filings.toolsItem 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES
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Item 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES
The following represents fees billed to the Subsidiary Registrants in 2023 and 2022 by Deloitte & Touche LLP, each company's principal public accountant:
| 2023 | 2022 | ||||||||||
| (in thousands) | |||||||||||
| Alabama Power | |||||||||||
| Audit Fees (1) | $ | 3,830 | $ | 2,860 | |||||||
| Audit-Related Fees (2) | 126 | 160 | |||||||||
| Tax Fees | — | — | |||||||||
| All Other Fees (3) | 139 | 165 | |||||||||
| Total | $ | 4,095 | $ | 3,185 | |||||||
| Georgia Power | |||||||||||
| Audit Fees (1) | $ | 5,611 | $ | 3,973 | |||||||
| Audit-Related Fees (4) | 162 | 307 | |||||||||
| Tax Fees | — | — | |||||||||
| All Other Fees (3) | 134 | 148 | |||||||||
| Total | $ | 5,907 | $ | 4,428 | |||||||
| Mississippi Power | |||||||||||
| Audit Fees (1) | $ | 714 | $ | 1,432 | |||||||
| Audit-Related Fees (5) | 8 | 113 | |||||||||
| Tax Fees | — | — | |||||||||
| All Other Fees (3) | 31 | 29 | |||||||||
| Total | $ | 753 | $ | 1,574 | |||||||
| Southern Power | |||||||||||
| Audit Fees (1) | $ | 1,105 | $ | 1,671 | |||||||
| Audit-Related Fees(6) | 2,333 | 2,070 | |||||||||
| Tax Fees | — | — | |||||||||
| All Other Fees (3) | 53 | 38 | |||||||||
| Total | $ | 3,491 | $ | 3,779 | |||||||
| Southern Company Gas | |||||||||||
| Audit Fees (1)(7) | $ | 2,648 | $ | 3,863 | |||||||
| Audit-Related Fees (8) | 800 | 350 | |||||||||
| Tax Fees | — | — | |||||||||
| All Other Fees (3) | 72 | 66 | |||||||||
| Total | $ | 3,520 | $ | 4,279 |
(1)Includes services performed in connection with financing transactions.
(2)Represents fees for non-statutory audit services and audit services associated with reviewing internal controls for a system implementation in 2022 and attest services related to GHG emissions in 2023 and 2022 and sustainability bond expenditures in 2023.
(3)Represents registration fees for attendance at Deloitte & Touche LLP-sponsored education seminars and other non-audit advisory services.
(4)Represents fees for non-statutory audit services and audit services associated with reviewing internal controls for a system implementation in 2022 and attest services related to GHG emissions and sustainability bond expenditures in 2023 and 2022.
(5)Represents fees for non-statutory audit services and audit services associated with reviewing internal controls for a system implementation in 2022 and attest services related to sustainability bond expenditures in 2022 and GHG emissions in 2023 and 2022.
(6)Represents fees in connection with audits of Southern Power partnerships, attest services related to GHG emissions in 2023 and 2022, and agreed upon procedures in 2023.
(7)Includes fees in connection with statutory audits of several Southern Company Gas subsidiaries.
(8)Represents fees for non-statutory audit services and audit services associated with reviewing internal controls for a system implementation in 2022, attest services related to GHG emissions and sustainability bond expenditures in 2023 and 2022, and audit services associated with a forecast review in 2023.
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 2023 and 2022 and related fees were approved in advance by the Southern Company Audit Committee.
III-2
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