If a landlord submits a list of damages and $ for withholding a security deposit, do they actually have to execute the repairs?

Landlord exceeded the 30 days required to return deposit and/or submit a list of damages. After a demand letter from me, the list was submitted (>30 days), but contained items that didn't occur and/or he didn't actually do. No receipts, invoices, etc. were submitted. I have been told that landlords are not required to actually have the repairs made for which they claim damages. But, if he is not required to actually use the money to DO the repairs, then there would not be documents like (receipts and invoices) to substantiate his claims of $ amounts. Seems circular to me. Kind of makes it where landlords can make up lists and $ amounts, keep the deposit, not do repairs, and make the subsequent tenants live with it. It's their property, however...