Specifications include, but are not limited to: An independent certified public accountant interested in providing external auditing services. An evaluation of systems of internal control, in accordance with generally accepted auditing standards as set forth in Statements on Auditing Standards, and published by the American Institution of Certified Public Accountants. The audit and examination will be conducted so that the Contractor may render an opinion on the financial statements taken as a whole complying with Rule 58.1 of the State Board of Accountancy in conformity with generally accepted accounting principles, as promulgated by the Governmental Accounting Standards Board (GASB), and applicable provisions of State law. Contractor will confirm expenses for the fund. Contractor will treat all information in a confidential manner with all recommendations to be stated only in the audit reports provided to the Program for appropriate release by the Program as required by law.