Colusa Cemetery Districts MSR and SOI signed Sept 1, 2022

COLUSA LOCAL AGENCY FORMATION COMMISSION (LAFCo) DRAFT COLUSA COUNTY CEMETERY DISTRICTS 1 ARBUCKLE CEMETERY DISTRICT 2 COLLEGE CITY CEMETERY DISTRICT 3 COLUSA CEMETERY DISTRICT 4 CYPRESS HILL CEMETERY DISTRICT 5 GRAND ISLAND CEMETERY DISTRICT 6 MAXWELL CEMETERY DISTRICT 7 PRINCETON CEMETERY DISTRICT 8 STONYFORD-INDIAN VALLEY CEMETERY DISTRICT 9 WILLIAMS CEMETERY DISTRICT Municipal Service Review (MSR) and Sphere of Influence (SOI) Update Service Review Resolution 2022-0007 Sphere of Influence Resolution 2022-0008 September 1, 2022 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI TABLE OF CONTENTS 1 INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 ARBUCKLE CEMETERY DISTRICT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 3 COLLEGE CITY CEMETERY DISTRICT . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 4 COLUSA CEMETERY DISTRICT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 5 CYPRESS HILL CEMETERY DISTRICT . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 6 GRAND ISLAND CEMETERY DISTRICT . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 7 MAXWELL CEMETERY DISTRICT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 8 PRINCETON CEMETERY DISTRICT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 9 STONYFORD-INDIAN VALLEY CEMETERY DISTRICT . . . . . . . . . . . . . . . . 95 10 WILLIAMS CEMETERY DISTRICT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 108 APPENDIX A LOCAL GOVERNEMENT FUNDING ISSUES . . . . . . . . . . . . . . . . . 123 ABBREVIATIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 128 DEFINITIONS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 129 REFERENCES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 131 PREPARERS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 133 COLUSA COUNTY CEMETERY DISTRICTS MAP . . . . . . . . . . . . . . . . . . . . . . . . 134 i Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 1 INTRODUCTION 1.1 Local Agency Formation Commission (LAFCo) History This report is prepared pursuant to State legislation enacted in 2000 that requires Colusa LAFCo to complete a comprehensive review of municipal service delivery and update the spheres of influence (SOIs) of all agencies under LAFCo’s jurisdiction. This chapter provides an overview of LAFCo’s history, powers and responsibilities. It discusses the origins and legal requirements for preparation of a Service Review commonly referred to as a Municipal Service Review (MSR). Finally, the chapter reviews the process for MSR review, MSR approval and SOI updates. After World War II, California experienced dramatic growth in population and economic development. With this boom came a demand for housing, jobs and public services. To accommodate this demand, many new local government agencies were formed, often with little forethought as to the ultimate governance structures within a given region. A lack of coordination and adequate planning led to a multitude of overlapping, inefficient jurisdictional and service area boundaries, many of which resulted in the premature conversion of California’s agricultural and open-space lands and duplication of services. Recognizing this problem, in 1959, Governor Edmund G. Brown, Sr. appointed the Commission on Metropolitan Area Problems. The Commission's charge was to study and make recommendations on the "misuse of land resources" and the growing complexity of local governmental jurisdictions. The Commission's recommendations on local governmental reorganization were introduced in the Legislature in 1963; resulting in the creation of a Local Agency Formation Commission, or "LAFCo," operating in every county. LAFCo was formed as a countywide agency to discourage urban sprawl and to encourage the orderly formation and development of local government agencies within its jurisdiction. LAFCo is responsible for coordinating logical and timely changes in local governmental boundaries; including annexations and detachments of territory, incorporations of cities, formations of special districts, and consolidations, mergers and dissolutions of districts, as well as reviewing ways to reorganize, simplify, and streamline governmental structure. The Commission's efforts are focused on ensuring services are provided efficiently and economically while agricultural and open-space lands are protected or conserved to the extent possible. To better inform itself and the in compliance with the State Law; LAFCo conducts MSR’s to evaluate the provision of municipal services for service providers within its jurisdiction. LAFCo regulates, through approval, denial, conditions and modification, boundary changes proposed by public agencies or individual voters and landowners. It also regulates the extension of public services by cities and special districts outside their boundaries. LAFCo is empowered to initiate updates to the SOIs and proposals involving the dissolution, consolidation or formation of special districts, establishment of subsidiary districts, and any reorganization including such actions. Where LAFCo is not given specific authority, LAFCo actions must originate as petitions from affected voters or landowners, or by resolutions by affected cities or special districts. 1 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI A Plan for Services is required in Government Code Section 56653. A Plan for Services must include the following information: An enumeration and description of services to be provided, the level and range of those services, an indication of how those services are to be extended into the territory, an indication of any improvements or upgrading of structures, Information on how the services are to be financed. 1.2 Preparation of the MSR Research for this Municipal Service Review (MSR) was conducted during the late fall of 2019. This MSR is intended to support preparation and update of Spheres of Influence, in accordance with the provisions of the Cortese-Knox-Hertzberg Act. The objectives of this Municipal Service Review (MSR) are as follows: ü To develop recommendations that will promote more efficient and higher quality service options and patterns ü To identify areas for service improvement ü To assess the adequacy of service provision as it relates to determination of appropriate sphere boundaries While LAFCo prepared the MSR document, given budgetary constraints, LAFCo did not engage the services of experts in engineering, hydrology, geology, water quality, fire protection, accounting or other specialists in related fields, but relied upon published reports and available information. Insofar there is conflicting or inconclusive information LAFCo staff may recommend the district retain a licensed professional or expert in a particular field for an opinion. Therefore, this MSR reflects LAFCo’s recommendations, based on available information during the research period and provided by Cemetery District Boards to assist in its determinations related to promoting more efficient and higher quality service patterns; identifying areas for service improvement; and assessing the adequacy of service pro- vision by the various cemetery districts. Additional information on local government funding issues in found in Appendix A at the end of this report. 1.3 Role and Responsibility of LAFCo Local Agency Formation Commissions (LAFCos) in California are independent agencies created by the California Legislature in 1963 for the purpose of encouraging the orderly formation of local government agencies and conserving and preserving natural resources. The Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000 (Government Code §56000 et seq.) is the statutory authority for the preparation of an MSR, and periodic updates of the Sphere of Influence (SOI) of each local agency. LAFCos are responsible for coordinating logical and timely changes in local governmental boundaries, conducting special studies that review ways to reorganize, simplify, and streamline governmental structure, preparing a review of services called a MSR, and preparing a SOI thereby determining the future “probable” boundary for each city and special district within each county. 2 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI The Commission's efforts are directed toward seeing that services are provided efficiently and economically while agricultural and open-space lands are protected. Often citizens are confused as to what LAFCo’s role is. LAFCos do not have enforcement authority nor do they have the authority to initiate a city or district annexation or detachment proceeding. LAFCos may initiate consolidation or dissolution proceedings; however, these proceedings are subject to the voter approval or denial. The Legislature has given LAFCos the authority to modify any proposal before it to ensure the protection of agricultural and open space resources, discourage urban sprawl and promote orderly boundaries and the provision of adequate services. The Governor’s Office of Planning and Research (OPR) has issued Guidelines for the preparation of a MSR. This MSR adheres to the procedures set forth in OPR’s MSR Guidelines. A SOI is a plan for the probable physical boundaries and service area of a local agency, as determined by the affected Local Agency Formation Commission (Government Code §56076). Government Code §56425(f) requires that each SOI be updated not less than every five years, and §56430 provides that a MSR shall be conducted in advance of the SOI update. 1.4 Municipal Services Review Requirements Effective January 1, 2001 and subsequently amended, LAFCo is required to conduct a review of municipal services provided in the county by region, sub-region or other designated geographic area, as appropriate, for the service or services to be reviewed, and prepare a written statement of determination with respect to each of the following six topics (Government Code §56430): 1. Growth and population projections for the affected area 2. The location and characteristics of any disadvantaged unincorporated communities (DUC) within or contiguous to the sphere of influence 3. Present and planned capacity of public facilities and adequacy of public services, including infrastructure needs or deficiencies 4. Financial ability of agencies to provide services 5. Status of, and opportunities for shared facilities 6. Accountability for community service needs, including governmental structure and operational efficiencies 1.5 Municipal Services Review Process For local agencies, the MSR process involves the following steps: • Outreach: LAFCo outreach and explanation of the project • Data Discovery: provide documents and respond to LAFCo questions 3 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI • Map Review: review and comment on LAFCo draft map of the agency’s boundary and sphere of influence • Profile Review: internal review and comment on LAFCo draft profile of the agency • Public Review Draft MSR: review and comment on LAFCo draft MSR • LAFCo Hearing: attend and provide public comments on MSR MSRs are exempt from California Environmental Quality Act (CEQA) pursuant to §15262 (feasibility or planning studies) or §15306 (information collection) of the CEQA Guidelines. LAFCo’s actions to adopt MSR determinations are not considered “projects” subject to CEQA. The MSR process does not require LAFCo to initiate changes of organization based on service review findings, only that LAFCo identify potential government structure options. However, LAFCo, other local agencies, and the public may subsequently use the determinations to analyze prospective changes of organization or reorganization or to establish or amend SOIs. Within its legal authorization, LAFCo may act with respect to a recommended change of organization or reorganization on its own initiative (e.g., certain types of consolidations), or in response to a proposal (i.e., initiated by resolution or petition by landowners or registered voters). Once LAFCo has adopted the MSR determinations, it must update the SOI for each jurisdiction. The LAFCo Commission determines and adopts the spheres of influence for each agency. A CEQA determination is made by LAFCo on a case-by-case basis for each sphere of influence action and each change of organization, once the proposed project characteristics are sufficiently identified to assess environmental impacts. 1.6 Sphere Of Influence Update Process The Commission is charged with developing and updating the Sphere of Influence (SOI) for each city and special district within the county.1 An SOI is a LAFCo-approved plan that designates an agency’s probable future boundary and service area. Spheres are planning tools used to provide guidance for individual boundary change proposals and are intended to encourage efficient provision of organized community services and prevent duplication of service delivery. Territory cannot be annexed by LAFCo to a city or district unless it is within that agency's sphere. The purposes of the SOI include the following: • to ensure the efficient provision of services • to discourage urban sprawl and premature conversion of agricultural and open space lands • to prevent overlapping jurisdictions and duplication of services 1 The initial statutory mandate, in 1971, imposed for no deadline for completing sphere designations. When most LAFCos failed to act, 1984 legislation required all LAFCos to establish spheres of influence by 1985. 