Specifications include, but are not limited to: 1. The financial audit must be performed for the purpose of rendering an opinion on the fair presentation of its basic financial statements in conformity with generally accepted accounting principles. The auditor is not required to audit the combining and individual non-major fund financial statements and supporting schedules. However, the auditor is to provide an "in-relation-to" report on the combining and individual fund financial statements and supporting schedules based on the auditing procedures applied during the audit of the basic financial statements. The auditor is not required to audit the statistical section of the report. 2. The auditor is responsible for performing certain limited procedures involving required supplementary information required by the Governmental Accounting Standards Board as mandated by generally accepted auditing standards. 3. The auditor is not required to audit the schedule of federal financial assistance. However, the auditor must provide an "in-relation-to" report on that schedule based on the auditing procedures applied during the audit of the financial statements.