Early Learning Coalition of Hillsborough County Mission Statement MEETING AGENDA AMENDED I. CALL TO ORDER II. OLD BUSINESS III.

Transcription

1 Regular Board Meeting Monday, June 8, :30 pm until close of business 1002 E. Palm Ave, Board Room Tampa, FL Call In: +1 (872) Access Code: Early Learning Coalition of Hillsborough County Mission Statement The mission of the Early Learning Coalition of Hillsborough County is to promote school and life success for all young children and their families through quality school readiness services and supports. MEETING AGENDA AMENDED I. CALL TO ORDER A. Quorum Verification A. Patel, Chair B. Approval of May 11, 2015 Board Meeting Minutes (p. 2) C. Executive Director s Report D. McGerald II. III. OLD BUSINESS ACTION ITEMS A. Approval of Budget FY (p. 5) S. Costner B. Disposal of Computer Equipment (p. 19) S. Costner C. FY Board and Executive/Finance Committee Schedule (p. 34) D. McGerald D. School Readiness Contract Amendment (p. 36) IV. FINANCE/UTILIZATION REPORT (p. 37) S. Costner V. COMMITTEE UPDATE A. Governance Committee A. Patel, Chair VI. VII. VIII. IX. DISCUSSION INFORMATION ITEMS A. Communications & Outreach (p. 45) B. Dashboard (p. 47) C. OEL Fiscal Monitoring Report (p. 48) PUBLIC COMMENT Individuals wishing to address the Early Learning Coalition Board of Directors must complete a Public Comment Request Card and submit it to the official recorder prior to the noticed start time of the meeting. Said comments will be limited to three (3) minutes per individual on first come, first serve basis, and only at such time as is identified on the official meeting agenda for public comment. ADJOURNMENT UPCOMING MEETINGS Executive/Finance Committee Meeting Monday, July 6, 4:00 pm Board of Directors Meeting Monday, August 10, 5:30 pm 06/08/2015 Board of Director's Meeting 1 of 67

2 MEETING MINUTES Meeting Name: Board of Directors Meeting Date: May 11, 2015 Facilitator: Aakash Patel, Chair Time: 5:30 pm Location: 1002 E. Palm Avenue, Board Room, Tampa, FL Aakash Patel, Angela Kummelman, Paula Atkins, Barbara Hancock, Robert Buesing, Dianne Jacob, Donna Bevis, Dr. Douglas Holt*, Janet Board Members Present: Gregory*, Kelley Parris, Lynne Hildreth, Marie Caracciola, Patricia Spencer, Dr. Rahul Mehra, and Dr. Shawn Robinson. Edward Peachey, Dr. Jacquelyn Jenkins, Jill Hammond, Joe McElroy, Board Members Absent: Commissioner Les Miller, Lindsay Seel, and Scott Barrish. ELCHC Staff: Dave McGerald, Steve Costner, Katherine Javier, Tracy Knight, Tashikia Matos, Sally McGinnis, Jennifer Nizer, Miriam Ortiz, Karen Perkins, Janet Stutzman, and Tracie White. Other Attendees: Board Attorney Steve Lee, Michelle Turman, Cynthia Rodriguez, Helen Alfano, Shawntaye Beato, Terri Fernandez, and Mel Jurado. *Indicates attendance by phone. KEY POINTS No. TOPIC HIGHLIGHTS I. CALL TO ORDER A. Quorum Verification Noting that a quorum had been established, Chair Patel called the meeting to order at 5:32 pm. B. Approval of April 13, 2015 Board Meeting Minutes Patricia Spencer made a motion to approve the April 13, 2015 Board meeting minutes. Dr. Shawn Robinson made a second. The motion carried unanimously. C. Executive Director s Report Mr. McGerald reported the following items: 1. State Legislation 2. The Child Care Executive Partnership Funding (CCEP) 3. A recent presentation to the Community Alliance 4. A meeting with the publisher of the Tampa Bay Business Journal 5. The Governance Committee meeting on April 28, A meeting with the Executive Director of Frameworks to discuss a proposal for train-thetrainer opportunities 7. A meeting with the CEO of Enterprise Latinas to consider possible resources and opportunities for partnership 8. A determination by the Office of Early Learning that newly nominated Board member, Candy Olson is not eligible to serve on the Board of Directors according to Florida rule 6M Requirements and Criteria for Early Learning Coalition Board Composition. Mr. McGerald noted that Ms. Olson will become eligible to serve on the Coalition Board in two years. MEETING MINUTES Board of Directors Meeting Monday, May 11, :30 pm 06/08/2015 Board of Director's Meeting 2 of 67

3 KEY POINTS No. TOPIC HIGHLIGHTS II. OLD BUSINESS A. Board Membership Dave McGerald identified four vacant positions on the Board of Directors: A private sector Governor appointee, a representative of for-profit childcare providers, a representative of a program under the federal Individuals with Disabilities Education Act, and a representative from the local child care licensing agency. Mr. McGerald outlined the actions being taken to fill these positions and encouraged board members to assist in recruitment efforts. B. Updated Ready Rosie Launch Plan Tracie White presented an updated launch plan for the ReadyRosie program. Ms. White reported on the progress in developing collateral, identifying distribution zones for Valpak, creating a customized enrollment page, and effectuating grassroots efforts. III. IV. ACTION ITEMS A. Board Strategic Plan Michelle Turman of Catalyst Consulting Services presented the Board strategic plan for Ms. Turman addressed questions from the Board. Robert Buesing made a motion to approve the Board Strategic Plan. Marie Caracciola made a second. The motion carried unanimously. FINANCE REPORT/UTILIZATION Steve Costner presented the finance report as of March 31, 2015, highlighting the freeze on CCEP funds, a projected decrease in VPK enrollment, School Readiness and VPK administrative costs, and deficits in Quality Counts for Kids and Community Projects. Mr. Costner addressed questions from the Board of Directors. Chair Patel requested that the budget materials be sent to the Board by Monday, May 18, 2015 and that the Budget Workshop be scheduled for June 8, 2015 at 4:00 pm before the Board of Directors meeting. Chair Patel encouraged Board members to review the budget and address questions to Mr. Costner before the workshop. V. COMMITTEE UPDATES A. Governance Committee Chair Patel requested that a Governance Committee meeting be scheduled before June 10, 2015 to revisit the Executive Director employee agreement and discuss Board attendance policies and procedures. Chair Patel encouraged all Board members to attend. VI. VII. DISCUSSION A. FY15-16 Proposed Board and Executive/Finance Meeting Schedule Board members were encouraged to check their calendars and give feedback, if any, about the FY meeting schedule. INFORMATION ITEMS A. Communications & Outreach Tracie White reported on the Education is Key Breakfast on April 17, 2015 at the Glazer Children s Museum, the You Are Not Alone Single Mother s Expo event on April 25, 2015, and a meeting with MyOn Reader. MEETING MINUTES Board of Directors Meeting Monday, May 11, :30 pm 06/08/2015 Board of Director's Meeting 3 of 67

