Burial Space Audits: What You Need to Know

In Maryland, the Department of Labor, Licensing, and Regulation (DLLR) is responsible for regulating cemeteries and funeral homes. The Office of Cemetery Oversight within this department enforces all the relevant regulations, ensuring that consumers have sufficient protection when dealing with cemeteries and funeral homes.

The Office of Cemetery Oversight’s objective is to ensure the highest performance standards in the deathcare industry. It also promotes consumer confidence in cemetery products and services.

Not all cemeteries and funeral homes fall within the Office’s jurisdiction, however. If you have a religious, non-profit cemetery or funeral home that does not sell any pre-need goods, you are exempt.

If your burial site is a non-profit organization established before 1900, it is also not subject to the regulatory authority.

Regulatory Requirements

As a cemetery operator under the Office of Cemetery Oversight jurisdiction, you must register with the Office. You also have to renew your registration with the Office every two years.

If your cemetery offers perpetual care, you will need to deposit a trust fund for perpetual care. The value of the deposit should be 10% of the selling price of each burial lot (or 35 cents for each square foot of burial space).

Third-party trustees are responsible for oversight of perpetual care trusts. These individuals typically hire accounting firms to audit the trusts and file the necessary tax reports.

Oversight Audits

Maryland state regulations do not require that the Office of Cemetery Oversight to inspect every licensed cemetery. However, the Office can visit cemeteries that fall under its jurisdiction at any time.

The Office has a highly responsive complaint procedure in place, too. If someone files a complaint against your cemetery or memorial park, you may be subject to a comprehensive oversight audit.

Contact MKS&H

As part of our death care services, we help cemeteries and funeral homes with state oversight audits and compliance reporting. We also provide tax and advisory services to ensure optimal cemetery growth.

Our experts have extensive knowledge of all federal and state regulations applicable to your cemetery or funeral home. We can provide invaluable professional assistance if you are dealing with a regulatory authority or audit.

Our MKS&H team provides you with perpetual care fund management solutions to ensure compliance with reporting regulations. We also allow for the optimal continuous care of your cemetery’s burial space.

Contact MKS&H today to schedule an initial consultation and receive professional funeral home auditing solutions.

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MKS&H is committed to providing personalized tax and accounting services while developing a deep understanding of you, your culture, and your business goals. Our full view of financial systems and the people behind them allow us create and evolve the best solution that will help you and your business thrive. The accounting experts and consulting professionals at MKS&H work together to help you achieve the financial results you want.

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