Specifications include, but are not limited to: The annual audit should be made in accordance with generally accepted auditing standards; Government Auditing Standards, issued by the Comptroller General of the United States, and provisions of OMB Circular A-133, “Audits of State and Local Government”, the OMB Circular Compliance Supplement and Government Auditing Standards and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and must include such tests of accounting records and such other auditing procedures as are necessary to enable the accounting firm to express an opinion on the fairness of the financial position and operating results of the individual, combining and combined funds and account groups of the County. Furthermore, this audit shall include a review of the systems of internal accounting control to ensure that there is effective control over revenues, expenditures, assets and liabilities.