4 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI LAFCo may not directly regulate land use, dictate internal operations or administration of any local agency, or set rates. LAFCo is empowered to enact policies that indirectly affect land use decisions. On a regional level, LAFCo promotes logical and orderly development of communities as it considers and decides individual proposals. LAFCo has a role in reconciling differences between agency plans so that the most efficient urban service arrangements are created for the benefit of current and future area residents and property owners. The Cortese-Knox-Hertzberg (CKH) Act requires LAFCos to develop and determine the SOI of each local governmental agency within its jurisdiction and to review and update the SOI every five years, as necessary. LAFCos are empowered to adopt, update and amend a SOI. They may do so with or without an application. Any interested person may submit an application proposing an SOI amendment. While SOIs are required to be updated every five years, as necessary, this does not necessarily define the planning horizon of the SOI. The term or horizon of the SOI is determined by each LAFCo. LAFCo may recommend government reorganizations to particular agencies in the county, using the SOIs as the basis for those recommendations. In determining the SOI, LAFCo is required to complete an MSR and adopt the six determinations previously discussed. In addition, in adopting or amending an SOI, LAFCo must make the following five determinations as required in Government Code section 56425(c): 1. Present and planned land uses in the area, including agricultural and open-space lands 2. Present and probable need for public facilities and services in the area 3. Present capacity of public facilities and adequacy of public service that the agency provides or is authorized to provide 4. Existence of any social or economic communities of interest in the area if the Commission determines these are relevant to the agency 5. For an update of an SOI of a city or special district that provides public facilities or services related to sewers, municipal and industrial water, or structural fire protection, the present and probable need for those public facilities and services of any disadvantaged unincorporated communities within the existing sphere of influence. 2 The CKH Act stipulates several procedural requirements in updating SOIs. It requires cities to file written statements on the class of services to be provided and LAFCo must clearly establish the location, nature and extent of services provided by special districts. 2 California Government Code Section 56425 (e)(5) 5 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI By statute, LAFCo must notify affected agencies 21 days before holding the public hearing to consider the SOI and may not update the SOI until after that hearing. The LAFCo Executive Officer must issue a report including recommendations on the SOI amendments and updates under consideration at least five days before the public hearing. 1.7 Possible Approaches to the Sphere of Influence LAFCo may recommend government reorganizations to particular agencies in the county, using the SOIs as the basis for those recommendations. Based on review of the guidelines of Colusa LAFCo as well as other LAFCos in the State, various conceptual approaches have been identified from which to choose in designating an SOI. These seven approaches are explained below: 1) Coterminous Sphere: A Coterminous Sphere means that the Sphere of Influence for a city or special district that is the same as its existing boundaries of the city or district. 2) Annexable Sphere: A sphere larger than the agency’s boundaries identifies areas the agency is expected to annex. The annexable area is outside the district boundaries and inside the sphere of influence. 3) Detachable Sphere: A sphere that is smaller than the agency’s boundaries identifies areas the agency is expected to detach. The detachable area is the area within the agency bounds but not within its sphere of influence. 4) Zero Sphere: A zero sphere indicates the affected agency’s public service functions should be reassigned to another agency and the agency should be dissolved or combined with one or more other agencies. 5) Consolidated Sphere: A consolidated sphere includes two or more local agencies and indicates the agencies should be consolidated into one agency. 6) Limited Service Sphere: A limited service sphere is the territory included within the SOI of a multi-service provider agency that is also within the boundary of a limited purpose district which provides the same service (e.g., fire protection), but not all needed services. Territory designated as a limited service SOI may be considered for annexation to the limited purpose agency without detachment from the multi-service provider. 6 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI This type of SOI is generally adopted when the following conditions exist: a) The limited service provider is providing adequate, cost effective and efficient services b) The multi-service agency is the most logical provider of the other services c) There is no feasible or logical SOI alternative d) Inclusion of the territory is in the best interests of local government organization and structure in the area Government Code §56001 specifically recognizes that in rural areas it may be appropriate to establish limited purpose agencies to serve an area rather than a single service provider, if multiple limited purpose agencies are better able to provide efficient services to an area rather than one service district. Moreover, Government Code Section §56425(i), governing sphere determinations, also authorizes a sphere for less than all of the services provided by a district by requiring a district affected by a sphere action to “establish the nature, location, and extent of any functions of classes of services provided by existing districts” recognizing that more than one district may serve an area and that a given district may provide less than its full range of services in an area. 1.8 Description of Public Participation Process The LAFCo proceedings are subject to the provisions of California’s open meeting law, the Ralph M. Brown Act (Government Code Sections 54950 et seq.). The Brown Act requires advance posting of meeting agendas and contains various other provisions designed to ensure that the public has adequate access to information regarding the proceedings of public boards and commissions. Colusa LAFCo complies with the requirements of the Brown Act. The State MSR Guidelines provide that all LAFCos should encourage and provide multiple public participation opportunities in the MSR process. 7 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 2 ARBUCKLE CEMETERY DISTRICT 2.1 Arbuckle The town of Arbuckle is situated in the southerly portion of Colusa County, about 45 minutes north of Sacramento: elevation 141 feet above sea level. Arbuckle is characterized by a small town charm and filled with beautiful agricultural views. Arbuckle Public Utility District is responsible for the water and sewer lines within the District.3 Tacitus R. Arbuckle initially established a ranch near the present town of Arbuckle in 1866. The railroad came in 1875 and the town was founded and named for Arbuckle, on whose land it was built. The post office was established the following year, 1876. The population of Arbuckle was 3,484 in 2020. This is an increase from 3,028 in 2010. The Arbuckle Cemetery District estimates that 4471 people reside within the Cemetery District.4 Arbuckle has an elementary school, junior high school, high school and a continuation school operated by the Pierce Joint Unified School District.5 In 2019 the Median Household Income in Arbuckle was $65,238, compared to $80,440 for the State of California.6 Arbuckle would not be considered a disadvantaged unincorporated community because the Median Household Income is higher than $64,352 (80% of the State Median Household Income). 2.2 Arbuckle Cemetery District 2.2.1 History of Arbuckle Cemetery District The Arbuckle Cemetery was opened in 1890 and the Cemetery District was organized in 1927. The District is governed by the Public Cemetery Act of 1921, and the Health and Safety Code of the State of California, Sections 8890-9225.7 2.2.2 Arbuckle Cemetery The Arbuckle Cemetery consists of approximately seventeen acres, and is located at 1000 Wood Road, one-half mile North of Arbuckle, East of the railroad tracks. The Cemetery has a fence, lawn, graveled roadways, three shop buildings and a public restroom. 8 The Cemetery is divided into two deeded parcels, one being I.O.O. F. (International Order of Odd Fellows, a volunteer organization) and the other being the Catholic Church. The sale of lots is handled by each organization. The District maintains perpetual care and loans vases when requested. 9 3 Arbuckle Public Utility District, Arbuckle Public Utility District (arbucklepud.org), January 19, 2022. 4 Arbuckle Cemetery District, response to Colusa LAFCo Questionnaire, 9/24/2021. 5 Pierce Joint Unified School District in Arbuckle, CA. | Great Schools, January 19, 2022. 6 California income census - Bing, December 7, 2021. 7 Arbuckle Cemetery District, Annual Audit for year ended June 30, 2020, prepared by Colusa County Auditor Controller, Patricia Pacot, Accountant Auditor I, January 21, 2021. 8 Arbuckle Cemetery District, response to Colusa LAFCo Questionnaire, 9/24/2021. 9 Arbuckle Cemetery District, Annual Audit for year ended June 30, 2020, prepared by Colusa County Auditor Controller, Patricia Pacot, Accountant Auditor I, January 21, 2021. 8 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 2.2.3 Board of Trustees for Arbuckle Cemetery District The Trustees for the Arbuckle Cemetery District are as follows: 10 Walter Foster 11/17/21-11/16/25 Catherine Marsh 8/25/2019-8/24/2023 Wes Robinson 7/25/2019-7/24/2023 The Trustees hold meetings as needed on the second Wednesday of the month at the Arbuckle Public Utilities building in Arbuckle.11 John Lauppe is Manager for the Arbuckle Cemetery District and can be reached at Phone: 530-437-2427 or Email: jrlauppe@hotmail.com. Randy Friel maintains the grounds on a contract basis. Mailing Address: Arbuckle Cemetery District, PO Box 689, Arbuckle, CA 95912. 12 2.2.4 Arbuckle Cemetery District Fee Schedule 13 The Fee Schedule for the Arbuckle Cemetery District is as follows: ARBUCKLE CEMETERY DISTRICT Fee Schedule Effective January 2018, Niche Fees Effective August 2019 Full size burial grave space $250.00 Endowment (Started in 1985) $150.00 Open/Close Full Burials-Weekday Rate $600.00 Open/Close Full Burials-Weekend Rate $700.00 Open/Close-Cremations and Infants-Weekday Rate $200.00 Open/Close-Cremations and Infants-Weekend Rate $250.00 Niche Space Up to two sets of remains may be placed in each niche. $1,000.00 Niche Space Endowment Fee $150.00 Only one endowment fee will be charged per niche even if two sets of remains are interred in the niche. Niche Open/Close $200.00 Niche Open/Close will only be charged when a set of remains are interred in the niche. Non-resident fee $500.00 Non-resident Fee is a surcharge that is added to the interment fee for a person not residing in, or paying taxes in the Arbuckle Cemetery District at the time of Death (California Health and Safety Code 8894). 10 Colusa County Board of Supervisors, Clerk, Ann Nordyke, boardclerk@countyofcolusa.come, February 2, 2022. 11 Arbuckle Cemetery District, response to Colusa LAFCo Questionnaire, 9/24/2021. 12 Arbuckle Cemetery District, response to Colusa LAFCo Questionnaire, 9/24/2021. 13 Arbuckle Cemetery District, response to Colusa LAFCo Questionnaire, 9/24/2021. 9 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 2.2.5 District Website Requirement Every California independent special district is required to maintain a website by January 1, 2020. Senate Bill 929 added Government Code sections 6270.6 and 53087.8 to provide the public easily accessible and accurate information about the districts. The requirements for the District website are as follows: 1) Contact Information 2) Current Agenda 3) Financial Transaction Reports (as sent to State Comptroller) 4) Compensation Reports (as sent to State Comptroller) The Arbuckle Cemetery District does not have a website; however, the District states that they are working to start a website. 