Specifications include, but are not limited to: A qualified firm to conduct professional auditing services. Auditor shall express an opinion on the fair presentation of the City’s basic financial statements in
conformity with generally accepted accounting principles in the United States.
Auditor shall also express an opinion on the fair presentation of the City’s combining and individual fund
financial statements and supporting schedules, in conformity with generally accepted accounting
principles. Auditor is not required to audit supporting schedules. However, Auditor shall provide an “in-relation-to” opinion on the supporting schedules, based on the auditing procedures applied during the
audit of the; basic financial statements, the combining and individual fund financial statements, and
supporting schedules.