Specifications include, but are not limited to: Audit work to be performed for the fiscal year ending June 30, 2020 consists of the following: a) An audit of those balances of the Department that exceed the materiality level determined at the statewide level, including a review of the related internal control structure. Based on a risk assessment, the selected Contractor, in consultation with the Office of the State Auditor also will identify and perform appropriate audit procedures on any other critical or significant audit areas, transaction streams, or account balances, including the Department’s key information technology systems. b) Audit of the Department’s federal grant programs under the federal Single Audit Act for the year ended June 30, 2020, as applicable and as identified by the Office of the State Auditor. For purposes of this RFP, the federal programs that are anticipated for audit in Fiscal Year 2020 are noted below in the Deliverables and Timelines. c) Review of the Department’s compliance with state and federal laws and regulations, State Fiscal Rules, and bond covenants that could have a material effect on the Department’s financial information. d) Performance of audit work to evaluate the Department’s progress in implementing prior audit recommendations, if applicable.