(3) The independent auditor's report on the financial statements; and

(4) Financial statements that contain at a minimum: All financial statements__and all other information required by governmental accounting and financial reporting standards.

(a) A balance sheet;

(b) A statement of revenues and expenditures;

(c) A statement of budgeted revenues and expenditures versus actual revenues and expenditures; and

(d) All other financial statements required by governmental accounting and financial reporting standards.