[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.