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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 $ 201000 . <br /> RECOMMENDATION ( S ) : The Manager recommends the Board approve the budget , grant , and <br /> capital project ordinance amendments for Fiscal Year 2025 -26 . <br />