Utah Code § 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.