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A
A
B
Yeah,
I'm
very
happy
to
welcome
andrew
emery
to
the
audit
committee.
This
is
his
first
meeting
welcome,
andrew
and,
if
you'll
just
take
a
couple
of
minutes
and
tell
us
a
little
bit
about
your
background.
C
Hey
I'm
andrew
emery.
I
actually
grew
up
here
in
asheville
a
few
years
ago
I
graduated
twice
from
western
with
my
bachelor's
and
my
master's
going
to
biltmore
park
here
for
the
master's
program.
I've
worked
several
years
in
tax
and
a
couple
of
years
in
industry
out
at
maritor
automotive,
and
that's
me
in
a
nutshell,.
A
The
next
item
on
our
agenda
is
approval
of
our
last
meetings.
A
A
When
was
the
last
minutes
march
3rd
minutes.
D
B
E
I'm
sorry,
I'm
gonna.
I
have
no
idea
what
we're
voting
on
so
I
have
to
I'll
wait
until
the
next
thing.
Okay,.
A
A
Okay,
wonderful
thank
you,
gwen,
and
I
will
also
vote
I
as
well
so
that
motion
carries
the
next
item
on
the
agenda
is
department,
audit
findings
update
and
we
have
mr
mcdowell
to
help
go
through
this
item.
Tony.
F
All
right,
well
thanks,
mr
powell
and
good
afternoon,
everyone
I'll
run
through
a
quick
update.
I
don't
have
anything
formal
really
for
you
all
today
in
terms
of
slides
or
anything
like
that.
This
is
kind
of
a
reminder
of
what
the
finding
was
and
particularly
for
andrew
who's
new
to
the
committee.
F
When
our
external
auditors
presented
at
the
last
meeting
you
all
had,
they
did
identify
a
finding
this
year
and
related
to
our
year
in
closeout
procedures
and
timely
and
accurate
preparation
of
some
of
the
materials
that
we
have
to
provide
to
them
as
part
of
that
year
in
closeout,
and
as
a
result
of
that,
the
delay
we
were
about
six
weeks
late
in
submitting
our
audit
this
this
year.
F
If
you
all
may
recall,
from
from
the
last
meeting
a
lot
of
the
issues
with
the
previous
audit
stemmed
from
the
fact
that
we
had
some
fairly
significant
turnover
in
the
finance
department
in
the
last
half
of
calendar
year,
2020.,
our
controller
and
our
financial
reporting
manager,
who
had
been
kind
of
those
two
folks
have
been
the
leads
really
on
the
on
the
audit
for
the
last
couple
of
years.
F
Those
folks
left
the
organization
and
then
also
in
january
of
2021,
barbara
whitehorn,
our
cfo
left
as
well,
and
so
that
turnover
in
and
of
itself
created
a
lot
of
issues
for
us
and
and
happy
to
report
it
as
we
at
the
last
meeting.
We
introduced
you
all
to
caleb
lippert
our
new
controller.
I
think
caleb's
with
us
today
and
also
holly
holm,
our
new
financial
reporting
manager
he's
also
with
us
today.
F
I
can
see
ollie's
face
on
the
screen
and
I'm
happy
to
say
and
as
caleb
as
well,
I'm
happy
to
say
they're
still
with
us
and
have
done
they've
been
doing
great
work
over
the
last
few
months
to
get
us
prepared
for
the
upcoming
audit.
F
So
we
feel
like
we're
in
a
good
spot
from
a
staffing
perspective,
we're
also
looking
at
adding
some
additional
or
adding
at
least
one
additional
resource
in
the
finance
department
in
the
accounting
area,
and
we
hope
to
be
able
to
announce
to
the
department
and
post
a
position.
Next
week,
that's
going
to
be
like
an
assistant
director
level
position,
that's
going
to
be
responsible
for
accounting
services.
That's
going
to
add
it's
going
to
kind
of
bolster
our
our
staff
capacity
in
that
area.
F
So
I
think
that's
one
of
the
key
things
we
wanted
to
highlight
today
or
that
I
wanted
to
highlight
today.
The
other
thing
we're
working
on
is
working
to
to
better
document
our
year-end
procedures
patricia
holly
and
caleb,
and
I
met
on
april
29th.
I
think
it
was
yeah
april
30th,
I'm
sorry
with
some
folks
from
johnson
price
sprinkle
to
begin
some
conversations
with
them
about
them,
potentially
helping
us
out
as
we
go
through
the
audit
process
this
year,
and
that
was
a
very
productive
meeting.
F
They
provided
us
with
a
good
list
of
things
that
we
might
want
to
think
about
and
consider
as
we
move
forward,
and
we,
we
kind
of,
took
their
recommendations
and
holly
and
caleb
have
been
working
on
developing
some
specific
checklists
for
us
to
kind
of
review
where
we're
at
now
and
the
kind
of
things
that
we're
going
to
need
to
get
done
between
now
and
the
end
of
the
year
and
then
also
the
kind
of
things
we're
going
to
have
to
get
done
in
the
13th
month
and
after
the
auditors
get
here.
F
And
so
we
have
a
checklist
with
our
monthly
journals.
Our
monthly
reconciliations,
as
well
as
the
year-end
entries
that
we'll
be
doing
as
well,
so
feel
like
we're,
making
really
good
progress
there
and
happy
to
report
that
the
auditors
are
going
to
be
on
site.
I
think
it's
june
21st
patricia.
I
think
that
they
in
holly
that
they
get
here
so
we'll
definitely
have
more
information
to
report.
You
know,
as
you
all
meet
and
happy.
A
B
Sure
so,
just
a
little
background
and
for
the
majority
of
2019,
the
city
underwent
an
a
performance
audit
on
our
contract
management
process,
and
I
was
really
looking
at
our
process
and
how
we
manage
our
contracts
once
they're
in
place.
