PERMANENT RULES
Effective Date of Rule: Thirty-one days after filing.
Purpose: Amended rule language brings existing rules into uniformity with SSB 5752, updates existing rules for clarity, brings rules of procedure for cremation into uniformity with chapter 308-47 WAC, Funeral directors and embalmers, and repeals two outdated rules.
Citation of Existing Rules Affected by this Order: Repealing WAC 98-11-005, 98-15-020, and 98-16-020; and amending WAC 98-11-010, 98-12-020, 98-12-040, 98-14-010, 98-14-020, 98-14-080, 98-14-090, 98-14-100, 98-60-040, 98-70-010, 98-80-010, 98-80-020, 98-80-030, and 98-80-070; and new section WAC 98-12-050.
Statutory Authority for Adoption: RCW 68.05.105 and chapter 34.05 RCW.
Adopted under notice filed as WSR 07-04-070 on February 2, 2007.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 1, Amended 14, Repealed 3.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 1, Amended 14, Repealed 3.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 1, Amended 14, Repealed 3.
Date Adopted: May 3, 2007.
May 15, 2007
Joe Vincent Jr.
Administrator
OTS-9500.1
AMENDATORY SECTION(Amending Order PM 830, filed 3/31/89)
WAC 98-11-010
Financial responsibility requirements for
nonendowment care cemeteries.
Any cemetery authority (((as))
defined in RCW 68.04.190(() which desires)) desiring to obtain
a certificate of authority to operate a cemetery (as required
by RCW 68.05.115, 68.05.210, and 68.05.215), ((but which))
that does not deposit ((in an endowment care fund)) the
minimum sum required by RCW 68.40.010 ((of)) in an endowment
care ((cemetery)) fund shall be required by the cemetery
board((, in the exercise of the powers conferred upon it by
RCW 68.05.210, as a condition precedent to the granting of
such certificate of authority,)) to present ((to the cemetery
board)) satisfactory proof that the cemetery authority has((,
at the time of its application for such certificate of
authority or within a reasonable time prior thereto,)) a
corporate net worth, determined by ((commonly accepted
accounting standards and criteria)) generally accepted
accounting principles, in excess of one hundred thousand
dollars((: Provided, That nothing herein shall)). This
section does not apply to ((any corporation, association,
society or municipal corporation)) cemeteries referred to in
RCW 68.05.400((: Provided further, That)). Any cemetery
authority which is denied a ((certification)) certificate of
authority ((under the provisions hereof,)) shall have the
right to appeal ((from such)) the denial to the superior court
of the county in which the cemetery authority is located or
proposed to be located((, such appeal to)). Appeals must be
taken within thirty days after the denial of the certificate
of authority.
[Statutory Authority: RCW 68.05.105. 89-08-043 (Order PM 830), § 98-11-010, filed 3/31/89; Order 72-1, § 98-11-010, filed 9/8/72.]
The following section of the Washington Administrative Code is repealed:
| WAC 98-11-005 | Definition -- Section. |
OTS-9501.1
AMENDATORY SECTION(Amending Order 104, filed 3/9/81)
WAC 98-12-020
Improved commercial or real estate income.
In determining the trust fund income for the purpose of RCW 68.44.020 and 68.44.170, an allowance for depreciation on the
improved real estate will be used as a determining factor in
computing fund income. ((The trustee shall deduct
depreciation from the gross rents and transfer the amount into
a fund for depreciation account. The fund may be reinvested
with other endowment investments, or may be used to create a
sinking fund within the endowment fund.)) The cemetery
authority must document how depreciation is determined.
[Statutory Authority: RCW 68.05.100. 81-07-013 (Order 104), § 98-12-020, filed 3/9/81.]
(1) ((A general journal for journal entries: All
original documents must be numbered with a reference number,
check number, or contract number.
(2))) An individual contract or agreement with each individual purchasing a right of interment with reference numbering.
(((3) A sales register or journal showing the recording
of all individual sales including date of sale, gross sales
price of the interment right, consumer name, reference number
to the original document, general ledger account number for
postings, and amount payable to the endowment care fund.
(4) An individual account)) (2) A record ((which records
the amount of the gross sales price of the right of
interment,)) of:
• Payments received and the amount due or paid to the endowment care fund.
(((5) A check register or cash disbursements journal
which shall show payments to the endowment care fund by date
and amount, name and reference number, and check number. In
addition, a file of cancelled checks and/or money order
receipts shall be maintained.
(6) Schedules or documentation reconciling to and showing the detail of each payment to the endowment care fund including date of payment, individual customer name, account and reference number of original document.
