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