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Agenda 01-20-2026; 4-b - Presentation of Annual Comprehensive Financial Report for FYE 6-30-2025 and Approval of Audit Services Contract Amendment
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Agenda 01-20-2026; 4-b - Presentation of Annual Comprehensive Financial Report for FYE 6-30-2025 and Approval of Audit Services Contract Amendment
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1/15/2026 10:48:46 AM
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BOCC
Date
1/20/2026
Meeting Type
Business
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Agenda
Agenda Item
4-b
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Agenda for January 20, 2026 BOCC Meeting
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\BOCC Archives\Agendas\Agendas\2026\Agenda - 01-20-2026 Business Meeting
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AAT <br /> s <br /> Orange County, North Carolina <br /> Financial Trends - Composition of Fund Balance <br /> Fund Balance Categories - General Fund Trends from 2024 to 2025 <br /> 50,000,000 <br /> 2024 Fund Balance: $77.72M <br /> 45,000,000 <br /> 40,000,000 2025 Fund Balance: $78.36M <br /> 35,000,000 � <br /> Changes in unassigned fund <br /> 30,000,000 balance <br /> 25,000,000 2024: $39.78M <br /> 20,000,000 2025: $42.85M <br /> 15,000,000 <br /> Unassigned fund balance as <br /> 10,000,000 of June 30, 2025, is 16.9% of <br /> 5,000,000 General Fund expenditures <br /> which is compliant with 16% <br /> 2023 2024 2025 County policy disclosed in <br /> ■Nonspendable ■Restricted ■Committed ■Assigned ■Unassigned Note 1 to the F/S. <br /> Auditor's Discussion &Analysis (AD&A) Going Further. <br /> June 30, 2025 <br />
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