The Controller shall include the following information on bank accounts and savings and loan association accounts outside the treasury system in the budgetary-legal basis annual report, submitted pursuant to Section 12460:

(a) The name of the account.

(b) The source of authorization for establishing the account.

(c) The account balance.

(Added by Stats. 2014, Ch. 230, Sec. 1. (AB 1583) Effective January 1, 2015.)