Finding 1221288 (2025-002)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2025

Accepted

2026-06-30

Audit: 405647

Organization: City of Oxford, Alabama (AL)

Auditor: KEMP & ASSOCIATES CPA PC

AI Summary

Issue: The city lacked adequate supporting documentation for grants.
Trend: This indicates a pattern of insufficient record-keeping practices.
Recommendation: Implement a system to ensure all documentation is organized and easily accessible for future audits.

Finding Text

The city did not maintain sufficient supporting documentation for the grants in a manner which the documentation was readily available upon request.

Corrective Action Plan

Staff that oversaw keeping the documentation for the grants was on vacation. In the future documentation will be kept by the departments awarded the grants.

Other Findings in this Audit

1221289 2025-003

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
20.205	HIGHWAY PLANNING AND CONSTRUCTION	$741,313
16.710	PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS	$185,000
93.045	SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES	$128,609
20.600	STATE AND COMMUNITY HIGHWAY SAFETY	$55,532
20.616	NATIONAL PRIORITY SAFETY PROGRAMS	$36,782
16.U02	NARCOTIC TASK FORCE (NTF) DRUG ENFORCEMENT AGENCY (DEA)	$22,411
93.044	SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS	$11,015
16.738	EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM	$9,890
16.U01	US MARSHALLS FUGITIVE TASK FORCE	$8,480