The director of finance shall submit an annual report to the legislature no later than sixty days after the end of the fiscal year that shall, at minimum:
(1) Identify all positions funded by appropriations intended for operating expenses including but not limited to equipment and motor vehicles;
(2) Identify operating expenses funded by appropriations intended for filling positions during the preceding fiscal year; and
(3) Include, if applicable, a list of departments that failed to provide information necessary to complete the report.