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File #: 25-076    Name:
Type: Consent Agenda Status: Agenda Ready
File created: 6/10/2025 In control: Town Council
On agenda: Final action:
Title: Independent Audit Contract for Fiscal Year Ending June 30, 2025 PURPOSE: The purpose of this item is to renew the contract for the Town's annual independent audit for the fiscal year ending June 30, 2025.
Attachments: 1. A - Carrboro FY25 LGC Contract Signed, 2. B - Carrboro FY25 Engagement Letter Signed, 3. C - RESOLUTION FOR INDEPENDENT AUDIT SERVICES FY25
Title
Independent Audit Contract for Fiscal Year Ending June 30, 2025

PURPOSE: The purpose of this item is to renew the contract for the Town's annual independent audit for the fiscal year ending June 30, 2025.
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Department
DEPARTMENT: Finance
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Council Direction
COUNCIL DIRECTION:
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Information
INFORMATION: The Local Government Budget and Fiscal Control Act (LGBFCA) requires each local government to prepare an annual financial report on their financial position at the end of the fiscal year and financial results of operations. The LGBFCA also requires that this financial report be audited by an independent certified public accountant.
The audit cost proposed by Maudlin & Jenkins, LLC for fiscal year ending June 30, 2025 is $67,000. Depending upon the total expenditures of state and/or federal funds (i.e., Powell Bill, federal grants, etc.), the Town may be required to have one or more single audits prepared. The estimated cost for a single audit is $5,000-8,000.
All independent audit contracts must be approved by the staff of the LGC. Invoices from the audit firm must be approved by LGC prior to payment by the Town. The LGC approves up to 75% of the total fee prior to submission of the final audited financial statements to the LGC.
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Fiscal and Staff Impact
FISCAL IMPACT: The total cost for FY24 audit and financial statement preparation will not exceed $67,000. However, if a single audit is required for federal and/or state programs, there will be an additional cost of $5,000-8,000 per program. Funds for the annual audit, single audits, and financial statement preparation are included in the Finance Department's operating budget.
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Recommendation
RECOMMENDATION: The Council adopt attachment A, which is: 1) to renew contract with Maudlin & Jenkins, LLC to perform independent audit, single audits, and annual financial statements for the fiscal year ending June 30...

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