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FINANCE COMMITTEE MEETING May 19, 2016
(4:00 P.M. until business is concluded) 2536 Countryside Blvd, Suite 500
Clearwater, FL 33763
PROPOSED AGENDA
I. CALL TO ORDER A. Approval of May 19, 2016 Agenda Page 1 B. Approval of March 17, 2016 Minutes Page 2
II. DISCUSSION A. Finance Report Page 7
III. ACTION ITEMS
A. CCEP Application FY 2016-2017 Page 28 B. Anti-Fraud Plan Page 33 C. Proposed Budget FY 2016-2017 Page 41
IV. PUBLIC COMMENT
In accordance with the Florida Government in the Sunshine, all meetings of the Early Learning Coalition of Pinellas County, Inc. and its committees are open to the public. Those in attendance who wish to address the Coalition must submit a public comment card to the recorder prior to addressing the Coalition.
V. ADJOURNMENT
Next meeting scheduled for: July 21, 2016 at 4:00 p.m. at the Coalition Office, Countryside Towers, 2536 Countryside Blvd. Suite 500, Clearwater, FL 33763.
*This meeting will be recorded for the purpose of composing the meeting minutes. A copy of the recording can be made available, please contact Eva Mathews at 727.400.4446
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FINANCE COMMITTEE MEETING
Finance Committee March 17, 2016
Unapproved Minutes 4:00 P.M. until business is concluded
5735 Rio Vista Drive Clearwater, FL 33760
Attendance: Committee Members: Treasurer- Jim Madden, Harry Fogle, Jack Geller, Craig Phillip Conference Call: Cindy Seletos Coalition Staff: Lindsay Carson, Merita Kafexhiu Guests: Elliott Stern Official Recorder: Rachel Meadors
I. CALL TO ORDER Treasurer Jim Madden called the meeting to order at 4:00 p.m. A. Treasurer Madden called for the approval of the March 17, 2016 agenda.
A motion was made by Jack Geller and seconded by Craig Phillips to:
Approve the March 17, 2016 agenda.
The motion passed unanimously.
B. Treasurer Madden called for the approval of the November 17, 2015 minutes.
A motion was made by Jack Geller and seconded by Cindy Seletos to:
Approve the January 21, 2016 minutes.
The motion passed unanimously.
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II. DISCUSSION A. Finance Report
Merita Kafexhiu presented the Financial Report.
B. Market Rate Analysis
Merita Kafexhiu presented the Market Rate Analysis Merita Kafexhiu clarified that some of the information presented is supported by reports provided from the Office of Early Learning (OEL). Comparatively, the Coalition pays Non Gold Seal Private Centers, per infant, per month, 63.18% of the actual market value. Per Toddler per month, for the same centers the Coalition pays 73.98% of the market rate and for Preschoolers the Coalition pays 65.83% per preschooler, per month of the market rate. Merita Kafexhiu brought attention to the Family Child Care Homes, Gold Seal Private Centers, and the Family Child Care Homes, that are also diagramed for the Committee. Merita Kafexhiu highlighted from the 2015 Market Rate Report from OEL, the full market rate for an infant, per year, in a home center is $1,029,426. They survey providers every two (2) years and use the 75% of the private rate to create Market Rates for the coalitions across the State. Merita Kafexhiu brought to the Committee’s attention the difference between the Market Rate and Reimbursement Rate is $328,061 per infant, per year. Patsy Buker asked why some Coalitions are paying Market Rate. Lindsay Carson replied the Board sets a Reimbursement Rate. And some Coalitions do not have a waiting list, so the Boards are able to continue raising their Reimbursement Rate; in order to use all of their funding. Other Coalitions have made a conscious decision to pay at a higher rate in order to support higher quality care. In order for the Coalition to implement an increased Reimbursement Rate it must be approved by the Office of Early Learning. And in cases where a Coalition has an extensive Wait List the increase is denied. Elliott Stern asked with the emphasis on better quality staff for child care providers, meaning accreditation, is that going to be a press to what the Coalition pays. Lindsay Carson replied if a provider becomes accredited the Coalition already gives the provider a rate increase up to 20%. Referring to the information the Coalition provided, a Non Gold Seal Private Center has an average Reimbursement Rate for an infant of $173.55 comparatively to a Gold Seal Private Center have an average Reimbursement Rate for infant of $206.18. Craig Phillips asked if we have difficulty working with quality providers, and can providers be profitable.
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Lindsay Carson replied providers have a difficult time being profitable, although many are; it is a struggle. The key piece to quality in early childhood education is the instructor themselves. It is difficult to attract highly qualified individuals with the incentive of working minimum wage. It is difficult to provide an attractive wage to a qualified Child Care Provider, and even more of a challenge to keep the qualified staff. Elliott Stern asked if the Coalition paid the full Market Rate would that mean the Coalition would serve less children. Lindsay Carson replied absolutely; which is why a recommendation for a rate increase has not been recommended recently. Craig Phillips asked what measures can the Board take. Lindsay Carson replied there are two (2) things to consider’ the first being advocacy; helping to get this information before legislation and business community leaders. The other thing is the Wages Program, which is administered through the Children’s Forum and provides for teachers that meet different credentials who remain with the same preschool for a year, they receive a bonus. It provides an incentive for increasing their level of credentials, but also keeps them at the same site.
III. ACTION ITEMS A. Pinellas County School Board- Florida First Start Contract SR16-01 16.03.01F
Merita Kafexhiu presented the Pinellas County School Board- Florida First Start Contract SR16-01 action item. The Coalition has a contract with the Pinellas County School Board for the Florida First Start Program. Florida First Start program is a home visitation program designed to give young children school readiness skills and to give parents strategies to be their child’s first and lifelong teacher. Certain members of the Board of Directors of the Coalition are mandated by the “School Readiness Act”. The mandated members consist of executive directors of child care providing agencies or government agencies. As a result, in order to achieve its objectives, the Coalition enters into related-party transactions with the organizations in which the Coalition’s Board Members are actively involved. The related-party members include Assistant Superintendent for Elementary & Special Education of Pinellas County. Section 1002.84(20), Florida Statutes (F.S.) provides instructions each entity must comply with before contracting with governing board members, employees, or relatives of either group. “Such contracts may not be executed without the prior approval of the office.” The Florida First Start contract is considered related party contract and is required to be presented to the coalition’s entire governing board for a vote. In addition, the Coalitions are prohibited from entering into contracts equal to or greater than $25,000 without prior approval from the Office of Early Learning (OEL) when the contract is with employees, governing board members or relatives of either group. In addition, the minutes must discuss the vote on this contract too and the conflicts of
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interest must be disclosed. The member must be abstaining from the vote. Also, the details of how each member voted must be provided to the OEL.
A motion was made by Craig Phillips and seconded by Jack Geller to:
Approve the contract with PCSB for the Florida First Start Program for $230,220. The contract term is July 1, 2016 - June 30, 2017.
The motion passed unanimously.
B. Approve Budget Amendment #3 16.03.02F
Merita Kafexhiu presented the Budget Amendment #3.
Total budgeted revenue has increased from $47,915,946.00 to $48,018,596.00 equaling an overall increase of $102,650.00 as follows: The OEL/SR Program: The Coalition Notice of Grant Award has been revised to incorporate additional funding as result of the restitution obligation in the amount of $13,850. The University of Florida /Pay for Performance grant in the amount of $88,800. The grant funds are used to cover expenditures (based on a set dollar amount paid) related to the CLASS pre-observations and CLASS post-observations conducted by the Coalition staff or contracted vendor. In addition the Coalition is required to use thei r Web-based Early Learning System that serves as the early learning classroom support system where CLASS observers upload CLASS assessment data.
A motion was made by Jack Geller and seconded by Cindy Seletos to:
Approve Budget Amendment #3 as presented by the Coalition staff
The motion passed unanimously.
C. Sliding Fee Scale 16.03.03F
Merita Kafexhiu presented the Sliding Fee Scale Important issue families often face when they transition from being a recipient of the School Readiness funds to economic self-sufficiency is the adjustment of having to pay the full cost of child care. The Coalition strives to support families in moving toward economic self-sufficiency and supports the efforts to help families gradually increase their proportional share of their children child care costs in order to ensure a smooth transition for services for these families. The Child Care Development Block Grant of 2014 (658E (c) (5)), requires that the sliding fee scale that provides for cost sharing is not a barrier to families receiving assistance. The Department of Health and Human Services, Administration for Children and Families, 45CFR, Part 98 and 99, issued on July 24, 1998 suggests a benchmark of ten percent of eligible family’s income for copayment. This benchmark continues to be consistent with the new law.
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The 2016 Federal Poverty Guidelines have been released. The Coalition will be implementing the new sliding fee scale based on the 2016 Federal Poverty Guidelines. Implementing a graduated sliding fee scale helps better prepare families as they move toward economic self-sufficiency.
A motion was made by Craig Phillips and seconded by Harry Fogle to:
To approve the updated 2016 Sliding Fee Schedule for implementation June 1, 2016.
The motion passed unanimously.
IV. PUBLIC COMMENT No public comments were made.
V. ADJOURNMENT: The meeting adjourned at 4:17 p.m.
____________________________ _______________ Jim Madden, Committee Chair Date
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Finance Committee Meeting May 19, 2016 Monthly Board Financial Report ______________________________________________________________________________
FINANCIAL HIGHLIGHTS April 30, 2016
Prepared by Merita Kafexhiu, CFO
______________________________________________________________________________ Enclosed you will find the April 2016 reports. Please note the following: All Programs: It was expected at the end of the month of April 2016, the fiscal year budget would be 83.33 % spent. The actual spending rate was 81.43%.
Spending by Budget Category
Total Budget ($)
YTD Expenditures ($)
YTD Expenditures %
Administration
$1,539,651
$1,228,136
3.14%
Non Direct
$2,695,901
$2,091,239
5.35%
Quality
$2,765,536
$1,451,664
3.71%
Direct Services
$40,928,707
$34,330,654
87.80%
Total:
$47,929,795
$39,101,693
100%
School Readiness Program: 1. It was expected at the end of the month of April 2016, the fiscal year budget for SR services would be 83.33% spent. The actual spending rate was 81.74%. The year to date budget was underspent by $554,718. 2. The School Readiness budget by category spending rates is in line with state and federal requirements. Actual spending rates are as follows:
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Spending by SR Budget Category
Budget ($)
Expenditures ($)
Year To Date %
Minimum/Maximum Requirements
Administration
$1,390,179
$1,023,445
4.23%
5% Maximum
Non Direct
$2,165,718
$1,708,506
7.06%
14% Maximum
Quality
$2,882,722
$1,339,402
5.53%
4% Minimum
Direct Services
$23,284,369
$20,143,128
83.19%
78% Minimum
Total:
$29,723,038
$24,214,481
100%
3. The School Readiness grant agreement with the Coalition requires a match of 6% from local sources for working poor eligible participants in the School Readiness Program child care slots unless granted a waiver. The Coalition received $65,535.13 from JWB this month, bringing our year-to-date total to $588,786.22. 4. The School Readiness grant agreement with the Coalition requires a match of 50% from local sources for the Child Care Executive Partnership program in the School Readiness Program. The Coalition received $67,876.33 from JWB this month, bringing our year-to-date total to $829,427.13. 5. The School Readiness Utilization Report ending April 2016 indicates the following: As of April 30, 2016, the Coalition is forecasting a SR budget surplus of $428K by year end. The projections are based on the number of children reported for payment during the current month. The Coalition paid for 6,415 children with an average cost per child per month of $321.17. To manage the SR budget surplus and ensure effective utilization, strategies are being implemented. All children ages 0-5 years prior to kindergarten that entered the waitlist before January 1, 2016 have been invited into care. We are monitoring enrollment closely and will continue to enroll as funding allows.
