[§441-20.5]  Audit of records of cemetery or
pre-need funeral authority.  The department may audit the records of any
cemetery or pre-need funeral authority with respect to its funds and pre-need
trusts as they pertain to the deposits and withdrawals to the fund and trust. 
For that purpose, the department shall have free access to the office and
places of business of all cemetery and pre-need funeral authorities and the
trustee.  The department may contract with a private consultant to audit the
records of any cemetery or pre-need funeral authority, the cost of which shall
be borne by the authority. [L 1985, c 101, §28]