Specifications include, but are not limited to: (a) In accordance with the American Institute of Certified Public Accountants guidance. 1. Accounting in accordance with Generally Accepted Accounting Principles (GAAP) 2. Auditing in accordance with Generally Accepted Auditing Standards (GAAS) and Government Auditing Standards (GAGAS or the Yellow Book) (b) An original signed report must be provided to the Business Administrator, no later than November 15th of each year covering the prior fiscal year end period. (c) The report is to cover all funds of the District by opinion units including: 1. The General Fund (Maintenance & Operation) 2. Non K-12 Fund 3. Food Services Fund 4. Capital Projects Fund 5. Debt Service Fund 6. Student Activity Fund