ABSTRACT
The management of active Portuguese cemeteries in the present day holds three distinct realities: it may be public, private, or a public–private partnership. Public cemeteries tend to be the most important source of revenue for municipalities and civil parishes. At the lower level of government, local authorities run local cemeteries, with the President of each one being its superior member. The cemetery administrator (usually a single individual) is responsible for assisting the community in any cemetery-related matters, processing all application forms and issuing payment receipts for burials and exhumations, purchases, and other documental matters. This professional also reports any relevant matters related with the cemetery (e.g. damaged graves or complaints) to the Executive Board and the President. Public cemeteries managed by public entities differ from one another in very significant ways, since they each have the authority to publish their own internal regulations—which follow a national model, but may divert from it when appropriate.
