Specifications include, but are not limited to: Walker County, Texas is requesting proposals from qualified firms of certified public accountants to audit its financial statements for the fiscal year ended September 30, 2019 with the option of auditing its financial statements for each of the four subsequent fiscal years. These audits are to be performed in accordance with the most current applicable standards for comprehensive financial audits for counties and single audits of state and federal money guidelines including but not limited to: 1. Generally Accepted Auditing Standards (GAAP), 2. U.S. General Accounting Offices (GAO), 3. Federal Single Audit Act of 1984 and the Single Audit Act Amendments of 1996, 4. U.S. Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments and Non-Profit Organizations, 5. Government Code, Title 10, § 2256.023 (d). (4) Uniform guidance that is effective for audits of fiscal years beginning on or after December 31, 2014 and other guidances, as necessary.