Cemetery Act for Perpetually Maintained Cemeteries


 Previous  Back to Index   Next

20-17-1007. Examination of cemetery.

 

(a) (1)

(A) Each cemetery company examined in accordance with § 20-17-1006 shall pay to the Arkansas Cemetery

    Board a fee for each examination as the board shall by rule prescribe 

(B) In addition, the cemetery company shall pay to the board the amount of expenses and stipends paid by

    the board to any board member examining the physical condition or appearance of a cemetery when the

    examination is ordered by the board on its own motion or on request of an interested individual.

(2)

However, all examinations shall be conducted by a single examiner or board member, and the examinations shall be conducted only pursuant to an order of the board. 

(b) (1)

In lieu of any financial examination which the board shall be authorized to make, the board may accept the audit of an independent certified public accountant provided that the secretary has notified the cemetery company that the audit would be accepted and that the cemetery company has notified the secretary in writing that an audit would be prepared. 

(2)

The costs of the audit shall be borne by the cemetery company, and the scope of the audit shall be at least equal to the scope of the examination required by the board.
History.  Acts 1977, No. 352, § 20; 1981, No. 512, § 5; A.S.A. 1947, § 82-426.20; Acts 1997, No. 250, § 191.