2025 Annual Comprehensive Report

Schedule 16

Cemetery Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended June 30, 2025

Variance Positive (Negative)

Final

Budget

Actual

Revenues: Charges for Current Services: Forest Lawn Cemetery

$ 565,476

$ 520,270

$ (45,206) (48,775) (13,950) (107,931)

Maplewood Cemetery Greenhill Cemetery

62,500 34,000 661,976

13,725 20,050 554,045

Total Charges for Current Services

Investment Income (Loss)

35,290

186,154

150,864

Appropriated Fund Balance

170,940

(170,940)

Total Revenues

868,206

740,199

(128,007)

Expenditures:

Culture and Recreation: Cemeteries: Administration

299,975 575,964 14,863 327,617

311,776 402,944

(11,801) 173,020

Forest Lawn Cemetery Maplewood Cemetery Greenhill Cemetery

9,952

4,911

338,698

(11,081)

Total Expenditures

1,218,419

1,063,370

155,049

Excess of Revenues Under Expenditures

(350,213)

(323,171)

27,042

Other Financing Sources (Uses): Transfers In

383,061 (32,848) 350,213

383,061 (33,112) 349,949

Transfers Out

(264) (264)

Total Other Financing Sources (Uses)

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

$

26,778

26,778

Fund Balance - July 1

604,905

604,905

$ 631,683

$ 631,683

Fund Balance - June 30

-77