To determine whether the basic financial statements present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information and the respective changes in financial position and cash flows, where applicable, and the respective budgetary comparison for the major funds currently including the General Fund, SPLOST and TSPLOST Funds, Capital Fund, Enterprise Funds, including the Solid Waste/Landfill Fund, which includes the yearly Financial Assurance reports required to be submitted to the EPD and in conformity with accounting principles generally accepted in the United States of America. The individual financial statements, schedules, and related information are not necessary for fair presentation, but will be presented as additional data. This supplemental information will be subjected to the tests and other auditing procedures applied in the audit of the basic financial statements, and an opinion will be given as to whether the supplemental information is fairly stated in all material respects in relation to the financial statements taken as a whole. Throughout the contract period, the auditor shall advise the City on implementation of new accounting standards as promulgated by authoritative bodies. The auditor shall also advise the City on specialized accounting questions, which may arise during and subsequent to the audit...
