The books and records of every association shall be kept up-to-date and in order. The annual statement must be completed in its entirety. Whenever it is deemed necessary by the Director of Insurance to conduct an examination or inspection of the books and records of any association, officer, director or employee, the association shall pay the actual expenses, mileage and salary of the examiner.
210 Neb. Admin. Code, ch. 10, § 011