Perform annual fiscal year audits of the financial statements of the Vermont Energy Efficiency Utility Fund (“EEU Fund”) for the fiscal year 2024, for the 12-months ending June 30, 2024, and for the fiscal year 2025, for the 12-months ending June 30, 2025.1 The primary responsibility of the contracted independent auditor will be to audit the accounts of the EEU Fund (including component units) in accordance with Generally Accepted Government Auditing Standards. The fiscal year audits are to be finalized and an audit opinion rendered on or before October 1 of each year. In addition to providing an audit report on the EEU Fund financial statements, the contracted auditor will be required to issue a written report on internal controls and compliance of the EEU Fund’s fiscal agents and the Regional Greenhouse Gas Initiative (“RGGI”) trustee.