[{"_1":2,"_86":-5,"_87":-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",[32,74],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":44,"_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":67,"_71":72,"_73":72},"mediaId",6504975,"mediaKeyId","5475108-99a2bcf28ed6f82bc2ae4f2549147cfd","parentId",5475108,"title","Office of Audit and Performance proposes ordinance changes to clarify audit access, highlights training and Indie Performs uptake","audioSeconds",0,"startMs",1441000,"endMs","viewUrl","/Search/View?dp=1&key=5475108-99a2bcf28ed6f82bc2ae4f2549147cfd&start=1441&end=1441","thumbnailUrl","https://assets.pipeline.soar.com/5475108-99a2bcf28ed6f82bc2ae4f2549147cfd/thumbnail_1441000.jpg","articleUrl","/articles/6504975/Indianapolis-City/Marion-County/Indiana/Office-of-Audit-and-Performance-proposes-ordinance-changes-to-clarify-audit-access-highlights-training-and-Indie-Performs-uptake","mediaUrl","https://secure.pipeline.soar.com/6504975-834926c96926d72e4279309d6a85dbb8/orig.mp4?Expires=1771153325&Signature=HmpE5bVqG2ZYbVMjzIbHVphGZoTdDHx~qZIW2D5CahcMV6UlYVamt~bHrGBfJlNWONmdiczQOfd0cXzYPHLlnhO0R6-neJ70is7F-yDvnCDsmyMd-GukQTUnPx86z9zvgLDbYFp~-XTMpYuzcuddj~8ohpPV4jwfGfLe3JJnsc0TkOoRYKLrrhKPNQ0OXS6m-ViJs1ZZjRD2yTxTVy-xR0VrAukpCZjYSG6yK1-EXjD7rDO5EDvYB1rjtmKj5V1EvBqnmvgXNdMngiyo~MauWNisErh0~r9gnouapQpg3MlLltQdSlotR8Sgp1a36j0nHSDsIUAyXDlkLmYvNhBeLg__&Key-Pair-Id=KUT5TJCACFTXG","author","City Council of Indianapolis, IN","date","2025-07-25T00:00:00Z","article","Wesley Jones, director of the Office of Audit and Performance (OAP), briefed the Indianapolis Marion County Audit Committee on July 25, 2025, about the office’s mid-year activities and a proposal to amend the audit-ordinance language to clarify the office’s authority.

Jones told the committee the office has emphasized staff development in 2025, including continuing professional education for auditors and participation in local lean and change-management training for performance staff. \"We're trying to take advantage of all that and increase our skills,\" Jones said.

On the performance side, manager Caitlin Edwards described Indie Performs, the OAP training program for city and county staff. Edwards said the spring session had 23 participants and the current session had 19, a combined 42 participants across 18 agencies and departments. She said staff from budgeting and operations teams have been among participants and that the program is intended to help employees visualize and act on agency data.

Jones reported a number of ongoing OAP engagements: a benefit-leave audit and several cash-count reviews remain in progress; a review of the Office of Public Health and Safety (OPHS) is nearing completion with results expected by October; and the office has been consulted for enterprise change-management work. He said the office will finish outstanding fieldwork and report results to the committee later in the year.

The office proposed edits to the ordinance that defines OAP powers and duties. The proposed changes would explicitly add operational reviews and internal-controls language, and would clarify that the office should have access to records and information necessary to perform audits and reviews. Jones said the revisions are intended to reduce friction when departments provide information. \"This kind of concept was really the impetus for coming up with a charter,\" he said, describing the goal of making authority clearer in the ordinance.

Committee members discussed wording and scope. Councilor Michael Paul Hart asked whether OAP’s reviews extend into policy work; Jones said the updates reflect the performance team’s activities, including program support and training. Controller Abby Hanson said that when OAP recommends program reductions or increases, the controller’s role is to develop budget recommendations to the mayor and council—not to unilaterally change agency budgets. Councilor Greg Plater asked whether OAP’s strengthened authority would reduce pushback from agencies; Jones said the proposed language is intended to help secure needed information but is not a complete solution to all access issues.

Council members also noted potential overlap between OAP responsibilities and discussions about creating an inspector general office; several members suggested staying coordinated to avoid duplication of duties if the council pursues broader structural changes.

