Specifications include, but are not limited to: provide Financial Statement Audit Services and Compliance Audit Services (Single Audit Services) and to issue all required reports in accordance with applicable standards for the fiscal year ending December 31, 2018 with options for 2019, 2020, 2021 and 2022 fiscal year audits at the County’s option. Scope of service shall include a thorough examination of the 2018 financial records and procedures for internal financial operations and expression of audit opinions as required by applicable auditing standards. Services shall also include consultation with the County Auditor’s staff prior to beginning the audit engagement to review and evaluate audited preparedness. The audit firm’s opinion and published report must be completed in sufficient time to meet the County’s June 30th deadline for reporting requirements.