Specifications include, but are not limited to:1. Perform annual financial and compliance audits of the Virginia Resources Authority (VRA), along with as needed audit services related to bond issuances; AND, 2. Provide an annual audit and report on the financial statements of the Virginia Tobacco Settlement Financing Corporation (VTSFC) and its Indenture of Trust. The resulting contract shall be between the issuer, Virginia Auditor of Public Accounts (APA), and the Contractor. The Contractor and any related organizations shall not be allowed, during the contract period, to perform or submit proposals on accounting, consulting, compilation and review, or any other services for VRA that would impair the Contractor’s independence as defined by applicable auditing standards.