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Municipal Service Review (MSR)
And
Sphere of Influence (SOI) Plan
Public Cemetery
District Services
Adopted
August 15 2005
Lafco Resolutions 2005-11 and 2005-12
Local Agency Formation Commission of Calaveras
County
Municipal Service Review Study Calaveras County LAFCO
Cemetery Districts 2005
CALAVERAS COUNTY LOCAL AGENCY
FORMATION COMMISSION (LAFCO)
Government Center
891 Mountain Ranch Road
San Andreas, CA 95249
John Benoit, Executive Officer
(209) 754-6303
I:a.1. Commissioners
Tom Tryon, Member
Victoria Erickson, Member
Norman Price, Member
Lee Seaton, Member
John Lavaroni, Independent Special District Member
Tony Tyrrell, Independent Special District Member
Mike Hathaway, Public Member
I:a.2. Alternate Commissioners
Merita Callaway, County Member
Bill Hutchinson, City Member
Al Ohlau, Independent Special District Member
Gene Weatherby, Public Member
a) Consultant
Dennis Dickman, Principal
II. Dennis Dickman and Associates
P.O. Box 1418
San Andreas, CA 95249
(209) 293-7211
a) Mapping
Calaveras County Technology Services Department
Government Center
San Andreas, CA 95249
Howard Stohlman, Director
David Pastizzo, GIS Coordinator
Doug Polzoni, GIS Technician
(209) 754-6366
Municipal Service Review Study Calaveras County LAFCO
Cemetery Districts 2005
TABLE OF CONTENTS
Section Page
I. Executive Summary ................................................................................. III-1
II. Introduction .............................................................................................. IV-1
II:a. Local Agency Formation Commission ............................................... IV-1
II:b. Local Government Reorganization Act .............................................. IV-1
II:c. Service Review Guidelines ................................................................ IV-2
III. Public Cemetery Districts ........................................................................ V-1
III:a. Altaville Cemetery District .................................................................. V-2
III:b. Copperopolis Cemetery District ......................................................... V-3
III:c. Mokelumne Hill Cemetery District ...................................................... V-3
III:d. Murphys Cemetery District ................................................................. V-4
III:e. Rail Road Flat Cemetery District ........................................................ V-4
III:f. San Andreas Cemetery District ........................................................... V-5
III:g. Vallecito Cemetery District ................................................................. V-5
III:h. West Point Cemetery District ............................................................. V-6
IV. Determinations ......................................................................................... VI-1
IV:a. Infrastructure Needs and Deficiencies .............................................. VI-1
IV:b. Growth and Population Projections .................................................. VI-1
IV:c. Financing Constraints and Opportunities .......................................... VI-2
IV:d. Cost Avoidance Opportunities .......................................................... VI-2
IV:e. Rate Restructuring Opportunities ..................................................... VI-2
IV:f. Opportunities for Shared Facilities .................................................... VI-3
IV:g. Governmental Structure Options ...................................................... VI-3
IV:h. Management Efficiencies ................................................................. VI-3
IV:i. Local Accountability and Governance ............................................... VI-3
V. Considerations for Reorganization ....................................................... VII-1
V:a. Consolidation .................................................................................... VII-1
V:b. Formation ......................................................................................... VII-1
V:c. Dissolution ........................................................................................ VII-1
V:d. Annexation and Detachment ............................................................ VII-1
VI. Conclusions and Recommendations ................................................... VIII-1
VI:a. Conclusions .................................................................................... VIII-1
VI:b. Recommendations .......................................................................... VIII-1
VII. References ............................................................................................... IX-1
VIII. Appendices ................................................................................................ X-1
VIII:a. Financial Overview .......................................................................... X-1
Municipal Service Review Study Calaveras County LAFCO
Cemetery Districts 2005
III. Executive Summary
Local Agency Formation Commissions (LAFCO) were created in 1963 to
assist the State of California in encouraging the orderly development and
formation of local public agencies. There is a LAFCO in each California County.
LAFCO has the power to conduct studies, approve or disapprove proposals,
modify boundaries of cities and special districts, and impose reasonable terms
and conditions on approval of proposals.
The Cortese-Knox-Hertzberg Local Reorganization Act of 2000 (CKH Act)
established procedures for local government changes of organization. The CKH
Act also requires LAFCO to update the Spheres of Influence (SOI) of all local
agencies within the county by January 1, 2006. A Sphere of Influence is defined
as a plan for the probable physical boundary and service area of a local agency
or municipality. A service review must be conducted for each local agency to
update the SOIs.
This Municipal Service Review addresses public cemetery district services
within Calaveras County and updates the SOI for the eight public cemetery
districts as follows.
Altaville Cemetery District
Copperopolis Cemetery District
Mokelumne Hill Cemetery District
Murphys Cemetery District
Rail Road Flat Cemetery District
San Andreas Cemetery District
Vallecito Cemetery District
West Point Cemetery District
There are private cemeteries within Calaveras County but they are not
part of this service review.
It is recommended that the SOIs remain coterminous with the district
boundaries for the Altaville, Mokelumne Hill, Murphys and West Point Cemetery
Districts. It is also recommended that the SOIs be amended for the
Copperopolis, Vallecito, Rail Road Flat, and San Andreas Cemetery Districts to
include additional territory beyond their current district boundaries. Refer to the
map in Section V of this report for a description and depiction of the proposed
SOIs.
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Cemetery Districts Page III-1
It is recommended that LAFCO adopt the Resolutions contained in
Section VI of this report. The Resolutions contain written determinations as
required by the CKH Act plus various recommendations. These
recommendations are summarized as follows:
The County Board of Supervisors should consider appointing itself to serve as
the Board of Trustees of the cemetery districts and appoint the current
Trustees as Advisory Committees.
The County Board of Supervisors should consider the creation of a “Special
Districts Coordinator” position within County government to manage the
cemetery districts plus perform other special district functions. The Special
District Coordinator would be responsible for working with the Advisory
Committees in preparing capital improvement plans for each cemetery,
proposing adequate funding sources and fees to undertake needed capital
improvements, preparing long-range budgets taking into account acceptable
reserve amounts, and applying for available grant funding. The Special District
Coordinator could also likely serve this function for the County’s Lighting
Districts as well as for other special districts within the County. Funding for the
Special Districts Coordinator position could come from a combination of special
district funds and grant administration funding.
If the County Board of Supervisors decides not to appoint itself as Trustees and
not create a Special District Coordinator position, the current Board of Trustees
of the cemetery districts should at least prepare long-range Capital
Improvements Plans with accompanying financial plans for adequate fees and
reserve amounts.
Prior to the next Municipal Service Review update, LAFCO should investigate
the consolidation of the cemetery districts into one countywide cemetery district.
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Cemetery Districts Page III-2
IV. Introduction
IV:a. Local Agency Formation Commission
Local Agency Formation Commissions (LAFCOs) are quasi-legislative
local agencies created in 1963 to assist the State in encouraging the orderly
development and formation of local agencies. There is a LAFCO in each
California County. LAFCOs are independent agencies that are not part of county
government, special district, or cities.
LAFCO in Calaveras County is comprised of seven Commissioners
appointed by the County, City of Angels, special districts, and a public member
appointed by the other six Commissioners.
The fundamental mission of a LAFCO is to implement the provisions of the
Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000 (CKH
Act). LAFCO has the power to conduct studies, approve or disapprove
proposals, modify boundaries of cities and special districts, and impose
reasonable terms and conditions on approval of proposals.
IV:b. Local Government Reorganization Act
The Cortese-Knox-Hertzberg Local Government Reorganization Act of
2000 (CKH Act) establishes procedures for local government changes of
organization. The CKH Act contains three previous laws that governed changes
in the boundaries and organization of cities and special districts. The Knox-
Nisbet Act, the Municipal Reorganization Act and the District Reorganization Act
were consolidated into the CKH Act.
