Orange County NC Website
Browse       Search
Attachment 2 / <br /> LGCw205 Amendment AMENDMENT TO CONTRACT TO AUDIT ACCOUNTS Rev. 08/2025 <br /> Whereas Primary Government Unit <br /> Orange County <br /> and Discretely Presented Component Unit (DPCU ) (if applicable) <br /> and Auditor <br /> Mauldin & Jenkins, PLLC <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 /> I06/30/25 submitted to the LGC on 112/31 /25 <br /> hereby agree that it is now necessary that the contract be modified as follows . <br /> Original date Modified date <br /> © Modification to date submitted to LGC 12/31 /25 02/ 12/26 <br /> Original fee Modified fee <br /> © Modification to fee $ 135 , 000 . 00 $ 1501000000 <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 ❑ 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 /> p ❑ 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 six months after fiscal year end (ten months <br /> after fiscal year end for housing authorities ) . Indicate NA if this is an amendment due to a change in cost only. <br /> Late Release of 2025 Compliance Supplement. <br /> Additional Information <br /> Please provide any additional explanation or details regarding the contract modification . <br /> Fee adjustment due to additional programs required to be audited as major for the County's Single Audit. The <br /> original engagement letter fee included five (5) major programs whereas the composition of the County's federal <br /> and state expenditures required seven ( 7) programs to be audited. <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 />