16-325. Same; secretary of state to audit cemetery merchandise trusts.
16-325
16-325. Same; secretary of state to audit cemetery merchandise trusts.
The secretary of state, or the secretary's representative, shall,
while auditing each cemetery corporation, pursuant to K.S.A. 17-1312a,
and amendments thereto, audit the cemetery merchandise trusts required
by this act, and approve the cemetery's
determination of the wholesale costs under subsection (d) of K.S.A.
16-321, and amendments thereto. For such purposes, the secretary
of state or the secretary's representative, is authorized to administer
oaths and to examine under oath the directors, officers, employees and agents
of any cemetery corporation. Such examination may be reduced to writing
by the person taking it and the examiner may make findings as to the condition
of each trust fund examined. For the purposes of such audits, the secretary
of state may require any officer of a cemetery corporation to furnish and
submit the books, records,
papers and instruments of such cemetery corporation to the examination.
History: L. 1982, ch. 96, § 6;
L. 1988, ch. 94, § 4; July 1.