Specifications include, but are not limited to: The auditor shall, as part of the written report of audit, submit to the organization’s governing body a report containing an expression of an unmodified or modified opinion on the financial statements. This report shall state that generally accepted government auditing standards have been followed in the audit, except when a disclaimer of opinion is issued. The auditor shall make written reports, which shall be a part of the written report of audit, to the organization’s governing body setting forth findings, recommendations for improvement, concurrence or non-concurrence of appropriated officials with the audit findings, comments on corrective action taken or planned , and comments on the disposition of prior year findings. These findings and recommendations shall either be part of the report on internal control and compliance with applicable laws and regulations.