Board of Directors Meeting Early Learning Coalition of ......2017/12/07 · Board of Directors Meeting Early Learning Coalition of Seminole, Longwood, FL December 7, 2017 - 8:30 a.m

Board of Directors Meeting Early Learning Coalition of Seminole, Longwood, FL

December 7, 2017 - 8:30 a.m. to 10:45 a.m. or until business is completed

I. Call to Order, Determination of Quorum, Introductions and Acceptance of Agenda

Adam Balls, Vice Chair

II. Consent Agenda Items a. Approval of October 5, 2017 Meeting Minutes b. Financial Statement: Finance Committee c. Fiscal Policies: Finance Committee d. Service Delivery Changes: Planning and Program

Committee e. Provider Business Practice/Leadership and Support

Training: Planning and Program Committee


Marlyn Seda, Chief Operating Officer

III. Action Items a. Parent Copayment of 43.48% Decrease b. Provider Rates of 4% Average Increase c. Gold Seal Rate Increase from 15.38% to 20%


IV. Discussion Items a. MKA Independent Annual Audit Report – Draft b. Annual Certification of Compliance with Conflict of

Interest Policy

W. Ed Moss, Jr., Moss Krusick & Assoc


V. Informational Items a. Coalition’s Merger – Final Recommendation b. AELC State Priorities c. Legislative Updates

• HB 543 and SB 1146: Books to Babies Pilot Project • Governor Scott's Securing Florida's Future Budget

Jennifer L. Grant, Chief Executive Officer

VI. Old Business None


VII. New Business Next Board Meeting on March 7, 2017, at the Offices of the Early Learning Coalition of Seminole


VIII. Public Comment Adam Balls, Vice Chair

IX. Adjourn Adam Balls, Vice Chair Every Early Learning Coalition of Seminole Board of Directors’ or committee meeting invites public comment. We welcome the opportunity as part of our continuing effort to improve our responsiveness to the needs of children, families and the community we support. To present comment, interested parties complete a Public Comment Card available at the sign-in table and deliver to the Coalition’s Executive Director in advance of the Call to Order and be present during the public comment period. All interested parties are asked to indicate whether the comment is related to the business associated with the specific agenda before the Board/Committee or if the comment is intended for consideration by the Board/Committee at a future meeting. All comments are limited to 3 minutes.

BOARD OF DIRECTOR MEETING MINUTES October 5, 2017 at 8:30 AM

Every Early Learning Coalition of Seminole Board of Directors’ or committee meeting invites public comment. We welcome the opportunity as part of our continuing effort to improve our responsiveness to the needs of children, families and the community we support. To present comment, interested parties complete a Public Comment Card available at the sign-in table and deliver to the Coalition’s Executive Director in advance of the Call to Order and be present during the public comment period. All interested parties are asked to indicate whether the comment is related to the business associated with the specific agenda before the Board/Committee or if the comment is intended for consideration by the Board/Committee at a future meeting. All comments are limited to 3 minutes unless otherwise waived by majority action of the members present.

Committee Members Attendance Present: Adam Balls, Susan Mulligan, AnaLynn Jones, Grant Knowlton, Ryan Ridley, Megan Elder Via Conference Call: Anne Masterson, Nana Robertson, Gay DeLaughter Absent: Jeffrey Bauer, Kendra Cassell, Frank Taylor, Lourdes Quintana, Gay DeLaughter

Staff Present: Jennifer Grant, Melisa Paternina, Marlyn Seda, Priscilla Seppi, Maryanne Miller, Kerri Alberts, Ruth Martinez Other Attendees: Tonya Schadle

Location: 280 Hunt Park Cove, Suite 1020 Longwood, FL 32750

Agenda Item Discussion Action/Assignments Welcome and Introductions Mr. Balls– Meeting to order at 8:37 AM. All attendees introduced

themselves Ms Grant-Updates Emergency Hurricane Irma. Coalition’s continuity of operations plan, Champion Families program, recommendation about merging Coalitions, Association of ELCs visit to ELC of Seminole, most recent appeal from a provider, new hearing and vision equipment Dr. Jones-SCPS’ logistics to share with providers

Consent Items a. Approval of Meeting minutes listed on

agenda b. Approval of Organizational Chart c. Approval of Financial Statement d. Approval of Slate of Officers e. Approval of Executive Director’s

Performance Evaluation

a. Mr. Balls - Motion to approve. Mr. Knowlton-moved amendment on minutes Mr. Ridley - Seconded motion

b. Ms. Grant - Explanation of new titles and responsibilities subject to revision from Human Resources consultants. Mr. Balls-motion to approve. Mr. Ridley seconded the motion

c. Ms. Seppi – Explanation of 16-17 Match Reporting Analysis, Balance Sheet, Expenditures and Revenues, Expenditure and Child Count (VPK and SR) Group- Discussion expenditures on new technology to offer improved services. Mr. Balls-motion to approve. Ms. –DeLaughter seconded motion

d. Dr. Jones- motion to approve. Mr. Knowlton- seconded motion grant second

e. Mr. Balls- motion to approve. Mr. Ridley seconded motion

a. Minutes unanimously approved b. Organizational Chart unanimously approved c. Financial Statement unanimously approved d. Slate of Officers unanimously approved e. Executive Director’s Performance unanimously

approved.

BOARD OF DIRECTOR MEETING MINUTES October 5, 2017 at 8:30 AM

Every Early Learning Coalition of Seminole Board of Directors’ or committee meeting invites public comment. We welcome the opportunity as part of our continuing effort to improve our responsiveness to the needs of children, families and the community we support. To present comment, interested parties complete a Public Comment Card available at the sign-in table and deliver to the Coalition’s Executive Director in advance of the Call to Order and be present during the public comment period. All interested parties are asked to indicate whether the comment is related to the business associated with the specific agenda before the Board/Committee or if the comment is intended for consideration by the Board/Committee at a future meeting. All comments are limited to 3 minutes unless otherwise waived by majority action of the members present.

Minutes prepared by: Minutes approved by:

Melisa Paternina Adam Balls, Vice Chair Date

Informational Items Addition of Board Members to Coalition’s bank account

Ms. Grant- explained the need to add three board members to bank account

Public Comment None

Adjournment Mr. Balls- 9:44 AM

Early Learning Coalition of Seminole

Balance Sheet

As of 9/30/2017

Current Year Prior Year

Assets

Current Assets

Cash & Cash Equivalents

10040 Wells Fargo Business 1,549,365.92 1,132,454.09

10050 Wells Fargo Money market 39,610.18 76,086.97

10070 Wells Fargo Credit Card 172.38 173.10

Total Cash & Cash Equivalents 1,589,148.48 1,208,714.16

Accounts Receivable

12000 Accounts Rec. 1,892,912.80 1,606,320.41

Total Accounts Receivable 1,892,912.80 1,606,320.41

Prepaid Expenses

14000 Advances 289,964.82 291,142.21

14200 Prepaid Expenses 688.60 27,320.21

Total Prepaid Expenses 290,653.42 318,462.42

Total Current Assets 3,772,714.70 3,133,496.99

Total Assets 3,772,714.70 3,133,496.99

Liabilities

Short-term Liabilities

Accounts Payable

20000 A/P - Trade Payables (Sub-ledger) 1,298,900.53 1,178,610.64

Total Accounts Payable 1,298,900.53 1,178,610.64

Deferred Revenue

20010 Deferred Revenue 33,708.24 35,134.35

Total Deferred Revenue 33,708.24 35,134.35

Other Short-term Liabilities

20020 School Readiness Advance 734,635.40 550,000.00

20030 VPK Advance 1,151,045.09 827,882.72

20050 Accrued Payroll 21,440.43 4,746.85

20060 Accrued PTO 41,734.21 39,260.26

20070 Accrued Federal Income Tax 6,721.96 1,626.72

20100 Accrued Retirement Plan 16,227.06 14,126.72

20110 VPK Prepayment 428,941.11 535,136.99

Total Other Short-term Liabilities 2,400,745.26 1,972,780.34

Total Short-term Liabilities 3,733,354.03 3,186,400.33

Total Liabilities 3,733,354.03 3,186,400.33

Net Assets

Beginning Net Assets

Net Assets

30000 Net Assets 1,357.86 (724.31)

Total Net Assets 1,357.86 (724.31)

Total Beginning Net Assets 1,357.86 (724.31)

Current YTD Net Income

38,002.81 (52,179.03)

Total Current YTD Net Income 38,002.81 (52,179.03)

Total Net Assets 39,360.67 (52,903.34)

Total Liabilities and Net Assets 3,772,714.70 3,133,496.99

Date: 11/9/2017, 5:04 PM Page: 1


Statement of Revenues and ExpendituresFrom 7/1/2017 Through 9/30/2017

Total Budget $ -

Original

Current Period

Actual

Current Year

Actual

% Budget

Spent

% Budget

Spent

Operating Revenue

Contracts, Grants State and

Federal

19,120,133.75 3,952,125.18 3,952,125.18 20.67% 25.00%

Contracts, Grants Local 366,240.00 62,486.10 62,486.10 17.06% 25.00%

Contracts, Grants Other 0.00 27,369.17 27,369.17

Gifts, Donations, Pledges 0.00 127.50 127.50

Investment Income 0.00 26.29 26.29

Other Income 0.00 18,334.00 18,334.00

Total Operating Revenue 19,486,373.75 4,060,468.24 4,060,468.24 20.84% 25.00%

Total Revenue 19,486,373.75 4,060,468.24 4,060,468.24 20.84% 25.00%

Expenditures

Salaries and Benefits 1,433,939.22 320,742.22 320,742.22 22.37% 25.00%

Staff Development 15,680.00 2,222.00 2,222.00 14.17% 25.00%

Professional Services 316,669.57 75,576.88 75,576.88 23.87% 25.00%

Direct Services - Child Care 16,941,367.74 3,529,154.96 3,529,154.96 20.83% 25.00%

Occupancy 113,760.88 32,355.63 32,355.63 28.44% 25.00%

Postage 2,481.34 800.00 800.00 32.24% 25.00%

Equipment Rentals 246.58 30.00 30.00 12.17% 25.00%

Supplies 17,809.87 12,093.31 12,093.31 67.90% 25.00%

Communications 9,790.60 2,484.57 2,484.57 25.38% 25.00%

Insurance 13,376.05 2,405.06 2,405.06 17.98% 25.00%

Tangible Personal Property 49,538.00 17,047.85 17,047.85 34.41% 25.00%

Quality 464,876.97 990.00 990.00 0.21% 25.00%

Travel 17,744.67 3,335.39 3,335.39 18.80% 25.00%

Other Expenses 89,092.26 23,227.56 23,227.56 26.07% 25.00%

Total Expenditures 19,486,373.75 4,022,465.43 4,022,465.43 20.64% 25.00%

Net Revenue Over Expenditures 0.00 38,002.81 38,002.81

Date: 11/9/2017, 5:30 PM Page: 1

EARLY LEARNING COALITION OF SEMINOLE - DASHBOARDYTD September 17

VPK PROGRAM - YEAR TO DATE FY 17-18 FY 16-17

Indirect Percentage 4% CAP 5.90% 4.06%

SCHOOL READINESS - YEAR TO DATE

Administrative Percentage 5% CAP 5.70% 2.63%

Direct Services Percentage 78% required 85.30% 84.05%

Match required 6% 16.00% 14.42%

Quality 22% maximum 14.70% 15.95%

School Readiness Targets and Restrictions Coalition Allocation

Award # Select Coalitions Counties Advance Allocation * Exp to Date** Balance %78% of Total Exp on

