Regular Session
Durham County ·
Board of County Commissioners
Monday, April 27, 2026 at 7:00 pm
Agenda document Watch Meeting recap
What's on this agenda
A regular session whose one public hearing authorises up to $240 million of refunding bonds - borrowing to replace existing debt on better terms rather than to build anything new. The board also introduces its newly appointed internal audit director and adopts an updated high performance building policy.
Summarized from the published agenda. Read the agenda itself before acting on it.
Meeting recap
What happened, drawn from the records published after the meeting. Recording
The county's new external auditor reported a clean opinion on the financial statements and four material weaknesses alongside it, which was the substance of the evening.
Mauldin & Jenkins, in its first year as Durham County's external auditor, presented the FY2025 annual financial report and the single audit. All four opinions were unmodified, the highest assurance available. The compliance report carried four findings, every one of them a material weakness: two prior-period adjustments large enough to qualify, a general reporting finding, the preparation of the schedule of expenditures of federal awards, and an eligibility finding on the federal TANF program. The auditor said management had corrected all four in the statements already and had a corrective action plan, and that the Department of Social Services had acted on the TANF finding. Seven major grant programs were audited, five federal and two state. The board now has sixty days to sign off on responses to the Local Government Commission's financial performance indicators of concern.
The board held its public hearing on a bond order authorizing up to $240 million in general obligation refunding bonds, series 2026B. The order had been introduced on 13 April and published on the 20th. The clerk reported the county's net indebtedness at 1.48 percent of assessed valuation. Nobody came forward to speak, the hearing was closed on a motion, and the bond order was adopted unanimously.
Deputy Manager Jones introduced Shirley McFaden as the county's new internal audit director. She comes from Guilford County, where she was deputy director of internal audit, with more than twenty years across city, county and state government.
The board also approved its consent agenda, which carried an updated high performance building policy, a construction contract, property tax releases and refunds, and adjustments to the county's ARPA allocation. It filled three seats: the Board of Equalization and Review, and the Discover Durham Tourism Development Authority, with two vacancies remaining on the Durham-Wake research and production service district advisory committee.
This account is written from the meeting's automatic captions, which misrender names and figures. Names above are given as the captions had them.
How the votes went
Every recorded vote was unanimous. The consent agenda was approved; a motion to hold the advertised public hearing on the general obligation refunding bond order carried; the hearing was closed on a further motion; and the board then adopted the bond order authorizing up to $240 million in series 2026B refunding bonds and directed the clerk to publish notice of adoption. The minutes were approved. The captions record no dissent on any of them.
Who spoke
No members of the public spoke.
The only opportunity to speak was the statutory public hearing on the $240 million refunding bond order. The chair invited anyone wishing to be heard on the validity of the bond order or the advisability of issuing the bonds, and nobody came forward. The meeting held no general public comment period.
Read from the recording's automatic captions, which misrender names and numbers — "Kildaire" comes through as "kill dare". Treat a name or a figure here as a pointer to the video, not as the record. Members of the public are private residents and are not named or indexed.
Full transcript
Automatic captions from the recording, "Durham BOCC Regular Session April 27, 2026". Runs 58 min. These are machine transcriptions, not a court record. They misrender names and figures — "Kildaire" comes through as "kill dare", and case numbers arrive as noise. Each timestamp opens the video at that moment, which is how a passage here gets checked against what was said.
Read the transcript (22 passages)
7:01. I'm a little bit late. And we are starting our uh Durham Board of County Commissioners regular session for April 27th, 2026. I will start with the public charge and then I will ask um Commissioner Valentine, would you be open to reading the land acknowledgement?
Chair Lee, anything for you?
Okay.
Yes.
