Specifications include, but are not limited to: Qualified firms of certified public accountants for a five year contract to audit its financial statements. These audits are to be performed in accordance with generally accepted auditing standards and the standards set for financial audits contained in the Government Accountability Office’s (GAO), Governmental Auditing Standards, the provisions of the Federal Single Audit Act as amended in 1996, and U.S. Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and NonProfit Organizations. The financial statements are to be prepared in accordance with the latest Governmental Accounting Standard Board (GASB) pronouncements, as required.