Section Pos 1104.07 - Financial Statements(a) The financial statements shall include, but not be limited to: (3) Statement of change in equity or fund balance;(4) Statement of cash flows;(5) Footnotes or notes to financial statements;(6) Cover letter prepared by the licensed certified public accountant or licensed public accountant stating the scope of the review or audit, any opinions, and standards and principles followed;(7) School management statement on fiscal position of the school.(b) All such records shall be open to inspection and audit by the director during business hours.N.H. Admin. Code § Pos 1104.07