And then uh Commissioner Jacobs, would you mind leading us in the pledge afterwards? Okay. So, I'll start with the public charge. The board of commissioners asks its members res and residents to conduct themselves in a respectful courteous manner both with the board and fellow residents. At any time should a member of the board or any resident fail to observe this public charge, the chair will ask the offending person to leave the meeting until that individual regains personal control. Should the quorum fail to be restored, the chair will reset recess the meeting until such time that a genuine commitment to the public charge is observed. Commissioner Valentine, as we convene for the Dorm County Commissioners meeting, it's crucial to recognize the painful truth of history. We stand on the stolen ancestral lands of the Kataba, the Eno, the Okinichi, the Shakori, and the Tuscaror's peoples whose deep connection to this land predates our arrival. We acknowledge with humility the unjust displacement and violence that occurred leading to the dispossession of indig indigenous peoples from their homelands. Their resilience in the face of such adversity is a testament to their strength and spirit. May we humbly honor the ancestors and elders of these nations, both past and present. By committing ourselves to fostering understanding, healing, and justice for all who inhabit this land, let us walk forward together with open hearts, acknowledging the past, and embracing a future guided by compassion, respect, and unity.
and Commissioner Jacobs. Pledge of
Allegiance to the flag of the United States of America and to the republic for which it stands. One nation under God, indivisible, with liberty and justice for all.
Thank you very much. The next item on our agenda is agenda um adjustments. Are there any adjustments to the agenda?
All right. Hearing none, I'll accept a motion to approve the agenda as presented.
So moved.
Second.
We have a motion on the floor. It's been properly second. Properly moved and seconded. Any further discussion? Hearing none. All in favor say I.
I.
All oppose, please use the same sign. Agenda um agenda is approved unanimously. Next item on our agenda are the announcements. Clerk Wallace.
Good evening everyone. I'll read the announcements published in tonight's agenda. Join Durham Cooperative Extension for the presentation of their 2026 report to the community on Wednesday, May 6. Enjoy a delicious breakfast, hear inspiring stories, and experience hands-on demonstrations that showcase Durham Cooperative Extensions input throughout Durham. This is a wonderful opportunity to learn more about how they serve our community through education, outreach, and partnership. There is a link through eventbrite.com uh to register. Join the Durham County Soil and Water Conservation District for the annual Durham Orange County Pond Clinic on Saturday, May 16th from 9:00 a.m. to 1:00 p.m. at 662 Orange Grove Road in Hillsboro. This free clinic is perfect for anyone who owns or plans to own a large or
agricultural pond. Learn about pond construction, pond management, weed control, pond wildlife, and more. Free lunch is provided for those who pre-register. Kids ages 5 to 17 can also participate in the catch and releaselease fishing tournament before the clinic with prizes awarded. You must register by April the 30th. There is a link to register and you can also call for additional information 919-560558. The community is invited to join a new round of classes at the Hattie Meadows Gardening School. This free community learning series is a partnership between Durm Cooperative Extension, Durham County Library, and the Sarap Duke Gardens. Classes will run through June at the Stanford El Warren Branch Library. These free monthly classes led by local teachers and gardening experts. Session topics include soil health, seed starting, starting uh garden design, native plants and vegetables. All classes are free but registration is required and there is a link available on our county website. And lastly, this month's In touch with Durham County features two can't miss segments. Meet our new library director, Dana Connors, who joined the county in January 2026. Get to know Connors as she shares her vision for the future of Durham County Library. The second segment highlights National County Government Month, an annual celebration recognizing the nation's 3,69 counties. You can watch an episode um on the county's YouTube page. That concludes the announcements tonight in tonight's agenda.
Thank you, Clerk Wallace. Are there any other announcements? Commissioner Jacobs? Um [clears throat] I just wanted to share with the community um that some people may already know that on Friday uh there is um going to be a big um I should say
celebration of Mayday in there will be a big gathering um kids over corporations at um in Raleigh on the grounds of this general assembly and there There are a number of school systems that are going to have teacher work days that day because uh there would not nine different school systems um at this point that will not have classes because so many children and families and teachers um will be gathering um there. And I just want to make sure one thing is that folks know that there will be uh school lunches uh free public lunches for Durham public school children and families will be provided during the day to support families. And you can find out more about the lunch sites that are planned at um bit.ly bit.ly/ ly/Durham lunch and this is being um organized in partnership by Durham Labor and community groups including Durham Public School Strong Day One Relief and the Union of Southern Service Workers. And I also want to just highlight um an article that was shared with us today. Thank you, Deborah Craig Ray. It's in uh the um Herald Sun news and observer um about why this um protest gathering celebration of Mayday this way is so important. Um, North Carolina has now dropped um it's now 43rd in teacher pay and that we've also um it's NEA is estimated that we've fallen three spots this school year to
46th nationally out of all 50 states and the District of Columbia. um and that we do not have a budget now for I believe we're on two years of not having a budget. And so we really have a crisis in our in our schools and in our state with our teachers not uh being paid uh a living wage for the work that they're doing. Um our um new teacher salaries um are trying to find that in in the article. Uh is is also um the average teacher salary now including for teachers who have um experience is $59,971. uh which again is one of the lowest um teacher average salaries in in the United States. And um based on the estimated salary data for the school year, NEA says that Arkansas, Montana, and South Dakota have moved ahead of North Carolina at this point. So, um I hope that people will come out and um support our children and our schools and our teachers. There will also be an opportunity to participate here in in Durham because um at the bull the CCB Plaza from 5 to 6:30 there will also be a rally and a march for our children, our students, and our teachers. Thank you.
