Single State Audit Fiscal Committee June 3, 2013

FY13 Single State Audit Notice of Audit In a letter dated April 30, 2013, from Martin Benison, State Comptroller, EEC was informed that we had been selected as a department to have a major audit presence for the 2013 Single Audit of the Commonwealth. The selection of EEC was based on risk factors as well as the level of federal funding received. The audit will be staffed by KPMG. The Comptroller and KPMG have a common goal of completing and submitting the single audit by January 31, EEC did not have a Single Audit in FY12 because our FY11 audit was without findings. 2

FY13 Single State Audit Calendar The kick-off meeting was held on May 28 and attended by KPMG staff, Comptroller staff, EOHHS staff, and the EEC team. Following the kick-off meeting, the EEC team (Sean Reynolds, Sandy Fortier-Hollow, Sandra Sherriff, Alicia Siryon-Wells, Andrea Gilmore, and Bill Concannon) met with the KPMG team to outline expectations. KPMG was at EEC from 5/28 – 5/31. Phone contact and ad hoc meetings will occur in June and July. KPMG will return 7/25 – 8/2. 3

FY13 Single State Audit Initial Deliverables (1) Child Care Development Fund Plan for FFY , or any amendments to the plan, approved or submitted (2) Copy of the current EEC organizational chart as it relates to the Child Care program (3) Copies of grant/block awards for funds received in fiscal 2013 (4) Copies of any audits received, in draft or final form by Federal, State or other auditors (5) Classification of costs federally funded by expenditure type, i.e. payroll, contracted services, etc. through most recent date available. (6) Listing of recipients receiving Child Care benefits including amounts received as of April 30, if possible. Would like to reconcile to payment system. (7) ACF-696, Child Care and Development Fund Financial Reports for the following quarters: 12/31/12 and 3/31/13 4

FY13 Single State Audit Initial Deliverables (8) Accounting records supporting the ACF-696 for the above listed periods (9) ACF-696, Child Care and Development Fund Financial Reports for the QE 6/30/13, when available (10) Accounting records supporting the ACF-696 for the QE 6/30/13 (11) 1512 Reports submitted for the following quarters: 9/30/12, 3/31/13 (12) Documentation supporting the amounts reported in the 1512 reports for the following quarters: 9/30/12, 3/31/13 (13) Listing of contractors/vendors used during SFY2013 and the amounts paid to each (7/1/12-6/30/13) (14) Listing of subrecipients obtaining and expending CCDF awards during SFY2013 and the amounts paid to each (7/1/12- 6/30/13) 5

FY13 Single State Audit Initial Deliverables (15) Description of and amounts of any program income received by agency related to this program(8) Accounting records supporting the ACF-696 for the above listed periods (16) List of equipment purchased with these federal funds during fiscal 2013 and value of equipment in inventory as of April 30, 2013(9) ACF-696, Child Care and Development Fund Financial Reports for the QE 6/30/13, when available (17) Copy of the Treasury State Agreement(10) Accounting records supporting the ACF-696 for the QE 6/30/13 (18) List of contractors/vendors reported under the Federal Transparency Act (FFATA) reporting 6