Specifications include, but are not limited to: The purpose of this RFP is to solicit qualified public accounting firms to conduct a biennial audit of AB 2766 Fee Revenue Recipients. The audit will cover fees subvened to the SCAQMD for fiscal years 2015-16 and 2016-17. 1. SCAQMD Revenues (Segment 1) a. Fee revenues generated under AB 2766 are collected monthly by the Department of Motor Vehicles and subvened to the SCAQMD. It is the SCAQMD's responsibility to distribute the funds in accordance with Health and Safety Code Section 44243. Thirty percent of the money received by the SCAQMD goes to support SCAQMD-approved programs relating to the planning, monitoring, enforcement and technical studies authorized by or necessary to implement the California Clean Air Act of 1988, or the SCAQMD's AQMP prepared pursuant to Article 5 of Chapter 5.5 of Part 3 of the Health and Safety Code. b. The selected auditor shall prepare a Compliance Report on the SCAQMD's receipt and use of AB 2766 revenues as described in Paragraph 4 (a) below. 2. Air Quality Improvement Fund (Segment 2) a. Forty percent of AB 2766 revenues subvened to the SCAQMD are to be distributed to cities and counties located in the SCAQMD to be used to implement programs to reduce air pollution from motor vehicles. The SCAQMD has elected to hold these funds separately in a special revenue fund designated as the Air Quality Improvement Fund. Quarterly disbursements are made from this fund to local governments that have expressed support for the adoption of a motor vehicles registration fee and have adopted a resolution expressing their intent to use the funds to reduce air pollution from motor vehicles. b. Cities and counties receiving subvention from the SCAQMD's Air Quality Improvement Fund are required to account for these funds separately either as special revenues or as a trust fund. In addition cities and counties receiving these funds are required to submit annual audited financial statements and progress reports by the first Friday in February of each year for the fiscal year ended June 30 of the prior year. Audit requirements for the submission of the annual audited financial statements by local governments have been outlined in the AB 2766 Resource Guide which has been provided to each governmental entity.