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South Dakota Perpetual Care. Licensed Banking Institution Report.The report must include all supporting documentation including, but not limited to, a calendar year end bank statement. Perpetual Care Cemetery Renewal. (5) "Trustee" means the trustee of a cemetery perpetual care trust fund. Applications for a perpetual care cemetery license must be submitted to the Board along with the required fees and all items listed below. 3 Trustee Annual Report Filing. Can I complete the Agreed Upon Procedures report that is due every year? Every licensed cemetery must submit a report on the Board's reporting form. Perpetual Care Cemeteries – Rules and Regulations Manual (Rev. 2023-3).docx.