Specifications include, but are not limited to: A Certified Public Accountant (CPA) to conduct contract audits in accordance with the applicable standards established by the American Institute of Certified Public Accountants (AICPA) and Government Auditing Standards, issued by the Comptroller General of the United States and work in cooperation with the State of Delaware and contract vendors to obtain refunds for overpayments, incorrect billing, and unapplied credits due for expenditures made by the State of Delaware for a specified contract during a negotiated period for review. It is understood that the services rendered will be paid on a contingent fee basis. The awarded vendor(s) shall: a. Conduct a detailed review of vendor invoices, both electronic and hard copy. Invoices will be from a credit card database and direct billing. b. Identify and document any refunds or credits due to the State from the awarded contract vendor. c. Work in cooperation with the State to actively pursue refunds or credits from the vendor(s), based on the audit findings for the contract. d. Participate in discussions with awarded vendor(s) of findings, as necessary. e. Provide the State with a narrative report of findings and offer advisory process improvements that the State could implement.