Specifications include, but are not limited to: Perform an audit of UTA’s financial system, internal controls, and comprehensive annual financial report in accordance with all standards, including agreed upon procedures on UTA’s annual National Transit Database (NTD) reporting. Provide the following letters and/or opinions Required communication to Board of Trustees Report on compliance and on internal controls over compliance in accordance with the State Compliance Audit Guide Auditor’s report on the annual financial statements Auditor’s report on internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with Government Auditing Standards