1. (a) The Distressed Cemetery Fund is funded by adding $2.00 to the fee established in § 3132 of Title 16 for each copy of a certificate of death. Individuals and organizations may also make contributions or bequests to the Fund.
2. (b) Administrative support shall be provided by the Division of Public Health of the Department of Health and Social Services.
3. (c) The Office of Auditor of Accounts shall audit the Distressed Cemetery Fund at least once every 5 years.

76 Del. Laws, c. 317, § 1; 85 Del. Laws, c. 165, § 1