Specifications include, but are not limited to: A certified public accountant to perform a financial audit of the Petroleum Storage Tank Enivronmental Assurance Fund. The scope of the audit shall be a financial statement audit of the Petroleum Storage Tank Environmental Assurance Fund to be performed in accordance with auditing standards generally accepted in the United States of America; and the standards applicable to financial audits contained in Government Auditing Standards (GAGAS), issued by the Comptroller General of the United States of America. This audit should include a determination as to whether Petroleum Storage Tank Environmental Assurance Fund's federal expenditures have met the Single Audit threshold established by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and the performance of a single audit in accordance with these standards, if required.