The Town of West Greenwich desires the auditor to express an opinion on the fair presentation of its basic financial statements, which will include government-wide financial statements, fund financial statements, and notes to the financial statements in conformity with generally accepted accounting principles. The auditor shall also be responsible for performing certain limited procedures, as required by generally accepted auditing standards, involving required supplementary information mandated by the Governmental Accounting Standards Board. Required Supplementary Information shall include: Management’s Discussion and Analysis Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Schedules related to defined benefit pension plans and OPEB plans, if applicable The Town also desires the auditor to express an "in-relation-to" opinion on the supplementary financial statements and schedules based on the auditing procedures applied during the audit of the basic financial statements.