Direct ServicesAdmin

(5% max)Support, Admin & Quality (22% max)

Quality (4% min) Miami-Dade & Monroe 114,554,320

Hillsborough 44,805,971 Broward 44,307,584 Orange 38,171,700 Palm Beach 35,991,310 Pinellas 30,489,393 Duval 30,052,538

Total Statewide Total 55,185,844 607,927,228 138,954,941 468,972,287 22.9% 0.00% 0.00% 0.00% 0.00% SW FLORIDA 20,765,198 Polk 19,912,916

* The School Readiness allocation includes fraud allocations. Brevard 18,246,147 ** SR Expenditures to Date excludes advances and CCEP Big Bend REGION 17,082,033

NORTH FLORIDA 15,662,842 Seminole Manatee FL's HEARTLAND Pasco & Hernando 14,597,853

Flagler & Volusia 14,507,779 Escambia 14,275,224

Expeditures to Date NORTHWEST FLORIDA 12,199,670 RCMA 12,100,000

Remaining Balance Alachua 10,176,143 Marion 9,753,245 Manatee 9,327,793 FL's HEARTLAND 8,965,088 St. Lucie 8,824,196

15.8% 24.2% 24.4% Seminole 8,800,353 Percentage of Allocation Spent NATURE COAST 8,128,011

Okaloosa & Walton 7,936,425 IRMO 7,935,505 FL's GATEWAY 7,323,283 Lake 7,153,088 Osceola 6,640,444 Sarasota 5,370,649 Santa Rosa 3,870,527

6.73%SR118 FL's HEARTLAND Charlotte, DeSoto, Hardee, Highlands 886,779 8,965,088 2,188,622 6,776,466 24.4% 83.54% 3.07% 16.46%

85.30% 5.73% 14.70% 3.37%

7,071,079 24.2% 80.36% 6.08% 19.64% 2,256,714

Allocations Rankings

SR468 Seminole Seminole 734,635 8,800,353 1,393,921 7,406,432 15.8%

SR318 Manatee Manatee 932,882 9,327,793 10.86%

1,393,921

7,406,432

2,256,714

7,071,079

2,188,622

6,776,466

School Readiness VPK CCEP Performance

Coalition Allocation

Award # Select Coalitions Counties Advance Allocation Exp to Date Balance %Admin

(4% max) Miami-Dade Monroe 56,713,910

Broward 39,786,506

Orange 30,504,635

Hillsborough 29,712,163

Palm Beach 29,060,583

Duval 23,725,855

SW FL 19,780,300

Total Statewide Total 18,743,697 396,812,611 109,989,583 286,823,028 27.7% 4.17% Pinellas 15,258,506

North Florida 13,630,680

RCMA VPK is included in SW Florida Pasco-Hernando 12,816,449

Brevard 11,582,978

Polk 10,723,012 Seminole Polk Osceola Flagler-Volusia 10,338,625

Seminole 10,020,848

Osceola 8,132,204

Expeditures to Date Big Bend 6,835,035

Manatee 6,691,099

Remaining Balance St. Lucie 5,999,456

IRMO 5,757,257

Okaloosa-Walton 5,705,102

Lake 5,583,292

Marion 5,583,212

35.0% 31.1% 32.0% Escambia 5,245,123

Sarasota 4,807,519

NW Fla 4,520,657

Percentage of Allocation Spent Heartland 4,365,850

ALACHUA 4,349,986

Nature Coast 4,301,132

Santa Rosa 2,714,836

Gateway 2,565,801

31.1% 5.72%

32.0% 3.86%

3,332,424 7,390,588

SV388 Osceola Osceola 677,684 8,132,204 2,601,771 5,530,433

SV428 Polk Polk 117,550 10,723,012


SV468 Seminole Seminole 385,857 10,020,848 3,506,936 6,513,912 35.0%

Voluntary Prekindergarten (VPK)

5.91%

3,506,936

6,513,912

3,332,424

7,390,588

2,601,771

5,530,433


Coalition Allocation

Award # Select Coalitions Counties Advance Allocation Exp to Date Balance %Admin

(5% max) CCEP Match

CCEP Direct Service

Minimum: 81% Palm Beach 3,150,951

Broward 2,466,765

Miami-Dade & Monroe 2,294,298

Manatee 998,449

Pinellas 952,649

Orange 918,270

Hillsborough 916,008

Total Statewide Total 15,000,000 3,607,691 11,392,309 24.1% 4.17% - Duval 764,461

IRMO 584,622

RCMA 375,563

Polk 326,170

Sarasota 284,391 Seminole Brevard St. Lucie SW FLORIDA 256,024

NORTHWEST FLORIDA 219,842

Pasco & Hernando 139,898

Expeditures to Date Brevard 126,134

Seminole 92,718

Remaining Balance St. Lucie 73,281

Marion 39,388

NORTH FLORIDA 20,118

Santa Rosa -

Osceola -

10.8% 14.8% 30.1% Lake -

FL's GATEWAY -

Percentage of Allocation Spent Okaloosa & Walton -

NATURE COAST -

FL's HEARTLAND -

Alachua -

Escambia -

Flagler & Volusia -

Big Bend REGION -


SR468 Seminole Seminole 92,718 10,003 82,715 10.8%

Child Care Executive Partnership Funding

4.81% 95% 9,468

SR088 Brevard Brevard 126,134

SR488 St. Lucie St. Lucie 73,281

18,680

100% 22,055 22,055

14.8% 0.00%

30.1% 0.00%

100% 18,679 107,455

51,226

10,003

82,715

18,679

107,455

22,055

51,226


1 of ___ Prepared by Marlyn Seda, COO Finance Committee Action Item Thursday, November 16, 2017 at 8:30 am Consent Agenda Item: Board of Directors Meeting – Thursday, December 7, 2017

Executive Summary Policies Updates

OEL accepted the Coalition submission of the fiscal policies on November 21, 2017 Purpose: To align current policies with the OMB Uniform Guidance from FY14/15 to final

federal guidance with state-level considerations as of FY15/16. Based on OMB: 2 Code of Federal Regulations (CFR) Part 200 Comments, Federal Register, Vol. 78, Issue 248, December 26, 2013

o Ensure that grants are awarded based on merit o Increase focus on performance outcomes o Streamline rules governing the allocation of Federal funds o Better focus the Single Audit oversight tool to reduce waste, fraud and

abuse To comply with all applicable federal, state, and local laws and regulations and the

new approved State Child Care and Development Fund (CCDF) Plan; and OEL Agreement.

Fiscal Policies requiring alignment are as follow: 1. Travel and Business Expenses 2. Accounts Payable Management 3. Billing/Invoicing 4. Capitalized Assets and Inventory Requirements 5. Cash Management 6. Conflict of Interest 7. Disbursement Controls 8. Federal Awards Costs 9. Government Returns 10. Lobbying 11. Match (In-Kind) and Cost Sharing 12. Payroll and Related Policies 13. Procurement 14. Purchasing 15. Record Maintenance 16. Revenue Recognition 17. Suspected Misconduct

Action Requested: Approval of revised fiscal policies.

Prepared by Marlyn Seda, COO Finance Committee Action Item Thursday, November 16, 2017 at 8:30 am Consent Agenda Item: Board of Directors Meeting – Thursday, December 7, 2017

1 of 5 Prepared by Marlyn Seda, COO Planning & Program Committee Action Item Thursday, November 09, 2017 at 8:30 am Consent Agenda Item: Board of Directors Meeting – Thursday, December 7, 2017

Service Delivery Change Proposal To be Effective 07/01/2018 Executive Summary Program Assessment Activities: In 2014, the Florida Legislature approved a special pilot project to see whether specific training approaches improve how well children do in school readiness programs. The Florida Legislature has approved the project each year since then. As a result, the ELC of Seminole is no longer responsible for only managing the SR & VPK Programs, which includes the CCR&R Network, the Inclusion/Warm-Line Program, Child Eligibility and Management of Child Care Placements, but also managing the Early Learning Performance Funding Project (ELPFP). The ELPFP provides funds to continue quality enhancement services. In 2014-15, The ELC of Seminole proceeded to amend the Contract with Devereux Florida, INC addressing the new needs to deliver Early Learning Performance Funding Project (2014 Initiative). Throughout the years, the one-time initiative grows into a Statewide Project due to positive outcomes. The ELPFP has evolved every fiscal year redesigning the compensation models since then. This fiscal year, 17-18, the project gives eligible, selected child care providers and their instructors an opportunity to earn additional compensation for improving school readiness program outcomes but the Coalition will play a new instrumental part by supplementing the program with locally awarded dollars. As a strategy, this fiscal year the Coalition created an attractive supplemental packet to reduce the possibility of providers dropping from participating. The incentives include individual teacher incentive, CDA scholarships (Tuition Cost and Books), training and classroom materials to support the selected providers. Nearly 1,000 providers applied to be part of the 2017-2018 across the State. The ELC of Seminole received 27 provider applications, 23 Providers were selected as eligible to participate, and only 22 Providers decided to stay in the Program, 14 of which are in a poverty track area. The poverty track is defined as an area where at least 40 percent of the birth to 5 child population is living at or below the federal poverty level. The ELC of Seminole local participation entails a total of 105 classrooms, and 159 instructors that would receive MMCI training and Early Learning Florida coursework that could impact over 870 SR/VPK children currently enrolled at these providers or up to 2,427 children based on the providers license capacity.

Action Requested: Approval to manage program assessment activities in-house as part of Coalition’s services delivery effective July 1, 2018.

Goals: 1) implement changes quickly to comply with OEL agreement. 2) continuously increase Seminole Provider participation. 3) continue to strengthen and improve the quality enhancement programs and

activities. 4) improve coordination of services for high need providers.


5) identify and provide comprehensive services to improve outcomes for providers in high need communities.

6) continue to offer the statewide pay for performance funding initiative that: increases payment rates for providers that exhibit quality. incorporates local participation in supports that improve the quality of early

learning experienced by children in the SR Program. generates statewide data used to target quality improvement.

7) increase assistance and support VPK and SR providers’ capacity to address and enhance each child’s ability to make age appropriate progress in an appropriate range of settings in the development of language and cognitive capabilities and emotional, social, regulatory and moral capacities through education in basic skills and such other skills as the Legislature may determine to be appropriate.

8) Redirect approximated $42,157.39 of Devereaux Contract cost to Early Learning Performance Funding Project program support.

9) Redirect approximated 800 hours coalition staff time of Devereaux Contract management to Early Learning Performance Funding Project program support.

