Specifications include, but are not limited to: The audit for fiscal years 2022, 2023, 2024 and 2025 shall be completed and final audit reports (inclusive of all audit communications) related to the financial statements must be delivered to the Trustee, the Department of Administration—Office of Accounts and Control, and the Office of the Auditor General by September 30 of each respective year (as required by Section 35-6-37 of the General Laws). Failure to comply with the statutory submission date may result in termination of a firm’s audit engagement. Compliance with due dates for submission of the final audit report requires anticipation of and allowance for (1) sufficient review time by the Office of Accounts and Control and the Office of the Auditor General of draft audit reports and other audit communications; and (2) sufficient review time and acceptance by the Trustee.