B
So
from
start
to
finish,
I
have
included
in
in
the
meeting
materials
the
audit
report.
We
contracted,
contracted
out
a
contract
audit
with
a
separate
cpa
firm
and
they
produced
this
report
and
and
came
and
spoke
to
our
audit
committee
meeting
last
february
and
then
covet
hit
and
we
all
went
remote
and
we
didn't
have
audit
committee
meeting
for
over
a
year.
So
we
haven't
had
many
updates
and
frankly
in
in
putting
and
trying
to
implement
the
recommendations
from
that
audit
got
put
on
hold
for
the
majority
of
2020.
B
and
the
reason
for
that
are
there's
several
reasons
and
the
big
one
was,
as
we
scrambled
to
figure
out
how
to
work
remotely.
That
included
completely
rehauling,
really
our
contracting
process
and
that's
the
process
for
getting
contracts
in
place
in
the
first
place.
So
before
before
last
year.
Our
contracting
approval
process
was
a
manual
process
and
that
it
was
a
piece
of
paper
cover
sheet
paper
that
manually
was
walked
through
all
the
departments
and
people
who
were
part
of
the
approval
process
before
it
got
routed
back
and
entered
into
our
financial
software.
B
B
Now
it's
it's
a
huge
process
improvement,
but
it
did
take
some
time
implementing
and
I
I'm
proud
to
say
that
we
executed
it
really
quickly,
due
to
necessity,
a
major
another
major
lift
that
happened
in
the
contracting
world
in
2020
was
that
the
city
passed
a
business
inclusion
policy
and
it
moved
the
city
in
our
contracting
process
from
race
and
gender,
neutral
duration,
race
and
gender.
B
Conscious,
aren't
making
sure
I'm
getting
my
language
right
and
that
was
passed
and
implemented
as
of
january
1st
of
2021,
and
so
the
people
who
are
heavily
involved
in
the
contracting
process
were
involved
in
both
of
those.
Since
then,
we
have
picked
up
the
work
with
the
contracting.
B
B
B
Our
purchasing
department
is
working
to
start,
sending
out
a
list
of
open
contracts
that
are
that
have
either
very
little
or
no
funding
remaining
on
the
contracts
and
and
they'll
be
sending
those
out
to
departments
quarterly
to
be
as
a
reminder
to
close
out
open
contracts
that
look
like
they
are
substantially
complete.
B
They'll
also
be
so.
It
really
happened
for
the
first
three
quarters
of
the
year.
That's
already
happening
at
the
at
year,
end
and
and
that
process,
even
from
from
from
the
purchasing
division,
has
become
more
robust.
In
years
past,
it
was
a
passive
ask
for
departments
to
review
their
open
contracts
and
close
out
what
was
necessary
and
that's
become
a
more
assertive
process,
and
that
departments
now
have
to
verify
why
contracts
need
to
stay
open
at
year.
B
A
second
major
finding
that
came
out
of
the
audit
was
on
the
contract
change
order
process.
So
that's
any
sort
of
change
that
happens
from
the
original
contract
goes
through
a
change
order
and
what
what
has
been
happening
in
the
past
year.
Our
city
attorney
has
requested
that
all
contract
change
orders
get
reviewed
by
the
legal
department,
so
that
could
be
for
something
for
substantial
change
orders
if
it's
a
substantial
change
in
scope,
a
substantial
change
in
money.
B
So
that's
really
been
a
major
process.
Improvement
sin
that
we've
seen
since
the
audit.
The
last
major
finding
that
came
out
of
this
was
having
clear
policies
and
procedures
around
our
management
process,
as
we've
been
working
through
that
internally
and
we
do
have
a
group
of
staff
who
are
helping
to
put
together
procedures.
B
The
purchasing
and
contracting
policy
has
has
been
updated
recently
in
the
past
year
and
and
after
that
update,
we
discussed
whether
the
once
car
and
that
really
focuses
more
on
getting
the
process
to
get
a
contract
in
place.
And
I
mean
this
audit
focus
more
on
after
a
contract
is
already
in
place.
B
The
management
of
it-
and
we
have
talked
a
lot
about
whether
a
policy
is
necessary
or
if
it's
really
procedures
right
now
we're
working
through
procedures
trying
to
avoid
having
yet
another
policy
that
might
confuse
staff
if
anything,
the
contracted,
gym
purchasing
policy
might
point
to
the
procedures
of
once
you
have
a
contract
in
place.
Here's
what
you
need
to
follow
and
we'll
continue
to
provide
updates
for
audit
committee,
but
that's
something
that's
currently
being
worked
on.
B
G
Could
you
provide
us
with
copies
of
the
documents,
what
the
updated
procedures
and
or
policy
you
said
you
updated
the
policy,
so
I
was
wondering
if
we
could
take
a
look
at
at
the
content
now
that
it's
been
updated,
absolutely.
B
I
think
that's
a
good
thing
that
I'll
have
come
presented
at
our
august
meeting.
If
that's,
okay,
amy
and
it'll
be
the
new
contracting
and
purchasing
policy.
I
believe,
and
I'll
have
them
come
present
that
and
when
we
have
when
we
have
procedures
for
the
management
of
the
contract,
we'll
present
those
as
well.
I'm
not
sure
the
timing
of
that.
Quite
yet,
if
they're
done
by
august,
we'll
present
that,
if
not
then
we'll
present
them
when
they
are
complete,
absolutely
okay.
G
B
It
was,
I
mean
the
the
contracting
and
purchasing
policy
and
the
business
inclusion
policy
were
both
interdepartmental
teams
that
pushed
that,
and
it
was
it
stood
mostly
from
the
purchasing
division
for
sure.
