(1) By October 1st of each year, a school district must report to the office of the superintendent of public instruction:
(a) The number of substitute teachers hired per school year;
(b) The number of hours worked by each substitute teacher;
(c) The number of substitute teachers that received benefits under the school employees' benefits board;
(d) The full daily compensation rate per substitute teacher; and
(e) The reason for hiring the substitute teacher.
(2) By January 1st of each year, the office of the superintendent of public instruction must post on its website the information identified in subsection (1) of this section.