The mandatory priority eligibility groups 1(TANF recipient’s ages birth to 13 years) and 2(At-Risk children under the age of 9 years)) are not impacted by the wait list. However, we have noticed a decrease in these numbers for the past month.
During a fiscal year, fluctuations in the number of children enrolled in the School Readiness program may result in the amount of School Readiness funds needed to support the program to also fluctuate.
Following is a list of other common variables that may have impacted the cost of providing direct services for this past fiscal year.
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i. Attendance of children is not mandatory; therefore, the number of days attended by each child varies. ii. Parents are required to recertify their child’s eligibility on an on-going basis. During the recertification process parents are assigned a parent fee. The changes in parent fees impact the average daily rate. iii. The Coalition pays different rates per child depending on the age of each child and the rates charged by each provider. The birthdays of each child during the fiscal year impacts the average daily rate. iv. School age children are generally authorized to attend full time care when the public school is closed for holidays, planned days off, or half days. As a result, the attendance of school age children on full time days impacts the average daily rate. v. The projections are based on the children reported for payment during the current month. If a provider failed to report an eligible child for payment they are authorized to do so in the following month. The failure to report a child for payment impacts the average daily rate. vi. The Coalition is required to serve certain populations of children, such as children under the State’s protection, upon receipt of a referral. The cost of services provided to these children impacts the average daily rate. vii. Parents terminate their child’s School Readiness services for a variety of reasons. The termination of a child’s services impacts the average daily rate.
Voluntary Pre-Kindergarten Program It was expected at the end of the month of February 2016, the fiscal year budget for VPK services would be 83.33% spent. The actual spending rate was 87.3 %. The allowable VPK administrative, enrollment, and monitoring expenses are limited to 4.00% of the total slot expenditures. The Coalition paid for 5,811 children with an average cost per child per month of $236.85. Currently, the spending rate for Voluntary Pre-Kindergarten is 4.39 %.
Spending by VPK Budget Category
Budget ($)
Expenditures ($)
Year To Date %
Minimum/Maximum Requirements
Administration
$578,707
$552,525
4.39%
4% Maximum (% of Direct Services not Total)
Direct Services
$14,467,663
$12,583,099
95.61%
Total:
$15,046,369
$13,135,624
100%
Interim Financial Statements
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Attached are preliminary financial statements for the period ending on April 29, 2016. As indicated on the financial statements, the Coalition’s financial position is sound. The Coalition’s cash and grant receivable exceed its accounts payable due to providers and advances due back to grantors by $198,778.91. Restitution Reports During the 2013 session, the Florida Legislature passed important early learning legislation such as Rule 6M-9.400 related to the Coalition Antifraud Plan. The intent of the rule is that suspension would be for cases where a recipient is temporarily suspended from the program, meaning they would not have to go to the back of the waiting list when their suspension is finished. Termination would mean that the recipient would have to go to the back of the waiting list when their termination is expired. This rule only addresses parents or legal guardians of children enrolled in the School Readiness or Voluntary Prekindergarten Education programs. Provider fraud is a violation of the terms of the contract and will therefore be addressed in the statewide contracts rules that the Coalition has in place with the providers. The OEL and the Coalition needs to be able to determine how many providers and recipients are being terminated for suspicion of fraud. The reports attached indicate the number of recipients and providers that have been referred to the DFS and terminated for fraud. In addition, the repots include the amount of the ordered restitution, amount collected as of April 2016, and the remaining balance by recipient and provider. Florida Office of Early Learning -Fiscal Monitoring– Quarter ending 3/31/2016
As previously reported, the Florida Office of Early Learning performs quarterly desk reviews of the Coalition’s invoices/expenditures. As indicated on the attached report, there were no question costs or comments regarding this review. Report attached.
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Early Learning Coalition of Pinellas County,Inc.
School Readiness Grant
Utilization Summary
FY 2015-2016
Billed Through 04/30/2016
OCA Line Items
Budget
FY 2015-16
% of Budget
Utilized
YTD
Expenditures Jul-15 Aug-15 Sep-15 Oct-15 Nov-15 Dec-15 Jan-16 Feb-16 Mar-16 Apr-16
97BBA Administration 1,327,191 74.15% 984,159 70,274 86,225 94,151 145,357 97,213 83,868 97,261 114,625 86,851 108,334
97FIR Fraud - administration 62,988 62.37% 39,286 2,486 4,142 4,297 6,020 4,193 4,124 4,325 4,323 4,196 1,180
97BBD Nondirect/Support 949,329 75.53% 716,997 60,758 76,018 67,795 86,267 67,242 64,926 73,253 67,226 59,712 93,800
97QOO Quality 461,320 62.15% 286,731 27,321 21,576 23,472 45,623 32,932 22,032 22,442 24,263 38,801 28,270
97QCS Child Screening 254,613 100.11% 254,902 13,433 23,266 24,680 34,202 24,724 24,377 25,386 25,374 24,852 34,608
97QTA TA to Providers 270,423 71.67% 193,801 12,365 21,145 16,791 24,438 20,031 20,624 21,889 15,239 21,227 20,052
97QPD Professional dev. 300,826 79.00% 237,656 12,600 20,346 21,788 27,860 21,676 20,432 31,111 23,811 20,530 37,501
97Q14 CCR&R 171,779 62.71% 107,729 4,516 6,925 7,954 16,040 11,016 11,096 11,450 11,450 11,170 16,112
97QIN Inclusion 53,964 74.69% 40,304 2,436 3,796 3,933 5,472 3,650 3,662 3,831 3,831 4,039 5,654
97BDE Elegibilty support 1,216,389 81.51% 991,509 75,719 106,740 105,860 131,524 92,910 89,578 96,804 87,515 91,669 113,189
97INT Infant &Toddlers 336,882 64.79% 218,281 2,066 9,770 4,461 40,107 4,451 45,066 30,355 28,273 25,815 27,917
97PPO CCEP slots 1,040,000 79.76% 829,516 91,380 95,294 86,839 87,014 83,558 87,444 76,564 73,287 80,262 67,874
97ROO At-Risk slots 4,539,420 88.32% 4,009,406 454,044 381,234 400,091 410,836 398,515 422,797 375,865 387,126 414,846 364,053
97GOO Transitional slots 2,849,106 80.12% 2,282,585 239,053 215,053 222,085 227,634 222,910 249,611 226,430 225,655 239,083 215,069
97GSD Gold Seal slots 1,032,965 87.72% 906,156 99,119 79,934 73,107 75,432 80,328 92,156 88,379 98,478 114,839 104,385
97POO Working Poor slots 10,973,134 84.04% 9,221,700 1,005,990 786,000 751,554 785,499 817,548 971,721 923,193 995,482 1,157,975 1,026,736
97GNW TANF slots 3,882,709 74.53% 2,893,766 370,350 308,864 268,709 276,851 278,760 291,134 254,713 256,423 305,790 282,172
Total costs 29,723,038 81.47% 24,214,481 2,543,911 2,246,328 2,177,569 2,426,175 2,261,656 2,504,647 2,363,251 2,442,381 2,701,657 2,546,906
YTD 24,769,198.33 83.33% 554,717.81
Non-Slot 5,405,704 13.7% 4,071,353 283,974 379,950 375,183 562,910 380,036 389,784 418,108 405,930 388,862 486,616
Slots 24,317,334 67.8% 20,143,128 2,259,936 1,866,379 1,802,386 1,863,266 1,881,619 2,114,864 1,945,143 2,036,451 2,312,795 2,060,289
Targeted Slot Spending 24,317,334$ 2,026,445$ 2,026,445$ 2,026,445$ 2,026,445$ 2,026,445$ 2,026,445$ 2,026,445$ 2,026,445$ 2,026,445$ 2,026,445$
Children Served 6,102 6,055 5,969 5,580 5,716 5,886 6,068 6,301 6,515 6,515 6,415
Slot Dollars per Child 343 373.23$ 312.68$ 323.01$ 325.97$ 319.68$ 348.53$ 308.70$ 312.58$ 355.00$ 321.17$
% Budget used
Non-Slot Dollars 3,603,802.67 4,071,353 113.0%
Slot Dollars 16,211,556.00 20,143,128 124.25%
Total 19,815,359 24,214,481 122.20%
Prior Year Utilization and Enrollment
Slot Dollars 24,110,076 2,332,034 1,833,491 1,893,651 1,908,020 1,809,588 2,056,177 1,873,893 1,854,288 2,124,457 2,184,655
Children Served 6,023 5,810 5,752 5,626 5,793 5,979 5,918 5,706 6,151 6,354 6,434
Slot Dollars per Child 334 401.38$ 318.76$ 336.59$ 329.37$ 302.66$ 347.44$ 328.41$ 301.46$ 334.35$ 339.55$
YTD expenses 24,214,481 %
YTD admin* 1,023,445 4.23%
YTD non direct** 1,708,506 7.06%
YTD Quality*** 1,339,402 5.53%
YTD Slots**** 20,143,128 83.19%
Total 24,214,481 100.00%
NOTES:
* Administrative Cap: 5%
** Administrative, Quality, and Non Direct services Cap: 22%
*** CCDF Quality: 4% --- may exceed the minimum
****Direct Services: minimum 78%
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Early Learning Coalition of Pinellas County,Inc.
Voluntary Prekindergarten Grant
Utilization Summary
FY 2015-2016
Billed Through 04/30/2016
OCA Budget
% of Budget
Utilized YTD Jul-15 Aug-15 Sep-15 Oct-15 Nov-15 Dec-15 Jan-16 Feb-16 Mar-16 Apr-16
VPADM Administration 299,472 70.0% 209,725 18,459 17,305 18,795 27,794 21,841 18,312 27,813 29,113 25,259 5,034
VPENR Enrollment 279,234 122.8% 342,799 16,022 21,251 34,929 54,820 36,490 32,450 34,936 40,754 37,770 33,378
VPPRS Slots 14,467,663 87.0% 12,583,099 313,901 395,362 1,580,023 1,705,915 1,323,542 1,166,581 1,465,872 1,613,027 1,388,199 1,630,678
97ADV
Total costs 15,046,369 87.3% 13,135,624 348,382 433,918 1,633,747 1,788,529 1,381,873 1,217,343 1,528,621 1,682,894 1,451,228 1,669,091
YTD 12,538,640.83
Non-Slot 4.0% 482,255 552,525 34,481 38,556 53,724 82,614 58,331 50,762 62,749 69,867 63,029 38,413
Slots 96.00% 12,056,385.83 12,583,099 313,901 395,362 1,580,023 1,705,915 1,323,542 1,166,581 1,465,872 1,613,027 1,388,199 1,630,678
Targeted Slot Spending 1,205,639$ 1,205,639$ 1,205,639$ 1,205,639$ 1,205,639$ 1,205,639$ 1,205,639$ 1,205,639$ 1,205,639$ 1,205,639$ 1,205,639$
Children Served 5,208 309 4,806 5,562 5,962 5,963 5,937 5,920 5,949 5,861 5,811
Slot Dollars per Child 604.03$ 1,015.86$ 82.26$ 284.07$ 286.13$ 221.96$ 196.49$ 247.61$ 271.14$ 236.85$ 280.62$
% Budget used
Non-Slot Dollars 482,255 552,525 114.6%
Slot Dollars 12,056,386 12,583,099 104.4%
Total 12,538,641 13,135,624 104.8%
Prior Year Utilization and Enrollment
Slot Dollars 14,993,550 605,809 716,832 1,596,264 1,747,988 1,219,578 1,210,586 1,471,423 1,529,459 1,547,990 1,471,969
Children Served 4,622 517 5,469 5,679 5,810 5,887 16 5,874 5,885 5,832 5,771
Slot Dollars per Child 6,599.90$ 1,171.78$ 131.07$ 281.08$ 300.86$ 207.16$ 75,661.60$ 250.50$ 259.89$ 265.43$ 255.06$
YTD program slots 12,583,099
YTD VPK Admin& Enrollment 552,525
VPK admin based on slots 482,255
YTD % of admin expen vs. slots 4.39% State Requirement: 4.00%
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Early Learning Coalition of Pinellas County, Inc.
