Specifications include, but are not limited to: The Office of the State Auditor (“OSA”) requests proposals to analyze efficiency of our audit processes and make recommendations for improvement. The OSA conducts financial and compliance audits of local governments. These audit engagements are conducted pursuant to auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. The goal of this process is to identify possibilities for the audit division to achieve greater efficiencies in conducting its audit engagements while still complying with auditing standards.