1. The name and address of the agency;

2. Identification of the audit performed and the name of the auditor;

3. Any changes implemented or changes proposed to an agency program, financial operation, management process or other agency operation as a result of the audit;

4. A plan of action for achieving any recommendation of the auditor;

5. A statement for each recommendation in the audit report explaining the reasons for not implementing such recommendation including, but not limited to, need for statutory changes to implement additional costs or a showing that the recommended change would not be a cost benefit to the agency or the state; and

6. Any other information requested by the Speaker of the House of Representatives or by the President Pro Tempore of the Senate or by a standing committee reviewing the audit.