The Insurance Department gathers and analyzes the reported data from all companies that complete Working Form T-5 to be sure the reported figures, and subsequent Fire Company disbursements, are as accurate as possible. After determining that all required companies have submitted filings, that what is reported is accurate, and that significant increases or decreases in premium are reasonable, the Insurance Department totals the reported portions of premiums allocable to each County and the City of Wilmington. The Insurance Department then calculates the disbursement amounts that will be sent to fire departments throughout the State. These amounts are determined by first multiplying the total Fire Tax premiums for each county by 3¾%, as specified in 18 Del. C., §705(b), then dividing each county total by the number of registered volunteer fire departments within that county. The premium totals and calculated disbursement amounts are reported to the State Treasurer on April 1, to comply w