The Waukesha City Cemetery Commission on Oct. 13 recommended the citys proposed 2026 executive operating budget for the cemetery and heard staffs plan to request a transfer from trust funds to cover operating needs.

The commission recommended the budget after staff, represented by Karen (cemetery staff), presented the operating pages and projections. Finance staff (Joe) told the commission that, under conservative assumptions about future investment returns and inflation, staff plans to request $175,000 from the Perpetual Care Trust in 2026 to help cover cemetery operating costs.

The budget document shows a projected shortfall of almost $10,000 for 2026. Karen said commission members will review rates and fees in December and that adjustments there are expected to close that gap. Karen also gave an overview of the operating-revenue breakout and noted that transfers from other funds are projected to increase substantially year over year.

Joe summarized staffs long-range review of the trust funds and the reasoning for the proposed 2026 transfer. "With the conservative assumptions, we are asking for $175,000 to be taken out of the trust in 2026," Joe said. He told commissioners the Perpetual Care and Endowment Trusts have produced investment growth in recent years; staff modeled future withdrawals assuming modest inflation and historically averaged returns. Joe also said staff will return in January to request formal approval of transfers once year-end results are available.

Commissioners discussed the limits on city-controlled revenue. Commission members heard that roughly 602% of the citys operating revenue is funded by property tax and state aid, which constrains how quickly city revenue can grow compared with expenses. Karen said staff will present recommended fee and rate changes to the commission in December to address the projected shortfall.

The commission voted to recommend the proposed 2026 executive operating budget for the cemetery to the City Council. The motion was moved by Mike Christine and seconded by Amanda Roddy; commissioners voted in favor.

Staff said they will monitor trust balances and bring any concerns about long-term sustainability back to the commission for a policy discussion. Finance staff emphasized that continued withdrawals should be monitored against long-term investment performance so that trust principal is preserved as intended.

A separate, related item discussed at the meeting: staff noted a federal energy-efficiency grant connected to HVAC replacements; staff reported they expect reimbursement for that project after confirmation from the grantor.