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Record of Proceedings

Indianapolis Marion County Audit Committee Meeting - July 25, 2025

Other Meetings (A-H) — Friday, July 25, 2025
BodyIndianapolis, Indiana
SessionOther Meetings (A-H)
DateFriday, July 25, 2025
StatusFILED
Video Record
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0:07

So it was subject to our company.

0:20

Oh, yeah.

0:28

Like our liquor.

0:30

If we get to the high school, it's got a link right at the edge of the middle.

0:43

We have all subjects in some work out to someone that they just get power.

0:52

So the chair does see a quorum.

0:56

Welcome everyone to the Indianapolis Marion County Audit Committee on July 25th, 2025.

1:05

We'll be begin with introductions.

1:08

My name's David Reynolds.

1:10

I'm the chair of the Indianapolis Audit Committee.

1:13

And I'll go to my right to Director Wesley Jones.

1:18

Morning, Wesley Jones, Director of the Office of Audit and Performance.

1:22

Morning, Controller Abby Hansen.

1:25

Thank you, Mr.

1:25

Chairman.

1:26

I am Michael Paul Hart, uh minority leader and Indianapolis City Councilor in District 20.

1:32

Tanya and I DBA owner of the organizer.

1:38

Mike Claytor.

1:39

I have no idea what I am.

1:43

Candace Harris, City Council CFO.

1:46

Hi, I'm Susan Gordon with State Board of Accounts.

1:51

Hi, I'm Vivian Agnew, the Deputy Director of the Office of Audit and Performance.

1:55

Great.

1:56

Thank you, everyone.

1:58

Wonderful room here.

1:59

I was talking to the counselor.

2:00

This is a very nice room.

2:01

The city council's done a nice job of renovating this room and from old offices into a very nice committee room.

2:08

So it's very nice.

2:11

Should be a fairly easy short presentation today from uh the external auditors to review the audit from for 2024.

2:24

Uh first action.

2:25

Oh, the chair does see a quorum of committee members.

2:28

So the first um action would be approval of the prior minute meetings, um, which were sent out to the committee members in advance of the of the meeting.

2:38

Is there any corrections, edits, comments, concerns with the minutes?

2:43

Move approval.

2:44

Been moved.

2:45

Do I have a second?

2:46

Second.

2:47

Been moved and seconded that we approve the prior minute meetings.

2:52

Uh all those in favor say aye.

2:56

Aye.

2:57

Opposed the same.

2:59

Motion carried.

3:01

Uh remind the committee members that uh our final meeting for 2025 will be Friday, October 31st, uh 9 a.m.

3:12

Um, room to be announced.

3:17

At this point, then we will turn the meeting over to Forvis to um present the um 2024 results of the audit for the city and the county.

3:33

Well, good morning.

3:37

My name is Rick Licker.

3:39

I'm happy to be here again with you.

3:40

Um we have several team members with us today.

3:43

Uh Andy Razel's here, uh Sarah Sears and Jordan Bray.

3:48

Just to let you know, Jordan may be the newest face that you see today.

3:51

Jordan is a huge piece of our audit team, especially if we have manager who's out on bondingly for much of this.

3:57

Um mayor Mitchell, Jordan really stepped up, and we're actually happy with us today.

4:03

Our goal today is just to talk about the responsibility for the audits, uh, touch on the scope of the audit work that we completed, cover our required communications and any other matters that came to our attention.

4:13

We'll go through the single audit results for both the city and the county, and then uh just I acknowledge the effort that goes into this because it's a large effort to get to this point.

4:22

Hopefully, what I think you're gonna find is that everything went really well really well this year.

4:26

And it's it's much to do because of the hard work of several people, some of which are in the room, some of which are not, but it takes a lot of work to get to this point.

4:34

We're very pleased that the audit results are very clean in exactly what you'd like to see.

4:38

I mentioned our team that's here today.

Discussion Breakdown — Share of Meeting
Audit█████████████████████████████████████████████56%
Training And Development██████████████17%
Procedural██████8%
Public Records Management█████6%
Technology and Innovation████5%
Budget███4%
Public Health██2%
Permitting Process██2%
Summary of Proceedings

Indianapolis Marion County Audit Committee Meeting - July 25, 2025

The Indianapolis Marion County Audit Committee met on July 25, 2025, at 2:00 PM. Chair David Reynolds presided over the meeting, which included approval of prior minutes, a presentation of the 2024 external audit results by Forvis (Forvis Mazars), and an update from the Office of Audit and Performance (OAP) Director Wesley Jones. The committee also discussed proposed changes to the office's ordinance.

Consent Calendar

  • Approval of Prior Meeting Minutes: The minutes from the previous meeting were approved unanimously by voice vote. Motion moved and seconded, all in favor, none opposed.

