No later than December 31 of each year, the Commissioner shall prepare an annual report about the previous fiscal year that includes: a list of the authorized insurers transacting insurance business in the State, with any summary of their financial statements that the Commissioner considers appropriate; the name of each insurer whose business was closed during the year, the cause of the closure, and the amount of assets and liabilities of the insurer that is ascertainable; the name of each insurer against whom delinquency or similar proceedings were initiated, a concise statement of facts about each delinquency or similar proceeding, and the status of each proceeding; a list of the rulings and decisions made in cases before the Administration during the year; a statement of all fees, taxes, and administrative fines and penalties received by the Commissioner and deposited into the General Fund of the State; the ratio of complaints filed during the calendar year against each insurer for each major line of insurance written by the insurer and a summary of the resolution of the complaints; recommendations of the Commissioner about changes in the laws affecting insurance and about matters affecting the Administration; information about the operation of the Fraud Division, including: the number of complaints received that relate to insurance fraud, the nature of the complaints, and the resolution of the complaints; the number of complaints and cases referred to a State’s Attorney and the resolution of the complaints or cases; the number of complaints and cases referred to the Office of the Attorney General and the resolution of the complaints or cases; the number of calls made to the insurance fraud hot line; the number of complaints received from persons regulated by the Commissioner; the number of cases received from the Workers’ Compensation Commission under § 9-310.2 of the Labor and Employment Article and the resolution of the cases; the total number of cases, by type of insurance fraud; and the number and percentage of cases that result in the imposition of civil or criminal penalties; a list of all staff positions, classifications, and salaries in the Administration as of the end of the preceding calendar year; and any other relevant information that the Commissioner considers proper. At least once every 5 years after December 1, 1995, the Commissioner shall prepare a report recommending any changes that the Commissioner considers appropriate under §§ 4-104 and 4-105 of this article. When required, the report described in paragraph (1) of this subsection may be prepared with the annual report required by subsection (a) of this section. Reports required under subsection (a) or (b) of this section shall be submitted to the Governor and, subject to § 2-1257 of the State Government Article, the General Assembly.