Audit Committee – April 18, 2024

Audit Committee Meeting Recap: April 18, 2024 – Strengthening City Accountability

The Asheville City Audit Committee convened virtually on April 18, 2024, to discuss ongoing audit activities and plans aimed at ensuring financial transparency and operational efficiency within the city government. All committee members – Nate Hathaway (Chair), Andrew Emery, Sage Turner, Debbie Evanchek, and Sandra Frempong – were present. This meeting provided updates on both internal and external audit processes, highlighting the city's commitment to accountability.

A key decision made during the meeting was the unanimous approval of the minutes from the January 18, 2024, meeting. Following this procedural item, a significant portion of the discussion centered on the 2024 Internal Audit Plan. Presented by Lauren Brune (Internal Audit Program Manager) and representatives from Jefferson Wells, the plan outlines four key audits slated for this year. These include a review of operations at the Harrah’s Cherokee Center, Asheville (currently underway), an assessment of Fleet Operations, a process review for Grant Management & Compliance, and a crucial examination of IT and Cybersecurity. Notably, the committee also discussed a "Seize the Harm" audit, stemming from recommendations by the city's reparations commission. The committee acknowledged that the internal audit program is now fully staffed, a positive development enabling more thorough risk assessments and targeted audits. A renewed emphasis was placed on promoting the city’s employee ethics and compliance hotline, a vital resource for reporting concerns.

The committee also received an update from Tony McDowell (Finance Director) and Becky Ogles (Assistant Finance Director) on the ongoing external audit, conducted by Cherry Beckert. Fieldwork has commenced, with a particular focus on the city’s ARPA (American Rescue Plan Act) and Powell Bill programs. The audit is expected to be submitted to the Local Government Commission (LGC) by October 31st, with a presentation to City Council tentatively scheduled for December 10th. The committee will also be reviewing suggested changes to the ACFER notes from last year’s audit.

There were no public comments or community input received during this meeting.

Looking ahead, several action items emerged from the discussion. Lauren Brune will be developing an internal audit policy for review and approval by the City Manager, with a goal of presenting it to the committee in July. Efforts will also be made to actively promote the ethics and compliance hotline through updated flyers and website content, ensuring residents and employees are aware of this important resource. Furthermore, the Audit Committee will track audit recommendations to completion, sharing progress with the City Manager’s office. Cherry Beckert will continue their fieldwork for both internal and external audits, focusing on the Harrah’s Cherokee Center and Fleet Operations.

Finally, the committee took a moment to formally thank Andrew Emery for his three years of dedicated service as a member. This meeting underscored the city's ongoing commitment to transparency and accountability, demonstrating proactive planning through risk assessment and a robust audit program. These efforts are designed to improve city operations, ensure compliance with regulations, and ultimately benefit all Asheville residents.