The CKH Act contains the following major policies:
• To encourage orderly growth and development which are essential to
the social, fiscal, and economic well being of the State;
• To promote orderly development by encouraging the local formation
and determination of boundaries and working to provide housing for
families of all incomes;
• To discourage urban sprawl;
• To preserve open space and prime agricultural lands by guiding
development in a manner that minimizes resource loss;
• To exercise its authority to ensure that affected populations receive
efficient governmental services, to promote logical formation and
boundary modifications that direct the burdens and benefits of
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Cemetery Districts Page IV-1
additional growth to those local agencies that are best suited to provide
the necessary services and housing;
• To make studies and obtain and furnish information which will
contribute to the logical and reasonable development of local agencies
and to shape their development so as to advantageously provide for
the present and future needs of each county and its communities;
• To establish priorities by assessing and balancing total community
services needs with financial resources available to secure and provide
community services and to encourage government structures that
reflect local circumstances, conditions, and financial resources;
• To determine whether new or existing agencies can feasibly provide
needed services in a more efficient or accountable manner and, where
deemed necessary, consider reorganization with other single purpose
agencies that provide related services;
• To update the Spheres of Influence (SOIs) of all local agencies within
the county by January 1, 2006; and
• Conduct a review of all municipal services by county, region, sub-
region or other geographic area prior to, or in conjunction with, SOI
updates or the creation of new SOIs.
Sphere of Influence (SOI) is defined as a plan for the probable physical
boundary and service area of a local agency or municipality as determined by
LAFCO. The SOI is an important tool for planning and shaping the logical and
orderly development and coordination of local governmental agencies so as to
advantageously provide for the present and future needs of the county and its
communities.
In determining the SOI of each local agency, the Commission shall
consider and prepare a written statement of its determinations with respect to
four factors: (1) the present and planned land uses in the area, including
agricultural and open space lands, (2) the present and probable need for public
facilities and services in the are, (3) the present capacity of public facilities and
adequacy of public services which the agency provides or is authorized to
provide, and (4) the existence of any social or economic communities of interest
in the area if the Commission determines that they are relevant to the agency.
IV:c. Service Review Guidelines
The Governors Office of Planning and Research (OPR) has prepared
guidelines for LAFCO to conduct reviews of California municipal services. OPR
published in August of 2003 the Final Guidelines.
The CKH Act, together with OPR’s guidelines, requires LAFCO to conduct
a comprehensive review of all agencies that provide services within the county.
Municipal Service Review Study Calaveras County LAFCO
Cemetery Districts Page IV-2
The service reviews must prepare a written statement of LAFCO’s determination
with respect to each of the following:
• Infrastructure needs or deficiencies;
• Growth and population projections;
• Financing constraints and opportunities;
• Cost avoidance opportunities;
• Opportunities for rate restructuring;
• Opportunities for shared facilities;
• Government structure options, including advantages and
disadvantages of consolidation or reorganization of service providers;
• Evaluation of management efficiencies; and
• Local accountability and governance.
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Cemetery Districts Page IV-3
V. Public Cemetery Districts
Calaveras County is located on the eastern side of the Central Valley east
of Stockton, California. It is part of the historic Mother Lode region of the Sierra
Nevada Mountains. The County encompasses 1,028 square miles and had a
population of 40,554 according to the 2000 Census. There is one city in the
County, the City of Angels (also known as Angels Camp), with a population of
3,004 based upon the 2000 Census.
There are eight public cemetery districts within Calaveras County. Refer to the
accompanying map. The cemetery districts are identified below:
Altaville Cemetery District
Copperopolis Cemetery District
Mokelumne Hill Cemetery District
Murphys Cemetery District
Rail Road Flat Cemetery District
San Andreas Cemetery District
Vallecito Cemetery District
West Point Cemetery District
Cemetery districts were formed under various California legislative acts
beginning in 1854. The State in 1909 enacted legislation that provided for the
formation of public cemetery districts as they exist today with specific boundaries
to maintain, operate, and acquire cemeteries for the burial needs of their
communities. The public cemetery districts act and operate under the California
statutory law known as the Health and Safety Code, Division, Part 4, Public
Cemetery Districts. Pursuant to Sections 9020-9031, the County Board of
Supervisors may appoint three or five persons to serve as the Board of Trustees
of each cemetery district. The Board of Supervisors may instead appoint itself as
the Board of Trustees.
In addition to the public cemetery districts, there are a number of private
cemeteries in the County.
This Municipal Service Review report addresses the public cemetery
districts within the County and does not address private cemeteries that may
exist upon private property.
A brief description of each public cemetery district follows.
Municipal Service Review Study Calaveras County LAFCO
Cemetery Districts Page V-1
V:a. Altaville Cemetery District
The Altaville Cemetery District was established in August of 1926 by a
resident petition of those living within the Angels Camp and Altaville areas. The
governing board of the District is known as the Trustees and is comprised of 5
members, who are residents of the district, and who are appointed by the County
Board of Supervisors. The Board of Trustees meets at least once a month. The
Board meets at a Board member’s home since the District does not have an
office. The meetings are publicly noticed.
The District has four cemeteries all that were in operation prior to 1926.
The cemeteries are within the city limits of the city of Angels but the district’s
boundary and service territory extend beyond the city limits. The four cemeteries
have a total acreage of 15.76 acres. The Catholic Cemetery has 5.68 acres, the
Protestant Cemetery 7.08 acres, the Lode Cemetery (IOOF) has 1.15 acres and
the Serbian Cemetery has 1.85 acres. The District is currently working on
establishing the number of existing burial sites using a GPS system.
The District’s cemeteries provide a history of the community with the in
migration to the area of people from various places in the world such as
Herzegovina, Bosnia, Italy, France, Portugal and Germany.
The Altaville Cemetery District does not provide any services other than
the sale of burial and cremation plots. The District has a fee schedule for the
plots that vary in price for residents of the district, eligible non-residents and out
of district.
The District is a member of the California Association of Public
Cemeteries and the California Special Districts Association from which the
District purchases its insurance coverage.
The District has adopted a Capital Improvements Plan (CIP) outlining
needed improvements at each of the cemeteries. The CIP outlines improvements
to waterlines, drainage systems, tree trimming and removal, fencing, and access
roads.
The District has one-part time employee for maintenance. Volunteers
from the Old Rose Committee help categorize and maintain the old antique roses
found within the Catholic and Protestant Cemeteries. The District occasionally
contracts for maintenance and improvement services.
The Altaville Cemetery District boundary and current SOI are coterminous.
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Cemetery Districts Page V-2
V:b. Copperopolis Cemetery District
The Copperopolis Cemetery has been in use for over a hundred years.
However, the Copperopolis Cemetery District was established in 1950 for the
purpose of maintaining a public cemetery. The Copperopolis Cemetery District is
governed by a three-member Board of Directors that are appointed by the
County Board of Supervisors. The Board meets upon a quarterly basis.
The Copperopolis Cemetery was established as a community cemetery in
the 1880’s. It is located off Reed’s Turnpike on Jackson and Cemetery Lanes
not far form the historical part of the Copperopolis Main Street. The cemetery
currently occupies 5.8 acres with 413 existing burial sites. The cemetery can
accommodate over 2,000 burial plots.
The cemetery provides a vital historical picture of the town of
Copperopolis since its beginning in 1853 through the present. The cemetery
reflects the growth of the town in its height of mining and ranching and is a local
attraction.
The Copperopolis Cemetery District does not currently provide any
services other than burial plots. Plots were provided free of charge until recently
when the district established a fee per plot to assist in off setting maintenance
costs. The Board is considering the establishment of annual maintenance dues
and the possibility of development impact fees.
