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OCT 61992. 51 f;,6,621 it shall be given the meaning of a statement signed by an auditor in which he states that he has examined the financial statements in accordance with generally accepted auditing standards and in which he expresses an opinion on the financial position and results of operations of the constituent funds and account groups of the governmental entity. 3. Compensation. For the services required to be per- formed by Auditor under this agreement, the Auditor shall receive the amounts at the times set forth below; BILLING BILLING DATES FISCAL YEAR ENDING SEPTEMBER 30 1982 1983 1984 August 15 $ - 0 - $ 6,000 $ 6,000 September 15 7,000 3,725 3,725 October 15 7,250 4,000 4,000 November 15 3,000 3,000 3,000 December 15 6,000 6,000 6,000 January 15 12,000 11,000 11,000 February 15 7,580 7,450 7,450 March 15 4,750 4,575 4,575 $ 47,500 $ 45,750 $ 45,750 MAXIMUM FEE FOR THREE YEARS $139,000 4. Financial Audit Report Recauired by Statutes. The financial audit report, as required by Florida Statutes §11.45 and Section 10.800 of the Rules of the Auditor General, shall contain a minimum of the following; , A. Auditor's Report on Examination of Financial. Statements. The Report prepared by an;auditor covering the audit or investigation made by him. The report shall include but not be limited to: 1) a statement of the scope of the audit; 2) explanatory comments (if any) concerning exceptions by the auditor as to application of either generally accepted accounting principles or the consistency of application of such principles; 3) the Auditor shall express an unqualified opinion on the financial statements of all funds.. If unable to express an unqualified opinion, the Auditor should state the reasons for qualifica- tion or disclaimer of opinion. B. Financial Statements. A balance sheet, statement of revenues and expenditures, or other statements of presentation of