Section 2. On or before the first Wednesday of January of each year the commissioner shall present to the general court a statement of amounts expended previous to September first preceding by counties, cities and towns for maintenance of approved county, local or district independent vocational schools, or in payment of claims for tuition therein, for which such counties, cities and towns should be reimbursed under chapter seventy-four. He shall make an annual report containing a printed abstract of the returns of school committees under chapter seventy-two and of the schools in charge of the department, and a detailed report of the doings of the department, together with a detailed report of all receipts and expenditures, with observations upon the condition and efficiency of the system of public education and suggestions in regard to the most practicable means of improving and extending it. The records of the doings of the department shall be open to public inspection.