The qualified energy service provider chosen as a result of the process set forth in this section shall prepare an investment grade energy audit, which, upon acceptance, shall be part of the final energy performance contract. The investment grade energy audit shall include estimates of the amounts by which utility cost savings and operation and maintenance cost savings would increase and itemized estimates of all costs of such utility cost-savings measures or energy-savings measures, including, but not limited to, all of the following:

    (a) Design.

    (b) Engineering.

    (c) Equipment.

    (d) Materials.

    (e) Installation.

    (f) Maintenance.

    (g) Repairs.

    (h) Debt service.