Specifications include, but are not limited to: The Kent County Public Schools, on behalf of the Board of Education of Kent County, Maryland, is requesting proposals from qualified firms of certified public accountants to audit its financial statements for the fiscal year ending June 30, 2019, with the option of auditing its financial statements for each of the four subsequent fiscal years. These audits are to be performed in accordance with generally accepted auditing standards, the standards set forth for financial audits in the General Accounting Office's (GAO) Government Auditing Standards (December 2011 revision), the provisions of the federal Single Audit Act of 1984, as amended in July 1996, and U.S. Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, June 30, 1997, and Revisions of June 27, 2003, June 26, 2007, Compliance Supplements, Uniform Guidance, as well as any new/future provision changes.