(a) Homes for the aged shall report annually on form HA-2a consisting of five sections as follows:

1. (1) general information;
2. (2) residents remaining in the home on the last day of the year;
3. (3) staff of the home on last day of the year;
4. (4) application for residence during the year; and
5. (5) capacity.

(b) These institutions shall also report for the month of June and December on form HA-1 consisting of three sections as follows:

1. (1) movement of population;
2. (2) reasons for residents withdrawing permanently during the month; and
3. (3) vacancies available for use on last day of month.

(c) Homes for the aged which are in receipt of public moneys shall also report their financial transactions on form HA-2b consisting of three sections as follows:

1. (1) current income;
2. (2) current expense; and
3. (3) balance sheet as of the last day of year.