(1) On February 1 of each year, the Chief Financial Officer shall present to the Governor and the Legislature a report listing all trust funds as defined in s. 215.32. The report must contain the following data elements for each fund for the preceding fiscal year:
(a) The fund code.
(b) The title.
(c) The fund type according to generally accepted accounting principles.
(d) The statutory authority.
(e) The beginning cash balance.
(f) Direct revenues.
(g) Nonoperating revenues.
(h) Operating disbursements.
(i) Nonoperating disbursements.
(j) The ending cash balance.
(k) The department and budget entity in which the fund is located.
(2) The report shall separately list all funds that received no revenues other than interest earnings or transfers from the General Revenue Fund or from other trust funds during the preceding fiscal year.
(3) The report shall separately list all funds that had unencumbered balances in excess of $2 million in each of the 2 preceding fiscal years.