Specifications include, but are not limited to: Contractor shall prepare the Reports in compliance with the following: a. The Reports must present accurately the financial position, results of operations, and cash flows or changes in financial position of DSHS in accordance with Generally Accepted Accounting Principles (GAAP) and Governmental Accounting Standards Board (GASB) requirements. The financial reports and related items must be accurately presented in accordance with GAAP and GASB requirements. b. The Reports must include any applicable Notes, exhibits, statements, and Schedules as required for the general purpose annual financial statements, combining statements, Schedule of Expenditures of Federal Awards (SEFA), State Pass-Throughs (SPTR), and other Schedules as required by the Texas Comptroller of Public Accounts (Comptroller) guidelines for financial reporting. c. Contractor shall present the required financial information to DSHS in accordance with Comptroller requirements and include the required information as stated in Texas Government Code Section 2101.011(c). DSHS will provide to Contractor, all financial and reporting data required for the current State Fiscal Year AFR (refer to the Comptroller’s Fiscal Management website for the Reporting Requirements for Annual Financial Reports of State Agencies and Universities for the State Fiscal Year's current reporting deadlines). d. Contractor shall meet all the applicable reporting requirements deadlines as identified below. DSHS shall perform final entries and final submission of the current State Fiscal Year AFR. e. Contractor shall perform all preparatory work for initial and final SEFA certification, which includes, but is not limited to, the following: 1. Preparing and submitting Reconciliation Forms to State universities and agencies for agency DSHS confirmation of pass-through funds between HHSC and other State agencies or universities; 2. Communicating with State agencies and universities for confirmations of the accuracy of provided financial data; 3. Reconciling monies sent/received between DSHS and State universities and agencies; and 4. Adjusting entries to reconcile with State agencies and universities reported financial data...