Specifications include, but are not limited to: a) Audit of the basic financial statements of the Colorado State University System for the year ended June 30, 2018, including a review of the related internal control structure as required by generally accepted auditing standards and Government Auditing Standards. This includes the identification and performance of appropriate information technology general control testing of the University’s key information technology systems, in accordance with auditing standards. Appropriate testing includes evaluating the design and operating effectiveness of the key information technology general controls within relevant systems, including any system interfaces, that are critical components of the financial reporting processes and which could significantly impact the financial statements. b) Audit of the University’s federal grant programs and student financial assistance programs (Student Financial Aid Cluster) under the Single Audit Act as amended 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 2018 are noted in Section I, Part P.3.