Home  •  Introduction  •  Documents  •  Final Assessment  •  Contact Us    
print this section
  Financial Sections

Introduction to
Financial Skills

Basic Accounting  
Basic Bookkeeping  
Auditing Principles  
Financial Statement Analysis  
Forensic Accounting  
Insurance Benefits  
Understanding Contracts and Trusts  

Basic Bookkeeping  Resources/Vita for Financial

Record Keeping Requirements

The necessity to retain documentation relating to funeral and final disposition transactions will vary according to the type of facility, the nature of the transaction, and the type of information involved. Permanent records should be retained for interment spaces and interments performed, records of interment right ownership and final disposition, and records relating to the cremation process.

The following is a list of items limited to record keeping considerations arising from funeral service and cemetery transactions specifically related to contracts and final disposition. Permanent records should be kept for:

  • Each interment space sold.
  • Instructions for final disposition of human remains
  • Authorizations for cremations.
  • Each interment performed.
  • Data on each memorial installed in the cemetery.

There are other important aspects to maintaining records, such as:

  • Copies of all prepaid contracts and a record of prepaid contract trust fund deposits and withdrawals should be retained for a specified time period following performance or cancellations of the contract.
  • At need contracts should be retained for a specified time period following performance.
  • The State regulatory authority should have reasonable access to examine required records to determine compliance.

Back Next
Florida Department of Financial Services
Florida Department of Financial Services  


Financial Sections home page