The selected submitter will perform audit and attestation services for the Agency in accordance with applicable professional standards, including but not limited to, American Institute of Certified Public Accountants (AICPA), Generally Accepted Auditing Standards (GAAS), and Government Auditing Standards (GAS) issued by the Comptroller General of the United States of America. 1. In addition to items in accordance with the recommendations included in chapter 13 of the American Institute of Certified Public Accountants (AICPA) State and Local Audit and Accounting Guide, the Auditor will also provide: a. For CHFF: i. An opinion letter on supplemental financial information requested by the State controller. ii. An examination and audit of the Agency's compliance in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards that are applicable to the Agency's major federal program(s).