| 4.__Reports.__For each complaint under this section, the State |
| Auditor shall submit a written report to the Governor and publish |
| the report on the auditor's publicly accessible website.__The |
| report must include a detailed description of the nature of the |
| complaint, the office, bureau or division within the department |
| or any agency that is the subject of the complaint, the |
| determination of potential cost savings, if any, any recommended |
| action and a statement indicating the degree to which the |
| complaint has been substantiated.__The report must be submitted |
| no later than 120 days after the State Auditor receives the |
| complaint.__In addition, the State Auditor shall publish a |
| semiannual report to the Governor and Legislature of the |
| complaints received by the hotline or other referral service, |
| which may be electronically published.__The report must include |
| the following information: |