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F• <br /> i` <br /> Attachment 2 <br /> LGC =205 Amendment AMENDMENT TO CONTRACT TO AUDIT ACCOUNTS Rev . 10/2021 <br /> i <br /> Whereas Primary Government Unit <br /> Orange County, North Carolina <br /> and Discretely Presented Component Unit ( DPCU ) ( if applicable) j <br /> N/A <br /> and Auditor <br /> Cherry Bekaert LLP <br /> f <br /> 1 <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 /> 106/30/21 110/31 /21 <br /> L, <br /> hereby agree that it is now necessary that the contract be modified as follows . <br /> Original due date Modified due date <br /> F✓ Modification to date <br /> 10/31 /21 01 /31 /22 <br /> Original fee Modified fee <br /> ❑ Modification to fee <br /> I <br /> Primary other Reason (s ) for Contract Amendment <br /> (choose 1 ) (choose 04) <br /> O ❑ Change in scope <br /> O ❑ Issue with unit staff/turnover <br /> ❑✓ Issue with auditor staff/workload <br /> i <br /> 4 ❑ Third -party financial statements not prepared by agreed- upon date r <br /> 0 ❑ Unit did not have bank reconciliations complete for the audit period 4' <br /> O ❑ Unit did not have reconciliations between subsidiary ledgers and general ledger complete <br /> 4 ❑ Unit did not post previous years adjusting journal entries resulting in incorrect beginning <br /> balances in the general ledger <br /> O ❑ Unit did not have information required for audit complete by the agreed - upon time <br /> O ❑ Delay in component unit reports <br /> O . ❑ Software - implementation issue <br /> 0 ❑ Software - system failure <br /> 0 ❑ Software - ransomware/cyberattack <br /> 0 ❑ Natural or other disaster <br /> O ❑ 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 AC.F.R 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 />