58-9-706. Trust funds and insurance reports.
(1) Each funeral service establishment shall maintain an annual report of preneed trust funds and insurance. The report shall contain: the name of the trustees with which the funeral service establishment has trust funds on deposit; and the amount remaining on deposit in the trust fund on: December 31 of the preceding year; or another annual reporting period as the division may establish.
(2) Each funeral service establishment may be audited by the division at any time.