The Department shall submit an annual mitigation report to the Department of Natural Resources at the end of each fiscal year. The report in §A of this regulation shall provide the following information on the status of the Department's approval of economic hardship mitigation deferrals for each farm: Whether the economic hardship still exists; Whether the owner or operator granted the deferral is the current owner or operator; and The acreage of nontidal wetland losses for which mitigation has been deferred because of the economic hardship. The Department shall notify the Department of Natural Resources within 30 days of the Department's determination of the end of the economic hardship.