Specifications include, but are not limited to: Conduct a forensic accounting engagement on the financial activity of the Town of Calhoun Falls for fiscal years ended June 30, 2020 through June 30, 2024 to determine why the Town is experiencing financial difficulties, including investigating: a. The completeness and accuracy of the books and records b. Completeness, accuracy and timeliness of financial reporting, including to the mayor and Town council c. Adherence to documented financial policies and procedures, including procurement of goods and services d. Proper expenditure of revenues restricted as to use e. Appropriateness or allowability of expenditures, including those made by purchasing card f. Purpose and propriety of transfers between the general fund and the proprietary fund g. The extent to which the Town is in arrears to vendors and why h. Any other material drivers of the Town’s financial issues
