(a) On or before December 1 each year, the Office shall submit a report to the State Superintendent, the State Board, the Interagency Commission on School Construction, the Governor, and, in accordance with § 2-1257 of the State Government Article, the General Assembly.

(b) The report shall include information on:

(1) The Office’s goals and priorities for the upcoming year;

(2) The Office’s activities during the preceding year;

(3) The number of incidents, in the aggregate, and a general summary of the nature of the reported incidents, referred to the appropriate federal, State, or local law enforcement authority, local State’s Attorney’s office, Office of the Attorney General, Office of the State Prosecutor, or federal agency during the preceding year;

(4) Specific findings and recommendations relating to:

(i) Instances of fraud, waste, or abuse involving the use of public funds and property;

(ii) Violations of the civil rights of students or employees;

(iii) Policies and procedures related to child abuse and neglect and compliance with applicable federal and State laws; and

(iv) Compliance with other applicable federal and State laws; and

(5) Any regulatory or statutory changes necessary to ensure compliance with applicable federal and State laws.