2025 Annual Comprehensive Report

Independent Auditor’s Report on Compliance for Each Major State Program and Report on Internal Control over Compliance in Accordance with Applicable Sections of the OMB Uniform Guidance and the State Single Audit Implementation Act

To the Honorable Mayor and Members of the City Council City of Greensboro, North Carolina

Report on Compliance for Each Major State Program

Opinion on Each Major State Program We have audited the City of Greensboro, North Carolina’s (the “City”) compliance with the types of compliance requirements described in the OMB Compliance Supplement and the Audit Manual for Governmental Auditors in North Carolina, issued by the Local Government Commission, that could have a direct and material effect on each of the City’s major state programs for the year ended June 30, 2025. The City’s major state programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. The City’s basic financial statements include the operations of the City of Greensboro ABC Board, and Greensboro Housing Development Partnership, both aggregately discretely presented component units, in which neither had expended any federal awards for the year ending June 30, 2025. Our audit, described below, did not include the operations of these aggregately discretely presented component units since they were audited by the other auditors. In our opinion, the City complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each major state program for the year ended June 30, 2025. Basis for Opinion on Each Major State Program We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards , issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance); and the State Single Audit Implementation Act. Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a reasonable basis for our opinion on compliance for the major state program. Our audit does not provide a legal determination of the City’s compliance with the compliance requirements referred to above.

MAULDIN & JENKINS, PLLC • 4208 SIX FORKS ROAD, SUITE 1000 • RALEIGH, NC 27609 • 833-818-0406 • FAX 803-799-5554 • www.mjcpa.com MEMBERS OF THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS

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