CA Ins Code Section 11698.1

From time to time and in any event at or prior to the time of the filing of his or her petition for discharge as receiver, the commissioner shall do the following:

(a)

File with the Workers’ Compensation Appeals Board an accounting of all trust funds received and used from the proceeds of the deposit required pursuant to Section 11691.

(b)

File with the court an accounting of all funds received and used as expenses from the general funds of the insurer.