2.2.6 Arbuckle Cemetery District Budget The Budget for the Arbuckle Cemetery is presented in two tables, Income and Expenses. Arbuckle Cemetery District Fund #0380 Budget Fiscal Year 2021-2022 2019-20 2020-21 2021-22 Revenue Account Actual Actual Final Budget 410100 Property Tax-Current Secured 101,515 96,475 111,361 4101001 SRAF PROP 1A R&T 100.06 - - - 410150 PROPERTY TAX Cur. Sup. Secured 2,163 2,485 1,953 410200 PROPERTY TAX Current Unsecured 9,572 9,590 7,854 410250 PROPERTY TAX Cur. Sup Unsecured 48 (63) - 410300 PROPERTY TAX Prior Year Secured - (13) - 410320 PROPERTY TAX Prior Year Supp. Sec. 221 308 189 410400 PROPERTY TAX Prior Year Unsec. 267 165 165 410450 PROPERTY TAX Prior Year Supp. Unsec. 1 1 - 410920 County In-Lieu Taxes 33 34 34 TOTAL TAXES 113,820 108,982 121,556 441900 Interest 13,393 6,321 9,000 4419001 Interest Adj. to Market Value 126 - - 442000 Rents & Cons-Other - - - 452700 Fish and Game In-Lieu - - - 454510 Homeowners Prop. Tax. 702 608 700 455800 Wildlife in-lieu - - - 456023 Transfer from Co. Gen. Fund-SERV 2,847 2,572 2,963 468030 Grave Services 5,650 8,250 8,000 468031 Grave Services Non-Residence - - - 468034 Stone Setting Fee 115 - - 479260 Sale of Lots and Graves 26,000 13,250 7,000 479321 Prior Year Insurance Dividend 68 - 479360 Misc.-Other Revenue 2,400 2,000 2,400 479910 Transfers In - - - TOTAL REVENUE $165,053 $142,051 $151,619 10 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI The Secured Property Tax is the largest source of income for the Arbuckle Cemetery District. The sale of lots and graves and grave services would not be enough to support the District. Arbuckle Cemetery District Fund #0380 Budget Fiscal Year 2021-2022 2019-20 2020-21 2021-22 EXPENDITURES Actual Actual Final Budget 51011 EXTRA HELP - - - 51022 OASDI - - - 51023 UNEMPLOYMENT INSURANCE - - - 51035 WORKER’S COMPENSATION - - - 53050 CLOTHING&PERSONAL SUPP - - - 53060 COMMUNICATIONS 592 451 625 53090 HOUSEHOLD EXPENSE - - - 53100 INSURANCE 600 750 750 53120 MAINTENANCE-EQUIPMENT - - 2,000 53130 MAINTENANCE-Structures, 1,616 753 5,000 Implements Grounds 53150 MEMBERSHIPS - - - 53163 FINANCE/LATE CHARGES - - - 53170 OFFICE EXPENSE 56 - 200 53171 POSTAGE - - - 53180 PROFESSIONAL/SPEC. SERVICE 44,372 46,580 50,000 53190 PUBLICATIONS/LEGAL NOTICES - - 50 53200 RENTS, LEASES EQUIPMENT - - - 53220 SMALL TOOLS & INSTRUMENTS - - 100 53229 INDIRECT OVERHEAD COSTS 2,847 2,572 2,963 53230 SPECIAL DEPARTMENT EXPEN. 132 * 500 53253 FUEL - - - 53260 UTILITIES 9,195 8,854 10,000 57059 HEAVY EQUIPENT <$5,000 - - 57159 HEAVY EQUIPENT >$5,000 - - 59452 TRANSFERS OUT - - 57361 STRUCUTRES & IMP. >5,000 - 8,529 TOTAL EXPENDITURES 59,410 68,489 72,188 NET INCOME/LOSS 105,643 73,562 79,431 It is to be expected that costs will increase. It is good for the District to have excess funds to be available in the future. 11 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 2.2.7 Arbuckle Cemetery District Audit14 On June 30, 2020, the District had $623,374 on deposit with the Colusa County Treasurer, which included general reserves of $541,719 and Endowment Fund #03081 of $81,767. The District maintained a record of the payment of outstanding bills. The expenditures were properly supported by the necessary documents and were signed by the authorized trustees. The following tables show both funds together to show the financial picture of the District. ARBUCKLE CEMETERY DISTRICT (#03080-03081) BALANCE SHEET AS OF JUNE 30, 202015 Assets Cash on deposit with the County Treasurer Fund #03080 541,638 Cash on deposit with the County Treasurer Fund #03081 81,736 Cash on deposit with the County Treasurer 623,374 Gain/Loss Investment-Market Value GASB 31 Fund #03080 209 Gain/Loss Investment-Market Value GASB 31 Fund #03081 31 Equipment 121,209 Structures and Improvements 343,579 Land - Total Assets $1,088,402 Liabilities Warrants Payable 128 Equity Fund Balance Assigned @7/1/19 #03080 - Add/(Deduct) thru 6/30/20 - Fund Balance Unassigned @7/1/19 #03080 $436,075 Add/(Deduct) thru 6/30/20 105,644 541,719 Fund Balance Restricted @7/1/19 #03081 77,229 Add/(Deduct) thru 6/30/20 4,538 81,767 Fixed Assets Investment @ 7/1/19 $464,788 Add/(Deduct) thru 6/30/20 464,788 Total Equity $1,088,274 Total Liabilities and Equity $1,088,402 ARBUCKLE CEMETERY DISTRICT CHANGES IN EQUITY AS OF JUNE 30, 2020 Invest- #03081 #03080 #03080 Total ment Balance Balance Balance Fixed Restricted Assigned Unassigned Assets Bal @ 7/1/19 $464,788 $77,229 - $436,075 $978,092 Add/(Deduct) - 4,538 - 105,644 110,182 Bal @ 6/30/20 $464,788 $81,767 - $541,719 $1,088,274 14 Arbuckle Cemetery District, Annual Audit for year ended June 30, 2020, prepared by Colusa County Auditor Controller, Patricia Pacot, Accountant Auditor I, January 21, 2021. 15 Arbuckle Cemetery District, Annual Audit for year ended June 30, 2020, prepared by Colusa County Auditor Controller, Patricia Pacot, Accountant Auditor I, January 21, 2021. 12 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI The following table is similar to a budget; however, it shows funds actually received and spent. Arbuckle Cemetery District Fund (#0380-03081) General Fund #03080 Statement of Cash Receipts, Cash Disbursements and Cash Balances For the Fiscal Year Ended June 30, 2020 Available Cash in County Treasury, July 1, 2019 $436,075 REVENUE Actual Current Secured 101,515 Current Supplemental Secured 2,163 Current Unsecured 9,572 Current Supplemental Unsecured 48 Prior Year Secured - Prior Year Supplemental Secured 221 Prior Year Unsecured 267 Prior Year Supplemental Unsecured 1 County In-Lieu Taxes 33 Total Taxes $113,820 Interest on cash in treasury 13,393 Interest Adjusted to Market Value GASB 34 126 Homeowners Property Tax Relief 702 Transfer from County General Fund-Serv. 2,847 Grave Services 5,650 Grave Services Non-Residence - Stone Setting Fee 115 Sales of Lots and Graves #03080 26,000 Compensation Insurance Dividend - Miscellaneous Revenue-Rebates 2,400 Total Revenue $165,053 DISBURSEMENTS Actual Total Salaries and Benefits - Communications 591 Liability Insurance 600 Maintenance of Structures/Grounds 1,616 Office Expense 56 Professional & Special Services 44,372 Indirect Overhead Costs 2,847 Special Department Expenses 132 Utilities 9,195 Total Services and Supplies 59,409 Structures/Improvement Total Disbursements 59,409 Excess of Receipts over Disbursements $105,644 Available Cash in Colusa County Treasury, $541,719 June 30, 2020 13 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI Arbuckle Cemetery District only has one additional fund, the Endowment Fund, as well as the General Fund. ARBUCKLE CEMETERY DISTRICT FUND (#0380-03081) ENDOWMENT FUND #03081 FOR THE FISCAL YEAR ENDED JUNE 30, 2020 Available Cash in County Treasury, July 1, 2019 $77,229 Endowment Fund 2,250 Endowment Fund Interest 2,271 Interest Adjusted to Market Value GASB 34 17 Excess of Receipts over Disbursements Fund 4,538 Available Cash in Colusa County Treasury June 30, 2020 $81,767 Total Cash Available in the Colusa County Treasury, June 30, 2020 $623,486 2.3 Arbuckle Cemetery District Municipal Service Review 2.3.1 Growth and Population Projections for the Arbuckle Cemetery District Area 16 Purpose: To evaluate service needs based on existing and anticipated growth patterns and population projections. A. Arbuckle Cemetery District Area Population Projections Population growth in the unincorporated area of Colusa County was very slow between 2010 and 2018, less than one percent as reported in the Colusa County Housing Element.17 This trend is expected to continue. The Arbuckle area is served by the Arbuckle PUD water system which has adequate water supplies to accommodate expected population growth.18 B. MSR Determinations on Growth and Population Projections for the Arbuckle Cemetery District Area MSR 1-1) The population of the Arbuckle Cemetery District area is not expected to increase substantially in the near future. 2.3.2 Location and Characteristics of any Disadvantaged Unincorporated Communities (DUC) within or Contiguous to Arbuckle Cemetery District19 Purpose: To comply with the State Law to examine any unincorporated areas which could be provided with better services by annexing to an adjacent city. A. Determination of District Area Disadvantaged Unincorporated Community Status SB 244 defines disadvantaged unincorporated community as any area with 12 or more registered voters, or as determined by commission policy, where the median household income is less than 80 percent of the statewide annual median. 16 California Government Code Section 56430. (a) (1) 17 Colusa County, Housing Element Background Report, June 30, 2020, Page 1-1. 18 Colusa County, Housing Element Background Report, June 30, 2020, Page 2-31. 19 California Government Code Section 56430. (a) (2) 14 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI SB 244 also requires LAFCos to consider disadvantaged unincorporated communities when developing spheres of influence. Upon the next update of a sphere of influence on or after July 1, 2012, SB 244 requires LAFCo to include in an MSR (in preparation of a sphere of influence update): 1) The location and characteristics of any disadvantaged unincorporated communities within or contiguous to the sphere; and 2) The present and planned capacity of public facilities, adequacy of public services and infrastructure needs or deficiencies including needs or deficiencies related to sewers, municipal and industrial water, and structural fire protection in any disadvantaged unincorporated community within or contiguous to the sphere of influence. B. MSR Determinations on Disadvantaged Unincorporated Communities near Arbuckle Cemetery District MSR 2-1) The Median Household Income in Arbuckle is reported to be $69,89320 or $74,728; compared to a State Median Household Income of $80,440.21 (Eighty percent of the State MHI is $64,352.) Thus, Arbuckle would not be a Disadvantaged Unincorporated Community. However, household income data is difficult to determine for small unincorporated areas without a specific household survey. 2.3.3 Capacity and Infrastructure Purpose: To evaluate the present and planned capacity of public facilities, adequacy of public services, and infrastructure needs or deficiencies including needs or deficiencies related to sewers, municipal and industrial water, and structural fire protection in any disadvantaged, unincorporated communities within or contiguous to the sphere of influence.22 A. Infrastructure The Arbuckle Cemetery District has a cemetery of 17 acres with a fence, lawn, graveled roadways, three shop buildings and public restrooms. B. MSR Determinations on Infrastructure for Arbuckle Cemetery District MSR 3-1) The infrastructure for the Arbuckle Cemetery District is adequate for the foreseeable future. 2.3.4 Financial Ability to Provide Services23 Purpose: To evaluate factors that affect the financing of needed improvements and to identify practices or opportunities that may help eliminate unnecessary costs without decreasing service levels. A. Financial Considerations for Arbuckle Cemetery District The fee schedule, budget and audit for the Arbuckle Cemetery District are shown above in this report. 20 Arbuckle, CA | Data USA, January 18, 2022. 21 Arbuckle, California (CA) income map, earnings map, and wages data (city-data.com), January 18, 2022. 22 California Government Code Section 56430. (a) (3) 23 California Government Code Section 56430. (a) (4) 15 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI B. MSR Determinations on Financing for Arbuckle Cemetery District MSR 4-1) The Arbuckle Cemetery District has a fee schedule, budget and audit as require by law. The District is supported primarily by taxes; fees alone would not support the operation and maintenance of the Cemetery. 2.3.5 Status of and Opportunities for Shared Facilities 24 Purpose: To evaluate the opportunities for a jurisdiction to share facilities and resources to develop more efficient service delivery systems. A. Facilities The Arbuckle Cemetery District does not share facilities with other districts. This would not be feasible for cemetery districts. The District does cooperate with the County of Colusa for financial services which is a beneficial cost-saving measure. B. MSR Determinations on Shared Facilities for Arbuckle Cemetery District MSR 5-1) The Arbuckle Cemetery District works with the County of Colusa to process claims, manage accounts and have the annual audit prepared. 2.3.6 Accountability for Community Service Needs, Government Structure and Operational Efficiencies25 Purpose: To consider the advantages and disadvantages of various government structures that could provide public services, to evaluate the management capabilities of the organization and to evaluate the accessibility and levels of public participation associated with the agency’s decision-making and management processes. A. Government Structure The Arbuckle Cemetery District has a three-member Board of Directors and uses contract help to operate the District and to maintain the cemetery. The District is aware that a website is required and is working to establish one. B. MSR Determinations on Local Accountability and Governance MSR 6-1) The District cooperated with Colusa LAFCo to submit the required information in a timely manner. MSR 6-2) The District is fortunate to have a three person Board of Trustees to manage the District business. MSR 6-3) The District is aware that a website is required by the State Law. MSR 6-4) The District operates the cemetery and related services in a business-like manner. MSR 6-5) The District works with the County of Colusa to maintain financial records and audits. 