Agenda - 04-15-2025; 8-a - Minutes

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3 1 screen use on mental health. She said like other Commissioners, she appreciated the opportunity 2 to attend the unveiling of the commemorative placard at the old courthouse and said she is glad 3 to live in a community that is committed to acknowledging its past and attempting to right wrongs 4 despite what's happening at a national level. She said she is struggling to understand what is 5 happening at a national level and how to respond. She said she will continue to strive to make 6 her community thrive in all aspects of her life and to speak out when things are not okay. She 7 thanked Vice-Chair Hamilton for her comments. 8 Commissioner Portie-Ascott said since the last meeting, she was able to attend the Ag 9 Summit. She said she also attended the historical marker unveiling and two other Black History 10 Month events. She said hearing the bravery people had in face of the events of the time was 11 remarkable and made her ponder what she and others will do next. She said she attended the 12 Fireside Chat on Chapel Hill Transit, and she appreciated the lesson from a story about former 13 mayor Howard Lee and how he and the governor at the time put aside their differences to bring 14 transit to Chapel Hill. She said she also attended the unveiling for three new Pee Wee homes for 15 folks transitioning out of homelessness. Finally, she said she attended the Central Pines RPO 16 meeting and endorsed the 2024 Orange County Transportation Multimodal Plan. 17 Commissioner McKee said he appreciates the comments from other commissioners about 18 the memorial placard. He said we cannot change history, but it is critical that we do not forget it. 19 He announced there are representatives from both school districts presents as the Board 20 continues to discuss how to use the bond money approved by Orange County voters last fall. He 21 encouraged any residents interested in school capital projects to get involved in the discussions 22 with county commissioners and school board members soon. 23 24 4. Proclamations/ Resolutions/ Special Presentations 25 a. Presentation of Annual Comprehensive Financial Report for FYE 6/30/2024 and 26 Approval of Audit Services Contract Amendment 27 The Board received a presentation on the Annual Comprehensive Financial Report (ACFR) for 28 the fiscal year ended June 30, 2024; and approved an Audit Services Contract Amendment for 29 Fiscal Year 2024. 30 31 BACKGROUND: The ACFR reports on all financial activity of the County for the fiscal year July 32 1, 2023, through June 30, 2024. Mauldin and Jenkins, LLC, a firm of Certified Public Accountants, 33 audited the financial statements. The financial statements and audit are required by Chapter 159- 34 34 of the North Carolina General Statutes. The County prepares an Annual Comprehensive 35 Financial Report (ACFR) that meets the standards set by the Government Finance Officers 36 Association (GFOA). The ACFR is submitted to the GFOA to be awarded the Certificate of 37 Achievement for Excellence in Financial Reporting. The financial report for the Orange County 38 Sportsplex, as required under the management contract, is included in the County's ACFR. 39 40 The County received an unmodified (clean) audit opinion on the financial statements received 41 from the audit. The financial audit results indicate compliance with County financial policies. The 42 Chief Financial Officer and representatives of Mauldin and Jenkins, LLC will cover highlights of 43 the report and answer any questions. 44 45 While completing the FY 2024 audit, Mauldin and Jenkins incurred $15,000 in additional cost 46 resulting from time spent on statement reconciliations due to a financial software error. This issue 47 has now been resolved. Under North Carolina General Statute 143-129(e)(2), certain professional 48 services including audit, legal and consulting are not subject to the same competitive bidding 49 requirements as goods and construction contracts. The governmental audit industry has 50 experienced a significant decrease in audit firms with the capacity to provide audit services of the 51 quality required by the County.