[{"_1":2,"_99":-5,"_100":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6647055,"mediaKeyId","2524989-75e21bccfc58a289d320dfa84e3f4cd8","parentId",2524989,"title","Office of Audit and Performance reports staffing changes, risk assessment and plans for an audit charter and AI guidance","audioSeconds",1432,"startMs",2617000,"endMs",4049000,"viewUrl","/Search/View?dp=1&key=2524989-75e21bccfc58a289d320dfa84e3f4cd8&start=2617&end=4049","thumbnailUrl","https://assets.pipeline.soar.com/2524989-75e21bccfc58a289d320dfa84e3f4cd8/thumbnail_2617000.jpg","articleUrl","/articles/6647055/Indianapolis-City/Marion-County/Indiana/Office-of-Audit-and-Performance-reports-staffing-changes-risk-assessment-and-plans-for-an-audit-charter-and-AI-guidance","mediaUrl","https://secure.pipeline.soar.com/6647055-8370b049b9df1ae0872a3d0af8258755/orig.mp4?Expires=1770869237&Signature=USAjwB1L1u91h8LKscMPj6rgQM-ZReLTQ-pCcI7IoTY3zt8wQHZRgl5XzodiTGfPaNRvC40w3LMr2fJriJPADrjUtIgIxzo4HcF-D-LdY-vi45ZJQ7qKYEx7kT7XnQj9xmRERbXx5Ks8Bmsxz-zvPDrRluhQGNTZ1V3oI8LFwy5TApmrc4p6uyGeXG~THBOdb30hovKCNpp~~QgX6smOW~n0GrDsBRy7JXklVtb2FjzneUHVJrdcC9KNlqNiAhv-N1sIDcVGyv4yx6SVk~xJ3jGmQ0P4Bug1BrFzrZhQYuDwOdmsEfaylzDh3ErIczQsrsinOLK6FWuc6Rg7QDkDFQ__&Key-Pair-Id=KUT5TJCACFTXG","author","City Council of Indianapolis, IN","date","2025-03-07T00:00:00Z","article","Wesley Jones, director of the Office of Audit and Performance (OAP), updated the Indianapolis-Marion County Audit Committee on staffing, the office’s enterprise risk assessment and planned work for 2025 during the March 7 meeting.

Staffing and operations: Jones said longtime audit manager Vanessa Mitchell retired in February. Heather Jones has been promoted to audit manager and a senior-audit vacancy is expected to be filled in the coming weeks. Jones described continuity in the performance and innovation team and said the office will continue administering whistleblower tips, cash counts and internal-control training.

Risk assessment and plan: OAP completed an enterprise risk assessment in the prior fall using about 15 measurable factors (personnel tenure, budgetary expenses, federal-grant expenditures and related data) to produce an agency risk rating. Jones summarized the three largest year-over-year decreases (courts, recorder and cooperative extension) and three largest increases (Office of Finance and Management, Department of Parks and Recreation, and Department of Metropolitan Development\u0000/Neighborhood Business and Services) and said the office will refine the methodology. He said risk assessment results will inform targeted audits and other engagements.

Audit charter: Jones told the committee OAP is drafting a formal audit charter that will define the internal-audit function’s mandate, services and authority. He said the charter is intended to give stakeholders clearer expectations and to provide the office support if it encounters resistance during engagements; Jones said he hopes to present a draft for committee review and possible vote by July.

AI and tools: Committee members asked about using artificial-intelligence tools. Jones said the office is still evaluating options and that the Information Services Agency has introduced Microsoft Copilot pilot work. He and Deputy Director Vivian Agnew said they plan to identify a small number of staff to build expertise and that AI could be helpful for reporting and analysis, with an emphasis on responsible, low-risk pilots.

Other items: Jones noted OAP will continue enterprise collaboration, lean continuous-improvement training, and a spring session of the Indy Performance program. He repeated that external auditors will share drafts with the State Board of Accounts and that OAP will work with council and departments on better early visibility into underspends and fund balances to improve budget decisions.

