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6 <br /> LGC-205 Amendment AMENDMENT TO CONTRACT TO AUDIT ACCOUNTS Rev. 10/2021 <br /> Whereas Primary Government Unit <br /> Orange County,North Carolina <br /> and Discretely Presented Component Unit(DPCU) (if applicable) <br /> N/A <br /> and Auditor <br /> Cherry Bekaert LLP <br /> entered into a contract in which the Auditor agreed to audit the accounts of the Primary Government Unit <br /> and DPCU (if applicable) <br /> Fiscal Year Ending Audit Report Due Date <br /> for and originally due on <br /> 06/30/21 10/31/21 <br /> hereby agree that it is now necessary that the contract be modified as follows. <br /> Original due date Modified due date <br /> ❑✓ Modification to date 10/31/21 01/31/22 <br /> El Modification to fee Original fee Modified fee <br /> Primary Other Reason(s)for Contract Amendment <br /> (choose 1)(choose 0-2) <br /> 0 ❑ Change in scope <br /> 0 ❑ Issue with unit staff/turnover <br /> 0 Issue with auditor staff/workload <br /> E) ❑ Third-party financial statements not prepared by agreed-upon date <br /> ❑ ❑ Unit did not have bank reconciliations complete for the audit period <br /> 0 ❑ Unit did not have reconciliations between subsidiary ledgers and general ledger complete <br /> 0 ❑ Unit did not post previous years adjusting journal entries resulting in incorrect beginning <br /> balances in the general ledger <br /> 0 ❑ Unit did not have information required for audit complete by the agreed-upon time <br /> 0 ❑ Delay in component unit reports <br /> 0 ❑ Software - implementation issue <br /> 0 ❑ Software -system failure <br /> 0 ❑ Software - ransomware/cyberattack <br /> 0 ❑ Natural or other disaster <br /> 0 ❑ Other (please explain) <br /> Plan to Prevent Future Late Submissions <br /> If the amendment is submitted to extend the due date, please indicate the steps the unit and auditor will take to <br /> prevent late filing of audits in subsequent years. Indicate NA if this is an amendment due to a change in cost only. <br /> The draft of the ACFR will be prepared earlier to ensure enough time for the review process and for any <br /> corrections to be agreed upon and made. <br /> Additional Information <br /> Please provide any additional explanation or details regarding the contract modification. <br /> Draft ACFR not prepared based on agreed upon date in November 2021. The audit team experienced team <br /> member turnover during the audit as well. <br /> By their signatures on the following pages,the Auditor, the Primary Government Unit, and the DPCU (if <br /> applicable), agree to these modified terms. <br /> Page 1 of 3 <br />