The Inter Local Agreement adopted by the Kenton County Fiscal Court and the City of Covington in 1998 and subsequently amended in 2010, provides for the establishment of a Board of Overseers to operate and maintain Linden Grove Cemetery. The Board of Overseers currently consists of 3 members appointed by the City of Covington, 3 members appointed by the Kenton County Fiscal Court, and 3 At Large members appointed jointly by the City and County members. The Inter Local Agreement specifies that at least one of the At Large members of the Board must be familiar with Cemetery operations. Board members appointed by the local jurisdictions serve without remuneration for a term of three years with no limit on the number of successive terms. At Large Board members serve without remuneration for staggered terms of 1, 2, or 3 years with no limit on the number of successive terms. Under Kentucky law, the Cemetery’s Board of Overseers is a special purpose governmental entity (SPGE).
The City of Covington Finance Department maintains the Cemetery’s operating funds, and the Kenton County Attorney serves as Legal Counsel for the Cemetery Board. The City and County provide an annual allocation of $30,000 each from their respective General Fund operating budgets to provide for the Cemetery’s operating expenses. The Board hires a Superintendent, adopts rules and regulations governing the Cemetery, and approves an annual operating budget that provides for the costs of maintenance, equipment purchase and repairs, materials and supplies.
The Cemetery complies with all applicable Kentucky Revised Statutes governing the operation of cemeteries. Historic records are maintained by the Kenton County Public Library and the Northern Kentucky University Steely Library & Archives. Maintenance and preservation of all physical improvements in and to the Cemetery are the responsibility of the Cemetery through its Board with the costs of such maintenance provided in its’ annual operating budget. Since its inception, the Inter-Local Agreement for Linden Grove Cemetery has become a widely recognized model for inter-governmental cooperation.