The office of research and education accountability (OREA) in the office of the comptroller of the treasury to annually report to the general assembly the following information about the scholarship program operated pursuant to the Education Freedom Act of 2025: (1) Number of recipients; (2) Number of recipients who have participated in the program for two or more school years; (3) Number of recipients who were enrolled in a public school in this state for the immediately preceding school year; and (4) Number of recipients who were eligible for the first time to enroll in a public kindergarten through grade 12 school in this state.