Specifications include, but are not limited to: Qualified firms of certified public accountants to perform a review of the Financial Statements submitted to the Washington State Auditor for two fiscal years ending December 31, 2017, and 2018, with an option to extend for two more years. 1. Perform an examination of Okanogan County Transit Authority's basic financial statements for the purpose of rendering an opinion thereon. The financial statement review is to be performed in accordance with auditing standards generally accepted in the United states of America, the standards set forth for financial audits contained in Governing Auditing Standards (1994) issued by the Comptroller General of the United States. 2. Perform limited audit procedures related to the Required Supplemental Information (RSI), including Management’s Discussion and Analysis (MD&A), and schedule of proportionate share of the net pension liability and schedule of contributions. 3. Provide up to 20 hours of consultation and advice regarding generally accepted accounting practices as needed throughout the year to facilitate the financial statement review process, which may include implementation of new GASB statements, as applicable.