COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.:4491H.01I Bill No.:HB 2143 Subject:Cemeteries; Estates, Wills and Trusts Type:Original Date:January 24, 2022Bill Summary:This proposal changes the laws regarding cemetery trust funds to allow use
of principal funds in certain situations.
FISCAL SUMMARY
ESTIMATED NET EFFECT ON GENERAL REVENUE FUNDFUND AFFECTEDFY 2023FY 2024FY 2025Total Estimated Net
Effect on General
Revenue $0$0$0
ESTIMATED NET EFFECT ON OTHER STATE FUNDSFUND AFFECTEDFY 2023FY 2024FY 2025Total Estimated Net
Effect on Other State
Funds $0$0$0
Numbers within parentheses: () indicate costs or losses. L.R. No. 4491H.01I
Bill No. HB 2143
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January 24, 2022
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ESTIMATED NET EFFECT ON FEDERAL FUNDSFUND AFFECTEDFY 2023FY 2024FY 2025Total Estimated Net
Effect on All Federal
Funds $0$0$0
ESTIMATED NET EFFECT ON FULL TIME EQUIVALENT (FTE)FUND AFFECTEDFY 2023FY 2024FY 2025Total Estimated Net
Effect on FTE 000
☐ Estimated Net Effect (expenditures or reduced revenues) expected to exceed $250,000 in any
of the three fiscal years after implementation of the act or at full implementation of the act.
☐ Estimated Net Effect (savings or increased revenues) expected to exceed $250,000 in any of
the three fiscal years after implementation of the act or at full implementation of the act.
ESTIMATED NET EFFECT ON LOCAL FUNDSFUND AFFECTEDFY 2023FY 2024FY 2025Local Government$0$0$0 L.R. No. 4491H.01I
Bill No. HB 2143
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January 24, 2022
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FISCAL ANALYSIS
ASSUMPTION
§214.160 – Cemetery trust funds
Officials from the Boone County Commissioner’s Office state the fiscal impact from imposing
upon the counties the obligation of maintaining cemeteries, when insufficient funds have been
allocated by the organization which created the cemetery is enormous and allowing the
commission to use principal when sufficient funds exist is not likely to happen. Counties should
be allowed the ability to refuse to accept these cemeteries, otherwise resources that should be
used for core county functions will be diverted to maintain the cemeteries OR the cemeteries will
be allowed to fall into disrepair, because of the lack of available funds.
Oversight notes the county commission which has oversight over trust funds may use the
principal of the trust fund to maintain and beautify cemeteries as they deem necessary. Oversight
assumes this language in the proposal allows a commission to utilize principal funds for the
purpose of the basic maintenance to control the growth of grass and weeds. Oversight sees this as
a potential change in policy for county commissions and will reflect a zero impact in the fiscal
note.
Officials from the Department of Commerce and Insurance assume the proposal will have no
fiscal impact on their organization. Oversight does not have any information to the contrary.
Therefore, Oversight will reflect a zero impact in the fiscal note.
Officials from Greene County assume the proposal will have no fiscal impact on their
organization. Oversight does not have any information to the contrary. Therefore, Oversight will
reflect a zero impact in the fiscal note.
Oversight only reflects the responses received from state agencies and political subdivisions;
however, other counties were requested to respond to this proposed legislation but did not. A
general listing of political subdivisions included in Oversight’s database is available upon
request.
FISCAL IMPACT – State GovernmentFY 2023
(10 Mo.)
FY 2024FY 2025$0$0$0 L.R. No. 4491H.01I
Bill No. HB 2143
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January 24, 2022
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FISCAL IMPACT – Local GovernmentFY 2023
(10 Mo.)
FY 2024FY 2025$0$0$0
FISCAL IMPACT – Small Business
Small businesses who maintain and beautify public or private cemeteries may benefit from the
provisions of this proposal.
FISCAL DESCRIPTION
This bill authorizes county commissions to use a part of the principal of a cemetery trust fund for
the support and maintenance of the cemetery when the net income of the trust fund is insufficient
for those purposes.
This legislation is not federally mandated, would not duplicate any other program and would not
require additional capital improvements or rental space.
SOURCES OF INFORMATION
Department of Commerce and Insurance
Boon County Commissioners
Greene County
Julie MorffRoss StropeDirectorAssistant DirectorJanuary 24, 2022January 24, 2022