Specifications include, but are not limited to: The purpose and intent of this solicitation is to obtain the services of qualified firm(s) of certified public accountants (CPAs) to perform a financial and compliance audit for the Fauquier County Department of Finance. Separate contracts may be awarded for audit services to be provided for School Activity Funds, Parent Teacher Organizations, Mountain Vista Regional Governor’s School, and Volunteer Fire and Rescue Companies, if this serves in the Owner’s best interest. Audit the financial statements of Fauquier County as a whole, including its discretely presented component unit Fauquier County Public Schools, in accordance with auditing standards generally accepted in the United States (GAAS) as set forth by the American Institute of Certified Public Accountants (AICPA); "Government Auditing Standards" as set forth by the Comptroller General of the United States; the "Specifications for Audits of Counties, Cities and Towns" as set forth by the APA of the Commonwealth of Virginia; the current provisions of the OMB Uniform Guidance for Federal Awards, "Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards". The audit shall result in the preparation of financial statements from the audited records of the Owner with the Auditors’ opinion thereon. The Auditors’ opinion shall be unmodified unless the Auditor furnishes to the Owner on a timely basis, reasons for modifying the opinion, disclaiming an opinion or rendering an adverse opinion.