Specifications include, but are not limited to: The Contractor will perform examination engagements for employers participating in the VSTRS and VMERS pension systems in accordance with AT section 101, Attest Engagements (AICPA, Professional Standards). The plan auditor, engaged by the Office of the State Auditor, will then use such examination engagements as substantive evidence to obtain sufficient appropriate evidence regarding the completeness and accuracy of census data underlying certain financial statement elements of the plans, as outlined in the AICPA whitepaper entitled “Single-Employer and Cost-Sharing Multiple-Employer Plans: Issues Associated with Testing Census Data in an Audit of Financial Statements” which is set forth in Attachment E of the Standard Contract (Addendum 3 to this RFP). Contractor shall complete examination engagements for employers as selected by the State. Work is to be completed from August 2020 to October 2020 for the first period to be tested, and between June 2021 to October 2021 for the second period.
