Specifications include, but are not limited to: (1) Audit of annual financial statements prepared by the Authority, federal single audit and state single audit beginning with the fiscal year ending December 31, 2019. (2) Comfort letters and subsequent bring-down comfort letters, as required and upon the issuance of the 2019, 2020 and 2021 audited financial statements, for bond financings. Please note that the Authority’s current External Auditor will be responsible for preparing comfort letters relating to the 2018 audited financial statements and opinion. (3) Compliance audit including personnel, investment procedures, mortgage servicing compliance, internal controls, arbitrage compliance, U.S. Department of Housing and Urban Development (“HUD”) compliance and other items that may be requested by the Authority. (4) Annual financial audit of Multifamily Real Estate Owned (REO) held by CHFA Subsidiary, which is currently not subject to an annual financial audit.