The Councils, According To Art. 26.1 A) From The Lrbrl, They Must Provide The Cemetery Service. Due To The Lack Of Local Entities To Identify And Determine The Necessary Investments, The Maintenance And Economic Management Of The Cemetery Service, The Diputació De Girona, In The Exercise Of Their Functions Of Assistance And Cooperation In The Municipalities, They Support Them, Among Others, With The Cemetery Study Service. The Aforementioned Service Is To Provide Local Entities All The Information Regarding The Current State Of The Buildings, Constructions And Installations Of The Cemeteries They Manage, With The Identification And Evaluation Of All The Deficiencies And/Or Shortcomings They Present And The Necessary Action Proposals To Amend Them. The Information Referred To Aims To Provide Local Entities To Make Decisions Related To The Cemetery Service In Order To Comply With The Criteria Of Public Health And Accessibility That Provides For The Current Regulations, In Addition To The Criteria Of Quality, Efficiency And Sustainability That Is Expected Of Public Services, As Well As Establish A Base For The Calculation Of The Maintenance Rate That Is In Accordance With The Revenue And The Revenue Of The Revenue And The Revenue. The Purpose Of The Contract Is The Service Of Advice And Support For The Maintenance And Economic Management Of The Cemetery Service Of The Municipalities Of Ponts De Molins, Canet D'Adri, Foixà And The Emd Of L'Estartit. The Contract Includes All The Works, Journeys And Meetings Necessary For The Achievement Of The Object Of The Contract.