Said report filed with the secretary of state shall contain conclusions upon the following points:

(1) The supply of water available for the project and the right of the district to so much water as may be needed.

(2) The nature of the soil as to its fertility and susceptibility to irrigation, the probable amount of water needed for its irrigation and the probable need of drainage.

(3) The feasibility of the district's irrigation system and of the specific unit for which the bonds under consideration are desired, whether such system and unit be constructed, projected or partially completed; and the sufficiency of the amount of the proposed bond issue to complete the improvement contemplated.

(4) The reasonable market value of the water, water rights, canals, reservoirs, reservoir sites and irrigation works owned by such district or to be acquired or constructed by it with the proceeds of any such bonds.

(5) The reasonable market value of the lands included within the district.

(6) The plan of operation and maintenance used or contemplated by the district.

(7) The method of accounting employed or proposed to be employed by the district.

(8) Any other matter material to the investigation.