Specifications include, but are not limited to: a. DPI form PI 1506 AC internet filing and audit statements, and form PI 1506FB and Special Education-No Valid License Worksheet. b. Independent Auditors Report on financial statements of the governmental activities, each major fund, and the aggregate remaining fund information for inclusion in the Comprehensive Annual Financial Report c. Independent Auditor’s Report on Internal Controls over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards d. Independent Auditor’s Report on Compliance with Requirements that Could Have a Direct and Material Effect on Each Major Program and on Internal Control Over Compliance in Accordance with OMB Compliance Supplement and the State Single Audit Guidelines e. Schedule of Findings and Questioned Costs f. Summary Schedule of Prior Year Findings g. An audit of two defined benefit supplemental pension plans sponsored by and administered by the district conducted in accordance with generally accepted auditing standards for the purpose of expressing an opinion with respect to the district’s financial statements. Plan funds are held in trust and invested by a subsidiary of the custodial Trustee, BMO Harris Bank, and with the State of Wisconsin Investment Board. h. A management letter, with appropriate recommendations, commenting on material weaknesses in internal accounting control, reportable conditions, and identifying possible noncompliance with finance related legal provisions. i. State Aid Membership audit reports as required by the DPI. j. Audit of the Integration Transfer Program membership counts (Chapter 220 audit). The audit will be conducted in accordance with Government Auditing Standards and with procedures developed by DPI.