Specifications include, but are not limited to: A single audit performed in accordance with applicable state and federal administrative regulations, including 2 CFR 200 - Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F – Audit Requirements and Generally Accepted Auditing Standard (GAAS). The following procedures, associated with federal financial assistance programs, must be incorporated: Compliance for all major BTADD programs. Compliance for any non-major programs transactions, tested by the Auditor during the audit process, if applicable Determination of effectiveness of internal control policies and procedures to assure that BTADD is managing federal financial assistance programs in compliance with applicable laws and regulations. As a component of these tests, the Auditor should: Perform test of controls to evaluate the effectiveness of the design and operation of the policies and procedures in preventing or detecting material noncompliance.