The City desires the auditor to express an opinion on the fair presentation of the City's general purpose financial statements in conformity with generally accepted accounting principles. The City also desires the auditor to express an opinion on the fair presentation of its combining and individual fund and account group financial statements and schedules in conformity with generally accepted accounting principles. The auditor is not required to audit the statistical section of the report. The auditor is responsible for the preparation of an Annual Comprehensive Financial Report (ACFR). To meet the requirements of this RFP, the audit should be performed in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards), and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Regulations, Cost Principals, and Audit Requirements for Federal Awards (Uniform Guidance). Additionally, the single audit work will be conducted in accordance with generally accepted governmental auditing standards to meet all federal grant audit requirements.