(i) a comparison of actual disbursements with the state fiscal year expenditure plan;

(ii) the reallocation between campuses of full-time positions and filled full-time positions compared to annual targets;

(iii) campus and lump sum transfers and interchanges; and

(iv) identification of any revenue shortfalls, deficiencies, surpluses, or budgetary actions by the governor. b. In addition to the items listed in paragraph a of this subdivision, the reports submitted on the fifteenth of October through July of each year will include all receipts of the city university and a comparison of actual receipts with the state fiscal year revenue plan. c. In addition to the items listed in paragraphs a and b of this subdivision, the reports submitted on the fifteenth day of November and April of each year will include:

(i) comparison of actual enrollment to enrollment targets;

(ii) summary of target and actual full-time equivalent positions; and

(iii) breakdown by major purpose of target and filled full-time positions. 3. The trustees of the city university shall submit to the governor, the state comptroller, the legislature and the mayor of the city of New York, within one hundred twenty days after the close of each city university fiscal year, an annual financial statement for the senior colleges which has been audited by an independent certified public accountant and prepared in accordance with generally accepted accounting principles as prescribed by the state comptroller.