All righty, Commissioner Burton.
Yes. Um, thank you, Chair Lee, and thank you, Commissioner Jacobs, for talking about the kids over corporations rally on May 1st. Um, another thing I just
want to add, you know, we talk about teachers um, and teacher salaries and yes, they are teachers are underpaid. I was a school media coordinator for 30 years and they do really, really important work. And I think it's a shame that the state has not adequately um funded our public schools. Um but I also want to lift up people not to forget about our classified employees. Those are the individuals who drive the school buses, the people who are the teacher assistants, the people who work in our cafeterias, um the people who clean our buildings, the people who work in front office staff who the receptionists, the bookkeepers, those workers are vital to the day-to-day operations of our schools. So, I'm looking forward to um seeing people in Raleigh on Friday as we go to the general assembly to say we need the money to fund our public schools adequately. So, thank you for lifting that up. I also want to say last week was library fest. Um I had the opportunity to participate participate. Um Alvin Hall um came with to speak about his book about the green book. Um the Negro Green Book. It was a book about how African-Americans during segregation and how they had to travel um using this resource because they weren't able to stop um in certain places like hotels and go to certain gas stations and things like that. It was a really good event and it was packed. It was a lot of people there. So, I just want to give a shout out to our library staff, the Durham County Library. They do phenomenal programming and it's really a wonderful gym in our community. So, I just wanted to shout them out. So, thank you so much.
All right. Very good. Um, and just so we're aware, um, Commissioner Alam is
joining us via Zoom. today. Uh, Commissioner Lom, did you want to say anything or just want to Yeah, your hand is up. We see you.
Morning everyone. Sorry I am not there. I'm currently in the car one hour away from home. Um but yes, I just wanted to add in um an announcement that this week is actually the National Young Elected Officials uh Democracy Protection Policy Academy and they are actually going to be in Durham. And so I will be participating in that this uh Thursday and Friday. So be on the lookout. You might see some young elected officials from all across the country here in Durham County uh to we are meeting and convening to discuss policy at the local and state level and what we've been working on and ways that we Durham can model what other uh local governments are doing as well as other folks to learn from us. Uh that is the only announcement I had. Another uh announcement also if anyone wants to participate there is the watermelon 5K family festival this Saturday uh the 2nd. Um the watermelon 5K festival is a annual 5K event that is held to raise money for Palestinian relief and you can sign up on their website through gather good and I can send that to Cler Wallace. Um I will be participating with my family. I will not be running. I will be walking very very slowly.
All right. And thank you for being online and uh thank you for those announcements. Um I will say, you know, we had um a volunteer appreciation event right before this meeting and it was great. We had our uh people who serve on boards and commissions that come through and we got to fellowship. But the highlight of the night was Northern High
School's culinary department. The students, the food that they prepared is delicious. They had it was like crab. It was like a crab thing. It was chicken uh a chicken sandwich. It had had pulled pork. Then they had um roast beef. It was like it it was so great. It was wonderful. And then they had treats and desserts. Um, [clears throat] and it was just that was just that was just a highlight to kids are getting trained in trades here in Durham public schools. And I was speaking to one of the instructors and he said we have 400 people apply for the first year of the culinary program for 150 seats. 400. That's how much it's grown. And so that's just really exciting to see what our students here in Durham public schools what they do. And so just kudos to to the educators to the to the students to all of our volunteers for coming out. We appreciate you. And if you want to get involved in Durham, our boards and commissions are the way to get your foot in the door to understand how the county how other government uh other government bodies work. We'd love to see your name on um on the applications.