Executive Summary Professional Development Support: CLASS has become a valuable tool we use to assess teacher-child interactions that drive learning. The Performance Funding Project uses CLASS assessments to improve teacher child interactions which impact education and development. Coaching, mentoring, technical assistance and professional development using MMCI are rooted in


CLASS assessments. As a result, additional support would be needed to balance current coalition practices, training, and professional development to assist with the greater need to train providers on the CLASS tools.

Action Requested: Approval to procure for Professional Development Support as part of Coalition’s services delivery effective July 1, 2018.

Goals: 1) additional support to continually strengthen and improve the quality enhancement

programs activities. 2) additional support to continually improve coordination of services for high need

providers. 3) additional support to continually identify and provide comprehensive services to

improve outcomes for providers in high need communities. 4) increase professional development resources to assist with the greater need to

train providers on the CLASS tools. 5) continuously increase Seminole providers participation through other partnerships.

RFP Statement of Professional Development Needs: • MMCI (Making the Most of Classroom Interactions) trainer. To become an MMCI

trainer, the following certifications are needed: o Infant CLASS certification o Toddler CLASS certification o Pre-K CLASS certification

ELC staff teach these CLASS certifications. Plus, staff would require the Pre-K MMCI and/or Infant/Toddler MMCI TTT. Each MMCI TTT is a 3-day training.

For providers, Pre-K MMCI training is a series of 10 sessions 2 hours each, and Infant/Toddler MMCI is a series of 12 sessions 2 hours each.

• STEAM training (Science, Technology, Engineering, Art, Math)-series of 3 trainings. Use STEAM training to incorporate CLASS concepts of concept development, quality of feedback and language modeling.

• Parent/Provider quarterly newsletters

• Quarterly provider meetings

• Professional Development Day

• Early Childhood Conference Rationale and Approach: The anticipated benefit of implementing these changes will be to enhance local quality services programs activities further and support the changes of the Early Learning


Performance Funding Project (ELPFP) into the existing statewide system building up and making available more resources. The benefits of the changes will continue to support the Coalition core responsibilities’ of optimal child development, including improved school readiness and achievement, improved family economic self-sufficiency, seamless systems of care and support for families and enhanced early childhood systems of care. The Coalition program assessment staffing plan includes three professional staff that will function as a team within the Coalition. The program assessment team shall include a program manager responsible for the over-sight and day-to-day management of the program assessment and for quality improvement activities related to the assessment tool, as well as other duties to support service delivery in coordination with the Director of Quality Improvement program. Two staff responsible for programmatic assessments activities, and training. Program assessment staff will report to the Chief Operating Officer. Job Descriptions will be posted no later than April 2018 and preferential treatment would be provided to current vendor staff who are currently performing these tasks. Further transition discussion will be presented at the next P&P meeting. The Coalition would procure for Professional Services as follows:

RFP - Schedule of Event and Deadlines

Request for Proposal Released and Advertised

February 5-17, 2018

3:00 pm

280 Hunt Park Cove, Longwood, FL 32750-7567

Sanford Herald (Ad on the 10), and www.seminoleearlylearning.org (Ad on the 5th)

Notice of Intent to Submit a Proposal due

February 21, 2018

3:00 pm


or to: [email protected]

All written inquiries to be received by the Coalition

February 26, 2018

Noon 280 Hunt Park Cove, Longwood, FL 32750-7567 or to: [email protected]

Proposer’s Conference (Coalition will respond to written inquiries received by February 29)

February 28, 2018

1:30-3:00PM


Coalition’s responses to inquiries will be in writing and posted on website at www.seminoleearlylearning.org or mailed upon request.

Coalition issues responses to inquiries raised at the Conference

March 01, 2018

Coalition’s responses to inquiries will be in writing and posted on website at www.seminoleearlylearning.org or mailed upon request.

http://www.elcoforangecounty.org/

mailto:[email protected]


http://www.seminoleearlylearning.org/



Sealed Proposals must be received by the Coalition

April 2, 2018 3:00PM 280 Hunt Park Cove, Longwood, FL 32750-7567

Opening of Proposals

April 2, 2018 4:00PM 280 Hunt Park Cove, Longwood, FL 32750-7567

Meeting of a taskforce composed at a minimum of three Coalition members (as their availability allows)

TBD (Date will be posted in website)


www.seminoleearlylearning.org

Posting/Protest Period

Immediately after Decision/72 hours


And at www.seminoleearlylearning.org

Coalition Board ratification of selected vendor

June Meeting (TBD)

8:30 AM

TBD

*Pre-contract meetings with selected vendor

TBD 280 Hunt Park Cove, Longwood, FL 32750-7567

*Coalition Board Approval of Contract

June meeting

N/A 280 Hunt Park Cove, Longwood, FL 32750-7567

*Anticipated effective date of Contract

July 1, 2018

References: Office of Early Learning Agreement Early Learning Performance Funding Project Guidance Devereux Contract




Provider Business Practice/Leadership and Support Training Proposal

Executive Summary:

In April 2017, the Florida Office of Early Learning (OEL) created the Single Statewide Information System (SSIS) or the Provider Services Portal. The use of this portal is required and is an element of both School Readiness and Voluntary Prekindergarten contracts. The portal is used to process provider applications, agreements and attendance records from the Provider Portal. It allows providers to complete a provider profile which then populates the information to generate the School Readiness or VPK contracts.

As a result, the Coalition has identified many provider deficiencies like the lack of childcare business organizational and technical skills to successfully deliver services as described by law. The Coalition has noticed while conducting field visits and contract monitoring that providers are struggling with managing organizational change such as technology and program accountability.

In consideration of these imminent changes, the Coalition recognizes that to maximize the effectiveness of changes providers require more support.

Action Requested: Approval to procure for professional services support to offer providers training on childcare business practices, responsibilities’ and leadership.

Goals and Statement of Professional Services:

1) implement changes quickly to comply with OEL agreement.

2) offer support factors in the following areas:

a. understand contractual obligations per requirements,

b. grasp the significance of the government laws and regulations,

c. effective hiring and staff retention strategies,

d. development of policies and process aligned to contract requirements, for example, staff/parent manuals, attendance, expulsion and dismissal, incident reporting and remaining within ratios to name a few,

e. budgeting, marketing, time and staff management techniques,

f. how to deal with challenging with families.

2 of 5 Prepared by Marlyn Seda, COO Planning & Program Committee Action Item Thursday, November 09, 2017 at 8:30 am Consent Agenda Item: Board of Directors Meeting – Thursday, December 7, 2017 Rationale and Approach:

The anticipated benefit of offering this type of support to the providers will be to improve business function performance by helping owners/directors to recognize the problems and difficulties associated with lack of knowledge regarding childcare business practices and leadership.

The benefits of the small business practices and leadership will continue to support the Coalition core responsibilities’ of enhancing high-quality education, including improved SR/VPK provider delivery of services. The benefits of the training shall assist the providers in creation and development of collaborative work, business structure, and a guided process that would provide a greater ability to manage complex operations, and flexibility to respond to changing situations which constantly occur in this field.

Child care is a unique business that requires owners to have a clear understanding of the many governance laws, regulations, accountability and processes to successfully deliver a high-quality early learning opportunities.

More detailed information will be presented at the Board of Director meeting scheduled for December 2017.

Annual Certification of Compliance with Conflict of Interest Policy

Purpose: This Code of Ethics establishes standards for the Early Learning Coalition of Seminole Board of Directors’ conduct that will assure the highest level of public service. Recognizing that compliance with any ethical standards rests primarily on personal integrity, and recognizing in general the integrity of Board members, it nevertheless sets forth those acts or omissions of acts that could be deemed injurious to the general mission of the Early Learning Coalition of Seminole. This Code of Ethics is not intended, nor should it be construed as, an attempt to unreasonably intrude upon the individual Board member’s right to privacy and the right to participate freely in a democratic society and economy. Pursuant to §200.112 Conflict of interest, Subpart B and s. 496.4055(2), Florida Statutes, Early Learning Coalition of Seminole has adopted a policy regarding conflict of interest transactions. All directors, officers, and trustees of the charitable organization hereby certify compliance with the adopted policy. Section III.4. Membership Terms – Coalition Bylaws III.4.1. Each voting member, for the purposes of section 112.3143(3)(a), is considered a local public officer and must disclose, in accordance with the provisions of section 112.3143(3)(a), the nature and extent of any conflict of interest and abstain from voting or participating when a conflict of interest exists. __________________________________________ Print Name _________________________________________ Date: __________________ Signature __________________________________________ Date: __________________ Witness Conflict of Interest Policy Included

Board of Directors Meeting Early Learning Coalition of Seminole, Longwood, FL

December 7, 2017 - 8:30 a.m. to 10:45 a.m. or until business is completed

I. Call to Order, Determination of Quorum, Introductions and Acceptance of Agenda


II. Consent Agenda Items a. Approval of October 5, 2017 Meeting Minutes b. Financial Statement: Finance Committee c. Fiscal Policies: Finance Committee d. Service Delivery Changes: Planning and Program

Committee e. Provider Business Practice/Leadership and Support

Training: Planning and Program Committee



III. Action Items a. Parent Copayment of 43.48% Decrease b. Provider Rates of 4% Average Increase c. Gold Seal Rate Increase from 15.38% to 20%


IV. Discussion Items a. MKA Independent Annual Audit Report – Draft b. Annual Certification of Compliance with Conflict of

Interest Policy

W. Ed Moss, Jr., Moss Krusick & Assoc


V. Informational Items a. Coalition’s Merger – Final Recommendation b. AELC State Priorities c. Legislative Updates

• HB 543 and SB 1146: Books to Babies Pilot Project • Governor Scott's Securing Florida's Future Budget

Jennifer L. Grant, Chief Executive Officer

VI. Old Business None


VII. New Business Next Board Meeting on March 7, 2017, at the Offices of the Early Learning Coalition of Seminole


VIII. Public Comment Adam Balls, Vice Chair

IX. Adjourn Adam Balls, Vice Chair Every Early Learning Coalition of Seminole Board of Directors’ or committee meeting invites public comment. We welcome the opportunity as part of our continuing effort to improve our responsiveness to the needs of children, families and the community we support. To present comment, interested parties complete a Public Comment Card available at the sign-in table and deliver to the Coalition’s Executive Director in advance of the Call to Order and be present during the public comment period. All interested parties are asked to indicate whether the comment is related to the business associated with the specific agenda before the Board/Committee or if the comment is intended for consideration by the Board/Committee at a future meeting. All comments are limited to 3 minutes.


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Policy: Conflict of Interest Revision Date: Revised by:

November 20, 2017 M. Seda, COO

Effective Date: July 1st, 2017 Board Approval Date:

December 7, 2017

Conflict of Interest During business, situations may arise in which the Coalition decision-maker has a conflict of interest, or in which the process of deciding may create an appearance of a conflict of interest. All board members, the Chief Executive Officer, and employees have an obligation to:

1. Avoid conflicts of interest, or the appearance of conflicts, between their interests and those of the Coalition in dealing with outside entities or individuals,

2. Disclose real and apparent conflicts of interest to the Board of Directors, and 3. Refrain from participation in any decisions on matters that involve an actual

conflict of interest or the appearance of a conflict. What are the goals for these Conflict of Interest policies? The Coalition’s policies will

1. Disclose in writing any potential conflicts of interest. [2 CFR Part 200.112] 2. Maintain written standards for handling instances of conflict of interests for

employees/others impacted by procurement activities. [2 CFR Part 200.318] What Constitutes a Conflict of Interest? A potential conflict of interest arises when a board member, the Chief Executive Officer, or employee involved in deciding:

• Is, or has an immediate family member, or owns a business entity able to benefit (directly or indirectly) from his/her dealings with the Coalition or person conducting business with the Coalition.

