Finding 1236040 (2025-008)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-09-22
Audit: 411666
Organization: City of Opa Locka (FL)
Auditor: CBIZ CPAS PC

AI Summary

  • Core Issue: The City failed to submit the Data Collection Form (DCF) on time due to delays in financial closing and audit completion.
  • Impacted Requirements: Non-compliance with 2 CFR Section 200.512(a) regarding timely reporting to the Federal Audit Clearinghouse.
  • Recommended Follow-Up: Management should establish policies for timely financial reporting and audit completion to prevent future delays.

Finding Text

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.

Corrective Action Plan

An untimely reporting package and DCF are result of various factors to include the City’s astringent calendar in completing conversion of finance module in Munis (ERP) in concert with gaps in external accounting support. This annual requirement, per 2 CFR Section 200.12(2), was not met; however, the City is committed to submitting this package to the Federal Audit Clearinghouse within nine months after fiscal year end.

Categories

Allowable Costs / Cost Principles Reporting

Other Findings in this Audit

  • 1236036 2025-008
    Material Weakness Repeat
  • 1236037 2025-008
    Material Weakness Repeat
  • 1236038 2025-008
    Material Weakness Repeat
  • 1236039 2025-008
    Material Weakness Repeat

Programs in Audit

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