Specifications include, but are not limited to: The Authority is seeking a Certified Public Accounting (CPA) Firm to audit the Authority’s annual financial statements, information reported for the Commonwealth’s Annual Comprehensive Financial Report (ACFR), and the Authority’s Comprehensive Annual Financial Report (as requested) in accordance with Governmental Accounting Standards Board (GASB) and Generally Accepted Accounting Principles (GAAP) and to provide those services described herein for the Kentucky Public Transportation Infrastructure Authority (the “Authority” or “KPTIA”). The scope of the audit shall be a financial statement audit of KPTIA to be performed in accordance with auditing standards generally accepted in the United States of America; and the standards applicable to financial audits contained in Government Auditing Standards (GAGAS), issued by the United States General Accounting Office. This audit should include a determination as to whether KPTIA’s federal expenditures have met the Single Audit threshold established by the Single Audit Act and the provisions of 2 CFR 200 Uniform Administrative Requirements, Cost Principles, Audit Requirements for Federal Awards, and the performance of a single audit in accordance with these standards, if required.