CEMETERY TRUST FUND REPORTING

The Secretary of State is responsible for auditing certain cemetery permanent maintenance trust funds and merchandise and preneed burial services and products funds.

New statewide laws regarding cemeteries took effect January 1, 2012. These changes encompass maintaining permanent maintenance funds, maintaining merchandise and preneed burial services and products funds and reporting requirements to the secretary of state on those funds.

Non-exempt cemeteries are required to submit reports and fees to the secretary of state.

  • Most reports are due within 30 days following the end of each quarter.
  • A simplified 2011 annual report was due at the normal annual filing time in 2012.
  • The annual CAR filing has been eliminated for the 2012 fiscal year and beyond.

In addition, cemeteries with merchandise or preneed burial services and products funds must transition their contracts to comply with new trust funding requirements.

For more information, including exemption eligibility rules, please visit our FAQ sheet.

If you have questions, please contact us.

The secretary of state’s office is committed to working with cemeteries to improve accountability and protect consumers.

Thank you.

To report instances of criminal behavior by a cemetery, contact the Kansas Attorney General or your local police/sheriff department.