Arkansas Code
Subchapter 10 - Cemetery Act for Perpetually Maintained Cemeteries
§ 20-17-1028. Contracts with municipality or county where a cemetery is located

(a)
(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.
(2) Services relating to the care and maintenance and the operation of the cemetery include without limitation:
(A) The sale and conveyance of lots;
(B) The opening and closing of graves;
(C) The preparation of financial reports and legal documents;
(D) The maintenance of driveways;
(E) The removal of trash and debris;
(F) The cutting of grass;
(G) The planting and care of trees, shrubs, and flowers; and
(H) The necessary improvements to streets, avenues, walks, or other public grounds of the cemetery.

(3) The municipal or county government may subcontract with qualified persons to provide services under this section.

(b)
(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:
(A) The date of receipt of all moneys;
(B) The source from which the moneys were received;
(C) All moneys paid out;
(D) The date the moneys were paid out;
(E) The person to whom the moneys were paid out; and
(F) The purpose of the payment.

(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.

(c) For the purposes of this section, a municipality or county may accept funds from public and private entities and direct the funds to:
(1) General maintenance and improvement; or
(2) The permanent maintenance fund.

(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.