As prescribed by Article IX, Sec. 7.08 of the General Appropriations Act (GAA) for the 2008-2009 Biennium: Before November 1 of each fiscal year, each state agency and institution of higher education shall report to the Legislative Budget Board in the manner prescribed by the Legislative Budget Board all fees, fines, and penalties assessed and all fees, fines, and penalties assessed but not collected by the agency or institution during the prior fiscal year. Each report made under this section shall detail the effort made by the reporting state agency or institution of higher education to collect fees, fines, and penalties that are more than ninety days past due.