Wash. Admin. Code § 308-51B-090 - Records of cemetery prearrangement trust funds
Any cemetery authority maintaining a pre-arrangement trust 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 establishing a prearrangement trust agreement.
(2) A record of payments received and the
amount due or paid to the prearrangement trust fund.
(3) Reconciliation of payments to and from
the fund.
(4) All supporting bank
and investment statements.
(5)
Documentation to verify all other assets of the prearrangement trust.
(6) 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.
(b) Be understandable to the cemetery board
examiner or other persons reasonably having cause to access them.
Notes
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