# Audit Committee Meeting | October 20, 2026

**Body:** Buncombe County Government — Audit Committee
**Date:** October 20, 2026 9:03 AM EDT (2026-10-20T09:03:16-04:00)

**Link:** https://sunshinemeetings.org/event/3266

## Summary

**Meeting Overview**
The Buncombe County Audit Committee convened on October 20, 2026, to address leadership changes, approve the 2027 meeting calendar, and review updates on internal and external audits. The meeting focused on the transition from an in-house internal audit department to an outsourced contractor, Baker Tilly, and the status of the financial statement audit, including a recurring finding related to the Temporary Assistance for Needy Families (TANF) program.

**Key Decisions**
The committee voted to approve the minutes from the previous meeting as presented. Following the departure of Mr. Christie, the committee elected the current Chair, referred to as "Martha" by staff, to continue serving in that role, and elected the current Vice Chair, referred to as "Glenn" by the Chair, to continue serving as Vice Chair. The committee unanimously voted to approve the proposed 2027 meeting calendar. Additionally, the committee voted to authorize staff to revise the internal audit charter to reflect the shift to an outsourced model. The meeting concluded with a vote to adjourn.

**Discussion Highlights**
A significant portion of the discussion centered on the external audit update, specifically a finding regarding the TANF program. A committee member expressed disappointment that this was a repeat finding from two years ago, noting, "3rd year in a row is a little disappointing... I feel like the HHS office is the one that developed the corrective action plan, but we also may need to take a second look and kind of see what is there something else we need to do because is what they implemented not working as intended?" Staff clarified that while the finding is classified as a "significant deficiency," it is not a high concern because the variance is small, such as 15 minutes or 4 hours, and the program has been escalated to a mandatory high-risk status, meaning it will be audited every year.

The committee also discussed the internal audit charter, which needs updating to reflect the new structure where programmatic support runs through the Finance department. Regarding the audit process, a committee member asked if audits are still conducted in person. Staff responded, "In a large person, unfortunately, the workforce is hybrid and fully remote. So who's desk would you be standing at? This is not like other audits where they're coming fully remote." On the topic of leadership, the incoming Chair stated, "My feelings will not be hurt if I am not nominated, but if I am nominated and elected, I will gladly serve."

**Follow-ups**
Staff member Mason agreed to work on updating the internal audit charter, including changing references from "Internal Audit Director" to "Internal Audit Firm" and adjusting the organizational structure. Staff invited committee members to email suggestions for further changes. Regarding the TANF finding, staff agreed to take notes on the discussion, begin working on the next iteration of the corrective action plan, and consult with Baker Tilly regarding potential input. Staff also agreed to work with the committee to document the process for arriving at information in the non-audited sections of the financial statements, such as the MD&A and statistical sections, to ensure clarity for future personnel.

To address the vacancy left by Mr. Christie’s departure, staff agreed to begin the process of posting the position, verifying specific background requirements, and checking term limits for remaining members. Finally, staff agreed to monitor the status of materials for the December 1st meeting; if materials are not ready, staff will reach out to discuss potentially moving the meeting to December 7th to accommodate the swearing-in of new commissioners.

**Impact**
These decisions establish the governance structure for the committee’s next cycle, including the leadership team and the 2027 schedule. The shift to an outsourced internal audit provider requires updated charter language to ensure the legal and operational framework matches the current reality. The ongoing review of the TANF finding highlights the committee’s role in overseeing high-risk programs, even when deficiencies are minor, to ensure accountability and proper implementation of corrective measures.

## Video & Transcript

- Recording: https://www.youtube.com/watch?v=SyPAeofIHdg
- Transcript: https://sunshinemeetings.org/transcript/2174/segments

## Sources

- [YouTube video](https://www.youtube.com/watch?v=SyPAeofIHdg)