Specifications include, but are not limited to: The audit firm will perform an audit of all funds of the Town of South Windsor. The audit will be conducted in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards, issued by the Comptroller General of the United States. The Town’s Comprehensive Annual Financial Report (CAFR) will be finalized and printed by the audit firm. The audit firm will render their auditors’ report on the basic financial statements which will include both governmentwide financial statements and fund financial statements. The audit firm will also apply limited audit procedures to Management’s Discussion and Analysis and other required supplementary information. In addition, the audit firm will render the appropriate report on compliance and on internal control over financial reporting based on an audit of the basic financial statements performed in accordance with Government Auditing Standards. The audit firm will perform a single audit of the expenditures of federal financial assistance in accordance with the Uniform Guidance and render the appropriate reports on compliance with requirements applicable to each major program, internal control over compliance in accordance with the Uniform Guidance, and on the schedule of expenditures of federal awards. The single audit report will include the appropriate schedule of expenditures of federal awards, footnotes, findings and questioned costs, and follow up on prior audit findings where required. The audit firm will perform a single audit of the expenditures of state financial assistance in accordance with Connecticut General Statutes §§4-230 through 4-236 and render the appropriate reports on compliance with requirements applicable to each major program, on internal control over compliance in accordance with the state single audit act, and on the schedule of expenditures of state financial assistance. The state single audit report will include the appropriate schedule of expenditures of state financial assistance, footnotes, and findings and questioned costs. All reports will be delivered by early December of each year for the previous fiscal year. A PDF or similar file of the reports that can be posted on the Town’s website will be provided to the Town at that time.