The Cemetery District has no employees. Bids are solicited in the late
spring of each year for grounds maintenance.
The Copperopolis Cemetery District boundary and Sphere of Influence
(SOI) are coterminous.
V:c. Mokelumne Hill Cemetery District
The Mokelumne Hill Cemetery District was established in 1941 for the
purpose of maintaining a public cemetery. A three-member Board governs the
District.
The District maintains and operates three cemeteries, two of which are
located in town and one outside of town. The Protestant Cemetery is located at
the corner of West Center Street and Miwok Trail. It contains approximately 7
acres and has 1,850 burial plots plus a Jewish Cemetery of .36 acres with 300
plots. The Catholic Cemetery is located on East Center Street and has 2,700
burial plots on 6.72 acres. The Jesus Maria Cemetery is a rural cemetery
Municipal Service Review Study Calaveras County LAFCO
Cemetery Districts Page V-3
located along Jesus Maria Road approximately 10 miles from the intersection
with State Highway 26.
As other cemeteries in the County, the cemeteries in Mokelumne Hill date
back to the Gold Rush era. A portion of the Protestant Cemetery was set aside
for burial of the Chinese in urns until the remains could be shipped to China for
burial.
The District offers burial and cremation plots at various rates for residents
and non-residents.
The District has one part-time Secretary. All other staffing is on a
volunteer basis. The District has no offices or other facilities or equipment. The
District does not have a Capital Improvements Plan but makes improvements on
an as needed basis. The District undertook road improvements to the
cemeteries last year.
The Mokelumne Hill Cemetery District boundary and SOI are
coterminous.
V:d. Murphys Cemetery District
The Murphys Cemetery District was established in 1930 for the purpose of
maintaining the Protestant and Catholic cemeteries in the Murphys Area. A three-
member Board governs the District. The Catholic Church assumes all
responsibility for the operations of the Catholic Cemetery other than
maintenance.
The District’s boundaries and current SOI are coterminous. The District
did not respond to LAFCO’s request for data. Therefore, no additional
information is available for the Murphys Cemetery District.
V:e. Rail Road Flat Cemetery District
The Rail Road Flat Cemetery District was established in 1956 for the
purpose of maintaining and operating an existing cemetery. The District is
governed by a three member Board of Trustees that are appointed by the County
Board of Supervisors. The Board meets once every one to two months.
The District operates and maintains the Rail Road Flat Cemetery which is
located on Cemetery Road off Independence Road near the community of Rail
Road Flat. The cemetery is located on 7.5 acres, has approximately 500 existing
burial sites and 200 available burial sites.
Municipal Service Review Study Calaveras County LAFCO
Cemetery Districts Page V-4
The cemetery, as others in the County, was established during the gold
rush era.
The District has one part-time maintenance employee and volunteer
assistance. The District does not have a capital improvements plan but
undertakes maintenance of the cemetery as needed.
The Rail Road Flat Cemetery District boundary and current SOI are
coterminous.
V:f. San Andreas Cemetery District
The San Andreas Cemetery District was formed in 1943 for the purpose of
assuming the maintenance and operation of a public cemetery in San Andreas.
A three-member Board of Trustees governs the District.
The District operates and maintains the Peoples Cemetery that is located
on Cemetery Lane in the town of San Andreas. The cemetery contains 11.55
acres and has approximately 700 burial sites with one-half currently utilized. A
portion of the cemetery contains the Masonic Cemetery and Odd Fellows
Cemetery. The District is in discussions with the St. Andrews Catholic Church
regarding the ownership and maintenance of the Catholic Cemetery located in
San Andreas.
The District has two part-time maintenance persons and one secretary.
The District has a small tool shed but no office. The District primarily relies upon
its own staff rather than private contractors for maintenance services.
The San Andreas Cemetery District boundary and current SOI are
coterminous.
V:g. Vallecito Cemetery District
The Vallecito Cemetery District was formed in 1949 for the purpose of
acquiring land for use as cemeteries and the maintenance of such cemeteries. A
three-member Board of Trustees governs the District.
The District operates and maintains two cemeteries. Cemetery Number 1
is located on Cemetery Lane in the town of Vallecito and is approximately 1 acre
in size. Cemetery Number 2 (also known as the Odd Fellows Cemetery) is
located off of the intersection of State Highway 4 and Vallecito Bypass Road and
is approximately one-half acre in size. The number of existing burial sites at
each cemetery is unknown. The District has indicated there is sufficient acreage
at the cemeteries for future burial sites.
Municipal Service Review Study Calaveras County LAFCO
Cemetery Districts Page V-5
The District does not have any employees. Volunteers, inmates, or
persons performing community service primarily perform maintenance. The
District does not own any facilities or equipment.
The Vallecito Cemetery District boundary and current SOI are
coterminous.
V:h. West Point Cemetery District
There is no record of when the West Point Cemetery was established but
the oldest headstone is dated 1865. The West Point Cemetery District was
established by the County but the date of establishment is unknown. The Board
of Trustees of the District is appointed by the County Board of Supervisors. The
Board is comprised on three members and meets monthly.
The District’s main cemetery is located on Cemetery Lane in West Point
off of Spink Road. The cemetery occupies approximately 8 acres. An exact
number of existing burials in the cemetery are unknown. There are
approximately 2,500 burial plots available. The District is also responsible for a 1-
acre cemetery located at Sandy Gulch. This cemetery is an old pioneer cemetery
and generally is not used for new burials unless other family members are
currently buried there.
The district has one part-time grounds keeper. Occasionally contract
services are retained by bids.
The West Point Cemetery District boundary and current SOI are
coterminous.
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Cemetery Districts Page V-6
VI. Determinations
LAFCO must prepare a written statement of its determination with respect
to nine factors as required by the CKH Act and OPR’s Guidelines. This section
of the Service Review Report addresses each of those nine factors as they may
relate and be of pertinence to public cemetery district services within Calaveras
County.
VI:a. Infrastructure Needs and Deficiencies
The term infrastructure needs and deficiencies refers to the status of
existing and planned public facilities and services and its relationship to the
quality and levels of service that are, can, and need to be provided.
The Altaville Cemetery District is the only cemetery district that has
prepared a Capital Improvement Plan (CIP). The other cemetery districts
undertake maintenance as needed without a long-range plan of future
improvements and their associated cost. Maintenance and improvements at
cemeteries primarily involve access roads, water systems, fencing, and grounds
maintenance including tree trimming.
VI:b. Growth and Population Projections
LAFCO needs to consider whether service provisions are facilitating the
implementation of adopted land use plans, or alternatively inducing growth in
areas not intended to be urbanized.
The County is experiencing growth in resident population and the
development of second homes. The County’s population in 1990 was 31,998
and in 2000 a total of 40,554. This represents a 27 percent increase or 2.7
percent per year. From 2000 to 2004 the County’s population grew by another
1,930 persons. The County’s population is expected to continue to increase
especially if current trends continue with people retiring to the County from more
urban centers in the State. The state of the overall economy, interest rates, and
the retirement of the baby-boomer population will in part influence the rate in
which this growth occurs.
The City of Angels 2004 population estimate of 3,441 is expected to
increase to 4,603 by the year 2020 based upon the City’s Housing Element.
The cemetery districts have sufficient land to accommodate additional
burial sites in the future. Many of the cemeteries were developed during the
Gold Rush era when many of the County’s towns had abundant populations of
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Cemetery Districts Page VI-1
miners. Today the County’s population is less than what it was during the Gold
Rush.
VI:c. Financing Constraints and Opportunities
An examination of financing constraints and opportunities includes an
evaluation of issues that affect the cost and implementation of financing
mechanisms or practices used to fund needed improvements and enhance
revenue streams.