Jones said the OAP will begin the formal ordinance proposal process in coming months and hopes to carry it through committee and full council by the fall. The office will return to the audit committee with the formal ordinance language and with results from ongoing engagements.","mediaType","Video","parentTitle","City Council of Indianapolis, IN - City-County Audit Committee","oneSentenceSummary","Director Wesley Jones presented a mid-year update from the Office of Audit and Performance, outlining staff training, the Indie Performs program, ongoing reviews (including an OPHS audit due in October), and proposed ordinance amendments to add operational review authority and explicit access to records for audits.","taxTitle","Indianapolis City, Marion County, Indiana","taxId",3627,"location","headline","","shortSummary",{"_33":75,"_35":36,"_37":38,"_39":76,"_41":77,"_43":78,"_45":79,"_46":80,"_48":81,"_50":82,"_52":83,"_54":55,"_56":57,"_58":84,"_60":61,"_62":63,"_64":85,"_66":67,"_68":69,"_70":67,"_71":72,"_73":72},6504980,"City and county 2024 audits receive clean opinions; auditors flag three IT control gaps",1289,213000,1502000,"/Search/View?dp=1&key=5475108-99a2bcf28ed6f82bc2ae4f2549147cfd&start=213&end=1502","https://assets.pipeline.soar.com/5475108-99a2bcf28ed6f82bc2ae4f2549147cfd/thumbnail_213000.jpg","/articles/6504980/Indianapolis-City/Marion-County/Indiana/City-and-county-2024-audits-receive-clean-opinions-auditors-flag-three-IT-control-gaps","https://secure.pipeline.soar.com/6504980-08b86b7feb033d07cb4a60005f7805b1/orig.mp4?Expires=1771153325&Signature=P1sd24pAYxXZr5SYA0Bey9cuxaCwrmSRLD6xIuo1YU8ZaJcFZf9WEgh8RZdEUoB2MEum4yyaVXksSSjM9h5Re6s7bwxSm6FR1gmU-SyzfZ~4GaYvNVJLTdf1vZG-7Jujrq2jIioR7C4NJ8DmUG4UW5-hEqxor5BKcNzirn6gi4mSfRTHtPBSYjUJlwQs-Ztm0lckJo6Hi0fpWVvj5unefJEUPi0znp7AYxB4N4de~W0B3T~lpX-CS0I8lth68LSDxZsV~MR9bwLkGQeXoSMPSiIiwSQpoOrLyR2okPP3gdq1iWEtma~SiSOjo9ChnFInjK7FtWCf-SKTkX3GHkrj4A__&Key-Pair-Id=KUT5TJCACFTXG","FORVIS LLP presented the 2024 financial and single-audit results for the City of Indianapolis and Marion County at the July 25, 2025, meeting of the Indianapolis Marion County Audit Committee, reporting unmodified (clean) opinions for both entities.

The auditors told the committee the audits found no material weaknesses or significant deficiencies in either the city or the county financial statements. \"We're very pleased that the audit results are very clean,\" FORVIS partner Rick Lickering said. The firm also reported no material findings for the single audits of federal programs.

The committee heard that auditors identified three low-level information-technology control deficiencies affecting financial systems. The issues involved (1) inconsistent enforcement of password requirements across employees, (2) lack of documented, periodic review of user access to financial systems, and (3) incomplete documentation showing that access is revoked when staff leave. FORVIS said the password issue was corrected subsequent to year-end and recommended the city and county adopt a process requiring positive confirmation from department or agency heads that their user-access lists are accurate.

Sarah Sears, a member of the audit team, summarized the single-audit testing results: the city had three major federal programs tested—representing $132,000,000 in expenditures on a $181,000,000 Schedule of Federal Expenditures (SEFA) for 2024—and the county had two major programs tested, representing $6,300,000 of $11,100,000 in federal spending. Auditors noted both entities’ reported federal spending declined from 2023 as American Rescue Plan Act (ARPA) funds were spent down. Sears said, \"We issued clean or unmodified opinions on all the programs that we tested.\"

Auditors also briefed the committee on recently adopted and upcoming Governmental Accounting Standards Board (GASB) pronouncements. FORVIS said GASB Statement changes this year (discussed as GASB 100 and GASB 101 during the presentation) changed presentation and disclosure around fund reporting and compensated-absence accounting; the auditors said those changes were not materially impactful for the city or county but required evaluation and disclosure.

Committee Chair David Reynolds acknowledged Controller Abby Hanson, the Office of Finance and Management leadership, and the city’s audit staff for their work producing the reports. The auditors thanked multiple staff across departments for assistance during the audit process.

Votes at a glance: The committee approved the prior meeting minutes by voice vote and later adjourned by motion; the transcript records the motions and that the motions carried, but the mover, seconder and an exact roll-call tally were not specified in the meeting record.

The auditors made a number of process recommendations the committee said staff would track and the auditors will re-test in the next audit cycle. FORVIS emphasized that management remains responsible for preparing the financial statements and maintaining internal controls over financial reporting; the auditors’ role is independent verification and reporting.

The presentation materials and the entities’ comprehensive annual financial reports will be posted online, the committee said, and the next audit-committee meeting will be Oct. 31, 2025, at 9 a.m.","External auditors reported unmodified opinions for the City of Indianapolis and Marion County 2024 financial statements and single audits, noting no material weaknesses or compliance findings but identifying three low-level IT control deficiencies tied to password enforcement and access review documentation.","actionData","errors"]

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Office of Audit and Performance proposes ordinance changes to clarify audit access, highlights training and Indie Performs uptake

City and county 2024 audits receive clean opinions; auditors flag three IT control gaps