Specifications include, but are not limited to: The Connecticut Department of Transportation (Department) is seeking to retain one (1) Certified Public Accounting firm. The firm will be retained to audit, review and analyze the complex cost accounting system of the Metro North Railroad. This system is specified in the Amended and Restated Service Agreement (ARSA) between the State of Connecticut, the State of New York, and the Metropolitan Transportation Authority (MTA). The firm will be utilized to provide contract monitoring, compliance, and verification services to ensure charges by MTA/Metro-North Railroad are consistent with the financial terms of the ARSA. These services include, but are not limited to, the analysis and verification of monthly transactions inclusive of the resolution of any questioned costs, the verification and analysis of the amounts, allocators, allocation methodologies, costing principals and costing standards included in the annual “deficit model” and resultant final calendar year billings, and the review, verification and annual reporting related to the annual Inventory Deposit invoice and quarterly Administrative Asset invoicing. This assignment is considered a high complexity for volume consideration.