All sales of cemetery lots and niches shall be deposited in an irreducible nonexpendable trust accounting fund, the interest of which shall be used exclusively for the maintenance, operation of and capital improvements construction in the cemetery. Actual operations will continue in the general fund. Capital expenditures resulting in additional sales shall be provided from the irreducible nonexpendable trust accounting fund. Interest earnings, when available, will be transferred through an operating transfer to the general fund. (Ord. 15-19 § 2, 2015; prior code § 13.16.025)