JWB -Subsidized Child Care (BG8 Match)
Forecast Utilization
Grant Period From 07/1/2015 To 6/30/2016
Billed Through 04/30/2016
THESE AMOUNTS REFER ONLY TO DIRECT CHILD CARE FUNDING!!!
Number of Number of Monthly Projected Actual YTD Projected Total Budget Days
Children Days Paid Expenditures Expenditures Expenditures Expenditures Difference
Remaining in
FY15-16
3,281 21 65,535 327,675.65 426,371 754,047 720,000 (34,047) 109
3,281 21 65,535 327,676 426,371 754,047 720,000 -34,047 109
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Early Learning Coalition of Pinellas County, Inc.
JWB -CCEP Match
Forecast Utilization
Contract Period From 10/1/2015 -9/30/2016
Billed Through 04/30/2016
THESE AMOUNTS REFER ONLY TO DIRECT CHILD CARE FUNDING!!!
Number of Number of Monthly Projected Actual YTD Projected Total Budget Days
Children Days Paid Expenditures Expenditures Expenditures Expenditures Difference
Remaining in
FY15-16
542 21 67,876 482,124 555,906 1,038,030 1,040,000 1,970 109
542 21 67,876 482,124 555,906 1,038,030 1,040,000 1,970 109
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Early Learning Coalition of Pinellas County, Inc.
Client Restitution Report
As of 4/30/2016
Recipient Name
Restitution Amount
Ordered July August September October November December January February March April YTD Received Remaining Balance
1 Canfall-Golden, Crystal 29,932.94 - - - - - - - 288.46 288.46 29,644.48
2 Casper, Jessica 5,915.20 - - - - - - - - 5,915.20
3 Cowart, Lashanda 2,692.10 - 96.15 96.15 - 48.08 - 72.12 144.23 48.08 504.81 2,187.29
4 Golden, Lidell 5,275.84 - - - - - - - - 38.46 38.46 5,237.38
5 Harris, Rosatta 3,583.00 61.50 - - - - - - - 61.50 3,521.50
6 Lovett, Yomesha 4,049.77 - - - 1,346.11 769.23 149.04 1,115.39 670.00 4,049.77 -
7 Samon, Raquel 3,016.22 841.00 - - - - - - 841.00 2,175.22
8 Gonzalez-Cruz, Yvonne 5,882.15 2,403.85 673.08 - - - - - 2,307.69 5,384.62 497.53
Totals 60,347.22 2,465.35 841.00 769.23 1,442.26 769.23 48.08 149.04 1,187.51 814.23 2,682.69 11,168.62 49,178.60
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Early Learning Coalition of Pinellas County, Inc.
Provider Restitution Report
As of February 29, 2016
Provider Name
Restitution Amount
Ordered July August September October November December January February March April
YTD
Received Remaining Balance
1 Burgess, Phyllis 32,099.39 200.00 200.00 - 600.00 200.00 200.00 400.00 200.00 200.00 2,200.00 29,899.39
2 Anderson, Nancy 5,208.12 96.15 96.15 - 96.15 96.15 - 96.15 - 96.15 576.90 4,631.22
3 - - - - - - - - - -
4 - - - - - - - - - -
5 - - - - - - - - - -
6 - - - - - - - - - -
7 - - - - - - - - - -
8 - - - - - - - - - -
Totals 37,307.51 296.15 296.15 - 696.15 296.15 200.00 496.15 200.00 200.00 96.15 2,776.90 34,530.61
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Early Learning Coalition of Pinellas County IncBalance Sheet
As of 4/30/2016
Date: 5/18/2016, 3:22 PM Page: 1
Current Period Balance
Assets
Current Assets Checking and Savings 1,184,820.10 Accounts Receivable 3,215,853.76 Total Current Assets 4,400,673.86
Fixed Assets Equipment & Furniture 320,271.53 Accumulated Depreciation (293,764.82)Total Fixed Assets 26,506.71
Total Assets 4,427,180.57
Liabilities and Equity
Current Liabilities Accounts Payable 3,130,709.01 Other Current Liabilities 1,099,413.67 Total Current Liabilities 4,230,122.68
Equity Net Assets 162,296.02 Net Revenue 34,761.87 Total Equity 197,057.89
Total Liabilities and Equity 4,427,180.57
19
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>���Q�D*+G*+.�-)Q-EQ-)�@R @�1�Q�+20
Early Learning Coalition of Pinellas County IncAged Receivables
From 7/1/2015 Through 4/30/2016
Date: 5/18/2016, 3:43 PM Page: 1
Customer ID Customer Name Current1 - 30 Days Past
Due31 - 60 Days Past
Due61 - 90 Days Past
DueOver 90 Days Past
Due Total
OEL VPK Outreach & Awareness 6,737.25 0.00 0.00 0.00 0.00 6,737.25
OEL School Readiness Grant 2,225,929.81 0.00 0.00 0.00 0.00 2,225,929.81
VPK VPK Grant 701,535.13 0.00 0.00 0.00 0.00 701,535.13
JWB JWB-Working Poor Match 65,533.05 0.00 0.00 0.00 0.00 65,533.05
CFBHN Launch 12,029.86 0.00 0.00 0.00 0.00 12,029.86
PCMS JWB-CCEP Match 67,876.33 80,264.69 0.00 0.00 0.00 148,141.02
PCSB Teen Parent Program 26,538.94 29,408.70 0.00 0.00 0.00 55,947.64
Report Total 3,106,180.37 109,673.39 0.00 0.00 0.00 3,215,853.76
21
Early Learning Coalition of Pinellas County IncAged Payables
From 7/1/2011 Through 4/30/2016
Date: 5/18/2016, 3:41 PM Page: 1
Account Code Current1 - 30 Days Past Due
31 - 60 Days Past Due
61 - 90 Days Past Due
Over 90 Days Past Due Total
Providers - SR 2,214,238.87 (423.54) 0.00 1,645.53 2,139.57 2,196,967.32Providers - VPK 913,122.52 1,096.21 0.00 (1,110.15) 0.00 913,108.58
Report Total 3,127,361.39 672.67 0.00 535.38 2,139.57 3,130,709.01
22
Early Learning Coalition of Pinellas County IncBalance Sheet
As of 4/30/2016
Date: 5/18/2016, 3:22 PM Page: 1
Current Period Balance
Assets
Current Assets Checking and Savings 1,184,820.10 Accounts Receivable 3,215,853.76 Total Current Assets 4,400,673.86
Fixed Assets Equipment & Furniture 320,271.53 Accumulated Depreciation (293,764.82)Total Fixed Assets 26,506.71
Total Assets 4,427,180.57
Liabilities and Equity
Current Liabilities Accounts Payable 3,130,709.01 Other Current Liabilities 1,099,413.67 Total Current Liabilities 4,230,122.68
Equity Net Assets 162,296.02 Net Revenue 34,761.87 Total Equity 197,057.89
Total Liabilities and Equity 4,427,180.57
23
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>���Q�D*+G*+.�-)Q-EQ-)�@R @�1�Q�+24
Early Learning Coalition of Pinellas County IncAged Receivables
From 7/1/2015 Through 4/30/2016
Date: 5/18/2016, 3:43 PM Page: 1
Customer ID Customer Name Current1 - 30 Days Past
Due31 - 60 Days Past
Due61 - 90 Days Past
DueOver 90 Days Past
Due Total
OEL VPK Outreach & Awareness 6,737.25 0.00 0.00 0.00 0.00 6,737.25
OEL School Readiness Grant 2,225,929.81 0.00 0.00 0.00 0.00 2,225,929.81
VPK VPK Grant 701,535.13 0.00 0.00 0.00 0.00 701,535.13
JWB JWB-Working Poor Match 65,533.05 0.00 0.00 0.00 0.00 65,533.05
CFBHN Launch 12,029.86 0.00 0.00 0.00 0.00 12,029.86
PCMS JWB-CCEP Match 67,876.33 80,264.69 0.00 0.00 0.00 148,141.02
PCSB Teen Parent Program 26,538.94 29,408.70 0.00 0.00 0.00 55,947.64
Report Total 3,106,180.37 109,673.39 0.00 0.00 0.00 3,215,853.76
25
Early Learning Coalition of Pinellas County IncAged Payables
From 7/1/2011 Through 4/30/2016
Date: 5/18/2016, 3:41 PM Page: 1
Account Code Current1 - 30 Days Past Due
31 - 60 Days Past Due
61 - 90 Days Past Due
Over 90 Days Past Due Total
Providers - SR 2,214,238.87 (423.54) 0.00 1,645.53 2,139.57 2,196,967.32Providers - VPK 913,122.52 1,096.21 0.00 (1,110.15) 0.00 913,108.58
Report Total 3,127,361.39 672.67 0.00 535.38 2,139.57 3,130,709.01
26
Early Learning Coalition of Pinellas County, Inc.
School Readiness Program
FY 2015-2016
Strategies to Manage Forecasted SR Budget Surplus
428,000
One time financial ssistance to the providers in high need zip codes 150,000
1. SR Contract
2. Serving chldren 0-5
3. Application & Criteria attached
4. Provider List
150,000
Quality Initiatives Expenditures
1. Flipbooklets (English & Spanish) 15,000
2. Children books - Lobby 15,000
2. Children books - Officer Friendly Project 8,000
3. Quality & Classromm materials 100,000
4. Nemours Kits & Staff Training 14,000
5. Backpacks for literacy 10,000
6. VROOM & CCRR Materials 15,000
Sub-Total 177,000
Coalition
1. IT (Infrastructure Investment) expenditures 80,000
2. HR (Staff working up to 40 hurs for May and June) expenditures 5,000
Sub-Total 85,000
Total 327,000 85,000 16,000
Provider Support Program ELC
Estimated SR
Surplus
27
16.05.01F
Early Learning Coalition of Pinellas County, Inc.
