1.The commissioner or the commissioner’s designee may conduct an examination under
this chapter of any cemetery as often as the commissioner deems appropriate. If a cemetery
has a trust arrangement, the commissioner shall conduct an examination not less than once
every five years.
2.A cemetery shall reimburse the division for the expense of conducting the examination
unless the commissioner waives this requirement or the seller has previously provided
to the commissioner a certified copy of an audit conducted by an independent certified
public accountant verifying compliance with this chapter for each year in question and
the examination conducted by the commissioner does not disclose that the seller has not
complied with this chapter for the years in question. The expense of an examinat
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1. The commissioner or the commissioner’s designee may conduct an examination under
this chapter of any cemetery as often as the commissioner deems appropriate. If a cemetery
has a trust arrangement, the commissioner shall conduct an examination not less than once
every five years.
2. A cemetery shall reimburse the division for the expense of conducting the examination
unless the commissioner waives this requirement or the seller has previously provided
to the commissioner a certified copy of an audit conducted by an independent certified
public accountant verifying compliance with this chapter for each year in question and
the examination conducted by the commissioner does not disclose that the seller has not
complied with this chapter for the years in question. The expense of an examination
involving multiple cemeteries or other persons shall be prorated among them upon any
reasonable basis as determined by the commissioner.
3. For purposes of completing an examination pursuant to this chapter, the commissioner
may examine or investigate any person, or the business of any person, if the examination
or investigation is, in the sole discretion of the commissioner, necessary or material to the
examination of the cemetery.
4. Upon determining that an examination should be conducted, the commissioner or the
commissioner’s designee may appoint one or more examiners to perform the examination
and instruct them as to the scope of the examination.
5. A cemetery or person from whom information is sought, and its officers, directors, and
agents shall provide to the examiners appointed under subsection 4, timely, convenient, and
free access at their offices, at all reasonable hours, to all books, records, accounts, papers,
documents, and all electronic or other recordings related to the property, assets, business,
and affairs of the cemetery being examined and shall facilitate the examination as much as
possible. If a cemetery, by its officers, directors, employees, or agents, refuses to submit to
an examination as provided in this chapter, the commissioner shall immediately report the
refusal to the attorney general, who shall then immediately apply to district court for the
appointment of a receiver to administer the final affairs of the cemetery.
6. This section shall not be construed to limit the commissioner’s authority to terminate
or suspend any examination in order to pursue other legal or regulatory actions pursuant to
this chapter. Findings of fact and conclusions made pursuant to an examination are deemed
to be prima facie evidence in any legal or regulatory action.
7. Notwithstanding chapter 22, the commissioner shall not make information obtained
in the course of an examination public, except when a duty under this chapter requires the
11 IOWA CEMETERY ACT, §523I.304
commissionertotakeactionagainstacemeteryortocooperatewithanotherlawenforcement
agency, or when the commissioner is called as a witness in a civil or criminal proceeding.