The City desires the auditor to express an opinion on the fair presentation of its governmental activities, its business‐type activities, its aggregate discretely presented component unit, each of its major funds, and its aggregate remaining fund information in conformity with generally accepted accounting principles. The auditor is not required to audit the combining and individual fund financial statements and supporting schedules. However, the auditor is to provide an “in‐ relation‐to” statement on the combining and individual fund financial statements and supporting schedules based on the auditing procedures applied during the audit of the general-purpose financial statements. The auditor is not required to audit the introductory section of the report or the statistical section of the report. The auditor shall also be responsible for performing certain limited procedures involving required supplementary information required by the Governmental Accounting Standards Board as mandated by generally accepted auditing standards.