May 19, 2016
Subject: CCEP Application
BACKGROUND
The Florida CCEP program operates under the statutory authority of Section 1002.94, Florida Statutes, which provides the board and participating partners staff support through Florida’s Office of Early Learning. Child Care Executive Partnership Act expands child care assistance for low-income working families by using state and federal funds as incentives for matching local funds from local governments, employers and other sources. Through the program, federal and state funding is matched with contributions from local governments, charitable foundations and private businesses on a dollar-for-dollar basis to provide early education and care services to participating families. The Florida Legislature appropriates state funding through the use of federal Child Care and Development Fund (CCDF) dollars. The Coalition has completed the application for the CCEP funding for the year 2016-2017 in the amount of $1,040,000. JWB has provided the commitment letters and will provide the required match for the year 2016-17. In addition the Coalition is required to establish a community child care task force to support and manage the child care purchasing pool.
PROPOSED COALITION ACTION To approve Coalition applications for the CCEP grant funding for the year 2016-2017. Supporting Documents: CCEP Application; JWB Commitment Letter
Approval ______________________________ Chair Signature ______________________________ Date
28
STATE OF FLORIDA
FLORIDA OFFICE OF EARLY LEARNING
CHILD CARE EXECUTIVE PARTNERSHIP (CCEP) PROGRAM PLAN
2016- 2017 CCEP Program Plan
Coalition Name Early Learning Coalition of Pinellas County, Inc.
CCEP Plan Requested Match $1,040,000
Award Amount (OEL Use)
Coalition Contact Name Merita Kafexhiu
Contact Phone 727.400.4424
Contact Email [email protected]
County Pinellas
Section I: Use of Funds
CCEP Private Business
Contributor Name
Number of Children to
be Served
Indicate Age of
Children to be
Served
Number of New
Children to Be
Served
Indicate Age of
New Children to
Be Served
Contribution Amount
Provided as Community
Benefit Match
Contribution Amount
Provided as Employee
Benefit Match
Total Contribution
Amount
Contributor
Expenditure
Restrictions
Employee Benefit
Match Contributor
Restrictions
Totals 0 0 -$ -$ -$
CCEP Non-profit Organization
Contributor Name
Number of Children to
be Served
Indicate Age of
Children to be
Served
Number of New
Children to Be
Served
Indicate Age of
New Children to
Be Served
Contribution Amount
Provided as Community
Benefit Match
Contribution Amount
Provided as Employee
Benefit Match
Total Contribution
Amount
Contributor
Expenditure
Restrictions
Employee Benefit
Match Contributor
Restrictions
Totals 0 0 -$ -$ -$
1. Section 1002.94(3)(e), Florida Statutes, requires each coalition board to develop a plan for the use of child care purchasing pool funds. Child care purchasing pools are established by county. For each participating county, please provide the information
3. Please attach a copy of each contribution commitment.
2. Please provide the following information by contributor.
Page 1 of 3Form OEL-CCEP 01 (April 2014)29
STATE OF FLORIDA
FLORIDA OFFICE OF EARLY LEARNING
CHILD CARE EXECUTIVE PARTNERSHIP (CCEP) PROGRAM PLAN
CCEP Public Entity Contributor
Name
Number of Children to
be Served
Indicate Age of
Children to be
Served
Number of New
Children to Be
Served
Indicate Age of
New Children to
Be Served
Contribution Amount
Provided as Community
Benefit Match
Contribution Amount
Provided as Employee
Benefit Match
Total Contribution
Amount
Contributor
Expenditure
Restrictions
Employee Benefit
Match Contributor
Restrictions
Juvenile Welfare Board 220 Birth - 3 years 0 Birth - 3 years 594,000.00$ 594,000.00$ Direct Services Only
314 3 to 5 years 0 3 to 5 years 446,000.00$ 446,000.00$ Direct Services Only
Totals 534 0 1,040,000.00$ -$ 1,040,000.00$
Contributions - Summary (For OEL use only. This section will be completed as you complete the detailed information above.)
Number of Children to
be Served
Age of Children
to be Served
Number of New
Children to Be
Served
Age of New
Children to Be
Served
Contribution Amount
Provided as Community
Benefit Match
Contribution Amount
Provided as Employee
Benefit Match
Total Contribution
Amount
Private Business 0 0 -$ -$ -$
Non-profit Organization 0 0 -$ -$ -$
Public Entity 534 0 1,040,000.00$ -$ 1,040,000.00$
Other Contributor
Total Contributions 534 0 1,040,000.00$ -$ 1,040,000.00$
Section II: Plans for Attracting New Contributors
Identify employers to be contacted and informed of the CCEP Program.
Identify potential match from corporate community giving programs.
The Community Foundation of Tampa Bay and the Pinellas Community Foundation
List sheduled meetings with employer contacts by date and employer.
TBD Meetings to be held in June 2016
Describe other activities.
Submit to: Electronically via email to:
Florida Office of Early Learning [email protected]
250 Marriot Drive
Tallahassee, Florida 32399
Section 1002.94(3)(e), Florida Statutes, requires each coalition to develop a plan for attracting new employers and their employees to the program. For each participating county, please provide the information below.
Bayfront Medical Center
In addition to this targeted outreach, the CEO of the Coalition has increased participation in both the St. Petersburg Chamber of Commerce and the Clearwater Regional Chamber of Commerce in an effort to reach out to new businesses. The Coalition's CEO has made and will
continue to make presentations to chambers and other private businesses, and community not for profits regarding the CCEP program.
Page 2 of 3Form OEL-CCEP 01 (April 2014)30
STATE OF FLORIDA
FLORIDA OFFICE OF EARLY LEARNING
CHILD CARE EXECUTIVE PARTNERSHIP (CCEP) PROGRAM PLAN
Section III - CCEP Task Force
Employer(s) - must comprise the majority of task force members
Name Name
Employer Name Employer Name
Phone Phone
Email Email
Parent(s)
Name Name
Phone Phone
Email Email
Private Child Care Provider(s)
Name Name
Provider Name Provider Name
Phone Phone
Email Email
Children's Services Council Representative (one member, if a council exists in the county)
Name
Council Name
Phone
Submit electronically via email to:
Section 1002.94(3)(d), Florida Statutes, requires each coalition to establish a Community Child Care Task Force (CCCTF) for each child care purchasing pool. Child care purchasing pools are established by
county. For each participating county, please identify the following required CCCTF members. For multi-county coalitions, this form may be copied into additional tabs.
In addition to this targeted outreach, the CEO of the Coalition has increased participation in both the St. Petersburg Chamber of Commerce and the Clearwater Regional Chamber of Commerce
Page 3 of 3Form OEL-CCEP 01 (April 2014)31
.lwbE lrr"nile Welfare Board
lnvesting in children. Strenqtheninq our communitv
BOARO MEMBERS
Dr. James Sewell, PhD, Chan
Gubernatorial Appointee
Brian J. Aungst, Jr., Vice ChairGubernatorial Appointee
Susan Rolston, SecretaryGubernatorial Appointee
The Honorable Bob Dillinger
Public Defender
Maria Edmonds
Gubernatorial Appointee
Dr. MichaelA. Grego, EdDPinellas County SchoolsSuperintendent
The Honorable Bernie MccabeState Attorney
MichaelG. Mikurak
Gubernatorial Appointee
The Honorable Patrice MooreSixth Judicial Circuit Court
Raymond H. Neri
Gubernatorial Appointee
The Honorable Karen Seel
Pinellas County Commissioner
May 4,2016
Early Leaming Coalition of Pinellas County, Inc.Lindsay Carson, CEO2536 Countryside Boulevard #500Clearwater, FL 33763
Dear Ms. Carson,
On behalf of the Juvenile Welfare Board, I would like to thank you for thevalued services that you provide to children and families in Pinellas County.Attached is the FY16/17 renewal timeline to help guide you through therenewal process and your FY16l17 Provider Certification Form to becompleted and uploaded into your agency specific SharePoint site by May 17,
2016. The Targeted Service Level Proposal form will be sent under separate
cover.
JWB is currently working on a draft frscal201612017 budget for review by theBoard of Directors in July. At this time, we have identified preliminaryprogrirm allocations for the upcoming fiscal year.
The preliminary allocation for your programs are:Program Name -Child Care Executive Partnership MatchSubsidized Child Care (BG8) Match
Preliminarv Allocation$ 1 .040.000$ 720.000
Dr. Marcie A. Biddleman, DM
Executive Director
Preliminary allocations have been input into GEMS system so that you canenter your proposed FY 16/17 program budget. Your Contract Manager will be
in touch with fiscal staffto provide any needed technical assistance throughoutthis process. We ask that preliminary budgets be completed by May 31, 2016to allow for adequate time Io review.
If you have any questions, or would like to discuss the preliminary program
allocation, please feel free to call or email me directly.
Again, thank you for your continued services to children in Pinellas County.
Sincerely,
Paul Runyon 4'--
Juvenile Welfare Boardof Pinellas County
14'155 58th St. N.. Ste. 100
Clearwater. FL 33760P: 727 .453.5600F:727.453.5610JWBPinellas.org
@JWBPinellas Director, Contracts and Out of School time Services
32
16.05.02F
Early Learning Coalition of Pinellas County, Inc.
May 19, 2016
Subject: Anti – Fraud Plan
BACKGROUND
Section 1002.91(8), Florida Statutes requires each Coalition to adopt an anti-fraud plan and submit the plan to the Office of Early Learning for approval. The criteria for the anti-fraud plans is described in Rule 6M-9.400, FAC. The Rule also states “The anti-fraud plan must be approved by the Coalition Board prior to submission to the Office of Early Learning. The plan must be sent to the Office of Early Learning’s Office of Inspector General no later than June 30 of each year.” The Coalition has revised its 2016 - 2017 Anti-Fraud Plan to streamline the processes for detecting, reporting, investigating, and preventing fraud. The funds would be returned to the state and eventually be reissued to the Coalition as part of the School Readiness Grant Award. In addition the Coalition is required to submit the plan for approval to the OEL by June 30.
PROPOSED COALITION ACTION To approve the Coalition 2016-2017 Anti-Fraud Plan. Implementation date is July 1, 2016. Supporting Documents: Anti – Fraud Plan
Approval ______________________________ Chair Signature ______________________________ Date
33
Anti-Fraud Plan
2016-2017
Coalition Board Approval Date:
OEL Approval Date:
34
Table of Contents
I. Plan Statement
II. Plan Definitions
III. Description of Organization Structure with Plan Responsibilities
IV. Plan Procedures
A. ELC Procedures Review
B. ELC Staff Education/Awareness/Training
C. SR and VPK Parent Education and Awareness
D. SR and VPK Provider Education and Awareness
E. Providers, Parents, Employees, and Public Access to Reporting of Potential Fraud
F. ELC Detection and Investigation of Suspected Acts of Fraud, Abuse, or Improper
Payment
G. Benefit Recovery
H. Monthly Reporting Process to OEL
I. Plan Contact
V. Attachments
A. ELCPC-10.1A Provider Grievance and Due Process Policy
B. ELCPC-10.1B Client/Recipient Grievance and Complaint Resolution Policy
C. ELCPC-10.6 Suspected Employee Fraud Policy
35
D. ELCPC-50.1 Suspected Provider and Client Fraud and Misrepresentation Policy
I. Plan Statement
The Anti- Fraud Plan addresses the detection and prevention of overpayments, abuse, and
fraud relating to the provision of and payment for the School Readiness (SR) program and
Voluntary Prekindergarten (VPK) program services. The Plan addresses parents or legal
guardians of children enrolled in the SR or VPK programs. Note: provider fraud is a violation of
the terms of the contract and is addressed in the statewide contract rules.
