2009 Iowa Code
Title 13 - Commerce
Subtitle 1 - Insurance and Related Regulation
CHAPTER 523I - IOWA CEMETERY ACT
523I.213A - EXAMINATIONS -- AUTHORITY AND SCOPE.

        523I.213A  EXAMINATIONS -- AUTHORITY AND SCOPE.
         1.  The commissioner or the commissioner's designee may conduct an
      examination under this chapter of any cemetery as often as the
      commissioner deems appropriate.  If a cemetery has a trust
      arrangement, the commissioner shall conduct an examination not less
      than once every three years.
         2.  A cemetery shall reimburse the division for the expense of
      conducting the examination unless the commissioner waives this
      requirement or the seller has previously provided to the commissioner
      a certified copy of an audit conducted by an independent certified
      public accountant verifying compliance with this chapter for each
      year in question and the examination conducted by the commissioner
      does not disclose that the seller has not complied with this chapter
      for the years in question.  The expense of an examination involving
      multiple cemeteries or other persons shall be prorated among them
      upon any reasonable basis as determined by the commissioner.
         3.  For purposes of completing an examination pursuant to this
      chapter, the commissioner may examine or investigate any person, or
      the business of any person, if the examination or investigation is,
      in the sole discretion of the commissioner, necessary or material to
      the examination of the cemetery.
         4.  Upon determining that an examination should be conducted, the
      commissioner or the commissioner's designee may appoint one or more
      examiners to perform the examination and instruct them as to the
      scope of the examination.
         5.  A cemetery or person from whom information is sought, and its
      officers, directors, and agents shall provide to the examiners
      appointed under subsection 4, timely, convenient, and free access at
      their offices, at all reasonable hours, to all books, records,
      accounts, papers, documents, and all electronic or other recordings
      related to the property, assets, business, and affairs of the
      cemetery being examined and shall facilitate the examination as much
      as possible.  If a cemetery, by its officers, directors, employees,
      or agents, refuses to submit to an examination as provided in this
      chapter, the commissioner shall immediately report the refusal to the
      attorney general, who shall then immediately apply to district court
      for the appointment of a receiver to administer the final affairs of
      the cemetery.
         6.  This section shall not be construed to limit the
      commissioner's authority to terminate or suspend any examination in
      order to pursue other legal or regulatory actions pursuant to this
      chapter.  Findings of fact and conclusions made pursuant to an
      examination are deemed to be prima facie evidence in any legal or
      regulatory action.  

         2007 Acts, ch 175, §42