Section 58-9-706 - 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.Amended by Chapter 144, 2007 General Session.