Trust funds and insurance reports.

(1) (a) Each funeral service establishment shall maintain an annual report of preneed trust funds and insurance. (b) The report shall contain: (i) the name of the trustees with which the funeral service establishment has trust funds on deposit; and (ii) the amount remaining on deposit in the trust fund on: (A) December 31 of the preceding year; or (B) another annual reporting period as the division may establish. (2) Each funeral service establishment may be audited by the division at any time.