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Attachment 3 <br /> LGC=205 Amendment AMENDMENT TO CONTRACT TO AUDIT ACCOUNTS Rev. 11 /2023 <br /> Whereas Primary Government Unit <br /> Orange County, North Carolina <br /> and Discretely Presented Component Unit (DPCU ) ( if applicable) <br /> and Auditor <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 /> 106/30/24 submitted to the LGC on 110/31 /24 <br /> hereby agree that it is now necessary that the contract be modified as follows . <br /> © Modification to date submitted to LGC Original date Modified date10/31 /24 02/28/25 <br /> Original fee Modified fee <br /> ✓❑ Modification to fee $ 120, 000 . 00 $ 1355000 . 00 <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/workload <br /> 0 ❑ Issue with auditor staff/turnover/workload <br /> 0 0 Third -party financial statements not prepared by agreed -upon date <br /> 0 ❑ 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 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 experienced significant turnover in its Finance Department with key personnel with several years of <br /> experience . Additionally, a software issue with its ERP system created significant delays in getting records <br /> prepared for audit when combined with the turnover in key personnel . <br /> Additional Information <br /> Please provide any additional explanation or details regarding the contract modification . <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 />