# Committee Meeting | Audit - November 12, 2026

The Wayne County Commission Committee on Audit met on November 12, 2026, to review the agreed-upon procedures report for January 1, 2023, through December 31, 2024. Michael Nicholas of GJC CPAs and Advisers presented the results. Testing identified missing or inaccessible documentation, including one non-payroll disbursement support file, payroll certifications and timesheets, and commissioner budget memos; other tested mailing expenditures and expense reports had no exceptions. The presentation noted the records covered a period when the county was transitioning from PeopleSoft to Oracle. No contract award, new procurement, or spending decision was discussed. A motion to receive and file the report was made and supported, but the transcript does not capture the vote outcome.

Commissioners discussed record retention and the need for clearer procedures and an orientation on retaining employee contracts, certifications, and timesheets; staff also suggested electronic records. The commission’s retention policy may need updating. The meeting noted that the commission is audited every two years under the charter. The minutes were approved by motion, with no opposition or abstentions recorded.

**Jurisdictions:** sled
**Industries:** Professional Services
**Published:** November 12, 2026

### Sources
- [Committee Meeting | Audit - November 12, 2026](https://www.youtube.com/watch?v=UgUGXP9t_sY) - Wayne County Commission