What its policy is regarding records of (a) burials and (b) monuments and headstones in cemeteries.

(a) There is no statutory duty for the Registrar General for Scotland to maintain a register of burials or cremations. The Burial Grounds (Scotland) Act 1865 provides for the parochial board to maintain a register of burials in their grounds and therefore the parochial board is responsible for registering all burials in their grounds.
(b) Section 31 of the Burial Grounds (Scotland) Act 1865 provides for the parochial board to maintain a register of burials in their grounds but there is no provision for recording what is written on monuments and headstones in cemeteries.