4 KEY POINTS No. TOPIC HIGHLIGHTS B. Dashboard Board members were encouraged to review the dashboard. C. IECP Update Jennifer Nizer reported on the Making Every Connection Matter mini-conference on May 2, 2015, a series of trainings held at the Institute for Early Childhood Professionals (IECP) to begin in September 2015, and trainings to be conducted by Coalition staff at the One Goal Conference in July Chair Patel encouraged Board members to attend the One Goal Conference in July. D. National Institute for Early Education Research (NIEER): The State of Preschool Yearbook Board members were encouraged to review the NIEER annual report, which profiles state funded prekindergarten programs in the United States. VIII. IX. PUBLIC COMMENT Cynthia Rodriguez suggested incorporating provider meetings into the Board strategic plan to discuss topics such as provider reimbursement rates. Ms. Rodriguez also commented on recent changes in reimbursement rates and the need for more funding. A discussion was held regarding the change in provider reimbursement rates. ADJOURNMENT Citing no further business, Chair Patel adjourned the meeting at 6:29 pm. ACTION PLAN No. Action Item(s) Owner Target Date 1. Schedule Governance Committee Meeting K. Javier Send Budget to Board Members S. Costner Budget Workshop S. Costner Send Strategic Plan to Board members K. Javier Obtain cost of Twitter ads Re: ReadyRosie T. White Read and Approved by: Lynne T. Hildreth, Secretary DATE MEETING MINUTES Board of Directors Meeting Monday, May 11, :30 pm 06/08/2015 Board of Director's Meeting 4 of 67

5 ACTION ITEM III. A. 06/08/2015 Regular Board Meeting ISSUE: RECOMMENDED ACTION: Approval of FY ELC Operating Budget Approve the Early Learning Coalition of Hillsborough County FY 2016 operating budget as presented at the June 8, 2015 budget workshop. BUDGET IMPACT: $3,395,780 Background: See attached budget packet for detailed information. 06/08/2015 Board of Director's Meeting 5 of 67

6 ACTION 06/08/15 Regular Board Meeting ISSUE: ELCHC OPERATING BUDGET Fiscal Year Ending 6/30/16 Page Number 2. Budget Overview 4. Agency Wide Budget Summary 5. Narrative 6. All Funds Operating Budget 7. School Readiness Operating Budget 9. Voluntary Prekindergarten Operating Budget 10. Quality Counts for Kids Operating Budget 11. Community Projects Operating Budget 12. FTE Summary 13. Salary Increase Survey Table of Contents 06/08/2015 Board of Director's Meeting 6 of 67

7 Early Learning Coalition of Hillsborough County Budget Overview Fiscal Year Ending 06/30/16 Revenue to support the Coalition s operations and services are derived primarily from grants and contracts with the Office of Early Learning (OEL), the Children s Board of Hillsborough County (CBHC), and various community projects with which the Coalition is involved. Since FY 2016 allocation information is not yet available from the Office of Early Learning (OEL) or the Children s Board (CBHC), the operating budget for the Coalition was developed based on the assumption that there would be no increase in revenue. Total projected revenue is as follows: Projected Coalition Revenue for FY 2016 School Readiness (SR) Funds $41,775,427 Child Care Purchasing Pool (CCEP) Funds $1,000,000 Voluntary Prekindergarten (VPK) Funds $28,798,839 CBHC SR Match Contract $1,723,239 BOCC/Community Projects $516,000 CBHC Quality Counts for Kids (QCFK) $2,244,000 Total Projected Revenue $76,057,505 PROJECTED COALITION REVENUE FOR FY 2016 $1,723,239, 2% $516,000, 1% $2,244,000, 3% $28,798,839, 38% $41,775,427, 55% $1,000,000, 1% School Readiness (SR) Funds Voluntary Prekindergarten (VPK) Funds BOCC/Community Projects Child Care Purchasing Pool (CCEP) Funds CBHC SR Match Contract CBHC Quality Counts for Kids (QCFK) 2 06/08/2015 Board of Director's Meeting 7 of 67

8 The following allocations were made at the April Board meeting to the Coalition s subrecipients: Hillsborough County Public Schools o School Readiness $39,677,520 o Voluntary Prekindergarten $28,330,442 Child Care Licensing o School Readiness $1,058,904 Early Childhood Council o School Readiness $49,500 o Voluntary Prekindergarten $22,000 Based on projected revenue, funds allocated to support the Coalition and its subrecipients operations/services remain flat. The budget will be revised once final allocations are available from OEL and CBHC. Staff have submitted the application for FY 2016 CCEP funds and have requested $1M. The funding for all CBHC grants are subject to change with the new contract year beginning 10/1/15. COALITION OPERATING BUDGET The Coalition s operating revenue is derived from the following funding sources: OEL-School Readiness Funds, OEL-VPK Funds, CBHC-Quality Counts for Kids, and various community projects. The proposed Coalition operating budget is summarized below: Funding Source FY 2015 FY 2016 % Change School Readiness $1,489,997 $1,489,997 0% Voluntary Prekindergarten $ 593,915 $ 446,397 (25%) Quality Counts for Kids $1,096,400 $1,069,936 (2%) Community Projects $ 129,576 $ 389, % Total Budget $3,317,907 $3,395, % The proposed FY 2016 operating budget totals $3,395,780 for all Coalition operations and personnel expenses. o This is an increase from FY 2015 original budget of $77,873. o The School Readiness budget remained constant. o The VPK budget decreased by $147,518. o The budget for community projects increased by $259,873. The Ready Rosie project, in the amount of $175,000, will be funded from this revenue stream. o The QCFK operating budget decreased by $26,464. The funding for QCFK is subject to change with the new contract year beginning 10/1/ /08/2015 Board of Director's Meeting 8 of 67

9 Early Learning Coalition of Hillsborough County Agency Wide Budget Summary Fiscal Year Ending 06/30/16 Original Budget Proposed Budget FY 2015 FY 2016 % Chg Revenue School Readiness 42,775,427 42,775,427 0% Voluntary Pre-Kindergarten 28,726,751 28,798,839 0% CBHC Quality Counts for Kids 2,200,000 2,244,000 2% CBHC School Readiness Match 1,763,239 1,723,239-2% Community Projects 673, ,000-23% Total Revenue 76,139,170 76,057,505 Program Expenses(Subcontractors) School Readiness School District of Hillsborough County 39,677,520 39,677,520 0% BOCC Child Care Licensing 1,058,904 1,058,904 0% Early Childhood Council 49,500 49,500 0% Unallocated 428, ,506 16% CBHC School Readiness Match 1,763,239 1,723,239-2% Total School Readiness 42,978,128 43,008,669 Voluntary Pre-Kindergarten School District of Hillsborough County 28,163,358 28,330,442 1% Early Childhood Council 22,000 22,000 0% Total Voluntary Pre-Kindergarten 28,185,358 28,352,442 CBHC Quality Counts for Kids Subcontractors 1,086,742 1,174,063 8% Total CBHC Quality Counts for Kids 1,086,742 1,174,063 Other Program Community Projects 500, ,100-80% Total Other Program 500, ,100 Total Program Expenses 72,750,228 72,637,274 ELCHC Operating Expenses Personnel 2,197,833 2,367,413 8% Occupancy 192, ,606-2% Professional Fees 151,529 41,691-72% Travel & Training 55,733 38,235-31% Quality Action Grants 279, ,703-5% Insurance 16,893 15,329-9% Technology 167, ,837-20% Educational Supplies 49,150 46,369-6% Office Supplies 28,628 22,559-21% Outreach 97,595 65,000-33% Printing/Binding 30,351 18,800-38% Other Operating 50,030 16,238-68% Community Initiatives 0 175, % Total ELCHC Operating Expenses 3,317,908 3,395, % Grand Total Expenditures 76,068,136 76,033,054 Change in Net Assets 71,034 24, /08/2015 Board of Director's Meeting 9 of 67

