(a) Not later than September 30 of each year, a local government with voter-approved but unissued bonds shall submit a report to the board regarding the amount of voter-approved but unissued bonds authorized by the local government during the most recent fiscal year. The report must include:
(1) the total amount of voter-approved but unissued bonds authorized by the local government;
(2) the specific statute or law authorizing the issuance of the bonds;
(3) the number of the propositions that authorized the issuance of the bonds, as applicable;
(4) the estimated cost of the issuance of the bonds on the bond proposition, as applicable;
(5) the estimated minimum dollar amount required to be annually expended for debt service after the issuance of the bonds; and
(6) any other information the board determines necessary.
(b) The board may adopt rules to implement this section.