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LEGISLATIVE RESEARCH CENTER
File #: 25-0606    Version: 2
Type: Contract Status: Approval of Agenda and Consent Agenda
File created: 11/26/2025 In control: Finance
On agenda: 12/15/2025 Final action:
Title: Vote to approve an amended contract with Martin Starnes & Associates, CPAs, P.A. for FY2025 Audit Services
Attachments: 1. LGC Update on Delayed Release of Final 2025 OMB Compliance Supplement, 2. Chatham County - 2025 Amended Contract
Date Ver.Action ByActionResultAction DetailsMeeting DetailsVideo
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Title

Vote to approve an amended contract with Martin Starnes & Associates, CPAs, P.A. for FY2025 Audit Services

 

Abstract

Introduction & Background: Annually, the audit contract including the scope of services for the current fiscal year must be approved by the Board of Commissioners. Changes to the audit contract including scope, fees, and audit submission date must also be approved by the Board. The Board approved the FY2025 Audit Contract during its March 17, 2025 meeting.

                     

Discussion & Analysis: The County has its accounts audited annually by an independent certified public accountant certified by the Local Government Commission in accordance with General Statute 159.34. Due to the federal government shutdown, the Office of Management and Budget did not release its compliance supplement for the fiscal year ended June 30, 2025 until November 25, 2025. The compliance supplement is required guidance for auditors auditing units with Single Audit major programs. Due to this delay the Local Government Commission has extended the due date for affected units to no later than February 12, 2026.

 

Budgetary Impact: No budgetary impact.

                     

Recommendation/Motion: Motion to approve an amended contract with Martin Starnes & Associates, CPAs, P.A. for FY2025 Audit Services.