Specifications include, but are not limited to: The Auditor shall audit all funds and account groups of the City in accordance with generally accepted accounting standards; the standards for financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States; the provisions of OMB Circular A-133, Audits of State and local Governments; and the Specifications for .75 Counties,Cities and Towns published by the Auditor of Public Accounts. The audit shall result in the preparation of financial statements from the audited records of the City with the auditor’s opinion there on. The Auditor’s opinion shall be unqualified unless the Auditor furnishes the City, on a timely basis, the reason for qualifying the opinion, disclaiming on opinion, or rendering an adverse opinion.