• Is, or has direct or indirect ownership of more than five (5) percent of the total assets or capital stock, cumulatively, of one or more of the proscribed sources of income. “Proscribed sources of income” are derived from interests in the design or delivery of the VPK or SR program.

• During the prior two (2) years, more than five (5) percent of the gross income of the Coalition member, relative, or owned business entity was derived, cumulatively, from one or more proscribed sources of income.

(For more information, please refer to paragraphs (1)(d) 1. and 2. and (e) of Florida Administrative Code 6M-9.110). The Coalition defines an “Immediate Family Member” the same as Florida Statute defines “relative” in the next section. Voting Conflicts Florida Statue s. 112.3143(1)(c) defines “Relative” as:

1) any father, mother, son, daughter, husband, wife, brother, sister, father-in-law, mother-in-law, son-in-law, or daughter-in-law.


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2) “Business associate” means any person or entity engaged in or carrying on a business enterprise with the Coalition employee, officer, or board member, or employee in a partnership, joint venture, corporate shareholder where the shares of such corporation are not listed on any national or regional stock exchange, or co-owner of property. All employees and directors of Early Learning Coalition of Marion Seminole, Inc. owe a duty of loyalty to the Coalition. This duty necessitates that in serving the Coalition they act solely in the interests of the Coalition, not in their personal interests or in the interests of others. The persons covered under this policy shall hereinafter be referred to as “interested persons.” Interested persons include all members of the Board of Directors and all employees, as well as persons with the following relationships to directors or employees: 1. Spouses or domestic partners 2. Brothers and sisters 3. Parents, children, grandchildren, and great-grandchildren 4. Spouses of individuals listed in 2 and 3 5. Children of individuals listed in 2 6. Corporations, partnerships, limited liability companies (LLCs), and other

forms of businesses in which an employee or director, either individually or in combination with individuals listed in 1, 2, 3, or 4, collectively possess a 35% or more ownership or beneficial interest (based on the IRS definition of disqualified persons in the Internal Revenue Code (IRC) section 4958.)

7. Other relationships such as close friendships may also cause a conflict of interest. These will be evaluated on a case-by-case situation.

Conflicts of interest arise when the interests of an interested party may be seen as competing with those of the Coalition. Conflicts of interest may be financial (where an interested party benefits financially directly or indirectly) or non-financial (e.g., seeking preferential treatment, using confidential information). Examples of conflicts of interest include, but are not limited to, situations in which a board member, the Chief Executive Officer, or an employee:

1. Negotiates or approves a contract, purchase/sale, or lease on behalf of the Coalition and has a direct or indirect interest in, or receives personal benefit from, the entity or individual providing the goods or services;

2. Employs or approves the employment of, or supervises a person who is an immediate family member of a board member, Chief Executive Officer, or employee;

3. Sells products or services in competition with the Coalition; 4. Uses the Coalition’s facilities, other assets, employees, or other resources

for personal gain;


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5. Receives a substantial gift from a vendor, if the board member, the Chief Executive Officer, or an employee is responsible for initiating or approving purchases from that vendor.

Procurement of Goods or Services Conflict of Interest Conflict of interest refers to actions or decisions that are not in the best interest of the Coalition. These may include, but are not limited to:

1. Performing non-company work during regular work hours. 2. Use of company techniques, materials, equipment, supplies, and

employees for personal or non-company reasons or projects. 3. Involvement in agreements or contracts with suppliers, vendors, and job

applicants, which result in a personal financial gain, reward, special status or personal favors.

4. Using the employee’s, board member, or Coalition agent’s position with the Coalition to enhance current position, status, or financial gain at the expense of, or to the detriment of the Coalition.

5. Officers, employees, and agents were soliciting or accepting gratuities, favors, or anything of monetary value from contractors or parties to subcontracts. However, acceptable situations are those in which the financial interest is not substantial, or the gift is an unsolicited item of nominal value. Reference 2 CFR Part 200.318 (c)(1).

6. Organizational conflicts of interest that occur because of relationships with a parent, affiliate or subsidiary organization. Due to interconnected nature of program operations, processes, and benchmarks, a non-Federal entity like OEL is unable (or may appear to be unable) to operate on an independent or impartial basis in conducting a procurement action involving a related organization, such as an ELC. Reference 2 CFR Part 200.318(c)(2).

If the employee, board member, or Coalition agent is not sure about a situation, it is their responsibility to talk with the Chief Executive Officer to clarify their role and the Coalition's position regarding their condition. Where a conflict of interest is evidently present, it is the employee’s, board member’s, or Coalition agent’s responsibility to act in the best interest of the Coalition in handling the situation and to report the resolution of the problem to management. Disclosure Requirements The board member, Chief Executive Officer employee, or vendor who believes that he/she may be perceived as having a conflict of interest in a discussion or decision must disclose that conflict in writing to the group making the decision. Most concerns about conflicts of interest may be resolved and appropriately addressed through prompt and complete disclosure [2 CFR Part 200.112].


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Therefore, the Coalition requires the following:

• On an annual basis, all members of the Board of Directors, the Chief Executive Officer, employees and vendors with purchasing and hiring responsibilities or authority shall inform, in writing, the Chief Executive Officer and the chair of the Board of Directors, of all reportable conflicts.

• Before the preparation of the disclosure statements, the finance department shall distribute a list of all vendors with whom the Coalition has transacted business at any time during the preceding year, along with a copy of the disclosure statement, to be completed by the first Board meeting of each fiscal year. In addition, each person completing the disclosure statement will be asked to list the names of all businesses that he/she (or any member of her/his immediate family) are affiliated with, that it is possible the Coalition may consider for future business dealings.

• The Chief Executive Officer shall review all forms completed by employees, and the Executive Committee shall review all forms completed by Board of Directors and the Chief Executive Officer, and determine appropriate resolution by the next section of this policy, if applicable.

• If a conflict arises during the year, the employee or board member will immediately notify the Chief Executive Officer who will determine the appropriate resolution.

• Prior to management, board, or committee action on a contract or transaction involving a conflict of interest, a staff, director, or committee member having a conflict of interest and who is in attendance at the meeting shall disclose all facts material to the conflict of interest. Such disclosure shall be reflected in the minutes of the meeting.

• A staff, director, or committee member who plans not to attend a meeting at which he or she has a reason to believe that the management, board, or committee will act on a matter in which the person has a conflict of interest shall disclose to the chair of the meeting all facts material to the conflict of interest. The chair shall report the disclosure at the meeting and the disclosure shall be reflected in the minutes of the meeting.

• A person who has a conflict of interest shall not participate in or be permitted to hear management’s, the board’s, or the committee’s discussion of the matter except to disclose material facts and to respond to questions. Such person shall not attempt to exert his or her personal influence with respect to the matter.

• A person who has a conflict of interest with respect to a contract or transaction that will be voted on at a meeting shall not be counted in determining a quorum for purposes of the vote. The person having a conflict of interest may not vote on the contract or transaction and shall not be present in the meeting room when the vote is taken, unless the vote is by secret ballot. Such person’s ineligibility to vote and abstention from voting shall be reflected in the minutes of the meeting. For purposes of this


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paragraph, a member of the Board of Directors of the Coalition has a conflict of interest when he or she stands for election as an officer or for re-election as a member of the Board of Directors.

• If required by Federal awarding agencies, the Coalition will notify those agencies in writing of any potential conflict of interest. (2 CFR Part 200.112, Conflict of interest)

• The Coalition will provide additional training as needed, and will document annual training processes completed by board members and staff.

When a conflict is identified, the approval for services will need to be approved by two thirds vote of the board. Anyone with a conflict must abstain from any vote in which they have a conflict of interest. Such member shall, prior to the vote being taken, publicly state to the board the nature of the member’s interest in the matter from which he or she is abstaining from voting. Within 15 days after the vote occurs, disclose the nature of his or her interest by using Form 8B included below, as a public record in a memorandum filed with the individual responsible for recording the minutes of the meeting, who shall incorporate the memorandum in the minutes. (Fla. Stat. 112.3143). Any related party contracts that are approved by the board will disclosed in writing to the Office of Early Learning along with the minutes of the approval and Form 8B. If the contract is above $25,000 it will need approval from the Office of Early Learning. (Fla. Stat. 1002.84(20) & 2 CFR Part 200.112). Resolution of Conflicts of Interest All real or apparent conflicts of interest shall be disclosed to the Executive Committee and the Chief Executive Officer of the Coalition. Conflicts shall be resolved as follows:

• The Chief Executive Officer shall be responsible for making all decisions concerning resolutions of conflicts involving employees, subject to the approval of the Executive Committee.

• The Executive Committee shall be responsible for making all decisions about resolutions of conflicts involving the Chief Executive Officer and other members of the board.

• The chair of the committee shall be responsible for making all decisions concerning resolutions of conflicts involving the Executive Committee members.

• The full board shall be responsible for making any decisions regarding resolutions of the conflict involving the chair of the Executive Committee.

The Board of Directors, Chief Executive Officer, or Coalition employees may appeal the decision that a conflict (or appearance of a conflict) exists as follows:

• A conflict appeal must be directed to the chair of the board.

• Appeals must be made within 30 calendar days of the initial determination.

• Resolution of the appeal shall be made by a vote of the full Board of Directors.


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• Board members who are the subject of the appeal, or who have a conflict of interest concerning to the matter of the appeal, shall abstain from participating in, discussing, or voting on the resolution, unless their discussion is requested by the remaining members of the board.

Disciplinary Action for Violations of this Policy Failure to comply with the standards contained in this policy will result in disciplinary action that may include termination, referral for criminal prosecution, and reimbursement to the Coalition or the government for any loss or damage arising from the violation. As with all matters involving disciplinary action, principles of fairness will apply. Any employee charged with a violation of this policy will be allowed explaining her/his actions before disciplinary action is taken. Disciplinary action will be taken:

1. against any employee who authorizes or participates directly in actions that are a violation of this policy.

2. against any employee who has intentionally failed to report a violation or deliberately withheld relevant and material information concerning a violation of this policy.

3. against any board member or Chief Executive Officer who attempts to retaliate, directly or indirectly, or encourages others to do so against any employee who reports a violation of this policy.

A board member who violates this policy will be removed from the board. For more details on state statutory instructions, please refer to OEL’s Program Guidance, Related Party Disclosures.

For more information on conflicts of interest: • See the Florida Commission on Ethics Guide to the Sunshine Amendment and

Code of Ethics for Public Officers and Employees. • See the Florida Commission on Ethics Overview of Laws relating to Gifts. • See the Florida Commission on Ethics Overview of Laws of Honoraria. • See OEL’s Uniform Guidance 2 CFR Part 200, Policy updates for Conflicts of

Interest.

