In making such examination the board: (1) Shall have free access to the books and records relating to the endowment care funds and prearrangement trust funds; (2) Shall inspect and examine the endowment care funds and prearrangement trust funds to determine their condition and the status of the investments; and (3) Shall verify that the cemetery authority has complied with all the laws applicable to endowment care funds and prearrangement trust funds.
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