No committee vote was taken on OAP operational matters during the update; Jones asked members for feedback on the draft audit-charter approach.","mediaType","Video","parentTitle","City Council of Indianapolis, IN - Marion County Audit Committee - Mar 07, 2025","oneSentenceSummary","Director Wesley Jones told the Audit Committee on March 7 that the Office of Audit and Performance has a new audit manager, is finalizing another senior hire, completed a risk assessment of city agencies, and plans to propose an audit charter this year; the meeting also included discussion of exploring AI tools for audit and performance work.","taxTitle","Indianapolis City, Marion County, Indiana","taxId",3627,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6647059,"External auditors outline 2024 audit plan, single-audit coverage and reporting changes",1193,314000,1507000,"/Search/View?dp=1&key=2524989-75e21bccfc58a289d320dfa84e3f4cd8&start=314&end=1507","https://assets.pipeline.soar.com/2524989-75e21bccfc58a289d320dfa84e3f4cd8/thumbnail_314000.jpg","/articles/6647059/Indianapolis-City/Marion-County/Indiana/External-auditors-outline-2024-audit-plan-single-audit-coverage-and-reporting-changes","https://secure.pipeline.soar.com/6647059-5b5141ea1f48f66769051c4f0e956d45/orig.mp4?Expires=1770869237&Signature=VoB1sa1YOLgX6ZQTO5oym1JV0NBrhoc73Vd0IWHgAili82iUIG--2Hdu37Gh7MgmCpFEmEDTcHN0L5XE2I4E2uSYKp2jE-T9UGTfCdOr-kbeoBaUo2MC9KDMCDQHUmdjbmWTeDeauUc-mbp~qd3lpsU7RxSk6rEkox~DMmiBVu8i-tuG3SMI4BoCDc9WM8WVcMTQrpBpLNsMiK0ieo8kmYJRpe20S8AuCczlwOaXKTmeSru7XYyxG1QJPX6s2YH6SiT8IO4srBi-wJRr1GbnlSsIrogmLHU59QG~z-aaLJ1nidiRPLhE8P8~JnSimUFaRvj45XEwH7GpV3HcrTTc0A__&Key-Pair-Id=KUT5TJCACFTXG","External auditors briefing the Indianapolis-Marion County Audit Committee on March 7 summarized the scope, timing and risk focus for the 2024 financial and federal-award audits and described recent reporting changes affecting the city’s financial statements.

Rick Clayton, partner with the external engagement team, told the committee the auditors conduct the financial-statement audits “in accordance with generally accepted auditing standards” and the federal-award work under “uniform guidance.” He said the audit provides “reasonable rather than absolute assurance” and that auditors “don't audit every single transaction, we don't audit every single penny.”

Key audit risk areas called out by the auditors include improper revenue recognition and override of controls (inherent risks for most governments), the year-end conversion from cash/budget to full accrual accounting, accounts-payable cutoff, capital-asset accounting and long-term debt. Clayton said new GASB standards would be evaluated during the engagement and described potential presentation changes on statement columns and major-fund reporting that could appear in the ACFR.

Single-audit coverage and ARPA: The auditors said federal requirements prescribe which programs must be audited; the team listed four major programs for coverage in 2024. Several of the programs are COVID-related, and the auditors identified the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF, commonly discussed as ARPA funds) as among the items requiring attention. The auditors explained ARPA compliance includes monitoring of subrecipients and a separate Treasury-defined category—beneficiaries—with different ongoing compliance obligations.

On subrecipient monitoring, one council member urged greater outreach so community nonprofits know federal compliance expectations early; the auditors and committee discussed the difference between subrecipients (which carry compliance obligations) and beneficiaries (which may not carry ongoing federal compliance requirements once funds leave the city).

Indianapolis Housing Authority: The auditors addressed prior audit delays tied to the Indianapolis Housing Authority (IHA). Rick Clayton said, “IHA was actually removed from the city's financial statements last year, because in essence, it's really functioning as a HUD organization more than it is a city organization,” and that the removal followed a cooperative agreement with HUD. The auditors said that reporting-entity change should reduce the risk that IHA would delay the city’s ability to issue timely ACFR and single-audit filings.

