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3 <br /> OBJECTIVE 2. Address need and any policy barriers to increase access to emergency <br /> shelter beds and other low-barrier housing including eviction diversion. <br /> Finance & Administrative Services <br /> 5. With Agenda Item 4-a on this January 20, 2026 meeting agenda, the Finance & <br /> Administrative Services Department is presenting the County's Annual Comprehensive <br /> Financial Report for FYE 6/30/2025. The audit firm, Mauldin and Jenkins, incurred $15,000 <br /> in additional expenses due to the requirements of the Uniform Guidance and State Single <br /> Audit Implementation Act and major program selection for FY 2025. This amendment <br /> appropriates $15,000 from General Fund fund balance to cover this additional expenditure. <br /> ALIGNMENT WITH STRATEGIC PLAN: This item supports: <br /> • MISSION STATEMENT — Orange County is a visionary leader in providing <br /> governmental services valued by our community, beyond those required by law, in an <br /> equitable, sustainable, innovative and efficient way. <br /> FINANCIAL IMPACT: Approval of Budget Amendment #6 will increase the budget authorization <br /> of the General Fund by $21,500 and the County Capital Fund by $20,000. <br /> RECOMMENDATION(S): The Manager recommends the Board approve the budget, grant, and <br /> capital project ordinance amendments for Fiscal Year 2025-26. <br />