La. Admin. Code tit. 46 § XIII-1905

Current through Register Vol. 50, No. 12, December 20, 2024

Section XIII-1905 - Records

A. At a minimum, the following records shall be made available to the board for the purposes of the on-site examinations or inspections:

1. financial, accounting, ledgers, and trust records.

a. for the sale, transfer, or conveyance of any interment space or interment right, and the sale of any cemetery related merchandise or services, the accounting records must delineate all payments made under a purchase agreement or contract, less sales tax and interest or finance charges, if any, and the portion of the payment upon which deposits are required to the perpetual or endowed care trust fund or the merchandise trust fund;

2. contracts, invoices, purchase agreements, interment rights, and deeds related to the sale, transfer, or conveyance of any interment space, interment right, or the sale of any cemetery related merchandise and services;

3. by-laws and rules of the cemetery;

4. ownership records of interment spaces and interment rights;

5. detailed maps and/or plats of the cemetery;

6. interment records; and

7. additional documentation and information the board or its representative may deem necessary to verify compliance with the provisions of Title 8 and the rules of the board.

La. Admin. Code tit. 46, § XIII-1905

Promulgated by the Office of the Governor, Cemetery Board, LR 39:2750 (October 2013).

AUTHORITY NOTE: Promulgated in accordance with R.S. 8:67.