Specifications include, but are not limited to: a) A financial and compliance audit of the Limited Gaming Fund 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 Division’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) A financial and compliance audit of the Extended Limited Gaming Fund 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 Division’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.