§ 160A-349.7. Presentation of budget; details of budget; appropriation; payment to board. - North Carolina Statutes

§ 160A‑349.7. Presentation of budget; details of budget; appropriation; payment to board.

Thirty days prior to the adoption of the annual budget by the governingbody of the town or city, the said trustees shall present to such governingbody a budget for the ensuing year, in which said budget there shall be set outin detail an accurate account of the receipts and expenditures of the board forthe previous year, the estimated expense for the ensuing year, the estimatedsource of income from all sources, other than appropriation by the governingbody of the town or city, any balance on hand, and such other information asthe said trustees may think proper; and the said governing body of the town orcity shall in the annual budget include such appropriation as it deems properfor the care and maintenance of the said cemetery for the ensuing year, whichshall be paid over to the board of trustees in monthly installments.

For purposes of the Local Government Budget and Fiscal Control Act (Chapter 159, Subchapter III), the board of trustees of a cemetery is  a boardof the municipal corporation establishing the board of trustees and is not apublic authority as defined by G.S. 159‑7. (Pub. Loc. 1923, c. 583, s. 7; 1971, c. 780, s. 37.3;1973, c. 474, s. 31; 1979, 2nd Sess., c. 1247, s. 31.)