10 Early Learning Coalition of Hillsborough County Budget Narrative Fiscal Year Ending 06/30/16 Original Budget Proposed Budget FY 2015 FY 2016 Change Personnel 2,197,833 2,367, ,580 Current FTE's is with total proposed of Proposed budget includes a net addition of 1 FTE at a cost of $72,403(Salary & Benefits). During the fiscal year, 2 positions were added to accommodate the increased monitoring requirement from OEL. The cost of these positions is $145,111 (Salary & benefits). Also, 1 position was eliminated for a reduction of $93,934. The proposed budget also includes a 3% COLA for all employees at a cost of $46,000. Occupancy 192, ,606 (2,892) The proposed budget reflects the contracted lease amounts for both locations. It also reflects the cost of copier and postage meter leases as well as utilities. Professional Fees 151,529 41,691 (109,838) During FY 2015, the Coalition provided fiscal services for the Helios Foundation to assist with a local event. Those expenditures have been removed from the 2016 budget for a reduction of $74,838. Also, the monitoring contract with Manatee was terminated and that function was transferred in house resulting in an additional reduction of $35,000. Travel & Training 55,733 38,235 (17,498) Reflects local travel for staff engaged in monitoring, assessments, and technical assistance. Also includes travel and registration fees for staff to attend training and conferences. Budget is based on actual activity for FY Quality Action Grants 279, ,703 (15,254) Quality Action Grants decreased by $15,254. The Quality Action Grants typically run on a 2 year cycle. The awards for the 2nd year of the cycle are typically lower. These expenditures funded by the CBHC QCFK program. Insurance 16,893 15,329 (1,564) Projected decrease of $1,564 for general liability, D&O and Employee Crime Insurance. Technology 167, ,837 (32,874) Annual maintenance and support of software, VPK online maintenance and IT maintenance. Includes $50,000 for website design. In addition, there is a $22,000 reduction in licenses for assessments database as well as other reductions based on actual activity in Educational Supplies 49,150 46,369 (2,781) Materials associated with training, technical assistance, and other resources. Office Supplies 28,628 22,559 (6,069) Misc office supplies projected to approximate 2015's activity. Outreach 97,595 65,000 (32,595) Represents targeted funding for outreach as well as sponsorship of Glazer Museum's Toddler Takeover. Printing/Binding 30,351 18,800 (11,551) Includes publications such as the Readiness calendar, training bulletin, the Focus Magazine, and QCFK brochures. Budget based on actual activity in FY Other Operating 50,030 16,238 (33,792) Includes the cost of background screenings for which there is offsetting revenue in Community Projects. Also includes membership fees, dues/subscriptions, storage rental, service charges, and postage. The costs for moving coalition offices have been removed from the 2016 budget. Community Initiatives 0 175, ,000 Represents cost of Ready Rosie for /08/2015 Board of Director's Meeting 10 of 67

11 Early Learning Coalition of Hillsborough County PROPOSED BUDGET FY 2016 Fiscal Year Ending 06/30/16 ELCHC Operating Expenses SR VPK QCFK COMPROJ TOTAL Personnel 1,372, , ,618 29,957 2,367,413 Occupancy 47,240 27, , ,606 Professional Fees 20,771 13,921 6, ,691 Travel & Training 1,560 6,000 6,675 24,000 38,235 Quality Action Grants , ,703 Insurance 8,856 5,130 1, ,329 Technology 27,367 28,592 28,879 50, ,837 Educational Supplies ,069 40,000 46,369 Office Supplies 7,671 3,796 3,100 7,992 22,559 Outreach 0 5,000 5,000 55,000 65,000 Printing/Binding ,900 4, ,800 Other Operating 3,830 4, ,000 16,238 Community Initiatives , ,000 Total ELCHC Operating Expenses 1,489, ,397 1,069, ,449 3,395, /08/2015 Board of Director's Meeting 11 of 67

12 Early Learning Coalition of Hillsborough County School Readiness Fiscal Year Ending 06/30/16 Original Proposed Budget Budget FY 2015 FY 2016 % Chg Revenue School Readiness 1,489,997 1,489,997 0% Total Revenue 1,489,997 1,489,997 ELCHC Operating Expenses Personnel 1,197,919 1,372,303 15% Occupancy 43,513 47,240 9% Professional Fees 41,117 20,771-49% Travel & Training 27,615 1,560-94% Insurance 8,100 8,856 9% Technology 65,522 27,367-58% Educational Supplies 15, % Office Supplies 8,404 7,671-9% Outreach 59, % Printing/Binding % Other Operating 22,407 3,830-83% Total ELCHC Operating Expenses 1,489,997 1,489,997 Change in Net Assets /08/2015 Board of Director's Meeting 12 of 67

13 FY 2015 FY 2016 SR-Admin $710, SR-Admin $603, SR-Program - SR-Program - Quality $779, Quality $886, SCHOOL READINESS FY 2016 SR-Admin SR-Program - Quality $886,695.00, 60% $603,302.00, 40% SCHOOL READINESS FY 2015 SR-Admin SR-Program - Quality $779,201.00, 52% $710,796.73, 48% 8 06/08/2015 Board of Director's Meeting 13 of 67

14 Early Learning Coalition of Hillsborough County Voluntary Prekindergarten Fiscal Year Ending 06/30/16 Original Budget Proposed Budget FY 2015 FY 2016 % Chg Revenue Voluntary Pre-Kindergarten 593, ,397-25% Total Revenue 593, ,397 ELCHC Operating Expenses Personnel 416, ,535-19% Occupancy 25,546 27,316 7% Professional Fees 39,556 13,921-65% Travel & Training 9,425 6,000-36% Insurance 4,800 5,130 7% Technology 47,139 28,592-39% Educational Supplies % Office Supplies 5,660 3,796-33% Outreach 10,495 5,000-52% Printing/Binding 23,100 13,900-40% Other Operating 11,068 4,908-56% Total ELCHC Operating Expenses 593, ,397-25% Change in Net Assets 0 (0) 9 06/08/2015 Board of Director's Meeting 14 of 67

