The City desires the auditor to express an opinion on whether the financial statements (combining, basic and fund) of the City fairly present the financial position and the results of financial operations in accordance with generally accepted accounting principles. This includes governmental and business-type activities. The auditor is not required to audit the supporting schedules contained in the annual comprehensive financial report. However, the auditor is to provide an "inrelation-to" opinion on the supporting schedules based on the auditing procedures applied during the audit of the basic financial statements and the combining and individual fund financial statements and schedules. The auditor is not required to audit the introductory section of the report or the statistical section of the report.
