The City desires the auditor to prepare general purpose financial statements, combining and individual fund and account group financial statements and schedules in conformity with generally accepted accounting principles, and to express an opinion on their fair presentation with generally accepted accounting principles. The auditor is required to audit the supporting schedules contained in the comprehensive annual financial report, to provide the statistical section of the report, and to assist in the introduction to the report. The auditor will respond to the GFOA Review Committee findings on the prior year's ACFR as well as assist in the development of a transmittal letter for a Certificate of Achievement for Excellence in Financial Reporting award; and provide final end-of-year, account specific journal entries appropriate for posting in the subsequent year's records.