15 Early Learning Coalition of Hillsborough County Quality Counts For Kids Fiscal Year Ending 06/30/16 Original Budget Proposed Budget FY 2015 FY 2016 % Chg Revenue CBHC Quality Counts for Kids 1,123,258 1,069, % Total Revenue 1,123,258 1,069,936 ELCHC Operating Expenses Personnel 539, ,618 16% Occupancy 117, ,050-2% Professional Fees 8,171 6,999-14% Travel & Training 12,909 6,675-48% Quality Action Grants 275, ,703-4% Insurance 3,743 1,343-64% Technology 54,428 28,879-47% Educational Supplies 33,500 6,069-82% Office Supplies 11,345 3,100-73% Outreach 26,671 5,000-81% Printing/Binding 6,000 4,000-33% Other Operating 7, % Total ELCHC Operating Expenses 1,096,400 1,069,936-2% Change in Net Assets 26,858 (0) 10 06/08/2015 Board of Director's Meeting 15 of 67

16 Early Learning Coalition of Hillsborough County Original Budget Proposed Budget FY 2015 FY 2016 % Chg Revenue Other Community Programs 673, ,000-23% Total Revenue 673, ,000 Program Expenses School Readiness 500, ,100-80% Total Program Expenses 500, ,100 ELCHC Operating Expenses Personnel 47,775 29,957-37% Occupancy 2, % Professional Fees 62, % Travel & Training 2,799 24, % Insurance % Technology , % Educational 0 40, % Office Supplies 3,218 7, % Outreach , % Printing/Binding % Other Operating 8,738 7,000-20% Community Initiatives* 0 175,000 Total ELCHC Operating Expenses 129, , % Change in Net Assets 44,177 24,451 *Currently includes only Ready Rosie Community Projects Fiscal Year Ending 06/30/ /08/2015 Board of Director's Meeting 16 of 67

17 Early Learning Coalition of Hillsborough County FTE Summary Fiscal Year Ending 06/30/16 Actual Proposed Employee Name Job Title Full-time employees (=> 30 hrs/week) Brown, Annie M QCFK Program Specialist 1 1 Costner, Steve E Finance Director 1 1 Flick, Jean E Program Coordinator 1 1 Francois, Stacey J QCFK Program Specialist 1 1 Hartz, Twyla J QCFK Program Specialist 1 1 Homan, Daisy A QCFK Program Specialist Huard, Bobbie J QCFK Program Specialist 1 1 Knight, Tracy A QCFK Assessment Manager 1 1 Javier, Katherine Executive Assistant 1 1 Kollner, Diane M QCFK Program Assessor 1 1 Konkler, Cathleen T Program Coordinator 1 1 Sladky, Jessica Program Services Coordinator 1 1 Matos, Tashikia Contract Manager 1 1 McGerald, David X Chief Executive Officer 1 1 McGinnis, Sally A VPK Program Manager 1 1 Metsker, Nancy Database Administrator 1 1 Normandia, Liza Accountant II 1 1 Vacant Director Of Organizational Development 1 0 Ortiz, Miriam Program Services Coordinator 1 1 Perkins, Karen S Chief Operating Officer 1 1 Rodriguez, Marilyn VPK Family Specialist 1 1 Salley, Theon D QCFK Program Specialist 1 1 Stutzman, Janet E Professional Development Manager 1 1 Vacant QCFK Program Assessor 1 1 White, Tracie T Director Of Communications 1 1 Toole Gamson, Lorinda F Program Compliance Manager 1 1 Vacant QCFK Program Specialist 1 1 Goble, Hannah QCFK Program Specialist 1 1 Hayes, Sharon Program Monitor 1 1 Nizer, Jennifer IECP Manager 1 1 Total Full-time Part-time (<30 hrs/week) Lence, Rick Creative Media Designer Ramirez, Joceline VPK Specialist/Receptionist Reno, Hilde Career Advising & Special Projects Total Part-time Proposed New FTE's for 2016 Vacant QCFK Program Specialist 1 Vacant Administrative Assistant 1 Total Proposed New FTE's 2 Total FTE's /08/2015 Board of Director's Meeting 17 of 67

18 Salary Increase Survey 2015 Proposed Actual School Readiness & VPK Revenue Other Revenue ORANGE $64,216,806 $269,121 0% 0% DUVAL $52,354,061 $1,693, % merit 3-5% merit BROWARD $80,283,313 $5,890,700 0% 0% PALM BEACH $61,226,291 $25,162,697 Up to 5% max Up to 5% max with 2-3% COLA, with 2-3% COLA, remainder based remainder based on merit, on merit, PINELLAS $42,984,277 $833,137 0% 3% COLA HILLSBOROUGH $70,430,600 $2,873,753 3% 3% COLA 13 06/08/2015 Board of Director's Meeting 18 of 67

19 ACTION ISSUE: BUDGET IMPACT: $0 FUNDING SOURCE: Disposal of Equipment N/A ITEM III.B. 6/08/15 Regular Board Meeting RECOMMENDED ACTION: Approve disposal of property per Office of Early Learning Fiscal Guidance BACKGROUND The Office Of Early Learning s Fiscal Guidance requires approval, from the governing board, prior to disposing of any tangible personal property purchased with federal and state funds. The coalition has the property on the attached list to be disposed of. The coalition is also required to advertise the availability of such equipment to all other coalitions. Once advertised, the coalition is required to hold the property for 10 days before final disposition. Historically, the coalition has donated its obsolete IT equipment to child care providers and Cops for Computers, a local nonprofit that refurbishes used computers and donates them to children. 06/08/2015 Board of Director's Meeting 19 of 67

20 06/08/2015 Board of Director's Meeting 20 of 67

21 06/08/2015 Board of Director's Meeting 21 of 67

22 06/08/2015 Board of Director's Meeting 22 of 67

23 06/08/2015 Board of Director's Meeting 23 of 67

24 06/08/2015 Board of Director's Meeting 24 of 67

25 06/08/2015 Board of Director's Meeting 25 of 67

26 06/08/2015 Board of Director's Meeting 26 of 67

27 06/08/2015 Board of Director's Meeting 27 of 67

28 06/08/2015 Board of Director's Meeting 28 of 67

29 06/08/2015 Board of Director's Meeting 29 of 67

30 06/08/2015 Board of Director's Meeting 30 of 67

31 06/08/2015 Board of Director's Meeting 31 of 67

32 06/08/2015 Board of Director's Meeting 32 of 67

33 06/08/2015 Board of Director's Meeting 33 of 67

34 ACTION ITEM III. C. 6/8/15 Regular Board Meeting ISSUE: FY Board and Executive/Finance Committee Meeting Schedule FISCAL IMPACT: RECOMMENDED ACTION: N/A Approve the FY Board and Executive/Finance Committee Meeting Schedule. BACKGROUND: The attached document outlines the proposed FY Board and Executive/Finance Committee Meeting Schedule for the Board s review. Please note that Executive/Finance Committee meetings have historically been held on the 1 st Monday of every other month at 4:00 pm and Board of Directors meetings have historically been held on the 2 nd Monday of every other month at 5:30 pm. The proposed calendar for the FY offers the following exceptions: Because of the holidays on Monday, September 7, 2015 (Labor Day) and Monday, October 12, 2015 (Columbus Day), staff recommends the following dates as reflected on the proposed meeting schedule. Executive/Finance Committee Tuesday, September 8, 2015 at 4:00 pm Board of Director s meeting Tuesday, October 13, 2015 at 5:30 pm In addition, staff recommends scheduling a tentative Board meeting in May This extra meeting is scheduled in the event that there are unexpected item needing Board action before the end of the fiscal year. Board of Director s meeting Monday, May 9, 2016 at 5:30 pm (Attachment 1) 06/08/2015 Board of Director's Meeting 34 of 67