Yes, ma'am. And I just wanted to add um I had the pleasure of meeting one of the instructors I didn't know who told me that this was her second year in the program. She had been a cafeteria worker
at Northern and now has moved into the role of being one of the culinary teachers. So I thought that was really
that was great. That was great news. [laughter] That was great career progression. All right. Very good. Next item on our
agenda is approval of the minutes for it is the work session from April 6th, and then the regular session for April 13, 2026.
So moved.
Second.
We have a motion. A motion's been uh motion's been noted and properly seconded um to approve the minutes as stated. Any further discussion? All in favor say I. I.
All oppose, please use the same sign. The minutes are approved. Next item on our agenda, ceremonial items. I will turn it over to to uh Deputy Manager Jones.
Thank you, Chair Lee. It's my pleasure uh to introduce to you all this evening uh Shirley McFaden, Durham County's new internal audit director. Miss McFaten brings more than 20 years of experience in internal audit, compliance, and risk management across city, county, and state government. She was selected for her proven track record in building systems and processes that strengthen oversight and improve departmental efficiency. Most recently, Miss McFaden served as deputy director of internal audit for Guilford County, where she developed the county's annual audit plan, directed quality assurance across departments, and led improvements to business processes and operational efficiency. Prior to that, she held the role of business system and internal control manager at the North Carolina Department of Public Construction where she designed workflow automation for internal and external customers and analyze controls for new request system procedures. She's also worked for the Wake County Public School System, the North Carolina Office of the State Auditor, and the city of Raleigh. In her new role, Miss McFaden will lead an internal audit team responsible for conducting performance audits, evaluating internal controls, and advancing the county's commitment to transparency and fiscal responsibility. Please join me in welcoming Shirley
McFaden to Durham. Thank you. I'll just take a moment to say thank you. I've been here two weeks and everyone in Durham is so warm and kind. So, and that just continues to happen as I meet the people who are taking care of our building, uh, administrative staff, our managers, everybody has been kind. So, thank you for the warm welcome that I'm receiving in Durham. I am honored to serve as the director of internal audit for Durham County. I look forward to supporting our organization, our managers in the very important role that we have in serving our community and our residents. As a career public servant in North Carolina, it's I truly value the trust that's been given to me in serving those residents and those communities, whether it's the school district, children, teachers, the state taxpayer dollars, uh the citizens of the city of Raleigh and Guilford. Each time I've been entrusted to care for the resources, find efficiencies and opportunities and I take that uh very serious and and that's a great value to me. But I also recognize that in the role of internal auditor, I have a unique role and opportunity to help strengthen accountability and public trust here in Durham. and I look forward to working with each of you. And I look forward to working with our Durham County leaders in support of our mutual or shared mission for serving our community in a way that delivers responsible public service. So, thank you for the opportunity to serve.
Thank you.
Thank you so much. Thank you. Welcome again. And we're really excited
to have you here. We really are. um other commissioners. Uh we'll start with Commissioner Valentine and go to Commissioner Jacobs.
Yes. So, Director uh McFaden, I had an opportunity to converse with you prior to uh tonight's session, but let me repeat on the on the record that we are happy to have you. we've been uh in search of an internal audit director for quite a number of months and uh you come to us with a a wealth of experiences and so we're lucky to have you and uh I look forward to to working with you
and I also want to share welcome and gratitude uh that you are here uh I've served on the internal audit board for for many years and I know how important internal audit is and um also working in collaboration with members from the community who are on that board and everyone really does take it very seriously um and I really look forward to your leadership. I can hear it in your voice uh that you know that the attitude that you have towards this. It is a great opportunity to really strengthen our departments and Durham County government and I'm really excited about the progress that we can all make together under your leadership. Thank you so much.
All right. Um Okay. Very good. So, welcome again. Thank you. Okay. Next item on our agenda um is the consent agenda I believe.
Yeah, the consent consent agenda as presented in the on the agenda.
I would make a motion to um
approve the consent agenda item as stated. [laughter] Second.
It's been moved that we approve the consent agenda as stated. It was properly seconded. Any further discussion?
