Specifications include, but are not limited to: 1. The City of Pembroke Pines desires the independent auditor to express an opinion on the fair presentation of the basic financial statements of the City, the Charter Schools chartered by the School Board of Broward County and the City of Pembroke Pines/Florida State University Charter School in conformity with generally accepted accounting principles in the United States of America. 2. The City and Charter Schools also desires the auditor to express an opinion on the fair presentation of its combining and individual fund financial statements and schedules in conformity with generally accepted accounting principles. 3. The auditor shall also be responsible for performing certain limited procedures involving required supplementary information required by the Governmental Accounting Standards Board as mandated by generally accepted auditing standards. 4. The auditor is required to audit the schedule of expenditures of Federal and State awards in accordance with the Single Audit Act. 5. The auditor is not required to audit the Pension Trust Fund for Firefighters and Police Officers, as that Pension Fund will be audited by other independent auditors who will furnish their report to the City during the engagement, usually the 2nd week of February. 6. The Auditor will be required to prepare the Financial Statements for the City of Pembroke Pines with the assistance of the City’s staff. Currently the Auditors prepare the Financial Statements, including the footnotes for the City of Pembroke Pines. 7. The Auditor will be required to prepare the Financial Statements for the Charter Schools with the assistance of the City’s staff. Currently the Auditors prepare the Financial Statements and Footnotes for the Charter Schools and will be required to do so with this contract.