(a) Beginning on or before January 1, 2027, the commissioner must annually report to the Department of Management and Budget and the house of representatives and senate committee chairs with jurisdiction over this chapter on program administrative expenditures and revenue collection for the prior fiscal year, including but not limited to:

1. (1) total revenue raised through premium collection;
2. (2) the number of self-employed individuals or independent contractors electing coverage under section 268B.11 and amount of associated revenue;
3. (3) the number of covered business entities paying premiums under this chapter and associated revenue;
4. (4) administrative expenditures including transfers to other state agencies expended in the administration of the chapter;
5. (5) summary of contracted services expended in the administration of this chapter;
6. (6) grant amounts and recipients under sections 268B.18 and 268B.29;
7. (7) an accounting of required outreach expenditures;
8. (8) summary of private plan approvals including the number of employers and employees covered under private plans; and
9. (9) adequacy and use of the private plan approval and oversight fee.

(b) Beginning on or before January 1, 2027, the commissioner must annually publish a publicly available report providing the following information for the previous fiscal year:

1. (1) total eligible claims;
2. (2) the number and percentage of claims attributable to each category of benefit;
3. (3) claimant demographics by age, race or ethnicity, gender, average weekly wage, occupation, and the type of leave taken;
4. (4) the percentage of claims denied and the reasons therefor, including but not limited to insufficient information and ineligibility and the reason therefor;
5. (5) average weekly benefit amount paid for all claims and by category of benefit;
6. (6) changes in the benefits paid compared to previous fiscal years;
7. (7) processing times for initial claims processing, initial determinations, and final decisions;
8. (8) average duration for cases completed;
9. (9) the number of cases remaining open at the close of such year; and
10. (10) the employers who received approval by the department for seasonal employee classification and the number of seasonal employees approved for each year.