Specifications include, but are not limited to: The Lottery undergoes financial audits by the Florida Auditor General; operational efficiency reviews conducted by the Office of Program Policy Analysis and Government Accountability; and program area audits conducted by the Lottery’s Office of Inspector General. The Lottery requests that the Contractor consider the Audits performed by these entities as well as any Statement on Standards for Attestation Engagements No. 18 (SSAE 18) report available from critical Vendors identified by the Lottery to determine the completeness of the evaluations, to identify omissions or deficiencies and to minimize replication of scope of services already provided. This review will be limited to audits conducted during the two (2) years prior to the start of each evaluation performed under this Contract. The review of existing audits and the evaluation performed by the Contractor shall be based on Lottery industry standards and best practices, government standards [including the National Institute of Standards and Technology (NIST) 800-53 standard for computer security] and MultiState Lottery Association (MUSL) standards.