Specifications include, but are not limited to: The Town of Charlestowndesires the auditor to express an opinion on the fair presentation of its basic financial statements,which will include government-wide financial statements, fund financial statements, and notes to the financial statements in conformity with generally accepted accounting principles.The auditor shall also be responsible for performing certain limited procedures involving required supplementaryinformation as required by the Governmental Accounting Standards Board as mandated by generally accepted auditing standards.Required Supplementary Information shall include:Management’s Discussion and AnalysisSchedule of Revenues, Expenditures and Changes in Fund Balance -Budget and ActualSchedules related to defined benefit pension plans and OPEB plans, if applicable