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PDFWAC 308-50A-040

Records of endowment care funds.

Any cemetery authority maintaining an endowment care fund shall maintain a current accounting system in accordance with generally accepted accounting principles. The system shall track sales, receipts, and disbursements and include the following:
(1) An individual contract or agreement with each individual purchasing a right of interment with reference numbering.
(2) A record of:
(a) Payments received and the amount due or paid to the endowment care fund;
(b) Reconciliation of payments to and from the fund; and
(c) All supporting bank and investment statements.
(3) All records required to be maintained pursuant to this rule and Title 68 RCW, whether maintained manually or by computer, shall:
(a) Be retained and available for inspection for a period of seven years; and
(b) Be understandable to the cemetery board examiner or other persons reasonably having cause to access them.
[Statutory Authority: RCW 68.05.105 and 18.39.175. WSR 20-09-031, ยง 308-50A-040, filed 4/6/20, effective 5/7/20.]
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