Specifications include, but are not limited to: 6 The Single Audit Report issued for Fiscal Year 2014 (FY 2014) is a separate section in the County’sFY2014CAFR,whichcanbeaccessedfro m t h e F i n a n c e D e p a r t m e n t p a g e o n t h e County’s website www.sussexcountyde.gov. This section includes the Independent Auditor’s Report, the Schedule of Expenditure of Federal Awards, and the Schedule of Findings and Questioned Costs. IV. Scope and Deliverables The following audits will be included in the engagement: 1. Audit the financial statements of the Governmental Activities, the Business-Type Activities, each major fund, Fiduciary funds, and the aggregate remaining fund information, which collectively comprise the basic financial statements for the fiscal year ended June 30, 2015 (The Comprehensive Annual Financial Report as it is prepared currently)