Wayne County Commission approves $8 million post‑fiscal-year revenue certification after audit concerns

The Wayne County Commission on [date not specified] approved a motion to certify $8,000,000 in general‑fund revenue and reallocate those dollars across county departments, despite repeated auditor warnings that the budget adjustment arrived months after the close of the fiscal year.

The move was approved after discussion and a motion by Commissioner Kenlock, supported by Commissioner Killeen; the motion carried. Commissioner Morecki and Commissioner Anderson recorded objections during the debate and indicated they would vote no on the item.

The discussion centered on why the revenue certification arrived roughly four and a half months after the end of the last fiscal year and on steps the county has taken to avoid a repeat of last year’s audit finding. Greg McIntyre, deputy budget director in Management and Budget, said the county’s recovery from a recent cyberattack contributed to the delay but stressed staff needed time to reconcile the books before presenting a confident adjustment. "The cyberattack has something to do with that," McIntyre said, adding that the department needed assurance the books were accurate before moving funds.

Marcia Korra, the county’s auditor general, told commissioners the timing will produce a repeat external audit finding if not addressed. "With this budget adjustment coming 4 and a half months after the close of the fiscal year, this was a repeat audit in the external audit’s findings. It will again be a repeat audit, and it also makes it hard because we need to submit our financial statements to the state of Michigan by March 31," Korra said, warning that late adjustments complicate completion of the external audit and could trigger state consequences if deadlines are not met.

Commissioners pressed management and budget officials on staffing and remedial steps. Commissioner Anderson asked whether the department was fully staffed; McIntyre said it was not. Commissioners requested a follow‑up review by the auditor general and county counsel and asked for a committee briefing on corrective actions, including steps to prevent the cycle of late adjustments.

The approval came after a special committee meeting where the item had been forwarded to the full commission without a recommendation. Commissioners noted the county must be careful to avoid moving fund balance in a way that could cause a deficit. McIntyre said staff are using outside assistance when needed and that the finance team is working to meet audit timelines.

Votes at a glance

- Motion to certify $8,000,000 in general‑fund revenue and reallocate funds to various departments: Moved by Commissioner Kenlock; supported by Commissioner Killeen; outcome: approved (motion carries). Recorded no votes: Commissioner Morecki (no), Commissioner Anderson (no). Full roll call not provided in the transcript.

- Public Services report (items 1–7): Moved by Commissioner Morecki; outcome: approved (motion carries).

- Ways and Means report (26 items): Moved by Commissioner Kinlock; supported by Commissioner Garza; outcome: approved (motion carries). Commissioner Morecki recorded as a no on item 23.

- Health and Human Services report (items 1–2): Moved by Commissioner Martha G. Scott; outcome: approved (motion carries). Commissioner Koenigsegg recorded an abstention on item 1.

- Audit Committee report (1 item): Moved by Commissioner Dobb; supported by Commissioner Killeen; outcome: approved (motion carries).

- Government Operations report (items 1–11): Moved by Commissioner Clemente; supported by Commissioner Garza; outcome: approved (motion carries).

Why it matters

Auditors flagged the late budget adjustment as a repeat finding; county officials said the delay stemmed in part from a recent cyberattack and from staffing shortfalls. Because the county must file audited financial statements with the state of Michigan by March 31, commissioners and the auditor general warned that late internal adjustments make timely external audit completion more difficult and could require the county to request a filing extension or face state actions.

Clarifying details

- Amount certified: $8,000,000 (general fund). Source: Management and Budget presentation to the commission.

- Timing: The adjustment was presented about four and a half months after the close of the fiscal year, which the auditor general described as a repeat audit finding.

- Deadline: State financial statement filing deadline cited by the auditor general is March 31 (state of Michigan requirement cited in the meeting).

- Contributing factors cited by staff: a county cyberattack that disrupted work and understaffing in the financial reporting unit; outside assistance engaged to help reconcile accounts.

- Prior overrun clarification (related Ways & Means discussion): A department overrun of $4,800,000 last fiscal year was attributed to a vendor named New Image and to increased rates for Spectrum bed costs and staffing at JDF, according to the finance director for juvenile youth services.

Next steps noted in the meeting

Commissioners requested a written review and follow‑up from the auditor general and county counsel on the circumstances that produced the delay, and they asked management and budget to report in committee on staffing and remediation plans to prevent a recurrence.

Sources and attributions

Quotes and attributions in this article come from the meeting transcript of the Wayne County Commission and are attributed to speakers who spoke during the discussion: Greg McIntyre (deputy budget director, Management and Budget), Marcia Korra (auditor general), Commissioner Kenlock (mover), Commissioner Killeen (support), Commissioner Morecki (recorded no), Commissioner Anderson (stated intent to vote no), and other commissioners present. If a statement in the meeting was not tied to a named speaker in the transcript, it is presented here as an unattributed summary of the discussion.

Ending

The commission approved the certification and reallocation with the admonition that county administration return to the commission with additional detail on corrective steps and staffing, and the auditor general signaled she will monitor whether the county avoids a repeat audit finding in the next audit cycle.