2023 Tennessee Code › Title 46 - CEMETERIES (§§ 46-1-101 — 46-8-103) › Chapter 1 - REGULATION OF CEMETERIES (§§ 46-1-101 — 46-1-313) › Part 3 - RECORDS AND REPORT, VIOLATIONS, AND CRIMINAL AND CIVIL PENALTIES (§§ 46-1-301 — 46-1-313) › Section 46-1-303 - Duties and authority of commissioner

(a)
It is the duty of the commissioner or the commissioner's duly authorized representatives to examine the annual reports made by the cemetery companies and the annual reports made by the trustees, which shall be filed and carefully preserved as a part of the permanent records of the office. The commissioner or the commissioner's duly authorized representatives shall audit and examine the books, bank records, cash receipts and any other documents employed in preparing the annual reports of each cemetery company and trustee once every two (2) years. The commissioner or the commissioner's duly authorized representatives are authorized to audit and examine the books, bank records, cash receipts and any other documents employed in preparing the annual reports of each cemetery company and trustee more frequently than once every two (2) years whenever it appears to the commissioner that the cemetery company or trustee has failed to comply with any provisions contained in this chapter. Whenever it appears to the commissioner that any cemetery company has failed to comply with any provision contained in this chapter, the commissioner is authorized to examine the cemetery company, including all books, bank records, cash receipts and any other documents employed in the transaction of the cemetery company's business for the purpose of discovering violations of this chapter.
(b)
The necessary expense of any examination made pursuant to this section shall be paid by the cemetery company at a rate set by the commissioner.
(c)
The commissioner is further authorized, upon the finding of any irregularity or violation of this chapter to allow, at the commissioner's discretion, a reasonable time for the irregularity or violation to be corrected or to enforce compliance with this chapter through the chancery courts or other courts of the state having jurisdiction.
(d)
In the event of an audit of a cemetery company authorized by subsection (a), §
46-1-207
, §
46-1-214(f)
, or §
46-1-306
, the commissioner or the commissioner's duly authorized representatives shall provide the cemetery company with the following:
(1)
A nonbinding, written exit report containing the initial findings of the audit no more than fourteen (14) days after the conclusion of the field audit on the premises of the cemetery; and
(2)
A final written report or a results of examination letter detailing the official findings of the audit no more than sixty (60) days after the conclusion of the audit.
(e)
Nothing in this section shall invalidate or in any way lessen any finding of an audit that is not issued within the timeframes described in subsection (d).
Amended by 2015 Tenn. Acts, ch. 288,s 8, eff. 1/1/2016.
Acts 1927, ch. 75, § 4; Code 1932, § 3296; Acts 1961, ch. 44, § 4; 1968, ch. 557, § 2; 1968, ch. 627, § 1; T.C.A. (orig. ed.), § 46-109; Acts 1971, ch. 432, § 1; 1973, ch. 272, §§ 8, 9; T.C.A., §§ 46-209, 46-2-109; Acts 1983, ch. 141, § 1; 1992, ch. 922, § 6; 1995, ch. 203, § 1; 1995, ch. 485, § 5; 1997, ch. 374, § 2; T.CA. §
46-2-205
; Acts 2006, ch. 1012, § 4.