(a) Annually, prior to the 10th day of each regular session of the legislature, the secretary of transportation shall submit a written report to the governor and each member of the legislature providing:

(1) Summary financial information and a statement of assurance that the department of transportation has prepared a comprehensive financial report of all funds for the preceding year which includes a report by independent public accountants attesting that the financial statements present fairly the financial position of the Kansas department of transportation in conformity with generally accepted accounting principles and a notification that the complete comprehensive financial report, including the auditor’s report is available upon request;

(2) for the report due in 2021, a detailed explanation of the methods or criteria employed in the selection of transportation projects under Kan. Stat. Ann. § 68-2314b(b), and amendments thereto, and in the awarding of assistance to cities, counties or other transportation providers;

(3) a detailed explanation of the methods or criteria employed in the selection of transportation projects under Kan. Stat. Ann. 2023 Supp. 68-2314c(b) and (d)(1) through (d)(6), and amendments thereto, and in the awarding of assistance to cities, counties or other transportation providers, including an explanation of the amounts expended and projects selected for construction, projects selected for development and when and where the next local consults are to take place;

(4) anticipated annual payouts of construction projects already under contract and any proposed construction projects for the next three fiscal years. Such payouts shall be listed separately for those payouts for preservation projects from payouts for modernization and expansion projects;

(5) proposed construction projects to be let to contract in the current fiscal year and anticipated breakdown of anticipated annual payouts for the next three fiscal years for those projects;

(6) a detailed breakdown of anticipated annual expenditures for the next three fiscal years on remaining agency debt service, programs and operations;

(7) annual expenditures from paragraphs (4) through (6);

(8) a comparison of annual revenue expected into the state highway fund, including state highway fund ending balance carryovers, for the next three fiscal years;

(9) for any construction project let in the Eisenhower legacy transportation program that is more than $5,000,000, an explanation of all initial bids submitted for such project and the actual final cost of construction for such project;

(10) all revenue available for the state highway fund, including, but not limited to, the state highway fund balance from the previous year, motor fuel taxes, registration fees, sales and compensating use taxes and bond proceeds;

(11) all committed expenditures identified by the program, including, but not limited to, debt service payments, agency operations, aviation, transit, rail, cost-share, innovative technology, local bridge, project development costs by category, including, but not limited to, right-of-way purchases, engineering and utility relocation costs and construction payouts by program category, including, but not limited to, preservation, modernization and expansion;

(12) a report of remaining outstanding projects that have been let but have not been paid out and how those projects have been identified to achieve state highway system condition targets. If such targets are not achieved with current projects or identified future projects, a report on additional funding necessary to achieve state highway system condition targets;

(13) information concerning the operation and financial condition of the transportation revolving fund;

(14) the annual allocation and expenditure of moneys from the coordinated public transportation assistance fund under Kan. Stat. Ann. § 75-5035, and amendments thereto;

(15) the annual allocation and expenditure of moneys from the rail service improvement fund under Kan. Stat. Ann. § 75-5048, and amendments thereto, including specific information relating to any grants or loans made under such program;

(16) the annual allocation and expenditure of moneys from the public use general aviation airport development fund under Kan. Stat. Ann. § 75-5061, and amendments thereto, including specific information relating to grants made under such program;

(17) the annual allocation and expenditure of moneys from the transportation technology development fund under Kan. Stat. Ann. 2023 Supp. 75-5093, and amendments thereto, including specific information relating to grants made pursuant to Kan. Stat. Ann. 2023 Supp. 75-5093, and amendments thereto;

(18) the annual allocation and expenditure of moneys from the broadband infrastructure construction grant fund under Kan. Stat. Ann. 2023 Supp. 75-5094, and amendments thereto, including specific information relating to grants made pursuant to Kan. Stat. Ann. 2023 Supp. 75-5094, and amendments thereto;

(19) information concerning funding shifts between the state highway fund and the funds specified in subsections (a)(14) through (a)(17);

(20) for the report due in 2021, specific recommendations for any statutory changes necessary for the successful completion of the transportation program specified in Kan. Stat. Ann. § 68-2314b, and amendments thereto, or efficient and effective operation of the Kansas department of transportation;

(21) specific recommendations for any statutory changes necessary for the successful completion of the transportation program specified in Kan. Stat. Ann. 2023 Supp. 68-2314c, and amendments thereto, or efficient and effective operation of the Kansas department of transportation;

(22) information concerning the condition and performance of the state highway system; and

(23) an explanation of any material changes from the previous annual report.

(b) In addition to the governor and each member of the legislature, the secretary shall post the report on the official internet page for the Kansas department of transportation and shall provide notice of the online posting to all persons or entities requesting such notice. Persons or entities requesting notice shall provide the secretary an email address via the Kansas department of transportation’s official internet page.