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(a)
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(1) The State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services may contract with the municipality or county where a cemetery is located for the care and maintenance and the operation of the cemetery.
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(2) Services relating to the care and maintenance and the operation of the cemetery include without limitation:
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(A) The sale and conveyance of lots;
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(B) The opening and closing of graves;
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(C) The preparation of financial reports and legal documents;
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(D) The maintenance of driveways;
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(E) The removal of trash and debris;
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(F) The cutting of grass;
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(G) The planting and care of trees, shrubs, and flowers; and
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(H) The necessary improvements to streets, avenues, walks, or other public grounds of the cemetery.
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(3) The municipal or county government may subcontract with qualified persons to provide services under this section.
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(b)
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(1) If the board contracts with a municipality or county under this section, the municipality or county, in addition to complying with any applicable statute, shall file with the board in March of each year a financial report showing all moneys received and expended during the preceding year, including without limitation:
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(A) The date of receipt of all moneys;
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(B) The source from which the moneys were received;
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(C) All moneys paid out;
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(D) The date the moneys were paid out;
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(E) The person to whom the moneys were paid out; and
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(F) The purpose of the payment.
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(2) At the end of each calendar year, the municipality or county shall review the fiscal position of the cemetery and direct any excess moneys to the permanent maintenance fund.
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(c) For the purposes of this section, a municipality or county may accept funds from public and private entities and direct the funds to:
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(1) General maintenance and improvement; or
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(2) The permanent maintenance fund.
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(d) The state, a city, or a county shall be immune from liability in contract or in tort for actions taken to implement this section.
