Specifications include, but are not limited to: Services to be included as part of audit include, but may not be limited to: a) Combined financial statements including balance sheets, statements of revenues, expenditures, changes in fund balance and retained earnings, analysis of budget to actual, and any appropriate supporting information, including accounting standards used. b) Individual financial statements on each governmental, proprietary, and fiduciary fund including balance sheets, statements of revenues, expenditures, and changes in fund balance. c) General fixed assets group of accounts. d) General long-term debt group of accounts. e) Schedule of interfund receivables and payables. f) Computation of legal debt margin. g) Equalized Assessed Valuations rates, extensions and collections.