Specifications include, but are not limited to: The CPA will: A. Provide a list of various classifications and the estimated hours by classification as detailed in this agreement. B. Agree to not contact the cities subject to examination under this agreement prior to two weeks before the start of each examination. C. Begin work on the examinations as specifically agreed upon with the Auditor. D. Perform all work in accordance with the attestation standards for agreed-upon procedures engagements issued by the American Institute of Certified Public Accountants, the standards for attestation engagements contained in Government Auditing Standards, issued by the Comptroller General of the United States, and the agreed-upon procedures program guide prepared by the Office of Auditor of State. E. Provide access to the working papers to the Auditor and/or the Auditor’s designee for five (5) years after issuance of the examination reports. F. Examine previously unidentified Municipal Utilities and provide follow up with the cities, including separate Municipal Utilities, as requested and agreed to by the CPA and the Auditor, regarding the status of implementation of the examination recommendations.