Specifications include, but are not limited to: The audit should be made in accordance with generally accepted auditing standards (GAAS) as described in Statements on Auditing Standards, issued by the American Institute of Certified Public Accountants, Government Auditing Standards (GAS), issued by the Comptroller General of the United States, the Single Audit Act of 1984 (as amended), the provisions of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations and the Connecticut Compliance Supplement to the State Single Audit Act. Audits for years beyond June 30, 2020 will be in accordance with any changes made to the OMB Circulars. Services rendered at the conclusion of the audit The successful auditing firm should provide to the Norwalk Transit District at the conclusion of the annual audit: ▪ The reports on the Comprehensive Annual Financial Report with supplemental schedules ▪ Circular A-133, Federal Single Audit Report and State Single Audit Report and related required compliance reports. ▪ The reports on the internal controls of the District, and the accounting and administrative control system relative to Federal and State financial assistance. ▪ The reports on compliance with laws, regulations, contracts and grant agreements, and Federal and State general and specific requirements. ▪ The Supplementary Program Information report as required under the State of Connecticut Department of Transportation contract. ▪ The Office of Policy and Management Municipal Audit Questionnaire. ▪ The Data Collection Form. ▪ The management letter of comments and recommendations. ▪ The information necessary for the submission of the National Transit Database Report