The City of Bryant desires the auditor to express an opinion on the fair presentation of its governmental activities, its business-type activities, its aggregate discretely presented component units (if any), each of its major funds, and its aggregate remaining fund information. The City of Bryant also desires the auditor to express an opinion on the fair presentation of its combining and individual fund financial statements and schedules in conformity with generally accepted accounting principles. The auditor is not required to audit the supporting schedules contained in any of the reports. However, the auditor is to provide an "inrelation-to" opinion on the supporting schedules based on the auditing procedures applied during the audit of the basic financial statements and the combining and individual fund financial statements and schedules. The auditor is not required to audit the introductory sections of the reports or the statistical sections of the reports. The auditor is required to audit the schedule of expenditures of federal awards in the years it is required.
