Page 225 - City of Westlake FY20 Budget

Section 4 Enterprise Funds
Cemetery Fund Overview

The Cemetery Fund includes all operations associated with the 5.5 acre cemetery located on
J.T. Ottinger Road.

Program activities include interment, lot sales, record keeping, and all maintenance associated
with the grounds, fences, trees and flower beds.

The cemetery was donated and conveyed by deed to the Town during FY 2008/09.

Revenues and Other Sources
• Revenues and other sources are budgeted at $21,375
• This represents a 12% decrease of $2,975 when compared to prior year estimated.
o Charges for services decreased $2,975 related to section sales of cemetery plots

Operating Expenditures and Other Uses
• Operating expenditures are budgeted to be $23,389
• This represents a 27% increase of $5,000 when compared to prior year estimated.
o Repairs and maintenance decreased $2,500 due to irrigation projects in FY19/20.
o Travel and training increased $2,500 for training/meeting/seminar costs in FY19/20.

Fund Balance
• Excess revenues over(under) expenditures is projected to be ($2,014)
• The beginning fund balance is projected to $241,524
• The ending fund balance is projected to be $239,510

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