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LGC =205 CONTRACT TO AUDIT ACCOUNTS Rev . 11 /2023 <br /> FEES FOR AUDIT SERVICES <br /> 1 . For all non -attest services , the Auditor shall adhere to the independence rules of the AICPA Professional <br /> Code of Conduct (as applicable ) and Government Auditing Standards, 2018 Revision . Refer to Item 27 of <br /> this contract for specific requirements . The following information must be provided by the Auditor ; contracts <br /> presented to the LGC without this information will be not be approved . <br /> Financial statements were prepared by : pAuditor ❑ Governmental Unit ❑ Third Party <br /> If applicable : Individual at Governmental Unit designated to have the suitable skills , knowledge , and /or <br /> experience . (SKE ) necessary to oversee the non -attest services and accept responsibility for the <br /> results of these services : <br /> Name . Title and Unit / Company: Email Address. <br /> Gary Donaldson I JCF0, Orange County lgdonaldson@orangecountync . gov <br /> OR Not Applicable ❑ (Identification of SKE Individual on the LGC-205 Contract is not applicable for <br /> GAAS-only audits or audits with FYEs prior to June 30, 2020.) <br /> 2 . Fees may not be included in this contract for work performed on Annual Financial Information Reports <br /> (AFIRs ) , Form 990s , or other services not associated with audit fees and costs . Such fees may be included in the <br /> engagement letter but may not be included in this contract or in any invoices requiring approval of the LGC . See <br /> Items 8 and 13 for details on other allowable and excluded fees . <br /> 3 . The audit fee information included in the table below for both the Primary Government Fees and the DPCU <br /> Fees ( if applicable ) should be reported as a specific dollar amount of audit fees for the year under this contract . If <br /> any language other than an amount is included here , the contract will be returned to the audit form for correction . <br /> 4 . Prior to the submission of the completed audited financial report and applicable compliance reports subject to <br /> this contract , or to an amendment to this contract ( if required ) the Auditor may submit interim invoices for <br /> approval for services rendered under this contract to the Secretary of the LGC , not to exceed 75 % of the billings <br /> for the unit's last annual audit that was submitted to the Secretary of the LGC . All invoices for services rendered <br /> in an audit engagement as defined in 20 NCAC . 0503 shall be submitted to the Commission for approval before <br /> any payment is made . Payment before approval is a violation of law. (This paragraph not applicable to contracts <br /> and invoices associated with audits of hospitals ) . <br /> Primary Government Unit Orange County <br /> Audit Fee (financial and compliance if applicable ) $ 120 , 000 . 00 <br /> i <br /> Fee per Major Program ( if not included above ) Is <br /> Additional Fees .Not Included Above ( if applicable) . j <br /> Financial Statement Preparation (inci . notes and RSI ) $ <br /> All Other Non -Attest Services $ <br /> TOTAL AMOUNT NOT TO EXCEED $ 120 , 000 <br /> I <br /> Discretely Presented Component Unit n/a <br /> Audit Fee (financial and compliance if applicable ) $ <br /> Fee per Major Program (if not included above ) $ <br /> Additional Fees Not Included Above ( if applicable ) . <br /> Financial Statement Preparation ( Ind . notes and RSI ) $ <br /> All Other Non -Attest Services $ <br /> TOTAL AMOUNT NOT TO EXCEED $ <br /> Page 7 <br />