Finding 1221289 (2025-003)

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: Controls for preparing and reviewing the Schedule of Expenditures of Federal Awards were ineffective.
Impact: A federal expenditure was omitted from the current year's report.
Recommendation: Strengthen controls to ensure all federal expenditures are accurately reported.

Finding Text

Controls over the preparation and review of the Schedule of Expenditures of Federal Awards were not operating effectively to ensure federal expenditures were reported appropriately. As a result, a current-year federal expenditure was omitted from the Schedule of Expenditures of Federal Awards.

Corrective Action Plan

Staff will closely monitor all expenditures for a grant paid in future fiscal years and will record them properly on the Statement of Expenditures of Federal Awards

Other Findings in this Audit

1221288 2025-002

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