All in favor say I.
I.
All oppose, please use the same sign.
Passes unanimously. Next item on our agenda is our public hearing. We have a public hearing today. um for a public hearing on um on the bond order, the adoption of the bond order and adoption of the bond resolution for not to exceed uh $240 million dollars. Yeah. $240 million in general obligation refunding bonds series 2026B. So I will open the public hearing and staff we have staff conversation about this. Am I
I'd like to report to the board that the bond order entitled bond order authorizing the issuance of not to exceed $240 million general obligation refunding bonds of the county of Durham, North Carolina, which was introduced at a meeting of the board held on April 13, 2026, was published on April 20th, 2026 with notice that the board would hold a public hearing thereon. on on April 27th, 2026 at 7 p.m. I'd also like to report that there has been filed in my office a statement of debt showing the net in debtness of the county to be 1.48% of the assessed valuation of property in the county subject to taxation. and a statement of disclosure showing the estimated total interest to be paid on
the proposed bonds over the expected term of the bond is 97,22,250.
I'd like to make a motion um that the county now hold the public hearing notice which has been properly made and referenced by the clerk on the general obligation refunding bond order. Second.
Uh we have a motion on the floor. It's been properly seconded. Any further discussion? All in favor say I.
I.
All oppose, please use the same sign. The board will now hear anyone who wishes to be heard on the questions of validity of the general obligation refunding bond order and the advisability of issuing the general obligation refunding bonds. The clerk has a copy of the bond order and the notice of public hearing related thereto if anyone relating there to if anyone would like to see a copy. Now is your time to speak. Okay, I'll accept the motion.
Chair, I move that the public hearing be closed.
I second the motion.
Um, there's been a motion on the floor that the hearing be closed and properly seconded. All in favor say I. I.
I.
All oppose, please use the same sign. Uh, the public hearing is closed. I now move the board adopt the general obligation refunding bond order entitled bond order authorizing the issuance of not to exceed $240 million general obligation refunding bonds to the county of Durham, North Carolina, which was introduced at the meeting
of [clears throat] the board held on April 13, 2026. and the direct um and direct the clerk to publish a notice of adoption of the bond order as prescribed by the local government bond act.
Chair, I second the motion.
Is there any discussion on the second on the motion hearing? None. All in favor say I.
I.
All oppose, please use the same sign. Passes unanimously. Finally, we have a resolution entitled a resolution of the bond of the bond of commissioners of the county of Durham, North Carolina, providing for the issuance of not to exceed $240 million general obligation refunding bonds series 2026b of the county of Durham, North Carolina before the board for consideration. Is there a motion to adopt this resolution? I move that the resolution be adopted.
Chair, I second the motion. It's been moved and properly seconded that we that we adopt the resolution as presented. Any further discussion?
All in favor say I.
I.
All oppose, please use the same sign. Passes unanimously. And that is for that public hearing because it was properly closed already. Thank you all. Next item on our agenda, we're going to other business. is a presentation of the fiscal year 2025 annual financial audit and annual comprehensive financial report and the fiscal year 2025 um annual single audit compliance All
right. Good evening. My name is Leanne Bagasala. I am an audit partner at Maldens and Jenkins. And this year, Malden and Jenkins served as the external auditor uh for the county's fiscal year 2025 audit. This was our first uh year as your external auditor and all right there we go. All right. So the PowerPoint presentation get today I gave a similar presentation uh to the audit committee on um uh on the 16th of this month. Um and we're going to go over a few of the similar items. The first is we're going to go through who your engagement team is so you get an idea of who Maldis and Jenkins is as well as the people that worked on your audit. We're going to go through all of the audit opinions as well as any audit findings there are and also what the financial performance indicators of concern are. There's a couple slides of require communication that we do have to go over and then um if there's any county recommendations and other matters, we'll discuss those. But anytime you have any questions, please feel free um to go ahead and and speak out. So this slide right here depicts who models and Jenkins is. We are a what's called a national nationally focused firm. We operate in eight states and we have 19 offices. Our closest office is in the Raleigh um area. A third of our practice is local government audits. So we have quite a bit of government partners and directors as shown on this slide and ultimately we audit over 725 government units um across our firm. I served as your engagement partner. I'm the one that ultimately signed your audit opinion. There was actually three second partners on this audit just because of the sheer size and because we actually split up our our second review. Um we have a financial um second partner. We have a single audit second partner and then we had a third partner uh reviewing some of the prior period adjustments. You also had two managers that worked on this audit as well as many uh seniors and staff associates.
