Specifications include, but are not limited to: A three year contract for the examination and preparation of all financial statements for all County funds, for the fiscal years 2018, 2019, and 2020. The County Fiscal Year is December 1 to November 30. Services should include: a. Combined financial statements including balance sheets, statements of revenues, expenditures, changes in fund balance and retained earnings, analysis of budget to actual, and any appropriate supporting information, including accounting standards used. b. Individual financial statements on each governmental, proprietary, and fiduciary fund including balance sheets, statements of revenues, expenditures, and changes in fund balance. c. General fixed assets group of accounts.