Specifications include, but are not limited to: 1. Annual Comprehensive Financial Report (“ACFR”): The Auditor shall express an opinion on the fair representation of the Town’s basic financial statements as presented in the ACFR in conformity with Generally Accepted Accounting Principles (GAAP). The Auditor shall be responsible for preparing the final copies of the financial reports. In addition, the Auditor will be responsible for the clerical preparation of the ACFR table of contents, letter of transmittal and all notes to the financial statements. The Auditor shall perform certain procedures in regards to the required supplementary information and supporting schedules of individual funds that are provided by Town Staff. The auditor shall also perform certain procedures in regards to the required supplementary information and supporting schedules of individual funds. 2. Single Audit – In addition with the audit of the financial statements, the Auditor shall examine, perform tests, and report on the Schedule of Expenditures of Federal Awards and all related reports according to Uniform Guidance (2 CFR 200). 3. APA Transmittal Forms – The Virginia Auditor of Public Accounts (APA) requires all local governments to complete Comparative Report Transmittal Forms in accordance with the provisions of the Uniform Financial Reporting Manual. The Auditor shall prepare the required forms, perform the agreed-upon procedures specified in the Uniform Financial Reporting Manual, and submit the forms to the Auditor of Public Accounts by December 15th following the end of the fiscal year...