i. Express an opinion on the fair presentation of the Village of Lisle financial documents, combined 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 the Comprehensive Annual Financial Report (CAFR). However, the auditor is to provide an “in-relation-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 section of the report or the statistical section of the report. ii. Provide the Village with any audit adjustments, including appropriate supporting documentation, meet with staff, and if requested discuss final adjustments.