35 FY Meeting Schedule EXECUTIVE/FINANCE COMMITTEE MEETING SCHEDULE Monday, July 6, 2015 Tuesday, September 8, 2015 Monday, November 2, 2015 Monday, January 4, 2016 Monday, March 7, 2016 Monday, May 2, 2016 All meetings of the Early Learning Coalition of Hillsborough County Executive/Finance Committee are currently held on the first Monday of every month at 4:00 pm until the conclusion of business at 1002 East Palm Avenue, Tampa, FL unless otherwise publicly noticed and/or noted above. BOARD OF DIRECTORS MEETING SCHEDULE Monday, August 10, 2015 Tuesday, October 13, 2015 Monday, December 14, 2015 Monday, February 8, 2016 Monday, April 11, 2016 Monday, May 9, 2016 (tentative) Monday, June 13, 2016 All meetings of the Early Learning Coalition of Hillsborough County Board of Directors are currently held on the second Monday of every other month at 5:30 pm until the conclusion of business at 1002 East Palm Avenue, Tampa, FL unless otherwise publicly noticed and/or noted above. PLEASE NOTE: This meeting schedule is posted on the ELCHC website located at Changes to any dates, times and locations of these meetings will be posted at all times. Members of the public may confirm by phone by calling (813) /2015-kj 6800 N. Dale Mabry Hwy. Ste. 158, Tampa, FL Phone: (813) Fax (813) /08/2015 Board of Director's Meeting 35 of 67

36 ACTION ISSUE: BUDGET IMPACT: $1,300,000 FUNDING SOURCE: RECOMMENDED ACTION: ITEM III.D. 6/08/15 Board Meeting Increase funding for School Readiness Direct Services School Readiness Authorize staff to execute a contract amendment with the School Board of Hillsborough County in the amount of $1.3 million BACKGROUND: The School Board of Hillsborough County is projecting a deficit of $1.28 million after all amendments and including CCEP funds. OEL is expecting a reobligation of funds prior to the end of July to meet the needs of Coalitions. Staff is recommending allocating these funds into direct services (slots) and increasing the contract with the School Board of Hillsborough County in the amount of $1.3 million to reduce the projected deficit. 06/08/2015 Board of Director's Meeting 36 of 67

37 FINANCE REPORT ITEM IV. 6/08/2015 Regular Board Meeting ISSUE: FINANCE REPORT as of April 30, 2015 School Readiness School Readiness (SR) expenditures for July 2014 through April 2015 were $37,834,474. This is a total of OEL SR ($36,928,817) and CBHC SR Match ($905,657). CCEP for 2015, which impacts CBHC SR Match, has not yet been released. OEL has confirmed the release date is June The direct services (slots) portion is $31,073,343. Due to continued high enrollment, current year child care slots expenditures are approximately 4.81% higher than budgeted. In order to contain costs, and reduce the projected deficit, a freeze on enrollment of BG8 children, rollovers, as well as TCC referrals, remains in place. Considering the expected release of CCEP funds, coalition management has reduced its formal request to OEL for a re-obligation of funds to $300,000. Administrative costs were $963,619, or 3.10% of total OEL SR expenditures which is below the mandated cap of 5%. Quality expenditures were $2,944,505. Total operating costs, which include administrative, program support, and quality expenditures, were $5,855,474, or 15.85% of total OEL SR expenditures. The mandated cap for operating costs is 22%. Voluntary Pre-kindergarten Voluntary Pre-kindergarten expenditures for July 2014 through April 2015 totaled $23,824,459. The direct services (slots) portion is $22,970,051. Due to the normally low enrollment in July, this is approximately 4.72% lower than budgeted. Historically, July is a low enrollment month for VPK which contributes to low YTD expenditures. However, by the end of the fiscal year, the coalition has typically expended more than its VPK allocation. Administrative costs were 3.80% of direct services which is now below the mandated cap of 4%. The Coalition will continue to work to contain costs associated with VPK administrative activities. Quality Counts for Kids Expenditures in the Quality Counts for Kids program for July 2014 through April 2015 totaled $1,792,637 while revenue was $1,785,353, resulting in a YTD deficit of $7,284. The QCFK contract with CBHC is structured to allow up to 10% of program expenditures to be reimbursed as administrative costs. If administrative costs for QCFK exceed the 10% cap, a deficit is the result. Some quality costs incurred in the month of March and April were charged to the administrative portion of the Quality Counts for Kids grant in order to utilize the surplus indicated in the February 2015 financial statements. A surplus is expected by the end of the fiscal year. Community Projects Expenditures for community projects, for FY 14/15, July 2014 through April 2015 totaled $119,754 while revenue was $113,004. The coalition currently has a deficit in this category of $6,750. The Coalition plans to continue to utilize funds from this category in order to maintain a healthy, sustainable fund balance. Activity in the General Fund is predominantly generated by the Tampa Bay Institute for Early Childhood Professionals (IECP) as well as the grant from BOCC. 06/08/2015 Board of Director's Meeting 37 of 67