(7) A cash receipts journal which shall show receipts from individual customers as well as receipts from the endowment care fund and their proper disbursements to the maintenance accounts.
(8) Records of maintenance expenses.
(9) Where the directors of the cemetery authority act as trustees for its endowment care fund, the records of the endowment care fund shall be kept as separate records (reconciled quarterly) and shall consist of, but not be limited to, the following:
(a) A general ledger with all accounts numbered.
(b) Minute book.
(c) A separate account designated as the endowment care fund account through which receipts to the fund, disbursements to the investments of the fund and disbursements to the cemetery authority are transmitted.
(d) A portfolio listing of all investments or cash holdings of the fund.)) • Reconciliation of payments to and from the fund.
• All supporting bank and investment statements.
All records required to be maintained pursuant to this rule and Title 68 RCW, whether maintained manually or by computer, shall:
• Be retained and available for inspection for a period
of seven years ((and shall)).
• Be ((in such form as to be)) understandable to the
cemetery board examiner or other persons reasonably having
cause to access them.
[Statutory Authority: RCW 68.05.100. 83-02-063 (Order 106), § 98-12-040, filed 1/5/83.]
[]
OTS-9502.1
AMENDATORY SECTION(Amending Order CB 101, filed 10/17/75)
WAC 98-14-010
Definitions.
All definitions of chapter 68.46 RCW apply to this chapter of WAC. In addition, the
following definition applies:
"Direct cost" for the purpose of chapter 68.46 RCW, direct cost includes actual labor cost and other costs associated with delivery of the service. For example: Direct cost of providing an opening and closing may include labor, materials, fuel, equipment maintenance, and a share of overhead including benefits and insurance.
[Order CB 101, § 98-14-010, filed 10/17/75.]
• A specific itemization of charges and descriptions for
each merchandise or service to be furnished or delivered
((including, but not limited to,)).
• An itemization of services to be performed on delivered
merchandise such as((, but not limited to,)) marker
installation and care. ((There shall be a special))
• An itemization of charges and descriptions for each
grave niche or crypt sold ((in connection with any
prearrangement contract)).
[Order CB 101, § 98-14-020, filed 10/17/75.]
• A statement of estimated time schedule of the development or construction.
((Such)) Estimated time schedule((s, or modifications of
them, will also)) must:
• Be submitted to the cemetery board annually with the
financial reports required by RCW 68.46.090 ((and)).
• Be made available to holders of prearrangement contracts affected by the development or construction in the offices of the cemetery authority.
A cemetery authority must maintain an equivalent inventory of constructed crypts, niches and developed graves, equal to ten percent of the unconstructed crypts, niches and undeveloped graves sold through prearrangement contracts. The equivalent inventory must be located within the cemetery or an adjacent cemetery under common ownership.
Trust fund deposits required for the prearrangement contract sales of undeveloped property, will be in accordance with RCW 68.46.030.
[Statutory Authority: RCW 68.05.100. 02-19-018, § 98-14-080, filed 9/9/02, effective 10/10/02; 83-02-063 (Order 106), § 98-14-080, filed 1/5/83.]
(1) An individual contract or agreement with each individual establishing a prearrangement trust agreement.
(2) ((A sales register or journal showing the recording
of all individual sales including date of sale, gross sales
price, and detail of items sold.
(3) An individual account)) A record ((which records the
amount of the prearrangement agreement, all)) of payments
received((,)) and the amount due or paid to the prearrangement
trust fund ((and the distribution of payments received to the
prearrangement trust fund or the cemetery authority in
accordance with the method then allowed by the cemetery
authority's prearrangement license.
(4) A cash receipts journal which shall show each payment received from individual customers.
(5) Schedules or documentation reconciling to and showing detail of each payment to and withdrawal from the prearrangement trust fund including date of payment, individual customer name, and amounts.
(6) Schedules and documentation showing detail of prearrangement trust fund asset management, renewal (rollover), and earnings. When assets are held in instruments that return a mix of principal and earnings throughout the period of holding, schedules shall be maintained reconciling principal to opening deposit)).
(3) Reconciliation of payments to and from the fund.
(4) All supporting bank and investment statements.
All records required to be maintained pursuant to this rule and Title 68 RCW, whether maintained manually or by computer, shall:
• Be retained and available for inspection for a period
of seven years ((and shall)).
• Be ((in such form as to be)) understandable to the
cemetery board examiner or other persons reasonably having
cause to access them.
[Statutory Authority: RCW 68.05.105. 89-08-043 (Order PM 830), § 98-14-090, filed 3/31/89. Statutory Authority: RCW 68.05.100. 83-02-063 (Order 106), § 98-14-090, filed 1/5/83.]
