[{"_1":2,"_87":-5,"_88":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6450261,"mediaKeyId","5906492-1851154774940824013fcd4ee39e4fc2","parentId",5906492,"title","Audit committee approves RFP to outsource Buncombe County internal-audit function","audioSeconds",965,"startMs",44000,"endMs",1009000,"viewUrl","/Search/View?dp=1&key=5906492-1851154774940824013fcd4ee39e4fc2&start=44&end=1009","thumbnailUrl","https://assets.pipeline.soar.com/5906492-1851154774940824013fcd4ee39e4fc2/thumbnail_44000.jpg","articleUrl","/articles/6450261/Buncombe-County/North-Carolina/Audit-committee-approves-RFP-to-outsource-Buncombe-County-internal-audit-function","mediaUrl","https://secure.pipeline.soar.com/6450261-4a201e0d0323fec060e50dbc0696b748/orig.mp4?Expires=1770980406&Signature=GCdOPGJf-~AgJbxV2zyJ~GKHgGj6jPXtOdel1YUIepfB6HJA0OcL30gNQMVel-3cj2nwD2trcXOn1nnFpkRHEK1vRHDwmk3g2OOLeLsUVumiWOJZTwHCV43A4tS0-ZYHGKYBILrwmW1E9wQMeYhnI-zzn5WGLqASc52w21LRdIdR-4w2I8BNORGG0u3VR689dZ435BzwBMkPuQPjnZtXC0bZC1bvxvU3M0Zd5jDrvpDWtGBnvNIFJhjFeuDm8opP5I3gad8wY8bTFbQEv2FI~mUFQHG7~DCI0VYIQm-3uL22TqLekCXfG2w6sRuHwM2AMg0~9CJ5ZHFDuTqArnPGOA__&Key-Pair-Id=KUT5TJCACFTXG","author","Buncombe County, NC","date","2025-10-07T14:55:42Z","article","The Buncombe County Audit Committee voted to direct staff to issue a request for proposals to outsource the county's internal-audit function, the committee decided during its regular meeting.

Avril Pender, who addressed the committee about the vacancy in the internal-audit role after Rob's recent departure, recommended outsourcing the function rather than trying to recruit and rebuild the office in-house. \"I would like to recommend that we outsource the internal audit function instead of going and filling that position again and starting this process over again,\" Pender said, and described the proposal as an RFP process similar to the county's external-auditor selection.

The committee approved a motion to accept that recommendation; a member moved the motion and it was seconded, and the committee approved it by voice vote. The motion directs staff to prepare an RFP that would seek a full-service internal-audit contractor and return recommendations to the committee for selection and contract award.

Committee members and staff discussed why outsourcing was under consideration. Pender said the county has had five internal-audit directors in six years and that a contracted firm can provide continuity and deeper subject-matter capacity across IT, construction and other audit specialties. She cited a municipal model using a three-year contract and noted that the selected firm would work with staff and the audit committee to perform risk assessments and develop an annual audit plan. \"They develop the audit plan with partnerships with the staff and with the audit committee, and then they start doing those audits throughout the year,\" Pender said.

Members pressed several practical matters the RFP will need to address: contract length and price; who will manage the contract inside county government; how the firm will preserve internal-audit independence; reporting frequency to the audit committee; and transition planning so the county can build internal capacity if desired. The committee discussed a 30-to-90-day procurement timeline; the county procurement manager said a 45-to-90-day window is typical, while some committee members urged a shorter solicitation period (30-60 days) if possible.

On oversight and independence, Pender said the external-auditor contract is managed through Finance without compromising auditor independence and suggested the same structure could work for internal-audit contract management. Committee members asked whether the hotline and anonymous reporting would continue to be routed appropriately; staff said the county's hotline currently routes alleged fraud, conflict of interest and policy-violation reports to internal audit and routes personnel issues to human resources, and that the legal director presently receives hotline items in the short term. The committee requested a follow-up report identifying which office will manage hotline intake and how those reports will be shared with the committee.

Several committee members raised staffing and budget questions tied to contract management. Pender said the county already has budgeted dollars associated with the vacant internal-audit position and suggested that part-time staff or a designated contract manager in Risk or Finance could serve as a liaison. Committee members emphasized that any decision about department assignment (for example, managing the contract in Finance, Risk or Legal) should preserve the functional independence of internal audit and be explicit in the RFP and in organizational reporting lines.

The RFP scope the committee asked staff to include will be broad: risk assessment, development of an audit plan in coordination with staff and the committee, performance of audits (including procurement cards and vehicle/fuel audits that were mentioned as examples), and reporting and software/system updates. Committee members also asked the RFP to specify the contractor's required meeting cadence with the committee (the group discussed quarterly reporting as a minimum and more frequent updates if issues arise).

