§ 23-14-65-19 — Financial report; budget; expenditure of money

(a) During January of each year, a cemetery
board shall make a report to the legislative body of the municipality.
The report must:
(1) provide information on:
(A) the financial condition of the cemetery board; and
(B) the business done by the cemetery board during the
previous year; and
(2) include a statement showing the receipts and expenditures of
the cemetery board for the year.
(b) A cemetery board shall annually prepare a budget for the
cemetery or cemeteries under its control in the same manner as other
offices and departments of the municipality prepare budgets. The
budget of the cemetery board is subject to review under the budget
statutes applying to municipalities.
(c) A cemetery board may not expend funds without prior
appropriation by the legislative body of the municipality. If the
revenues of the cemetery board are not sufficient to meet the:
(1) current operating expenses; and
(2) amounts to be paid for the purchase of cemetery lands or other
property;
the deficiency in the revenues may be resolved through an
appropriation from the general fund of the municipality.

Legislative History

As added by P.L.52-1997, SEC.39.