Independent auditors reported an unmodified (clean) opinion on the City of Sunny Isles Beach’s financial statements for the fiscal year ended Sept. 30, 2024, and said there were no audit findings.

Nicholas Martin, senior audit manager with CBIZ, summarized the annual comprehensive financial report and highlighted the auditor’s conclusions. “In our opinion, the accompanying financial statements referred to above present fairly in all material respects,” Martin told the commission. He said the firm issued the highest level of assurance and identified no findings in the single audit required for federal awards.

Martin drew commissioners’ attention to several key figures in the document: the auditors noted an unrestricted net position for the government‑wide statements of $61,000,000. At the fund level the report lists a total general fund balance of $87,800,000; the presenter said “62.9 represented unassigned fund balance position” during his remarks (the transcript does not specify whether that figure is a percentage or a dollar amount).

The auditors also presented information on federal grant expenditures: because the city expended more than $750,000 in federal funds it was subject to a single audit, and the schedule of federal awards is included in the report. Martin told the commission that after testing the grants and the city’s controls there were no findings to report.

Commissioners thanked finance staff and the auditors for the work. Mayor Larissa Svechin and other commissioners noted the combination of the audit result and procurement award in presenting an overall positive view of the city’s fiscal controls; staff said procurement changes were part of broader internal control improvements.