COG Comprehensive Annual Financial Report

Schedule 20

Cemetery Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended June 30, 2018

Variance Positive (Negative)

Final Budget

Actual

Revenues: Charges for Current Services:

$ 66,365 (50) 2,555 68,870

$ 348,365 62,450 36,555 447,370

Forest Lawn Cemetery Maplewood Cemetery Greenhill Cemetery Total Charges for Current Services

$ 282,000 62,500 34,000 378,500

Investment Income

45,290

18,885

(26,405)

Appropriated Fund Balance

77,915

(77,915)

Total Revenues

501,705

466,255

(35,450)

Expenditures: Culture and Recreation: Cemeteries: Administration

257,562 324,854 12,757 298,488

248,338 338,003 6,804 222,934

9,224 (13,149) 5,953 75,554

Forest Lawn Cemetery Maplewood Cemetery Greenhill Cemetery

Total Expenditures

893,661

816,079

77,582

Excess of Revenues Under Expenditures

(391,956)

(349,824)

42,132

Other Financing Sources (Uses): Transfers In Transfers Out

435,706 (43,750) 391,956

435,706 (54,135) 381,571

(10,385) (10,385)

Total Other Financing Sources (Uses)

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

$

31,747

31,747

Fund Balance - July 1

202,552

202,552

Fund Balance - June 30

$ 234,299

$ 234,299

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