What is the role of the Cemetery Association Board of Directors?

The role of the Cemetery Association Board of Directors primarily involves governance and oversight, which includes the creation of financial statements for the association. This task is crucial as financial statements provide transparency regarding the financial health of the cemetery association, allowing stakeholders to make informed decisions about operations, maintenance, and future planning. The board is responsible for ensuring that funds are used appropriately and that the association remains financially viable, which directly supports its mission to serve the community.

The other options, while related to the overall functioning of a cemetery, reflect responsibilities that may fall under other roles or departments within the association rather than being the primary function of the board of directors. The board focuses more on strategic leadership and compliance, which encompasses financial management.