The Anti- Fraud Plan serves to support organizational processes and staff in prevention of
fraud, build on employee knowledge and awareness of fraud prevention and describe the
Coalition’s procedures for detecting and investigating possible acts of fraud, abuse of services
and related overpayment. Due process procedures for suspending or terminating a recipient’s
eligibility for SR or VPK programs and the recipient’s right to appeal the decision are included
in the Plan.
II. Plan Definitions
Recipient- The parent or legal guardian whose child was determined eligible for SR or VPK
Education Program benefits.
Fraud- An intentional deception, omission, or misrepresentation made by a person with
knowledge that the deception, omission, or misrepresentation may result in unauthorized
benefit to that person or another person, or any aiding and abetting of the commission of such
an act. The term includes any act that constitutes fraud under applicable federal or state law.
Suspension- When services are temporarily no longer provided, however, parents do not have
to go to the waiting list when their suspension is finished.
Termination- When services are ended and the recipient would have to return to the waiting
list when their termination is expired.
III. Description of Organization Structure with Plan Responsibilities
The Fraud Analyst position is responsible for implementing the Coalition’s anti-fraud activities.
The Director of Program Operations is responsible for reviewing an initial appeal request by
recipient for decision to uphold or modify the suspension or termination.
The following are responsible for the daily activities related to prevention, detection,
investigation, and reporting of possible overpayment resulting from potential fraud or abuse:
36
Internal Means of Notification
External Means of Notification
Family Services Specialist Reimbursement Specialist Contract & Compliance Specialist Fraud Analyst Suspected Fraud Tip Line
Child Care Providers Centers & Homes DFS/DPAF DFS/DIF Pinellas County License Board CareerSource Pinellas Office of Early Learning Early Learning Coalitions USDA Food Programs LSF – Head Start/Early Head Start R’Club Child Care – Food Program Juvenile Welfare Board Local/ State Law Enforcement DCF Pinellas County School Board Early Steps/ FDLRS Suspected Fraud Tip Line
IV. Plan Procedures
A. ELC Procedures Review
1. The Human Resources, Chief Financial Officer, and Chief Executive Officer will annually
review job descriptions and internal processes to confirm appropriate separation of
duties is in place, and review internal controls to reduce risk.
B. ELC Staff Education/Awareness/Training
1. The Family Services Eligibility Staff annually attends training given by Department of
Financial Services, Division of Public Assistance Fraud Unit.
2. Family Services Department holds a staff meeting twice a month to review any changes
or issues that may arise.
3. All departments under Program Operation Services such as Contracts and Compliance,
Family Services, and Reimbursement meet twice a month to review any changes or
issues that may arise.
4. The Coalition’s Compliance Specialist continually monitors throughout the year and
holds department meeting on the findings.
C. SR and VPK Parent Education and Awareness
1. Display fraud awareness posters in interview rooms at ELC.
2. A fraud awareness statement is included in SR parent packets with ELC phone number
37
to report any suspected fraud.
3. Family Services will review responsibilities of parent in detail at interview, including
importance of reporting changes in their circumstances with in ten (10) days, which will
include recipient signing an SR Scholarship Participant Agreement and receiving a VPK
Parent Guide, if applicable.
4. Information about the ELC Fraud Tip Line is included on the ELC phone system hold
menu.
D. SR and VPK Provider Education and Awareness
1. Encourage child care providers to report potential fraud to ELC staff through provider
communication venues including email or portal communications, and appropriate
provider group meetings.
2. Periodic reminders to providers about having procedures in place to prevent fraud
3. Regular practices of monitoring that occur with providers that also keep providers
aware of ELC’s intention to prevent and/or detect fraudulent practices
4. Use of SR and VPK monitoring tools.
E. Providers, Parents, Employees, and Public Access to Reporting of Potential Fraud
1. The Suspected Fraud Reporting form and phone number is on the ELC website; for the
purpose of reporting potential fraud for parents, providers, employees, and general
public.
F. ELC Detection and Investigation of Suspected Acts of Fraud, Abuse or Improper Payment
1. Monthly unscheduled reviews of work products and follow up on questionable
circumstances are conducted by Family Services Training Coordinator, Monitoring and
Compliance Specialist.
2. Monthly review, research, and follow up of data quality reports generated from Office
of Early Learning are completed by Family Services Specialist and Monitoring and
Compliance Specialist.
3. Documented verification of child care referrals from other organizations through
manager signature, if required, and periodic cross reference review of children in
service.
4. Daily alertness of Family Services Specialist to inconsistencies through regular
operational processes with recipient(s). At initial placement and eligibility
redetermination, the Coalition’s Family Services Specialist reviews the recipient’s
information for “red flags”. If the Specialist believes “red flags” exist, but cannot be
confirmed, then the case is forwarded to the Director of Program Operations and the
Compliance Specialist for further review with an explanation on the ELC Investigation
form. This will include consultation with the Department of Financial Services (DFS), the
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Division of Public Assistance Fraud (DPAF) and/or the Division of Insurance Fraud (DIF).
5. Once inconsistencies are identified through any of the above means, the Coalition’s
Fraud Analyst will conduct a phone interview with recipient(s) (recipient will be told
that the interview is being recorded) and obtain verification from parent or legal
guardian within five (5) business days to resolve inconsistencies, which could include
but not limited to income, residential documentation, or household composition, and
determine if situation is resolved or warrants next steps of due process provisions for
termination or suspension of SR or VPK benefits.
6. The Coalition’s Fraud Analyst will save the recording of the phone call.
7. For those cases in which there is reasonable suspicion that a recipient has committed
fraud in the receipt of SR or VPK services, calculate associated overpaid benefits
amount and follow the due process provisions for termination or suspension of SR or
VPK benefits.
8. After phone interview by Coalition’s Fraud Analyst, a follow up letter with delivery confirmation will be sent by Coalition’s Fraud Analyst requesting all documents to be sent within five (5) business days that will clarify or correct Coalition records.
9. If there is no response by recipient(s), case will be referred to DFS.
G. Benefit Recovery
Cases Below Minimum Threshold
In situations where DFS determines that there is reasonable suspicion fraud has occurred,
but is unable to refer the case to the States Attorney’s Office due to low restitution amount,
the case will be processed through the repayment agreement process.
1. DFS determines that there is reasonable suspicion fraud has occurred, but refuses case due to restitution is below $5,000.00.
2. DFS shares findings and supporting documentation with Coalition’s Fraud Analyst. 3. The Coalition’s Fraud Analyst contacts recipient(s) and schedules an in person interview. 4. During the interview with the recipient(s), the Coalition’s Fraud Analyst and another ELC
staff person, the ELC/DFS findings are shared and recipient(s) is given the opportunity to sign a repayment agreement or request a Review Hearing.
5. If the recipient(s) is still qualified for services and signs a repayment agreement, services will continue as long as the terms of the repayment agreement are being met.
6. Payments must be made by money order or cashier’s check and payable to the Early Learning Coalition of Pinellas County.
7. The Coalition’s Fraud Analyst or assigned ELC Staff person will write a receipt for each payment received and document payments in recipient(s) file.
8. All payments will be delivered to the Fiscal Department for further processing. 9. If the recipient fails to meet the terms of the repayment agreement, the ELC may
choose to have the case resubmitted to DFS or file a civil action through Pinellas County Clerk of Court.
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10. If recipient(s) requests a Review Hearing, the Coalition will follow the procedures outlined in the Client/Recipient Grievance and Complaint Resolution Policy. Services will continue until the Review Hearing is conducted and a final decision is made by the committee.
11. Coalition’s Fraud Analyst or assigned ELC Staff person will document outcomes of the Review Hearing.
12. If the Review Hearing Committee determines that the evidence supports DFS’s determination that fraud was committed, the recipient will be given the opportunity to sign a repayment agreement.
H. Monthly Reporting Process to OEL
The Coalition’s Fraud Analyst will submit an electronic report monthly reporting the
parents and providers terminated from services as a result of fraud, per Rule 6M.9.400
subsection (b).
Process for Mandatory Reporting Fraud and Abuse through the OEL Fraud Referral System
The Coalition’s Director of Program Operations is the designated administrator for the
Office of Early Learning’s Fraud Referral System.
At the point when potential fraud has been communicated to the recipient, the Coalition’s
Fraud Analyst makes a mandatory referral for potential fraud or abuse investigation using
Office of Early Learning Fraud Referral System. The referral includes the recipient
information, amount of overpayment; discover date and a brief summary of the
allegations, and notifications of any evidencing documents available that substantiate the
allegations.
Note the Coalition’s fraud investigation and appeals procedures outlined in this plan will
complement the OEL referral process to Department of Financial Services through the
Fraud Referral System.
I. Plan Contact:
Merita Kafexhiu
Chief Financial Officer
2536 Countryside Blvd.
Clearwater FL 33763
727.400.4424
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16.05.03F
Early Learning Coalition of Pinellas County, Inc. May 19, 2016
Subject: Fiscal Year 2016-2017 Budget
BACKGROUND The Coalition’s budget for School Readiness and Voluntary Prekindergarten combined is approximately $48 million. This budget is funded by a mix of federal, state and local grants. The Coalition is charged with using this funding effectively and efficiently to achieve program goals. However, this budget does not fully cover the identified needs in Pinellas County, as evidenced by the waiting list for financially assisted early care and education services. REVENUE: Factors affecting the Coalition revenues include the impact of the legislature. However, at this time, the proposed budget for the year 2016-17 is being presented based on the SR and VPK grant allocations from the OEL, DCF and the and preliminary program allocations from JWB and PCSB for FY 2016-2017. The revenue will be approximately 48M for the year 2016-2017. The Coalition historically derived nearly all its revenues from the Florida Office of Early Learning at the State level, but over the last few years, revenue maximization efforts have diversified the base through the local sources; Juvenile Welfare Board programs, Pinellas County Schools Teen Parent program, and the LAUNCH program. EXPENDITURES: The proposed funding allocations are focused on the Coalition mission and are recommended by an interdepartmental staff team. They are as follows: The School Readiness (SR) program is part of the state’s early childhood education. It provides the elements necessary to prepare at-risk children for school, including health screenings/referrals and an appropriate educational program. SR services are provided on a full day, full-year, and full-choice basis to the extent possible in order to enable parents to work and be financially self-sufficient. The delivery of SR programs is comprised of child care providers and school-based sites operated by public and nonpublic schools. The total SR program allocation for the year 2016/17 is: $30,250,105. The funds will be expended as follows: Slots 81% or $24,443,876; Quality Programs 7.11% or $2,150,336; Non-Direct 7.60% or 2,298,530, and Administration 4.49% or $1,357,363. The Voluntary Pre-Kindergarten (VPK) program provides that every four-year old child in Florida is eligible for a free, high quality pre-kindergarten learning opportunity that shall be voluntary and delivered according to professionally accepted standards. This program is designed to enhance each child’s ability to make age appropriate progress in the development of language and cognitive capabilities through education in basic skills. The delivery system for the VPK program is comprised of private Pre-Kindergarten providers and of school-based sites operated by public and nonpublic schools.