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Executive Summary and Recommendation Parent Copayment Decrease by 43.48%, Provider Rates Increase Average of 4%

and Gold Seal Rate Increase to 20%

Currently No Waitlist – Open Enrollment

20 Families have applied - 15 Waitlisted

Since July1st a total of 569 School Readiness parent enrollment invitations were sent out.

FY 16-17, the Coalition had to de-obligate $1.050 million back to the State due to being under-spent.

• In order to offset some of these funds, provider payment rate of 11% average increase was implemented. Although, the initial plan was a 17% increase approved by the Board. After the submission of the request to OEL, it was rejected as it was considered to be an aggressive increase.

FY 15-16, the Coalition had to de-obligate $2.225 million back to the State due to being under-spent.

• In order to offset some of these funds, a three month, temporary provider payment rate increase was implemented.

Before 16-17, the last time a provider rate increase was implemented was in 2014, and it was a minimal rate increase at just 4%. The last increase prior to 2014 was in 2006.

The current provider payment rates for all age groups are much lower than the 75th percentile market rate for Seminole County.

• Seminole County payment rates for the infant and toddler age groups are significantly lower than the surrounding counties and similar size counties - even though the market rate in Seminole County is much higher.

FY 17-18, the Coalition will not be de-obligating another $1 million back to the State, based on current projections. The Coalition have been proactive as maintaining open enrollment during this period. Increasing enrollment would not be enough to spend all dollars. This year the Coalition spent in enrollment from prior year NOA $615,000.

Fdcn C INF TOD 2YR PR3 PR4 PR5 SCH TotalBG1 21 61 66 52 38 25 113 376BG3 7 5 9 12 10 3 16 62BG3R 1 4 6 6 3 16 36BG3W 4 1 3 1 9BG5 1 1 1 3BG8 30 131 164 189 178 93 376 1,161SR Total 62 199 246 260 232 125 523 1647CCPP 2 1 1 3 1 1 11 20VPK 5 2887 1090 3,982

Current Enrollment

Otherwise the Coalition had to de-obligate $1.665 million back to the State due to being under-spent.

Action Requested: - Approval to Decrease Parent Copayment by 43.48% - Approval to Increase Provider Payment Rates by an average of a 4% - Approval to Increase Provider Gold Seal Rate to 20%

Prepared by Marlyn Seda, COO Board of Director Meeting Action Item Thursday, December 7, 2017 at 8:30 am

RODNEY J. MACKINNON

EXECUTIVE DIRECTOR, OFFICE OF EARLY LEARNING

250 MARRIOTT DRIVE • TALLAHASSEE, FL 32399 • 850-717-8550 • Toll Free 866-357-3239 • www.FloridaEarlyLearning.com

ADDENDUM TO REPORT RECOMMENDING CHANGES TO THE NUMBER AND LOCATIONS OF EARLY LEARNING COALITIONS

After further discussion with the Florida Legislature, the Office of Early Learning recommends changes to the number and location of early learning

coalitions, to be no more than 25. Implementing this reduction can be accomplished by (1) defunding the merged coalition in the General Appropriations

Act; (2) redistributing funds accordingly; and (3) recognizing coalitions’ 501(c)3 status, guiding their boards through board mergers and taking on services

within the new coalitions. The Office of Early Learning would administer the transfer of data and assets paid for by School Readiness Program and/or

Voluntary Prekindergarten Education Program funding. The new coalitions would be required to submit revised coalition plans (see Section 1002.85,

F.S.) to the Office of Early Learning for approval. The Office of Early Learning proposes the following eight merger recommendations, which will result in

25 early learning coalitions.

Recommendation One – Transfer funding and responsibility for implementing comprehensive school readiness and VPK services for Indian River, Martin,

and Okeechobee counties from the Early Learning Coalition of Indian River, Martin, and Okeechobee Counties to the Early Learning Coalition of St. Lucie

County.

School Readiness VPK

Children Served Waitlist Total Admin %

Admin Expenditures

Direct Service Expenditures

Children Served Admin %

Admin Expenditures


St. Lucie 2,169 715 2,884 4.51% 403,820 7,240,277 2,617 2.71% 154,242 5,699,867

IRMO 2,160 455 2,615 3.92% 304,661 6,077,319 2,381 3.79% 202,819 5,347,895

Total 4,329 1,170 5,499 $708,481 $13,317,596 4,998 $357,061 $11,047,761

Recommendation Two – Transfer funding and responsibility for implementing comprehensive school readiness and VPK services for Dixie and Gilchrist

counties from the Early Learning Coalition of the Nature Coast to the Early Learning Coalition of Alachua County. Administrative cost percentages shown

are for the Early Learning Coalition of the Nature Coast as a whole.



Admin Expenditures



Admin Expenditures


Alachua 2,146 243 2,389 4.46% 459,719 8,375,582 1,958 3.76% 157,890 4,193,967

Dixie 110 3 113 4.27% 7,888 130,585 43 3.88% 9,627 240,183

Gilchrist 92 5 97 4.27% 25,064 453,290 133 3.88% 14,114 308,529

Total 2,348 251 2,599 $492,671 $8,959,457 2,134 $181,631 $4,742,679

Pam Stewart Commissioner of Education

http://www.floridaearlylearning.com/

2

Recommendation Three – Transfer funding and responsibility for implementing comprehensive school readiness and VPK services for Levy County from

the Early Learning Coalition of the Nature Coast to the Early Learning Coalition of Marion County. Administrative cost percentages shown are for the

Early Learning Coalition of the Nature Coast as a whole.



Admin Expenditures



Admin Expenditures


Marion 2,459 227 2,686 4.02% 374,994 7,408,437 2,545 3.99% 205,824 5,153,415

Levy 395 21 416 4.27% 70,835 1,349,735 333 3.88% 26,901 600,365

Total 2,854 248 3,102 $445,829 $8,758,172 2,878 $232,725 $5,753,780

Recommendation Four – Transfer funding and responsibility for implementing comprehensive school readiness and VPK services for Citrus County from

the Early Learning Coalition of the Nature Coast to the Early Learning Coalition of Pasco and Hernando Counties. Administrative cost percentages shown

are for the Early Learning Coalition of the Nature Coast as a whole.



Admin Expenditures



Admin Expenditures


Pasco-Hernando

3,710 746 4,456 2.79% 404,501 11,702,022 5,632 4.00% 482,829 12,056,780

Citrus 807 39 846 4.27% 142,916 2,502,991 863 3.88% 69,323 1,810,618

Total 4,517 785 5,302 $547,417 $14,205,013 6,495 $552,152 $13,867,399

Recommendation Five – Transfer funding and responsibility for implementing comprehensive school readiness and VPK services for Sumter County from

the Early learning Coalition of the Nature Coast to the Early Learning Coalition of Lake County. Administrative cost percentages shown are for the Early

Learning Coalition of the Nature Coast as a whole.



Admin Expenditures



Admin Expenditures


Lake 1,949 353 2,302 4.61% 332,004 5,741,681 2,427 3.92% 206,071 5,262,498

Sumter 530 31 561 4.27% 104,269 1,951,127 510 3.88% 38,730 1,128,557

Total 2,479 384 2,863 $436,273 $7,692,808 2,937 $244,801 $6,391,054

3

Recommendation Six – Transfer funding and responsibility for implementing comprehensive school readiness and VPK services for Osceola County from

the Early Learning Coalition of Osceola County to the Early Learning Coalition of Orange County.



Admin Expenditures



Admin Expenditures


Orange 8,787 1,756 10,543 4.20% 1,624,620 31,348,632 13,014 4.00% 1,139,497 28,488,600

Osceola 1,719 524 2,243 4.31% 294,462 5,467,926 3,522 3.92% 293,338 7,480,446

Total 10,506 2,280 12,786 $1,919,082 $36,816,558 16,536 $1,432,835 $35,969,046

Recommendation Seven – Transfer funding and responsibility for implementing comprehensive school readiness and VPK services for Santa Rosa County

from the Early Learning Coalition of Santa Rosa County to the Early Learning Coalition of Okaloosa and Walton Counties.



Admin Expenditures



Admin Expenditures


Okaloosa-Walton

1,615 174 1,789 4.18% 323,256 6,311,088 2,483 3.84% 204,442 5,318,136

Santa Rosa 797 164 9,61 4.72% 183,506 3,073,811 1,231 2.52% 64,363 2,549,116

Total 2,412 338 2,750 $506,762 $9,384,898 6,091 $268,805 $7,867,252

Recommendation Eight – Transfer funding and responsibility for implementing comprehensive school readiness and VPK services for Nassau, Baker,

Bradford, Clay, Putnam and St. Johns counties from the Early Learning Coalition of North Florida to the Early Learning Coalition of Duval County.



Admin Expenditures



Admin Expenditures


Duval 7,398 3,997 11,395 2.92% 886,308 24,003,395 10,007 4.00% 901,527 22,538,183

North Florida

3,663 724 4,387 4.29%

656,580 12,148,530 5,808 3.48% 445,502 12,799,274

Total 11,061 4,721 15,782 $1,542,887 $36,151,925 15,815 $1,347,029 $35,337,457

Florida Office of Early Learning

http://www.floridaearlylearning.com/Articles/governor_scotts_securing_floridas_future_budget_invests_in_floridas_youngest_students_and_their_famili… 1/2

Governor Scott's Securing Florida's Future Budget Invests inFlorida's Youngest Students and their Families11/14/2017

FOR IMMEDIATE RELEASE Contact: Communications Office 850-717-8604

[email protected]

GOV. SCOTT’S SECURING FLORIDA’S FUTURE BUDGET INVESTS IN FLORIDA’S YOUNGESTSTUDENTS AND THEIR FAMILIES

TALLAHASSEE, Fla. – Governor Scott announced today that the 2018-2019 Securing Florida’sFuture budget recommends $1.1 billion for the Office of Early Learning, an increase of $31.3 million.These investments will help ensure the future of early childhood education and care for Floridafamilies.

Governor Scott said, “As a father and grandfather, I know firsthand how important early learning iswhen it comes to preparing children for success in school and beyond. The investments we aremaking will ensure our youngest learners have access to high quality learning.”Budget highlights

- Record $408.4 million for the Voluntary Prekindergarten (VPK) Education Program: Morethan 163,000 children were enrolled last year in the state’s free VPK program, which prepares4-and 5-year-olds for kindergarten. The Governor’s budget includes an $11.6 million increase,raising the base student allocation $50 per child in the VPK school-year program (from $2,437to $2,487) and $43 per child in the summer program (from $2,080 to $2,123).

- $630.9 million for the School Readiness Program: The program helps eligible low-incomefamilies get child care so parents can work or attend training and/or education programs to beable to work. Florida served more than 203,000 children in the program last year. TheGovernor’s budget includes an increase of $7 million to serve approximately 1,200 morechildren statewide.

- $15.5 million for Early Learning Performance Funding: Performance-based fundingimproves outcomes for children in School Readiness programs by providing special trainingand incentives to child care providers and instructors.