[Statutory Authority: RCW 68.05.105. 89-08-043 (Order PM 830), § 98-14-100, filed 3/31/89.]
OTS-9503.1
REPEALER
The following section of the Washington Administrative Code is repealed:
| WAC 98-15-020 | Endowment care trust fund contribution for additional rights of interment, entombment or inurnment. |
OTS-9504.1
REPEALER
The following section of the Washington Administrative Code is repealed:
| WAC 98-16-020 | Hybrid unit as funeral merchandise or services. |
OTS-9505.1
AMENDATORY SECTION(Amending WSR 93-07-040, filed 3/12/93,
effective 4/12/93)
WAC 98-60-040
Records and documentation.
(1) Permit and
endorsement holders must provide a Certificate of Disposition
of Cremated Remains to the person authorizing the cremation or
disposition. The certificate shall identify:
• The name of the deceased((,)).
• The location and date of the disposition of the
cremated remains((,)).
• The manner of disposition (boat, air, or other)((,)).
• The name of the authorizing agent((, and, if
applicable,)).
• The name of the funeral home, crematory, or cemetery arranging the service, if applicable.
(2) Permit and endorsement holders must:
• Maintain copies of records required under subsection
(1) of this section for seven years from the date of
disposition ((and such)).
• Make records ((shall be subject to)) available for
inspection by the board.
(3) Permit and endorsement holders shall report the
number of dispositions performed in the previous year ((in the
space provided)) on the annual renewal form supplied by the
department. Failure to provide such a report shall
automatically suspend the permit or endorsement. Such permit
or endorsement may be restored by making the proper report to
the department.
[Statutory Authority: RCW 68.05.100. 93-07-040, § 98-60-040, filed 3/12/93, effective 4/12/93.]
OTS-9506.1
AMENDATORY SECTION(Amending WSR 03-11-020, filed 5/12/03,
effective 6/30/03)
WAC 98-70-010
Fees.
The following fees shall be charged
by the professional licensing division of the department of
licensing:
| Title of Fee | Fee | ||
| Certificate of authority | |||
| Application | $300.00 | ||
| Renewal | $3.20 | ||
| Charge per each interment, entombment and inurnment during preceding calendar year | |||
| Crematory license/endorsement | |||
| Application | $140.00 | ||
| Renewal | |||
| $3.20 per cremation performed during the preceding calendar year | |||
| Prearrangement sales license | |||
| Application | $140.00 | ||
| Renewal | $70.00 | ||
| Exemption from prearrangement sales license | |||
| Application | $70.00 | ||
| Renewal | $35.00 | ||
| Cremated remains disposition permit or endorsement | |||
| Application | $70.00 | ||
| Renewal | $35.00 | ||
[Statutory Authority: RCW 68.05.205, 68.05.225, and 43.24.086. 03-11-020, § 98-70-010, filed 5/12/03, effective 6/30/03; 99-16-079, § 98-70-010, filed 8/3/99, effective 9/3/99; 98-19-053, § 98-70-010, filed 9/15/98, effective 10/16/98. Statutory Authority: RCW 68.05.105. 97-23-010, § 98-70-010, filed 11/7/97, effective 12/8/97. Statutory Authority: RCW 68.05.100. 94-01-117, § 98-70-010, filed 12/17/93, effective 1/17/94; 93-07-041, § 98-70-010, filed 3/12/93, effective 4/12/93. Statutory Authority: RCW 68.05.215. 89-06-074 (Order PM 816), § 98-70-010, filed 3/1/89. Statutory Authority: RCW 68.05.100 as amended by 1985 c 402 § 8. 85-19-012 (Order 108), § 98-70-010, filed 9/6/85. Statutory Authority: RCW 68.05.100 and 68.05.230. 83-24-010 (Order 107), § 98-70-010, filed 11/29/83. Statutory Authority: RCW 68.05.100, 68.05.230 and 68.46.180. 81-24-026 (Order 105), § 98-70-010, filed 11/24/81.]
OTS-9507.2
AMENDATORY SECTION(Amending WSR 02-19-018, filed 9/9/02,
effective 10/10/02)
WAC 98-80-010
Definitions.
(1) "Authorizing agent"
means the person(s) legally entitled to control the
disposition of the human remains.
(2) (("Crematory" the building or area of a building that
houses a cremation chamber, to be used for the cremation of
human remains.
(3))) "Crematory authority or endorsement" the legal entity and their authorized representatives, licensed to perform cremations.
(((4))) (3) "Cremation chamber" means the enclosed space
in a crematory in which the cremation process takes place.
