HAR §16-75-26
HAR §16-75-26. Keeping of books; accounts; records
Cite as Haw. Code R. § 16-75-26
(a) A licensee shall
maintain separate accounting records of its pre-need sales and perpetual care sales,
including contracts sold, payments received, trust deposits, requests for trust
withdrawals, and payments to providers.
Records shall be separate from the
licensee’s other accounting records.
75-8
(b)
A trustee shall maintain within the State, all books, account records,
cash ledgers, and evidence of investments relating to the trust fund. The accounts
shall include a record of trust deposits, trust withdrawals, principal, income, and
investment.
[Eff 11/19/87; comp 1/21/92] (Auth:
HRS §441-19) (Imp:
HRS
§§441-19, 441-24)