FAC Explorer

Audit 406142

FY End
2025-09-30
Total Expended
$2.25M
Findings
1
Programs
8
Organization: City of Coral Gables, Florida (FL)
Year: 2025 Accepted: 2026-06-30
Auditor: RSM US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1222417 2025-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $1.13M Yes 1
20.205 HIGHWAY PLANNING AND CONSTRUCTION $426,409 Yes 0
81.135 ADVANCED RESEARCH PROJECTS AGENCY - ENERGY $311,025 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $119,439 Yes 0
21.016 EQUITABLE SHARING $115,790 Yes 0
16.835 BODY WORN CAMERA POLICY AND IMPLEMENTATION $62,257 Yes 0
97.039 HAZARD MITIGATION GRANT $38,005 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $11,039 Yes 0

Contacts

Name Title Type
GW19L8Z6H7Q7 Sally Ola Ola Auditee
3054605295 Bill Sarb Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards and Schedule of State Financial Assistance (the Schedules) includes the federal and state award activity of the City of Coral Gables, Florida (the City) under programs of the federal and state government for the year ended September 30, 2025. The information in the Schedules 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) and Chapter 10.550, Rules of the Auditor General of the State of Florida (Chapter 10.550). Because the Schedules present only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in fund balance/net position or cash flows of the City.
The Schedules are presented using the modified accrual basis of accounting for expenditures accounted for in the governmental funds and on the accrual basis of accounting for expenses of the proprietary fund types, which are described in Note 1 to the City’s basic financial statements. Such expenditures/expenses are recognized following the cost principles contained in the Uniform Guidance and Chapter 10.550, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The City elected not to use the 10% de minimis indirect cost rate for awards prior to October 1, 2024 nor the 15% de minimis indirect cost rate for awards on or after October 1, 2024 as allowed under the Uniform Guidance.
The City did not make subawards of federal awards or state financial assistance during the year ended September 30, 2025.

Finding Details

Finding 2025-003
2025-003 – Significant Deficiency and Noncompliance Program: High Intensity Drug Trafficking Areas (HIDTA) Program Assistance Listing (ALN): 95.001 Federal Agency: Executive Office of the President Federal Award Numbers: G22MI0001A, G23MI0001A, G24MI0001A, HID1225G0597 Criteria: The Uniform Guidance requires the auditee to prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the financial statements that includes complete and accurate reporting of total federal expenditures for each program. Condition: The City’s original SEFA draft excluded $66,963 of payroll expenditures related to ALN 95.001, resulting in incomplete reporting of federal expenditures. Cause: The omission occurred due to oversight by personnel responsible for SEFA preparation. Effect or potential effect: The exclusion resulted in an understatement of federal expenditures of $66,963 and had the potential to impact major program determination. Questioned costs: None. Context: The issue relates to SEFA completeness. The error appears to be an isolated oversight and was discussed with the Grants Coordinator. Identification as a repeat finding, if applicable: Not applicable. Recommendation: We recommend the City to implement a formal reconciliation between the general ledger and SEFA, require secondary review for completeness, and utilize a full population listing of grant expenditures. Views of Responsible Officials: Management acknowledges the audit finding and recommendation. There was staff turnover during fiscal 2025 and the transactions missing from the SEFA occurred during the transition. In fiscal year 2026, the City hired a second grants coordinator to have adequate staff over the management and administration of grants. Management is committed to maintaining complete and accurate reporting of total federal expenditures for each grant program; and implementing a formal reconciliation of expenditures between the general ledger and SEFA.