The Specificity and Costs of Public Services in Cemetery Maintenance: A Case Study of Bydgoszcz City

Purpose: The aim of the article is to show the specificity of the organization of places such as cemeteries on the example of this type of facilities in the city of Bydgoszcz. Design/Methodology/Approach: The selection of this local government was deliberate. The research methods used by the authors in the work included: a study of the subject literature, an analysis of legal acts of various importance, a case study and the method of individual cases (collecting multi-faceted information regarding the studied case and then using it in the diagnosis of the studied phenomenon). Findings: In the course of the research, the authors identified the main problems related to management in cemeteries, while cataloguing the activities that the facility administrator is obliged to perform. It also enabled the identification of costs and the determination of the "potential supply and demand for burial sites" by indicating the number of births and deaths. Practical implications: Bydgoszcz is the first city in Poland to have tested e-Payments in relation to the provision of public services. Since July 28, the Ministry of Digitization has been testing pilot e-Payments in the mObywatel mobile application. In relation to the current situation, this applies to the payment of property tax instalments. If the system should be assessed positively and turns out to be effective, other payments are to be implemented successively. Moreover, from October 1, 2020, pursuant to the agreement of the parties between the City of Bydgoszcz and Przedsiębiorstwo Zieleń Miejska Sp. z o. o. (City Greenery Company, Ltd.), the previous administrator of municipal cemeteries – the City – took over municipal cemeteries for independent administration. Therefore, the identification of costs and their determinants can be used by local authorities to determine fees for the provision of public services in the field of cemetery. Originality/Value: The authors present the possibilities of organizing burial places and the potential costs associated with its implementation. This will allow for rationalization of expenses related to this service, both for the relatives of the deceased person and for the local government unit. Land is of limited nature and therefore its management is becoming more and more expensive.