Specifications include, but are not limited to: 1. An opinion that OCWCOG’s general purpose financial statements fairly represent OCWCOG’s financial condition and results of operations in accordance with Generally Accepted Accounting Principles (GAAP). 2. An opinion that individual grants were examined for accuracy and that OCWCOG has complied with material terms of federal and state grant contracts. 3. A study and evaluation of the internal control systems including applicable internal administration controls used in administering OCWCOG’s federal financial assistance programs and report any material weaknesses. ; 5. Audit comments and disclosures required to municipal corporations under Oregon law. 6. Any other opinions needed for compliance and reporting. 7. As may be necessary, a management letter to OCWCOG’s Board of Directors identifying weaknesses or breakdowns in internal controls ; Recommendations about changes needed in the financial reporting system for the adoption of Governmental Accounting Standards Board Statement No. 34.