(A) Each state agency or department shall, no later than April first and October first of each year, file a report with the State Ethics Commission covering that agency's lobbying during that filing period. Each report must be in a form prescribed by the State Ethics Commission and be limited to and contain:

1. (1) an identification of each public official, public employee, or other person who engaged in lobbying for that agency during the covered period;
2. (2) legislation, covered agency actions, or covered gubernatorial actions the persons identified in item (1) engaged in lobbying during the covered period;
3. (3) the identification of each person to whom income attributable to the lobbyist's lobbying is paid or promised and the amount of the income attributable to the lobbyist's lobbying paid or promised;

4. (4)

   1. (a) a complete and itemized account of all expenditures made or incurred by those persons identified in item (1) in the performance of their lobbying during the covered period. The totals must be segregated by the amounts expended for office expenses, rent, utilities, supplies, and compensation of support personnel attributable to lobbying covered under the provisions of this chapter;
   2. (b) the name of each public official on whose behalf the state agency or department initiated or made expenditures pursuant to Section 2-17-90 and a complete and itemized account of the amount expended by the state agency or department for each public official;
   3. (c) any reimbursements of or expenditures for actual expenses as allowed in Section 2-17-100.