But
I
know
there
were
people
involved.
Our
business
inclusion
office
was
involved,
our
capital
projects
office
was
involved,
the
office
of
equity
and
inclusion
has
been
involved
in
that
process.
So
it's
really
been
a
collaborative
interdepartmental
effort.
B
A
Yeah:
okay.
The
next
item
is
just
to
get
a
internal
audit
update
from
patricia.
B
All
right,
so
one
of
the
major
things
that
I
wanted
to
talk
about
here
in
audit
committee
today
is
the
american
rescue
plan
funding.
B
B
The
fta
handed
a
grant
to
our
transit
system,
so
there
were
several
different
grants,
so
we
put
together
a
core
group
of
of
city
employees
to
help
manage
that
those
grants
and
the
process
and
the
awards
to
make
sure
that
we
were
we
weren't
across
we
weren't
crossing
our
expenses.
We
weren't
double,
dipping
and
and
trying
to
submit
the
same
expense
to
multiple
grants
and
just
making
sure
that
we
were
all
on
the
same
page
and
that
they
were
all
the
grant.
B
Funding
was
being
properly
used
since
then,
with
the
award
of
the
26.2
million
dollars
from
the
american
rescue
plan.
That
group
has
continued
and
has
shifted
focus
mostly
on
the
the
new,
the
new
funding
that
we'll
be
receiving,
and
as
part
of
that,
I
have
been
named
mostly
the
the
project
manager,
at
least
in
the
interim
for
this.
So
so
that
really
has
been
the
bulk
of
what
I
have
been
working
on
in
the
past
couple
months.
So
the
treasury
department
just
released
guidance
on
how
the
funds
can
be
spent.
B
Last
week
that
was
151,
page
document,
that's
been
reviewed
and
summarized
for
city,
employee
use
and,
and
the
group
of
employees
who
have
been
working
on
on
on
this
funding
have
really
outlined.
We've
outlined
three
critical
paths
that
we
need
to
be
taking
simultaneously,
and
so
we
put
together
three
small
groups
to
work
on
those
paths.
B
One
group
is
working
on
a
job
description.
One
of
the
funding
uses
can
be
for
positions
to
help
manage
the
grants.
Like
I
mentioned,
26
million
dollars
is
a
really
substantial
amount
for
the
city
and
we
want
to
make
sure
that
we're
doing
it
properly
and
that
helps
city
employees
are
at
or
beyond
capacity.
So
it's
helping
build
capacity
to
make
sure
that
we're
managing
those
properly
over
the
next
few
years.
B
B
There
is
a
separate
group
that
is
working
on
creating
an
evaluation
matrix
as
we
come
up
with
potential
funding
uses
for
for
for
this
grant
funding,
we
want
to
make
sure
that
we're
evaluating
it
and
we've
created
a
list
of
guiding
principles
to
be
used
and
at
the
core
of
that
is
making
sure
that
we're
using
an
equity
lens
that
we
are
being
collaborative
with
other
municipalities.
B
That
includes
collaborations,
with
the
county,
with
other
local
governments
and
potentially
other
partners
in
the
community,
to
really
maximize
the
funding
that
we're
receiving
and
make
sure
that
they
that
the
funding
aligns
with
our
strategic
parties
and
the
council's
strategic
priorities
and
oh
and
making
sure
that
it
aligns
with
community
engagement.
B
B
The
third
group
is
a
group
that
is
that's
going
to
be
we'll
be
really
pouring
through
data
that
we've
already
collected
and
something
that
we've
heard
a
lot
recently
is
that
we
we
have
done
a
lot
of
community
engagement
for
several
major
projects
in
the
city
and
our
community
is
getting
a
little
fatigued
with
engagement.
So
our
plan
is
to
use
the
data.
That's
already
been
collected
through
community
engagement
efforts
and
that's
through
efforts
like
our
reimagining
public
safety
through
our
budget
engagement
process.
B
As
part
of
the
guidance
that
the
treasury
department
released
last
week,
we
are
required
to
submit
a
funding
plan
by
august
31st
to
the
treasury
department.
So
we
have
a
timeline
and
it
feels
really
really
fast
and
we're
going
to
work
really
hard
and
we're
going
to
put
together
a
great
plan.
We
want
to
be
thorough,
we
want
to
be
thoughtful
and
we
want
to
make
sure
that
we
are
using
this
funding
to
best
serve.
B
G
I
I
mean
I
definitely
have
a
comment
and
I
think
it's
great
patricia.
I'm
glad
that
you're
doing
this
and
you
know
it
puts
you
outside,
though,
of
the
role
of
internal
auditors.
So
you
know
the
audit
committee
is
here
to
focus
on
financial.
G
If
I
understand
correctly
financial
and
fiduciary
matters,
but
does
it
you
know,
does
it
broaden
our
scope?
Does
it
change
our
scope
as
we
interact
with
you
or
you
know?
How
much
are
we
involved
in
this
process?
Given
the
nature
of
of
our
committee,
I
mean
you
know.
We
had
a
little
bit
of
question
at
the
beginning,
as
we
formed
this
committee
about
those
kind
of
things
so.
B
I
think
that
that's
a
great
question
amy
and
in
all
honesty
I
would
say
that
the
majority
of
the
work
that
I
am
doing
with
the
american
rescue
plan
funds
is
outside
of
the
scope
of
audit
committee.
B
I
wanted
to
give
a
really
good
outline
of
the
work
that
I'm
doing,
because
I
think
it
will
help
I'm
helping
to
frame
the
work,
that's
being
done
in
the
internal
audit
office
and
acknowledging
that
this
is
outside
the
scope
of
an
of
normal
internal
audit
work
and
part
of
that.
