When approving a preliminary plat, the Planning
Board must state, in writing, the modifications, if any, it deems
necessary for submission of the plat in final form with respect to
the specific changes which it will require in the preliminary plat
and the character and extent of the required improvements for which
waivers may have been requested and which, in its opinion, may be
waived without jeopardy to the public health, safety, morals and general
welfare.