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Audits - FAQs

Q. How do I get an extension for filing my Endowment Care Fund and Special Care Fund Report?

A. Requests for an extension must be in writing and must be received by the Cemetery and Funeral Bureau (Bureau) or post-marked by the final date that the Annual Reports are due. The Bureau can grant an extension of up to 30 days.

Q: When can a funeral establishment file a Declaration of Non-Reporting Status (DNR)?

A: DNRs may be filed by a funeral establishment that does not have reportable pre-need arrangements. Non-reportable pre-need funeral arrangements generally occur where:

1. the funeral establishment does not have trust funds or have any pre-need sales of funeral services or merchandise; or
2. The funeral establishment's client directly deposits his or her own money in a bank or savings institution trust account and is the trustee of the money. The client retains the exclusive power to hold, manage, pledge, and invest the funds in that account. The funeral establishment does not receive any money directly or indirectly from the client for deposit into the savings account; or
3. There is no delivery whatsoever to the funeral establishment of money to pay for the services or merchandise, until such services or merchandise have been provided. Thus, if a consumer purchases insurance for pre-need services and/or merchandise and makes payments directly to the insurance company, this arrangement is exempt. Similarly, if the consumer purchase is made through a trust company, with deposits made directly to the trust company, this arrangement is also exempt.

It should be noted that funeral establishments with pre-need funeral trust funds must file annual reports on these trust funds with the Bureau.