Wayne County audit committee discusses late budget amendment 2024-35302 and potential Public Act 2 violation

The Wayne County Committee on Audit discussed budget adjustment 2024-35302 and possible noncompliance with Public Act 2 of 1968 during a meeting where Auditor General Marcy Cora said the amendment arrived months after the fiscal year closed and could trigger a material noncompliance finding in the county’s 2024 audit.

Cora told the committee she prepared a memo after a February 20 Ways and Means discussion and reviewed state guidance that, in her words, makes clear “there is no authority to amend the budget after year end. Appropriations made after a contract is entered into or funds spent is a violation of the act.” The committee pressed management staff to explain why the adjustment was filed more than four months after the September 30 fiscal year end and what steps will prevent a recurrence.

County finance officials said several operational factors contributed to the late amendment.…