Minutes 02-25-2025-Business Meeting

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