(a) Institutions providing special or temporary care shall report annually on form WS-31 consisting of three sections as follows:

1. (1) general information;
2. (2) service statistics; and
3. (3) statistics on services rendered by institutions providing temporary shelter care.

(b) Organizations providing only temporary shelter care for adults shall report annually on form WS-31a consisting of two sections:

1. (1) general information; and
2. (2) service statistics.

(c) Institutions providing special or temporary care which are in receipt of public funds shall submit an annual financial report on form WS-32, consisting of two sections as follows:

1. (1) current income; and

2. (2) current expense.

   This report shall be submitted within 30 days after the expiration of the fiscal year of the reporting institution.