I
guess,
is
asking
about
your
comfort
level.
B
I
mean
as
a
committee
with
that,
because
it
is
outside
the
scope
of
the
of
an
audit
and
it
does
compromise
my
independence,
which
means
that
I
will
not
be
able
to
ever
perform
an
internal
audit
on
these
fonts.
B
It
would
be
something
that,
if
if
there
were
concerns
about
any
that
it
needed
to
go
through
an
internal
or
performance
audit,
that
that
is
something
that
we
could
contract
out
and
that
could
be
outside
of
my
scope
and
and
it's
something
that
that
honestly,
I
have
a
really
really
great
working
relationship
with
the
internal
auditors
of
buncombe
county
and
it's
something
that
we
have
talked
about,
potentially
being
able
to
bring
each
other
into
audit.
B
And
this
came
up
in
something
that
I've
heard
a
lot
in
government.
Internal
audit
in
the
governmental
internal
audit
world
is
that
there
are
a
lot
of
us
who
have
gone
outside
of
the
scope
of
internal
audit
over
the
past
year
when
faced
with
crises.
Some
there
was.
There
was
a
conference
that
I
attended
a
few
weeks
ago,
and
there
was
an
internal
auditor
from
oregon.
Who
said
that
really,
he
feels
like
his
role.
B
More
than
anything
is
to
protect
the
interest
and
the
safety
of
his
community,
and
he
said
that
he
was
married
to
the
city
that
he's
worked
in
he's
married
to
his
community.
He
is
not
married
to
internal
audit
specifically,
and
I
feel
like
I
that
was
something
that
really
resonated
with
me.
Yes,
that
does
my
role
in
these
and
managing
these
grant.
B
Funds
does
pull
me
outside
of
internal
audit
and
it
probably
pulls
outside
of
the
scope
of
the
audit
committee,
but
I
think
it's
important
enough
and
it's
important
enough
for
the
city
to
get
right
and
to
do
it
successfully
and
well,
and
it's
something
that
I
feel
really
strongly
and
passionate
about
that.
I'm
okay
with,
and
I
hope
that
that
the
audit
committee
will
will
be
okay
with
that
as
well.
A
Patricia
you
did
state
that
you
know
as
it
stands
now.
That's
what
your
current
capacity
is.
However,
you
are
going
to
be
engaging.
You
know
additional
staff
that
will
be
doing
the
hands-on
managing
of
these
funds.
Is
that
correct
that.
B
Is
correct,
I
mean,
like
I
said,
I'm
not
doing
this
work
alone.
It's
not
possible
to
manage
26
million
dollars
alone.
Obviously,
and
we
do
already
have
a
core
group
of
employees
who
are
meeting
and
we
have.
We
have
a
small
group
of
employees
that
are
meeting
every
tuesday
morning
and
a
larger
group
that
includes
the
smaller
group
that
are
meeting
wednesdays,
we're
we're
meeting,
twice
weekly
and
now
with
the
addition
of
these
small
groups
as
much
as
three
times
weekly
to
work
through
these
funds.
B
So
there
are
other
employees
who
are
helping
with
this,
and
I
mentioned
that
one
of
the
one
of
the
things
that
we're
working
on
is
a
job
description
to
help
build
capacity
so
long
term.
That
may
mean
that
my
role
will
be:
will
roll
more
back
into
internal
audit
and
less
involved
with
these
funds?
B
G
It
sounds
to
me,
like
you
know,
as
a
result
of
covid.
We
all
have
had
to
take
another
look
at
the
way.
G
We
view
things
and
the
boundaries
that
we
put
around
things,
and
so
maybe
we
have
what
we
would
call
a
non-traditional
internal
audit
or
you
know
just
a
different
approach
to
that,
and
I
like
that,
because
you
know
you
mentioned
about
your
passion
and
the
way
you
feel
about
about
your
role
and
what
you
can
contribute
and
you
can
contribute
something
differently
in
this
situation
and
it's
when
we
step
outside
of
our
boundaries
and
and
do
those
kind
of
things
that
we
really
can
make
a
difference,
because
you
have
a
different
perspective
from
the
other
side.
A
A
I
you
know,
you
know
what
happens
when
we
assume,
but
I
assume
that
they
are
aware
of
that.
You
know
that
communication
and
the
possibility
of
some
kind
of
collaborative
effort
as
it
pertains
to
these
these
monies
and
and
how
these
things
potentially
would
get
internally
audited.
If
there
is
a
need.
B
It
has
just
been
informal
discussions
and
part
of
it
stemmed
because
one
of
the
so
buncombe
county
has
two
internal
auditors,
and
one
of
them
was
reassigned
to
work
in
emergency
services
for
the
vast
majority
of
last
year,
and
so
it
was
something
that
that
they
documented
as
an
independence
issue
and
part
of
that
documentation
was
was
the
potential,
if
ever
necessary,
to
have
me
out
whether
our
city,
council
and
our
city
management
would
agree
with
that.
Whether
buncombe,
county's
county
commission
and
county
management
would
agree
with
that.
B
At
this
point
it
really
has
just
been
informal
discussions,
so
there's
there's,
certainly
no
formal
agreement
in
place.
B
Anything
else
about
american
rescue
rescue
plan
funds,
okay,
so
the
second
part
of
my
update
I
had
mentioned
in
march
that
I
was
starting
a
risk
assessment.
It's
I
do
an
annual
risk
assessment
for
the
city
that
helps
identify
my
audit
plan,
but
what
I
was
looking
to
start
is
to
do
something
much
much
broader
in
scope
than
a
normal
risk
assessment.