The financing of costs associated with the cemetery districts in the County
are obtained from either property taxes or fees for burial plots. All the cemetery
districts for the reporting period had annual revenues exceeding annual
expenses except the Murphys and Rail Road Flat Cemetery Districts. These two
districts had small operating deficits for the fiscal year reported. All of the districts
have fund equity exceeding annual expenses between a ratio of 3.8 to 21.5. On
average fund equity was 11.5 times larger than annual expenditures. A Little
Hoover Commission report in 2000 raised questions why some special districts
were accumulating large reserves. Policy-makers and the public were asking why
districts were setting aside so much money and how were they planning to spend
it. Special districts should improve the way they report their fiscal activities and
explain the purpose of the reserves.
VI:d. Cost Avoidance Opportunities
Cost avoidance opportunities include those that eliminate unnecessary
costs.
The cemetery districts have limited administrative costs with either part-
time assistance or volunteer assistance. Maintenance of and improvements to
the cemeteries represent their major costs.
If the cemetery districts were managed under on jurisdiction,
administration and maintenance costs could potentially be reduced.
VI:e. Rate Restructuring Opportunities
Rate restructuring opportunities deal with positive rate impacts that will not
adversely affect service quality or other factors.
The cemetery districts obtain the majority of their revenue from property
taxes. The cemetery districts have the authority to raise fees for burial plots and
other services.
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Cemetery Districts Page VI-2
VI:f. Opportunities for Shared Facilities
Public service costs may be reduced if service providers develop
strategies for sharing facilities and resources. Sharing facilities and utilizing
excess capacity in another agency’s service system works to avoid service
duplications, reduces costs, and minimizes unnecessary resource consumption.
Many miles physically separate the cemetery districts and as a result the
opportunity for sharing facilities is limited.
VI:g. Governmental Structure Options
LAFCO should consider the advantages and disadvantages of changes to
government structure when conducting service reviews.
The current governmental structure of the cemetery districts is that the
County Board of Supervisors appoints three to five Trustees to administer and
manager each cemetery district. Pursuant to Sections 9020-9031 of the Health
and Safety Code, Division, Part 4, Public Cemetery Districts, the County Board of
Supervisors may instead appoint itself as the Board of Trustees.
VI:h. Management Efficiencies
Management efficiencies refers to the organized provision of the highest
quality public service with the lowest necessary expenditure of public funds.
The cemetery districts are managed by each of the Board of Trustees with
some support services provided by the County Auditor-Controller and County
Treasurer. If the Board of Supervisors were to appoint itself as the Board of
Trustees of the cemetery districts, County staff would need to assume manage
responsibilities for the cemetery districts.
VI:i. Local Accountability and Governance
Local accountability and governance refers to public agency decision
making and operational and management processes.
All of the public cemetery districts within Calaveras County were formed
under the laws of the State of California and are subject to and comply with state
disclosure laws and the Brown Act. The Boards of Trustees are appointed, hold
periodic meetings that are open to the public, adopt annual budgets, and have
regular financial audits.
Municipal Service Review Study Calaveras County LAFCO
Cemetery Districts Page VI-3
VII. Considerations for Reorganization
Considerations for reorganization of the cemetery districts in the County
would include the consolidation, formation or dissolution of any or all of the
agencies and the annexation or detachment of territory. Each of these
considerations is briefly discussed below.
VII:a. Consolidation
There does not appear to be an immediate need for the consolidation of
the cemetery districts into one countywide cemetery district. The individual
cemetery districts have respective funding sources, either property taxes or
assessments, in place that are adequate to provide cemetery services. Also,
the cemetery districts are physically separated by many miles.
Eventually consolidation of the cemetery districts into one countywide
district may prove to be beneficial especially if the need arises to develop new
public cemeteries in other parts of the County.
VII:b. Formation
There are areas of the County that do not have local public cemeteries
and are not within a public cemetery district. The largest two areas are the
Mountain Ranch area and greater Valley Springs area. The Valley Springs area
includes the Wallace, Burson and Valley Springs Highway 12 corridor.
The ability of forming new cemetery districts in areas without local
cemeteries would require voter approval and provisions for adequate funding
sources to acquire land and operate and maintain the cemeteries. Private
cemeteries possibly could serve this need instead.
VII:c. Dissolution
Each of the districts is adequately providing cemetery services and is
financially sound. There is not a need to consider dissolution of any of the
cemetery districts.
VII:d. Annexation and Detachment
There are no reasons to consider the detachment of territory from any of
the cemetery districts.
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Cemetery Districts Page VII-1
A review of each of the cemetery districts was made in relationship to the
County’s General Plan and accompanying community plans. This review
concluded that the two areas that are outside public cemetery districts are
proposed for future residential development and a need for local public
cemeteries could develop in the future in these areas. Consideration should be
given to expanding the SOI of the San Andreas Cemetery District to include the
Mountain Ranch area and expanding the Copperopolis Cemetery District SOI to
include the broader Valley Springs area. Consideration should be given to
adding an island of land to the SOI territory for the Vallecito Cemetery District.
Also, consideration should be given to assigning two islands of land in the vicinity
of the Rail Road Flat Cemetery District to this District’s SOI. One area covers the
community of Glencoe. Refer to the enclosed map showing the proposed SOI
modifications.
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Cemetery Districts Page VII-2
VIII. Conclusions and Recommendations
VIII:a. Conclusions
The public agencies providing cemetery services within the County
provide adequate services to their respective geographic areas. The Boards of
Trustees of the cemetery districts are appointed and should be commended for
their volunteer contributions and efforts. The cemetery districts largely rely upon
volunteer assistance plus some paid assistance for administration, maintenance
and improvements.
Only one of the districts has a Capital Improvement Plans (CIPs) for their
cemetery. The other districts perform maintenance and improvements on an as
needed basis. The preparation and periodic updating of CIPs are important in
order to budget for and set necessary revenue targets to adequately maintain
and improve the cemeteries within the County. Some of the Board of Trustees
may need technical assistance to prepare adequate CIPs.
The cemetery districts have substantially large reserves in relationship to
their annual expenditures without documentation of how these funds will
ultimately be used.
The Spheres of Influences of the cemetery districts cover large areas of
the County and in most cases adjoin each other. The Mountain Ranch area and
greater Valley Springs area are not within any public cemetery districts. Also,
there are a few islands of land adjacent to the Rail Road Flat Cemetery District
and Vallecito Cemetery District that are not within a public cemetery district.
VIII:b. Recommendations
It is recommended LAFCO adopt the following Resolutions approving the
updated SOIs based upon the following written determinations and
recommendations.
A summary of these recommendations follows.
It is recommended the County Board of Supervisors consider appointing
themselves as the Board of Trustees of the cemetery districts. The current
appointed Board of Trustees could continue their volunteer role of community
liaison as advisory committees. The County should also consider the creation of a
“Special Districts Coordinator” position within County government to manage the
Municipal Service Review Study Calaveras County LAFCO
Cemetery Districts Page VIII-1
cemetery districts plus perform other special district functions. The Special District
Coordinator would be responsible for working with the advisory committees in
preparing capital improvement plans for each cemetery, proposing adequate
funding sources and fees to undertake needed capital improvements, preparing
long-range budgets taking into account acceptable reserve amounts, and applying
for grant funding. The Special District Coordinator could also likely serve this
function for the County’s Lighting Districts and County Service Areas, and provide
technical assistance to the veteran’s memorial districts and park district, and fire
districts. Funding for the Special Districts Coordinator position could come from a
combination of special district funds and grant administration funding.
Consideration should be given at the next Municipal Service Review update to
consolidate the cemetery districts into one countywide district. This consideration
would be especially pertinent if the County assumes the responsibility for the
management of the cemetery districts.
