Specifications include, but are not limited to: he West Virginia Department of Environmental Protection (hereinafter referred to as the "Agency") is soliciting bids to establish a contract for the audit of the financial records, accounts and statements of the set aside funds for the West Virginia Drinking Water State Revolving Fund Program (DWSRF). The Program was established pursuant to the Safe Drinking Water Act (the Act) and by the West Virginia Legislature under Chapter 16-13C of the West Virginia Code). The purpose of the Act was to establish and implement a State-operated revolving loan fund to provide low-interest loans to communities to assist in financing drinking water infrastructure projects, including, but not limited to distribution, transmissions, storage, and extensions; and remain in perpetuity by recirculating the principal payments and interest earned from the loans. The Act allowed for the creation of set aside funds in accordance with the funding agreement of up to 31% of the total award. These set aside funds are used to provide administrative, technical and other allowed services consistent with the purposes of the State Drinking Water Act. The West Virginia Department of Health and Human Resources (hereinafter referred to as the "Primacy Agency") will remain the primacy agency for West Virginia's drinking water program.