Specifications include, but are not limited to: The Town desires the auditor to express an opinion on the fair presentation of its basic financial statements, the combining and individual non-major fund financial statements and schedules in conformity with generally accepted accounting principles. The auditor is not required to audit the supporting schedules, the Management's Discussion and Analysis and the Budgetary Comparison contained in the Comprehensive Annual Financial Report. However, the auditor is to provide an "in-relation-to" report on the supporting schedules and information 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 section of the report or the statistical section of the report. The auditor may also be responsible for the Government-wide Financial Statements. The auditor will be entirely responsible for the printing of 25 CAFRs before December 15th each year for the previous fiscal year. A PDF or similar file of the CAFR that is able to be posted on the Town website will be provided to the Town at that time.