Specifications include, but are not limited to: The auditor shall express an opinion on the fair presentation of the general purpose financial statements, combining and individual fund statements and schedules in conformity with generally accepted accounting standards. The auditor shall also be responsible for performing certain limited procedures involving supplementary information required by the Government Accounting Standards Board, as mandated by generally accepted auditing standards. The auditor is not required to provide an opinion on introductory or statistical information included in the Annual Comprehensive Financial Report. The auditor is required to report on compliance with applicable state and federal laws and regulations and on internal controls over financial reporting that could have a direct and material effect on the fair presentation of the financial statements.