The Audit Committee Special Meeting held on September 18, 2025, in Buncombe County, North Carolina, focused on critical discussions regarding the internal audit function and staffing challenges within the county. The meeting highlighted the ongoing struggle to prioritize internal audit amidst competing demands for resources, particularly in the wake of public safety needs and recovery efforts from recent disasters.

During the meeting, a committee member expressed confidence in the support received from the internal audit committee but noted that internal audit has consistently ranked low on the prioritization list. This has made it difficult to effectively manage audit responsibilities, especially when compared to urgent needs such as hiring emergency responders. The member emphasized the importance of addressing internal audit staffing, pointing out that only one of the 70 positions proposed in the last budget cycle was approved, which further exacerbates the staffing crisis.

The discussion also touched on the need for a comprehensive staffing analysis to determine the appropriate number of auditors required for Buncombe County. Previous assessments suggested that the county should have between eight to nine auditors, yet the current staffing level stands at just three. This shortage has hindered the ability to conduct thorough audits and implement enterprise risk management strategies, which are essential for effective governance.

Another committee member echoed these concerns, highlighting the lack of progress on implementing the COSO framework for enterprise risk management, adopted in 2017. The absence of adequate staffing has stalled efforts to develop a risk universe, which is crucial for identifying and managing potential risks within the county.

The meeting concluded with a recognition of the urgent need to address these staffing and prioritization issues to ensure that Buncombe County can effectively manage its internal audit functions and respond to the growing demands placed on its resources. The committee members agreed that without a focused effort to enhance internal audit capabilities, the county risks falling short in its governance and accountability responsibilities.