Specifications include, but are not limited to: 4.1 The audit shall be conducted and performed in accordance with GAAS as established by
the American Institute of Certified Public Accountants and generally accepted
government auditing standards (GAGAS) as established by the United States General
Accounting Office, Comptroller General of the United States.
4.2 The audit shall be performed for the purpose of rendering an opinion on the fair
presentation of its basic financial statements in conformity with generally accepted
accounting principles of the United States. The auditor is not required to audit the
statistical section of the report.