Arkansas Administrative Code Agency 027 - Cemetery Board
1. What the Arkansas Administrative Code (AAC) Is
The Arkansas Administrative Code (AAC) is the official collection of rules and regulations issued by Arkansas state agencies. These rules are created under the authority of laws passed by the Arkansas Legislature and are legally binding.
Laws = passed by the legislature (e.g., “cemetery operators must be licensed”).
Administrative rules = created by agencies to explain how to follow those laws in practice (e.g., “cemetery operators must submit annual reports, maintain records, and follow safety standards”).
Each agency in Arkansas has a number. Agency 027 = Cemetery Board.
2. Arkansas Cemetery Board (Agency 027)
The Arkansas Cemetery Board is the state agency that regulates cemeteries and funeral-related operations. Its mission is to:
Protect the public’s interest in cemeteries and burial services.
Ensure proper management of cemeteries and burial sites.
License and regulate cemetery operators and sales agents.
The board oversees:
Cemeteries (both public and private)
Cemetery operators (people who manage cemeteries)
Cemetery sales agents (people who sell burial plots or services)
Perpetual care trusts (funds set aside to maintain cemeteries long-term)
3. Main Areas Covered in AAC 027
The rules of the Cemetery Board are organized into topics that cover licensing, operations, recordkeeping, ethics, and enforcement.
A. Licensing of Cemetery Operators and Sales Agents
Defines who must be licensed to operate a cemetery or sell cemetery plots.
Requirements include:
Minimum age
Education or training
Application forms
Fees
Rules also specify license renewal procedures and continuing education requirements.
B. Cemetery Operations and Maintenance
Rules on proper maintenance and management of cemeteries:
Landscaping and upkeep of grounds
Recordkeeping for burial plots
Safety and sanitation standards
Ensures perpetual care obligations are met (cemeteries must maintain plots over the long term).
C. Cemetery Sales and Contracts
Rules regulating sales of burial plots or crypts, including:
Contracts with customers
Disclosure of prices and fees
Handling prepaid or trust funds
D. Trust Funds and Financial Oversight
Cemeteries often establish perpetual care trusts to fund long-term maintenance.
Rules govern:
How funds must be held
Investment of trust funds
Reporting and audits
E. Professional Conduct and Ethics
Cemetery operators and sales agents must act ethically.
Prohibits:
Misrepresentation in sales
Fraudulent practices
Neglecting maintenance obligations
F. Inspection and Enforcement
The Cemetery Board can:
Inspect cemeteries
Audit records and finances
Issue fines, suspend, or revoke licenses for violations
Provides procedures for complaints, hearings, and appeals.
4. How These Rules Work in Practice
Licensing: Before operating a cemetery, managers must follow WAC rules to obtain a license.
Consumer protection: Families purchasing plots or services are legally protected from fraud or mismanagement.
Financial oversight: Trust funds for perpetual care are strictly regulated to ensure cemeteries remain maintained long-term.
Enforcement: Violations of these rules can result in fines, license suspension, or other corrective actions.
For example:
A cemetery must maintain accurate burial records, or the Board can issue penalties.
If a cemetery fails to invest its perpetual care fund properly, it could face legal or administrative action.
5. Why AAC 027 Matters
Protects the public: Families can trust that cemeteries are safe, maintained, and financially responsible.
Ensures professionalism: Cemetery operators and sales agents follow ethical and legal standards.
Provides accountability: The Board can investigate complaints, audit finances, and enforce rules.
Maintains long-term care: Rules ensure cemeteries remain operational and maintained for decades.
✅ Summary
Arkansas Administrative Code, Agency 027 – Cemetery Board is the set of rules that regulates:
Licensing of cemetery operators and sales agents
Cemetery operations, maintenance, and safety
Sales contracts and consumer disclosures
Financial oversight of perpetual care funds
Professional ethics and conduct
Inspections, enforcement, and disciplinary actions
Its purpose is to protect consumers, ensure cemetery operations are responsible, and maintain the integrity of burial services in Arkansas.
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