Specifications include, but are not limited to: In consideration of the terms, conditions and releases in this Agreement, Respondent shall competitively procure and retain, at the Respondent's expense, an independent auditor to conduct an audit of the Respondent's competitive purchasing and procurement practices (hereinafter “special procurement audit') to take place once during the 2022- 2023 fiscal year. The special procurement audit shall be separate and independent of the Respondent's single audit and annual financial and compliance audits conducted pursuant to A.R.S. § 15-914 and shall constitute an extensive and systematic review of the Respondent's purchasing practices during the prior fiscal year that fall within the scope of review defined below. The independent auditor shall not be precluded from serving as an auditor on separate matters. The Special procurement audit report and all findings and information gathered by the independent auditor shall be reported to the AGO no later than November 1, 2023.; a. The auditors shall be provided a copy of the Agreement and be permitted to communicate with the AGO regarding any questions about the Agreement or the scope of the special procurement audit or examination; b. The AGO shall receive copies of all preliminary or draft special procurement audit or examination reports, as well as copies of Respondent's responses and final audit or examination reports; and; c. The AGO and any designees shall be permitted to attend the exit interviews for each special procurement audit or examination.; d. The scope of the special procurement audit or examination shall include but is not limited to: i. all procurements of major construction projects over One Million Dollars ($1,000,000); ii. all sole source purchases; iii. all emergency purchases; iv. all Cooperative Purchasing over One Hundred Thousand Dollars ($100,000); v. and all procurements over One Hundred Thousand Dollars ($100,000).; The special procurement auditor is not required to examine those procurements that are subject to review by the Auditing Firm that conducts the Respondent's annual financial and compliance audit pursuant to A.R.S. § 15-914 or procurements by PTO or volunteer groups, procurements through the Arizona School Risk Retention Trust, procurements for purchases using student activity funds, or procurements of textbook and curricular materials.