[HISTORY: Adopted by the Town Council of the Town of Tolland as indicated
in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Fees — See Ch. A173.
[Adopted 10-11-2005 by Ord. No. 73]
A.
There is hereby created a Cemetery Fund. There shall
be paid into the Cemetery Fund all proceeds from the sale of gravesites and
service fees and charges resulting from cemetery operations. There shall also
be paid into such fund amounts which the Town Council may, from time to time,
authorize to be transferred thereto from the General Fund.
B.
The Town Council may cause transfers to be made from the Cemetery Fund to the General Fund of the Town to defray the cost of cemetery operations and/or debt reduction costs attributable to cemetery development, provided such transfers to the General Fund shall be authorized only by means of annual budget appropriations of the Cemetery Fund or consistent with special appropriations authorized in accordance with § C9-14 of the Town Charter.
C.
An annual budget for the Cemetery Fund shall be prepared
and approved in the same manner as that provided by the charter for the General
Fund of the Town. Appropriations shall be made and expenditures executed in
the same manner, and with the same restrictions prescribed by the Charter,
for the General Fund. Any unappropriated, unexpended, or unencumbered funds
which may remain shall lapse to the balance of said fund at the close of each
fiscal year and shall not, therefore, be lapsed to the balance of the General
Fund. The Town Treasurer and the Director of Finance shall exercise control
and administration of the Cemetery Fund in accordance with their duties under
the Town Charter.
It is the intent of the Town Council that Town-owned cemeteries shall,
to the extent possible, be financially self-sustaining with respect to operation,
and self-amortizing with respect to development costs if funds are borrowed
for the purpose. To this end, the Town Council shall establish, and from time
to time amend, a list of fees and charges pertaining to the sale of gravesites
and the performance of services by the Town pertaining to the cemeteries,
provided the notification of the establishment of or amendment to said list
of fees and charges shall be filed with the Town Clerk upon its adoption.[1]
