Full text of Washington Revised Code of Washington § 68.05.254 — Examination of endowment funds and prearrangement trust funds., with citation guidance and answers to common questions.
§ 68.05.254. Examination of endowment funds and prearrangement trust funds.
(1) The board shall examine the endowment care and prearrangement trust fund or funds of a cemetery authority:
(a) Whenever it deems necessary, but at least once every three years after the original examination except where the cemetery authority is either required by the board to, or voluntarily files an annual financial report for the fund certified by a certified public accountant or a licensed public accountant in accordance with generally accepted auditing standards;
(b) One year following the issuance of a new certificate of authority;
(c) Whenever the cemetery authority in charge of endowment care or prearrangement trust fund or funds fails after reasonable notice from the board to file the reports required by this chapter; or
(d) Whenever it is requested by verified petition signed by twenty-five lot owners alleging that the endowment care funds are not in compliance with this title, or whenever it is requested by verified petition signed by twenty-five purchasers or beneficiaries of prearrangement merchandise or services alleging that the prearrangement trust funds are not in compliance with this title, in either of which cases, the examination shall be at the expense of the petitioners.
(2) The expense of the endowment care and prearrangement trust fund examination as provided in subsection (1)(a) and (b) of this section shall be paid by the cemetery authority. Such examination shall be privately conducted in the principal office of the cemetery authority.
(3) The requirements that examinations be conducted once every three years and that they be conducted in the principal office of the cemetery authority do not apply to any endowment care or prearrangement fund that is less than twenty-five thousand dollars. The board shall, at its discretion, decide when and where the examinations shall take place.
(4) Examination expenses incurred in conjunction with a transfer of ownership of a cemetery must be paid by the selling entity.
(5) All examination expense moneys collected by the department must be paid to the cemetery account created in *RCW
68.05.285.
Notes
Source: official Washington text · Last verified 2026-08-27
Frequently Asked Questions About Washington § 68.05.254
What does Revised Code of Washington § 68.05.254 cover?
Section 68.05.254 ("Examination of endowment funds and prearrangement trust funds.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Washington § 68.05.254?
A common citation format is "Revised Code of Washington § 68.05.254" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Washington law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.
How does Washington § 68.05.254 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Washington.
