Specifications include, but are not limited to: annual need for a financial audit of its Internal Accounts special revenue fund. The School Board of Seminole County, Florida (SBSC) is soliciting competitive sealed proposals from qualified firms of certified public accountants to audit and express an opinion on its Internal Accounts Financial Statements. The Internal Accounts Financial Statements comprise the Internal Accounts special revenue fund balance sheet, statement of revenue, expenditures and changes in fund balance and related notes to the financial statements. The Internal Accounts special revenue fund accounts for the activity of sixty schools listed in Attachment K. The Financial Audit is required to be made in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards issued by the Comptroller General of the United States.