A professional biologists report which shall include an adequate description of the flora, fauna, fish, birds, mammals, or other wildlife which occupy the site or are habitually found thereon, setting forth with detail those areas where federal or state listed plant and animal species or their habitats may be found on the site. The report shall include the findings of a site visit, discussion of soils and habitat classifications at the site, and any conclusions, recommendations and/or mitigating circumstances which address the boundary issue.