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2 The total VPK program allocation for the year 2016/17 is: $15,719,611.The VPK funds will be expended as follows: Slots 96% or $15,107,623; Non-Direct and Administration 4% or $611,987. The Juvenile Welfare Board funds will be expended in accordance with the terms of the agreement for slots as follows: Child Care Executive Partnership match: $1,040,000; and Subsidized Child Care (BG8) match: $720,000. The Pinellas County Schools funds for the Teen Parent program will be expended in accordance with the terms of the contract for slots $499,860, and non-direct services $59,658. Current grants that continue for the year 2016-2017 will be 1) The LAUNCH program contract which funds 2FTE. The amount of $145,369 remains the same for the year 2016-17. The Coalition budget includes a personnel staff of 83. Health insurance may increase, so staff has budgeted an increase of 10% for health and other insurance benefits for the year 2016-2017. The Coalition staff is committed to maintenance of effort with operating expenses, but some uncontrollable cost increases may occur in items such as, D&O, liability, and property insurance, and other vendor and IT maintenance contracts. The budget has been prepared based on the funding allocation and revenues discussed above.
PROPOSED COALITION ACTION To approve the Coalition Budget for the year 2016-2017 as presented by the Coalition staff. Supporting Documents: Proposed 2016-2017 Budget Document
Approval ______________________________ Chair Signature ______________________________ Date
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2016-2017
Fiscal Year Budget
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Mission & Vision Mission Statement To lead the community in the development and delivery of a high quality early learning system and family support services that maximize each child's potential and promote the economic self-sufficiency of families.
Vision Statement Pinellas County is a community that embraces the importance of early learning to ensure all children have a foundation for future success.
Strategic Goals Kindergarten Readiness rate for children served by the Coalition programs will increase
from 84% to 90%
VPK enrollment will increase 10%
The average time a child (age 0-5) spends on the School Readiness waiting list will decrease to 8 weeks
The number of VPK and SR children in Gold Seal accredited care will increase from 17% to 40%
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Budget Narrative BACKGROUND The Early Learning Coalition of Pinellas County, Inc.(Coalition) was established in May of 2000, as a private, nonprofit corporation exempt from the federal income tax under Section 501(c)(3) of the Internal Revenue Code. The Coalition administers the School Readiness and Voluntary Prekindergarten programs. The current service area is Pinellas County and the target population includes all eligible children that enroll for School Readiness and Voluntary Prekindergarten services within the county. The Coalition’s budget combined is approximately $48.4 million. This budget is funded by a mix of federal and state grants. Local sources contribute to the Coalition’s budget as well. The Coalition is charged with using this funding effectively and efficiently to achieve program goals. However, this budget does not fully cover the identified needs in Pinellas County, as evidenced by the waiting list for financially assisted early care and educational services.
REVENUE The revenue will be approximately $48,475,894 for the year 2016/17. The total revenue has increased by 2.60%. The calculated revenue increase will be approximately $1,186,459 compare to the FY 15/16 amount of $47,289,435. This year’s revenues have been budgeted at 100% to accurately reflect the actual revenues received. Factors affecting the Coalition revenues include the impact of the State legislature. The Coalition derives nearly 95% of all its revenues from the Florida Office of Early Learning at the State level. The Florida Office of Early Learning is the oversight agency for the federal and/or state grant program funds received from the State of Florida. Over the last few years, revenue maximization efforts have diversified the base through the local sources; Juvenile Welfare Board, Pinellas County Schools, and the Central Florida Behavioral Health Network. Grant Revenue: The overall grant revenue received from the FOEL has increased by 2.60%. The calculated grant revenue increase is $1,186,459. Local Sources/funding: The local funding has remained the same. Juvenile Welfare Board funds remain at the same level as the FY 15/16. The required BG8 match funding remains at the same level of $720,000.
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Also, the Child Care Purchasing Pool match funding remains at the same level of $1,040,000. Other local revenue sources that are budgeted a n d r e m a i n a t t h e s a m e l e v e l include the Pinellas County Schools contract funding of $559,518 for the Teen Parent program. Revenue from CFBHN for the LAUNCH program remains at the same level of $145,369.
EXPENDITURES In order to properly classify expenditures for federal reporting purposes under 45 CFR 98.70 and for day-to-day operations of the Coalition, it is necessary to utilize a cost accounting system to maintain the collection of costs in an organized and systematic manner. To ensure consistency for federal reporting, the Coalition is required to keep cost reporting by Other Cost Accumulators (OCAs) current with the most recent release of the single statewide information system for tracking expenditures to the correct funding source. Proposed Coalition funding allocations are focused on the Strategic Plan, grant requirements and are recommended by an interdepartmental staff team. They are as follows: SCHOOL READINESS PROGRAM (SR) School Readiness grant program is the largest program that the Coalition administers. It is an important part of early learning. The Florida Legislature recognized that when they passed the School Readiness Act to help children from low-income families get the support they need to be successful in school. The SR program offers financial assistance to low-income families for early education and care so they can become financially self-sufficient and their young children can be successful in school in the future. The School Readiness Program has three specific eligibility requirements:
Parent(s)/guardian(s) must be working or participating in an educational activity such as attending college or trade school at least 20 hours per week.
Gross income must be at or below 150 percent of the federal poverty level for family size.
Families must pay a copayment for child care based on income and family size. The SR program is funded primarily by the Federal Child Care and Development Fund Block grant. OEL administers the program at the state level. The Coalition’s SR allocation for the year 2016/17 is $30,250,152 and includes the following areas:
1. DIRECT SERVICES to children are those expenditure/costs that can be identified specifically with providing early education services to eligible children. The State’s cost
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accumulators used by the Coalition to track direct services expenditures are: 97ROO, 97GOO, 97POO, 97PPO, 97GNW, and 97GSD.
During the 2013 session, the Florida Legislature passed early learning legislation; House Bill 7165 which requires the Coalition to use new eligibility priority criteria (listed below) for families applying for the school readiness services.
Section 1002.87 (1), Florida Statutes, lists the following nine priorities.
Priority 1 – Children younger than age 13 whose parents receive temporary cash assistance and are subject to federal work requirements.
Priority 2 – At-Risk children younger than age 9.
Priority 3 – Economically disadvantaged children until eligible to enter kindergarten. Their older siblings up to the age they are eligible to enter 6th grade may also be served.
Priority 4 – Children from birth to kindergarten whose parents are transitioning from the temporary cash assistance work program to employment.
Priority 5 – At-Risk children who are at least age 9 but younger than 13. Those with siblings in priority groups 1-3 are higher priority than other children ages 9-13 in this priority group.
Priority 6 – Economically disadvantaged children younger than 13. Priority in this category is given to children who have a younger sibling in the School Readiness Program under priority 3.
Priority 7 – Children younger than 13 whose parents are transitioning from the temporary cash assistance work program to employment.
Priority 8 – Children who have special needs and current individual educational plans from age 3 until they are eligible to enter kindergarten.
Priority 9 – Children concurrently enrolled in the federal Head Start Program and VPK, regardless of priorities 1-4.
Approximately 81.81 % or $24,443,876 of the SR funding is allocated to direct services/slots to serve children in priorities above. The state requirement is that the Coalition allocates and expends 78% of the total SR funding to the direct services/slots. The Juvenile Welfare Board funding in the amount of $1,760,000 is allocated 100% to the SR direct services as indicated below:
The required, working poor match in the amount of $720,000 is allocated to the direct services, Economically Disadvantage category (97POO).
The required dollar per dollar CCEP local match in the amount of $1,040,000 is allocated to the direct services (97PPO).
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2. QUALITY SERVICES are those costs/expenditures associated with enhancing the overall performance of the state’s School Readiness early education program. The State’s cost accumulators used by the Coalition to track quality services expenditures are 97QOO, 97QCS, 97QTA, 97QPD, 97QI4, 97QIN, AND 97INT.The Coalition’s quality programs includes the following programs/initiatives:
Levels of Excellence and Accreditation for Pinellas (LEAP) as part of the Quality Rating Improvement System (systematic approach that assesses, improves, and communicates quality levels in early care and education programs), helps School Readiness Child Care providers with accreditation process.
Child Screening/Development provides developmental screening using the Ages and Stages Questionnaire (ASQ) at specific intervals, indicating concerns, and follow up. It provides for referral services within a specified time frame.
Professional Development provides trainings to the community of child care providers, tuition and fees to complete a degree in early childhood; the professional development incentive program which assists early childhood professionals in reaching their educational goals in order to meet or maintain standards for accreditation.
Child Care Resource & Referral (CCR&R) provides assistance to identify quality early learning programs; child care referrals that are customized to meet the needs of each family. It also includes promotional activities and offering information about other services in the Pinellas County.
Inclusion Services is responsible for providing the “warm line” for the Coalition that pertains to assisting an early learning program or a school age program that has a child with identified or suspected disability or special health care needs.
Infant and Toddler is responsible for providing professional development and technical assistance, training, on site visits, and provider mentoring; selection of age appropriate materials and the administration of an infant/toddler environmental rating scale and training on the instrument. In addition, the contract with the PCSB for the Florida First Start program is part of the initiative. This is a home visitation program for the infant and toddlers.
Approximately 7.11 % or $2,150,335 of the SR funding is allocated to the quality programs above. The state requirement is that the Coalition allocates and expends a minimum of 4% of the total SR funding to the quality programs and services. 3. PROGRAM SUPPORT SERVICES are program support costs identified in 45 CFR 98.52,
and capture all costs related to determining and re-determining the eligibility of a
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particular person for child care services, and enrollment processes and services, supervision of child care placements, case management, processing provider payments and tracking of attendance records, recruitment of providers, preparation and participation in judicial hearings, program development, and rate setting. The State’s cost accumulators that the Coalition has in use to track those expenditures are: 97BBD and 97BDE.
Approximately 7.60 % or $2,298,530 of the SR funding is allocated to the Coalition support and non-direct services. The Coalition is responsible to comply with 22% of the total SR funding to the administration, non-direct, and quality services.
4. ADMINISTRATIVE costs are those costs associated with the overall management and
administration of the SR program. SR administrative costs include items as identified in 45 CFR 98.52 such as: salaries and related costs of staff engaged in administration and implementation of program planning, development, and design; providing local officials and the public with information about the program; preparing the coalition plan; developing agreements or contracts; monitoring program activities for compliance; fiscal and budgetary activities; human resource activities; procurement; contract management; legal services; resolution of audit findings etc. The State’s cost accumulators that the Coalition has in use to track administrative expenditures are: 97BBA and 97FIR.
Approximately 4.49 % or $1,357,363 of the SR funding is allocated to the Coalition administrative services. The Coalition is responsible for compliance with the 5% administrative cap. Total administrative expenditures may not exceed 5% of the Coalition’s total SR expenditures.
5. CHILD CARE EXECUTIVE PARTNERSHIP is part of the SR allocation. It provides state, federal, and local funds to offer subsidies to low- income working parents whose family income does not exceed the allowable income for any federally subsidies child care program with a dollar for dollar match from the local sources.
The total CCEP amount of $2,080,000 allocated to the Coalition for the CCEP program will be expended 100% to direct child care services/slots. The total School Readiness program allocation for FY 2016/2017 has increased by 1.73 % over the FY 2015/2016. The calculated increase will be approximately $513,264 above the FY 15/16 amount of $29,736,888.
