Delek Logistics Partners LP

Audit fees

Audit fees of $968,600 and $1,141,600 paid for the services of Ernst & Young LLP during fiscal years 2023 and 2022, respectively, include services related to the audits of our consolidated financial statements and internal controls over financial reporting, reviews of our quarterly condensed consolidated financial statements and audit services provided in connection with acquisitions, investments and regulatory filings. Fees and expenses are for services in connection with the audit of our fiscal years ended 2023 and 2022, regardless of when the fees and expenses were paid.

Audit-related fees

No audit-related fees were paid for the services of Ernst & Young LLP during fiscal years 2023 and 2022.

Tax Fees and All Other Fees

No tax fees or other fees were paid for the services of Ernst & Young LLP during fiscal years 2023 and 2022.

All of the fees described above were approved in accordance with the Audit Committee pre-approval policy described below.

Pre-Approval Policies and Procedures

In general, all engagements performed by our independent registered public accounting firm, whether for auditing or non-auditing services, must be pre-approved by the Audit Committee. The Audit Committee has adopted a pre-approval policy that provides guidelines for the audit, audit-related, tax and other non-audit services that may be provided by the independent registered public accounting firm to the Partnership. The policy (a) identifies the guiding principles that must be considered by the Audit Committee in approving services to ensure that the independent registered public accounting firm’s independence is not impaired; (b) describes the audit, audit-related, tax and other services that may be provided and the non-audit services that are prohibited; and (c) sets forth pre-approval requirements for all permitted services. During the years ended 2023 and 2022, all of the services performed for us by Ernst & Young LLP were pre-approved by the Audit Committee.

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