Which statement best describes the purpose of the care and maintenance fund?

• A. To fund general cemetery operations
• B. To generate income that maintains cemetery property.
• C. To invest in unrelated ventures
• D. To cover burial costs

Answer: (B)

The care and maintenance fund is meant to ensure ongoing, long-term upkeep of cemetery property. Funds from the sale of interment rights are set aside in this fund and are used to generate income that pays for maintaining the grounds, monuments, roads, buildings, and other cemetery facilities over time. This structure protects the cemetery’s appearance and operations long after the sale, providing perpetual care for the property.

That’s why the best description is that the fund generates income to maintain cemetery property. It isn’t intended for general cemetery operations funded by day-to-day fees, it isn’t meant for investments in unrelated ventures, and it isn’t used to cover burial costs, which are handled through service charges and related fees.