Specifications include, but are not limited to: 4.4.1 The Auditor will provide an Engagement Letter which defines the terms and conditions of the engagement. 4.4.2 Within one (1) month of receiving signed Engagement Letter, Auditor will provide the City’s Contract Manager a “Prepared By Client” (PBC) audit request list and any other documentation that may be required to perform the audit. The list should include expected due dates for the required documents. 4.4.3 The Auditor shall submit the final report with any findings based on the work performed and provide the final report to the CFO and the Committee. The Auditor’s final report shall include: 4.4.3.1 The purpose, scope, and the results of the audit. 4.4.3.2 Auditor’s report on the fair presentation of the Plan’s financial statements. 4.4.3.3 Letter of Conduct of the audit containing required Auditor communications. 4.4.3.4 If deemed necessary, the auditor shall prepare a Management Letter, if a reportable condition is identified. The letter shall communicate to the CFO and the Committee any reportable conditions (i.e. significant deficiency or material weakness). The letter shall contain the responses from the Plan’s record keeper. 4.4.3.5 Prior to issuance, the Auditor shall review the draft financial statements and if needed, management letter, in its entirety with the City’s Contract Manager or designee. Subsequent to issuance, the Auditor shall review the final letter with the CFO and the Committee. 4.4.3.6 Prepare and deliver to the City’s Contract Manager or designee twelve (12) bound copies and via e-mail in PDF format. 4.4.4 Provide a brief presentation at a Committee meeting after the report’s release.