Specifications include, but are not limited to: The Auditor shall complete an annual audit of all accounts and records resulting in a Comprehensive Annual Financial Report in accordance with the Specifications for Audits of Counties, Cities and Towns, revised July 2019 by the Commonwealth of Virginia, Auditor of Public Accounts. These services shall also include the Comparative Cost Report for the Auditor of Public Accounts, audit of School Activity Funds, Statement of Landfill Assurances and the Cost Allocation Plan. The Auditor shall determine whether the County financial statements fairly represent the financial position and that its financial operation is in accordance with the modified accrual basis of accounting, as required by the Commonwealth of Virginia. The Auditor shall determine whether the County has sufficient internal controls in order to operate efficiently within all Federal, State and local regulations.