Specifications include, but are not limited to: a. The auditor shall express an opinion on the fair presentation of its basic financial statements in conformity with generally accepted accounting principles. b. The auditor is not required to audit the required supplementary information (RSI) but must perform certain limited procedures required by the Governmental Accounting Standards Board as mandated by generally accepted auditing standards to determine whether RSI meet the measurement and presentation requirements of GAAP. c. The auditor is not required to audit the combining, individual fund, and supporting schedules contained in the supplementary information presentations in the financial section of the comprehensive annual financial report (CAFR). However, the auditor is to provide an "in-relation-to" opinion on the combining, individual fund presentations and supporting schedules based on the auditing procedures applied during the audit of the basic financial statements.