(a) Controller's Report. No less than every two (2) years, the Controller shall file a report with the Board analyzing whether each Person owing a Franchise Fee is complying with the audit, reporting requirements, and payment obligations contained in this Chapter and any Franchise.
(b) Department's Report. No less than every two (2) years, the Department shall file a report with the Board analyzing whether each Grantee is complying with all provisions of this Chapter and its Franchise, except for those addressed by the Controller's Report. The Department's Report shall also identify any Person who may be subject to this Chapter but has not complied with the obligation to obtain a Franchise or pay Franchise Fees.