The auditor will determine whether the basic financial statements present fairly, in all material respects, the respective financial position of the governmental activities, business-type activities, the aggregate discretely presented component units, each major fund, the aggregate remaining fund information, the respective changes in financial position and cash flows, where applicable, and the respective budgetary comparison for the major funds in conformity with accounting principles generally accepted in the United States of America. The individual financial statements, schedules, and related information are not necessary for a fair presentation but will be presented as additional data. This supplemental information will be subjected to the tests and other auditing procedures applied in the audit of the basic financial statements, and an opinion will be given as to whether the supplemental information is fairly stated in all material respects in relation to the financial statements taken as a whole.
