There is created in the city treasury a special fund to be known as the cemetery fund. This fund shall consist of all monies now on hand arising out of the operation of the municipal cemetery, and all monies hereafter received from the sale of lots, opening and closing of graves, and all monies hereafter received by gift, donation, devise, taxation or any other source for cemetery purposes. All income from Eloy memorial park shall be deposited to the cemetery fund, and all expenses of operation, maintenance and upkeep of said cemetery shall be paid out of said cemetery fund. Said fund shall also be exempt from the provisions of the financial code, and any balances therein at the close of each fiscal year shall not revert to the general fund, but shall remain in said cemetery fund. (Ord. 53 § 5, 5-14-1956)