All cemetery corpora­tions must keep a cash receipts and disbursements book or journal or other comparable records showing the date, amount, person from who received or to whom disbursed, and the purpose of each receipt or disbursement.  This record will show, amount other things, amounts disbursed and deposited to the permanent maintenance funds, and any other receipt and disbursement of the cemetery.

All sales contracts must be numbered consecutively after they are executed by the cemetery corporation and must contain at least the following: 

date of contract,

total purchase price,

terms of sale,

description of plot or plots purchased,

signature of buyer,

address of buyer,

date when paid in full,

deed number issued, and

The cemetery must maintain a copy of each contract in a numerical file or must maintain a numerical listing of each contract with a sufficient amount of the above details.  All voided or cancelled contracts must be so marked and retained in the files. 

The original or a manually signed duplicate of the original of each contact must be retained by the cemetery.   

Cemetery corporations which enter into sales contracts in which one basic contract is drawn for the sale of cemetery lots and other items such as memorial and burial vaults must specifically set out in such contract the purchase price of each item being purchased and the total sales contract price.  If such contract is paid for on the installment plan, the payments must be pro-rated among the respective items so that full payment of any or all of the items can be readily identified.  Only the portion of the sales contract which is for the purchase of the cemetery lot shall be subject to the trust fund deposit requirements of the Act. 

The cemetery must retain accounts receivable cards on all contracts not yet paid in full.  They must be maintained on discounted contracts as well as house accounts.  All accounts must be posted currently (at least once a month), either by the bank, financial institution, or other person discounting the note, or by the cemetery.

Prior to discounting their sales contracts with a bank or other financial institution, the cemetery corporation must verify that this institution will provide the cemetery with monthly statements showing the status of each discounted note.  Such monthly status reports must be maintained in the cemetery file. 

If the sales contracts provide for installment payments which include interest or credit life insurance or similar items, the cemetery must comply with the disclosure provisions of the Federal Truth in Lending Act. 

Each cemetery company shall issue deeds and maintain a record of all deeds issued (deed record book) as set forth in Section 18 of the Act. 

corresponding contract number,

name of purchaser, and

The cemetery corporation shall not maintain or use any deeds that are not prenumbered. 

The cemetery must maintain on a current basis a cemetery map, plot plan or comparable record showing all interments, lots paid-in-full, and lots under contract but not yet fully paid. 

Cemetery companies may promulgate plans for the care and maintenance of the cemetery in accordance with Section 13 of the Act.  The cemetery must have their current rules and regulations on file with the cemetery for the use of the public. 

All books and records shall be kept for at least five (5) years.  Deed record and books and cemetery maps must be kept indefinitely.