Specifications include, but are not limited to:. 1. Perform an audit of the financial statements of the District for each of the 12-month periods ending December 31, 2021, December 31, 2022, and December 31, 2023. The audit should be in accordance with GASB34 standards and include procedures that the Consultant considers necessary in order to express an opinion as to the fairness of the financial statements. In determining the extent of test procedures, the Consultant should give full consideration to the apparent effectiveness of the system of internal accounting control and internal checks. The feasibility of recommendations for improvements in the internal accounting system should be discussed with District staff during the course of the fieldwork. A formal letter outlining improvements or required corrective action should be submitted outlining such recommendations.