Sec. 5. (a) The state comptroller shall prepare a list that:
(1) identifies each state agency that has paid, or on whose behalf the state comptroller has paid, a late payment penalty under this chapter; and
(2) states the sum paid by the agency or by the state comptroller on behalf of the agency during the preceding year.
(b) The state comptroller shall submit the list prepared under subsection (a) to:
(1) the governor; and
(2) the budget agency;
before August 1 of each year.