RS 8:466 Annual report of authority; contents, verification, certification
§466. Annual report of authority; contents, verification, certification
Each cemetery authority that has sold interment space subject to endowment or perpetual care, including those cemetery authorities organized before and after August 1, 1962, shall file with the board annually, on or before the thirtieth day of June, a written report in form prescribed by the board setting forth:
(1) The amount collected for and deposited in the endowment or perpetual care fund from the inception of the board to the thirty-first day of December of the preceding year; and,
(2) A statement showing the total amount of the endowment and/or perpetual care funds invested in each of the investments authorized by law and the amount of cash on hand not invested, which statement shall show the actual financial condition of the funds.
The report shall be verified by the president or vice president and one other officer of the cemetery authority and shall be certified by the accountant or auditor preparing the same.
Acts 1974, No. 417, §1.