The Amherst Board of Selectmen (BOS), along with the Cemetery Trustees and the Trustees of the Trust Funds launched a seven-person committee to review various categories related to cemetery maintenance finances. The Cemetery Maintenance Finance Advisory Committee shall offer recommendations to the BOS and to the trustees for their consideration as independent governmental units that operate under different sets of RSA’s.
The categories encompass:
Regulations – Gaining clarity about, and adherence to, legal requirements regarding the management and disbursement of related trusts. This effort shall focus on understanding the purposes, uses of, status, forms of disbursement, and appropriate strategies for managing cemetery trusts – particularly the Putnam, Wilkins, Other, Perpetual Care, and the Cemetery Lots Maintenance Trusts.
Processes – Upgrading and adhering to processes related to the “sale” of plots, burial expense tracking and reimbursement, and the financial management of revenue and expense streams associated with cemetery maintenance. This would include, but not be limited to:
- A review of, and recommendations for, ways to handle finances associated with the granting of rights to inter (including pricing and the split between cemetery trust funds and the town’s general fund).
- Procedures by which Cambridge Trust deposits inflowing funds into appropriate trust and general fund accounts, as well as procedures by which those funds are disbursed.
- Managing finances related to the cost of burials.
- Tracking, apportioning, vouchering, and reimbursing the town for cemetery maintenance.
Financial Reconciliation – For identified situations where monies have not been billed, paid, or deposited in proper accounts, to reconcile and correct these variances for whatever period is deemed appropriate.
This seven-person committee includes a representative from the BOS, Cemetery Trustees, and Trustees of the Trust Funds; the Amherst Finance Director; and three Amherst citizens appointed by the selectmen.
June 18, 2014 at 6:30pm in the Barbara Landry Meeting Room at Town Hall
May 15, 2014 at 7pm in the Barbara Landry Meeting Room at Town Hall
May 1, 2014 at 6pm in the Barbara Landry Meeting Room at Town Hall
Statement of Findings & Recommendations of the Cemetery Finance Committee