Specifications include, but are not limited to: Financial and Compliance Audit Services. Independent certified public accountants, licensed in the State of Missouri are invited to submit proposals to perform an annual financial audit and federal financial assistance audit in accordance with the following specifications and requirements. • There were 2 passed audit adjustments, and one uncorrected misstatements during the 2018 audit. One relates to an increase in capital assets and capital contributions. The others related to a decrease in net OPEB assets, deferred outflows, and expenses in governmental activities, and an increase in OPEB assets, deferred outflows, and expenses in proprietary funds. The uncorrected misstatement involved the utility accounts, and three batches that were missed in FY17, and were not posted until FY18. • Auditors on Site: Varies from 1 to 4 over a six week period beginning in early December. Not all audit work is done on site. • There have been no operational reviews or special projects for at least ten years. We would like to keep this as an option.