Specifications include, but are not limited to: The services provided by the consultants under this contract will include but not limited to the following: Review the existing OSFA Attestation Audit Guide; Perform a full review of Massachusetts General Laws that pertain to state financial aid programs and their representation in the Audit Guide; Consult with the DHE’s legal Office for any assistance in the interpretation and/or application of those General Laws; Meet with DHE representatives who will be involved in the review and publication of the Audit Guide; Inform DHE staff of changes in audit industry rules, regulations and guidelines that can inform the revision of the OSFA Audit Guide; Make recommendations for changes to the existing OSFA Audit Guide Assist in the writing of any new or revised language for the Guide, as appropriate, and their incorporation into the existing Guide Perform a full review of the newly revised Guide and make any final recommendations, prior to its publication