24 California Government Code Section 56430. (a) (5) 25 California Government Code Section 56430. (a) (6). 16 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 2.4 Arbuckle Cemetery District Sphere Of Influence Update 2.4.1 Recommendation for Arbuckle Cemetery District Sphere of Influence The Sphere of Influence for the Arbuckle Cemetery District should be the same as the District boundary. No annexations to the District are expected at this time. 2.4.2 Present and Planned Land Uses in the Arbuckle Cemetery District Area, Including Agricultural and Open Space Lands 26 A. Colusa County General Plan and Zoning for Arbuckle Cemetery District SOI Area The Colusa County General Plan recognizes Arbuckle as a separate community and encourages new development in ways that complement the existing community.27 B. SOI Determinations on Present and Planned Land Use for Arbuckle Cemetery District Area SOI 1-1] The present and planned land uses for the Arbuckle area will not impact the operation of the Arbuckle Cemetery and indicate that the services of the Cemetery District will continue to be needed in the future. 2.4.3 Present and Probable Need for Public Facilities and Services in the Arbuckle Cemetery District Area 28 A. Municipal Service Background The Arbuckle Cemetery District was started in 1921 and the cemeteries were in existence before that. The need for the Cemetery District will continue into the future. The District has adapted to the desire for cremation as a cost saving measure but continues to provide for burials as well. B. SOI Determinations on Facilities and Services Present and Probable Need for Arbuckle Cemetery District SOI 2-1] The Arbuckle Cemetery District provides adequate facilities and services to those in need of cemetery services and will continue to provide these services in the future. 4.4 Present Capacity of Public Facilities Present and Adequacy of Public Services 29 A. Capacity Background The Arbuckle Cemetery District has adequate facilities for both present and future needs. 26 California Government Code Section 56425 (e) (1) 27 Colusa County 2030 General Plan, Community Character Element, Page 4-4, 4-5. 28 California Government Code Section 56425 (e) (2) 29 California Government Code Section 56425 (e) (3) 17 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI B. SOI Determinations on Public Facilities Present and Future Capacity for Arbuckle Cemetery District SOI 3-1] The Arbuckle Cemetery District has adequate land and facilities to serve the present and future needs of the Arbuckle community. 2.4.5 Social or Economic Communities of Interest for Arbuckle Cemetery District30 A. Arbuckle Cemetery District Community Background Arbuckle is a separate community with its own identity. The community has sewer and water services, schools, churches, a fire department and a small commercial area. The Cemetery District adds to the feeling of community. B. SOI Determinations on Social or Economic Communities of Interest for Arbuckle Cemetery District SOI 4-1] Arbuckle is a small community and has many services which add to the feeling of community. 2.4.6 Disadvantaged Unincorporated Community Status 31 A. Disadvantaged Unincorporated Communities SB 244 defines disadvantaged unincorporated community as any area with 12 or more registered voters, or as determined by commission policy, where the median household income is less than 80 percent of the statewide annual median. B. Arbuckle Cemetery District Disadvantaged Unincorporated Community Status SOI 5-1] The Median Household Income in Arbuckle is reported to be $69,89332; compared to a State Median Household Income of $78,672.33 (Eighty percent of the State MHI is $62,937.) Thus, Arbuckle would not be a Disadvantaged Unincorporated Community. However, household income data is difficult to determine for small unincorporated areas without a specific household survey. 30 California Government Code Section 56425 (e)(4) 31 California Government Code Section 56425 (e)(5) 32 Arbuckle, CA | Data USA, January 18, 2022. 33 Arbuckle, California (CA) income map, earnings map, and wages data (city-data.com), January 18, 2022. 18 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 2.5 Arbuckle Cemetery District Sphere of Influence Map Lurline Lurline Ave UV 45 Main St River Rd kj Old UV 20 Wilson Ave 3rd St Wescott Rd ButteSloughRd COLUSA UV COUNTY kj 20 §¨¦ 5 UV Walnut Dr Husted Rd Frontage Rd Hahn Rd kj Tule Rd T SandCreekRd kj §¨¦ YOLO 5 COUNTY 7 88 8 §¨¦ 85 50 58 19 dR yelnaD Range 03 West 13 18 17 16 15 14 13 18 17 16 15 14 13 18 17 16 15 UV 45 17 16 15 14 24 19 20 21 22 23 24 19 20 21 22 23 24 19 20 21 22 20 21 22 23 19 25 30 29 28 27 26 25 30 29 28 27 26 25 30 29 28 27 0 Clay C 2 o 9 lus 2 a 8 27 26 36 31 32 33 34 35 36 31 32 33 34 35 36 31 32 33 34 36 31 32 33 34 35 4 3 2 1 1 1 4 1 1 1 3 2 1 6 7 8 1 5 8 7 1 4 9 6 10 1 3 5 1 1 2 4 1 1 1 3 12 1 7 8 6 Schaad Rd Fre 1 s 5 7 h 8 wa UV te 2 r 0 1 R 9 4 6 d 1 1 3 0 5 1 1 2 4 1 12 1 1 3 Willi 1 7 6 a 8 ms A 1 b 8 5 7 el Rd 1 9 6 4 Lone Star Rd 1 1 3 5 0 1 1 2 4 1 1 1 1 3 2 6 1 7 8 1 8 7 9 16 0 15 2 23 24 19 20 21 22 23 24 19 20 21 22 23 walt Rd 24 19 20 21 22 23 24 20 21 UV 45 3 2 5 6 2 3 5 6 3 3 0 1 2 3 9 2 2 3 8 3 3 2 4 7 3 2 5 6 3 2 6 5 3 3 1 0 3 2 2 9 3 2 3 8 3 2 4 7 2 3 6 5 Zu m M 3 2 e 6 5 yers Rd 3 3 1 0 2 3 9 2 2 3 8 3 Field Access Rd 27 34 3 2 5 6 2 3 5 6 3 0 1 2 3 9 2 3 2 3 8 27 34 35 1 1 2 1 4 1 1 1 3 2 1 7 6 8 1 8 5 7 1 4 9 6 1 1 3 0 5 1 1 2 1 4 1 1 1 2 3 1 6 7 8 1 5 8 7 1 4 9 6 1 1 3 0 5 1 1 2 4 1 1 1 2 3 Cortina School Rd 1 1 7 6 8 1 8 5 7 1 4 9 6 Lone Star Rd 1 3 0 15 1 1 2 4 1 1 1 1 3 2 1 6 7 8 1 5 8 7 Syca more Slough Rd Grim 1 4 e 6 s 9 Arbu 1 1 c 3 5 0 kle R 1 d 1 2 4 1 23 24 19 20 21 22 23 24 19 20 21 22 23 24 19 20 21 22 23 24 19 20 21 22 23 2 3 6 5 3 2 6 5 UV 2 3 3 0 1 0 2 3 9 2 2 3 8 3 2 3 7 4 3 2 5 6 3 2 6 5 3 3 1 0 3 2 2 9 3 2 3 8 3 2 4 7 3 2 5 6 3 2 6 5 3 3 1 0 3 2 2 9 Hillgat 3 2 e 3 8 Rd 2 3 7 4 Gail Ave A 26 3 r 5 buc 2 3 k 5 6 le 3 3 1 0 3 2 2 9 3 2 3 8 3 2 4 7 3 2 5 6 2 1 6 5 4 3 2 1 6 5 4 3 2 1 6 dR keerC 5 4 3 2 City C 1 olle 6 geMain St 5 4 3 2 2 1 11 3 4 1 1 2 2 3 4 1 1 7 8 9 1 2 8 7 0 1 2 9 6 1 1 2 1 5 2 0 2 1 1 3 4 1 2 1 1 4 3 2 1 1 7 9 8 1 2 8 7 0 1 2 9 6 1 2 1 1 2 5 0 2 1 1 3 4 1 2 1 1 4 3 2 7 1 1 8 9 yeksihW B 2 1 o 0 7 8 les Wyer Rd Rd 2 1 9 1 6 2 1 2 5 10 Wild wood Rd 1 2 1 3 14 1 2 1 3 4 2 1 1 7 9 8 2 1 8 0 7 21 1 9 6 Rd Whi 1 2 1 t 5 2 e 0 Rd 2 1 1 3 4 1 2 3 6 5 3 2 6 5 UV 16 3 3 1 0 3 2 2 9 2 3 8 3 2 3 7 4 2 3 6 5 2 3 5 6 3 3 1 0 3 2 2 9 3 2 3 8 3 2 4 7 2 3 6 5 3 2 6 5 3 3 1 0 3 2 2 9 W 3 2 is 3 8 consin 2 3 A 7 4 ve 3 2 5 6 3 2 6 5 3 3 1 0 2 3 9 2 2 3 8 3 Johns School 3 2 4 7 3 2 5 6 Yolo County Line 2 1 6 5 4 3 2 1 6 5 4 3 2 1 6 5 4 3 2 1 6 5 4 3 2 11 12 7 8 9 10 11 12 7 8 9 10 11 12 7 8 9 10 11 12 7 8 9 10 11 18 0 13 18 17 16 15 14 13 18 17 20 16 15 14 13 18 17 16 15 14 13 18 17 16 15 14 24 19 20 21 22 23 24 19 21 22 23 24 19 20 21 22 23 24 19 20 21 22 23 25 30 29 28 27 26 25 30 28 27 26 25 30 29 28 27 26 25 30 29 28 27 26 29 33 36 31 32 33 34 35 36 31 32 0 34 35 36 31 32 33 34 35 36 31 32 33 34 35 1 6 5 4 3 2 1 6 5 3 2 1 6 5 4 3 2 1 6 5 4 3 2 Knoxville 10 12 7 8 9 10 11 12 7 8 UV 11 12 7 8 9 10 11 12 7 8 9 10 11 11 9 16 1413 18 17 16 15 14 13 18 17 16 14 13 18 17 16 15 14 13 18 17 16 15 14 htroN 61pihsnwoT Range 04 West Colusa County Arbuckle Cemetery District and Sphere of Influence Boundary htroN 51pihsnwoT Range 02 West Range 01 West Local Agency Formation Commission O Arbuckle Cemetekjry District Lod G C og o kj l a e u kjS n n t C n o t n y o fo l rd usa §¨¦ kj 5 M P a r x in w c e ekj ll ton S B C u u o t t u t t e n e r ty CountyColusakj County Lake kj kjMeridian County Williams kjGrimes Arbucklekjkj City College Yolo County htroN 41pihsnwoT htroN 31pihsnwoT "This map does not depict a legal property boundary and may not be used as a legal description as defined in the Subdivision Map Act" O Legend Arbuckle Cemetery District Colusa County kj Communities Parcels A Sp rb h u e c r k e l e o f C In e f m lu e e t n e c ry e District Colusa County Sectional Grid Boundary (MDB&M) Arbuckle Cemetery District Highways LAFCo Resolution: 2022-0008 Roads Adopted: September 1, 2022 0 1 2 4Miles Source: Colusa LAFCo Map Created 9/9/2022 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 3 COLLEGE CITY CEMETERY DISTRICT 3.1 College City The College City post office was established in 1873. Pierce Christian College located to the town on land willed to the college by Andrew Pierce in 1875; but it subsequently left in 1896, and its facilities were taken over by the local high school district. Currently, there is no college in College City. Its population was 290 at the 2010 US Census. The Median Household Income in College City was $51,363 as of July 1, 2021 compared to $80,440 for the State of California; and the population was 294.34 Students in College City attend schools in Arbuckle. 3.2 College City Cemetery District 3.2.1 History of College City Cemetery District35 The College City Cemetery District was organized by the Colusa County Board of Supervisors under the Public Cemetery Act of 1982, Health and Safety Code of the State of California Sections 8890-9225. 3.3.2 College City Cemetery District Facilities The Cemetery is located just north of College City on Main Street. The Cemetery consists of ten acres with fence, lawn, partly graveled roads and a storage building. The Cemetery was started in 1875; however, no perpetual records were maintained for burials. A plot map dated 1942 shows the lots sold, but does not indicate where the graves are located. In 2006-07, Hardy Harvester donated 1.56 acres to the District located north of the existing Cemetery property.36 3.3.3 College City Cemetery District Board of Directors The College City Cemetery District Board of Directors is as follows: 37 Carole Cain 7/8/2019-7/7/2023 Gary Cain 9/18/2018-9/17/2022 Janet Dawley 7/25/21-7/24/25 Bettina Oldham 7/25/21-7/24/25 VACANT The mailing address is College City Cemetery District, PO Box 1430, Arbuckle CA 95912. 34 College City, CA Profile: Facts & Data (hometownlocator.com), January 19, 2021 35 Colusa County Auditor-Controller, Annual Audit for the period ended June 30, 2020 for College City Cemetery District, Prepared by Patricia Pacot, Accountant Auditor I, January 21, 2020. 36 Colusa County Auditor-Controller, Annual Audit for the period ended June 30, 2020 for College City Cemetery District, Prepared by Patricia Pacot, Accountant Auditor I, January 21, 2020. 37 Colusa County Board of Supervisors, Clerk, Ann Nordyke, boardclerk@countyofcolusa.come, February 2, 2022. 20 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 3.2.4 District Website Requirement Every California independent special district is required to maintain a website by January 1, 2020. Senate Bill 929 added Government Code sections 6270.6 and 53087.8 to provide the public easily accessible and accurate information about the districts. The requirements for the District website are as follows: 1) Contact Information 2) Current Agenda 3) Financial Transaction Reports (as sent to State Comptroller) 4) Compensation Reports (as sent to State Comptroller) The College City Cemetery District does not have a website. It would be good if the District could partner with another District or with Colusa County to have a webpage that meets the State requirements. 3.2.5 College City Cemetery District Fee Schedule The College City Cemetery District did not supply a copy of the fee schedule to Colusa LAFCo in time for the publication of this report. This space is reserved for the inclusion of that information in the future. 21 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 3.2.6 College City Cemetery District Budget The College City Cemetery District Budget is shown below in two separate tables, Revenue and Expenses. A budget is a plan for spending, the audit which follows shows actual funds received or spent. COLLEGE CITY CEMETERY DISTRICT FUND #0380 BUDGET FISCAL YEAR 2021-2022 2019-20 2020-21 2021-22 REVENUE ACCOUNT Actual Actual Final Budget 410100 Property Tax-Current Secured 55,603 52,738 62,712 4101001 SRAF PROP 1A R&T 100.06 - - - 410150 PROPERTY TAX Cur. Sup. Secured 1,193 1,372 985 410200 PROPERTY TAX Current Unsecured 5,279 5,295 5,162 410250 PROPERTY TAX Cur. Sup Unsecured 27 (35) - 410300 PROPERTY TAX Prior Year Secured - (6) - 410320 PROPERTY TAX Prior Year Supp. Sec. 108 170 90 410400 PROPERTY TAX Prior Year Unsec. 131 91 128 410450 PROPERTY TAX Prior Year Supp. Unsec. - 1 - 410920 County In-Lieu Taxes 18 19 18 TOTAL TAXES 62,359 59,645 69,095 441900 Interest 4,482 2,058 3,000 4419001 Interest Adj. to Market Value 40 - - 442000 Rents & Cons-Other - - - 452700 Fish and Game In-Lieu - - - 454510 Homeowners Prop. Tax. 387 335 386 455800 Wildlife in-lieu - - - 456023 Transfer from Co. Gen. Fund-SERV 1,931 1,486 2,799 468030 Grave Services - - - 468031 Grave Services Non-Residence - - - 468034 Stone Setting Fee - - - 479321 Prior Year Insurance Dividend - 104 - 479260 Sale of Lots and Graves - - - 479261 Sale of Vaults and Liner - - - 479310 Give and Donations - - - 479360 Misc.