Specifications include, but are not limited to: Contractor shall, at a minimum, perform basic financial statement audits of the Trust Company, TexPool, TexPool Prime, and SWIFT covering the following period: September 1, 2017 through August 31, 2018, hereinafter referred to as “fiscal year 2018.” With respect to TexPool, TexPool Prime, and SWIFT, Contractor shall also perform required investment policy compliance reports. Additionally, with respect to the Tobacco Fund, Contractor shall perform: (1) the financial statement audit for calendar year 2018 (January 1, 2018 to December 31, 2018); (2) compliance reports related to compliance with the Tobacco Fund’s investment policy; and (3) a compliance report of the annual distribution calculation as required by Tobacco Fund rules (currently codified at 34 Tex. Admin. Code §§ 18.1-18.8) and as directed by Trust Company