Audit Committee Special Meeting: Sep. 18, 2025

Buncombe County Audit Committee Addresses Procurement Practices and Internal Audit Transition

On September 18, 2025, the Buncombe County Audit Committee convened a special meeting to address several critical areas impacting county finances and operations. The meeting, attended by committee members, County Attorney Kurt Buehler, Internal Audit Director Rob (who will be departing soon), and representatives from the Finance and HR departments, focused primarily on procurement card (P-card) usage, internal audit department staffing, and aligning county policies to strengthen financial oversight.

A key decision made during the meeting was the approval of minutes from the committee’s previous session on July 15, 2025. Beyond that, the committee engaged in a thorough discussion surrounding findings from an August audit of P-card usage. The audit revealed opportunities to enhance training for cardholders, approvers, and verifiers – currently only required when a card expires after five years. The committee agreed that more frequent training is necessary, particularly for those approving or verifying transactions who aren’t cardholders themselves. Furthermore, they emphasized the need to explicitly prohibit personal purchases using P-cards and ensure proper documentation of any reimbursements within the county's Workday system. Finance is already implementing a requirement for justifications on all P-card purchases, and the committee supported this change.

Beyond P-card practices, discussions centered on aligning the county’s procurement policy and manual to clearly prohibit personal purchases and outline consequences for non-compliance. A special project update highlighted efforts to improve internal processes, including adding an extra layer of approval for smaller departments and creating a dedicated budget category for food purchased for meetings, promoting better financial tracking. Finance is also transitioning to a risk-based approach for reviewing P-card transactions, prioritizing high-dollar amounts and vendors identified as higher risk. Finally, HR is updating the conflict of interest policy to clarify disclosure requirements, specifically addressing income-generating activities.

A significant portion of the meeting was dedicated to planning for Rob's departure and ensuring a smooth transition for the Internal Audit Director position. Concerns were raised about maintaining adequate staffing levels within the department and prioritizing internal audit functions in future county budget allocations. Rob emphasized the importance of a strong framework and support structure for internal auditors, stressing that enterprise risk management should be a core focus. He noted that during his tenure, no misuse of P-cards was discovered, highlighting the effectiveness of current controls.

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

What's Next?

Several key action items emerged from the discussion: The Finance Department will continue implementing P-card audit recommendations, including policy updates. HR is tasked with finalizing the updated conflict of interest policy for presentation to the Board of Commissioners. County Attorney Kurt Buehler will review Rob’s plan for enterprise risk management. The Audit Committee itself is responsible for determining who will assume the secretary responsibilities previously handled by Rob and developing a plan to fill the Internal Audit Director position, potentially exploring interim support options. Recognizing the current workload, the committee also discussed the possibility of contracting with Maldon and Jenkins to assist in developing a comprehensive risk universe.

This meeting demonstrates the Audit Committee’s commitment to safeguarding taxpayer dollars and ensuring responsible financial management within Buncombe County. The focus on strengthening procurement practices, clarifying policies, and planning for a seamless transition in the Internal Audit department will contribute to greater transparency and accountability across county operations.