38 Early Learning Coalition of Hillsborough County Agency Wide Statement of Revenues and Expenditures From 7/1/2014 Through 04/30/15 (In Whole Numbers) Current Year Actual YTD Budget - Revised Total Budget - Revised Percentage of Budget used to Date Budget Projected Percentage to date Revenue OEL School Readiness 36,928,817 35,694,538 42,851, % 83.30% OEL Voluntary Pre-K 23,824,459 25,279,857 28,779, % 87.84% CBHC Quality Counts for Kids 1,785,353 1,833,333 2,233, % 82.10% CBHC School Readiness Match 905,657 1,885,985 1,733, % % Hillsborough County , % 0.00% Other Community Programs 113, , , % 83.33% Total Revenue 63,557,290 64,838,506 76,270, % 85.01% Program Expenditures OEL School Readiness 35,875,324 34,618,437 41,561, % 83.29% CBHC School Readiness Match 905, ,733, % 0.00% OEL Voluntary Pre-K 23,448,141 24,775,427 28,185, % 87.90% CBHC Quality Counts for Kids 869, ,194 1,152, % 83.33% Other Program , % 0.00% Total Program Expenditures 61,098,170 60,354,057 73,132, % 82.53% Coalition Operating Expenditures Personnel 1,679,174 1,701,738 2,202, % 77.27% Occupancy 150, , , % 82.28% Professional Fees 79, , , % 84.13% Travel & Training 37,729 47,215 52, % 89.60% Quality Action Grants 234, , , % 83.33% Insurance 17,113 15,194 15, % % Technology 88, , , % 73.19% Educational Supplies 58,217 47,646 48, % 97.68% Office Supplies 35,173 21,923 26, % 83.33% Advertising and Outreach 15,649 60,643 92, % 65.37% Printing/Binding 27,546 29,980 29, % % Other Operating 48,915 45,874 50, % 90.64% Total Coalition Operating Expenditures 2,473,154 2,600,787 3,296, % 78.90% Total Expenditures 63,571,323 62,954,844 76,428,924 Net Revenue Over Expenditures (14,034) 06/08/2015 Board of Director's Meeting 38 of 67

39 Early Learning Coalition of Hillsborough County School Readiness Statement of Revenues and Expenditures From 7/1/2014 Through 04/30/15 (In Whole Numbers) Current Year Actual YTD Budget - Revised Total Budget - Revised Percentage of Budget used to Date Budget Projected Percentage to date Revenue OEL School Readiness 36,928,817 35,694,538 42,851, % 83.30% CBHC School Readiness Match 905,657 1,885,985 1,733, % % Total Revenue 37,834,474 37,580,522 44,584, % 84.38% Program Expenditures School Board of Hillsborough County Operations 4,034,305 4,400,244 5,280, % 83.33% Direct Services (child care slots) 31,073,343 29,377,689 35,253, % 83.33% Subtotal School Board of Hills County 35,107,648 33,777,933 40,533, % 83.33% BOCC Child Care Licensing 726, , , % 83.33% Early Childhood Council 40,694 24,750 49, % 50.00% CBHC School Readiness Match 905,657 1,885,985 1,733, % % Total Program Expenditures 36,780,981 36,504,422 43,295, % 84.32% Coalition Operating Expenditures Personnel 865, ,686 1,037, % 83.33% Occupancy 33,017 36,261 43, % 83.33% Professional Fees 25,445 34,264 41, % 83.33% Travel & Training 7,021 23,013 27, % 83.33% Insurance 8,374 8,100 8, % % Technology 26,850 37,935 45, % 83.33% Educational Supplies 45,509 12,500 15, % 83.33% Office Supplies 10,728 7,003 8, % 83.33% Advertising and Outreach 5,422 32,917 39, % 83.33% Printing/Binding 6, % 83.33% Other Operating 18,829 18,673 22, % 83.33% Total Coalition Operating Expenditures 1,053,493 1,076,101 1,289, % 83.44% Total Expenditures 37,834,474 37,580,522 44,584, % 84.29% Net Revenue Over Expenditures 0 06/08/2015 Board of Director's Meeting 39 of 67

40 INFORMATION PERFORMANCE REPORT - APRIL 2015 SR SERVICE INFORMATION & SLOT EXPENDITURES 11,800 11,600 11,400 11,200 11,000 10,800 10,600 10,400 10,200 Children Served - School Readiness JUL AUG SEP OCT NOV DEC JAN FEB MAR APR FY 2015 School Readiness Slot Expenditures 4,000,000 3,000,000 2,000,000 1,000,000 0 FY 2015 School Readiness Year-to-Date Slot Expenditures 88.14% Expended SR OPERATING EXPENDITURES YTD Actual YTD Budget Total Budget School Readiness Year-to-Date Operating Expenditures Operating Cap - 22% Year-to-Date Operating Expenditures % YTD Actual YTD Budget 31,073,343 29,377,689 5,855,474 35,253,227 6,316,848 Total Budget 7,598,398 WAITING LIST WAITING LIST July Aug Sept Oct Nov Dec Jan Feb Mar Apr /08/2015 Board of Director's Meeting 40 of 67

41 Early Learning Coalition of Hillsborough County Voluntary Prekindergarten (VPK) Statement of Revenues and Expenditures From 7/1/2014 Through 04/30/15 (In Whole Numbers) Current Year Actual YTD Budget - Original Total Budget - Original Percentage of Budget used to Date Budget Projected Percentage to date Revenue OEL Voluntary Pre-K 23,824,459 25,279,857 28,779, % 87.84% Total Revenue 23,824,459 25,279,857 28,779, % 87.84% Program Expenditures School Board of Hillsborough County Operations 468, , , % 83.33% Direct Services 22,970,051 24,271,567 27,571, % 88.03% Subtotal School Board of Hills County 23,438,743 24,764,427 28,163, % 87.93% Early Childhood Council 9,398 11,000 22, % 50.00% Total Program Expenditures 23,448,141 24,775,427 28,185, % 87.90% Coalition Operating Expenditures Personnel 263, , , % 83.33% Occupancy 22,234 21,288 25, % 83.33% Professional Fees 31,829 32,963 39, % 83.33% Travel & Training 8,038 7,854 9, % 83.33% Insurance 5,055 4,800 4, % % Technology 11,011 39,283 47, % 83.33% Educational Supplies % 83.33% Office Supplies 6,607 4,717 5, % 83.33% Advertising and Outreach 3,559 8,746 10, % 83.33% Printing/Binding 14,984 24,250 23, % % Other Operating 9,219 12,923 11, % % Total Coalition Operating Expenditures 376, , , % 84.93% Total Expenditures 23,824,459 25,279,857 28,779, % 87.84% Net Revenue Over Expenditures (0) 06/08/2015 Board of Director's Meeting 41 of 67

42 INFORMATION PERFORMANCE REPORT - APRIL 2015 VPKSERVICE INFORMATION & SLOT EXPENDITURES 12,000 10,000 8,000 6,000 4,000 2,000 0 Children Served - VPK JUL AUG SEP OCT NOV DEC JAN FEB MAR APR FY 2015 Voluntary Prekindergarten Slot Expenditures 3,000,000 2,500,000 2,000,000 1,500,000 1,000, ,000 0 JUL AUG SEP OCT NOV DEC JAN FEB MAR APR FY 2015 VPK ADMINISTRATIVE EXPENDENTURES VPK Year-to-Date Slot Expenditures 83.31% Expended YTD Actual YTD Budget Total Budget VPK Year-to-Date Administrative Expenditures Cap -4% YTD 3.80% YTD Actual YTD Budget Total Budget 22,970,051 24,271,567 27,571, ,408 1,008,289 1,207,347 06/08/2015 Board of Director's Meeting 42 of 67