for the current year we spent over,00 hours on your audit. The first audit opinion in your financial statements um is an opinion that states that we consider the internal control structure for the purpose of expressing an opinion on the county's basic financial statements but not for the purpose of providing an opinion on the effectiveness of internal controls. We performed our audit in accordance with generally accepted accounting standards as well as government auditing standards. And our objective is to provide reasonable assurance but not absolute assurance that the basic financial statements are free from material misstatements. But ultimately the financial statements as you have presented in front of you are a county's management's responsibility. For the report on the basic financial statements, we issued an unmodified or clean audit opinion. That's the h highest levels of assurance that we can provide that your financial statements present in accordance with generally accepted accounting standards. But our responsibility doesn't extend beyond that report. We also issued what's called a yellow book report over government auditing standards. Um and in that report we issued an unmodified opinion but there were a couple material weaknesses noted which we'll go over in the next couple slides. We also during the audit we audited a great deal of the county's grant funding. So, we perform what's called a single audit over seven major programs. They're listed on your slide, the programs that we audited. Five of them are federal programs and two of them are state programs. As a result of those audits, we did issue two financial opinions. One is a report on the federal programs in accordance with the uniform grant guidance and one is an opinion on the county state programs in accordance with state of North Carolina single audit implementation act. Both of those opinions were unmodified but there was a material weakness noted um for your federal programs which we will go over in the next slide. So altogether the uh county received um unmodified opinions for all four opinions that we provided.
The first audit finding that we had um in the current year, these are all listed in your compliance report which is a separate uh small smaller report. Um there was there was a couple prior period adjustments. Those were considered material weaknesses because of the sure uh amount of the uh adjustments that we had. All of these were already corrected by management and and the the amounts reflected in your financial statements have been updated already. There was also a finding related to general reporting which was also considered a material weakness. Again, these were all corrected in your financial statements already and management has already uh uh prepared what's called a corrective action plan of of ways to make sure that these things are corrected in the future. There was a third finding on preparation of a schedule of expenditures and fellow awards because of the amount of changes that needed to be made on this documentation that was considered a material weakness. Uh this was also corrected as part of the audit. And your last finding, there was a uh eligibility finding related the to the TAN program which is a federal grant. Uh that finding was a material weakness and corrective action has been put in place by DSS. So those are the four um audit findings uh as part of our audit. The next thing that we have is what's called financial performance indicators of concern. And I put this graphic from the local government commission just to kind of give you an idea of the responsibility moving forward. So within 45 days of submission of the report, I have to present to you uh which we are we're doing that um in accordance with the rules. And then within 60 days of my audit presentation, a majority of the com governing board um have to sign off off on your financial performance indicator of concern responses which your finance team is drafting and they're included on the next couple slides. So there's a couple financial indicator of concern and these come from the local government commission. And so when we submit information um when we submit your audit to the state they have
a form that basically um provides what they call indicators based on the inputs in the form. The first one is that in the water and sewer fund the asset condition ratio is less than 50%. And what this indicates is there's a potential that there are assets that you have in your water and sewer fund that could be um come approaching the end of their useful life or they may need to be uh replaced in the future. This is just kind of a highlight of maybe something that you know the county needs to look into. And it looks like this is already something that the county is working on addressing because of um there's a modernization of the water treatment plant which began in 2024. Um, and there's a couple other additions that are happening and this will start to fix that ratio a little bit. Uh, the second indicator is that there is a the audit was submitted late. Um, in the current year, fiscal year 2025, the audit was technically due December 31st, uh, 2025. Um, but because of the federal government shutdown, the federal compliance supplement that we used to audit was not issued to a couple days before Thanksgiving. So, the local government commission did extend the due date this year to February 12th, 2026. However, your audit was submitted at in March. Um, on this slide, there's a couple indicators of the reasoning for that. Um, but again, we've have corrective action in place to make sure that this doesn't happen in the coming year. And then also another indicator is there are material weaknesses. What we've just presented um that management already has correct has already corrected most of those. And then you have a corrective action plan for one of them that you would again regurgitate in your responses to the local government commission. From a required communication standpoint, um there are significant accounting policies uh that we review as part of um our audit. The those policies are responsibility of management and
