[HISTORY: Adopted by the Village Board of the Village of
Grafton as Title 13, Ch. 13.28, of the 1979 Code; amended in its entirety
by Ord. No. 024, Series 2004. Subsequent amendments noted where applicable.]
The Cemetery Superintendent shall annually recommend to the
Village Board an amount as is deemed necessary to maintain and operate
the municipal cemeteries for the ensuing year. The moneys shall be
expended under direction of the Cemetery Superintendent for the development,
improvement, upkeep and care of the cemetery. Unless previously authorized
by the Village Board, no debt or deficit shall be incurred which cannot
be fully paid by moneys in the cemetery account.
All moneys received for perpetual care shall be credited to
the perpetual care trust fund to be held by the Village as trustee,
and shall be invested as provided by § 66.0603(1m), Wis.
Stats. The income from such trust fund shall be paid into the Village
treasury but shall not be used for any purpose except the care of
the cemetery.
The Village Director of Administrative Services shall serve
as trustee to receive and hold moneys in trust, according to the terms
of any gift or bequest, the income of which is to be used for the
improvement, maintenance, repair, preservation or ornamentation of
the cemetery or any lot or structure thereon. Such moneys shall be
invested pursuant to the Wisconsin Statutes in the same manner as
moneys in the perpetual care trust fund, but separately accounted
for. No additional compensation shall be paid the Director of Administrative
Services for his duties under this chapter, and the bond of the Director
of Administrative Services shall also cover the performance of all
such duties.
The cemetery account shall be audited annually by the Village
Auditor.