It's
something
that
would
involve
working
with
all
levels
in
all
departments,
to
capture
a
much
bigger
audit
universe
and
do
a
deeper
dive
really
into
a
risk
assessment
for
the
city.
B
It's
something
that
and
so
part
of
what
I
wanted.
What
I
planned
when
I
talked
about
it
in
march,
was
to
give
you
an
update
on
where
I
was
that
has
changed
significantly
with
my
role
with
the
american
rescue
plan
funding.
B
I
think
an
in-depth
risk
assessment
is
something
that
is
still
on
my
long-term
work
plan,
but
in
honestly
I
have
not
gotten
very
far
with
it.
It
is
at
the
very
initial
stages
of
research
and
has
not
been
launched
citywide
yet.
A
Patricia
when
do
you
envision,
I
I
know
that's.
This
is
a
loaded
question.
When
do
you
envision,
starting
this
risk
assessment.
B
Likely
when
I
become
more
of
full-time
internal
auditors,
so
that
will
depend
really
heavily
on
the
job,
description
and
long-term
plan
of
bringing
in
a
grant
manager
for
the
american
rescue
plan
funds
and
what
and
when
we
have
someone
new
to
help
administer
that
what
my
role
looks
like
there
with
an
additional
additional
capacity.
It
will
at
least
add
capacity
for
me
to
return
back
to,
if
not
full
time
at
least
give
me
free
up
more
time
and
that's
when
I'll
start
getting
into
a
risk
assessment.
E
E
Patricia
this
is
gwen,
so
I
mean
given
that
you
know
frankly,
you're
not
really
functioning
in
as
in
the
internal
audit
role.
Much
if
any
right
now
does
it
make
sense
for
us
to
sort
of
suspend
audit
committee
meetings
for
a
while
until
it
becomes
clear
you
know
until
you
get
back
to
that
role,.
E
B
It
wouldn't
be
my
recommendation
and
here's
why,
first
of
all,
if
we
met
monthly,
it
probably
would
be,
but
because
we
meet
quarterly
our
next.
Our
next
scheduled
meeting
is
in
august
and
I
suspect
that
we'll
be
able
to
spend
a
good
chunk
of
that
time
when
talking
about
contracting
and
purchasing
and
follow
up
on
the
contracting
audit.
So
that
is
work
that
I
am
still
involved
with.
B
That,
I
think,
is
speaking
heavily
to
the
internal
audit
role
and
then
the
other
major
update
that
that,
I
think
is
really
pertinent
to
the
audit
committee
is
that
we
will
be
in.
We
will
be
beginning
our
financial
audit
at
that
point
and
so
to
be
able
to
come
back
to
the
audit
committee
and
give
you
an
update
on
what
the
urine
close
pro,
where
we
are
in
august
through
our
year
in
close
process
and
preparing
for
the
fy21
audit.
B
I
think,
for
me,
is
enough
to
to
warrant
having
the
august
meeting
and
then
the
november
meeting
should
will
be,
as
usually
scheduled,
we'll
be
hearing
the
financial
audit
presentation,
because
we
will
be
on
time
this
year.
G
That
makes
sense
to
me
that
we
continue
to
have
the
meetings
just
because
of
the
financial
oversight
and
the
fact
that
it
doesn't
sound
like
you're,
going
to
not
be
doing
your
job.
G
G
And,
ultimately
you
know
what
I
would
like
to
hear
about
is
how
that
influences.
You
know
the
way
we
look
at
equity
and
the
way
you
look
at
equity
and
what
that
how
that
plays
itself
out
in
the
community,
because
if
I
understand
correctly
that's
what
you're
you're
wanting
to
look
at
and
gwen.
I
guess
you
know
as
far
as
that's
concerned,
city
council
would
want
our
participation
in
looking
at
things
from
an
equity
lens.
G
G
E
No,
I'm
I'm
fine
with
continuing
the
meetings
I
just
you
know.
I
I
just
it'll
be
interesting:
how
quickly
you
can
get
back
to
or
or
out
of
the
ar
pa
work.
B
I
I
doubt
I
will
roll
out
of
arp
entirely.
That's
I'm
what
I'm
saying
right
now
and
and
really
it's
with
the
release
of
I
mean
of
the
the
planets.
You
know
the
act
itself
and
you
know
I
mentioned
that
the
city
is
getting
26.2
million
dollars.
That
was
one
pot
of
I
don't
even
know
how
many
pots
of
money
that
were
allocated
through
that,
and
so
there
was
a
lot
of
research
and
and
information
and
studying
that
was
done
of
the
different
pots
of
money
that
the
city
might
directly
receive.
B
B
Yes,
but
that's
more,
but
the
city
is
the
administrator
of
a
four
county
region,
so
the
funding
the
city's,
the
administrator,
but
it's
it
serves
that
that
pot
of
money
serves
a
broader
beyond
just
asheville
there's
the
potential
we
have
applied
for
the
shuttered
venues,
operators
grant
so
which
was-
and
there
was
funding
in
the
arpa.
For
that
so
managing
that
managing
I
mean
there
are
a
lot
of
pots
of
money
in
the
arpa
that
relate
to
a
lot
of
different
city
initiatives.
B
There
are
a
lot
of
pots
of
money
in
that
that
aren't
necessarily
directly
tied
to
city
initiatives,
but
that
our
community
community
is
going
to
be
very
interested
in
and
and
applicable
to
a
lot
of
different
community
needs
so
doing
the
research
in
there
and
then
going
and
then
having
the
guidance
that
was
released
by
the
treasury
department.
That's
specific
to
the
26.2
million
dollars
that
the
city's
receiving
has
required
a
significant
amount
of
effort,
and
as
we
formulate
a
plan,
that's
requiring
a
significant
amount
of
effort.
