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 requiredby this act, and approve the cemetery'sdetermination of the wholesale costs under subsection (d) of K.S.A.16-321, and amendments thereto. For such purposes, the secretaryof state or the secretary's representative, is authorized to administeroaths and to examine under oath the directors, officers, employees and agentsof any cemetery corporation. Such examination may be reduced to writingby the person taking it and the examiner may make findings as to the conditionof each trust fund examined. For the purposes of such audits, the secretaryof state may require any officer of a cemetery corporation to furnish andsubmit 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.