If the County Board of Supervisors decides not to appoint itself as Trustees and
not create a Special District Coordinator position, the current Board of Trustees of
the cemetery districts should at least prepare long-range Capital Improvements
Plans with accompanying financial plans for adequate fees and reserve amounts.
It is also recommended that the Sphere of Influences of the cemetery districts
be amended as depicted upon the preceding map. It is recommended that the SOIs
for the San Andreas, Copperopolis, Rail Road Flat and Vallecito Cemetery
Districts be amended to include additional territory.
Municipal Service Review Study Calaveras County LAFCO
Cemetery Districts Page VIII-2
Resolution 2005-__ of the
Local Agency Formation Commission
of
Calaveras County, California
Approving a Municipal Service Review of Cemetery District Services Provided by
the Altaville Cemetery District, Copperopolis Cemetery District, Mokelumne Hill
Cemetery District, Murphys Cemetery District, Rail Road Flat Cemetery District,
San Andreas Cemetery District, Vallecito Cemetery District and West Point
Cemetery District and adopting Written Determinations Thereon
WHEREAS, California Government Code Section 56425 requires that a Local
Agency Formation Commission (“LAFCO”) adopt and periodically review Sphere
of Influence Plans for all agencies in its jurisdiction; and,
WHEREAS, California Government Code Section 56430 requires that a LAFCO
conduct a review of the municipal services provided by and within an agency
prior to updating or adopting its Sphere of Influence Plan; and,
WHEREAS, the Sphere of Influence Plan is the primary planning tool for LAFCO
and defines the probable physical boundaries and service area of a local agency
as determined by LAFCO; and,
WHEREAS, the Commission adopted its Work Plan and included a schedule for
completion of Municipal Service Reviews (MSRs) and Spheres of Influence; and
WHEREAS, the State of California has established guidelines for conducting
MSRs, which applies to this MSR for cemetery district services provided by the
Altaville Cemetery District, Copperopolis Cemetery District, Mokelumne Hill
Cemetery District, Murphys Cemetery District, Rail Road Flat Cemetery District,
San Andreas Cemetery District, Vallecito Cemetery District and West Point
Cemetery District; and,
WHEREAS, at the time and in the manner provided by law, the Executive Officer
gave notice of the date, time, and place of a public hearing by the Commission
for the services provided including approval of the report and adoption of the
written determinations contained therein; and,
WHEREAS, the Commission hereby determines that the final draft of the
Municipal Service Review for public cemetery district services provided by and
within Calaveras County and written determinations contained therein will provide
information for updating the spheres of influence for cemetery districts managed
by the Altaville Cemetery District, Copperopolis Cemetery District, Mokelumne
Hill Cemetery District, Murphys Cemetery District, Rail Road Flat Cemetery
Municipal Service Review Study Calaveras County LAFCO
Cemetery Districts Page VIII-3
District, San Andreas Cemetery District, Vallecito Cemetery District and West
Point Cemetery District, and is otherwise consistent with the purposes and
responsibility of the Commission for planning the logical and orderly development
and coordination of local governmental agencies so as to advantageously
provide for the present and future needs of the county and its communities; and,
WHEREAS, in making this determination, the Commission has considered the
documentation on file in this matter; and,
WHEREAS, the Commission has heard all interested parties desiring to be heard
and has considered the proposal and report by the Executive Officer and all other
relevant evidence and information presented at said hearing;
NOW, THEREFORE, the Local Agency Formation Commission of Calaveras
County hereby resolves, orders and determines the following:
The Municipal Service Review of public cemetery district services provided by
the Altaville Cemetery District, Copperopolis Cemetery District, Mokelumne Hill
Cemetery District, Murphys Cemetery District, Rail Road Flat Cemetery District,
San Andreas Cemetery District, Vallecito Cemetery District and West Point
Cemetery District are attached hereto as Exhibit A, is approved and the written
determinations presented in the Municipal Service Review report are hereby
adopted.
LAFCO staff is further ordered to proceed as appropriate with an update to the
Sphere of Influence Plan for the public cemetery districts in and around the area
served by the Altaville Cemetery District, Copperopolis Cemetery District,
Mokelumne Hill Cemetery District, Murphys Cemetery District, Rail Road Flat
Cemetery District, San Andreas Cemetery District, Vallecito Cemetery District
and West Point Cemetery District.
LAFCO staff is further ordered to forward copies of this resolution containing the
adopted Municipal Service Review to the Altaville Cemetery District,
Copperopolis Cemetery District, Mokelumne Hill Cemetery District, Murphys
Cemetery District, Rail Road Flat Cemetery District, San Andreas Cemetery
District, Vallecito Cemetery District and West Point Cemetery District.
The foregoing resolution was duly passed by the Local Agency Formation
Commission of Calaveras County at a regular meeting held on
_______________________, by the following roll call vote:
Ayes:
Noes:
Abstentions:
Absent:
Municipal Service Review Study Calaveras County LAFCO
Cemetery Districts Page VIII-4
Signed and approved by me after its passage this day of ,
2005.
______________________
Chair, Calaveras LAFCO
Attest:
_________________
John Benoit, Executive Officer
LOCAL AGENCY FORMATION COMMISSION,
Calaveras County
Municipal Service Review Study Calaveras County LAFCO
Cemetery Districts Page VIII-5
Exhibit A
1. Regarding infrastructure needs and deficiencies, the Commission determines
that the public agencies have sufficient resources and the ability to ultimately
serve the proposed SOIs. It is recommended Capital Improvement Plans be
prepared for each public cemetery within the County.
2. Regarding growth and population projections for the affected area, the
Commission determines the proposed SOIs for the public agencies providing
public cemetery services will facilitate the implementation of the County’s and
City’s adopted land use plans.
3. Regarding financing constraints and opportunities, the Commission determines
the public agencies have sufficient financing opportunities to provide public
cemetery services to the proposed SOIs and/or have the capability of raising
funds for these purposes.
4. Regarding cost avoidance opportunities, the Commission determines the public
agencies to be the logical provider of public cemetery services in the proposed
SOIs, that there will not be an overlapping of service boundaries with other
agencies, and the agencies have undertaken cost avoidance opportunities.
5. Regarding opportunities for rate restructuring, the Commission determines the
rates of the public agencies to be fair and equitable. The Commission further
determines the cemetery districts should prepare long-range plans and provide
a basis for its reserve amounts prior to any future change in organization.
6. Regarding opportunities for shared facilities, the Commission determines that
the public agencies have reduced public service costs by sharing facilities,
resources and programs with other entities.
7. Regarding governmental structure options, including the advantages and
disadvantages of consolidation or reorganization of service providers, the
Commission determines the current governmental structure of the public
agencies are sufficient to carry out its mission without the need for consolidation
or reorganization at this time. However, it is recommended the County Board of
Supervisors should consider appointing itself as the Board of Trustees of the
cemetery districts, establishing community advisory committees, and creating a
position of Special District Coordinator to manage the cemetery districts plus
perform other special district functions.
8. Regarding evaluation of management efficiencies, the Commission determines
the public agencies provide the highest quality of service with the lowest
necessary expenditure of public funds.
Municipal Service Review Study Calaveras County LAFCO
Cemetery Districts Page VIII-6
9. Regarding local accountability and governance, the Commission determines the
public agencies conduct their public agency decision making and operational
and management processes in such a way that its customers and the general
public have the opportunity to participate.
