The State Auditor shall, on or before the thirtieth day of June in each year, file with the Governor his report of the condition of each such State officer and institution, showing:

1. (1) The amount received from all sources by each;
2. (2) The amount expended by each;
3. (3) The nature of the vouchers for such expenditures;
4. (4) Whether the expenditures were authorized by law; and

5. (5) Any irregularities which may have been recorded by his examination.

   The report may be referred by the Governor to the General Assembly.