(A) A special non-reverting fund is established and entitled Cemetery Rental Payment Non-Reverting Fund.
(B) The Board of Public Works and Safety may use the funds accumulated in that account for the sole purpose of repairing, maintaining or erecting capital improvements designed to enhance the real estate utilized by the city for cemetery purposes. Such uses would include but not be limited to the following:
(1) Maintenance, repair and improvements of the Superintendent's residence.
(2) Landscaping and plantings in both the South Mound and West Lawn Additions of the New Castle Cemetery.
(3) Improvements and maintenance of other structures, roads and sidewalks located on cemetery grounds, such as the mausoleum, storage facilities, fencing, gates and other similar structures and facilities.
(C) All payments made from that account after the submission and approval of same on approved claim forms shall be subject to audit by the Indiana State Board of Accounts.
(Ord. 2921, passed - -93)