Specifications include, but are not limited to: Auditor shall express an opinion on the fair presentation of the City’s basic financial statements in conformity with generally accepted accounting principles in the United States. Auditor shall also express an opinion on the fair presentation of the City’s combining and individual fund financial statements and supporting schedules, in conformity with generally accepted accounting principles. Auditor is not required to audit supporting schedules. However, Auditor shall provide an “inrelation-to” opinion on the supporting schedules, based on the auditing procedures applied during the audit of the; basic financial statements, the combining and individual fund financial statements, and supporting schedules. Auditor is not required to audit statistical information but is responsible for performing certain limited procedures involving required supplementary information required by the Governmental Accounting Standards Board, as mandated by generally accepted auditing standards. We expect our external auditor(s) to read and recommend any changes as reasonable. No opinion is expressed for certain portions of the ACFR (i.e. MD & A, Statistical Section)
