Speaker numbers apply only to this recording. Names come from transcript evidence. “Possibly” marks uncertain attribution.
The Indianapolis Marion County Audit Committee met on October 30, 2026. Chair David Reynolds presided over the meeting, which included the approval of amended minutes, a comprehensive year-end report from Director Wesley Jones of the Office of Audit and Performance, and discussions on the office's 2027 priorities.
Director Wesley Jones reported that the office is fully staffed for the first time since 2023. The central focus was the results of the office's external peer review, required every three years under the Government Accountability Office's Yellow Book standards.
The review, conducted by the Association of Local Government Auditors (ALGA) with peers from Oklahoma City and Milwaukee, assigned a rating of 'Pass with Deficiencies', a step below the 'Pass' rating received in 2023. Director Jones emphasized that the five findings were entirely related to insufficient documentation of existing best practices, not a lack of the procedures themselves. The findings addressed insufficient documentation of auditor independence, quality control oversight, inquiries into legal proceedings, cause-and-effect analysis of findings, and staff supervision.
In response, the office is implementing corrective actions including revised independence forms, new procedural checklists, standardized work paper templates, and enhanced review sign-offs. Two staff members, Heather Jones and Malik Audoin, have been trained to serve on peer review teams for other ALGA member agencies. Councillor Tanya commented on the value of having diverse perspectives from out-of-state reviewers, which Director Jones confirmed as a significant benefit for networking and cost-effectiveness compared to hiring a local firm.
For 2027, the audit team will focus on enhanced risk assessments and a revised risk-based audit approach. The performance and innovation team will continue maturing the Indy Performs program, which served 54 participants from 20 departments in 2026.
Good morning. Good morning, everyone. Thank you for attending today's Indianapolis Marion County Audit Committee. My name's David Reynolds. I'm the chairman of the of the committee. And first order of business is introductions of the committee. So I'll go to my left. Okay. Mike Clayton. Apparently sick being countered. Michael Paul Hart, Indianapolis City Councilor representing District 20. Tanya and I, accountant, MBA, the organizer. Good morning, I'm Susan Gordon with the State Board of Accounts. Morning, Wesley Jones, Director of the Office of Audit and Performance. Controller Abby Hansen. Candice Harris, Council CFO. Okay, and then our tradition is usually to have the audience, which is generally staff members that do the real work, introduce themselves as well. So if we could start. My name is Caitlin Everett. I'm the manager of performance with the Office of Audit and Performance. Janine Rotman, that you can follow the LFM. I'm Libra's Food Shines Financial Reporting Panelists. Right. Jamie McPherson, so you can consult on a performance meeting. All right, thank you very much. Appreciate that. Um Councillor Boots has joined us as well. So thank you, Mr. Chairman. Apologize for budgeting link. Dan Boots, District 3 City County Councillor. All right, very good. Thank you all for attending today. Um I do see a quorum, so we will be able to act on the minutes today, which would be our only action today by the committee, and after that, then we'll have a report by uh Director Jones on the operations of the office and audit and performance. So the packet was uh sent out to uh committee members um a couple of days ago. Are there any comments or concerns or edits to the minutes? Councillor Boots. Thank you, Mr. Chairman. Um just a couple of quick questions for clarification. Um section C3C required communications and other matters. There's the points uh one and two, City of Indianapolis and Marion County.