The Audit Committee Special Meeting held on September 18, 2025, in Buncombe County, North Carolina, focused on several key issues, particularly regarding the transition of leadership within the internal audit department and ongoing improvements in financial processes.

A significant topic of discussion was the impending departure of a key internal auditor, who expressed a commitment to ensuring a smooth transition. The auditor highlighted the importance of having an interim director appointed to facilitate continuity and knowledge transfer. This concern was echoed by committee members, who emphasized the need for a designated liaison to help bridge the gap during the transition period. The committee discussed the potential for appointing an interim director to manage the transition effectively, ensuring that the incoming auditor would have the necessary support and information to succeed.

Additionally, the auditor shared insights into the county's ongoing efforts to enhance its financial processes, particularly in the procurement card (p-card) program. Recommendations for improvement have already been made, and the finance team is actively working on implementing these changes. This focus on continuous improvement is seen as essential for the county's organizational success.

The meeting also touched on the broader implications of leadership transitions within the audit department. The auditor's willingness to assist the new hire, should an interim be appointed, reflects a commitment to the county's governance and operational integrity. However, uncertainty remains regarding the timeline for filling the vacant position and the overall transition plan.

In conclusion, the discussions during the Audit Committee meeting underscored the importance of effective leadership transitions and continuous improvement in financial practices. As Buncombe County navigates these changes, the committee's proactive approach will be crucial in maintaining operational stability and ensuring the integrity of its financial oversight. The next steps will involve monitoring the appointment of an interim director and the progress of the recommended improvements in the p-card program.