Municipal Service Review Study Calaveras County LAFCO
Cemetery Districts Page VIII-7
Resolution No. 2005-__
LOCAL AGENCY FORMATION COMMISSION
OF
CALAVERAS COUNTY
A Resolution Making Determinations and Approving a Sphere
of Influence Update for the Altaville Cemetery District, Copperopolis Cemetery
District, Mokelumne Hill Cemetery District, Murphys Cemetery District, Rail Road
Flat Cemetery District, San Andreas Cemetery District, Vallecito Cemetery
District and West Point Cemetery District
WHEREAS, Government Code Section 56425 requires each Local Agency
Formation Commission to adopt and periodically review and update a sphere of
influence for each local governmental agency within its jurisdiction; and
WHEREAS, the Local Agency Formation Commission of the County of
Calaveras, in compliance with the aforementioned requirement, is providing a
“plan for the probable physical boundaries and service area” for the Altaville
Cemetery District, Copperopolis Cemetery District, Mokelumne Hill Cemetery
District, Murphys Cemetery District, Rail Road Flat Cemetery District, San
Andreas Cemetery District, Vallecito Cemetery District and West Point Cemetery
District; and
WHEREAS, the Commission has set the hearing date of _______________, for
the update of the sphere of influence for the Altaville Cemetery District,
Copperopolis Cemetery District, Mokelumne Hill Cemetery District, Murphys
Cemetery District, Rail Road Flat Cemetery District, San Andreas Cemetery
District, Vallecito Cemetery District and West Point Cemetery District and has
noticed this hearing at the times and as otherwise prescribed by Government
Code Section 56150, et seq.; and
WHEREAS, the Commission has heard and adopted a Municipal Services
Review of services provided by the Altaville Cemetery District, Copperopolis
Cemetery District, Mokelumne Hill Cemetery District, Murphys Cemetery District,
Rail Road Flat Cemetery District, San Andreas Cemetery District, Vallecito
Cemetery District and West Point Cemetery District in accordance with Gov.
Code section 56430; and
WHEREAS, the Commission has reviewed and considered the proposed Sphere
of Influence update report and the proposed Sphere of Influence Update Maps
which are attached hereto and incorporated herein; and
WHEREAS, Calaveras LAFCO considered project related environmental factors
and determined that the subject project is not subject to the provisions of the
California Environmental Quality Act pursuant to Section 15060 (c)2; and
Municipal Service Review Study Calaveras County LAFCO
Cemetery Districts Page VIII-8
WHEREAS, the Commission has considered those factors determined by it to be
relevant to the proposed sphere of influence update, including, but not limited to,
those factors specified in Government Code Section 56425, et seq., and has
heard from interested parties and considered requests for amendment and/or
revision of the proposed updated sphere boundary, if any;
NOW, THEREFORE, BE IT RESOLVED that the Local Agency Formation
Commission of the County of Calaveras does hereby find and determine as
follows:
1. That the proposed sphere of influence update with respect to the Altaville
Cemetery District, Copperopolis Cemetery District, Mokelumne Hill
Cemetery District, Murphys Cemetery District, Rail Road Flat Cemetery
District, San Andreas Cemetery District, Vallecito Cemetery District and
West Point Cemetery District comply with the provisions of Government
Code Section 56000, et seq.
2. That no significant protests have been received regarding the
establishment of this Sphere of Influence update.
3. That, pursuant to Government Code Section 56425, the Commission
makes and adopts those determinations set forth below:
a. The present and planned land uses in the area, including agricultural and
open space lands.
Planned land uses in each respective sphere of influence lands planned
for urban development including residential and commercial uses.
Calaveras County has approved area plans delineating boundaries of
ultimate growth limits in various community areas in the territory proposed
for inclusion into the Sphere of Influence. The existing land uses
surrounding the subject lands consist of a variety of residential and
commercial uses.
b. The present and probable need for public facilities and services in the
area.
The current and planned development of properties within the proposed
Spheres of Influence will require cemetery services as development
occurs. Other services are to be provided either by other service providers
or the same service provider.
c. The present capacity of public facilities and adequacy of services that
the agency is authorized to provide.
The present capacity of the cemetery districts are adequate to provide
cemetery services within the Sphere of Influence territory as described in
Attachment “A” (the Municipal Service Review and Sphere of Influence
Plan report).
Municipal Service Review Study Calaveras County LAFCO
Cemetery Districts Page VIII-9
c. The existence of any social or economic communities of interest.
The Commission determines the community and district areas described
in Attachment “A” are each a unique social and economic community of
interest and are distinct from one another.
4. The Commission makes a specific finding that there is no substantial
evidence in light of the whole record before Calaveras Local Agency
Formation Commission that this Sphere Update for the Altaville Cemetery
District, Copperopolis Cemetery District, Mokelumne Hill Cemetery
District, Murphys Cemetery District, Rail Road Flat Cemetery District, San
Andreas Cemetery District, Vallecito Cemetery District and West Point
Cemetery District may have a significant adverse effect on the
environment and is not subject to the California Environmental Quality Act.
5. That the Sphere of Influence Update and Municipal Service Review
Report and Maps and the Executive Officer’s Report, for the Altaville
Cemetery District, Copperopolis Cemetery District, Mokelumne Hill
Cemetery District, Murphys Cemetery District, Rail Road Flat Cemetery
District, San Andreas Cemetery District, Vallecito Cemetery District and
West Point Cemetery District updated Spheres of Influence are hereby
adopted and approved as set forth in Attachment “A”.
PASSED AND ADOPTED at a regular meeting of the Local Agency Formation
Commission of the County of Calaveras, State of California, on the
____________ 2005, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
_________________________
Chairman, Local Agency
Formation Commission
of Calaveras County
Attest:
_____________________________
John Benoit, LAFCO Executive Officer
Calaveras LAFCO
Municipal Service Review Study Calaveras County LAFCO
Cemetery Districts Page VIII-10
Municipal Service Review Study Calaveras County LAFCO
Cemetery Districts Page VIII-11
IX. References
Altaville Cemetery District Financial Statements, June 30, 2004, E. Clay Maddox,
CPA.
Copperopolis Cemetery District, Audit Report, June 30, 2004, Robert G. Martin,
CPA.
Mokelumne Hill Cemetery District Financial Statements, June 30, 2001, Robert
G. Martin, CPA.
Murphys Cemetery District Audit Report, June 30, 2001, Daniel J. Ayala, CPA.
Rail Road Flat Cemetery District Financial Statements, June 30, 2002, Moss,
Levy & Hartzheim, CPAs.
San Andreas Cemetery District Financial Statements, June 30, 2001, Bain &
Comings, LLP.
Vallecito Cemetery District Financial Statements, June 30, 2004, E. Clay
Maddox, CPA.
West Point Financial Statements, June 30, 2004, Moss, Levy & Hartzheim,
CPAs.
Special Districts: Relics of the Past or Resources for the Future, Little Hoover
Commission, May 2000.
Municipal Service Review Study Calaveras County LAFCO
Cemetery Districts Page IX-1
X. Appendices
X:a. Financial Overview
The following provides a financial overview of the cemetery districts.
Some of the districts financial statements are prepared on an annual basis while
others prepare the statements upon either a biennial or quinquennial period. All
the cemetery districts for the reporting period had annual revenues exceeding
annual expenses except the Murphys and Rail Road Flat Cemetery Districts. All
of the districts have fund equity exceeding annual expenses between a ratio of
3.8 to 21.5. On average fund equity was 11.5 times larger than annual
expenditures.