- $10 million for T.E.A.C.H.: This statewide early childhood scholarship program helps childcare center teaching staff, preschool teachers and providers earn certifications and degreeswhile they continue to work in early childhood and school-age care settings. The educationlevel of child care providers is a critical indicator of early child care quality.

Rodney MacKinnon, executive director of the Office of Early Learning, said, “Florida’s childrenstart getting ready for kindergarten at birth. Governor Scott’s budget reflects his understanding of the


12/6/2017 Florida Office of Early Learning

http://www.floridaearlylearning.com/Articles/governor_scotts_securing_floridas_future_budget_invests_in_floridas_youngest_students_and_their_famili… 2/2

importance of early learning. At the Office of Early Learning we work each day to ensure Florida’syoungest children have access to quality programs and enriching learning environments.”

David Lawrence Jr., chair of The Children’s Movement of Florida, said, “The Governor’s earlylearning budget plan is a good next step toward helping more children get ready for school and life.We’ve got quite a distance to go in ensuring high-quality programs for all children, but the Governor’scommitment gets us closer.”

Matt Guse, CEO of the Early Learning Coalition of the Big Bend Region and chair of Florida’sAssociation of Early Learning Coalitions, said, “The families we serve and the child care providerswe partner with will all benefit from increased dollars and resources. Thank you, Governor Scott, foryour continued commitment to Florida’s families.”

Adrian Alfonso, board chair of the Early Learning Coalition of Miami-Dade/Monroe, said, "TheEarly Learning Coalition of Miami Dade and Monroe applaud Governor Scott. His recommendationsclearly acknowledge the need to ensure children enter school ready to succeed.”

Roy Keister, president of the Florida Association for Child Care Management, said, “As a childcare provider and president of a statewide provider organization, I recognize the Governor’sinvestment in early learning and we, the association, appreciate his commitment to our mission of life-long learning.”

Theresa Little, early learning director of the Diocese of St. Augustine, said, “Early learningsupports families and children. I am excited by the remarks and commitments made by ourGovernor.”

###

The budget in its entirety is available athttp://www.SecuringFloridasFutureBudget.com.

http://www.securingfloridasfuturebudget.com/

HB 543 2018

CODING: Words stricken are deletions; words underlined are additions.

hb0543-00

Page 1 of 4

F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

A bill to be entitled 1

An act relating to the Books to Babies Pilot Project; 2

requiring the Office of Early Learning to establish 3

the Books to Babies Pilot Project in Seminole and 4

Orange Counties to provide resources to parents 5

relating to emergent literacy skills; requiring the 6

office to oversee implementation of the pilot project; 7

requiring the office to select an organization that 8

meets specified criteria to implement the pilot 9

project; providing requirements for the use of pilot 10

project funds; requiring the organization to annually 11

provide a report to the office, the Early Learning 12

Coalitions of Orange and Seminole Counties, the 13

Governor, the President of the Senate, and the Speaker 14

of the House of Representatives; requiring the office 15

to allocate funds for the pilot project; requiring the 16

Orange and Seminole County School Districts to provide 17

matching funds for the pilot project; providing an 18

effective date. 19

20

Be It Enacted by the Legislature of the State of Florida: 21

22

Section 1. (1) The Office of Early Learning shall 23

establish the 3-year Books to Babies Pilot Project in Seminole 24

and Orange Counties to assist children in developing emergent 25

HB 543 2018


hb0543-00

Page 2 of 4


literacy skills. 26

(a) The Office of Early Learning shall consult the Early 27

Learning Coalition of Orange County, the Early Learning 28

Coalition of Seminole, and the Seminole and Orange County School 29

Districts to implement the pilot project. The office shall 30

oversee the implementation of the pilot project. 31

(b) The Office of Early Learning shall select a local 32

organization that is a not-for-profit corporation, qualified as 33

charitable under s. 501(c)(3) of the Internal Revenue Code, that 34

provides books and resources to parents of newborns, parent 35

education on early literacy skills, parent and child playgroups, 36

and case management services to families, such as Great Start of 37

Seminole County or another similarly qualified local 38

organization, to implement the pilot project. 39

(2) The organization selected by the Office of Early 40

Learning must use the funds provided for the pilot project to 41

provide: 42

(a) Books and resources to parents of newborns, including 43

hospital gift bags to new parents that consist of books for the 44

baby, educational information for the parents, and a schedule of 45

events organized through the program. 46

(b) Information on early literacy skills, child 47

development, and the nurturing of infants and toddlers. 48

(c) Structured playgroups for parents and children to play 49

and learn. 50

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(d) Case management services to families, including 51

assistance through home visits. 52

53

The organization is encouraged to engage in community outreach 54

efforts to local community service organizations for the purpose 55

of improving the availability and effective delivery of pilot 56

project resources. 57

(3) By December 31 of each year the organization provides 58

services through the pilot program, the organization shall 59

submit an accountability report to the Office of Early Learning, 60

the Early Learning Coalition of Orange County, the Early 61

Learning Coalition of Seminole, the Governor, the President of 62

the Senate, and the Speaker of the House of Representatives. The 63

accountability report must include, at a minimum, the following 64

information: 65

(a) The manner in which all state funds received by the 66

organization are used to implement the pilot project, separated 67

by type of expenditure and measured in exact dollar amounts. 68

(b) Other sources of funding received by the organization 69

for purposes of implementing the pilot project. 70

(4) The Office of Early Learning shall allocate funds for 71

implementation of the pilot project pursuant to this section. 72

Expenditures of state funds pursuant to this section must be 73

verified by affidavit submitted to the office in a procedure and 74

format determined by the office. The Orange County School 75

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District and Seminole County School District shall provide 76

matching funds for the program. 77

Section 2. This act shall take effect July 1, 2018. 78

December 7, 2017

To the Board of Directors The Seminole County Coalition for School Readiness, Inc. Longwood, Florida

We have audited the financial statements of The Seminole County Coalition for School Readiness, Inc. d/b/a Early Learning Coalition of Seminole (the “Coalition”) for the year ended June 30, 2017, and have issued our report thereon dated December 7, 2017. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated April 27, 2017, and addendum dated August 1, 2017. Professional standards also require that we communicate to you the following information related to our audit.

Significant Audit Findings

Qualitative Aspects of Accounting Practices

Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the Coalition are described in Note A to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during 2017. We noted no transactions entered into by the Coalition during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimate(s) affecting the financial statements was:

Management’s estimates to allocate functional expenses between programs. We evaluated the key factors and assumptions used to develop the allocations in determining that it is reasonable in relation to the financial statements taken as a whole.

The financial statement disclosures are neutral, consistent, and clear.

Difficulties Encountered in Performing the Audit

We encountered no significant difficulties in dealing with management in performing and completing our audit.

Corrected and Uncorrected Misstatements

Professional standards require us to accumulate all misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements.

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To the Board of Directors December 7, 2017 Page 2

Disagreements with Management

For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditors’ report. We are pleased to report that no such disagreements arose during the course of our audit.

Management Representations

We have requested certain representations from management that are included in the management representation letter dated December 7, 2017.

Management Consultations with Other Independent Accountants

In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the Coalition’s financial statements or a determination of the type of auditors’ opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

Other Audit Findings or Issues

We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the Coalition’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.

Other Matters

With respect to the supplementary information accompanying the financial statements, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with U.S. generally accepted accounting principles, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

This information is intended solely for the use of Board of Directors and management of The Seminole County Coalition for School Readiness, Inc. and is not intended to be, and should not be, used by anyone other than these specified parties.

Very truly yours,

Winter Park, Florida

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THE SEMINOLE COUNTY COALITION

FOR SCHOOL READINESS, INC.

d/b/a EARLY LEARNING

COALITION OF SEMINOLE

Financial Statements and Supplemental Information

Year Ended June 30, 2017

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TABLE OF CONTENTS

Page

INDEPENDENT AUDITORS’ REPORT 1-2

FINANCIAL STATEMENTS Statement of Financial Position 3 Statement of Activities and Changes in Net Assets (Deficit) 4 Statement of Functional Expenses 5 Statement of Cash Flows 6 Notes to Financial Statements 7-12 SUPPLEMENTAL INFORMATION

Independent Auditors’ Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 13-14 Independent Auditors’ Report on Compliance for Each Major Federal Program and State Project and on Internal Control over Compliance Required by the Uniform Guidance and Chapter 10.650, Rules of the Auditor General 15-16 Schedule of Findings and Questioned Costs, Federal Awards and State Financial Assistance 17-18 Schedule of Expenditures of Federal Awards and State Financial Assistance 19

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1

INDEPENDENT AUDITORS’ REPORT

To the Board of Directors of The Seminole County Coalition for School Readiness, Inc. Longwood, Florida

Report on the Financial Statements

We have audited the accompanying financial statements of The Seminole County Coalition for School Readiness, Inc. (a nonprofit organization), d/b/a Early Learning Coalition of Seminole, which comprise the statement of financial position as of June 30, 2017, and the related statements of activities and changes in net assets (deficit), functional expenses, and cash flows for the year then ended, and the related notes to the financial statements.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditors’ Responsibility

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors’ judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of The Seminole County Coalition for School Readiness, Inc. as of June 30, 2017, and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America.

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Other Matters

Other Information

Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of expenditures of federal awards and state financial assistance, as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Chapter 10.650, Rules of the Auditor General, and special audit guidance provided by the Office of Early Learning, is presented for purposes of additional analysis and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the financial statements as a whole.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated December 7, 2017, on our consideration of The Seminole County Coalition for School Readiness, Inc.’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering The Seminole County Coalition for School Readiness, Inc.’s internal control over financial reporting and compliance.

Moss, Krusick & Associates, LLC Winter Park, Florida December 7, 2017

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Current assets:

Cash and cash equivalents 302,051$

Grants receivable 875,933

Prepaid expenses 27,574

Total current assets 1,205,558$

Current liabilities:

Accounts payable 1,049,835$

Other current liabilities 120,656

Deferred revenue 33,708

Total current liabilities 1,204,199

Unrestricted net assets 1,359

Total liabilities and net assets 1,205,558$

ASSETS

LIABILITIES AND NET ASSETS

The Seminole County Coalition for School Readiness, Inc.

STATEMENT OF FINANCIAL POSITION

June 30, 2017

d/b/a Early Learning Coalition of Seminole

The accompanying notes are an integral part of these financial statements.

