(a) At the conclusion of an examination under section 1002 of this title, the Administrator shall provide to the person whose records were examined a complete and unredacted examination report that specifies:
(1) the work performed;
(2) the property types reviewed;
(3) the methodology of any estimation technique, extrapolation, or statistical sampling used in conducting the examination;
(4) each calculation showing the value of property determined to be due; and
(5) the findings of the person conducting the examination.
(b) If an examination of the records of a person results in the disclosure of property reportable under this chapter, the Administrator may assess the cost of the examination against the holder at the rate of $200.00 per day for each examiner, or a greater amount that is reasonable and was incurred, but the assessment may not exceed the value of the property found to be reportable.