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The increase is part $10M that legislature appropriated for contracted slots for providers in high need areas. The increase will fund and bring the reimbursement rate up to the 75percentile, private pay rate. VOLUNTARY PREKINDERGARTEN (VPK) The Voluntary Pre-kindergarten Education program is part of the state’s early childhood development and education services delivery model. It provides that every four-year old child in Florida is eligible for a free, high quality pre-kindergarten learning opportunity that shall be voluntary and delivered according to professionally accepted standards. The Voluntary Prekindergarten (VPK) Education Program prepares early learners for success in kindergarten and beyond. Children must live in Florida and be 4 years old on or before Sept. 1 of the current school year to be eligible. The program helps build a strong foundation for school using educational materials that are geared to various stages in a child’s development. Parents can choose from different educational settings and various program options as indicated below:
A school-year program provides 540 hours of instruction with class sizes of no more than 20 children.
A summer program includes 300 instructional hours and class sizes no larger than 12 students.
Parents who have 4-year-old children with special needs may choose the VPK Specialized Instructional Services educational program, where certified or licensed professionals provide instruction in individual or small group settings. This option requires the child to have a current individual education plan from a local school district.
Private Child care providers, public schools and specialized instructional services providers offer the VPK program. The VPK program is funded fully with State General Revenue funds. OEL administers the program at the state level. The Coalition’s VPK allocation for the year 2016/2017 is $15,719,611 and includes the following areas:
1. DIRECT SERVICES TO CHILDREN include program services delivered to eligible four year old children enrolled in the Voluntary Prekindergarten Education Program. These expenditures are payments to the private prekindergarten providers and public schools delivering VPK services. Service providers are paid based on enrollment (as shown on a monthly attendance form), which is subsequently reconciled to actual attendance in the following month. The coalition’s staff accumulates this information based on the services provided to each child. Payments to all providers are based on the attendance
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data submitted. The State’s cost accumulators to track VPK direct child services are VPPRS and VPKSD.
Approximately 96% or $15,107,623 of the VPK funding is allocated to direct services/slots to serve children enrolled in the VPK program. The base student allocation program for the year 16/17 for Pinellas is $2,084.78 for the VPK summer program and $2,442.61 for the VPK School year program.
2. ADMINISTRATIVE expenses for the VPK grant program include two categories: 1) VPK
program administration and 2) VPK Enrollment services. Reimbursement to the Coalition for total costs in this category (combined administrative with total costs for VPK Enrollment, and VPK Monitoring) may not exceed 4% of the total costs the Coalition expends for VPK Direct services.
VPK Administrative costs are those costs associated with the overall management and administration of the VPK program, such as: salaries and related costs of staff engaged in administration and implementation of program planning, development, and design; providing local officials and the public with information about the program; developing agreements or contracts; monitoring program activities for compliance; fiscal and budgetary activities; human resource activities; procurement; contract management; legal services; audits and resolution of audit findings etc. The State’s cost accumulators to track VPK administrative services is VPADM.
VPK Enrollment costs are those costs associated with program support and enrollment such as: planning and implementation, local curricula and materials, local training, enrolling and reenrolling children, maintaining and distributing provider profiles, and registering providers, and determining eligibility of providers. The State’s cost accumulators to track VPK enrollment services is VPENR.
Approximately 4.00 % or $611,987 of the VPK funding is allocated to the Coalition VPK administrative and enrollment services.
The VPK program allocation for FY 2016/2017 has increased by 4.47% compare to the FY 2015/2016. The calculated increase is $673,242 compare to the FY 2015/2016 amount of $15,046,369. VPK OUTREACH & AWARENESS PROGRAM (OA) The VPK Outreach & Awareness grant program provides support funds for continuation of planning and implementation of the VPK program. These costs include the costs of activities for planning, implementation, public awareness, and monitoring of the providers of the Voluntary Prekindergarten Education Program.
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The VPK OA program allocation for FY 2016/17 is $41, 291. This has remained unchanged compare to the FY 2015/16 amounts. LAUNCH GRANT/PROGRAM LAUNCH (Linking Actions for Unmet Needs in Children’s Health) program supports the social, emotional, behavioral, physical and cognitive aspects of children’s development from birth to age 8. The funding provides early screening and intervention for children; support childcare centers and schools serving these children; assessment; and integration of behavioral health into primary care. Ultimately, the goal is to prevent youth behavioral health disorders and improve family functioning. The focus of the grant is the Lealman Corridor Community of Pinellas County. The LAUNCH program allocation for FY 2016/2017 is $145,369. This has remained unchanged compare to the FY 2015/16 amounts. LAUNCH program is passed through to the Coalition from the Central Florida Behavioral Health Network and funds two positions and the operating expenses necessary to run the program. TEEN PARENT PROGRAM The Teen Parent program is funded by the Pinellas County Schools. The program supports and provides reliable child care for the infants and toddlers of the teenage parents. Providing child care to teenage parents is a critically important component for making the program successful. The Teen Parent program allocation for FY 2016/2017 remains at the same level as FY 2015/16. The Coalition’s allocation for the FY 2016/17 is $559,918 and includes the following areas:
Direct Child Care Services: $499,860
Program Administration and Support: $59,658 As indicated earlier, the Coalition budget for the fiscal year ended June 30, 2017 funds 83 positions. An Organizational chart has been attached illustrating how these positions will be utilized. The Coalition will start a 40 hour week schedule effective July 1, 2016. The proposed changes in salary of 2.5 hours/week were built into the salary schedule as well as the benefits. In addition, health insurance rates will increase, so staff has budget an increase of 10% for health and other insurance benefits for the year 16/17. Staff is committed to maintenance of effort with operating expense, but some uncontrollable cost increases occur in items such as rent, Directors & Officers and liability insurance rate increases, other vendor and IT maintenance contracts.
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EARLY LEARNING COALITION OF PINELLAS COUNTY, INC.
PROPOSED BUDGET
FY 2016-2017
REVENUEOEL- School Readiness Grant 30,250,105$
OEL- Voluntary Prekindergarten Grant 15,719,611$
OEL- Voluntary Prekindergarten O&A Grant 41,291$
JWB Local Match (BG8, CCEP) 1,760,000$
PCSB- Teen Parent Program 559,518$
DCF-LAUNCH Grant 145,369$
Total Revenue: 48,475,894$
EXPENDITURE
Direct Services - Child Care/Slots 41,811,361$
Contractual Services- Subrecipient PCSB-Florida First Start program 239,220$
Coalition Expenses
Administration/Non direct/ Quality
Salaries & Benefits 5,083,061$
Staff Development 6,000$
Professional Services 266,810$
Occupancy 301,278$
Postage and delivery 41,891$
Rentals 55,511$
Office Supplies 41,578$
Communications 57,124$
Insurance 40,548$
Tangible Personal Property 64,200$
Quality 279,513$
Travel 64,599$
Other Expenses 123,200$
Total Coalition Expenses 6,425,313$
Total Expenditurese: 48,475,894$
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EARLY LEARNING COALITION OF PINELLAS COUNTY, INC.
REVENUE AND EXPENDITURE SUMMARY
Current Year Budget with Prior Year Comparison
FY FY Increas/Decrease
% of
Revenue/Expense
2015-2016 2016-2017From Prior Year Total
REVENUES
School Readiness Grant 29,736,888 30,250,152 513,264 62.40%
Voluntary Prekindergarten Grant 15,046,369 15,719,611 673,242 32.43%
Outreach & Awarenes Grant 41,291 41,291 - 0.09%
JWB Funding 1,760,000 1,760,000 - 3.63%
PCSB Teen Parent Funding 559,518 559,518 - 1.15%
LAUNCH Grant 145,369 145,369 - 0.30%
REVENUES TOTAL 47,289,435$ 48,475,941$ 1,186,506$ 100%
EXPENDITURES
Administration 1,689,651 1,621,945 (67,706) 3.35%
Non Direct & Support 2,545,901 2,746,884 200,983 5.67%
Quality Programs 1,995,176 2,295,704 300,528 4.74%
Child Care/Slots 41,058,707 41,811,361 752,654 86.25%
EXPENDITURE TOTAL 47,289,435$ 48,475,894$ 1,186,459 100.00%
3.35% 5.67% 4.74%
86.25%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
EXPENDITURES
62.40%
32.43%
0.09% 3.63%
1.15% 0.30% 0.0%
10.0%
20.0%
30.0%
40.0%
50.0%
60.0%
70.0%
REVENUE
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EARLY LEARNING COALITION OF PINELLAS COUNTY, INC.
REVENUE BUDGET BY FUNDING SOURCE
FY 2016-2017
BUDGET BUDGET
FY 2015-2016 FY 2016-2017
STATE OF FLORIDA- FOEL GRANTS
FOEL/School Readiness Grant 28,696,888$ 29,210,105$
FOEL/School Readiness Grant - CCEP 1,040,000$ 1,040,000$
FOEL/Voluntary Prekindergarten Grant 15,046,369$ 15,719,611$
FOEL/Outreach & Awarenes Grant 41,291$ 41,291$
DCF/LAUNCH Grant 145,369$ 145,369$
Total State Grants 44,969,917$ 46,156,376$
LOCAL FUNDING
JWB - Child Care Executive Partnership Match 1,040,000$ 1,040,000$
JWB - BG8 /Working Poor Match 720,000$ 720,000$
PCSB - Teen Parent Program 559,518$ 559,518$
Total Local Funding 2,319,518$ 2,319,518$
TOTAL REVENUES 47,289,435$ 48,475,894$
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EARLY LEARNING COALITION OF PINELLAS COUNTY, INC.