43 Early Learning Coalition of Hillsborough County CBHC Quality Counts for Kids Statement of Revenues and Expenditures From 7/1/2014 Through 04/30/15 (In Whole Numbers) Current Year Actual YTD Budget - Revised Total Budget - Revised Percentage of Budget used to Date Budget Projected Percentage to date Revenue CBHC Quality Counts for Kids 1,785,353 1,833,333 2,233, % 82.10% Total Revenue 1,785,353 1,833,333 2,233, % 82.10% Program Expenditures Champions for Children 136, , , % 83.33% Early Childhood Council 152, , , % 83.33% Hillsborough Community College 333, , , % 83.33% University of South Florida 246, , , % 83.33% Total Program Expenditures 869, ,194 1,152, % 88.36% Coalition Operating Expenditures Personnel 498, , , % 83.33% Occupancy 88,910 86, , % 83.33% Professional Fees 8,712 8,009 8, % 98.02% Travel & Training 16,786 12,216 12, % 95.00% Quality Action Grants 234, , , % 83.33% Insurance 3,061 2,044 2, % % Technology 49,621 42,573 51, % 83.33% Educational Supplies 2,735 34,604 33, % % Office Supplies 10,331 7,521 9, % 83.33% Advertising and Outreach 1,016 18,206 21, % 83.33% Printing/Binding 4,976 4,688 5, % 83.33% Other Operating 4,447 6,997 8, % 83.33% Total Coalition Operating Expenditures 923, ,275 1,082, % 84.26% Total Expenditures 1,792,637 1,872,469 2,234, % 83.78% Net Revenue Over Expenditures (7,284) 06/08/2015 Board of Director's Meeting 43 of 67

44 Early Learning Coalition of Hillsborough County General Statement of Revenues and Expenditures From 7/1/2014 Through 04/30/15 (In Whole Numbers) Current Year Actual YTD Budget - Original Total Budget - Original Percentage of Budget used to Date Budget Projected Percentage to date Revenue Hillsborough County BOCC , % 0.00% Other Community Programs 113, , , % 83.33% Total Revenue 113, , , % 21.49% Program Expenditures School Readiness , % 0.00% Total Program Expenditures , % 0.00% Coalition Operating Expenditures Personnel 51,258 39,813 47, % 83.33% Occupancy 6, , % 0.03% Professional Fees 13,681 52,238 62, % 83.33% Travel & Training 5,885 4,133 2, % % Insurance % % Technology 1, % 83.33% Educational Supplies 9, % 0.00% Office Supplies 7,507 2,682 3, % 83.33% Advertising and Outreach 5, % 83.33% Printing/Binding 1, % 83.33% Other Operating 16,419 7,282 8, % 83.33% Total Coalition Operating Expenditures 119, , , % 83.33% Total Expenditures 119, , , % 17.15% Net Revenue Over Expenditures (6,750) 06/08/2015 Board of Director's Meeting 44 of 67

45 INFORMATION ITEM VII. A. 06/06/15 Regular Board Meeting ISSUE: Communications & Outreach Update Ready Rosie Communications staff has been working to implement the grassroots plan presented at 4/13 Board meeting. Thus far, staff has developed the major pieces of collateral associated with the initiative. At this writing, they are about to head to print once the bid processes are complete. The Valpak advertisement for ReadyRosie has been designed and has gone to Valpak for production. The Valpak distribution will run in June, July, August and September in a total of ten zones agreed upon by both MyOn Reader and ELCHC staff. The ReadyRosie page on the ELC website is live and allows for current enrollment. Additionally, a press release has been drafted and distributed. Staff has continued a soft rollout of the initiative by conducting presentations and having discussions with local partners regarding the ReadyRosie initiative. Staff has been and is scheduled to speak at several meetings to present the initiative to community partners. A highlight of current activities includes a booking for staff to appear on a segment of WFTS TV s (ABC) Positively Tampa Bay. The interview is scheduled for the morning of July 8, Child Care Resource and Referral Statewide Meeting Wednesday, May 20, 2015 Communications staff attended a daylong meeting in Tallahassee with representatives from Coalition CCR&R staff from around the state. The overall purpose of the meeting was to discuss planned changes for CCR&R and to garner input on various guides and tools currently being revised. Discussions also included: Update on EFS Modernization, School Readiness Program and Policy Issues, Outcomes and Changes from November CCR&R Leadership Meeting, Updates on CCR&R Statutes and Rules, Parent & Community Engagement strategies and efforts, the rebranding of CCR&R, new online resources for VPK teachers and families, update of CCR&R (OEL Office) complaint process, and developing and sharing community resources. Toddler Take Over with the Glazer Children s Museum Staff has begun working with Kerry Falwell, Director of Education & Community Partnerships at the Glazer Children s Museum in development of Toddler Takeover parent engagement event currently scheduled for August 17 through August 28, The event provides immersive programming designed for children ages 5 and younger. The goal is to produce 60 +/- programs delivered by Coalition staff, Quality Counts for Kids and community partners and Glazer museum staff. It is estimated that the program will serve 3,500-4,000 visitors, gifting a bilingual guide to every parent for continued learning at home. This occurrence and length of this event is dependent upon approval of the ELCHC Budget. Summer Issue of the Provider s Focus Magazine Production of the ELC s quarterly magazine for the provider community concluded with distribution of the magazine to approximately 1400 early childhood programs. The publication is also mailed directly to members of the IECP as a membership benefit. 06/08/2015 Board of Director's Meeting 45 of 67

46 July-December Edition of the Hillsborough Quality Child Care Program Listing The ELC Data Administrator and communication staff is currently working to produce the second issue of the Hillsborough Quality Child Care Program Listing. The purpose of the listing is to offer parents an easy to use tool that delivers a quick and easy way to identify high quality programs as well as programs that have received a Class One Violation within the past 12 months. As with the first printed edition, there will be limited distribution. The publication is also available on the Coalition s website for download in PDF format. July-December Issue of The Bulletin Training Catalog Twice a year the IECP publishes a listing of all trainings and some special events available at the IECP. The publication is printed and distributed to 1400 early childhood programs and is mailed directly to IECP membership as a member benefit. The publication is also available online. Provider Elections for Private Child Care Representative Staff is reviewing and updating its election process timeline and concurrently setting up and testing the electronic voting site. The election process will begin the end of July 2015 and conclude in early October /08/2015 Board of Director's Meeting 46 of 67

47 UPDATE ELCHC Dashboard ITEM VII.B. 6/08/15 Regular Board Meeting County-Wide Demographics as of May 28, 2015 Number of Programs by Type of Facility Total Number : 1,189 Family Child Care Home License Exempt Centers Centers School-Age Only 65,083 Capacity by Program Type Total Capacity: 115,793 4,969 1,144 44,597 Family Child Care Home License Exempt Centers Centers School-Age Only 6,734 SR Children on Wait List by Care Level Infant Toddler 2 Yr. Olds 3 Yr. Olds 4 Yr. Olds 5 Yr. Olds School Age Active SR Enrollments Unduplicated Count: 9, ,952 1, Family Child Care Home License Exempt Centers Centers Public Schools Active VPK Enrollments Unduplicated Count 7,762 Children ,894 Family Child Care Home License Exempt Centers Centers Public Schools 0 Online VPK Certificates of Eligibilty (COE) 7,164 COE's Issued from 3/1/15-5/28/ Summer-2015 COE's Issued School Year COE's Issued SD Staff ELCHC Staff Staff resources: N. Metsker References: EFS database, Atlas VPK Online Database, and SPE. 06/08/2015 Board of Director's Meeting 47 of 67

