Specifications include, but are not limited to: Basic Financial Services.The firm ("the Auditor") selected will provide an auditof the financial records, on an individual fund basis, in accordance with Generally Accepted Auditing Standards,Governmental Accounting Standards Board guidelines and prouncements,the Minimum Standards as defined in ORS 297, and the Single Audit Act of 1984, resulting in the expression of an opinion in the Comprehensive Annual Financial Report ("CAFR").The Auditor willschedule the annual fieldwork associated with the engagement beginning after July 31, each year. The Finance Department staff will be ready for audit field work by September 30; and expects a two-month completion date of the audit document from the date the field work has been completed. Certain preliminary fieldwork is expected and maybe performed prior to end of year for each annual audit.All working papers beyond those prepared by RVCOG in the normal process of fiscal closing will be the responsibility of the Auditor. Auditor will annually provide the RVCOGwith copies (electronic is acceptable) of final work papers prior to final payment.As much as possible, all work of the RVCOGstaff and the sharing of work papers and documents will be provided and shared electronically.The Auditor shall advise onthe interpretation of, and assist with implementation on request, with the applicationof applicable GASB standards. The Auditor shall prepare aletter of recommendation to the management of the RVCOGcovering the Auditor's review of the adequacy of internal accounting controls and other audit procedures. Such associated costs shall be included in the audit fee. The Auditor shall assist management in advice and counsel in implementing those recommendations as required.