OXFORD — Town Manager Adam Garland presented the Select Board on Thursday with the results of the town’s 2024 audit, prepared by HRH Smith & Co. of Buxton.

Garland shared points for improved accounting that were included in the auditor’s management letter, but noted that for the most part Finance Director Elizabeth Olsen and other municipal staff had already put alternative procedures in place for the current fiscal year, which started July 1.

The issues are generally procedural, such as getting outstanding checks applied and cleared more promptly and making sure managers submit supporting documentation with approved invoices.

“With tax increment financing, the auditor said the town needs to make sure we’re following records retention,” Garland said. “One item mentioned is that old, outstanding checks that should be cleared out and removed from the books sooner,” Garland said. “We changed assessor and finance staff during the fiscal year, which means we have people who are in a better place to understand what records are needed for TIFs and how they are calculated.”

Garland also brought up a perennial finding: Oxford’s Sewer Department is not generating revenue.

“It loses money every year,” he said. “Right now the Sewer Department is run as an enterprise,” whereas other departments generate revenue but are not expected to offset operating costs with revenue. “We are talking with the auditors about managing the Sewer Department to be more in line with our other municipal operations.”

Garland said he is reviewing the fee schedule but that the town will never be able to raise them enough to pay the department’s $800,000 annual debt service and its expenses.

Oxford’s audit for the fiscal year that ended June 30 is underway. Garland noted it is unusual to receive the previous year’s so late.

In other business, the board voted to increase some municipal fees. Going forward, nonresidents will pay a notary charge of $5 per document. The service will continue to be free for residents.

Town Clerk Kathleen Dillingham presented charges and policies for cemetery burial plots, as well as operating responsibilities for maintaining them.

Selectman Phil Richardson made a motion to increase burial plot prices from $175 to $400 for residents and from $250 to $500 for non residents. The motion was unanimously approved.

The board also voted to use the town’s building reserve account to purchase two propane tanks from C.N. Brown for $11,626 and have the Highway Department crew install them at the town offices on Pottle Road. C.N. Brown is Oxford’s fuel supplier for this fiscal year.

The current tanks are about 30 years old and the property of Amerigas. Garland said given their age at least some of the expense of removing them will fall to Oxford but expects to be credited for the gas remaining in the tanks.

Alan Lima Sr. and Edward Adams were reappointed to the Planning Board and Brian Landis was reappointed to the Appeals Board.

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