When the Missouri State Board of Embalmers and Funeral Directors met June 30th to discuss a proposed rule defining new record keeping requirements for preneed sellers, one Board member spoke a sentiment that many funeral directors share: keep it simple, stupid.   The Board member suggested that consumer receipt records could be as simple as copying the check and the trust deposit slip and retaining those copies in the consumer contract folder.   In contrast, the staff proposal, and this author’s proposal, describe receipts and disbursement journals.   The reason for requiring a receipt journal is to allow an auditor to identify which consumer accounts have received payments, and then to pull those files for review.  The same would be true for disbursements.   For accounts that have no activity (receipts or disbursements), the auditor may not even need to review.   One purpose for the new record keeping is to expedite the exam process.