2021 Annual Comprehensive Financial Report

Schedule 16

Cemetery Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended June 30, 2021

Variance Positive (Negative)

Final

Budget

Actual

Revenues: Charges for Current Services: Forest Lawn Cemetery

302,000 $

511,617 $

209,617 $

Maplewood Cemetery Greenhill Cemetery

62,500 34,000 398,500

34,875 22,200 568,692

(27,625) (11,800) 170,192

Total Charges for Current Services

Investment Income (Loss)

35,290

2,131

(33,159)

Appropriated Fund Balance

42,310

(42,310)

Total Revenues

476,100

570,823

94,723

Expenditures:

Culture and Recreation: Cemeteries: Administration

262,358 356,638

257,724 419,513

4,634

Forest Lawn Cemetery Maplewood Cemetery Greenhill Cemetery

(62,875) 4,015 64,215

7,937

3,922

264,154

199,939

Total Expenditures

891,087

881,098

9,989

Excess of Revenues Under Expenditures

(414,987)

(310,275)

104,712

Other Financing Sources (Uses): Transfers In

435,706 (20,719) 414,987

435,706 (30,682) 405,024

Transfers Out

(9,963) (9,963)

Total Other Financing Sources (Uses)

Excess of Revenues and Other Financing Sources Over Expenditures and Other Financing (Uses)

$

94,749

94,749

Fund Balance - July 1

328,853

328,853

423,602 $

423,602 $

Fund Balance - June 30

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