A fund, to be known as the City View Cemetery fund, is hereby created for the purpose of accounting for funds received, disbursed or expended in conjunction with the City View Cemetery facility. Revenues are generated through fees and charges. Expenditures are for the cost of operating the facility and purchasing items for resale. The flow of funds assumption is that restricted revenues are spent on a specific identification basis. [Ord. 4073, 2012; Code 1970 § 3.136.010.]