§ 31. Form of reports. The reports shall be in the form to be
prescribed by the comptroller and shall contain:

1. A statement of the receipts of such municipal corporation,
industrial development agency, district, agency or activity from all
sources and of all accounts or revenue which may be due and uncollected
at the close of the fiscal year.

2. A statement of the disbursements of such municipal corporation,
industrial development agency, district, agency or activity during the
fiscal year.

3. A detailed statement of the indebtedness of the municipal
corporation, industrial development agency, district, agency or activity
at the close of the fiscal year, the provisions made for the payment
thereof, together with the purposes for which it was incurred.

4. A detailed statement of installment purchase contracts entered into
by a municipal corporation, school district, district corporation or
board of cooperative educational services, the provisions made for the
payment thereof, the purposes for which such contract was entered into,
whether such contract was financed by the execution and delivery of
certificates of participation, and such other information as the
comptroller shall require.

5. A statement of the costs of ownership and operation and of the
income of each and every public service industry owned, maintained or
operated by any such municipal corporation, industrial development
agency, district, agency or activity.

6. Such further or more specific information in relation to the cost
of any branch of the service, or the cost of any improvement, of such
municipal corporation, industrial development agency, district, agency
or activity, as may be required by the comptroller.