[§37-50]  Transfers of funds; positions; operating expenses; report.  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. [L 2025, c 215, §2]