Specifications include, but are not limited to: I. Scheduling and Procedures: Prior to the beginning of each audit, the Auditor shall develop a time schedule and procedures to be observed from the commencement of field work to the publication of the Comprehensive Annual Financial Report. The Commonwealth of Virginia imposes a November 30th deadline for the publication of the report. II. Meetings: The selected Auditor shall schedule conferences between the Auditor and the appropriate level of management of the County before the preliminary work and throughout fieldwork. The purpose of these meetings is to keep management fully informed on the scope and progress of the audit. A draft of the final report shall be furnished to management for its comments prior to issuing the final report. In addition, all audit findings and recommendations should be discussed prior to the issuance of management letters and reports.