FAC Explorer

Audit 411666

FY End
2025-09-30
Total Expended
$3.63M
Findings
5
Programs
4
Organization: City of Opa Locka (FL)
Year: 2025 Accepted: 2026-09-22
Auditor: CBIZ CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1236036 2025-008 Material Weakness Yes L
1236037 2025-008 Material Weakness Yes L
1236038 2025-008 Material Weakness Yes L
1236039 2025-008 Material Weakness Yes L
1236040 2025-008 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $500,000 Yes 1
10.727 INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM $49,500 Yes 1
20.939 SAFE STREETS AND ROADS FOR ALL $35,208 Yes 1
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $28,136 Yes 1

Contacts

Name Title Type
YFKCKZNKEVG3 Niema Gantt Auditee
3059959612 Moises Ariza Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) presents the expenditure activity of all federal awards of the City of Opa-Locka, Florida (the “City”) for the fiscal 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, it is not intended to and does not present the financial position, changes in net position/fund balance or cash flows of the City.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The City has elected not to use the de minimis indirect cost rate allowed under the Uniform Guidance
No amounts were provided to subrecipients during the fiscal year ended September 30, 2025.

Finding Details

Finding 2025-008
SD2025-008 REPORTING – DATA COLLECTION FORM (DCF) (REPEAT FINDING SD2024-010) Federal Agency; Federal Grantor and Program Title; ALN; Grant Number; Grant Period • U.S. Department of Justice; Direct program: Edward Byrne Memorial Justice Assistance Grant Program; 16.738; 15PBJA-22-GG-00656-MUMU; October 1, 2024 through September 30, 2025 • U.S. Department of Transportation; Direct programs: Safe Streets for All; 20.939; 693JJ32340235; October 1, 2024 through September 30, 2025 • U.S. Department of Treasury; Direct programs: Coronavirus State and Local Fiscal Recovery Fund Award; 21.027; N/A and 23.s.aa.900.128; October 1, 2024 through September 30, 2025 • U.S Department of Agriculture; Indirect programs: Inflation Reduction Act Urban & Community Forestry Program; 10.727; 23-DG-11083112-500; October 1, 2024 through September 30, 2025 Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2025 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2026. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end. Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.