CAFR 2016

Schedule 17

Cemetery Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended June 30, 2016

Variance Positive (Negative)

Final

Budget

Actual

Revenues: Charges for Current Services: Forest Lawn Cemetery

282,000 $

283,710 $

$

1,710

Maplewood Cemetery Greenhill Cemetery

62,500 34,000 378,500

45,135 28,090 356,935

(17,365) (5,910) (21,565)

Total Charges for Current Services

Investment Income

45,276

28,659

(16,617)

Appropriated Fund Balance

955

(955)

Total Revenues

424,731

385,594

(39,137)

Expenditures: Culture and Recreation: Cemeteries: Administration

253,086 305,488 12,757 224,810

228,153 293,326

24,933 12,162 8,362

Forest Lawn Cemetery Maplewood Cemetery Greenhill Cemetery

4,395

223,048

1,762)

Total Expenditures

796,141

748,922

47,219

Excess of Revenues Under Expenditures

(371,410)

(363,328)

8,082

Other Financing Sources (Uses): Transfers In

415,160 (43,750) 371,410

415,160 (41,803) 373,357

Transfers Out

1,947 1,947

Total Other Financing Sources (Uses)

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

$

10,029

10,029

Fund Balance - July 1

168,458

168,458

Fund Balance - June 30

178,487 $

178,487 $

Reconciliation of Budgetary Basis to GAAP Basis: Excess of Revenues and Other Financing Sources Over Expenditures and Other Financing (Uses) Difference in Loan Treatment Required by Governmental Accounting Standards: Beginning Balance - July 1

178,487 $

26,480

Current Year Activity Fund Balance - June 30

390

205,357 $

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