(a) The Division of Correction's Industry Division shall make an annual full and detailed report of:
(1) All materials, machinery, or other property procured, the cost of the materials, machinery, or other property procured, and the expenditures made during the last preceding year for production purposes, together with a statement of all materials then on hand to be produced, in process of production, or already produced;
(2) All machinery, fixtures, or other appurtenances for the purpose of carrying out the work of the Industry Division;
(3) The earnings realized during the last preceding fiscal year as the proceeds of the sale of items produced by the Industry Division; and
(4) The Industry Division's current inventory stock price list.
(b)
(1) The report shall be verified by the oath of the Director of the Division of Correction and shall be forwarded to the Board of Corrections by the director within ninety (90) days after the end of the last preceding fiscal year.
(2) The board shall review the report described under this section and shall make the report available on the Division of Correction's website.