Timing and deliverables: Auditors said they will begin fieldwork in the weeks following the meeting, expect to return with final results in July, and target a June 30 deadline to remain competitive for the Government Finance Officers Association certificate of achievement and to meet rating-agency expectations.

The auditors told the committee they will share drafts with the State Board of Accounts in June and will notify the committee earlier if they encounter issues or findings they believe warrant committee attention.

No formal committee action was taken on audit scope at the meeting; the committee approved the audit report later in the session.","City/county external auditors presented their 2024 audit approach on March 7, highlighting risks around revenue recognition and accrual conversions, federal single-audit programs including ARPA/CSLFRF and COVID awards, and a reporting-entity change that removed the Indianapolis Housing Authority from the city's financial statements.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6647065,"Audit committee approves prior minutes and the 2024 audit report",83,157000,240000,"/Search/View?dp=1&key=2524989-75e21bccfc58a289d320dfa84e3f4cd8&start=157&end=240","https://assets.pipeline.soar.com/2524989-75e21bccfc58a289d320dfa84e3f4cd8/thumbnail_157000.jpg","/articles/6647065/Indianapolis-City/Marion-County/Indiana/Audit-committee-approves-prior-minutes-and-the-2024-audit-report","https://secure.pipeline.soar.com/6647065-f4fce7dab76f4ffab2cb3b47310bc09a/orig.mp4?Expires=1770869237&Signature=PFg9jbeLwuYtS2OwRe~VOHyauTRCT-JSr4AEWlJ3DNMc~6W0Fxppb31GpWZKM7eJp8x-yo-ZLhDlDMrm4IfBY-k0x-FZVvHF~hr9YuI-ejfILOFANeeWRtRBtybG3gNDBThs6AD~hzt0G80JxlbwKyj~p2CJgvWR4VfYHB7a44N5CJ2rh0eu~Pk7tKbOjRV3aEayM47A8Jj6fF6C3hQ~f5om3GqV5YciE1bwZ2j55RkougXx7F~3WJVHv8kvp25GXWYFbDiNZPzMXrpFOIW2jTJyAei3vvcGlW6zV-UNzgeeZWjnzPnj5UozT2HFaHi-nKgNuusPYqK34NuJnWww6Q__&Key-Pair-Id=KUT5TJCACFTXG","The Indianapolis-Marion County Audit Committee approved two procedural items during its March 7 meeting: the minutes from the committee’s Oct. 25, 2024, meeting and the 2024 audit report.

Committee Chair David Reynolds called for a vote on approval of the Oct. 25, 2024, minutes after confirming a quorum. Councilor Dan Boots moved to approve; the motion was seconded. The chair called for a voice vote and said, “All those in favor, say aye.” Committee members responded “Aye,” and Reynolds said the motion carried.

Later in the meeting the committee considered approval of the 2024 audit report (the agenda had misidentified it as the 2025 audit report). Reynolds noted that the report had been distributed to committee members the prior week. Councilor Dan Boots moved approval; the motion was seconded. The committee approved the report by voice vote after the chair called for “aye” and declared the motion carried.

Votes at a glance
- Approval of prior minutes from Oct. 25, 2024 — Mover: Councilor Dan Boots; Second: not specified; Outcome: approved by voice vote. (No roll-call tally recorded in the transcript.)
- Approval of the 2024 audit report — Mover: Councilor Dan Boots; Second: not specified; Outcome: approved by voice vote. (No roll-call tally recorded in the transcript.)

The committee adjourned after the business; the chair reminded members of the next scheduled meetings on July 25, 2025, and Oct. 31, 2025, and of a May 1 deadline for annual economic statements of interest to the Office of Corporation Counsel.","The Indianapolis-Marion County Audit Committee on March 7 approved the minutes from Oct. 25, 2024, and voted to accept the city/county 2024 audit report after a brief procedural motion and voice votes.","actionData","errors"]

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Office of Audit and Performance reports staffing changes, risk assessment and plans for an audit charter and AI guidance

External auditors outline 2024 audit plan, single-audit coverage and reporting changes

Audit committee approves prior minutes and the 2024 audit report