Specifications include, but are not limited to: The Contractor shall identify persons, firms and entities (collectively, “holders”) believed to be holding or in possession of unclaimed property which are subject to report and delivery to the State of Arizona. The Contractor shall identify unclaimed property by conducting audits and reviewing the financial records and supporting documents of holders of unclaimed property to identify all categories of reportable past due property, due to DOR in accordance with applicable provisions of the Revised Arizona Unclaimed Property Act (A.R.S. § 44-301 et seq.). 3.1 Unless specifically instructed otherwise in writing, the Contractor shall: Conduct all opening audit conferences, send related engagement letters that identify Arizona as a state on whose behalf the audit is being conducted, perform the audit field work, present the preliminary audit findings, draft the preliminary audit finding letters and perform all necessary follow-up work. 3.2 In instances where Arizona is the state which initiates an unclaimed property audit and one or more other states, under contract with the Contractor for similar services, notifies the holder that state also wishes to conduct an abandoned property examination through the services of that Contractor, the Contractor shall provide DOR a copy of the letter of examination intent of that other state(s) within thirty (30) business days of its receipt by Contractor.