A. The auditor general shall annually review the department‘s compliance with all of the following:

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1. The inmate transition program established pursuant to section 31-281.

2. The release and reporting provisions prescribed in section 31-285.

3. The requirement as prescribed in section 41-1602 to provide rehabilitation, and the number of inmates who enroll and participate in and complete the department’s rehabilitative self-improvement and treatment programs by institution and a description of each program.

4. The earned release credit program pursuant to sections 41-1604.06, 41-1604.07 and 41-1604.10.

5. The reporting requirements pursuant to Section 41-1604.14.

6. The department’s own policies regarding industry-recommended reporting guidelines.

B. On or before September 1, 2023 and each year thereafter, the auditor general shall submit a report to the governor, president of the senate, speaker of the house of representatives and joint legislative audit committee and shall provide a copy of this report to the secretary of state. The report shall contain the auditor general’s findings relating to the review under subsection A of this section.