B
I
think
once
we
have
a
clear
plan
of
how
we
of
how
we're
going
to
use
this
funding,
I
don't
know
what
that
workload
will
look
like
for
me
and
once
we
have
a
great
manager
I
don't
know.
I
will
continue
to
be
involved
with
that,
but
I
think
that
long
term
I
can
I
mean
I
can
see
that
there's
the
potential
for
me
to
be
able
to
get
back
into
doing
a
risk
assessment
and
just
perform
and
start
performing
performance
audits
again.
G
G
B
Yeah,
I
mean
that's,
that's
a
major
goal
of
what
I
see
my
role
being
with
these
funds
is
making
sure
none
of
that
happens.
B
Most
likely,
I
say
most
likely
because
we
have
tony
and
holly
who
correct
me.
I
believe
we
actually
received
the
first
half
of
that
money
today
yesterday.
So
I
I
don't
know
what
that
looks
like
for
fy21
audit
and
because
there
haven't
been
really
clear
standards
and
an
outline
of
what.
What
that
this
is
going
to
look
like
from
a
single
audit
perspective
when
we've
received
the
funds.
B
But
at
this
point
it's
unearned
revenue
because
we
haven't
spent
anything
yet
and
I
I
don't,
and
there
will
be
probably
very
minimal
that
gets
spent
by
june
30th.
I'm
not
going
to
say
nothing
but
but
certainly
not
as
much
as
we're
receiving
and.
E
The
cares
act,
funding
that
came
through
will
affect
this
year's
audit
yeah.
There
has
been
some
funding.
Oh
you
know
that
the
city's
gotten
from
the
federal
government-
it's
just
not
this
a
arpa
fund,
correct.
A
So
patricia:
do
you
anticipate
that
this
year's
audit
contract-
you
might
have
an
addendum
to
it,
pertaining
to
these
federal
funds
and
single
audit
or
anything
to
that
effect?.
B
I
don't
I
mean
the
cares.
Act
was
included
in
the
fy
20
audit
and
was
a
major
program
that
was
selected
because
it
was
a
new
program,
so
that
made
it
a
an
automatic
selection,
but
it
didn't
add
a
new
audit
program.
My
my
initial
guess
is
that
that
will
probably
be
true
for
the
american
rescue
plan
funds
as
well,
since
that
it's
it'll
be
a
new
program.
B
It
will
be
selected
because
it's
a
new
program
as
one
of
the
major
programs
under
the
under
the
single
audit,
but
I
don't
know
if
it
will
add
an
additional
program
that
would
change
the
scope
of
the
contract
for
our
financial
audit.
B
Okay,
I
have
one
last
major
update
and
that
is
oh
go
ahead.
I'm
sorry.
E
Patricia
we
city
council
is
actually
going
to
be
approving
the
new
audit
contract
this
coming
at
the
meeting
on
tuesday
night
correct
just
I
mean
not
that
this
isn't
really
probably
part
of
our.
You
know
scope
per
se,
but
would
you
would
you
mind
copying
all
of
the
audit
committee
on
that
consent,
agenda
item
and
the
contract
just
so
they
have
that
information.
B
Yeah
I'll
send
out
I'll,
send
out
the
audit
committee
that
contract
and
the
staff
report
and
all
the
materials
that
are
going
to
council
on
tuesday,
so
y'all
should
look
for
that
probably
tomorrow.
B
Thank
you
and
then
one
more
update
that
I
wanted
to
give
y'all
and
I'm
going
to
do
a
little
bit
of
an
overview,
because
we
do
have
a
couple
of
new
members
on
audit
committee,
and
that
is
the
ethics
hotline
that
the
city
has
so
the
city
does
have
and
manage
an
ethics
hotline.
That's
something
that
specifically
is
charged
the
internal
audit
office.
So
it's
something
that
I
manage
and
it
is
contracted
out
with
a
third
party
part
of
the
meeting
materials,
and
it
was
just
added
this
morning.
B
So
if
you
haven't
looked
at
them
today,
but
there
is
the
faqs
that
we
have
posted
for
employees.
Our
ethics
hotline
is
limited
to
employees
and
if
you'll
have
questions
about
about
what
that
looks
like
and
why
I'm
happy
to
go
into
that.
But
I
feel
like
it
might
be
a
little
bit
into
the
weeds
and
I've
done
a
lot
of
talking
today.
B
But
but
we
do,
we
do
have
an
ethics
hotline
and
I
do
periodically
come
to
audit
committee
and
give
you
an
update.
It
has
not
been
a
surprise
that
it
has
seen
less
volume
in
the
last
year
or
two
because
of
remote
work.
I
think,
and
because
of
the
change
and
how
we
have
worked
has
been
so
significant
that
I
think
it
has
been
hard
to
to
filter
a
lot
through
the
hotline.
B
For
for
what
is
probably
obvious
reasons
for
all
of
you,
I
don't
ever
go
into
into
detail
about
what
what
specifically,
what's
in
those
reports
but
I'll,
give
you
some
high
level
so
of
the
four
reports
we
received
in
2020,
two
were
related
to
discrimination,
complaints
and
two
were
policy
violations.
B
I
guess
I
would
call
it
an
embezzlement
claim.
I
will
say
that
that
was
a
top
report
and
it
was
very
much
up
unsubstantiated.
B
B
The
policy
violations
have
really
revolved
around
our
the
mass
policy
and
wearing
those
in
when
people
are
working
in
city
buildings
and
in
the
public,
and
so
those
have
been
concerns
about
non-compliance
with
our
mass
policy
over
the
past
year,
which
again
is
also
something
that
is
not
surprising.
G
B
So
we
have
an
annual
contract
with
navex
global
they're.
