Specifications include, but are not limited to: The City is seeking a qualified firm to provide auditing services. The selected firm shall conduct an independent audit to express an opinion on the City’s financial statements in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. When necessary, the firm shall also conduct an audit of the City’s federal awards in accordance with OMB Circular A-133. B. Required Reports The selected auditing firm agrees to prepare and provide: An Independent Auditors’ Report Financial statements, notes and other required supplemental information A Schedule of Expenditures of Federal Awards and notes (when required) (4) A Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Governmental Auditing Standards A Report on Compliance with Requirements Applicable to Each Major Program and Internal Control Over Compliance in Accordance with OMB Circular A-133 (when required) A Management Letter including any findings, observations, opinions or comments of the auditors A written report of any irregularities and illegal acts upon discovery Any other required reports