Specifications include, but are not limited to:The overall audit objective will be the expression of an opinion as to the fairness of presentation of the financial statements in conformity with accounting principles generally accepted in the United States of America. To meet the requirements of the RFP, the audit shall be performed in accordance with generally accepted auditing standards as set forth by the American Institute of Certified Public Accountants, the standards for financial audits set forth in the U.S. General Accounting Office’s Government Auditing Standards, the provisions of the Single Audit Act of 1984 and the provisions of the U.S. Office of Management and Budget, OMB Circular A-133 and OMB’s Compliance Supplement, Audits of State, Local Governments and Non-Profit Organizations. Any changes in accounting principles generally accepted in the United States or changes in federal and state compliance regulations shall be taken into consideration in the performance of the annual audit.