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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
Final
Positive
Budget
Actual
(Negative)
Revenues:
Charges for Current Services:
Forest Lawn Cemetery
282,000
$
283,710
$
1,710
$
Maplewood Cemetery
62,500
45,135
(17,365)
Greenhill Cemetery
34,000
28,090
(5,910)
Total Charges for Current Services
378,500
356,935
(21,565)
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
228,153
24,933
Forest Lawn Cemetery
305,488
293,326
12,162
Maplewood Cemetery
12,757
4,395
8,362
Greenhill Cemetery
224,810
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
415,160
Transfers Out
(43,750)
(41,803)
1,947
Total Other Financing Sources (Uses)
371,410
373,357
1,947
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)
178,487
$
Difference in Loan Treatment Required by Governmental
Accounting Standards:
Beginning Balance - July 1
26,480
Current Year Activity
390
Fund Balance - June 30
205,357
$
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