Specifications include, but are not limited to: A. Perform an annual audit of the City’s financial records as required by Kansas Statute 75- 1122 and 75-1123, in accordance with generally accepted accounting principles and applicable provisions of the Kansas Municipal Audit Guide. If a single audit is required, the audit will be conducted in accordance with the standards the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). B. City will provide to the auditors a prepared Annual Comprehensive Financial Report (ACFR). If necessary, preparation of a single audit report and the initial upload to the Clearinghouse will be done by auditors. The City will provide a SEFA to the auditors. C. Prepare a communication and management letter to include a statement of audit findings and recommendations that will be presented to City management and the City Council (Governing Body). These will include, but not be limited to, financial statements, internal controls, inefficiencies, duplications, accounting systems, and legality of actions. The firm shall provide draft management letter comments in a timely fashion as they occur. D. Assist City staff in responding to reviewer comments from submissions of the Annual Comprehensive Financial Report (ACFR) to the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting (Certificate of Achievement) Program. Also, review and provide feedback on the client-prepared transmittal letter and Management’s Discussion and Analysis. E. Perform an annual audit of the Firefighter’s Relief Association of the City of Leawood, Kansas (Firefighter’s Relief Association) in accordance with auditing standards generally accepted in the United States of America. The financial statements of the Firefighter’s Relief Association are prepared under the modified cash basis of accounting, which is a basis of accounting other than accounting principles generally accepted in the United States of America.