Specifications include, but are not limited to: The audit is to be performed in accordance with generally accepted auditing standards and the standards for fiscal audits set forth in the U.S. General Accounting Office’s (GAO) Government Auditing Standards, the provisions of the Federal Single Audit Act of 1984 and the Single Audit Act Amendments of 1996, and the U.S. Office of Management and Budget (OMB) Circular A-133. B. The following financial statements shall be prepared for each of these funds: • Low Rent Public Housing & Tax Credits • Housing Choice Voucher Program ® Non-Federal Programs - Private Property © Capital Fund Program (CFP) • Subsidiary Corporation - Alexandria Affordable Housing • Rental Assistance Demonstration (RAD) 1. Balance Sheet 2. Income Statement 3. Statement of Cash Flows