Specifications include, but are not limited to: Conduct an audit of all designated districts for DCR-funded programs. The audit shall cover the period of time from the just completed fiscal year (July 1, 2018 through June 30, 2019) going back to the most recent completed audit. A two-year cycle of auditing a quantity of districts (no fewer than 23 each year) will be established to ensure each of the 47 SWCDs is audited no less than once every 2 years. Each year, additional districts selected by the Department may be added to the established list. All audit work will be completed by November 1st of each year. An individual audit report on each district shall be delivered to the Department at the conclusion of the audit and no later than December 1st of each year.