The Waukesha City Cemetery Commission voted Oct. 13 to recommend the proposed 2026 executive operating budget for the cemetery, moving the measure to the City Council process. The motion was moved by Commissioner Mike Christine and seconded by Commissioner Ed Raiser and carried on a voice vote.

Commissioners and staff used the discussion to review operating revenue and expense projections for 2026 and to detail how planned transfers from trust funds are expected to cover an anticipated shortfall. City finance staff member Joe walked the commission through a multi-year projection of the Perpetual Care and Endowment trusts and presented a request that the cemetery plan for a $175,000 transfer from trust funds in 2026 (with modest inflationary increases thereafter) to support grounds maintenance and operations.

The nut of the discussion: the cemetery’s operating revenue mix relies substantially on city transfers and fees, while expenditures (personnel and maintenance) are growing faster than expected. Staff reported a roughly $10,000 gap in the 2026 operating pages supplied with the executive budget; commissioners were told staff will bring rate-and-fee recommendations back in December to address that shortfall.

Finance staff summarized assumptions used in trust projections: a conservative long-term investment return assumption (about 9.25% average in the model used), a 3% inflation factor for future years, and an estimate that $175,000 in 2026 (and similar, inflation-adjusted amounts thereafter) would be available without materially draining the funds. Staff noted past years in which the city did not take transfers and that the trust portfolios have nevertheless realized cumulative investment growth over the past multi-year period.

Commissioners asked for guardrails: if the trust balances or investment returns decline materially, the commission would revisit any large, recurring withdrawals and could recommend reducing the transfer amounts. Staff committed to bringing the detailed fee proposals and updated projections to the December meeting.

Ending: The commission’s recommendation sends the 2026 cemetery operating pages to the city’s budget process; staff will return in December with fee and rate proposals and follow-up detail on trust assumptions.