Hawaii Revised Statutes 441-20.5 – Audit of records of cemetery or pre-need funeral authority
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Terms Used In Hawaii Revised Statutes 441-20.5
- Cemetery: means any property, or part interest therein, dedicated to and used or intended to be used for the permanent interment of human remains. See Hawaii Revised Statutes 441-1
- Contract: A legal written agreement that becomes binding when signed.
- Department: means the department of commerce and consumer affairs. See Hawaii Revised Statutes 441-1
- Pre-need funeral authority: means any person who is engaged in the business of selling pre-need funeral services, or holds money in trust to provide for future funeral services; provided that this shall not apply to the designated trustee of the funds. See Hawaii Revised Statutes 441-1
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.