(((5) "Cremation" means the reduction of human remains to
bone fragments, in a crematory, by means of incineration.
(6) "Cremated human remains" means the end products of cremation.
(7))) (4) "Pulverization" is the reduction of identifiable bone fragments to unidentifiable dimensions by manual or mechanical means following cremation.
(((8))) (5) "Processing" is the removal of foreign
objects from cremated human remains and may include
pulverization.
(((9))) (6) "Cremation container" means the container in
which the human remains must be enclosed before being placed
in the cremation chamber for cremation. A cremation container
must:
• Be composed of a combustible material. If the remains are delivered to a crematory in a noncombustible container, the authorizing agent must be informed of the disposition of the container, if the container is not actually used in the cremation process. Any transfer of human remains to combustible containers at the crematory must be in accordance with chapter 18.39 RCW, TITLE 308 WAC, and applicable public health laws.
• Be rigid enough for placement into the cremation chamber.
• Assure protection to the health and safety of the crematory operators and others.
• Provide a proper covering for the human remains.
• Be resistant to leakage or spillage of body fluids.
(((10))) (7) "Sealable container" means any container in
which cremated human remains can be placed and closed to
prevent leakage or spillage of cremated human remains.
(((11))) (8) "Holding facility" means an area designated
for the care, storage and holding of human remains prior to
disposition. A holding facility must:
• Comply with any applicable public health laws.
• Preserve the dignity of the human remains.
• Recognize the personal integrity, health and safety of employees and others.
• Be secure from access by anyone other than authorized personnel.
(((12) "Human remains" means the body of a deceased
person.
(13))) (9) "Cadaver" means ((the body of a deceased
person,)) human remains or any part thereof, which has been
donated to science for medical research purposes.
(((14))) (10) "Body parts" means limbs and other portions
of human anatomy that have been removed from a person or human
remains for medical purposes during treatment, surgery,
biopsy, autopsy or medical research.
(((15))) (11) "Commingling" means the mixing of cremated
human remains of more than one deceased person.
(((16))) (12) "Residue" means the cremation products that
may unavoidably remain in the cremation chamber after manual
sweeping techniques are performed.
[Statutory Authority: RCW 68.05.100. 02-19-018, § 98-80-010, filed 9/9/02, effective 10/10/02.]
• Name of deceased.
• Date of death.
• Place of death.
• Name and relationship of authorizing agent.
• Name of firm engaging crematory services.
• Description of the cremation container to be consumed with the human remains.
• An identification number assigned each human remains
and inscribed on a metal disc or metal tag. The metal
identification disc or tag must identify the crematory and
accompany the human remains through each phase of the
cremation, processing and packaging. The disc or tag
identification number must be recorded on all paperwork
regarding a human remains ((and in the crematory log)).
[Statutory Authority: RCW 68.05.100. 02-19-018, § 98-80-020, filed 9/9/02, effective 10/10/02.]
(2) A crematory must not accept human remains in a cremation container having evidence of body fluid leakage.
(3) Human remains that are not embalmed must be held only within a mechanically or commercially acceptable refrigerated facility of adequate capacity, with a maximum temperature of 48 degrees Fahrenheit, or in compliance with applicable public health regulations.
[Statutory Authority: RCW 68.05.100. 02-19-018, § 98-80-030, filed 9/9/02, effective 10/10/02.]
• Date of death.
• Date burial transit permit was issued.
• Date of delivery of human remains to the crematory.
• Date of cremation.
• Name of crematory operator performing the cremation.
• Name of person performing packaging, and date of packaging.
• Date of release ((or date of disposition)) of the
cremated human remains and the name of the individual(s) to
whom the cremated human remains were released; or
• Date of disposition of the cremated human remains.
(2) When cremated human remains have been in the
possession of a crematory, funeral establishment or cemetery
for a period of ((two years)) ninety days or more, the entity
holding the cremated human remains may arrange for disposition
in any legal manner, provided the entity:
• Attempts to contact the authorizing agent for disposition instructions by registered mail.
• Informs the authorizing agent(s) of the procedures that will be followed if disposition instructions are not received.
• Informs the authorizing agent(s) that disposition will take place if disposition instructions are not received within sixty days of initiation of the contact process.
• Informs the authorizing agent(s) that recovery of the cremated human remains, after the disposition, may or may not be possible.
• Maintains a permanent record of the location of the disposition.
(3) No entity making disposition of cremated human remains under subsection (2) of this section will be liable for the disposition or nonrecoverability of cremated human remains.
[Statutory Authority: RCW 68.05.100. 02-19-018, § 98-80-070, filed 9/9/02, effective 10/10/02.]