CAFR 2017

Schedule 22

Cemetery Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Fiscal Year Ended June 30, 2017

Variance Positive (Negative)

Final

Budget

Actual

Revenues: Charges for Current Services: Forest Lawn Cemetery

302,000 $

347,465 $

45,465 $

Maplewood Cemetery Greenhill Cemetery

62,500 54,000 418,500

46,110 57,345 450,920

(16,390)

3,345 32,420

Total Charges for Current Services

Investment Income

45,290

11,617

(33,673)

Appropriated Fund Balance

1,583

(1,583)

Total Revenues

465,373

462,537

(2,836)

Expenditures: Culture and Recreation: Cemeteries: Administration

253,000 336,232 12,749 257,439

262,725 328,877 12,060 231,572

(9,725)

Forest Lawn Cemetery Maplewood Cemetery Greenhill Cemetery

7,355

689

25,867

Total Expenditures

859,420

835,234

24,186

Excess of Revenues Under Expenditures

(394,047)

(372,697)

21,350

Other Financing Sources (Uses): Transfers In

437,797 (43,750) 394,047

437,797 (41,035) 396,762

Transfers Out

2,715 2,715

Total Other Financing Sources (Uses)

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

$

24,065

24,065

Fund Balance - July 1

178,487

178,487

Fund Balance - June 30

202,552 $

202,552 $

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

202,552 $

26,870 (26,870)

Current Year Activity Fund Balance - June 30

202,552 $

-76-