Financial Overview
Cemetery District Total Total Revenues Fund Ratio
and Fiscal Year Revenue Expenses Over Equity between
Ending Data ($) ($) (Under) End of Fund
Expenses Period Equity
($) ($) and
Annual
Expenses
Altaville 6/04 68,475 38,517 29,958 342,399 8.9
Copperopolis 6/04 6,399 2,970 3,429 41,201 13.9
Moke Hill 6/01 16,563 5,958 10,605 80,721 13.5
Murphys 6/01 49,019 50,904 (1,885) 191,217 3.8
Rail Rd Flat 6/02 5,579 7,130 (1,551) 30,859 4.3
San Andreas 6/01 24,379 21,806 3,293 108,895 5.2
Vallecito 6/04 7,787 1,924 5,863 41,383 21.5
West Point 6/04 27,315 11,856 15,459 250,129 21.1
Municipal Service Review Study Calaveras County LAFCO
Cemetery Districts Page X-1
Calaveras County
Cemetery Districts
Tamarack
W HW e Y 2 s 6 t HWY 4 Legend
Point
HWY 49 HWY 26
GlencoeHW
R
Y
I D
26
GE RD RO LI A AR D
FLAT DR
Rail Road Flat Dorrington
Ceme
A C
te
L O T
r
P A
y
P V
D
E IL R
i
L
s
O E
tr
P
i
O
ct
L
s
IS
Mokelumne HillJESUS MARIA RD MOKELUMNE HILL
WallaceHWY 12 Burson Sp V r a in ll g ey sHWY 12 HWY S 2 H 6 a W n Y 1 A 2 n HW d Y 49 reas M M o O u UN n T t A a IN i n R RAN a C n H c R h D SHEEP RANCH RD HW MO Y R 4 AN RD M R S VA A A U L N I R L L P A E R H N C O Y D I A T ' R S O D E F A L S AT
WEST POINT
HWY 26
Murphys Highways
HWY
49 Main Roads
Jenny Lind HWY 4 Main Rivers
Angels Camp
HWY 4
HWY 49
L
C
a
o
k
u
e
n
s
ty Boundary
All district boundaries
HWY 4
CO'B o
YRN
p
ES FE
p
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ropolis
a a p
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s n is.
MaBS pya DCn eaAlsan ig M vd nerae r y aaa, ns s2 d ,C 0 C C 0 oA a 5 ur n9 tto 5yg 2Gr 4 aI9 pShy
4 2 0 4 8
Miles
Municipal Service Review Study Calaveras County LAFCO
Cemetery Districts Page X-2
South Gulch Slate Creek Whisky Creek Bear Creek Dry Creek Bear Creek Nassau Creek Waterman rCeek Waterman Creek Cherokee T G C r h re o e e m e p k s n on ho C H r re n W e G k Y ul 4 ch Geen r horn Creek Angels C H r W ee Y k 49 Aqueduct A nge A l n s eek Cr ge Si l xm s ile C I r n C d ee i k a a S n ouh tDi C t m c re h ek p HWY4 South Ditch Coyote Creek Ce C m o e p t p e e ry ro D p i o s l t i r s ict
Littlejohns Creek
Brower Creek
Carson
Creek
Rock Creek
Clover
Creek
Underwood Creek Black Creek Stanislaus River
Hoods Creek
joh
el
n
t
s k
t
e
iL
eCr
CopperopolisMAIN
ST Angels C
S
re
t
e
a
k
nislaus River Stanislaus River
Cop
L
pe
e
ro
g
po
e
lis
n
C
d
emetery District
HWY 4 Telegraph Cree
S
k hirley Creek M M a c rt C e ar l ty ls C C re re e e k k Rocky Cre ttiL e l e Li e r k eC t jo t k l hs e n er jo keChns Copper Creek OBYRNES FERRY RD Bean F G r u e lc n h ch Creek Stanislaus River P R H M La a o i a g r k a i h c n e d e w s s C l a s r y e s eks
All district boundaries
Bg
iSprings Creek Littejl ohns Creek Black C S re ta eknislaus River
a
a
p
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a
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r c
n g
e
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b
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a
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a
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s
n
is.
Stanislaus River
MaBS pya DCn eaA slan ig M vd ne are r y aaa, ns s2 d ,C 0 C Co 0A au 5 r n9 tto 5yg 2Gr 4 aI9 pShy
1 0.5 0 1 2 3 4
Miles
Municipal Service Review Study Calaveras County LAFCO
Cemetery Districts Page X-3
RIDGE
RD
Mokelumne Hill
HWY 26 Cemetery District
oN rth
Fork
Calaveras River
North Fork Calaveras River Esperanza Creek
Mokelumne River Legend
Mokelumne Hill Cemetery District
MAIN
ST
H
M
i
o
ll
kelumne
Parcels
HWY 49 HWY 26 Roads
Highways
HWY26 JESUS MARIA M
La
a
k
in
e s
Creeks
North Fork Calaveras River Jesus Maria Creek
All district boundaries
are generalized and
are not to be used on
a parcel by parcel basis.
Jesus Maria Creek
North Fork Murray Creek Salamander
Creek 0.6 0.3
M
0
aBS pya DCn eaA slan ig M vd ne ar
M
e r y aaa
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.
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6 1.2
Municipal Service Review Study Calaveras County LAFCO
Cemetery Districts Page X-4
NortFh ork Mokelumne River Murphy's
North F M o el okum r ne R k C iv al e a r veras G Ri v l e e r nco S M o e i u d t d h N le F o F o r r o t k h rk M F R M o o o ID N k r k k e e G o l l M u u r o E t m m k h R e H n n F D lu W o e e m r R R n Y k i i v v e 2 C e eM a 6 R r r l A iv a e I r v N D e A W r O S F a R T s L LI A A R T R e R iv A R e IL s D r RAF O D t L D R F R RA T P l o a a o i a t l i d n N t o L r i t c h ki F n or g F k F o M o S r r o e o k u k s t t e C l h u r m F e n e e o Ri r k k ve M r B o e k a e r lum C n re e e R k iver M D i u d H tch d u C l r n e e L e te F i k o r o n C rk C re M r e e k ok ek el L u i m c n k e in Ri g v F e o r rk Fore L s i t t C tle re M e o k S k w e a lu m m L p i n t D t e C le R re M i e o v k e o r N ke r o lu r r t L m h i n i F g n e o h R t k n r i B g M v in lu e o g r e k t C e r C H o l F u r e a m o e e y k e n M r w n e k i e a s d t d rd R C le r i C ve F e re e o r e r k k k Mok S A e o lu i u r m o t la h n F e C o l R i r M l r C k r e i M v e e o e e k k r e k lumne Ri M ve o r ore Cree B k lue Creek North Fork Stanis r uC o la f a l u le n B s yo R n iver Mattle B y ig C M r e e a e do N w k Cre o ek rt el h mJ i F ni C B o e r r a k e r S T e t k r a a n p i B s a la s u i s n River TamBl N aood o s C r r t re h ek a Fork c St k anislaus River Cem M e u t rp L e h e y r 's g y C e e D m n e d i te s ry t D r is i t c ric t t
M M C O h u e No N rtFh U r r a okM r r o ss k u e a a ek N u y r r e C e J r T e a C C A r s y e r u I e s N e k C M ek r a R e ri A a e C S k C N a a r n C e l C C e A M k a h H n o v e e r t S o R o r a o p i D o S n n ke t l e ama e i a o a r D n C s s C W u d o r e r C C e e e i r m k r r C l n e e l e k r o e in e e k e w k k g t o M C C a u re rr r e e a H k e i y k W S C n W o Y r u e i 4 l e t lo k h R w S F J a o C n e r r k D a s e u W e o S F J k s m u n r i a ll M p i o e n H n it w n a g A W c o e c C n r r h C r i D Y a e G i t e r o h M u J 4 C E n t e k 9 u E l c c r s h r h e r S i e o p U a k e A e C qu y k ed r E S u r c C e l a t d e n r M o k e r U e z A t A C a a i k c d a R C D o IA r i C n a cth e r e e R m A e k g A n k I g L e e R ls p Mc O K C in l n RDT A A r e L e F s y e D S I i C n x H k r m d e i U W l i e a k e S t n H i Y c erC C e E O a 4 k E D r ' i N P e t e c e S k R h i o l A C u N r C t e h e D M kH R i S aBs t se e C R l t M la o h y c C r C e o k D e r A h e a u e I S N k a n e r S n J T e p D e c s D o u r m s h y p h i M C n r C e g e a y o k y o r o ia S t C s e C a I r n n e r C e e A d re U i e e k a n k k t t n i H c o A a P C n W n e D i g r o e Y i p t C C e e 4 p r c o l e k s e h r y m e C o k r t i e n ee t C k C re r ek ee S k tan O is 'N la S u e a s n il R A C ive n r r t e o e n k io C A U re ti e c k a r Di n tc MO M h R o A l ilCre L e N o k l v R e d D Cre B e ig k T Sa re n e A s M nt C o o r r n a e n i e o C k C re re e e k k North Fork Stanislaus River a 2.5 A a p a l r a l r e 1 . e d 2 r 5 c n i P R H M L s g e o a a o i a g t e r k l a M i r t h c 0 n aB e S d p i y n b a e w DC c s n t s C ea l A o a e s y l s an t ig M v r d n y e ar e e M r r y aaa b s , n p s b i s e a l 2 d , e C 0 C C s k o 0 o e A a au 5 l r n s 9 t i to 5y u g z r 2Gr 4 a u I c 9 pS n 2 e h . y 5 e s d d e l a a b d r n a i e o d s s n is 5 .
