Committee Meeting | Audit - May 13, 2026

The Wayne County Commission's Audit Committee met on May 13, 2026, primarily to review and discuss the county's fiscal year 2024-25 annual comprehensive financial report and the results of the independent external audit conducted by Plante & Moran, PLLC. The auditors presented a detailed summary of the audit findings, including an unmodified audit opinion indicating compliance with financial reporting standards. However, the audit identified 11 findings, including nine related to internal controls over financial reporting and two related to federal program compliance. Several findings were repeat issues, such as material weaknesses in internal controls over journal entries, inmate property cash reconciliations, and bank reconciliations. The auditors also noted challenges related to the county's transition to a new Oracle financial system and staffing constraints. The committee discussed the ongoing nature of repeat findings and the need for effective corrective actions. The audit report was forwarded to the commission with a plan to address findings in a future meeting. A motion to pass the audit items for the day was approved without opposition.