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The auditor shall also be responsible for performing certain limited <br /> procedures involving required supplementary information required by the <br /> Governmental Accounting Standards Board as mandated by generally <br /> accepted auditing standards. <br /> The auditor is not required to audit the schedule of expenditures of federal <br /> awards. However, the auditor is to provide an "in relation -to" report on that <br /> schedule based on the auditing procedures applied during the audit of the <br /> financial statements. <br /> From time to time, the City may request the auditor to perform other audits <br /> and reviews not specifically provided for under this section. If such a <br /> request is made, the auditor shall submit, at the City's request, a separate <br /> proposal for completing the engagement, along with a proposed fee <br /> schedule. The City reserves the right to contract any additional audits or <br /> reviews with whomever they choose. <br /> C. AUDITING STANDARDS TO BE FOLLOWED <br /> To meet the requirements of the request for proposals, the audit shall be <br /> performed in accordance with: <br /> Generally accepted auditing standards (GAAS) as set forth by the <br /> American Institute of Certified Public Accountants, the standards for <br /> financial audits set forth in the U.S. General Accounting Office's (GAO) <br /> Government Auditing Standards(1994), the provisions of the Single Audit <br /> Act of 1984 (as amended in 1996) and the provisions of U.S. Office of <br /> Management and Budget (OMB) Circular A -133, Audits of States, Local <br /> Governments and Non - Profit Organizations, Audits of State and Local <br /> Governments as well as the following additional requirements: <br /> examination for compliance with procedures established by City Charter, <br /> City Ordinance or, where applicable, State and Federal Laws or <br /> regulations, including the Texas Code of Criminal Procedures. <br /> D. REPORTS TO BE ISSUED <br /> Following the completion of the audit of the fiscal year's financial <br /> statements the auditor shall issue: <br /> 1. A report on the fair presentation of the financial statements in <br /> conformity with generally accepted accounting principles including <br /> an opinion of the fair presentation of the supplementary schedule of <br /> expenditures of federal awards in relation to the audited financial <br /> statements. <br /> 2. If necessary, a report on compliance and internal control over <br /> compliance applicable to each major federal program. <br /> 13 <br />