FAQ
Q. What cemeteries are required to file reports with the Secretary of State?
A. All cemetery organizations must file, except those that are empowered to issue bonds in payment of which taxes may be levied; nonprofits formed for religious purposes and constituting an established church that conveys lots only to members or their relatives; nonprofits existing on March 1, 1968, and located in Johnson County; or those with a permanent maintenance fund of less than $10,000 organized before January 1, 1900, and operated continuously since that date.
Q. Are all cemeteries required to register with the Secretary of State?
A. Yes, Form CER must be submitted to the Secretary of State's office prior to commencing business in Kansas (K.S.A. 17-1312a). Failure to register may result in a civil penalty not to exceed $1,000.00.
Q. If I think the cemetery is exempt from filing the reports, what do I do?
A. Submit, in writing, the reason why you think the cemetery is exempt. Attach any necessary proof.
Q.When do the new $20 fees go into effect?
A. January 1, 2011
Q.How will the fees be used?
A.The Office of the Secretary of State receives no funding from the state general fund to perform the statutorily required auditing duties. These fees will be used to pay for auditing staff and some travel expenses.
Q.Why are the reports and fees due monthly?
A. Receiving monthly reports will provide a more efficient and effective way for auditing and may give consumers more confidence in the process. The annual report will be simplified.
Q.Do I have to pay a $20 fee on each burial space?
A. Yes, a $20 fee is assessed on each burial space sold. If you sell a contract for 3 burial spaces, $60 is due.
Q.Can fees be charged to purchasers?
A. It is permissible for the cemetery to charge the fee to the purchaser.
Q.What constitutes preneed merchandise?
A. Any cemetery merchandise or service (headstone, vault, urn, opening & closing, etc.) a consumer purchases prior to need. See K.S.A. 16-301 and K.S.A. 16-320 for complete definitions.
Q.How can I pay the fees?
A. A check made payable to the Kansas Secretary of State can be mailed, with a payment stub, to the following address:
Kansas Office of the Secretary of State
Attn: Audit Administrator
Memorial Hall, 1st Floor
120 SW 10th Avenue
Topeka, KS 66612-1594
The fees can also be paid by credit card (Visa, MasterCard, or Discover) over the phone (785-296-7753) or by mailing a signed payment stub to the following address:
Kansas Office of the Secretary of State
Attn: Audit Administrator
Memorial Hall, 1st Floor
120 SW 10th Avenue
Topeka, KS 66612-1594
Q.When are the reports and fees due?
A.
| Calendar Month | Reports and Fees Due |
|---|---|
| January | March 2 |
| February | March 30 |
| March | April 30 |
| April | May 30 |
| May | June 30 |
| June | July 30 |
| July | August 30 |
| August | September 30 |
| September | October 30 |
| October | November 30 |
| November | December 30 |
| December | January 30 |
Q.How do I submit a monthly report?
A. The monthly report form is available as a PDF and as an Excel spreadsheet. You may submit monthly reports in either format. Monthly report forms can be downloaded here.
PDF Options
1. Type directly into the PDF form, print, and mail it along with payment and payment stub to:
Kansas Office of the Secretary of State
Attn: Audit Administrator
Memorial Hall, 1st Floor
120 SW 10th Avenue
Topeka, KS 66612-1594
Kansas Office of the Secretary of State
Attn: Audit Administrator
Memorial Hall, 1st Floor
120 SW 10th Avenue
Topeka, KS 66612-1594
1. Complete spreadsheet and email to audit@sos.ks.gov. The fees can be paid by credit card (Visa, MasterCard, Discover) over the phone (785-296-7753) or by mailing the appropriate fees or credit card information, with a payment stub to:
Kansas Office of the Secretary of State
Attn: Audit Administrator
Memorial Hall, 1st Floor
120 SW 10th Avenue
Topeka, KS 66612-1594
Q.If the cemetery does not make any sales, do I still have to file the reports?
A. Yes, the reports must be filed showing zero sales.
Q.Will I still be required to file an annual report?
A. Yes, your due date has not changed. The annual report has been simplified from prior years. You will receive a copy in the mail in December 2011.