Wayne County audit office outlines 2025 risk‑based plan; commissioners vote to receive and file

Wayne County Auditor General Marcy Corral presented the Office of the Auditor General’s risk‑based audit plan for 2025 to the County Committee on Audit on Feb. 12, saying the plan lists 48 potential engagements and that current staffing can complete roughly 20 projects this year.

"This is our audit plan for the year 2025," Corral said, describing a process that begins with a countywide risk assessment questionnaire to elected officials and department heads and ends with corrective‑action follow up on findings.

The plan is built from a risk assessment that asks officials to rate budget, revenue, regulatory compliance, staffing turnover and control‑environment risks, Corral said. The office based the 2025 plan on about 48,400 direct hours of work and current staffing of eight full‑time and one part‑time employees.

"We developed the plan as a risk based audit approach to determine the priorities for the audit activities that we're going to take up within the 2025 year," Corral said. She added the office keeps the plan flexible and will add or reassign engagements if higher‑priority risks arise during the year.

Corral highlighted several proposed or in‑progress engagements: an Economic Development Corporation (EDC) parking garage, grant management reviews (including federal funds), the jail inmate telephone services contract (staff were conducting a walkthrough at the jail), DPS equipment, and a review of procurement emergency approvals requested by a commissioner. She also said projects that have appeared on prior plans include business certification and human relations reviews and a county‑owned buildings and leases review.

Deputy Auditor General Vandy Odes introduced himself before the presentation and summarized his audit background. "I have a background in internal auditing and as well as external auditing," Odes said, noting experience with CPA firms, nonprofits and federal single‑audit work.

Commissioners asked for clarification about the mismatch between the 48 items on the list and the roughly 20 projects the office expects to complete. "But you think we're gonna get about 20 done?" Commissioner Killeen asked. Corral replied, "Correct," and explained the office intentionally lists more engagements so it can substitute projects if others cannot proceed; unfinished items roll over to subsequent years. She said several engagements already in process could be reported within about 45 to 60 days and that the office conducts a continuous risk assessment throughout the year.

Corral described the office’s workflow and timing: after issuing a report to the Committee on Audit and the full board, the office sends a request for a corrective action plan 30 days after the full Board receives a report. The office also conducts follow‑up engagements when corrective actions do not fully address identified risks. A budget‑sensitive review is scheduled annually around July–August, she said, and the county’s external audit contract is being prepared for competitive bidding.

After the presentation and brief discussion, Commissioner Garza moved and Commissioner Wilson supported a motion to receive and file the audit plan. With Commissioners Wilson, Killeen, Garza and Chair Dobb present and Commissioner Kanesick excused, the motion carried by voice vote.

The meeting also approved the Feb. 12, 2025, meeting minutes (moved by Commissioner Killeen, supported by Commissioner Garza) by voice vote earlier in the session.