Specifications include, but are not limited to: 2.1 The auditor shall express an opinion on the fair presentation of the City's financial statements for its governmental activities, business-type activities, aggregate discretely presented component units, each major fund and aggregate remaining fund information, in conformity with generally accepted accounting principles. 2.2 The auditor is not required to audit the combining and individual fund and account group financial statements and supporting schedules or schedule of expenditures of federal awards. However, the auditor shall 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 introductory or statistical sections of the report. 2.3 The auditor shall also be responsible for performing certain limited procedures involving required supplementary information required by the Governmental Accounting Standards Board as mandated by generally accepted auditing standards. The auditor is expected to draft the financial statements and print the Comprehensive Annual Financial Report, as well as the A-133 Single Audit. The auditor is expected to draft a separate report on the City of Joplin’s Passenger Facility Charge. The auditor is expected to draft a separate report on the City of Joplin’s Police and Fire Pension Plan.