The
third
party
that
manages
our
hotline
and
right
now
we
are
paying-
I
think
it's
either
50,
51
or
5200,
is
how
much
that
contract
is
for.
B
It's
a
combination
of
potential
users
and
activity,
so
we
were
initially
priced
that
because
the
our
potential
users
are
the
number
of
employees
which
is
about
1400
employees
for
the
city
of
asheville.
We
have
asked,
and-
and
I've
had
conversations
with
navex
global
specifically
about
if
we
opened
up
the
hotline
to
become
something
that
became
open
to
the
public
and
what
that
would
look
like
and
and
have,
and
they
could
price
that
out
initially.
B
But
they
said
that
what
it
will
ongoing
costs
will
depend
heavily
on
the
volume
and
I
will
say,
given
the
the
activity
that
we
see
in
the
city
of
asheville,
I
would
expect
that
volume
to
increase
dramatically
and
they
said
that
our
contract
could
go
from
five
thousand
dollars
to
you
know
when
they
quoted
to
to
to
open
that.
It
would
probably
be
at
least
for
the
first
year
to
an
additional
ten
to
fifteen
thousand
dollars.
B
B
Have
they
have
and
and
the
major
concern
there
is
that
it's
a
heart
it's
the
first
year
is
an
anticipated
volume,
and
so
it's
kind
of
a
an
estimate,
a
cost
estimate
and
the
struggle
becomes
once
you
open
it
to
the
public
and
the
call
volume
increases
significantly
and
the
cost
increases
significantly
trying
to
pull
that
back
out
of
the
public.
If
the
agency
can
no
longer
fund
that,
I
will
say
that
at
the
city
we
have
a
really
I'm
a
really
tight
budget.
B
That's
not
something
that
I
personally
in
in
the
internal
audit
budget,
have
the
ability
to
take
on
and
beyond
that,
as
a
department
of
one
and
the
only
person
who
manages
the
ethics
hotline.
I
do
investigate
everything
that
comes
in
through
that
and
right
now
that
feels
really
manageable
at
four
calls
a
year,
or
I
mean,
if
that
even
doubled-
that's
still
manageable.
For
me,
if
we
open
that
to
the
general
public,
and
that
became
a
hundred
calls
a
year,
I
have
certainly
could
not
do
that
alone.
So.
C
G
Right
totally,
but
I
think
that
the
reason
I'm
bringing
it
up
is
because
we
have
so
much
unrest
amongst
the
public.
It
seems
like
you
know
what
we
have
a
situation
where
the
public
doesn't
trust.
G
What's
going
on
in
the
government,
you
have
these
grant
funds
right,
so
the
grant
funds
you're
going
to
use
in
a
way
that
we
determine
to
be
collaborative
and
in
conjunction
with
the
community,
but
we
have
situations
where
there
are
apparent
ethical
violations
that
are
not
within
any
kind
of
reason,
and
I
recently
came
across
one
when
you
may
be
aware
of
it,
but
it
the
best
that
I
could
tell
there
was
a
big
ethical
violation
that
occurred
with
a
montford
newspaper
and
taking
business
or
advertisers
away
from
the
newspaper
because
of
having
a
position
on
a
development.
G
G
It
looks
collusive
if
that's
a
word,
but
it
really.
I
scratched
my
head
when
I
heard
about
it,
because
I
I
the
best
that
I
can
tell
we
have
an
ethical
violation
for
a
city
council
member
and
I'm
on
the
call
with
her
right
now
which
is
uncomfortable
for
me.
But
I
mean
nonetheless
I'm
on
this.
I'm
in
this
role,
because
I'm
a
responsible
community
member.
E
Amy,
I'm
happy
to
talk
to
you
about
that.
That
was
not
done
on
city
city,
council,
business.
That
was
my
personal
response
to
that.
I
wrote
that
on
my
individual
email,
it's.
G
A
If
you're
going
to
blindside
a
council
person
in
this
meeting,
I
don't
have
meetings
like
that.
Okay,
so
if
we're
talking
about
the
process
of
how
we're
we
are
using
the
current
items,
that's
wonderful
how
we
can
help
staff
in
accomplishing
those
goals-
that's
wonderful,
individual
items!
A
I
think,
if
you
want
to
do
that,
that
needs
to
go
at
the
city,
council
level
or
gwen.
Personally,
you
know
that's
not
what
this
committee
is
about.
G
Well,
the
committee
clearly
is
about
more
than
what
we
initially
have
put
on
paper.
We
talked
about
it
from
the
beginning,
we're
talking
about
it
with
patricia,
and
I
personally
am
a
cpa,
and
I'm
going
to
say
this.
I
have
to
deal
with
ethics
for
two
hours
every
year.
Okay,
we
all
do
as
cpas,
so
as
cpas
on
this
call.
G
What
I'm
saying
is
important,
because
when
we
talk
about
ethics,
we
are
held
to
the
highest
ethical
standards
and
we
have
to
say
something:
it's
not
in
our
world
that
we
can
walk
away
from
an
ethical
situation,
whatever
that
looks
like
okay,
so
I'm
not
going
to
take
this
to
another
place
and
act
like
ethics
has
nothing
to
do
with
this
committee.
I
think
we
need
to
all
acknowledge
that
it.
A
Does
well,
I
can
appreciate
your
opinion,
but
that's
one
person's
opinion
and,
as
I
stated
as
the
chairperson
of
this
committee,
if
we're,
if,
if
this
is
the
type
of
stuff
that
we're
going
to
be
doing,
I
think
this
I
I
just
cannot
condone
that
period
and
I
would
say
the
same
thing
amy.
If
someone
did
that
to
you
or
to
susan
or
to
andrew
or
to
anyone
that
works
at
the
city
of
asheville.