-Other Revenue 2,400 1,800 2,400 479910 Transfers In - - - TOTAL REVENUE $71,599 $65,428 77,680 22 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI COLLEGE CITY CEMETERY DISTRICT FUND #0380 BUDGET FISCAL YEAR 2021-2022 APPROVED OCTOBER 27, 2021 2019-20 2020-21 2021-22 EXPENDITURES Actual Actual Final Budget 51011 EXTRA HELP - - - 51022 OASDI - - - 51023 UNEMPLOYMENT INSURANCE - - - 51035 WORKER’S COMPENSATION - - - 53050 CLOTHING&PERSONAL SUPP - - - 53060 COMMUNICATIONS - 38 500 53090 HOUSEHOLD EXPENSE - - - 53100 INSURANCE 1,000 1,000 1,000 53120 MAINTENANCE-EQUIPMENT - - - 53121 MAINTENANCE-SOFTWARE 1,200 1,260 1,200 53130 MAINTENANCE-Structures, 1,205 1,439 1,500 Implements Grounds 53150 MEMBERSHIPS - - - 53163 FINANCE/LATE CHARGES - - - 53170 OFFICE EXPENSE - - - 53171 POSTAGE - - - 53180 PROFESSIONAL/SPEC. SERVICE 23,000 20,700 *- 53190 PUBLICATIONS/LEGAL NOTICES - - - 53200 RENTS, LEASES EQUIPMENT - - - 53220 SMALL TOOLS & INSTRUMENTS - 59 - 53229 INDIRECT OVERHEAD COSTS 1,610 1,486 2,799 53230 SPECIAL DEPARTMENT EXPEN. - 43 100 53253 FUEL - - - 53260 UTILITIES 1,453 2,409 2,500 57011 COMPUTER EQUIPENT <$5,000 - - - 57361 STRUCUTRES & IMP. >5,000 7,025 - 2,500 57370 EQUIPMENT - - - TOTAL EXPENDITURES $36,493 $28,434 $12,099 NET INCOME/LOSS $35,106 $36,994 $65,581 *Unclear why no funds were budgeted for this account. Perhaps the budget will be amended at a later date. There is additional income available to pay for services. 3.2.7 College City Cemetery District Audit38 The audit prepared by the office of the Colusa County Auditor-Controller reports that on June 30, 2020, The College City Cemetery District had $215,330 on deposit with the Colusa County Treasurer. This included a General Fund of $177,650, Endowment Fund of $23,262 and Capital Improvement Fund of $12,143. On May 5, 1982, the Church of Christ donated $12,188 to the College City Cemetery District for the purpose of establishing a trust fund. The Church designated the money to 38 Colusa County Auditor-Controller, Annual Audit for the period ended June 30, 2020 for College City Cemetery District, Prepared by Patricia Pacot, Accountant Auditor I, January 21, 2020. 23 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI be used for (1) the construction of a maintenance building and (2) for and underground sprinkler system. The remainder shall be used for capital improvements only at the discretion of the Board of Trustees. The fund balance at June 30, 2020 was $12,143. The following table prepared by the Colusa County Auditor shows all of the funds for the College City Cemetery District: COLLEGE CITY CEMETERY DISTRICT BALANCE SHEET AS OF JUNE 30, 2020 Assets Cash on deposit with the County Treasurer Fund # 03090 179,939 Cash on deposit with the County Treasurer Fund # 03091 23,253 Cash on deposit with the County Treasurer Fund # 03092 12,138 Total Cash on deposit with the County Treasurer 215,330 Gain/Loss Investment-Market Value GASB 31 Fund # 03090 69 Gain/Loss Investment-Market Value GASB 31 Fund # 03091 9 Gain/Loss Investment-Market Value GASB 31 Fund # 03092 5 Equipment 84,563 Structures and Improvements 65,893 Land (Information not available) - Total Assets $365,869 Liabilities Warrants Payable 2,358 Equity Fund Balance Assigned @7/1/19 # 03090 150,296 Add/(Deduct) thru 6/30/20 27,354 177,650 Fund Balance Restricted @7/1/19 # 03091 22,599 Add/(Deduct) thru 6/30/20 663 23,262 Fund Balance Assigned @7/1/19 # 03092 11,797 Add/(Deduct) thru 6/30/20 346 12,143 Fixed Assets Investment @ 7/1/19 143,431 Add/(Deduct) thru 6/30/20 7,025 150,456 Total Equity $363,511 Total Liabilities and Equity $365,869 The following table shows all of the funds for the College City Cemetery District: COLLEGE CITY CEMETERY DISTRICT CHANGES IN EQUITY AS OF JUNE 30, 2020 # 03090 #03091 #03092 Fixed Balance Balance Balance Total Assets Unassigned Restricted Assigned Bal @ 7/1/19 143,431 150,296 22,599 11,797 328,123 Add/(Deduct) 7,025 27,354 663 346 35,388 Balance @ 150,456 177,650 23,262 12,143 $363,511 6/30/20 24 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI The following table is similar to a budget; however it shows funds that were actually collected and spent. College City Cemetery District (General Fund #03090) Statement of Cash Receipts, Cash Disbursements and Cash Balances For the Fiscal Year Ended June 30, 2020 Available Cash in County Treasury, July 1, 2019 $150,296 REVENUE Actual Current Secured 55,603 Current Supplemental Secured 1,193 Current Unsecured 5,279 Current Supplemental Unsecured 27 Prior Year Supplemental Secured 108 Prior Year Unsecured 131 County In-Lieu Taxes 18 Total Taxes 62,359 Interest on cash in treasury 4,482 Interest Adjusted to Market Value GASB 34 40 Homeowners Property Tax Relief 387 Transfer from County General Fund-SEV 1,931 Grave Services 0 Grave Services Non-Residence 0 Sales of Lots and Graves 0 Miscellaneous Revenue-Rebates 2,400 Total Revenue 71,599 DISBURSEMENTS Actual Total Salaries and Benefits - Communications - Liability Insurance 1,000 Maintenance of Equipment - Maintenance of Software 1,200 Maintenance of Structures/Grounds 1,205 Office Expense 56 Professional & Special Services 30,148 Small Tools and Instruments 73 Indirect Overhead Costs 1,931 Utilities 1,607 Structures/Improvements 7,025 Total Disbursements $44,245 Excess of Receipts over Disbursements $27,354 Available Cash in Colusa County Treasury, June 30, 2020 $177,650 The following two tables show the special funds for the College City Cemetery District, the Endowment Fund and the capital improvement fund. 25 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI College City Cemetery District (Endowment Fund #03091) Statement of Cash Receipts, Cash Disbursements and Cash Balances For the Fiscal Year Ended June 30, 2020 Available Cash in County Treasury, July 1, 2019 $22,599 Endowment Fund 0 Endowment Fund Interest 658 Interest Adjusted to Market Value 5 Excess of Receipts over Disbursements Fund #03091 663 Available Cash in Colusa County Treasury, June 30, 2020 $23,262 College City Cemetery District (Capital Improvement Fund #03092) Statement of Cash Receipts, Cash Disbursements and Cash Balances For the Fiscal Year Ended June 30, 2020 Available Cash in County Treasury, July 1, 2019 $11,797 Capital Improvement Fund Interest 343 Interest Adjusted to Market Value 3 Excess of Receipts over Disbursements Fund # 03092 346 Available Cash in Colusa County Treasury, June 30, 2020 $12,143 The audit concludes with the following statement of College City Cemetery District funds: College City Cemetery District Available Cash in Colusa County Treasury, June 30, 2020 $213,055 Includes General Reserve of #03090 $177,650 Includes General Reserve of #03091 $23,262 Includes General Reserve of #03092 $12,143 3.3 College City Cemetery District Municipal Service Review 3.3.1 Growth and Population Projections for the College City Cemetery District Area 39 Purpose: To evaluate service needs based on existing and anticipated growth patterns and population projections. A. College City Cemetery District Area Population Projections College City had a population of 290 in 2010 and the population in 2020 was 292; so not a substantial change. This trend is likely to continue into the future. B. MSR Determinations on Growth and Population Projections for the College City Cemetery District Area MSR 1-1) College City is often included with Arbuckle so it is difficult to make population projections just for College City; however, the community is not expected to increase in population in the near future. 39 California Government Code Section 56430. (a) (1) 26 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 3.3.2 Location and Characteristics of any Disadvantaged Unincorporated Communities (DUC) within or Contiguous to College City Cemetery District40 Purpose: To comply with the State Law to examine any unincorporated areas which could be provided with better services by annexing to an adjacent city. A. Determination of District Area Disadvantaged Unincorporated Community Status SB 244 defines disadvantaged unincorporated community as any area with 12 or more registered voters, or as determined by commission policy, where the median household income is less than 80 percent of the statewide annual median. SB 244 also requires LAFCos to consider disadvantaged unincorporated communities when developing spheres of influence. Upon the next update of a sphere of influence on or after July 1, 2012, SB 244 requires LAFCo to include in an MSR (in preparation of a sphere of influence update): 1) The location and characteristics of any disadvantaged unincorporated communities within or contiguous to the sphere; and 2) The present and planned capacity of public facilities, adequacy of public services and infrastructure needs or deficiencies including needs or deficiencies related to sewers, municipal and industrial water, and structural fire protection in any disadvantaged unincorporated community within or contiguous to the sphere of influence. B. MSR Determinations on Disadvantaged Unincorporated Communities near College City Cemetery District MSR 2-1) The Median Household Income in College City was $51,363 as of July 1, 2021 compared to $78,672 for the State of California; and the population was 294.41 Therefore, the Median Household Income was lower than 80% of the State Median Household Income which would be $62,937; thus qualifying College City as a Disadvantaged Unincorporated Community. 2.3.3 Capacity and Infrastructure for College City Cemetery District Purpose: To evaluate the present and planned capacity of public facilities, adequacy of public services, and infrastructure needs or deficiencies including needs or deficiencies related to sewers, municipal and industrial water, and structural fire protection in any disadvantaged, unincorporated communities within or contiguous to the sphere of influence.42 A. Infrastructure The College City Cemetery has ten acres with a fence, lawn, partly graveled roads and a storage building. 43 40 California Government Code Section 56430. (a) (2) 41 College City, CA Profile: Facts & Data (hometownlocator.com), January 19, 2021 42 California Government Code Section 56430. (a) (3) 43 Colusa County Auditor-Controller, Annual Audit for the period ended June 30, 2020 for College City Cemetery District, Prepared by Patricia Pacot, Accountant Auditor I, January 21, 2020. 27 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI B. MSR Determinations on Infrastructure for College City Cemetery District MSR 3-1) The College City Cemetery District facilities are adequate for the needs of the District. 3.3.4 Financial Ability to Provide Services44 Purpose: To evaluate factors that affect the financing of needed improvements and to identify practices or opportunities that may help eliminate unnecessary costs without decreasing service levels. A. Financial Considerations for College City Cemetery District The College City Cemetery District had $213,330 on deposit with the Colusa County Treasurer on June 30, 2020. The revenue for the 2019-2020 year was $71,399 which was $27,354 more than was spent so it appears that the Cemetery District has sufficient finances to continue operation. B. MSR Determinations on Financing for College City Cemetery District MSR 4-1) The College City Cemetery District has sufficient revenue to operate the District according to the Colusa County Auditor. 3.3.5 Status of and Opportunities for Shared Facilities 45 Purpose: To evaluate the opportunities for a jurisdiction to share facilities and resources to develop more efficient service delivery systems. A. Facilities Cemetery Districts do not normally share facilities nor do they share facilities with other types of special districts. However, the College City Cemetery District does work with the Colusa County Auditor and Treasurer to have the annual audit and budget prepared and to process claims. B. MSR Determinations on Shared Facilities for College City Cemetery District MSR 5-1) The College City Cemetery District works with the Colusa County Auditor and Treasurer to process claims and prepare financial records. 3.3.6 Accountability for Community Service Needs, Government Structure and Operational Efficiencies46 Purpose: To consider the advantages and disadvantages of various government structures that could provide public services, to evaluate the management capabilities of the organization and to evaluate the accessibility and levels of public participation associated with the agency’s decision-making and management processes. A. Government Structure The College City Cemetery District has a five member board of directors, with one vacancy at the time of this report. The District did not provide a copy of the fee schedule to Colusa LAFCo and does not have a website as required by State Law. 44 California Government Code Section 56430. (a) (4) 45 California Government Code Section 56430. (a) (5) 46 California Government Code Section 56430. (a) (6). 