(a) The Secretary of the Department of Finance and Administration shall publish and furnish copies to all state agencies of such rules as are issued by him or her, pursuant to the provisions of law, providing for a general accounting procedure.
(b) The secretary shall also publish, not less often than biennially, a financial report covering the fiscal affairs of the state and state agencies and shall make the report available to:
(1) Members of the General Assembly;
(2) State agencies; and
(3) Others having an interest therein.