Specifications include, but are not limited to: 1. The Offeror shall audit all funds of Roanoke City Public Schools in accordance with Generally Accepted Auditing Standards (GAAS); the standards for financial audits contained in Generally Accepted Government Auditing Standards (GAGAS) issued by the Comptroller General of the United States; the provisions of OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; and the Specifications for Audits of Counties, Cities and Towns, issued by the Auditor of Public Accounts of the Commonwealth of Virginia. 2. The Offeror shall examine the School Division’s assertions that the census data submitted to the Virginia Retirement System is complete and reasonably free from material misstatements, in accordance with section 3-7 of the Specifications for Audits of Counties, Cities and Towns, issued by the Auditor of Public Accounts. 3. The Offeror shall audit the recorded cash receipts and expenditures for all school activity funds as prescribed by 8VAC20-240-40 of the Virginia Administrative Code and in accordance with Generally Accepted Auditing Standards (GAAS), and the standards for financial audits contained in Generally Accepted Government Auditing Standards (GAGAS) issued by the Comptroller General of the United States.