they're disclosed in note one of your financial statements. In the current year, we did implement two Gazsby for announcements. Gazsby statement 101 related to compensated absence as well as Gazby 102 for certain risk disclosures. Uh we found during our audit that the policies that the county has um appear to be reasonable and the county is not engaged in any controversial um policies. Also within your financial statements are several judgments and estimates made by management. Some of those are acturally determined and as part of our audit, we did review your estimates and uh did not have any issues with those. From a relationship standpoint, we did receive full cooperation from management. I will say that um it is not the funnest thing to switch auditors. Um it is is very challenging when you switch auditors that you've had for a really long time. And I will say that we tested uh the finance department pretty thoroughly in our 1100 hours that we were doing their audit. um and they gave us everything that we needed. There were no disagreements and they really worked to teach us how the county does um operations. So hopefully the audit will be a little bit more efficient in the coming year. As part of the audit, we do require management to sign what's called a management representation letter that basically says all the information they gave to me during the audit was complete and accurate. We also have to let you know that we're not aware of um the county engaging any other um accountants during the year and there was no significant issues that we think that you need to be aware of that we discussed from an audit adjustment standpoint. There was one pass audit adjustment. That means that there was adjustment that we found during the audit, but we decided that it was not material to the user of the financial statements to post and that was a prior period adjustment um and the debt fund for almost $400,000. Also, within your financial statements, there are um several pages of footnote disclosures. Our part of our job is to review those disclosures to make sure they were neutral, consistent, and
provide clarity. We didn't have any issues with disclosures as presented. The third bullet here basically says that if you provide your financial statements to anyone, please don't add to or take away from their financial statements as they were pre presented to us. And then the last bullet here is that Malden Jenkins is independent of the county and their financial uh process. In the coming year, there are two Gazi pronouncements that we need to make sure that we are aware of and we're going to work with management uh for these because it does change a little bit of the presentation. The Gazsby 103 does change uh the financial statements a little bit and we'll talk about that with management during our planning meeting to make sure they're aware of all the changes that need to be made and we can kind of work on that um statement during our planning phase as instead of working on it um later during the audit. And then there's also a disclosure related to 104 for capital assets that we'll work with management and make sure that these are properly implemented. Um and the last slide that we have here as part of a additional service for our clients um we do offer free quarterly CPE training. Um there's a couple uh trainings that we do presented here on the slide but it also gives you the contact information for myself if anyone wants to be added to these slides. We do trainings quarterly and it's about 68 68 hours every quarter. So, it's free CPE for your staff.
Does anyone have any questions?
Great.
Well, just to reiterate which I think you said, but um that the findings I mean all the findings are being addressed or have been addressed. Um just want to confirm that.
Yes, ma'am. The first three findings were corrected already in the financial statements as presented and the last one uh department of social services is working to make sure that that finding
doesn't reoccur for the next year.
Right. And then the other issues related to um our infrastructure I know that we are also addressing and also in our CIP um uh as well um and the late submitt I'm sure we will also learn from that. I just want to say thank you um and welcome. It's great to have a new auditor um and to have you know inter you know having agency coming in because um you're bringing fresh eyes to this and you also have a different process and so I appreciate um very detailed way that you all are coming in and really scrutinizing everything and again this is to strengthen us and for us to learn from and uh to do things better And so glad to see you all here.
Thank you.
All right. Any other comments? Okay. Yeah, I saw this a little while ago with the um audit committee. So, I appreciate it. Thank you so much for this. Here we are. Then we have the annual comprehensive financial report. So, was that that was all part of it? Okay. All right. Good. All right. Then the next item on our agenda is board and commission's appointments. Attorney Williamson.
