FAC Explorer

Audit 391015

FY End
2025-09-30
Total Expended
$1.12M
Findings
1
Programs
7
Organization: City of Opelika, Alabama (AL)
Year: 2025 Accepted: 2026-03-10
Auditor: HIMMELWRIGHT HUGULEY & BOLES LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1177607 2025-001 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
20.205 HIGHWAY PLANNING AND CONSTRUCTION $261,460 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $138,346 Yes 0
81.123 NATIONAL NUCLEAR SECURITY ADMINISTRATION (NNSA) MINORITY SERVING INSTITUTIONS (MSI) PROGRAM $29,960 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $18,542 Yes 0
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $9,780 Yes 0
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $8,259 Yes 0
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $816 Yes 0

Contacts

Name Title Type
M8PKK6A9JJV6 Cynthia Boyd Auditee
3347055181 John Boles Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the City of Opelika, Alabama under programs of the federal government for the year ended September 30, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City of Opelika, Alabama it is not intended to and does not present the financial position, changes in net position, or cash flows of the City of Opelika, Alabama.
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recorded when the liabilities are incurred.
The City of Opelika, Alabama has elected not to use the 15-percent de minimis indirect cost rate allowed under the Uniform Guidance.
During the year ended September 30, 2025, the City disbursed federal funds to the following subrecipients: Opelika Main Street $28,259 Food Bank of East Alabma $22,992 Lee-Russell Council of Governments $21,713 Child Advocacy Center $1,069

Finding Details

Finding 2025-001
Finding: The City lacks adequate controls related to the tracking, recording, and monitoring grant receivables, associated revenue and deferred revenue, and the timely submission of reimbursement requests for federal and state grants. During the audit, we noted instances of which expenditures had been incurred but no corresponding receivable or deferred revenue had been recorded, due primarily to reliance on department personnel to initiate the reimbursement. Recommendation: We recommend the City strengthen its controls by implementing a formal process within the accounting department to proactively estimate and record grant receivables and associated revenue and deferred revenue at the time qualifying expenditures are incurred. Estimates should be based on available expenditure records, project status, and historical reimbursement activity, and subsequently reconciled to the actual amounts once reimbursement requests are prepared and submitted. This process will improve the accuracy and timeliness of financial reporting and reduce the risk of unrecorded receivables.