12-512.04 Perpetual care trust fund; audit; filing; expense. - Nebraska Statutes

12-512.04. Perpetual care trust fund; audit; filing; expense.On June 30 of each year, the individual trustees or corporate trustee, as the case may be, of such perpetual care trust fund shall have an audit of the perpetual care trust fund made by a certified public accountant and the report of such audit by the auditor shall be filed within thirty days after June 30 of such year with the county clerk of the county in which the cemetery is located. The expense of the audit and the filing fee of the report shall be paid by the cemetery association. SourceLaws 1953, c. 20, § 4, p. 90.