Specifications include, but are not limited to: 3.1.1 General Information The City of Albuquerque (City) is soliciting the services of qualified firms of certified public accountants (auditor) to audit its financial statements and the financial statements of its component unit, the City of Albuquerque Foundation, for the fiscal year ending June 30, 2020, with an option to audit for each of the two (2) subsequent fiscal years. 3.1.2 Financial and Compliance Audit The auditor shall conduct a financial and compliance audit of the following applicable statements and schedules of the City for the period July 1, 2019 through June 30, 2020: 3.1.2.1 Basic Financial Statements The government-wide financial statements, fund financial statements budgetary comparison statements for the general fund, major special revenue funds, major proprietary funds, and the notes to the financial statements. 3.1.2.2 Supplemental Information (SI) Combining statements for the non-major funds are required to be included as Supplementary Information. Budgetary statements for non-major funds with a legally adopted budget will be included as supplementary information. The auditors will audit and opine on the total of the non-major funds. a) Combining financial statements by fund type, and the individual fund and account group financial statements. b) Remaining supplementary information on schedules as required by Section 2.2.2.10(A)(2)(e) NMAC. 3.1.2.3 Required Supplemental Information (RSI) The auditor shall apply procedures and report in the auditor’s report on the following RSI pursuant to AU-C730. a) The Management Discussion and Analysis (MD&A) b) RSI data required by GASB 67 and 68 for defined benefit pension plans