Specifications include, but are not limited to: The Office of the State Treasurer (OST) is seeking proposals from qualified firms to provide audit services for the Local Government Investment Pool (LGIP) of the state of Washington (the “State”). This solicitation involves an annual financial audit of the LGIP's Annual Comprehensive Financial Report (ACFR) for the fiscal years ending June 30, 2023, 2024 and 2025 in accordance with auditing standards generally accepted in the United States (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States for the purpose of expressing an opinion(s). The audit will include an examination of the statement of fiduciary net position and related statement of changes in fiduciary net position, and the related notes to the financial statements for the purpose of forming an opinion on the basic financial statements taken as a whole. Certain limited or additional procedures will be applied to required supplementary information, which may include the schedule of investments, and management’s discussion and analysis. The scope of the audit will encompass the investment and related accounting activity for the fiscal year ended June 30. The audit will be conducted for the purpose of forming an opinion on the basic financial statements taken as a whole. The audit should include certain limited procedures applied to the required supplementary information required by the Governmental Accounting Standards Board. Additionally, the schedule of investments presented for purposes of additional analysis should be subjected to auditing procedures applied in the audit of the basic financial statements. The firm should plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. The audit should also include examining evidence supporting the amounts and disclosures in the financial statements, and assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. Fieldwork occurs in August through September, and may be performed remotely at the auditor’s discretion.