In addition to statutory requirements, endowment care cemeteries shall maintain the following records:
- (a) Cemetery property sales log as required in paragraph (2) of Rule 482-3-005-.03.
- (b) At-need files.
- (c) Interment log or list.
- (d) Manual cash receipts.
- (e) Plot maps/cemetery rules and regulations.
- (f) Pre-construction plans and sales.
- (g) The current and historical versions of the dated price lists of available burial services and merchandise required by Ala. Code § 8-30-2 (2002).
- (h) Advertising.
- (i) Bank records and statements.
- (j) Cash disbursement records.
- (k) Balance sheet and financial records.
- (l) Stored preneed merchandise.
- (m) Any changes in ownership and control.
- (n) Endowment care trust fund board members, if applicable.
- (o) Bond records or exemption notice from the Commissioner, if applicable.
- (p) Quarterly trust statements.
- (q) Trust transmittals.
- (r) Copy of endowment care trust agreement(s).
Author: Commissioner of Insurance
Statutory Authority: Code of Ala. 1975, §§27-2-17, 27-17A-1 to -57 (2014).
History: New Rule: November 13, 2014; effective January 1, 2015. Filed with LRS November 13, 2014. Rule is not subject to the Alabama Administrative Procedure Act.