The auditors shall make a detailed statement showing:
(1) the condition of all trust funds in which the town is interested and a list of the assets of such funds, including the account of receipts and disbursements for the preceding year;
(2) what bonds of the town are outstanding and the rate of interest and the amount thereof; and
(3) what interest-bearing notes or orders of the town are outstanding and the serial number, date, amount, payee, and rate of interest of each and the total amount thereof.