Specifications include, but are not limited to: 1) An audit and an opinion on the basic financial statements for the County and for the BOCC and each Constitutional Officer. 2) The audit is to be done in accordance with the requirements listed in the introduction paragraph. 3) Review and make recommendation for required note disclosures for the County's Comprehensive Annual Financial Report. 4) Following the completion of the audit of the fiscal year’s financial statements, the auditor shall issue the following reports for the County and each individual constitutional officer: a. An independent auditors ‘report b. A report on internal control over financial reporting and compliance c. Reports on compliance with specific requirements applicable to federal and state financial assistance programs. d. The auditor shall communicate in a letter to management any reportable conditions found. e. Other reports as required by law or other governing bodies.