Cemetery Perpetual Care
Explore this fund’s reported income, spending, and balances. The summary shows audited FY2025 figures; each section identifies its own years.
Fund balance is the reported amount remaining, not necessarily cash available to spend.
Financial historyCompare reported revenue, spending, transfers, and balances across years.
Available audited history: 2017-2018 through 2024-2025. A year before first separate reporting is not represented as zero. Changes in source presentation are explained below.
| Measure | Actual2017-2018 | Actual2018-2019 | Actual2019-2020 | Actual2020-2021 | Actual2021-2022 | Actual2022-2023 | Actual2023-2024 | Actual2024-2025 |
|---|---|---|---|---|---|---|---|---|
| Beginning balance (as presented) | 228,474 | 238,288 | 314,362 | 338,517 | 379,146 | 337,960 | 360,843 | 407,601 |
| Revenue, including reported nonoperating revenue | 9,814 | 22,074 | 24,155 | 40,629 | (41,186) | 22,883 | 50,503 | 50,768 |
| Expenditures | 0 | 0 | 0 | 0 | 0 | 0 | 3,745 | 4,243 |
| Other financing sources / (uses) | 0 | 54,000 | 0 | 0 | 0 | 0 | 0 | 0 |
| Reported change | 9,814 | 76,074 | 24,155 | 40,629 | (41,186) | 22,883 | 46,758 | 46,525 |
| Ending fund balance | 238,288 | 314,362 | 338,517 | 379,146 | 337,960 | 360,843 | 407,601 | 454,126 |
Revenue and expense fields use the source’s accounting basis. Investment income and capital contributions are not assumed to be service receipts; transfers are not counted as revenue. Zero in these aggregate schedules means no reported activity in that category, not proof that a missing detailed account is zero.
History sources and reporting changes
- 2017-2018: Source schedule retained. PDF page 118
- 2018-2019: Other financing in FY2018–19 is a $54,000 capital contribution. PDF page 131
- 2019-2020: Source schedule retained. PDF page 135
- 2020-2021: Source schedule retained. PDF page 131
- 2021-2022: Negative revenue reflects a 48,391 investment loss offset by 7,205 of charges for services. PDF page 137
- 2022-2023: Source schedule retained. PDF page 136
- 2023-2024: Source schedule retained. PDF page 146
- 2024-2025: Source schedule retained. PDF page 145
Revenue detailCompare income across fiscal years, with the latest year's detailed sources below.
Audited revenue, not cash receipts. Transfers and borrowing are separate. A dash means the category is not separately reported here.
| Revenue source | ActualFY2018 | ActualFY2019 | ActualFY2020 | ActualFY2021 | ActualFY2022 | ActualFY2023 | ActualFY2024 | ActualFY2025 |
|---|---|---|---|---|---|---|---|---|
| Investment and interest income | 7,354 | 19,495 | 20,060 | 35,897 | (48,391) | 20,876 | 46,833 | 47,288 |
| Charges for services | 2,460 | 2,579 | 2,850 | 4,732 | 7,205 | 2,007 | 3,670 | 3,480 |
| Miscellaneous | — | — | 1,245 | — | — | — | — | — |
| Total revenue | 9,814 | 22,074 | 24,155 | 40,629 | (41,186) | 22,883 | 50,503 | 50,768 |
What the revenue records show
FY2021 to FY2022: Revenue changed from $40,629 to a loss of $41,186. The audit reports a $48,391 investment loss; the negative total is not a missing value. FY2021 source FY2022 source
Source notes
- FY2018: Audited permanent-fund revenue categories.
- FY2019: Audited permanent-fund revenue categories; the $54,000 capital contribution is excluded.
- FY2020: Audited permanent-fund revenue categories.
- FY2021: Audited permanent-fund revenue categories.
- FY2022: Audited permanent-fund revenue categories recovered from the scanned statement.
- FY2023: Audited permanent-fund revenue categories recovered from the scanned statement.
- FY2024: Audited permanent-fund revenue categories.
- FY2025: Audited permanent-fund revenue categories.
FY2025 revenue detail
Actual revenue on the audit’s accounting basis. Transfers and borrowing are separate from these totals.
Revenues: $50,768
Total revenue: $50,768
Latest budget: a comparison has not yet been prepared for this fund.