On an annual basis in conjunction with the publication of the assessment rate on or before November 1st, the Board will prepare a report which supports the assessment rate established for policies effective in the succeeding calendar year. Such report shall also be prepared in the event an assessment rate modification is required pursuant to Section 318.6. Such report will include a summary of the projections or estimates made in the development of the assessment rate including the expenses covered by the rate and underlying assessment base.
N.Y. Comp. Codes R. & Regs. Tit. 12 § 318.11