Specifications include, but are not limited to: tests of documentary evidence supporting the transactions recorded in the accounts, tests of the physical existence of inventories, and direct confirmation of receipts and receivables, cash balances, liabilities, and other items by correspondence with selected electric distribution utilities, creditors, and banks. Contractor may request written representations from the Fiscal Agent’s attorneys as part of the engagement; any costs that the fiscal agent might incur in responding to this inquiry would not be borne by Contractor. At the conclusion of each audit, Contractor will also request certain written representations from the Fiscal Agent about the financial statements and related matters.