Indianapolis Marion County Audit Committee Meeting - July 31, 2026
Indianapolis Marion County Audit Committee Meeting - July 31, 2026
The Indianapolis Marion County Audit Committee met on July 31, 2026, to review the annual external audit results for the City of Indianapolis and Marion County for fiscal year 2025, and to receive an update from the Office of Audit and Performance (OAP). The committee approved prior meeting minutes and heard presentations from Forvis Mazars, the external auditor, and Director Wesley Jones.
Consent Calendar
- Approved the minutes from the October 31, 2025 and March 13, 2026 meetings unanimously.
Public Comments & Testimony
- No public comments were made.
Discussion Items
- External Audit Results (City and County): Rick Wicker, Sarah Sears, and Amanda Mitchell of Forvis Mazars presented the audit results. The city and county both received clean (unmodified) opinions on their financial statements and federal compliance audits. The city had three major federal programs audited (CDBG, CDBG loan program, and coronavirus state and local fiscal recovery). The county had one major program (child support). Both entities were classified as low-risk auditees. Material weaknesses were identified in internal control over financial reporting: for the city, related to capital asset reporting for NDOT infrastructure projects; for the county, related to the depreciable life of jail cells at the Criminal Justice Center (depreciated over 5 years instead of 30). Additionally, information technology general control deficiencies were noted as the lowest level of deficiency. The presentation also covered financial trends, including pension liabilities, fund balances, and revenue sources. Committee members discussed the implications of data center developments on property taxes and public services, and the distinction between full accrual and fund-level reporting.
- OAP Update: Director Wesley Jones reported that the OAP audit team is fully staffed, with a performance consultant vacancy filled. The performance team conducted cybersecurity training, and Caitlin Edwards completed her Six Sigma Green Belt. Upcoming audits include benefit leave and a follow-up on the OPHS audit. The Office is preparing for a peer review. The Indy Performs training program continues, with 36 participants across two sessions and 101 total learners for the online continuous improvement training. The third annual Indy Performs symposium is planned for January 2027. Committee members discussed the OPHS audit follow-up and the need for standard operating procedures.
Key Outcomes
- The committee received the external audit reports for both the city and county without objection.
- No compliance findings were reported; material weaknesses in capital asset accounting were noted.
- The committee acknowledged the work of OFM, OAP, and Forvis Mazars.
- The next meeting is scheduled for October 30, 2026, at 9:00 a.m.
Meeting Transcript
Good morning. Good morning, everyone. Thank you for attending the July 31st 2026 Indianapolis Marion County Audit Committee. My name's David Reynolds. I'm the chairperson for the audit committee. Thank you all for your attendance. I do see a quorum. First item of a uh business would be introductions. So I'll go to my left. Mr. Plain Clayton, uh former bean counter, and uh I guess I'm rolling off this year, maybe. Oh thank you, Mr. Chair. Michael Paul Hart, uh Indianapolis City County Counselor representing District 20. Good morning. My name is Susan Gordon with State Board of Accounts. Anita Kumar, the uh attorney for the board. Good morning, everyone. Craig Anasuchigaza, City of Indianapolis. Good morning. Dan Boots, District 3, City Councilor. Abby Hanson, City Controller. Candice Harris, Council CFO. Wesley Jones, Director of the Office of Audit and Performance. Thank you very much. And kind of as a tradition, I always like to recognize the people be at least behind Wes in front of me that actually do all the work. And so if we could just go through the room and introduce yourself, that'd be great. Start right here. Thank you. Sarah Sears with Forbes and Zara. Command of Mitchell, Forbes is I. Rick Wickren with Forbus Desorders. Kate Crown, Chief of Information Officer. My name is Ucilla Oppelman. I'm the attorney for OPHS. James Priester, Auditor, Office of Audit and Performance. Caitlin Everett, Manager of Performance from the Office of Audit and Performance. Jennifer, oh, I've got a county institution. Hi, Melan from Boomershine, uh Financial Reporting Analysts. Robert Jenny for a motion. All right, thank you very much. Appreciate all everyone's efforts to get us to this point, which is kind of the highlight for the audit committee this month's meeting. But first off, a couple of housekeeping issues. Committee members, as you as you talk, uh this meeting is being videotaped. Uh so please uh turn on your mics so that uh your voice is picked up. Likewise, any audience members that would happen to come up and answer any questions of the committee or whatnot, we would prefer that you come up and stand. There's a mic, there's a mic there to pick up your voice as well, so that it's um part of the uh video tape as well. Thank you very much. Moving on to the agenda then the first administrative action of the committee is approval of actually two prior meetings. Um we have to approve the October 31st of 2025 minutes and the March 13th of 2026 minutes.
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