Specifications include, but are not limited to: Following the completion of the audit of the fiscal year’s financial statements, the Auditor shall issue: A. A report on the fair presentation of the Authority’s financial position, including results from operation and cash flows, in conformity with generally accepted accounting principles. B. A report on compliance and internal controls over financial reporting based on the audit of the financial statements. C. A report on Compliance for Each Major Federal Program and on Internal Controls over Compliance Required by the Uniform Guidance. D. In the required report(s) on compliance and internal controls the Auditor shall communicate any reportable conditions found during the audit. Reportable conditions that are also material weaknesses shall be identified as such in the report. Non-reportable conditions shall be reported in a separate letter. The Auditor shall be required to make an immediate written report of all irregularities and illegal acts, or indications of illegal acts of which they become aware to the Authority. E. Reports on compliance and on internal control over compliance for the Passenger Facility Charge (PFC) program and on the schedule of passenger facility charges, investment income and related expenditures. F. A map of GL accounts to financials in audit report.