On or before June 30th of each calendar year, the Pool Administrator shall file with the Commissioner a report of the Pool's financial condition at the end of the immediately preceding calendar year and the results of Pool operations for such immediately preceding calendar year. The report shall include information regarding the condition of Members' accounts, the make-up and character of the Pool's investment portfolio, and accident year development of the Pool's losses. The Commissioner may require such other information as he deems necessary to the proper administration of the Pool.
The accounts of the Pool and the Pool Administrator's reports to the Commissioner shall be annually audited on a statutory accounting basis by an independent certified public accounting firm.
19 Miss. Code. R. 5-4.11.10