Each department shall include in its annual report, or shall maintain in its files, information which may be developed and maintained by volunteers relating to:
(1) The total number, location, and duties of all volunteers, including regular-service volunteers, occasional-service volunteers, and material donors;
(2) The total number of annual hours of service provided to the department by all volunteers, including regular-service volunteers, occasional-service volunteers, and material donors; and
(3) Reimbursements made to volunteers or material donors for expenses, transportation, or other costs incurred in connection with volunteer services, and such other records as may be required, for tax purposes, to authenticate services rendered and expenses incurred by volunteers or material donors for which reimbursement has not been made.
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