EXPENDITURE BUDGET BY FUNDING SOURCE OCA
FY 2016-2017
FY 2015-2016 FY 2016-2017
Percent of Focus
Area
SCHOOL READINESS 29,736,888$ 30,250,104$ 62.46%
DIRECT SERVICES -- SLOTS 24,331,184$ 24,443,876$ 81%
97GOO - TCA Working, Priority 1 2,849,106$ 2,764,106$ 11%
97GNW - TCA Not working, Priority 1 3,882,709$ 3,480,309$ 14%
97ROO - At Risk, Priority 2 4,553,270$ 4,579,450$ 19%
97POO - Economically Disadvantage, Priotity 3 10,973,134$ 11,004,979$ 45%
97GSD - Gold Seal Quality Care 1,032,965$ 1,047,965$ 4%
97PPO - Child Care Executive Partnership 1,040,000$ 1,040,000$ 4%
NEW - Paid Slots -$ 527,067$ 2%
QUALITY SERVICES 1,849,807$ 2,150,335$ 7.11%
97QOO - Quality 411,320$ 602,440$ 28.02%
97QCS - Child screening/Development & Health 306,613$ 308,152$ 14.33%
97QTA - Technical Assistance to Providers 270,423$ 387,927$ 18.04%
97QPD - Professional Development 300,826$ 269,127$ 12.52%
97Q14 - Child Care Resource & Referral 171,779$ 174,536$ 8.12%
97QIN - Quality Improvement- Inclusion 51,964$ 61,530$ 2.86%
97INT - Quality Improvement - Infant & Toddler 336,882$ 346,623$ 16.12%
NON DIRECT SERVICES 2,165,718$ 2,298,530$ 7.60%
97BBD - Program Support Services 914,329$ 831,920$ 36.19%
97BDE - Program Eligibility 1,251,389$ 1,466,610$ 63.81%
ADMINISTRATION 1,390,179$ 1,357,363$ 4.49%
97BBA - Administration 1,327,191$ 1,321,363$ 97%
97FIR - Fraud Investigation& Restitution 62,988$ 36,000$ 3%
JWB Funding 1,760,000$ 1,760,000$ 3.63%
BG8 Match 720,000$ 720,000$ 40.91%
CCPP MATCH 1,040,000$ 1,040,000$ 59.09%
VOLUNTARY PREKINDERGARTEN 15,087,660$ 15,719,611$ 32%
VPPRS - Direct Program Services 14,467,663$ 15,107,623$ 96.11%
VPADM - Administration 299,472$ 264,582$ 1.68%
VPENR - Enrollment 279,234$ 347,405$ 2.21%
VPK OUTREACH & AWARENESS 41,291$ 41,291$ 0.26%
TEEN PARENT PROGRAM 559,518.00 559,518.00 1.16%
DIRECT SERVICES -- SLOTS 499,860.00 499,860$ 89.34%
SUPPORT SERVICES 59,658.00 59,658$ 10.66%
LAUNCH PROGRAM 145,369$ 145,369$ 0.30%
TOTAL EXPENDITURES 47,289,435$ 48,434,602.00$ 1,145,167.00$
14
56
TOTAL 97QOO 97QCS 97QTA 97QPD 97INT 97INC LAUNCH
I. Revenue - Sources
OEL - School Readiness 1,736,581 602,441 308,152 387,927 269,127 107,403 61,530 0
LAUNCH 145,369 0 0 0 0 0 0 145,369
Total Revenue 1,881,950 602,441 308,152 387,927 269,127 107,403 61,530 145,369
II. Expenses
A. Personnel FTEs
5000 - Salaries 23.00 1,011,417$ 331,259$ 206,167.73 155,221$ 142,261$ 41,957$ 44,237$ 90,314$
Personnel Subtotal 1,011,417 331,259 206,168 155,221 142,261 41,957 44,237 90,314
% of Total % of Salaries 33% 20% 15% 14% 4% 4% 9%
Fringe Benefits 41% 409,675 128,391 96,439 53,380 66,977 18,427 15,362 30,699
5005 - Payroll Taxes 131,080 42,931 26,719 20,117 18,437 5,438 5,733 11,705
5010 Health 157,351 45,750 45,006 14,656 31,486 7,959 4,326 8,168
5020 - Retirement 101,142 33,126 20,617 15,522 14,226 4,196 4,424 9,031
5030 - Life, Disability & Other Benefits 4,223 1,383 861 648 594 175 185 377
7265 - Insurance WC 15,879 5,201 3,237 2,437 2,233 659 695 1,418
Subtotal Personnel and Fringe 1,421,091 459,649 302,607 208,601 209,237 60,383 59,600 121,013
B. Program Costs
6025 - Printing 2,000 2,000 0 0 0 0 0 0
6035 - Professional Services - Other 16,400 10,000 0 5,400 1,000 0 0 0
6040 - Professional Services - Payroll 0 0 0 0 0 0 0 0
7001 - Occupancy 89,416 89,416 0 0 0 0 0 0
7001 - Postage 2,000 2,000 0 0 0 0 0 0
7101 - Rentals - Office Equipment 10,239 9,239 0 0 0 0 0 1,000
7101 - Office Supplies 3,000 2,500 0 0 0 0 0 500
7201 - Communication 12,192 12,192 0 0 0 0 0 0
7401 - Quality & Classroom Materials 123,456 6,200 0 60,000 25,000 14,900 0 17,356
7405 - Training Materials 5,000 0 0 0 5,000 0 0 0
7415 - Grants to Providers 7,000 0 0 0 7,000 0 0 0
7420 - Scholarships 45,960 0 0 40,440 0 5,520 0 0
7421 - Teacher Stipends 8,600 0 0 0 7,000 1,600 0 0
7422 - Provider Stipends 25,000 0 0 0 0 25,000 0 0
7423- Family Engagement Stipends 7,000 0 0 0 7,000 0 0 0
7425 - Wage Incentives 37,500 0 0 37,500 0 0 0 0
7501 - Conference Travel 26,101 1,500 1,945 16,136 3,290 0 730 2,500
7510 - Travel Local 22,000 1,000 3,600 9,600 3,600 0 1,200 3,000
7620 - Dues & Subscriptions 6,745 6,745 0 0 0 0 0 0
7625 - License & Fees 11,250 0 0 10,250 1,000 0 0 0
0 0 0 0 0 0 0 0
Subtotal Operating Cost 460,859 142,792 5,545 179,326 59,890 47,020 1,930 24,356
Total Expenses 1,881,950 602,441 308,152 387,927 269,127 107,403 61,530 145,369
Excess of Revenue over Expenses 0 0 0 0 0 0 0 0
Early Coalition of Pinellas County, Inc.
Line Item Proposed Budget
Quality Programs
Grant Period: July 1, 2016 - June 30, 2017
SCHOOL READINESS PROGRAM
1557
TOTAL 97BBA 97BBD 97BDE 97SYS 97QI4 TPP VPKENR VPKOA
I. Revenue - Sources
OEL - School Readiness 2,644,112 111,389 793,905 1,466,610 38,015 174,536 59,658 0 0
OEL - Voluntary Prekindergarten 388,696 0 0 0 0 0 347,405 41,291
Total Revenue 3,032,809 111,389 793,905 1,466,610 38,015 174,536 59,658 347,405 41,291
II. Expenses
A. Personnel FTEs
5000 - Salaries 48.00 1,928,920$ 76,907$ 485,415$ 932,481$ 26,941$ 119,954$ 42,002$ 219,624$ 25,597$
Personnel Subtotal 1,928,920 76,907 485,415 932,481 26,941 119,954 42,002 219,624 25,597
% of Total % of Salaries 4% 25% 48% 1% 6% 11% 1%
Fringe Benefits 41% 785,858 32,683 199,203 375,502 11,074 49,582 17,361 90,051 10,403
5005 - Payroll Taxes 249,988 9,967 62,909 120,850 3,492 15,546 5,443 28,463 3,317
5010 Health 304,640 13,496 78,104 142,871 4,353 19,656 6,883 35,260 4,017
5020 - Retirement 192,892 7,691 48,542 93,248 2,694 11,995 4,200 21,962 2,560
5030 - Life, Disability & Other Benefits 8,055 321 2,027 3,894 112 501 175 917 107
7265 - Insurance WC 30,284 1,207 7,621 14,640 423 1,883 659 3,448 402
Subtotal Personnel and Fringe 2,714,779 109,589 684,618 1,307,983 38,015 169,536 59,363 309,674 36,000
B. Program Costs
6025 - Printing 9,600 0 0 8,400 0 0 0 1,200 0
6035 - Professional Services - Other 0 0 0 0 0 0 0 0 0
7001 - Occupancy 127,941 0 62,203 38,877 0 0 0 26,861 0
7001 - Postage 38,129 0 1,096 36,533 0 0 0 500 0
7101 - Rentals - Office Equipment 19,004 0 3,264 15,740 0 0 0 0 0
7101 - Office Supplies 25,354 0 1,592 21,467 0 0 295 2,000 0
7201 - Communication 22,712 0 8,932 9,540 0 0 0 4,240 0
7302 - Equipment >1,000 0 0 0 0 0 0 0 0 0
7302 - Equipment <1,000 6,000 0 2,500 2,500 0 0 0 1,000 0
7410 - Consumer Education & Outreach 0 0 0 0 5,000 0 0 5,000
7501 - Conference Travel 8,430 0 2,700 5,000 0 0 0 730 0
7510 - Travel Local 8,310 1,800 1,800 3,219 0 0 0 1,200 291
7605 - Application Software & Support 28,200 0 13,200 15,000 0 0 0 0 0
7610 - Web Services/Hosting 13,850 0 12,000 1,850 0 0 0 0 0
7615 - Other Employee Expenses 500 0 0 500 0 0 0 0 0
Subtotal Operating Cost 308,030 1,800 109,287 158,626 0 5,000 295 37,731 5,291
Subtotal Expenses 3,032,809 111,389 793,905 1,466,610 38,015 174,536 59,658 347,405 41,291
Total Expenses 3,032,809 111,389 793,905 1,466,610 38,015 174,536 59,658 347,405 41,291
Excess of Revenue over Expenses 0 0 0 0 0 0 0 0
Early Coalition of Pinellas County, Inc.
Line Item Proposed Budget
Program Operations
Grant Period: July 1, 2016-June 30, 2017
1658
TOTAL SR ADM VPK ADM
I. Revenue - Sources
OEL - School Readiness 1,510,557 1,245,974 264,582
LAUNCH 0 0 0
Total Revenue 1,510,557 1,245,974 264,582
II. Expenses
A. Personnel FTEs
5000 - Salaries 12.00 716,495$ 626,851$ 89,643$
Personnel Subtotal 716,495 626,851 89,643
% of Total % of Salaries 87% 13%
Fringe Benefits 32% 230,696 203,346 27,350
5005 - Payroll Taxes 92,858 81,240 11,618
5010 Health 51,948 46,962 4,986
5020 - Retirement 71,649 62,685 8,964
5030 - Life, Disability & Other Benefits 2,992 2,618 374
7265 - Insurance WC 11,249 9,842 1,407
Subtotal Personnel and Fringe 947,191 830,198 116,993
B. Program Costs
5101- Staff Development 6,000 5,000 1,000
6001- Professional Services-Accounting 12,000 9,000 3,000
6002- Professional Services-Auditing 15,750 10,743 5,007
6005- Professional Services-Information Technology 34,405 25,048 9,358
6010- Professional Services-Legal 65,860 50,302 15,558
6035 - Professional Services - Other 110,795 82,600 28,195
7001 - Occupancy 83,921 53,253 30,668
7001 - Postage 1,762 1,162 600
7101 - Rentals - Office Equipment 26,268 19,704 6,564
7151 - Office Supplies 13,224 9,600 3,624
7201 - Communication 22,220 12,720 9,500
7251 - Insurance - Directors &Officers 5,559 4,780 779
7260 - Insurance - General Liability 12,425 8,285 4,140
7270 - Insurance - Property 7,015 4,725 2,290
7275 - Insurance -Other 15,549 12,035 3,514
7301 - Equipment > 1,000 25,500 25,500 0
7302 - Equipment < 1,000 32,700 25,750 6,950
7501 - Conference Travel 6,918 5,218 1,700
7510 - Travel Local 2,840 2,340 500
7601 - Bank Fees 12,828 9,000 3,828
7605 - Application Software & License Support 2,544 1,910 634
7610 - Web Service/Hosting & Support 32,580 24,540 8,040
7620 - Dues & Subscriptions 14,210 12,070 2,140
7625 - Taxes, License & Fees 493 493 0
Subtotal Operating Cost 429,351 415,777 147,589
Total Expenses 1,510,557 1,245,974 264,582
Excess of Revenue over Expenses 0 0 0
Early Coalition of Pinellas County, Inc.
Line Item Proposed Budget
Administration Budget
Grant Period: July 1, 2016 - June 30, 2017
17 59