Penn State will file an amended Right-to-Know report to the state Friday, after determining that the original report did not include all the information required under the law.

The additional information to be included in the revised report involves two Penn State employees’ salaries who are related to either an officer or trustee of the university and receive compensations of more than $10,000, said Penn State spokeswoman Lisa Powers.

The information is required under the “business transactions involving interested persons” section of the 990 tax form, Powers said.

Powers said that this is only the second year that Penn State has had to file the 990 form and that the university did not have to complete the “business transactions involving interested persons” section last year.

“This year, some of the sections under IRS regulations changed,” Powers said.

“We actually filed a paragraph that we thought covered this portion of the 990 form,” Powers said. “But when we took a few days to check with our tax consultant, it turned out we needed to file this amended report.”

The Right-to-Know law went into effect on January 1, 2009, and provides the general public with access to government records including the financial records of public universities like Penn State.

Along with the two employee salaries, the report will include other information that was in the previous report. Under the law, the university must provide information including the 25 highest salaries at Penn State.