28 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI B. MSR Determinations on Local Accountability and Governance MSR 6-1 The College City Cemetery District is operated efficiently by the Board of Directors; however, there is a vacancy on the Board at the time of this report preparation. Board vacancies often indicate a lack of interest in the District which can lead to further problems in the future. 3.4 College City Cemetery District Sphere Of Influence Update 3.4.1 Recommendation for College City Cemetery District Sphere of Influence The College City Cemetery District Sphere of Influence should remain the same as the District Boundary. The Cemetery District should be able to maintain its functions for the foreseeable future. 3.4.2 Present and Planned Land Uses in the College City Cemetery District Area, Including Agricultural and Open Space Lands 47 A. Colusa County General Plan and Zoning for College City Cemetery District SOI Area The Colusa County General Plan and Zoning for the College City area recognizes College City as a community but ties it to Arbuckle for future development. B. SOI Determinations on Present and Planned Land Use for College City Cemetery District Area SOI 1-1] The College City area is not expected to grow substantially in the near future. 3.4.3 Present and Probable Need for Public Facilities and Services in the College City Cemetery District Area 48 A. Municipal Service Background The College City Cemetery District is important to help College City maintain its identity as a separate community in addition to providing cemetery services. B. SOI Determinations on Facilities and Services Present and Probable Need for College City Cemetery District SOI 2-1] There is a need for the College City Cemetery District and the need is going to continue into the future. 3.4.4 Present Capacity of Public Facilities and Adequacy of Public Services 49 A. Capacity Background According to the financial information available from the Colusa County Auditor, the College City Cemetery District is capable of meeting the needs of the area for cemetery services. B. SOI Determinations on Public Facilities Present and Future Capacity for College City Cemetery District SOI 3-1] The College City Cemetery District has sufficient funds and tax revenue to provide services for the foreseeable future. 47 California Government Code Section 56425 (e)(1) 48 California Government Code Section 56425 (e)(2) 49 California Government Code Section 56425 (e)(3) 29 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 3.4.5 Social or Economic Communities of Interest for College City Cemetery District 50 A. College City Cemetery District Community Background College City started out as a separate community but it has been linked with Arbuckle in many ways, including the Post Office use of Arbuckle as the address for the College City area. The College City Cemetery District is one of the last ways the community can preserve its identity as a separate town. B. SOI Determinations on Social or Economic Communities of Interest for College City Cemetery District SOI 4-1] The College City Cemetery District is important to the community not only to operate the Cemetery but also to show a separate organization just for College City. 3.4.6 Disadvantaged Unincorporated Community Status 51 A. Disadvantaged Unincorporated Communities A Disadvantaged Unincorporated Community (DUC) is a community where the Median Household Income is less than 80% of the State Median Household Income. B. College City Cemetery District Disadvantaged Unincorporated Community Status SOI 5-1] The Median Household Income in College City was $51,363 as of July 1, 2021 compared to $80,440 for the State of California; and the population was 294.52 Therefore, the Median Household Income was lower than 80% of the State Median Household Income which would be $64,352; thus qualifying College City as a Disadvantaged Unincorporated Community. 50 California Government Code Section 56425 (e) (4) 51 California Government Code Section 56425 (e) (5) 52 College City, CA Profile: Facts & Data (hometownlocator.com), January 19, 2021 30 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 3.5 College City Cemetery District Sphere of Influence Map 1 1 0 5 Range 1 1 4 1 02 West 1 1 H 3 2 ahn Rd 1 7 8 1 8 7 a m or e Sl o u g h R d Lo 1 9 6 Ra c C n G g a o e r i 0 l ml 1 W le A C e se s 1 1 g 5 0 t Ag o e rbe n l u Cc c u ki y let s 1 1 4 1 F yR a d o C G r r C i 1 em 3 12 m es m A o r a b e u t u c t k i l e o e n r n t y C y D M o a R 5 i i t a s n h m n kj gS t G e m r 0 r 0 1 i i m i s E c 8 a e s s s t t i M o 17 eri n UV d 4 i 5 a 9 1 n 6 y c and Sphere of Influence Boundary S 22 23 24 19 20 21 22 23 24 19 20 F 27 ro n tag e R d 26 25 30 29 28 27 26 25 30 st o n e R d 29 28 d n 36 o u 34 35Arbuckle 31 32 33 34 35 36 31 P 32 33 kj Hillgate Rd Tule Rd St College City n 3 2 1 6 kj M ai 4 3 2 1 6 5 4 5 d 10 11 12 7 8 y R 9 10 11 12 7 8 9 Cit e g e d 14 C oll 15 d R 13 18 17 16 15 14 13 18 17 16 o w o §¨¦ White Rd Wil d 5 22 23 24 19 20 21 22 23 24 19 20 21 d R ol o 27 h Wi 2 s 7 consinAv 2 e 6 25 30 29 28 s S c 26 25 30 29 28 n h o J 34 35 36 31 32 33 34 35 36 31 32 33 Yolo County Line 3 2 1 6 5 4 3 2 1 YOLO 2 COUNTY 10 11 12 7 8 9 10 11 12 O College City Cemetery District 15 14 13 18 17 16 15 14 Colus 1 a 3 County Lod G C og o kj l a e u kjS n n t C n o t n y o fo l rd us 0 a §¨¦ kj kj 5 M P a r x in w c e ekj ll ton S B C u u o t t u t t e n e r ty CountyColusakj County 22 23 24 6 8 6 19 20 6 21 22 b 9 8 6 23 24 a 1 9 9 1 a L C a o k u e nty A W rb i u ll c i kj a k Y C m l C e o s o i kj ty l u o kj C n o t l y l kj e kj g M e G e r r i i m di e a s n 8 31 htroN 41pihsnwoT htroN 31pihsnwoT COLUSA COUNTY "This map does not depict a legal property boundary and may not be used as a legal description as defined in the Subdivision Map Act" O Legend College City Cemetery District kj Communities Parcels C Sp o h lle e g re e o C f i I t n y f C lu e e m nc e e tery District Colusa County Sectional Grid Boundary (MDB&M) College City Cemetery District Highways LAFCo Resolution: 2022-0008 Roads Adopted: September 1, 2022 0 0.5 1 2Miles Source: Colusa LAFCo Map Created 9/8/2022 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 4 COLUSA CEMETERY DISTRICT 4.1 Colusa 4.1.1 City of Colusa History The City of Colusa history dates back to 1850 as noted below: Founded in 1850, the City of Colusa was briefly known as Salmon Bend. Prior to its incorporation, the City was the site of an Indian village inhabited by a subgroup of the Wintun Indian Nation. One of the first Anglo-Saxon settlers was the Semple family. This group settled along the Sacramento River at present day Colusa and established a trading center for gold mining activities farther north in Trinity and Shasta Counties. River steamers could travel as far north as Red Bluff in the winter but could navigate only up to Colusa in the summer due to low water levels. Because Colusa was at the upper end of navigable waters during summer months, the town became a year-round center of commerce.53 4.1.2 City of Colusa Demographics The City of Colusa had 6,411 residents as of April 1, 2020 and increase from the 2010 census which counted 5,971 residents.54 The median household income in Colusa, CA in 2019 was $51,36455 or $54,917, which was less than the median annual income of $80,440 across the entire state of California.56 4.1.3 City of Colusa Services The City of Colusa has a full range of city services, elementary, middle and high schools, a medical center, commercial businesses, civic organizations and religious institutions. The City of Colusa is also the County Seat for Colusa County. 4.2 Colusa Cemetery District 4.2.1 Colusa Cemetery District History The Colusa Cemetery District was organized on approval of the Colusa County Board of Supervisors on July 16, 1923. The District was formed under the Public Cemetery Act of 1921 and the Health and Safety Code of the State of California, Paragraphs No. 88990- 9225.57 53 City of Colusa, General Plan, October 2007, Page 1. 54 US Census Quick Facts, January 21, 2022. 55 Colusa, CA | Data USA, January 21, 2022 56 https://www.city-data.com/income/income-Colusa-California.html, January 21, 2022. 57 Colusa County Auditor-Controller, Colusa Cemetery District, Audit for the period ended June 30, 2020, prepared by Margaret Van Warmerdam, Accountant Auditor II, December 9, 2020. 32 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 4.2.2 Colusa Cemetery District Facilities58 The Colusa Cemetery is located one-half mile west of Colusa on Wilson Avenue. This cemetery of 19 acres has fences, black top roads, lawns, and buildings. There is a 1,000 gallon water tank, a well with a 15horse power pump and equipment. The District planted 67 Italian Cypress trees in 2006. In 2008 the District constructed a building for a shop and office. In 2016 the Niche wall was completed. The Holy Cross Cemetery is no longer part of the Cemetery District. This Cemetery is administered by the Catholic Church Diocese as of April 1999. The District would like to install a new sprinkler system as explained on the District website: Currently the cemetery is operating on a sprinkler system from the 1940's and is in the process of installing an energy and water efficient sprinkler system; however the cost of upgrading exceeds the funds designated for the project. The Sprinkler system and installation will cost an estimated 320,000.00 dollars. The cemetery is currently researching grants and other means to fund the project with little success. The Cemetery Districts Goal is to complete the project by 2020. Colusa is a lovely community that comes together when in need and we are asking the community to help raise funds to complete the Sprinkler System. All donations are tax deductible and can be made to Colusa Cemetery District at 1974 Wilson Avenue, Colusa.59 4.2.3 Colusa Cemetery District Board of Directors60 The Colusa Cemetery District Board of Trustees is as follows: 61 Frank Miller, Chairman 03/9/18-03/8/22 Janice Bell 12/9/21-12/8/25 Laurie Waters 8/31/21-1/26/23 VACANT VACANT The mailing address is Colusa Cemetery District, 1974 Wilson Ave., Colusa CA 95932. 58 Colusa County Auditor0Controller, Colusa Cemetery District, Audit for the period ended June 30, 2020, prepared by Margaret Van Warmerdam, Accountant Auditor II, December 9, 2020. 59 Colusa Cemetery District, https://colusacemeterydistrict.com/sprinkler-system-project, January 22, 2022. 60 Colusa County Auditor-Controller, Colusa Cemetery District, Audit for the period ended June 30, 2020, prepared by Margaret Van Warmerdam, Accountant Auditor II, December 9, 2020. 61 Colusa County Board of Supervisors, Clerk, Ann Nordyke, boardclerk@countyofcolusa.come, February 2, 2022. 33 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 4.2.4 District Website Requirement Every California independent special district is required to maintain a website by January 1, 2020. Senate Bill 929 added Government Code sections 6270.6 and 53087.8 to provide the public easily accessible and accurate information about the districts. The requirements for the District website are as follows: 1) Contact Information 2) Current Agenda 3) Financial Transaction Reports (as sent to State Comptroller) 4) Compensation Reports (as sent to State Comptroller) The Colusa Cemetery District has a website at https://colusacemeterydistrict.com/; however, it does not have all of the required information. 4.2.5 Colusa Cemetery District Fee Schedule Colusa Cemetery District Price Chart Approved September 18, 2018 Cremation Full Niche Spaces Space $280.00 $1,120.00 Tier 5 $1,350 The Purchase of (1/4 space) a Niche space Endowment $250.00 $350.00 Tier 4 $1,250 includes one Open/Close $600.00 $910.00 Tier 3 $1,150 small bronze Vault $120.00 $480.00 Tier 2 $1,050 plaque. All Tax $8.70 $34.80 Tier 1 $950 plaques must go Paperwork $25.00 $25.00 thru the Niche $120.00 Headstone Endowment Application and Authorization” Non Resident $380.00 $380.00 Open/Close $600.00 process. Paperwork $25.00 Extras Set up $250.00 Multiple Burial Fee $150.00 Research $25.00 Marker Vase $20.00 60 Day Hold (non-refundable) $220.00 Copies (per page) $0.50 Headstone Options Standard Headstone Foundation $250.00 Double Headstone Foundation $300.00 Permit to Set Headstone $75.00 Disposal of Headstone $50.00 Niche Plaque $300.00 Holiday or Saturday Service Cremation Service $500.00 Full Saturday Service $700.00 Disinterment Cremation Disinterment $1,500.00 Full disinterment $3,00.00 ENDOWMENT Care: This is an Endowment Care Interment Property (S8741) 34 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 4.2.6 Colusa Cemetery District Budget A budget is a plan for spending, the audit will show how funds were actually spent. The Colusa Cemetery District Budget for 2021-2022 is shown below in two tables, one for income and one for expenses. Colusa Cemetery District Fund #03100 Budget Fiscal Year 2021-2022 2021-22 Revenue Account Final Budget 410100 Property Tax-Current Secured 155,503 4101001 SRAF PROP 1A R&T 100.06 - 410150 PROPERTY TAX Cur. Sup. Secured 3,000 410200 PROPERTY TAX Current Unsecured 13,000 410250 PROPERTY TAX Cur. Sup Unsecured - 410300 PROPERTY TAX Prior Year Secured - 410320 PROPERTY TAX Prior Year Supp. Sec. - 410400 PROPERTY TAX Prior Year Unsec. - 410450 PROPERTY TAX Prior Year Supp. Unsec. - 410920 County In-Lieu Taxes 48 TOTAL TAXES 171,551 441900 Interest 5,000 4419001 Interest Adj. to Market Value - 442000 Rents & Cons-Other - 452700 Fish and Game In-Lieu 20 454510 Homeowners Prop. Tax. 600 455800 Wildlife in-lieu 300 456023 Transfer from Co. Gen. Fund-SERV 13,688 468030 Grave Services 15,000 468031 Grave Service Non-Residence 3,000 468034 Stone Setting Fee 2,000 479260 Sale of Lots and Graves 3,000 479261 Sale of Vaults and Liner 15,000 479310 Give and Donations 5,000 479321 Prior Year Insurance Dividend 294 479360 Misc.