Specifications include, but are not limited to: Auditor comments on the financial statements which include: a.Identify the statements examined and the period covered. b.Identify the various programs under which the agency received federal or state funds and amount of funds received. c.State that the audit was conducted in accordance with standard in II A above. d.Express an opinion as to whether the financial statements are fairly presented in accordance with generally accepted accounting principles (GAAP). If an unqualified opinion cannot be expressed, state the nature of the qualification. Sufficient work shall be performed to issue a report and render an appropriate opinion or disclaimer of opinion in accordance with the standards by AICPA: unqualified, qualified, adverse, or disclaimer of opinion.