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LGC-205 CONTRACT TO AUDIT ACCOUNTS Rev.9/2019 FEES FOR AUDIT SERVICES 1. For all non-attest services, the Auditor shall adhere to the independence rules of the AICPA Professional Code of Conduct (as applicable) and Governmental Auditing Standards,2018 Revision. Refer to Item 27 of this contract for specific requirements. The following information must be provided by the Auditor; contracts presented to the LGC without this information will be not be approved. Financial statements were prepared by: ❑Auditor ['Governmental Unit ['Third Party If applicable: Individual at Governmental Unit designated to have the suitable skills, knowledge, and/or experience (SKE) necessary to oversee the non-attest services and accept responsibility for the results of these services: Name: Title and Unit/Company: Email Address: LISA MINTER FINANCE OFFICER-LEE COUNTY lminter@leecountync.gov 2. Fees may not be included in this contract for work performed on Annual Financial Information Reports (AFIRs), Form 990s, or other services not associated with audit fees and costs. Such fees may be included in the engagement letter but may not be included in this contract or in any invoices requiring approval of the LGC. See Items 8 and 13 for details on other allowable and excluded fees. 3. Prior to submission of the completed audited financial report, applicable compliance reports and amended contract (if required) the Auditor may submit invoices for approval for services rendered, not to exceed 75% of the total of the stated fees below. If the current contracted fee is not fixed in total, invoices for services rendered may be approved for up to 75% of the prior year billings. Should the 75% cap provided below conflict with the cap calculated by LGC staff based on the prior year billings on file with the LGC, the LGC calculation prevails. All invoices for services rendered in an audit engagement as defined in 20 NCAC 3 .0503 shall be submitted to the Commission for approval before any payment is made. Payment before approval is a violation of law. (This paragraph not applicable to contracts and invoices associated with audits of hospitals). PRIMARY GOVERNMENT FEES Primary Government Unit LEE COUNTY Audit Fee $ 39,500.00 Additional Fees Not Included in Audit Fee: Fee per Major Program $ Writing Financial Statements $ 1,500.00 All Other Non-Attest Services $ 75% Cap for Interim Invoice Approval $ 30,750.00 (not applicable to hospital contracts) DPCU FEES (if applicable) Discretely Presented Component Unit N/A Audit Fee $ Additional Fees Not Included in Audit Fee: Fee per Major Program $ Writing Financial Statements $ All Other Non-Attest Services $ 75%Cap for Interim Invoice Approval $ (not applicable to hospital contracts) Page 6