-Other Revenue 3,000 479910 Transfers In - TOTAL REVENUE $237,453 35 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI Colusa Cemetery District Fund #03100 Budget Fiscal Year 2021-2022 2021-22 EXPENDITURES Final Budget 51010 SALARIES AND WAGES 95,201 51011 EXTRA HELP 25,000 51012 OVERTIME 2,000 51022 OASDI 7,000 51023 UNEMPLOYMENT INSURANCE 1,500 51030 GROUP INSURANCE-HEALTH 24,000 51031 GROUP INSURANCE-LIFE 150 51035 WORKER’S COMPENSATION 5,279 53050 CLOTHING&PERSONAL SUPP 500 53060 COMMUNICATIONS 3,500 53061 COMMUNICATIONS-Cell and Page 1,000 53090 HOUSEHOLD EXPENSE 1,000 53100 INSURANCE 6,185 53120 MAINTENANCE-EQUIPMENT 7,000 53121 MAINTENANCE-SOFTWARE 500 53130 MAINTENANCE-Structures, Implements Grounds 7,000 53140 MEDICAL, DENTAL AND LAB SUPPLIES 50 53150 MEMBERSHIPS 150 53160 MISC EXPENSE 500 53163 FINANCE/LATE CHARGES - 53170 OFFICE EXPENSE 1,500 53171 POSTAGE 150 53180 PROFESSIONAL/SPEC. SERVICE 6,000 53190 PUBLICATIONS/LEGAL NOTICES 300 53200 RENTS, LEASES EQUIPMENT - 53220 SMALL TOOLS & INSTRUMENTS 3,000 53229 INDIRECT OVERHEAD COSTS 13,688 53230 SPECIAL DEPARTMENT EXPEN. 6,000 53231 SOFTWARE 300 53250 TRANSPORTATION AND TRAVEL 500 53251 EDUCATION AND TRAINING 500 53253 FUEL 4,000 53260 UTILITIES 8,000 55341 REFUNDS AND REBATES 500 57057 CAMERA/EQUIPMENT <$5,000 500 59452 TRANSFERS OUT - 57361 STRUCUTRES & IMP. >5,000 5,000 TOTAL EXPENDITURES 237,453 NET INCOME/LOSS 36 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 4.2.7 Colusa Cemetery District Audit62 The audit for the Colusa Cemetery District was prepared by the Colusa County Auditor’s Office. The Colusa Cemetery District has four different funds; all shown on the table below: COLUSA CEMETERY DISTRICT BALANCE SHEET AS OF JUNE 30, 2020 Assets Cash on deposit with the County Treasurer Fund #03100 General Fund 252,789 Cash on deposit with the County Treasurer Fund #03100 Imprest Cash 25 Cash deposit with the County Treasurer Fund #03101 Endowment Fund 128,032 Cash deposit County Treasurer Fund #03102 Capital Improvement Fund 203,487 Cash on deposit with the County Treasurer Fund #03103 Vault Sales Tax 89 Cash on deposit with the County Treasurer 584,422 Gain/Loss Investment-Market Value GASB 31 Fund #03100 97 Gain/Loss Investment-Market Value GASB 31 Fund #03101 50 Gain/Loss Investment-Market Value GASB 31 Fund #03102 79 Gain/Loss Investment-Market Value GASB 31 Fund #03103 0 Equipment 179,085 Structures and Improvements Niche 197,596 Land 10,341 Total Assets $971,670 Liabilities Warrants Payable 1,944 Equity General Fund Balance Assigned @7/1/19 #03100 25 Add/(Deduct) thru 6/30/20 - 25 General Fund Balance Unassigned @7/1/19 #03100 209,353 Add/(Deduct) thru 6/30/20 41,589 250,942 Permanent Fund Balance Restricted @7/1/19 #03101 117,426 Add/(Deduct) thru 6/30/20 10,656 128,082 Capital Proj. Fund Bal. Assigned @7/1/19 #03102 197,777 Add/(Deduct) thru 6/30/20 5,789 203,566 Spec. Rev. Fund Balance Assigned @7/1/19 #03103 291 Add/(Deduct) thru 6/30/20 (202) 89 Fixed Assets Investment @ 7/1/19 $384,831 Add/(Deduct) thru 6/30/20 2,191 387,022 Total Equity $969,726 Total Liabilities and Equity $971,670 62 Colusa County Auditor0Controller, Colusa Cemetery District, Audit for the period ended June 30, 2020, prepared by Margaret Van Warmerdam, Accountant Auditor II, December 9, 2020. 37 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI Colusa Cemetery District Changes in Equity as of June 30, 2020 #3101 #03100,02,03 #03100 Investment Balances Balance Balance Total Fixed Restricted Assigned Unassigned Assets Balance $384,831 $117,426 $198,093 $209,353 $909,703 @7/1/19 Add/(Deduct) 2,191 10,656 5,587 41,589 60,023 Balance $387,022 $128,082 $203,680 $250,942 $969,726 @6/30/20 The following table is similar to a budget except that it shows funds actually received and spent. Colusa Cemetery District General Fund (#03100) Statement of Cash Receipts, Cash Disbursements and Cash Balances For the Fiscal Year Ended June 30, 2020 Available Cash in County Treasury, July 1, 2019 $209,353 REVENUE Actual Current Secured 152,454 Current Supplemental Secured 3,204 Current Unsecured 14,174 Current Supplemental Unsecured 72 Prior Year Secured 325 Prior Year Supplemental Secured 394 Prior Year Unsecured 1 County In-Lieu Taxes 49 Total Taxes 170,673 Interest 5,751 Interest Adjusted to Market Value GASB 34 57 Homeowners Property Tax Relief 1,039 Fish $ Game In Lieu 20 Wildlife In-Lieu Federal 391 Transfer from County General Fund 7,412 Grave Services 14,260 Grave Services Non-Residence 2,800 Graves Services-Set up 1,750 Plot Marker Fee 1,800 Sales of Lots and Graves 12,173 Sale of Vaults and Liners 2,970 Miscellaneous Revenue-Refund 2,894 Total Revenue $223,990 38 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI Colusa Cemetery District Fund General Fund #03100 Statement of Cash Receipts, Cash Disbursements and Cash Balances For the Fiscal Year Ended June 30, 2020 DISBURSEMENTS Actual Salaries and Wages $76,008 Extra Help 12,112 Overtime 450 OASDI 6,731 Unemployment Insurance 1,631 Group Insurance-Health 20,528 Group Insurance-Life 105 Workers Compensation Insurance 5,449 Total Salaries and Benefits 123,014 Clothing & Personal Supplies 215 Communications 2,913 Communications-Cell/Pager 680 Household Expense 1,006 Liability Insurance 4,657 Maintenance of Equipment 5,754 Maintenance-Software 258 Maintenance of Structures/Grounds 7,992 Misc. Expense 266 Office Expense 893 Postage 41 Professional & Special Services 3,803 Publications and Legal Notices 105 Small Tools and Instruments 1,780 Indirect Overhead Costs 7,412 Special Department Expenses 5,799 Software 340 Transportation and Travel 382 Education and Training 728 Fuel 2,023 Utilities 7,341 Sales and Use Tax 300 Refunds and Rebate-Plots 2,545 Camera Equipment 0 Miscellaneous equipment 1,979 Total Fund 03100 Disbursements 182,401 Excess of Receipts over Disbursements Fund 03100 41,589 Available Cash in Colusa County Treasury, June 30, 2020 250,942 39 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI The following three tables show the funds in the special accounts for the Colusa Cemetery District. COLUSA CEMETERY DISTRICT ENDOWMENT FUND #03101 STATEMENT OF CASH RECEIPTS, CASH DISBURSEMENTS AND CASH BALANCES FOR THE FISCAL YEAR ENDED JUNE 30,2020 Available cash in County Treasury, July 1, 2019 $117,426 Sale of Lots and Graves 7,190 Interest 3,438 Interest adjusted to Market Value 28 Transfer interest to Fund 03101 Excess of receipts over disbursements Fund 03101 10,656 Available Cash in Colusa County Treasury, June 30, 2020 $128,082 COLUSA CEMETERY DISTRICT IMPROVEMENT FUND #03102 STATEMENT OF CASH RECEIPTS, CASH DISBURSEMENTS AND CASH BALANCES FOR THE FISCAL YEAR ENDED JUNE 30,2020 Available cash in County Treasury, July 1, 2019 $197,777 Capital Improvement Fund Interest 5,747 Gifts and Donations Interest Adjusted to Market Value 42 Transferred to General Fund - Excess of Receipts over Disbursements Fund 006142 5,789 Available Cash in Colusa County Treasury, June 30, 2020 $203,566 VAULT SALES TAX FUND #03103 STATEMENT OF CASH RECEIPTS, CASH DISBURSEMENTS AND CASH BALANCES FOR THE FISCAL YEAR ENDED JUNE 30,2020 Available cash in County Treasury, July 1, 2019 $291 Vault Sales Tax 482 Sales Tax Remitted to State of California (693) Interest Earned 9 Interest Adjusted to Market Value Excess of Receipts over Disbursements (202) Available Cash in Colusa County Treasury, June 30, 2020 $89 40 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 4.3 Colusa Cemetery District Municipal Service Review 4.3.1 Growth and Population Projections for the Colusa Cemetery District Area 63 Purpose: To evaluate service needs based on existing and anticipated growth patterns and population projections. A. Colusa Cemetery District Area Population Projections Colusa LAFCo made the following determinations regarding growth for the City of Colusa:64 c) Residential development potential in the City limits is significant. The City approved development plans in the last decade for Sunrise Landing where the early phases of construction are underway and 279 housing units are approved, as well as two inactive projects, Colusa Crossings with 1,300 housing units approved, and Riverbend with 367 housing units approved. Another 783 housing units could be built on vacant lands within the city limits, according to the City’s 2020 General Plan Housing Element. Other development potential in the City limits includes accessory dwelling units and subdivisions on underutilized residential lands. d) Development potential in the existing SOI includes a proposal south of the high school for 161-acre Brookins Ranch Estates where 600 homes and a fire station are proposed, and an active proposal for a 13-acre Cheney-Wilson subdivision where 34 homes are proposed and annexation has been initiated. B. MSR Determinations on Growth and Population Projections for the Colusa Cemetery District Area MSR 1-1) The City of Colusa, which is within the Colusa Cemetery District, can expect growth in residential development and population because the City can supply urban services such as sewer and water and police protection. 4.3.2 Location and Characteristics of any Disadvantaged Unincorporated Communities (DUC) within or Contiguous to Colusa Cemetery District65 Purpose: To comply with the State Law to examine any unincorporated areas which could be provided with better services by annexing to an adjacent city. A. Determination of District Area Disadvantaged Unincorporated Community Status SB 244 defines disadvantaged unincorporated community as any area with 12 or more registered voters, or as determined by commission policy, where the median household income is less than 80 percent of the statewide annual median. 63 California Government Code Section 56430. (a) (1) 64 Colusa LAFCo, Resolution 2021-0002 City of Colusa Municipal Service Review April 1, 2021. 65 California Government Code Section 56430. (a) (2) 41 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI SB 244 also requires LAFCos to consider disadvantaged unincorporated communities when developing spheres of influence. Upon the next update of a sphere of influence on or after July 1, 2012, SB 244 requires LAFCo to include in an MSR (in preparation of a sphere of influence update): 1) The location and characteristics of any disadvantaged unincorporated communities within or contiguous to the sphere; and 2) The present and planned capacity of public facilities, adequacy of public services and infrastructure needs or deficiencies including needs or deficiencies related to sewers, municipal and industrial water, and structural fire protection in any disadvantaged unincorporated community within or contiguous to the sphere of influence. B. MSR Determinations on Disadvantaged Unincorporated Communities near Colusa Cemetery District MSR 2-1) The median household income in Colusa, CA in 2019 was $51,36466 or $54,917, which was less than the median annual income of $80,440 across the entire state of California;67 and also less than 80% of the Median Household Income ($64,352). Therefore, Colusa could be considered a Disadvantaged community. 4.3.3 Capacity and Infrastructure Purpose: To evaluate the present and planned capacity of public facilities, adequacy of public services, and infrastructure needs or deficiencies including needs or deficiencies related to sewers, municipal and industrial water, and structural fire protection in any disadvantaged, unincorporated communities within or contiguous to the sphere of influence.68 A. Infrastructure The Colusa Cemetery is located one-half mile west of Colusa on Wilson Avenue. This cemetery of 19 acres has fences, black top roads, lawns, and buildings. There is a 1,000 gallon water tank, a well with a 15horse power pump and equipment. The District planted 67 Italian Cypress trees in 2006. In 2008 the District constructed a building for a shop and office. In 2016 the Niche wall was completed. 69 B. MSR Determinations on Infrastructure for Colusa Cemetery District MSR 3-1) The infrastructure and facilities owned by the Colusa Cemetery District are adequate for the needs of the District. MSR 3-2) The Colusa Cemetery District is working on a funding campaign to redo the sprinkler system for the Cemetery. 