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1 jag <br /> Attachment 1 <br /> LGC -205 Amendment AMENDMENT TO CONTRACT TO AUDIT ACCOUNTS Rev. 11 /2022 <br /> Whereas Primary Government Unit <br /> Orange County , North Carolina <br /> and Discretely Presented Component Unit ( DPCU ) ( if applicable) <br /> and Auditor j <br /> Mauldin & Jenkins , LLC <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 Date <br /> for and* originally to be <br /> 06/30/22 submitted to the LGC on 110/31 /22 <br /> hereby agree that it is now necessary that the contract be modified as follows . <br /> I <br /> Original date Modified date <br /> Modification to date submitted to LGC 10 /31 /22 01 / 18/23 <br /> Original fee Modified fee <br /> ❑✓ Modification to fee $ 96 , 000 . 00 $ 1415000000 <br /> Primary Other Reason (s ) for Contract Amendment <br /> (choose 1 ) (choose 0-2) <br /> i <br /> E) ❑ Change in scope <br /> O 0 Issue with unit staff/turnover <br /> ❑ Issue with auditor staff/workload <br /> ❑ Third -party financial statements not prepared by agreed- upon date <br /> 0 ❑ Unit did not have bank reconciliations complete for the audit period <br /> O ❑✓ Unit did not have reconciliations between subsidiary ledgers and general ledger complete <br /> O ❑ 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 /> r <br /> O ❑ Software - system failure <br /> O ❑ Software - ransomware/cyberattack <br /> O ❑ Natural or other disaster <br /> O ❑ Other ( please explain ) <br /> Plan to Prevent Future Late Submissions <br /> If the amendment is submitted to modify the date the audit will be submitted to the LGC , please indicate the steps the unit and <br /> auditor will take to prevent late filing of audits in subsequent years . Audits are due to the LGC four months after fiscal year end . <br /> Indicate NA if this is an amendment due to a change in cost only. <br /> The County and the audit firm have discussed changes to the audit process for June 30, 2023 including: ( 1 ) the County is filling an <br /> accounting manager position; (2) if an accounting manager is not able to be hired, the County will retain additional accounting support to <br /> assist with close out and audit prep; and (3) detailed weekly status check-III throughout the entire duration of the audit. <br /> Additional Information <br /> Please provide any additional explanation or details regarding the contract modification . <br /> Modification to the audit fee is being made to address both the change in scope (additional federal/state programs <br /> that were required to be audited as major) as well as cost overruns resulting from additional hours to address <br /> audit adjustments . <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 />