§ 1-10. Cemeteries.

(a)

Maintenance of cemeteries owned by nonprofit organizations. The maintenance of cemeteries owned by nonprofit organizations is a civic responsibility and promotes the public health, welfare, and safety. The city council may include in its annual budget appropriations for the maintenance of cemeteries owned by nonprofit organizations. Appropriations shall be made for cemetery maintenance only to those nonprofit organizations which have an active organization and which demonstrate to the city council that they have the capacity to maintain the cemeteries under their control.

(b)

Audit reports required. Any nonprofit organization receiving funds from the City of Terrell for maintenance of cemeteries shall present to the city council annually, within three months following the end of the organization's fiscal year, a complete audit report by a certified public accountant of all funds, city and other, received and disbursed during the year and a list of all assets and liabilities at the end of said year.

(c)

City employees will not maintain any cemeteries. The city will not directly maintain any cemetery, and no city employee shall work in any cemetery while performing his duties for the city, and no city-owned equipment shall be used for the maintenance or improvement of any cemetery or for the excavation or filling of any graves in the cemetery.