Specifications include, but are not limited to: (1) Conduct an annual audit of the General-Purpose Financial Statements of the Birmingham-Jefferson County Transit Authority. The audit examination will be conducted in accordance with generally accepted auditing standards and the standards for financial and compliance audits contained in the Government Auditing Standards issued by the U.S. General Accounting Office. (2) Perform an audit of all Federal, State and local grants and contracts, under the provisions of OMB Uniform Guidance. In addition to the above, the Single Audit will be conducted in accordance with generally accepted auditing standards; the standards for financial and compliance audits contained in the Government Auditing Standards, issued by the U.S. General Accounting Office; the AICPA Audit and Accounting Guide; Audits of State and Local Governmental Units; and the Provisions of OMB Circular A-102, Amended 1997. (3) Determine the adequacy of the Authority’s financial management and accounting system under the requirements of the National Transit Database (NTD) Reporting System. Review those financial reports/reporting forms required by and under the NTD administered through the Federal Transit Administration (FTA).