(a) Subject to Subsection (b), not later than February 1 of each year, the comptroller shall issue to the legislature, governor, state auditor's office, and Legislative Budget Board a report summarizing the activities conducted by a consultant pursuant to a recovery audit completed under this chapter during the preceding state fiscal year.
(b) The comptroller is required to issue a report under Subsection (a) only if a recovery audit was completed under this chapter during the preceding state fiscal year.