48 INFORMATION ITEM VII.C. 6/08/15 Regular Board Meeting ISSUE: OEL On-site Financial Monitoring results for 2015 BACKGROUND: Each year, as part of the grant award requirement, the Office of Early Learning (OEL) performs financial monitoring of all Early Learning Coalitions. For 2015, the Coalition s financial monitoring was performed by audit firm Harvey, Covington, and Thomas (HCT) of South Florida. The 2015 on-site monitoring was performed from March 17-20, 2015 and covered the period of January 1, 2014 through December 31, For this financial monitoring, there were three findings. Finding #1 Lack of supporting documentation maintained during the employee termination process. o During detailed testing, we noted incomplete evidence of the Coalition s internal control processes. The Coalition does not have a formal document detailing the necessary steps that need to be completed in order to ensure that the employee termination process is completed. Note: Although the Coalition s documentation elements were incomplete as discussed here, no instances of impaired operations were identified. o Coalition response: The Coalition has acknowledged the finding and has taken the following action: Coalition staff are developing a comprehensive checklist which will identify such items as: systems employee has access to, property issued to the employee and benefits/services which will need to be terminated. All active employee files will be reviewed and the checklist completed for each with corresponding employee confirmation signature. The checklist will be completed for all new employees. Upon separation from the coalition, the checklist will be reviewed to ensure access/services/benefits are terminated immediately and coalition property returned prior to issuance of final paycheck. Finding #2 - Travel Untimely submission of employee expense reports o During detailed testing, we noted an employee submitted a travel reimbursement request in December 2014 for meals during July 2014, totaling $ ($66.24 allocated to 97BBA/ $23.76 allocated to VPADM). State travel statutes and instructions from the FDOE Travel Manual require reimbursement requests be prepared and submitted monthly. Invoice #: DM employee expense report; Check #: 20987; Date: 12/05/2014; Payee: Coalition employee; Amount: $ (total amount of reimbursement $563.51); Purpose: Meals; OCA: 97BBA. 06/08/2015 Board of Director's Meeting 48 of 67

49 o Coalition response: Effective July 1, 2015, the coalition will modify its travel reimbursement procedures to require all employees submit their requests for travel reimbursement within 30 days after the end of the month in which the cost was incurred. Finding #3 - Contracting - Missing required federal and state contract provisions. o During our detailed testing, we sampled five contracts and identified four instances where required federal and state contract provisions were missing as detailed here. Contractor: Pollyzoom, LLC; Amount: $2,000.00; Date: 07/31/2014; Description: Illustrations for FY14-15 Kindergarten Readiness Calendar; OCA/Year: VPADM/ ; Contractor: Complete Technology Solutions; Amount: $3,500.00; Date: 02/28/2014; Description: ATLAS Set-up and Training for VPK Parent Registration Portal; OCA/Year: VPENR/ ; Contractor: Early Learning Coalition of Manatee County, Inc.; Amount: $2,223.75; Date: 04/30/2014; Description: Shared Services - March Monitoring; OCA/Year: 97BBA/ ; Contractor: Catalyst Consulting Services; Amount: $1,448.52; Date: 10/16/2014; Description: Oct Consulting Fee; OCA/Year: VPADM/ ; Issue(s): For all the listed contracts the following required federal/state contract provisions are missing. Equal Employment Opportunity clause Debarment and Suspension clause are missing. Specific language that makes all record available for inspection. Specific remedies for noncompliance/nonperformance of required services. o Coalition response: Of the four contracts listed, only the contract with Complete Technology Solutions is still active. This contract will be amended to insert the appropriate provisions. Also, coalition staff are working with the board attorney to develop standardized contract templates which will be used with all new contracts to ensure all have the required provisions. 06/08/2015 Board of Director's Meeting 49 of 67

50 Independent Accountants Report on Financial Compliance Advisory Services Early Learning Coalition of Hillsborough County, Inc. (ELC 19) Financial Monitoring Report Period Reviewed: January 1, December 31, 2014 The Florida Office of Early Learning is an equal opportunity employer/program. The Florida Office of Early Learning will provide auxiliary aids and services upon request to individuals with disabilities. All voice telephone numbers on this document may be reached by persons using TTY/TDD equipment via the Florida Relay Service at /08/2015 Board of Director's Meeting 50 of 67

51 Independent Accountants Report on Financial Compliance Advisory Services Early Learning Coalition of Hillsborough County, Inc. (ELC 19) Financial Monitoring Report Period Reviewed: January 1, December 31, 2014 Contents Transmittal Letter...1 I. Executive Summary Findings Observations... 5 II. Schedule of Findings Preventive / corrective action plan (PCAP) implementation Financial management systems Internal control environment Cash management OEL statewide information system reporting and reconciliation - N/A Prepaid program items Cost allocation and disbursement testing Travel Purchasing Contracting Subrecipient monitoring III. Schedule of Observations Observations from onsite visit Items for OEL follow-up /08/2015 Board of Director's Meeting 51 of 67

52 March 20, 2015 State of Florida Florida Office of Early Learning Tallahassee, Florida We have performed specific financial compliance consulting services as described in the Florida Office of Early Learning s Onsite Financial Monitoring Tool for the Early Learning Coalition of Hillsborough County, Inc. (ELC 19 or the Coalition). These services were contracted by the Office of Early Learning (OEL) to comply with its oversight and monitoring responsibilities as outlined in applicable federal regulations and state statutes. 45 Code of Federal Regulations (CFR) Part 74.51(a); Chapter (2)(p), Florida Statutes; and Subpart D, Paragraph.400(d) of Office of Management and Budget Circular A-133, Audits of States, Local Governments and Non-Profit Organizations. These advisory services were conducted in accordance with the attestation standards established by the American Institute of Certified Public Accountants. OEL is solely responsible for the sufficiency of the procedures performed. Consequently, we make no representation regarding the sufficiency of the procedures performed, either for the purpose for which this report has been requested or for any other purpose. On March 17, 2015 through March 20, 2015, we visited Early Learning Coalition of Hillsborough County, Inc. (ELC 19) and performed financial compliance consulting services as summarized in OEL s Onsite Financial Monitoring Tool for the period January 1, 2014 through December 31, The procedures performed and our related findings begin on page 6 of this report. We were not engaged to and did not conduct an examination, the objective of which would be the expression of an opinion on the Coalition s compliance with the previously described financial management standards as outlined in applicable Office of Management and Budget Circulars, Code of Federal Regulations, or other state and federal requirements. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to OEL. 06/08/2015 Board of Director's Meeting 52 of 67