Quick take
- Grambling received an unmodified opinion, the highest level of assurance an independent auditor gives, the Lincoln Parish Journal reported from the council’s Thu., Nov. 5, meeting.
- Finding one, the auditor said: the city set aside the required sinking fund for its bonds but had not set up other reserve accounts its bond agreements require.
- Finding two, the auditor said: the general fund and the health and sanitation fund went over budget by 5% or more without the budget amendment state law requires.
- The council introduced ordinances to amend the 2026 budget and adopt the 2027 budget. Both are expected to come up for a vote at the next meeting.
The City of Grambling received a clean overall audit opinion with two compliance findings, the City Council heard at its November meeting Thursday night, Nov. 5, the Lincoln Parish Journal reported.
John Murray, a certified public accountant with Mauldin & Jenkins LLC, told the council the city received an unmodified opinion, the highest level of assurance an independent auditor gives on financial statements. “In this audit, we did not identify any deficiencies in internal control that we consider to be control weaknesses,” Murray said, according to the Journal.
The two findings
Murray described the two findings this way, according to the Journal:
- Bond reserves. Grambling set aside money in the sinking fund its bond resolution requires, but it had not set up other reserve accounts the bond agreements call for. Murray recommended the city review its debt agreements and set up all the required reserves.
- Budget amendments. State law requires local governments to amend their budgets when revenue falls short or spending runs over by 5% or more. Two funds, the general fund and the health and sanitation fund, went over by at least that much. Murray recommended closer tracking during the year.
Auditors also tested the city’s federal grant money for utility projects and found Grambling complied with the requirements for its major federal programs, the Journal reported.
Other business
- The council introduced ordinances to amend the 2026 budget and adopt the 2027 budget. Both are expected to be considered for approval at the next meeting.
- It approved the Louisiana Compliance Questionnaire and the 2027 holiday schedule, and introduced an ordinance setting 2027 meeting dates, times and location.
- Planning and Zoning Committee Chairman Mark Hunter said the committee is rewriting the city’s building and abatement procedures to reflect a 2025 state law that affects Grambling. He said the revised document, which will explain the steps in the demolition process, is expected back before the council in January, after new council members take office.
This story is based on the Journal’s meeting coverage. We did not find the new audit report posted on the Louisiana Legislative Auditor’s public reports site as of Saturday. We will link it when we find it.