a. Comparative Balance Sheets b. Comparative Statements of Revenues, Expenses, and Changes in Retained Earnings c. Comparative Statements of Changes in Equity d. Comparative Statements of Cash Flow e. Notes to the Financial Statements for both Fiscal Years to include: a. The Description and Definition of the Authority b. Summary of Significant Accounting Policies c. Property and Depreciation d. Operating Subsidies e. Inventory, Statement of Cash Flows f. Contributed Capital g. Compensation for Future Absences h. Accounts Receivable and Revenue Recognition i. Contingencies j. Employee Retirement k. Indirect Cost Allocation l. Revolving Fund Statement m. Cash Balances n. Risk Management o. Operation Grant Funds Available p. Capital Lease q. any other pertinent information. f. Independent Auditor's Report on Compliance and Internal Control over Financial Reporting. g. Independent Auditor's Report on Compliance with Requirements Applicable to Each Major Program and Internal Control over Compliance for each Major Program. h. Independent Auditor's Report of Expenditures of Federal Awards, State Grant Activity, and Selected Grant Activity. i. Schedule of Expenditures of Federal Awards. j. Schedule of Findings and Questioned Cost. k. Management Letter
