Record Keeping Requirements
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
- Each interment space sold.
- Instructions for final disposition of
- Authorizations for cremations.
- Each interment performed.
- Data on each memorial installed in the
There are other important aspects to maintaining records,
- 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
- At need contracts should be retained for a specified time
- The State regulatory authority should have reasonable
access to examine required records to determine compliance.