By T. Scott Boatright
The city of Grambling received a clean overall audit opinion despite two compliance findings, the City Council learned during its November meeting Thursday night at City Hall.
John Murray, a certified public accountant with Mauldin & Jenkins LLC, the firm that conducted the audit, told council members that Grambling received an unmodified opinion, the highest level of assurance an independent auditor can provide on financial statements.
“In this audit, we did not identify any deficiencies in internal control that we consider to be control weaknesses,” Murray said. “So, there was nothing that we saw that we considered weaknesses in internal control to report.”
However, Murray said the audit identified two instances of noncompliance involving bond requirements and budget amendments.
The first finding involved the city’s failure to establish certain reserve accounts required under its bond agreements.
“Y’all set aside money for the sinking fund, which is required by the bond resolution, and that was sufficient,” Murray said.
A sinking fund is money set aside over time to repay debt or meet a future financial obligation.
“The bond resolution also calls for some other reserves to be set up, so we noted that those reserves do need to be set up and maintained in addition to the sinking fund,” Murray said.
He recommended that the city review its debt agreements and establish all required reserve accounts.
The second finding involved a Louisiana law requiring local governments to amend their budgets when actual revenues fall short of budgeted amounts by 5% or more or expenditures exceed budgeted amounts by 5% or more.
“Y’all had two funds that exceeded the budgeted amounts by 5%,” Murray said. “One of those was the general fund and the other was the health and sanitation fund.”
Murray recommended that city officials more closely monitor revenues and expenditures throughout the fiscal year and amend budgets when necessary to comply with state law.
Despite those findings, Murray said the audit produced positive results concerning the city’s federal grant programs.
Because Grambling received significant federal funding for utility projects, auditors conducted additional testing to determine whether the city complied with requirements governing those funds.
Murray said the firm found that Grambling complied with requirements that could have a direct and material effect on its major federal programs.
“So we gave an unmodified opinion on your compliance with those federal requirements,” Murray said.
In other business, the City Council approved the introduction of ordinances to amend the city’s 2026 budget and adopt its proposed 2027 budget.
Both ordinances are expected to be discussed and considered for approval during the council’s next meeting.
Council members also approved the city’s Louisiana Compliance Questionnaire for the fiscal year ending in 2026 and introduced an ordinance establishing the dates, times and location of regular City Council meetings for the 2027 calendar year.
The council also approved Grambling’s 2027 holiday schedule.
During the meeting, Planning and Zoning Committee Chairman Mark Hunter updated council members on efforts to revise the city’s building and abatement procedures.
Hunter said the committee is developing a more comprehensive document that will incorporate changes resulting from legislation passed by the Louisiana Legislature in 2025.
“The current one is one page, and what I’m doing is spreading it out to two pages,” Hunter said. “What has transpired is that in 2025, there was a new bill that was brought forth in the Louisiana Legislature that specifically affects the city of Grambling. So, we have to incorporate that in there.”
Hunter said the committee will continue reviewing the proposed revisions through the end of the year, with plans to make the completed document available online for residents.
“The document will thoroughly explain the phases of the demolition process,” Hunter said.
He said the revised procedures are expected to return to the council in January, following the inauguration of newly elected council members, for consideration and approval.
“Once we revise it, we’re going to bring it back in January after the inauguration of the new council members for their approval, and then we’re going to move forward with it,” Hunter said.
