Every cemetery authority in charge of cemetery endowment funds shall file with the Director of Administration annually on or before April 1st a written report setting forth:

(a) The number of square feet of grave space and the number of crypts and niches sold or disposed of during the period covered by the report;

(b) The amount collected and deposited in the endowment care fund;
(c) A statement showing separately the total amount of endowment care funds invested in each of the investments authorized by law and the amount of cash on hand not invested, which statement shall actually show the financial condition of the funds. The report shall be certified as to its correctness under oath by the cemetery authority preparing the same.
SOURCE: GC 149307.