Discussion Items

  • 2024 External Audit Results (Forvis Mazars): Rick Licker, partner at Forvis, presented the results of the audits for both the City of Indianapolis and Marion County. The audits covered the city and county as separate entities, each with financial statement audits and single audits (federal programs). Key findings:

    • Overall Results: Clean opinions (unmodified) on all financial statements and federal programs for both entities. No material weaknesses or significant deficiencies were reported in either entity's financial audits—a first in recent years.
    • Single Audit: The city was not considered a low-risk auditee due to a 2022 finding, leading to 40% testing on a $181 million CFDA (down from previous year due to lower spending on COVID-19 relief funds). The city tested three major programs totaling $132 million. The county was low-risk, tested two major programs totaling $6.3 million on an $11.1 million CFDA. No internal control or compliance findings were reported for either entity.
    • IT Deficiencies: Three low-level deficiencies were noted, all related to information technology controls:
      1. Password policy adherence: Corrected after year-end.
      2. Regular review of financial system access: Policy exists but requires documented positive assurance (department heads to confirm access lists).
      3. Timely revocation of access for terminated employees.
    • New Accounting Standards: GASB 100 (accounting errors) and GASB 101 (compensated absences) were adopted; no material impact.
    • Future Standards: GASB 102 (constraints/concentrations, disclosure only), GASB 103 (MD&A), and GASB 104 (capital assets) will be evaluated in coming years.
    • City and County ACFR Awards: Both entities received the Certificate of Achievement for Excellence in Financial Reporting from GFOA for 2023 (most recent award).

  • Office of Audit and Performance (OAP) Update: Director Wesley Jones presented the mid-year update for 2025, covering:

    • Administrative: Training completed (e.g., Institute of Internal Auditors, ALGA conferences, Google certificate courses).
    • Audit Activities: One cash count review in progress, a benefits leave audit with minor issues, and a review of the Office of Public Health and Safety (OPHS) nearing completion (expected before October). Three additional cash counts to be completed.
    • Performance and Innovation: IndyPerforms program had 42 participants across 18 agencies in 2025 (spring and summer sessions). Lean continuous improvement training launched via HR platform (Seismic) with 95 learners started, 17 completed. Change management course (Indy Manages Change) in development. First IndyPerforms symposium held successfully; second planned for January 2026.
    • Proposed Ordinance Changes: Director Jones proposed minor amendments to the city-county ordinance governing OAP's powers and duties. Changes include:
      1. Expanding authority to review operations, internal controls, and expenditures (adding 'operations' and 'internal controls' to existing language).
      2. Explicitly including performance and innovation programming (e.g., training, consulting) in the ordinance.
      3. Adding language to ensure OAP has access to all information relevant to an audit (addressing past pushback from agencies).
    • Discussion: Councilor Hart raised the overlap with a potential Inspector General office. Chair Reynolds requested OAP to keep the committee informed of that parallel effort. Councilor Booth asked about the OPHS audit scope (all operations over five years, including federal funds) and requested findings before final budget decisions. Councilor Booth also inquired about a prior audit of BNS permitting process; Director Jones will follow up on status of the ombudsman recommendation.

Key Outcomes

  • Approval of Prior Minutes: Unanimously approved.
  • Audit Results Accepted: The committee acknowledged the clean audit results and thanked Forvis Mazars, the Office of Finance and Management (OFM) under Controller Abby Hanson, and OAP for their work.
  • Next Meeting: Scheduled for Friday, October 31, 2025, at 9:00 AM (location to be announced).
  • Motion to Adjourn: Moved and seconded; meeting adjourned.

(Note: No public comments were made during the meeting.)

Meeting Transcript

So it was subject to our company. Oh, yeah. Like our liquor. If we get to the high school, it's got a link right at the edge of the middle. We have all subjects in some work out to someone that they just get power. So the chair does see a quorum. Welcome everyone to the Indianapolis Marion County Audit Committee on July 25th, 2025. We'll be begin with introductions. My name's David Reynolds. I'm the chair of the Indianapolis Audit Committee. And I'll go to my right to Director Wesley Jones. Morning, Wesley Jones, Director of the Office of Audit and Performance. Morning, Controller Abby Hansen. Thank you, Mr. Chairman. I am Michael Paul Hart, uh minority leader and Indianapolis City Councilor in District 20. Tanya and I DBA owner of the organizer. Mike Claytor. I have no idea what I am. Candace Harris, City Council CFO. Hi, I'm Susan Gordon with State Board of Accounts. Hi, I'm Vivian Agnew, the Deputy Director of the Office of Audit and Performance. Great. Thank you, everyone. Wonderful room here. I was talking to the counselor. This is a very nice room. The city council's done a nice job of renovating this room and from old offices into a very nice committee room. So it's very nice. Should be a fairly easy short presentation today from uh the external auditors to review the audit from for 2024. Uh first action. Oh, the chair does see a quorum of committee members. So the first um action would be approval of the prior minute meetings, um, which were sent out to the committee members in advance of the of the meeting. Is there any corrections, edits, comments, concerns with the minutes? Move approval. Been moved. Do I have a second? Second. Been moved and seconded that we approve the prior minute meetings. Uh all those in favor say aye. Aye. Opposed the same. Motion carried. Uh remind the committee members that uh our final meeting for 2025 will be Friday, October 31st, uh 9 a.m. Um, room to be announced. At this point, then we will turn the meeting over to Forvis to um present the um 2024 results of the audit for the city and the county. Well, good morning. My name is Rick Licker. I'm happy to be here again with you. Um we have several team members with us today.

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