(1) Each cemetery authority shall keep on file annually, within three months after the end of its fiscal year, a written report setting forth:
(a) The total amount deposited in the endowment care fund, listing separately the total amounts paid for endowment of grave spaces, for niches, and for crypts, in accordance with the provisions of section 6-24-106;
(b) The total amount of endowment care funds invested in each of the investments authorized by law and the amount of cash on hand not invested;
(c) Any other facts necessary to show the actual financial condition of the fund; and
(d) The total number of interments and entombments for the preceding year.
(2) Each report shall be verified by the owner or by the president or the vice-president and one other officer of the cemetery authority and shall be attested to by the accountant, auditor, or other person preparing the same.
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