(a) To ensure accuracy in reporting, a state agency shall maintain and compile monthly information relating to the use by the agency and each of its operating divisions of historically underutilized businesses, including information regarding subcontractors and suppliers required by Subsection (b).
(b) A contractor or supplier awarded a contract by a state agency shall report to the agency the identity of each historically underutilized business to whom the contractor or supplier awarded a subcontract for the purchase of goods or services.

(c) Each state agency shall report to the comptroller in accordance with § 2161.125 the following information with regard to the expenditure of both treasury and nontreasury funds:
(1) the total dollar amount of purchases and payments made under contracts awarded to historically underutilized businesses;
(2) the number of businesses participating in any issuance of state bonds by the agency;
(3) the number of contracts awarded to businesses with regard to the agency’s acquisition, construction, or equipping of a facility or implementation of a program; and
(4) the number of bids, proposals, or other applicable expressions of interest made by historically underutilized businesses with regard to the agency’s acquisition, construction, or equipping of a facility or implementation of a program.
(d) A state agency participating in a group purchasing program shall send to the comptroller in the agency’s report under § 2161.121 a separate list of purchases from historically underutilized businesses that are made through the group purchasing program, including the dollar amount of each purchase allocated to the reporting agency.
(e) A state agency’s report is a record of the agency’s purchases for which the agency selected the vendor. If the vendor was selected by the comptroller as part of its state contract program, the comptroller shall include the purchase in the comptroller’s report of its own purchases unless the comptroller made a sole source purchase for the agency under § 2155.067. The state agency for which the purchase was made shall report the selection of the vendor on its report as if the agency selected the vendor when the agency drew specifications for goods or services that are proprietary to one vendor.