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REVENUES AND SUPPORT

Government Grants:

Voluntary Pre-Kindergarten 9,941,525$

School Readiness 7,251,749

Matching revenue 506,439

Other income 100,100

In-kind revenue 2,024

Total revenues and support 17,801,837

EXPENSES

Program services:

Voluntary Pre-Kindergarten 9,715,187

School Readiness 6,955,515

Other 576,575

Total program services 17,247,277

Support services:

Management and general 552,477

Total expenses 17,799,754

Change in net assets 2,083

NET DEFICIT AT BEGINNING OF YEAR (724)

NET ASSETS AT END OF YEAR 1,359$


STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS (DEFICIT)




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Voluntary Pre- School Management

Kindergarten Readiness Other Total and general Total

Direct provider support 9,537,827$ 5,853,285$ 21,774$ 15,412,886$ -$ 15,412,886$

Salaries and benefits 145,208 675,148 25,254 845,610 421,709 1,267,319

Matching provider support - - 428,204 428,204 - 428,204

Professional fees 2,340 250,368 75,644 328,352 38,810 367,162

Rent expense 14,944 85,855 1,130 101,929 15,900 117,829

Office expense 7,893 40,489 438 48,820 37,191 86,011

Equipment 5,388 18,991 72 24,451 19,173 43,624

Bad debt - - 19,877 19,877 - 19,877

Mini grants - 13,206 1,940 15,146 2,626 17,772

Travel and conferences 275 8,368 68 8,711 7,333 16,044

Insurance 1,108 7,955 137 9,200 6,724 15,924

Membership and subscriptions - 675 - 675 2,793 3,468

In-kind expense - - 2,024 2,024 - 2,024

Postage and printing 204 1,175 13 1,392 218 1,610

Total expenses 9,715,187$ 6,955,515$ 576,575$ 17,247,277$ 552,477$ 17,799,754$

Program Services


STATEMENT OF FUNCTIONAL EXPENSES




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CASH FLOWS FROM OPERATING ACTIVITIES

Change in net assets 2,083$

Adjustments to reconcile change in net

assets to net cash provided by operating activities:

Decrease (increase) in assets:

Grants receivable 277,417

Advances 3,924

Prepaid expenses (254)

Increase (decrease) in liabilities:

Accounts payable (118,550)

Other current liabilities (26,635)

Net cash provided by operating activities 137,985

CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR 164,066

CASH AND CASH EQUIVALENTS AT END OF YEAR 302,051$


STATEMENT OF CASH FLOWS




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The Seminole County Coalition for School Readiness, Inc. d/b/a Early Learning Coalition of Seminole

NOTES TO FINANCIAL STATEMENTS

June 30, 2017

7

NOTE A – ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

1. Organization and nature of operations The Seminole County Coalition for School Readiness, Inc. (the “Coalition”), d/b/a Early

Learning Coalition of Seminole, is a Florida not-for-profit corporation. The Coalition is authorized to implement the provisions of the “School Readiness Act” in Seminole County, Florida. The Coalition’s mission is to promote high quality school readiness services and after school care through community-responsive policy guidance and program outcome oversight. Led by a board of community leaders, the Coalition’s priority is to ensure that all eligible children, birth through five years of age, in Seminole County are afforded the opportunity for developmentally appropriate learning experiences leading to enhanced academic success, as funding permits, and to support the economic self-sufficiency of low income families in need of before and after school care.

2. Basis of accounting and financial statement presentation The accompanying financial statements and accompanying schedule have been prepared on

the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America and include all funds and activities over which the Board of Directors of the Coalition has oversight and financial responsibility.

The Coalition reports information regarding its financial position and activities according to

three classes of net assets. A description of the three net asset categories follows: Unrestricted – net assets not subject to donor-imposed stipulations.

Temporarily restricted – net assets subject to donor-imposed stipulations that may or will be met by actions of the Coalition and/or passage of time.

Permanently restricted – net assets subject to donor-imposed stipulations that they be

maintained permanently by the Coalition. Revenues from financial assistance programs are reported as increases in unrestricted net

assets because the related restrictions are satisfied in the period in which the support is recognized.

3. Use of estimates in the financial statements The preparation of the accompanying financial statements in conformity with accounting

principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Actual results could differ from those estimates.

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June 30, 2017

8

NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

4. Income taxes The Coalition is exempt from Federal income tax under Section 501(c)(3) of the Internal

Revenue Code and has been granted treatment as a publicly supported organization and not as a private foundation by the Internal Revenue Service.

Management has analyzed the Coalition’s various federal and state filing positions and believes that its income tax filing positions and deductions are well documented and supported, and that no accruals for tax liabilities are necessary. Therefore, no reserves for uncertain income tax positions have been recorded. The Coalition remains subject to examination by the Internal Revenue Service for the years ended June 30, 2015 through June 30, 2017.

5. Cash and cash equivalents

The Coalition considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. The Coalition maintains its cash deposits accounts in banks which participate in the Federal Deposit Insurance Corporation (FDIC) Program. Balances are insured up to $250,000. At June 30, 2017, the Coalition had $145,109 in excess of federally insured limits. The Coalition has not experienced any losses in such accounts and does not believe it is exposed to any significant credit risk on cash and cash equivalents.

6. Donated services, materials and facilities Donated services, materials and facilities that are measurable are recorded as support at their

fair market values at the date of receipt by the Coalition. A corresponding amount is recorded as expense or property and equipment. Donated services and facilities aggregating $2,024 for the year ended June 30, 2017, are included in both revenues and expenses in the statement of activities and changes in net assets.

7. Grants receivable

Grants receivable at June 30, 2017, consisted of amounts due from state and local agencies and were recorded when services were provided. The Coalition’s receivables as of June 30, 2017, are due in less than one year and are considered fully collectible.

8. Revenue recognition The Coalition receives funding through grants and contract revenue from federal, state, county

and city agencies. Revenues are earned as allowable grant costs are incurred.

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June 30, 2017

9


9. Deferred revenue

Deferred revenue represents grant revenues collected but not yet earned as of June 30 2017. Revenues from grant proceeds are not recognized until expended.

10. Functional allocation of expenses The costs of providing the various programs and supporting services have been summarized

on a functional basis in the statement of activities and changes in net assets. Accordingly, certain costs have been allocated among the program and supporting services benefited.

11. Recent accounting pronouncements

In February 2016, the FASB issued Accounting Standards Update (ASU) No. 2016-02, Leases, that requires lessees to put most leases on their balance sheets and recognize expenses on their income statements in a manner similar to today’s capital lease accounting. The guidance also eliminates today’s real estate specific provisions for all entities. For lessors, the guidance modifies the classification criteria for accounting for sales-type and direct financing leases. The new guidance is effective for fiscal years beginning after December 15, 2019. Early adoption is permitted. The Coalition is evaluating the potential effects ASU 2016-02 will have on its financial statements.

In August 2016, the FASB issued Accounting Standards Update (ASU) No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities, which is designed to help not-for-profits tell their stories through their financial statements. Not-for-profit financial statements have been prepared under the FASB's current guidance since 1993. The new standard changes presentation and disclosure requirements with the intention of helping not-for-profits provide more relevant information about their resources—and the changes in those resources—to donors, grantors, creditors, and other financial statement users. Specifically, ASU 2016-14 decreases the number of net asset classes from three to two, requires disclosure of qualitative information on liquid resources and liquidity risks for meeting cash needs for general expenses within one year, requires reporting and analysis of expenses by function and nature, and enhances reporting and disclosures about underwater endowments. The new net asset classes will be net assets with donor restrictions and net assets without donor restrictions. The standard will take effect for annual financial statements issued for fiscal years beginning after December 15, 2017, and early application of the standard is permitted. The Coalition is currently assessing the impact the new standard will have on its financial statements.

The FASB recently issued new accounting pronouncement on revenue recognition, which is effective beginning in 2018. Early adoption is permitted. The Coalition is evaluating the impact of the new pronouncement on its financial statements.

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10


12. Subsequent events

Management has evaluated the effect subsequent events would have on the financial statements and has concluded that there are no subsequent events that would require disclosure through the date these financial statements were available to be issued on December 7, 2017.

NOTE B - CONCENTRATIONS 1. Economic dependency The Coalition received substantially all of its revenue from federal and state contracts during

the year ended June 30, 2017. The continuance of state and federal funding is subject to annual legislative budgetary review.

2. Concentration of credit risk The activities of the Coalition are conducted in Seminole County, Florida and are supported by

funding provided by government agencies. Expenditures incurred by the Coalition associated with the execution of various grants are subject to audit and possible disallowance by the grantor agency. The Coalition would be held responsible for recovery (reimbursement to the grantor agency) of disallowed amounts. Management believes that if audited, any adjustment for disallowed expenses would be immaterial in amount.

NOTE C - RELATED PARTY TRANSACTIONS As mandated by Chapter 1002, Part VI School Readiness and 1002.83 Early Learning Coalitions, certain members of the Coalition’s Board are affiliated with the School Board of Seminole County (an early care and learning provider) and Seminole State College of Florida, with whom the Coalition performs services, considering them a related party. During the year ended June 30, 2017, the Coalition made payments to and had an outstanding payable balance to the related parties as follows:

Payments made: Seminole State College of Florida $ 45,814

Payables at year end: School Board of Seminole County $ 21,709

Effective July 1, 2010, the Florida Legislature mandated that all board members of Early Learning Coalitions shall be considered eligible to vote on all matters, subject to the restrictions for related party transactions imposed on all board members by the By-Laws of the Coalition for related party transactions.

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11

NOTE D - STATEWIDE SCHOOL READINESS DATA

The Coalition has reconciled its financial records to the statewide School Readiness data and reporting system on a monthly basis. This reconciliation was performed in a timely and satisfactory manner.

NOTE E - LEASES AND COMMITMENTS The Coalition has one non-cancelable operating lease agreement for the rental of office space, which expires on December 31, 2022. The future minimum lease payments are as follows:

2018 $ 77,383 2019 78,823 2020 80,298 2021 81,810 2022 83,360 Total $ 401,674

Lease expense for the year ended June 30, 2017, totaled $117,829 which is included in rent expense on the Statement of Functional Expenses.

NOTE F – LINE OF CREDIT

The Coalition has a $235,000 line of credit available with Wells Fargo Bank. The line bears interest at the prime rate plus one percent and expired on March 5, 2017. No advances were received under the line during fiscal year 2017 and no amounts were outstanding at June 30, 2017. The line was secured by all property and accounts with the Coalition.

NOTE G - QUALIFIED RETIREMENT PLAN

The Coalition established a qualified retirement plan effective January 2006, for all qualifying employees. All regular full time employees that have worked a minimum of 1,000 regular paid hours are eligible to participate in the plan. The Coalition will contribute 3% of the employee’s salary plus an additional 3% of the employee’s salary in matching funds pro-rated for any salary adjustments occurring between deposits in the plan. The Coalition provided $46,051 for matching contributions and retirement benefits to the plan for the year ended June 30, 2017. Employees are immediately vested in their contributions and the matching contributions.

