(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.