The committee discussed budget signals raised in the meeting. Pender described municipal examples that used three-year contracts; during discussion she referenced a cited municipal contract that the committee recorded in conversation as in the low six figures per year (figures discussed varied between roughly $115,000 and $150,000 annually in the example). Committee members asked staff to include realistic budget scenarios in the RFP materials and to return with recommended options, including whether a part-time county FTE to manage the contract should be requested in the upcoming budget.

The committee agreed to schedule a special meeting to review RFP responses and to invite staff to bring the top firms in for interviews. Staff said it will circulate draft RFP documents to the committee for input once the procurement timeline and draft scope are ready.

The committee also recorded a routine procedural action earlier in the meeting approving the minutes of Sept. 18, 2025.

The decision to seek an outsourced internal-audit contract is intended to provide continuity while the county considers longer-term staffing and organizational arrangements; staff will return to the committee with draft RFP language, proposed timelines and recommendations for contract management and reporting once proposals are received and evaluated.","mediaType","Video","parentTitle","Audit Committee Meeting","oneSentenceSummary","Buncombe County's audit committee voted to direct staff to issue an RFP to outsource the county's internal-audit function after the departure of the previous auditor, recommending a multi-year contract and quarterly reporting to the committee.","taxTitle","Buncombe County, North Carolina","taxId",3914,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6450255,"Finance staff: audit nearing completion; $6 million of solar projects will be moved off county capital accounts",208,1643000,1851000,"/Search/View?dp=1&key=5906492-1851154774940824013fcd4ee39e4fc2&start=1643&end=1851","https://assets.pipeline.soar.com/5906492-1851154774940824013fcd4ee39e4fc2/thumbnail_1643000.jpg","/articles/6450255/Buncombe-County/North-Carolina/Finance-staff-audit-nearing-completion-6-million-of-solar-projects-will-be-moved-off-county-capital-accounts","https://secure.pipeline.soar.com/6450255-6127b70975c2c3a3dd0470e07c92cf98/orig.mp4?Expires=1770980406&Signature=QH1myuTeD9Q1zdGZsqkJJM1kFNCSKFZ1PweuNljD27JybJ04bcZQJVANhjJko5HNJv-8eTNv-IbEBNi376KtFJ0VI2T4zkSY5zERHLMVis65LruSQyEWRfACH-us-eFpcpMFqmLxqERX8G2REO5szsd145ahz~GW0B-5JOYC1PWsNQiQfIwnmofw1s2DhgGx4xDJKlBkSRz2N6aciV1q7ZSfpVNIZ2wmfGFHo5bzvgekQ8Lzd0Ggoex37kJqLsvLDnDQHXJlRP3UAX2V4ImbtLu3nut1aW-ROcCZ4~PsUVAN-nhfLogMgyUNu3K3QsrDM5h~d~r5cs9Rpf52pp9iNA__&Key-Pair-Id=KUT5TJCACFTXG","County finance staff told the Buncombe County Audit Committee that the 2024-25 financial audit is substantively complete and that auditors have identified one finding requiring restatement of beginning balances tied to ownership of solar projects.

The presenter said the county is \"95% complete\" on the financial audit work and is drafting the comprehensive report for review by external auditors. The staff member told the committee that some solar projects placed in service during the audit period were recorded as county capital assets but contract terms indicate ownership should transfer to the schools; as a result the county expects to reduce capital assets and restate the beginning net position. \"There was... about $6,000,000 worth of solar projects that are related to the school,\" the presenter said, and staff will restate balances to reflect appropriate ownership.

Staff told the committee the accounting adjustment will reduce governmental activities capital assets and net position but does not change the governmental fund balances. The presenter also explained that the county carries school debt on its books while some school capital assets are not recorded on the county's government-wide statements, which contributes to large negative net-position figures that are commonly misunderstood by non-accounting readers.

Regarding timing, staff said the county aims to submit the final audited financial report to the board of commissioners by the end of November but noted the statutory due date has changed and staff may present the audit by the board's December meeting or January meeting if scheduling or federal compliance items require additional time. Staff said the single audit (the audit of federal awards) may remain outstanding if auditors await the federal compliance supplement; in that case staff will present the financial audit and present the single audit separately when it is complete.

Committee members asked for a brief primer on the non-audit supplementary information and the process for compiling the statistical sections that accompany the audited financial statements; staff said auditors review but do not prepare those sections and that county staff compile them. Members requested staff provide a short explanation of the process at a subsequent meeting.

No formal vote was taken on the financial-audit update; staff will continue working with external auditors and return to the committee with the final audit report and supporting schedules.","County finance staff told the audit committee the comprehensive financial audit is nearly complete, that beginning net-position balances will be restated to reassign about $6 million in solar projects to school ownership, and that the audited financial report is expected to be presented to the board in December or January.","actionData","errors"]

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Audit committee approves RFP to outsource Buncombe County internal-audit function

Finance staff: audit nearing completion; $6 million of solar projects will be moved off county capital accounts