Specifications include, but are not limited to: The selected auditor will issue opinions on the City’s financial statements as per U.S. auditing standards and Government Auditing Standards. The City aims to maintain its record of receiving the GFOA Certificate of Achievement for Excellence in Financial Reporting and will require the auditor's support in preparing the Annual Comprehensive Financial Report (ACFR). The audit will cover all City operations, including compliance with OMB Circular A-133. The City desires the auditor to express an opinion on the fair presentation of its basic financial statements based on their audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller of the United States. The City also desires the auditor to apply limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America.