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LGC -205 Form B CONTRACT TO AUDIT ACCOUNTS Rev . 02/2026 <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 Paragraph <br /> 27 of this contract for specific requirements . The following information must be provided by the Auditor ; <br /> contracts presented to the LGC without this information will be not be approved . <br /> Financial statements were prepared by: E✓ Auditor ❑ Governmental Unit [] Third Party <br /> If applicable : The individual at the Governmental Unit designated to have the suitable skills , knowledge , <br /> and/or 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 CFO , Orange County gdonaldson@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 /> Paragraphs 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 firm for correction . j <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 approval <br /> for services rendered under this contract to the Secretary of the LGC , not to exceed 75 % of the billings for the <br /> Unit' s last annual audit that was submitted to the Secretary of the LGC . All invoices for services rendered in an <br /> audit engagement as defined in Rule 20 NCAC . 0503 shall be submitted to the Secretary of the LGC for approval <br /> before any payment is made . Payment before approval is a violation of law . (This paragraph not applicable to <br /> contracts and invoices associated with audits of hospitals ) . j <br /> Primary Government Unit Orange County <br /> Audit Fee (financial and compliance if applicable ) $ 150 ,000 <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 $ 150, 000 <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 (incl . notes and RSI) $ <br /> All Other Non -Attest Services $ <br /> TOTAL AMOUNT NOT TO EXCEED $ <br /> Page 8 <br />