Specifications include, but are not limited to: i. Basic Financial Statements consisting of the government-wide financial statements, fund financial statements, budgetary comparison statements for the general fund, the major funds and the non-major funds (GASB 34, footnote 53), and the notes to the financial statements; ii. Required supplemental information (RSI), if applicable, consisting of budgetary comparison schedules for the general fund, major funds and non-major fund data presented on a fund, organization, or program structure basis because the budgetary information is not available on the GAAP fund structure basis for those funds (GASB Statement No. 41,Budgetary Comparison Schedules—Perspective Differences an amendment of GASB Statement No. 34) must be audited and included in the auditor’s opinion (AAG-SLV 14.52); (3) Supplemental Information (SI) that must be audited and included in the auditor’s opinion (AAGSLV 14.52), if applicable, consisting of: iii. Component unit fund financial statements and related combining statements (if there are no separately issued financial statements on the component unit per AAG-SLV 3.20).