214.340. Report required--content--oath--filing required.

MISSOURI STATUTES AND CODES

214.340. Report required--content--oath--filing required.

Report required--content--oath--filing required.

214.340. 1. Each operator of an endowed care cemetery shall maintainat an office in the cemetery or, if the cemetery has no office in thecemetery, at an office within a reasonable distance of the cemetery, thereports of the endowed care fund's operation for the preceding seven years.Each report shall contain, at least, the following information:

(1) Name and address of the trustee of the endowed care fund and thedepository, if different from the trustee;

(2) Balance per previous year's report;

(3) Principal contributions received since previous report;

(4) Total earnings since previous report;

(5) Total distribution to the cemetery operator since the previousreport;

(6) Current balance;

(7) A statement of all assets listing cash, real or personalproperty, stocks, bonds, and other assets, showing cost, acquisition dateand current market value of each asset;

(8) Total expenses, excluding distributions to cemetery operator,since previous report; and

(9) A statement of the cemetery's total acreage and of its developedacreage.

2. Subdivisions (1) through (7) of the report described in subsection1 above shall be certified to under oath as complete and correct by acorporate officer of the trustee. Subdivision (8) of such report shall becertified under oath as complete and correct by an officer of the cemeteryoperator. Both the trustee and cemetery operator or officer shall besubject to the penalty of making a false affidavit or declaration.

3. The report shall be placed in the cemetery's office within ninetydays of the close of the trust's fiscal year. A copy of this report shallbe filed by the cemetery operator with the division of professionalregistration as condition of license renewal as required by subsection 4 ofsection 214.275. The report shall not be sent to the state board ofembalmers and funeral directors.

4. Each cemetery operator who establishes a segregated accountpursuant to subsection 1 of section 214.385 shall file with the reportrequired under subsection 1 of this section a segregated account reportthat shall provide the following information:

(1) The number of monuments, markers and memorials that have beendeferred for delivery by purchase designation;

(2) The aggregate wholesale cost of all such monuments, markers andmemorials; and

(3) The amount on deposit in the segregated account establishedpursuant to section 214.385, and the account number.