Arkansas Administrative Code Agency 024 - Burial Association Board
Here’s a comprehensive overview of Arkansas Administrative Code, Agency 024 – Burial Association Board, detailing its structure, key rules, and statutory authority:
📘 Agency Overview
Agency 024 oversees the regulation and supervision of burial associations in Arkansas. It operates under Title 23, Chapter 78 of the Arkansas Code, empowered to:
Issue and revoke certificates of authority for burial associations
Set minimum dues and assessments
Supervise burial association operations
Hold hearings and impose license fees
Prescribe actuarial and reserve requirements
Enforce compliance and resolve member disputes (law.justia.com, law.justia.com)
🧾 Notable Administrative Rules
1. Rule 024.00.77‑001 – Mortuary Fund & Deposits
Requires ≥ 80% of receipts and investment interest to be allocated to the mortuary fund, strictly for benefit payments (regulations.justia.com).
Membership dues and other receipts must be deposited within 5 business days into the mortuary fund, except a $300 cash-on-hand allowance (regulations.justia.com).
Financial records are open to board inspection; shortages may lead to removal of officers or revocation of authority, including bond enforcement (regulations.justia.com).
The Board meets monthly on the 4th Wednesday at 2 p.m. (regulations.justia.com).
2. Rule 024.00.94‑001 & 024.00.96‑001 – Fee Rules
These rules authorize the board to set and adjust annual license fees and assessments, including proposed increases in mid-1990s to maintain operational funding (law.justia.com).
3. Rule 024.00.72‑001 – Financial Statements
Contains historical audit formats (e.g., 1971–72 statements) showing assets, income, and expenditures—demonstrating board oversight of fiscal transparency .
4. Additional Bylaw Rules (e.g., 024.00.76‑001, 024.00.14‑001)
Establish requirements for membership applications, assessments, bylaw contents, filings, funeral director arrangements, and financial reporting deadlines (regulations.justia.com).
🔍 Statutory Basis
Arkansas Code § 23‑78‑108 empowers the board with broad regulatory authority: issuing/revoking certificates, setting dues, conducting hearings, enforcing actuarial requirements, and resolving disputes (law.justia.com).
Also reflected in § 23‑61‑1110 (2024) under the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services specifying similar oversight powers (law.justia.com).
📝 Summary Table
| Component | Purpose |
|---|---|
| Agency 024 | Regulates burial associations via administrative rules and enforcement empowered by state law. |
| Mortuary Fund Rules | Ensures member funds and interest ≥ 80% used for benefits; enforces strict deposit and audit processes. |
| Fee Rules | Sets procedures for annual fees and assessments, adjusted to maintain board operations. |
| Bylaws & Operations | Prescribes application, dues, funeral procedures, and reporting processes by associations. |
| Statutory Authority | Authority embedded in Arkansas Code §§ 23‑78‑108 and 23‑61‑1110 – covering oversight, certification, enforcement, financial standards, and hearings. |
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