... City of Newnan, Georgia as of December 31, 2008, and the respective changes in financial position, and the respective budgetary comparison for the GeneralFund, thereoffor the year then ended ... as of and for the year ended December 31,2 008, whichcollectively comprise the City's basic financial statements as listed in the table of contents. These financial statements are the responsibility of the ... audit and the report of the other auditors provide a reasonable basis for our opinions.In our opinion, based on our audit and the report of other auditors, the financial statements referredto...