Item 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES
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Item 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES
The following represents fees billed to Georgia Power, Mississippi Power, Southern Power, and Southern Company Gas in 2020 and 2019 by Deloitte & Touche LLP, each company's principal public accountant:
| 2020 | 2019 | ||||||||||
| (in thousands) | |||||||||||
| Georgia Power | |||||||||||
| Audit Fees (1) | $ | 3,015 | $ | 3,405 | |||||||
| Audit-Related Fees (2) | 182 | 32 | |||||||||
| Tax Fees | — | — | |||||||||
| All Other Fees (3) | 7 | 18 | |||||||||
| Total | $ | 3,204 | $ | 3,455 | |||||||
| Mississippi Power | |||||||||||
| Audit Fees (1) | $ | 1,495 | $ | 1,382 | |||||||
| Audit-Related Fees (2) | 23 | 69 | |||||||||
| Tax Fees | — | — | |||||||||
| All Other Fees (3) | — | 10 | |||||||||
| Total | $ | 1,518 | $ | 1,461 | |||||||
| Southern Power | |||||||||||
| Audit Fees (1) | $ | 1,849 | $ | 1,828 | |||||||
| Audit-Related Fees(4) | 2,317 | 1,418 | |||||||||
| Tax Fees | — | — | |||||||||
| All Other Fees (3) | 5 | 16 | |||||||||
| Total | $ | 4,171 | $ | 3,262 | |||||||
| Southern Company Gas | |||||||||||
| Audit Fees (1)(5) | $ | 4,276 | $ | 4,602 | |||||||
| Audit-Related Fees (2) | 300 | 254 | |||||||||
| Tax Fees | — | — | |||||||||
| All Other Fees (3) | 3 | 5 | |||||||||
| Total | $ | 4,579 | $ | 4,861 |
(1)Includes services performed in connection with financing transactions.
(2)Represents fees for non-statutory audit services in 2020 and 2019 and audit services associated with reviewing internal controls for a system implementation in 2020.
(3)Represents registration fees for attendance at Deloitte & Touche LLP-sponsored education seminars.
(4)Represents fees in connection with audits of Southern Power partnerships in 2020 and 2019 and audit services associated with reviewing internal controls for a system implementation in 2020.
(5)Includes fees in connection with statutory audits of several Southern Company Gas subsidiaries.
The Southern Company Audit Committee (on behalf of Southern Company and its subsidiaries) has a Policy of Engagement of the Independent Auditor for Audit and Non-Audit Services that includes pre-approval requirements for the audit and non-audit services provided by Deloitte & Touche LLP. All of the services provided by Deloitte & Touche LLP in fiscal years 2020 and 2019 and related fees were approved in advance by the Southern Company Audit Committee.
III-2
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