Specifications include, but are not limited to: It is the intent of this RFP to establish a contract for annual financial auditing services for the CVWMA for the fiscal years ending June 30, 2024, 2025, 2026, and 2027 with two optional one (1) year extensions. Annual audits for each Fiscal Year, ending on June 30, of each year, from June 30, 2024 through June 30, 2027, governed by this contract, to be timely filed and completed by November 30 of each fiscal year unless there is a change in the current audit requirements imposed by laws, regulations or professional standards requiring an increase in the level of services or if any irregularities, circumstances or unforeseen conditions are encountered which necessitate extension of audit work beyond the scope of normal auditing procedures. This provision includes the two-year extensions if mutually agreed upon by both parties.