Municipal Service Review Study Calaveras County LAFCO
Cemetery Districts Page X-5
North Fork Mokelumne River North Fork Mokelumne River North Fork Mokelumne River Rail Road Flat
Cemetery District
Bear Cree
H
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unter Creek
Blue Creek
Forest Creek
Lion Creek Forest Creek
South Fork M No o r k t e h lu F m o n rk e M Ri o v k e el r umne River Middle Fork Mokelumne River So H ut W h F Y ork 2 M 6 okelumn M e M R A A iv I I N N D e S A r HS T O W R F T R Y L L A I A W A I 2 L R T 6 R R O D e AD s FL t AT RD Point Middle Fork Mokelumne River Licking Fork Middle F F or o k r M es o t k Cr e e l e u k mne River Dutch Creek Licking Fork Middle Fork Mo S k w el a um m n p e C Ri r v e e e r k South Fork Mokelumne River R
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Glenco R e IDGE RD
North Fork Calaveras River
Rail Road Flat South Fork Mokelumne River
South Fork
Mokelumne River
Little Mokelumne R
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RAILROAD FLAT RD Esperanza Creek South Fork Mokelumne River Little Mokelumne River San Antonio CreekDorrington All district boundaries
Esperanza Creek Esperanza Creek Jesus Maria Creek HWY4 a a r r e e n g o e t n to e r b a e liz u e s d e a d n o d n
JESUS MARIA a parcel by parcel basis.
Big Trees Creek
Salamand J e e r s C u re s ek Maria Creek Salamander Creek Murray Creek MOUNTAIN E R ldo AN rad CH o R C D reekSHEEP RANCH RD McKinney Creek Bassella Creek
O'Neil Creek
San Antonio Creek MORAN A RD rnold Moran Creek Love Creek North Fork Stanislaus River 1 0.5 MaBS pya 0 DCn eaA slan ig M vd ne ar M e r y aaa i , ns l s e 2 d ,C 0 s C Co 0A au 5 r n9 tto 5yg 2Gr 1 4 aI9 pShy 2
Municipal Service Review Study Calaveras County LAFCO
Cemetery Districts Page X-6
Mokelumne River
Esperanza Creek
San Andreas
HWY 49 roN th Fo la r ak C veras River Jesus Maria Creek JESUS MARIA Cemetery District
Cosgrove Creek
HWY26 North Fork Murray Creek Salamander
Creek
Jesus Maria Creek
Murray C
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Youngs
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Eldorado
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Calaveritas Creek
Calaveritas Creek San Antonio Creek Indian Creek A a ll r e d is g t e ri n c e t r b a o li u z n e d d a a r n ie d s
are not to be used on
a parcel by parcel basis.
Bear Creek Bear Creek Steele Cree uot Ck r S k h o a F iv l R a e v s e r ra San Domingo Creek S an An Sa t n o D n o H i m o W C in r Y g e o 4 e C 9 k reek Coopers Creek French Gulch San Domingo Creek tica U Ditch 0.750.375 0 MaBS pya 0 DCn . ea 7 A sl 5 an ig M vd ne are r y aaa M , ns s2 d , i C 0 l C C e o 0A a s u 5 r n9 tto 5yg 2Gr 1 4 aI9 . pS 5 hy 2.25 3
Municipal Service Review Study Calaveras County LAFCO
Cemetery Districts Page X-7
ca it D U itc F h R F E r N en C ch H G G u U lch LCH R A D ngels Cre
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Municipal Service Review Study Calaveras County LAFCO
Cemetery Districts Page X-8
West Point
Cemetery District
Moore
Creek
North Fork Mokelumne River
Legend
Mokelumne N R o iv r er th Fo So r u k P C t O h a F la N o v D e rk E r OSR a M s A o R W k i e Y v l e u r mne River G HIG le DO n N c RD o S N P e P R o R I I N r D U t K h S G S R E F D o IA R r H k N D M W M H S id I S Y o T k L d P e A 2 L l H e 6 I N N l L R u W F K m D E o Y N rY R o n k 2 e r D R t 6 M R h D o i F k v P e W r e o lu r o k S m e C o n i a u CA n e BT K U s l t O W a h R Y v t t i F e v r o e a r r D s k O M R E i o v RD k e e r lumn T e R R R R E T iv S NE e L O L K o a r J Y U U P N R N L i D a L S B l F V R O D d L LLA A M T R i F R d MA R D S d l l O D a e N F S R o D t U r M k M MI o T k A e L I l R E u S m S V W I T L E n V I R N e L E T I R P R R O L D i M v N I O e L R r U Y D N G T A B A A P L I D R N D R M D OUN S T L C A i H c IN k A N S F R in o U B D D M r g A D e L F R M D s D o I t r C T k M r L e O S e E C V H k U A R N E DN F E T D A B B I o L s L D e r p e a R R U D e D s r E r S t C a C M r n K r e z O e e U a e k N U k K C H N O M r L T e I L T A e B O I C A k N W EL I L M H L R L IL E D L R N D Y R M S I H o D id u G u d n E th t F le e R o r F D o rk C r r M k e D e M o u k k o e tc k l h e um C lu n r m e e e L n k e i R o R iv n i e v r C e r r eek South Fork M L o it k t e l l e u M m ok n e e Rive lu rS m o S u n t w h L e a F i R c m o k i r v p k i M e n C r o g r k e e L F l e i u o t k t r m le k n M e R o i k v e e l r um W ne L IN i R g T i O h S v t e o N n r u i t n R h B D g F lu C or r e k e C e M r k e o S k e a e k n lu A m n n t e o R n i io v C e re r ek Dorr H F i o a n y re w s g a t A H C r i t d r W r C o o e r Y l e a e n e k 4 C k reek 0.8 a 0 A a .4 p a l r a l r W e 0 P R H M L e d r a a o i a e c g n i k r a s i g s h e c n o e d t t e w e 0 l s r s t . M C P 8 l aB i a n b S s py c a t o r DCn y o e e e a y A t sl i an s i n g M v d e n e r are r b y aa t p b a 1 , k a ns s . 2 d , 6 C 0 C o C s C e a o 0 l A au 5 i r n9 t u e to z 5 r yg 2Gr u 4 c m aI n 9 e pSh 2 e y s e . d d 4 e l t a e a b d r r y n a i e 3 o . d D s 2 s n i i s st . ri 4 ct
JESUS MARIA RD Esperanza Creek BANNER RD Jesus Maria Creek SUMMIT LEVEL RD Miles
Municipal Service Review Study Calaveras County LAFCO
Cemetery Districts Page X-9