The City desires the auditor to express an opinion on the fair presentation of its governmental activities, its business-type activities, each of its major funds, and its aggregate remaining fund information in conformity with Generally Accepted Accounting Principles. The City also desires the auditor to express an opinion on the fair presentation of its combined and individual fund financial statements and schedules in conformity with generally accepted accounting principles. The auditor is not required to audit the supplemental data contained in the Annual Comprehensive Financial Report. However, the auditor is to provide an “in-relation-to” opinion on the supplemental schedules based on the auditing procedures applied during the audit of the general-purpose financial statements and the combined and individual fund financial statements and schedules. The auditor is not required to audit the introductory or statistical sections of the report. The auditor shall also be responsible for performing certain limited procedures involving supplementary information required by the Governmental Accounting Standards Board as mandated by Generally Accepted Auditing Standards.
