1. (1) In addition to statutory requirements, endowment care cemeteries shall maintain the following records:

   1. (a) Cemetery property sales log as required in paragraph (2) of Rule 395-X-12-.02.
   2. (b) At-need files.
   3. (c) Interment log or list.
   4. (d) Manual cash receipts.
   5. (e) Plot maps and Cemetery rules and regulations.
   6. (f) Pre-construction plans and sales.
   7. (g) The current and historical versions of the dated price lists of available burial services and merchandise required by Code of Ala. 1975, §8-30-2 (2002).
   8. (h) Advertising
   9. (i) Bank records and statements.
   10. (j) Cash disbursement records.
   11. (k) Balance sheet and financial records.
   12. (l) Stored preneed merchandise.
   13. (m) Any changes in ownership and control.
   14. (n) Endowment care trust fund board members, if applicable.
   15. (o) Bond records or exemption notice from the Board, if applicable.
   16. (p) Quarterly trust statements.
   17. (q) Trust transmittals.
   18. (r) Copy of endowment care trust agreement(s).

Author: Charles M. Perine

Statutory Authority: Code of Ala. 1975, §§34-13-26, 34-13-27, 34-13-170 to -277.

History: New Rule: Published March 29, 2024; effective May 13, 2024.