Specifications include, but are not limited to: The Contractor shall provide audit services for the Department in accordance with the provisions and requirements stated herein. The Contractor shall conduct an independent financial and compliance audit of financial transactions and activities of St. Louis Area Agency on Aging, as specified in the Notice of Award issued by the Department. The Contractor shall conduct the audit(s) in accordance with the Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (2 CFR Part 200), Subpart F, and Appendix XI to Part 200, generally accepted auditing standards as promulgated by the American Institute of Certified Public Accountants and the state agency’s Mandated Audit Criteria, which is attached hereto as Attachment B. The Contractor must be currently licensed by, and in good standing with, the Missouri State Board of Accountancy.