Wayne County audit office forwards 2024 annual report to commission

The Wayne County Committee on Audit voted to receive and forward the Office of the Legislative Auditor General's 2024 annual report after a presentation from Auditor General Marci Cora.

The report, prepared to comply with the County Charter and the Code of Ordinances, summarizes the office's work in 2024, including completed reviews, staff qualifications and two recent personnel departures, Cora told the committee. "The mission of the OAG is to provide value to officials responsible for governance, County managers, and the citizens of the County Of Wayne," she said.

Cora said the office completed 19 audit review projects in 2024, issued 10 new recommendations to county management aimed at strengthening internal controls (including improved contractor monthly reporting and review of invoice billings in the Register of Deeds), and assessed 19 previously issued recommendations as implemented or in process. She highlighted two performance engagements described in the report: the Register of Deeds Remonumentation Grant Program and Wayne County procurement practices related to sole-source and comparable-source procurements.

Cora described staffing and oversight practices in the office: it employs eight auditors, several with long tenure and multiple professional certifications, and maintains a strategic audit group, technical assistance group and automated work-paper software. She told the committee that two positions are currently vacant after the audit manager, John Kellett, retired and Tim Small left the office. "We are posting for audit manager and senior auditor positions currently," Cora said.

The auditor general also noted training and peer-review activities: audit professionals are required to obtain 80 hours of training every two years; the office uses webinars and a subscription learning service to provide continuing professional education; and a multi-year peer review for the periods covering 2022—1 to 2024 is scheduled for this year.

Committee members asked about the number of corrective action plans and capacity for the two-year audit cycle required by the charter. Commissioner Killeen pressed for more operational audits and said the office appears "stretched so thin." Cora said some engagements were postponed at management's request and that one postponed engagement (the Rhodes 1-800 call line audit) restarted and is expected to produce results within about 30 days.

Cora said she had distributed the draft audit schedule to commissioners for input, had received one response from the treasurer's office to a risk-assessment questionnaire and was working with county staff (including Janelle Allen and Darcel Brown) to collect remaining responses. She invited additional commissioner feedback on the upcoming audit plan.

The committee moved to receive the report as a "receiving file." Commissioner Garza moved the motion, Commissioner Killeen supported it, and the chair called for the vote; the motion carried.

Votes at a glance - Approval of Dec. 11, 2024, meeting minutes: Motion to approve moved by Commissioner Killeen, supported by Commissioner Alan Wilson; chair announced the motion passed. (Outcome: approved.) - Receipt and forwarding of the Wayne County Office of the Legislative Auditor General 2024 annual report: Motion to receive/forward moved by Commissioner Garza, supported by Commissioner Killeen; chair announced the motion carried. (Outcome: approved.)

The auditor general said she would discuss the proposed audit schedule and next steps under other matters and asked commissioners to review the draft schedule and the risk-assessment materials. The committee adjourned after a brief public-comment call for speakers produced no comments.