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4 <br /> 1 Orange County Board of Commissioners <br /> 2 <br /> 3 A motion was made by Commissioner McKee, seconded by Vice-Chair Fowler, to approve <br /> 4 and authorize the Chair to sign the proclamation. <br /> 5 <br /> 6 VOTE: UNANIMOUS <br /> 7 <br /> 8 PUBLIC COMMENT: <br /> 9 Sharon Halpern thanked the Board for the Holocaust Remembrance proclamation during <br /> 10 the observance of Auschwitz-Birkenau's liberation anniversary. Sharon shared she keeps a <br /> 11 photograph in her office that symbolizes indifference, reminding her of the world's inaction during <br /> 12 the Holocaust. She travels to visit Holocaust-related sites worldwide and sees the proclamation <br /> 13 not as a personal honor, but as a collective promise to the 6 million Jews and others persecuted. <br /> 14 She emphasized the ongoing fight against antisemitism and hatred, urging education and moral <br /> 15 clarity to protect the vulnerable and inspire actions preventing future atrocities. <br /> 16 Chair Hamilton thanked Sharon Halpern and Bonnie Hauser for bringing the <br /> 17 proclamation to the Board's attention. <br /> 18 Commissioner McKee said it is important to realize that if we don't remember what <br /> 19 happened we might repeat it. <br /> 20 <br /> 21 b. Presentation of Annual Comprehensive Financial Report for FYE 6/30/2025 and <br /> 22 Approval of Audit Services Contract Amendment <br /> 23 The Board: <br /> 24 1) Received a presentation on the Annual Comprehensive Financial Report (ACFR) for the <br /> 25 fiscal year ended June 30, 2025; and <br /> 26 2) Approved an Audit Services Contract Amendment for Fiscal Year 2025. <br /> 27 <br /> 28 BACKGROUND: The ACFR reports on all financial activity of the County for the fiscal year July <br /> 29 1, 2024, through June 30, 2025. Mauldin and Jenkins, LLC, a firm of Certified Public Accountants, <br /> 30 audited the County's financial statements. The financial statements and audit are required by <br /> 31 Chapter 159-34 of the North Carolina General Statutes.The financial report for the Orange County <br /> 32 Sportsplex, as required under the management contract, is included in the County's ACFR. <br /> 33 <br /> 34 The County received an unmodified (clean) audit opinion on the financial statements received <br /> 35 from the audit. The financial audit results indicate compliance with County financial policies. The <br /> 36 Chief Financial Officer and representatives of Mauldin and Jenkins, LLC, will cover highlights of <br /> 37 the report and answer any questions. The County's Unassigned fund balance remained in <br /> 38 compliance with the 16% County policy at 16.9% of General Fund expenditures. <br /> 39 <br /> 40 Under North Carolina General Statute 143-129(e)(2), certain professional services including <br /> 41 audit, legal and consulting are not subject to the same competitive bidding requirements as goods <br /> 42 and construction contracts. Mauldin and Jenkins incurred $15,000 in additional expenses due to <br /> 43 the requirements of the Uniform Guidance and State Single Audit Implementation Act and major <br /> 44 program selection for FY 2025. Below are the programs required for the Single Audit: <br /> 45 1. Medicaid <br /> 46 2. Child Support Enforcement <br /> 47 3. Housing Section 8 <br /> 48 4. Opioid Settlement <br /> 49 5. Temporary Assistance for Needy Families (TAN F) <br /> 50 6. Public School Capital Outlay <br /> 51 7. Juvenile Crime Prevention Council <br />