Yes, sir. Good evening. We have a few boards here. Um the first one we have the board of equalization and review. We have one vacant position and the board has selected Cynthia Burns for that position. We have uh Discover Durham Tourism Development Authority. We
have one vacant position for that and the board has selected Wendy McManus Abram for that position. the Durham Wake County's research and production service district advisory committee. We have two vacant positions there and the board has selected Randy Souls and Edward M. Web Jr. And for the Juvenile Crime Prevention Council, we have one vacant position and the board has selected Kamaya Mullen for that. Congratulations to all that was selected.
All right. Congratulations to everyone. Thank you for your willingness to serve. We are very excited to have you with us. Um, Commissioner Jacobs
and I just want to make one comment um because I am on the Discover Durham board and as you can see we had many many applicants for that board and I will tell you that every single person was phenomenal and we could only pick one position and I just want to encourage everyone that did apply for Discover Durham to please keep keep um keep your interest and we hope that we will uh at some point get get everyone on the board. Um just wanted to express and acknowledge the appreciation for that. Thank you.
Okay. So there were no items pulled from consent. So I will accept a motion to adjurnn.
So moved.
Second.
It's been moved and properly seconded that we adjourn. Any further discussion? All in favor say I.
I.
All oppose please use the same sign. We are adjourned. Thank you all very much. All right, 7:45
Speaking at this meeting
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Agenda items (10)
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26-0219 AnnouncementsStaff or committee reportStaff announcements included a Durham Cooperative Extension community report event, a county pond clinic, a gardening class series, and the county's monthly "In Touch with Durham County" program.
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26-0223 MinutesMinutes approvalThe 6 April work session and the 13 April regular session.
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26-0216 Introduction of Newly Appointed Internal Audit Director, Shirley McFaddenPersonnel Ethics and transparencyThe board was set to meet Shirley McFadden, who became Durham County's Internal Audit Director on April 13 after serving as Deputy Director of Internal Audit for Guilford County.
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26-0210 Construction Contract with Central Builders of Mebane for Legal Department Suite RenovationA hearing, adoption of the bond order and adoption of the bond resolution for series 2026B refunding bonds - borrowing to replace existing debt on better terms rather than to fund new projects.
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26-0217 Public Hearing on Bond Order and Bond Resolution for Not to Exceed $240,000,000 General Obligation Refunding Bonds, Series 2026BPublic hearing Bonds and debtThe board planned to hold a public hearing and then adopt the bond order and resolution authorizing up to $240 million in refunding bonds, with Parker Poe serving as bond counsel.
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26-0215 Presentation of FY2025 Annual Financial Audit and ACFR, and FY2025 Single Audit and Compliance ReportPresentation Budget and appropriationsLeAnn Bagasala of Mauldin and Jenkins, LLC was scheduled to present the results of the county's FY2025 annual financial audit, its Comprehensive Financial Report, and its federal single-audit compliance report.
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26-0225 Board and Commission AppointmentsThe board planned to fill vacancies on the Board of Equalization and Review, the Discover Durham Tourism Development Authority, the Durham-Wake Counties Research and Production Service District Advisory Committee, and the Juvenile Crime Prevention Council.
Agenda changes
What moved between published versions of this agenda. Item numbers shift constantly as things are inserted, so only genuine additions and removals are listed.
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35 days ago
- Moved to Monday, April 27 at 7:00 PM.
- Retitled to "Regular Session".
- Added: 26-0219 Announcements
- Added: 26-0223 Minutes
- Added: 26-0216 Introduction of Newly Appointed Internal Audit Director, Shirley McFadden
- Added: 26-0105 Consideration and Adoption of Updated High Performance Building Policy
- Added: 26-0210 Construction Contract with Central Builders of Mebane for Legal Department Suite Renovation
- Added: 26-0221 Approval of Property Tax Releases and Refunds for April 2026
- Added: 26-0226 Adjustments to ARPA Funding Allocation and Allocation to Early Years, Inc.
- Added: 26-0217 Public Hearing on Bond Order and Bond Resolution for Not to Exceed $240,000,000 General Obligation Refunding Bonds, Series 2026B
- Added: 26-0215 Presentation of FY2025 Annual Financial Audit and ACFR, and FY2025 Single Audit and Compliance Report
- Added: 26-0225 Board and Commission Appointments
Other recent meetings of this board
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Mon, Oct 127:00 pm0 items
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Mon, Oct 267:00 pm0 items
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Mon, Nov 29:00 am0 items