(a) Not later than the last day of the first month following each quarter of the fiscal year, a state agency shall file with the state auditor a written report that provides for that fiscal quarter:
(1) the number of full-time equivalent state employees employed by the agency and paid from funds in the state treasury;
(2) the number of full-time equivalent state employees employed by the agency and paid from funds outside of the state treasury;
(3) the increase or decrease, if any, of the number of full-time equivalent employees from the fiscal quarter preceding the quarter covered by the report;
(4) the number of positions of the agency paid from funds in the state treasury;
(5) the number of positions of the agency paid from funds outside of the state treasury;
(6) the number of individuals who performed services for the agency under a contract, including consultants and individuals employed under contracts with temporary help services; and
(7) the number of managers, supervisors, and staff.
(b) The report must be made in the manner prescribed by the state auditor and include:
(1) an annotated organizational chart depicting the total number of full-time equivalent employees, without regard to the source of funds used to pay all or part of the salary of an employee, and the total number of managers, supervisors, and staff for each functional area in the state agency;
(2) the management-to-staff ratio for each functional area; and
(3) a separate organizational chart that summarizes the categories of employees in the agency’s regional offices without regard to the source of funds used to pay all or part of the salary of an employee.

(c) A state agency, in accordance with specific guidelines adopted by the state auditor, may adopt rules for the collection of the information required under this section.