Specifications include, but are not limited to: Examine the financial statements of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the City of Del Mar, and the City’s financial records for each of the three fiscal years starting with the fiscal year ending June 30, 2020 through June 30, 2022. The purpose of the examination is to obtain the auditor’s opinion on the fairness of the basic financial statements presented, and whether they comply with generally accepted accounting principles applied on a basis consistent with that of the preceding year. The examination shall be conducted in accordance with generally accepted auditing standards as set forth in Government Auditing Standards issued by the Comptroller General of the United States, the provisions of the Federal Single Audit Act as amended, and U.S. Office of Management and Budget (OMB) Circular A-133 Audits of State and Local Governments and Non-Profit Organizations, and shall include such tests as sampling and other audit techniques as determined by the auditor.