La. Admin. Code tit. 46 § XIII-907

Current through Register Vol. 50, No. 11, November 20, 2024

Section XIII-907 - Permanency of Records

A. All records pertaining to the operation and business of a cemetery shall be preserved until the obligation pursuant thereto is fulfilled. Following the fulfillment of any obligation, these records shall be subject to the retention schedule set forth in Subsections B and C of this Section.

B. The following records pertaining to the operation and business of a cemetery shall be permanently preserved:

1. contracts and deeds, titles, and certificates of interment rights;

2. cemetery space ownership records;

3. interment records;

4. maps and plats; and

5. current and past rules and regulations of the cemetery, if any.

C. The following records pertaining to the operation and business of a cemetery shall be preserved for a minimum of seven years, unless otherwise directed by the board:

1. reports;

2. accounting records;

3. trust records;

4. ledgers;

5. electronic records; and

6. current and past price lists.

D. The records required by this Chapter shall be either:

1. in the form of the original record; or

2. electronically, subject to the following requirements:

a. any and all electronic records must be able to be easily reproduced in a legible format; and

b. any and all electronic records must be accessible for the purposes of examination by the board pursuant to Title 8 and the rules of the board;

c. at the request of the board, cemeteries or cemetery authorities maintaining electronic records shall provide, at their expense, hard copies of any records for the board's examination.

E. All records, including electronic records, pertaining to ownership, interments, maps, and plats shall beadequately protected from destruction by fire in one or more of the following manners:

1. by duplicate records stored at a separate location; or

2. by storing the originals in a fireproof container.

La. Admin. Code tit. 46, § XIII-907

Promulgated by the Office of the Governor, Cemetery Board, LR 39:2742 (October 2013).

AUTHORITY NOTE: Promulgated in accordance with R.S. 8:67.