Specifications include, but are not limited to: MCAG requires a single audit in accordance with auditing standards generally accepted in the United State of America, the standards set forth for financial audits contained in Generally Accepted Auditing Standards issued by the Comptroller General of the United State and Local Governments and Non-Profit Organization, as well as all other applicable laws, regulations and rules. Consultant is to audit MCAG, TJPAMC, MCRWMA, YARTS, and Measure V. Below are the details of the single audit requirements: • MCAG – audit of the General Fund, Regional Transportation Impact Fee (RTIF) fund, Local Transportation Fund (LTF), State Transit Assistance Fund (STAF), Service Authority for Freeway Emergencies (SAFE), Abandoned Vehicle Abatement (AVA) Program, Merced Data Special Services (MDSS), and other related funds.