1. 1. The federal mandate auditor shall make an inventory of all unfunded federal mandates on the state and on local governments in the state. The federal mandate auditor shall make a calculation of the cost of these federal mandates to the different levels of government.

2. 2. The federal mandate auditor shall issue an annual report by January 1, 1995, which shall contain:

   1. (1) A summary of the cost of unfunded federal mandates on the state as well as full detail on cost by program and agency;
   2. (2) A summary of the cost of unfunded federal mandates on local governments, broken down as far as possible;
   3. (3) Statistics that show the year-to-year trends in unfunded federal mandates in total as well as by program. This historical analysis shall also include the aggregate trend for federal mandates on the state and federal mandates on local governments.

3. 3. The report or a summary thereof prepared pursuant to this section shall be sent to:

   1. (1) The governor;
   2. (2) The state's United States Senators and Representatives;
   3. (3) The clerks of each respective house; and
   4. (4) The top elected official of each local government unit requesting such report.

(L. 1994 H.B. 1109, et al. § 10)