That's
not
what
this
is
about
here.
G
G
Get
elected
for
sure,
but
when
I
hear
things
as
an
audit
committee
meeting
that
have
to
do
with
ethics,
and
I
am
held
at
the
standards
by
the
aicpa,
I'm
required
to
be
a
cpa
to
be
here.
Okay,
I've
been
faced
medical,
many
many
many
ethical
situations
as
a
cpa.
I
don't
back
down
from
them,
I'm
not
known
for
that.
A
Have
you
brought
this
to
the
have
you
brought
this
to
the
city
council's.
B
G
Scratched
my
head
and
I
read
the
ethics
policy,
and
I
here
we
have
an
audit
committee
meeting.
We
haven't
had
an
update
on
ethics,
so
I
feel
I
don't
feel
I'm
any
way
out
of
place.
Scott
I
mean
I
can
hear
where
you
want
to
be
defensive,
but
if
I
understand
ethics
correctly
as
a
city
council
member,
you
represent
everybody's
interest
and
you're
not
supposed
to
make
a
decision
until
you
have
a
vote.
G
G
D
C
I've
got
a,
I
got
a
couple
of
quick
ones
so,
patricia
you
said
the
ethics.
You
know
this
may
be
a
little
beyond
the
scope
of
this
committee,
but
the
ethics
hotline
is
only
for
basically
internal
city
employees.
C
Do
you
have
any
involvement
with
any
outside
ethics
complaints,
or
is
there
even
an
avenue
for
just
regular
citizens
to
approach
that.
B
There
isn't-
and
that's
I
mean
and
that's
part
of
some.
That
is
something
that
we
have
talked
about
and
part
of
why
we
have
had
conversations
in
the
past
about
expanding
that
I
mean
there.
There
are
general
avenues
of
reporting
to
I
mean
city
council
information
is
out
there,
city
manager's
office
information
is
out
there
and,
quite
frankly,
all
city.
B
Employee
information
is
out
there,
but,
but
I
will
say
specifically,
I
mean
so
there
are
ways
for
the
public
to
make
complaints
in
a
lot
of
different
functions,
and
one
of
them
is
reaching
out
personally
to
me.
B
That
said,
the
hotline,
in
particular,
is
a
huge
benefit
of
having
the
hotline
is
for
anonymity
of
our
employees.
I
think
that
becomes
less
of
a
concern
with
citizens,
not
that
it's
not
a
concern
entirely,
but
I
mean
I've
talked
about
for
a
lot
of
reasons
why
we
haven't
expanded.
B
I
mean
budget
constraints
and
capacity
constraints
as
well,
but
that
the
anonymity
part
is
why
we
focused
more
on
employees
than
the
general
public.
There
are
avenues,
but
there's
a
really
direct
one
in
the
same
way
as
for
employees.
C
Okay
and
like
I
said
you
know,
I
think
it
may
be
a
little
beyond
the
scope
of
this.
You
know
this
this
committee
here,
so
it
sounds
like
you
wear
an
awful
lot
of
hats
there
at
the
city.
Right
now,
and
I
know
you're,
you
know
you
what
you've
talked
about
sounds
like
you've
been
pretty
busy
with
this
american
rescue
plan.
Work
as
well.
B
It
hasn't
as
far
as
the
financial
close
itself-
I'm
not
involved,
I
and
and
when
I
speak
about
the
financial
audit.
That
has
not
been
the
case
this
past
year
because
of
staff
turnover.
But,
generally
speaking,
my
role
with
the
financial
audit
is
that
I
manage
the
contract
and
our
finance
department
manages
the
audit
itself.
C
You
don't
have
any
sort
of
stepped-up
testing
halfway
through
the
year
to
kind
of
try
to
catch
anything
that
may
be
coming
loose.
You
know
just
just
this
just
over
time
or
with
staff
turnover.
I
know
these.
You
know
these
things
happen.
B
C
B
A
Patricia
we
thank
you
for
that
extended
commentary
on
all
what
you've
been
doing
and
what
you
have
been
doing,
and
we
definitely
thank
tony
and
his
staff
for
all
the
hard
work
that
they're
they've
done
to
get
the
audit
and
working
forward
to
deal
with.
You
know
the
management
points
and
and
going
forward
for
this
upcoming
year's
audit.
A
Is
there
anything
else?
Do
we
want
to
talk
about
what
we
would
like
to
see
at
the
next
committee?
B
I
mean,
I
think
the
two
major
things
are
we'll
come
back
with
an
update
on
the
financial
audit
and
where
we
are
and
that'll
be
due
to
the
timing
of
audit
committee,
we'll
be
telling
you
how
how
prepared
we
are
going
into
that
audit
and
what
the
urine
closing
process
looked
like
for
us.
So
that's
a
big
one
and
then
I'll
continue
to
give
I'll
give
you
another
update.
B
I'll,
come
back
with
the
new,
the
updated
contracting
and
purchasing
policy
and
and
I'll
I'm
going
to
try
really
hard
to
have
someone
else,
because
I
was
not
super
involved
with
the
creation
of
that
policy.
But
have
someone
come
in?
Who
can
speak
really
speak
really?
Well
to
that,
and
then
I'll
give
you
an
update
on
where
we
are
with
the
findings
from
the
contract
management
audit
and
where
we
are
getting
procedures
for
that?
B
A
You
know
my
wife
would
say:
that's
the
best
part
of
doing
zoom
meetings
is
they
can
mute
me,
but
that
being
said,
I
think
at
this
point
in
time.
Do
we
have
a
motion
to
adjourn
the
meeting
or
do
we
need
to
have
a
motion
to
adjourn
a
meeting.
A
A
A
Hi,
thank
you.
Gwen.