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June 30, 2017

12

NOTE H - CALCULATION OF MAXIMUM ADMINISTRATIVE EXPENSES

The following compares administrative expenses incurred to expenses subject to the maximum 5% and 4% administrative expenses for the School Readiness program and Voluntary Pre-Kindergarten program, respectively, allowed by the Florida Office of Early Learning (“FOEL”):

School Voluntary Readiness Pre-Kindergarten Total

Total administrative expenses subject to 5% and 4% maximum $ 327,919 $ 380,295 $ 708,214 Maximum 5% and 4% administrative expenses allowable per FOEL 352,019 381,513 733,532 Administrative expenses under maximum $ (24,100) $ (1,218) $ (25,318) NOTE I - SCHEDULE OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE

The schedule of expenditures of federal awards and state financial assistance follows the modified accrual basis of accounting, which is a different basis of accounting as that used in the preparation of the financial statements. During the year ended June 30, 2017, the Florida Office of Early Learning, the pass-through entity for the programs, approved reimbursement of fiscal 2017-2018 expense amounts against the Coalition’s 2016-2017 grant award. Accounting principles generally accepted in the United States of America require recognition of the expenditures in the period incurred and recognition of the corresponding reimbursement once the amount is earned and collection is certain. Reconciliations of the schedule of expenditures of federal awards and state financial assistance to federal and state expenditures included in the statement of activities and changes in net assets (deficit) is as follows:

Federal expenditures – schedule of federal awards $ 7,863,199 Expenditures / reimbursements from 2016-2017 grant award to be recognized in the 2017-2018 financial statements (611,450)

Total federal expenditures 7,251,749 Total state expenditures – schedule of federal awards 9,941,525 Federal and state expenditures – statement of activities and changes in net assets (deficit) $17,193,274

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SUPPLEMENTAL INFORMATION

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INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH

GOVERNMENT AUDITING STANDARDS


We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of The Seminole County Coalition for School Readiness, Inc. (a nonprofit organization), d/b/a Early Learning Coalition of Seminole, which comprise the statement of financial position as of June 30, 2017, and the related statements of activities and changes in net assets, and cash flows for the year then ended, and the related notes to the financial statements, and have issued our report thereon dated December 7, 2017.

Internal Control Over Financial Reporting

In planning and performing our audit of the financial statements, we considered The Seminole County Coalition for School Readiness, Inc.’s (the Coalition), internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Coalition’s internal control. Accordingly, we do not express an opinion on the effectiveness of the Coalition’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

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Compliance and Other Matters

As part of obtaining reasonable assurance about whether the Coalition’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Coalition’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Coalition’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.


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INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND STATE PROJECT AND ON INTERNAL CONTROL

OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE AND CHAPTER 10.650, RULES OF THE AUDITOR GENERAL


Report on Compliance for Each Major Federal Program and State Project

We have audited The Seminole County Coalition for School Readiness, Inc.’s (the Coalition), d/b/a Early Learning Coalition of Seminole compliance with the types of compliance requirements described in the OMB Compliance Supplement, and the requirements described in the Department of Financial Services’ State Projects Compliance Supplement, and special audit guidance provided by the Office of Early Learning that could have a direct and material effect on each of the Coalition’s major federal programs and state projects for the year ended June 30, 2017. The Coalition’s major federal programs and state projects are identified in the summary of auditors’ results section of the accompanying schedule of findings and questioned costs.

Management’s Responsibility

Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal and state awards applicable to its federal programs and state projects.

Auditors’ Responsibility

Our responsibility is to express an opinion on compliance for each of the Coalition’s major federal programs and state projects based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and Chapter 10.650, Rules of the Auditor General. Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program or state project occurred. An audit includes examining, on a test basis, evidence about the Coalition’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.

We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program and state project. However, our audit does not provide a legal determination of the Coalition’s compliance.

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Opinion on Each Major Federal Program and State Project

In our opinion, the Coalition complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs and state projects for the year ended June 30, 2017.

Report on Internal Control Over Compliance

Management of the Coalition is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the Coalition’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program and state project to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and state project and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Coalition’s internal control over compliance.

A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program or state project on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program or state project will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program or state project that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance and Chapter 10.650, Rules of the Auditor General. Accordingly, this report is not suitable for any other purpose.


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SCHEDULE OF FINDINGS AND QUESTIONED COSTS

FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE

June 30, 2017

17

Section I – Summary of Auditors’ Results Financial Statements 1. Type of auditors’ report issued: Unmodified 2. Internal control over financial reporting:

a. Material weakness(es) identified? No b. Significant deficiencies identified that are not considered to be material weaknesses? None reported 3. Noncompliance material to financial statements noted? No Federal Awards 1. Type of auditors’ report issued on compliance for major programs: Unmodified 2. Internal control over major programs: a. Material weakness(es) identified? No b. Significant deficiencies identified that are not considered to be material weaknesses? None reported

3. Audit findings disclosed that are required to be reported in accordance with the Uniform Guidance? No 4. Dollar threshold used to distinguish between Type A

and Type B programs $750,000

5. Auditee qualified as low-risk auditee? Yes

Identifications of major programs: Name of Federal Programs CFDA Number Temporary Assistance for Needy Families 93.558 Child Care and Development Fund Cluster 93.575, 93.596

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SCHEDULE OF FINDINGS AND QUESTIONED COSTS

FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE (continued)

June 30, 2017

18

Section I – Summary of Auditors’ Results (continued)

State Financial Assistance 1. Type of auditors’ report issued on compliance for major projects: Unmodified 2. Internal control over major projects: a. Material weakness(es) identified? No b. Significant deficiencies identified that are not considered to be material weaknesses? None reported 3. Audit findings disclosed that are required to be reported in accordance with the Florida Single Audit Act and Chapter 10.650, Rules of the Auditor General No 4. Dollar threshold used to distinguish between Type A and Type B projects $750,000

Identification of major projects: Name of State Projects CSFA Number Voluntary Pre-Kindergarten Education Program 48.108

Section II – Enhanced Fields System (EFS) monthly reconciliation

1. EFS reconciled monthly Yes 2. Processes in place to identify and correct errors during monthly reconciliations to EFS Yes 3. Coalition’s financial records reconcile and agree to EFS records as of program year ended, June 30, 2017 Yes 4. Audit work papers documenting verification of reconciliations available to OEL staff Yes

Section III – Financial Statement Findings No current year findings (no corrective action plan or management letter required.) Section IV – Federal Award and State Programs Findings and Questioned Costs

None reported (no corrective action plan or management letter required.)

Section V – Status of Prior year audit Findings

There were no prior year audit findings.

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CFDA Award

CSFA Number Expenditures

Federal Awards:

U.S. Department of Health and Human Services

Passed through Florida's Office of Early Learning

CCDF Cluster

Child Care and Development Block Grant 93.575 SR467 1,365,005$

Child Care Mandatory and Matching Funds

of the Child Care and Development Fund 93.596 SR467 3,197,055

Total Child Care Development Fund Cluster 4,562,060

Temporary Assistance for Needy Families 93.558 SR467 3,117,898

Performance Funding Pilot Project 93.575 PP467 176,140

Social Services Block Grant 93.667 SR467 7,101

Total Expenditures of Federal Awards 7,863,199$

State Financial Assistance:

State of Florida Department of Education

Passed through Florida's Office of Early Learning

Voluntary Pre-Kindergarten Education Program 48.108 SV467/OA467 9,941,525$

Total of Federal and State Expenditures 17,804,724$

Basis of Presentation

Indirect Cost Rates

The Coalition has elected to not use the 10% de minimis indirect cost rate for its federal programs and state

projects for the year ended June 30, 2017. The indirect cost rates used on the Coalition's federal programs and

state projects are determined by the relevant federal or state agency.

The accompanying schedule of expenditures of federal awards and state financial assistance is presented on the

accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of

Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and

Audit Requirements for Federal Awards (Uniform Guidance), State of Florida Chapter 10.650, Rules of the Auditor

General , and the Florida Executive Office of the Governor's State Projects Compliance Supplement. Therefore,

some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the

basic financial statements.




Grantor/Program Title

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE

See Independent Auditors' Report.

19

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Florida Senate - 2018 SB 1146

By Senator Simmons

9-01195-18 20181146__

Page 1 of 3


A bill to be entitled 1

An act relating to the Books to Babies Pilot Project; 2

requiring the Office of Early Learning to establish 3

the Books to Babies Pilot Project in Seminole and 4

Orange Counties to provide resources to parents 5

relating to emergent literacy skills; requiring the 6

office to oversee implementation of the pilot project; 7

requiring the office to select an organization that 8

meets specified criteria to implement the pilot 9

project; providing requirements for the use of pilot 10

project funds; requiring the organization to annually 11

provide a report to the office, the early learning 12

coalitions in Orange and Seminole Counties, the 13

Governor, the President of the Senate, and the Speaker 14

of the House of Representatives; requiring the office 15

to allocate funds for the pilot project; requiring the 16

Orange and Seminole County School Districts to provide 17

matching funds for the pilot project; providing an 18

effective date. 19

20

Be It Enacted by the Legislature of the State of Florida: 21

22

Section 1. (1) The Office of Early Learning shall establish 23

the 3-year Books to Babies Pilot Project in Seminole and Orange 24

Counties to assist children in developing emergent literacy 25

skills. 26

(a) The Office of Early Learning shall consult the Early 27

Learning Coalition of Orange County, the Early Learning 28

Coalition of Seminole, and the Seminole and Orange County School 29


9-01195-18 20181146__

Page 2 of 3


Districts to implement the pilot project. The office shall 30

oversee the implementation of the pilot project. 31

(b) The Office of Early Learning shall select a local 32

organization that is a not-for-profit corporation, qualified as 33

charitable under s. 501(c)(3) of the Internal Revenue Code, that 34

provides books and resources to parents of newborns, parent 35

education on early literacy skills, parent and child playgroups, 36

and case management services to families, such as Great Start of 37

Seminole County or another similarly qualified local 38

organization, to implement the pilot project. 39

(2) The organization selected by the Office of Early 40

Learning must use the funds provided for the pilot project to 41

provide: 42

(a) Books and resources to parents of newborns, including 43

hospital gift bags to new parents that consist of books for the 44

baby, educational information for the parents, and a schedule of 45

events organized through the program. 46

(b) Information on early literacy skills, child 47

development, and the nurturing of infants and toddlers. 48

(c) Structured playgroups for parents and children to play 49

and learn. 50

(d) Case management services to families, including 51

assistance through home visits. 52

53

The organization is encouraged to engage in community outreach 54

efforts to local community service organizations for the purpose 55

of improving the availability and effective delivery of pilot 56

project resources. 57

(3) By December 31 of each year the organization provides 58


9-01195-18 20181146__

Page 3 of 3


services through the pilot project, the organization shall 59

submit an accountability report to the Office of Early Learning, 60

the Early Learning Coalition of Orange County, the Early 61

Learning Coalition of Seminole, the Governor, the President of 62

the Senate, and the Speaker of the House of Representatives. The 63

accountability report must include, at a minimum, the following 64

information: 65

(a) The manner in which all state funds received by the 66

organization are used to implement the pilot project, separated 67

by type of expenditure and measured in exact dollar amounts. 68

(b) Other sources of funding received by the organization 69

for purposes of implementing the pilot project. 70

(4) The Office of Early Learning shall allocate funds for 71

implementation of the pilot project pursuant to this section. 72

Expenditures of state funds pursuant to this section must be 73

verified by affidavit submitted to the office in a procedure and 74

format determined by the office. The Orange County School 75

District and Seminole County School District shall provide 76

matching funds for the program. 77

Section 2. This act shall take effect July 1, 2018. 78

Documents

Board of Directors Meeting Early Learning Coalition of ......2017/12/07 · Board of Directors Meeting Early Learning Coalition of Seminole, Longwood, FL December 7, 2017 - 8:30 a.m