17-2-304. Reports required. (1) (a) The approving authority for a state agency shall annually report in writing to the legislative fiscal analyst by September 15:

(i) each state agency that had a cash balance in a state charge for services fund contrary to the limitation provided in 17-2-302(1) during the previous 12 months;

(ii) the facts certified for each state agency by the approving authority pursuant to 17-2-302(2);

(iii) each state agency that has complied with the requirements of 17-2-303 and the circumstances of the agency's compliance;

(iv) each state agency that has not complied with 17-2-303 and the circumstances of the agency's noncompliance; and

(v) all expenditures made by the state agency in the preceding 12 months that are related to the production and distribution of public service announcements.

(b) The report must be provided in an electronic format.

(2) The director of the department of administration shall report to the legislature at the time and in the manner required by 5-11-210 a list of each local government entity that had a balance in a local charge for services fund contrary to the limitation provided by 17-2-302(1) or that failed to reduce the charge as provided in 17-2-303, or both, during the previous 12 months.