The provider shall keep accurate accounts, books, and records in this State of all transactions, copies of all agreements, dates, and amounts of payments made and accepted on them, the names and addresses of the contracting parties, the persons for whose benefit funds are accepted, and the names of the depositories of the funds. The provider shall make all books and records pertaining to the trust funds available to the board for examination. The board may at any reasonable time investigate the books, records, and accounts of the provider with respect to its trust funds and for that purpose may require the attendance of and examine under oath all persons whose testimony it may require.