70 66 Colusa, CA | Data USA, January 21, 2022 67 https://www.city-data.com/income/income-Colusa-California.html, January 21, 2022. 68 California Government Code Section 56430. (a) (3) 69 Colusa County Auditor0Controller, Colusa Cemetery District, Audit for the period ended June 30, 2020, prepared by Margaret Van Warmerdam, Accountant Auditor II, December 9, 2020. 70 Colusa Cemetery District, https://colusacemeterydistrict.com/sprinkler-system-project, January 22, 2022. 42 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 4.3.4 Financial Ability to Provide Services71 Purpose: To evaluate factors that affect the financing of needed improvements and to identify practices or opportunities that may help eliminate unnecessary costs without decreasing service levels. A. Financial Considerations for Colusa Cemetery District The fee schedule, budget and audit for the Colusa Cemetery District are shown above in this report. The District has a good financial position. B. MSR Determinations on Financing for Colusa Cemetery District MSR 4-1) The Colusa Cemetery District took in more money than was paid out in Budget Year 2020-2021 and has a good financial position. 4.3.5 Status of and Opportunities for Shared Facilities 72 Purpose: To evaluate the opportunities for a jurisdiction to share facilities and resources to develop more efficient service delivery systems. A. Facilities The Colusa Cemetery District cannot share cemetery facilities with other districts; however, the District does work with the County of Colusa to process financial transactions. The District does have a website and it would be beneficial if the District could assist other cemetery district to develop their own websites or share a website. B. MSR Determinations on Shared Facilities for Colusa Cemetery District MSR 5-1) The Colusa Cemetery District works with the County of Colusa to process financial transactions and the County prepares the annual audit for the District. 4.3.6 Accountability for Community Service Needs, Government Structure and Operational Efficiencies73 Purpose: To consider the advantages and disadvantages of various government structures that could provide public services, to evaluate the management capabilities of the organization and to evaluate the accessibility and levels of public participation associated with the agency’s decision-making and management processes. A. Government Structure The Colusa Cemetery District has a five-member Board of Directors and two staff people, a District Manager/Secretary to the Board and a Grounds Keeper. B. MSR Determinations on Local Accountability and Governance MSR 6-1) The Colusa Cemetery District has a five-member Board of Directors. Vacancies on the Board of Directors should be filled as soon as possible. MSR 6-2) The Colusa Cemetery District has a website but the website does not include all the elements required by the State Law. 71 California Government Code Section 56430. (a) (4) 72 California Government Code Section 56430. (a)(5) 73 California Government Code Section 56430. (a)(6). 43 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI MSR 6-3) The Colusa Cemetery District is working with the community to raise funds for a new sprinkler system. 4.4 Colusa Cemetery District Sphere of Influence Update 4.4.1 Recommendation for Colusa Cemetery District Sphere of Influence The Sphere of Influence for the Colusa Cemetery District should be the same as the District boundary. 4.4.2 Present and Planned Land Uses in the Colusa Cemetery District Area, Including Agricultural and Open Space Lands 74 A. Colusa County General Plan and Zoning for Colusa Cemetery District SOI Area The City of Colusa General Plan governs the land within the City of Colusa and the County of Colusa General Plan governs the land use within the County area of the Colusa Cemetery District. Development will occur mostly within the City of Colusa. B. SOI Determinations on Present and Planned Land Use for Colusa Cemetery District Area SOI 1-1] The land within the City of Colusa will provide most of the income for the Colusa Cemetery District. 4.4.3 Present and Probable Need for Public Facilities and Services in the Colusa Cemetery District Area 75 A. Municipal Service Background The need for the Colusa Cemetery District and Cemetery will continue into the future. The District provides a service to the public and it is beneficial to have various cost options available. B. SOI Determinations on Facilities and Services Present and Probable Need for Colusa Cemetery District SOI 2-1] The Colusa Cemetery District facilities and services will be needed now and in the future. The District is making plans to keep the facilities maintained in the future by raising funds for a new water system. 4.4.4 Present Capacity of Public Facilities Present and Adequacy of Public Services 76 A. Capacity Background The Colusa Cemetery District has adequate facilities for the present and for the future. It is anticipated that more people will use cremation services in the future and this will expand the capacity of the Colusa Cemetery. B. SOI Determinations on Public Facilities Present and Future Capacity for Colusa Cemetery District SOI 3-1] The Colusa Cemetery District has adequate facilities for the present and future needs of the District. 74 California Government Code Section 56425 (e)(1) 75 California Government Code Section 56425 (e)(2) 76 California Government Code Section 56425 (e)(3) 44 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 4.4.5 Social or Economic Communities of Interest for Colusa Cemetery District 77 A. Colusa Cemetery District Community Background The City of Colusa can be considered a full-service community and a cemetery district is one of the services that would be expected in such a community. The Colusa Cemetery District no longer service the Catholic Cemetery so it cannot unify the entire community. B. SOI Determinations on Social or Economic Communities of Interest for Colusa Cemetery District SOI 4-1] The Colusa Cemetery District is a unifying force within the Colusa community and the campaign to raise funds for a new water system will also serve to unite the community. 4.4.6 Disadvantaged Unincorporated Community Status 78 A. Disadvantaged Unincorporated Communities SB 244 defines disadvantaged unincorporated community as any area with 12 or more registered voters, or as determined by commission policy, where the median household income is less than 80 percent of the statewide annual median. B. Colusa Cemetery District Disadvantaged Unincorporated Community Status SOI 5-1] The median household income in Colusa, CA in 2019 was $54,91779, which was less than the median annual income of $78,672 across the entire state of California;80 and also less than 80% of the Median Household Income ($62,917). Therefore, Colusa could be considered a Disadvantaged community. 77 California Government Code Section 56425 (e)(4) 78 California Government Code Section 56425 (e)(5) 79 Colusa, CA | Data USA, January 21, 2022 80 https://www.city-data.com/income/income-Colusa-California.html, January 21, 2022. 45 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 4.5 Colusa Cemetery District Sphere of Influence Map Range 02 West UV 15 14 13 18 17 Norman Rd Princeton kj 45 1 0 9 X x6 1 9 7 16 Y 15 14 Z 13 18 17 16 15 §¨¦ 22 23 24 19 20 20X x 21 22 23 24 19 20 21 22 0 y70 27 26 25 30 29 30 29 28 27 26 Y 25 30 29 28 27 re 34 35 36 31 32 31 32 33 34 35 ltu B 36 31 32 33 34 UV 45 Colusa Hwy 3 Dele 2 van Rd 1 6 6 5 4 6 5 4 3 1 Gridley Rd 10 11 12 7 d R 12 7 8 9 7 8 9 10 e liM BUTTE 15 14 13 18 ru o F 17 16 15 13 18 17 16 18 CO 17 UNTY 16 15 22 23 24 19 20 21 22 19 20 21 19 20 21 22 COLUSA R d 24 0 27 26 C 2 O 5 UNT 3 Y 0 29 28 27 26 Pri ncet o n 25 30 29 28 30 29 28 27 4 3 3 4 3 2 5 3 1 6 3 6 1 Max 3 5 w 2 ell Rd 3 4 3 3 3 4 3 2 5 UV 45 6 31River Rd 32 5 3 4 3 3 3 6 1 5 3 B 2 utte Rd 3 4 3 3 3 4 9 10 11 12 7 8 9 10 7 8 9 10 S C U O T U T N E T R Y 8 9 10 7 16 15 14 13 18 17 16 15 17 16 15 14 13 18 17 16 15 21 22 Lu 23 rline Av 2 e 4 19 20 21 22 0 Main 1 S 9 t 20 21 22 23 24 19 20 21 22 28 27 26 25 30 29 28 27 Wilson Ave Claykj Co 29 lusa 28 27 26 25 30 29 28 27 St 1 3 4 9 6 3 34 F 1 1 3 0 5 re §¨¦ s 5 hwa 3 t 5 1 1 2 e 4 1 r Rd kj 36 1 1 1 2 3 Willia 3 1 m 1 7 6 8 s A 1 3 b 8 5 7 2 el Rd 1 9 6 3 4 3 L o ne Star R d 34 1 1 3 5 UV 0 20 1 1 2 4 1 1 1 1 3 3 2 6 31 6 3 1 rd 7 8 0 Wesc ott R d 1 8 7 B u tte UV S 2 lo 0 ug 1 9 6 3 h 3 Rd 1 3 5 34 3 2 1 5 M 1 eridian 1 3 1 R 2 6 d 1 kj 3Me 1 3 r 7 6 8 1 idian 3 1 8 5 2 7 P B 4 a ut s t 9 3 s e 1 3 6 R R d d 1 3 1 3 5 4 0 UV 21 22 23 24 19 20 21 22 23 24 20 21 45 23 24 19 20 21 22 0 9 4 2 3 8 3 27 3 W 1 3 4 0 alnut 35 2 1 2 1 6 Z u m w alt 1 M 2 Sc h o ol R d e 3 2 y 1 6 5 ers R 3 d 0 3 F 1 6 7 ron tage R d 5 F ro 2 n 3 8 t 9 a 2 g e 3 2 4 9 3 8 L o n e St ar tar R d 2 3 7 4 1 3 0 3 1 2 2 1 5 6 1 3 2 1 2 6 5 3 6 7 1 8 5 3 2 2 9 m ore Sl o u g h R d 3 2 3 8 4 9 27 34 1 3 0 35 2 11 UV 1 4 2 5 25 31 M 30 a 3 i 1 n 6 kj 6 S 7 t 32 5 M e M ri 2 d o 9 ia 8 r n oni R 33 d 4 2 9 M 8 o W o o r d o 1 Woo M d Rd 0 3 n 2 4 3 7 e i ri 46 htroN 81pihsnwoT Range 03 West Colusa County Colusa Cemetery District and Sphere of Influence Boundary htroN 71pihsnwoT Range 01 West Range 01 East Local Agency Formation Commission O Colusa Cemeterkjy District Lod G C og o kj l a e u kjS n n t C n o t n y o fo l rd usa §¨¦ kj 5 M P a r x in w c e ekj l t l on S B C u u o t t u t t e n e r ty CountyColusakj County Lake kj kjMeridian County Williams kjGrimes Arbucklekjkj City College Yolo County htroN 61pihsnwoT htroN 51pihsnwoT "This map does not depict a legal property boundary and may not be used as a legal description as defined in the Subdivision Map Act" O Legend Colusa Cemetery District Colusa County kj Communities Parcels C Sp o h lu e s r a e C of e I m nf e lu te e r n y c D e istrict Colusa County Sectional Grid Boundary (MDB&M) Colusa Cemetery District Highways LAFCo Resolution: 2022-0008 Roads Adopted: September 1, 2022 0 1 2 4Miles Source: Colusa LAFCo Map Created 9/8/2022 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 5 CYPRESS HILL CEMETERY DISTRICT 5.1 Lodoga Lodoga (also Ladoga) is a census-designated place in Colusa County. It lies at an elevation of 1237 feet. Lodoga's population was 197 at the 2010 census. Lodoga's population is now 165 people. Since 2020, it has had a population decline of 27.0%.81 There is no income data specifically for Lodoga. The Median Household Income for Colusa County was $59,401 compared to $75,235 for the State of California for the years 2015-2019.82 5.2 Cypress Hill Cemetery District 5.2.1 Cypress Hill Cemetery District History The Cypress Hill Cemetery District was approved by the Colusa County Board of Supervisors on July 26, 1923 under the Public Cemetery Act of 1921 and the Health and Safety code of the State of California, Paragraphs No. 8890-9225.83 5.2.2 Cypress Hill Cemetery District Facilities84 The Cypress Hill Cemetery is located one-half mile west of Lodoga and consists of four acres. The Cemetery was originally started in 1877 and was located on what is now East Park Reservoir. In 1910, the remains were moved to the present site. The grounds are gravel soil with trees and shrubs. The local residents and relatives of the deceased open and close the graves as needed, and provide their own markers. The District Clerk makes a record of each burial in their books. 5.2.3 Cypress Hill Cemetery District Board of Trustees The trustees of the Cypress Hill Cemetery District are as follows:85 Ralph Minto 3/8/20-3/7/24 Kirk Kirchgatter 4/7/19-4/6/23 Vacant It is always unfortunate to have a vacancy on the Board of Trustees. It is hoped that the Board of Supervisors can find someone to fill this position in the near future. The Mailing Address for the Cypress Hill Cemetery District is 2766 Lodoga Stonyford Road, Stonyford, CA 95979. 81 Best Places to Live in Lodoga, California, January 19, 2022. 82 US Census Bureau Quick Facts, January 31, 2022. 83 Colusa County Auditor-Controller, Cypress Hill Cemetery District Annual Audit for the Period ended June 30, 2020, Patricia Pacot, Accountant Auditor 1, January 26, 2021. 84 Colusa County Auditor-Controller, Cypress Hill Cemetery District Annual Audit for the Period ended June 30, 2020, Patricia Pacot, Accountant Auditor 1, January 26, 2021. 85 Colusa County Board of Supervisors, Clerk, Ann Nordyke, boardclerk@countyofcolusa.come, February 2, 2022. 47 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 5.2.4 District Website Requirement Every California independent special district is required to maintain a website by January 1, 2020. Senate Bill 929 added Government Code sections 6270.6 and 53087.8 to provide the public easily accessible and accurate information about the districts. The requirements for the District website are as follows: 1) Contact Information 2) Current Agenda 3) Financial Transaction Reports (as sent to State Comptroller) 4) Compensation Reports (as sent to State Comptroller) The Cypress Hill Cemetery District would have to pay someone to maintain a website for the District. 5.2.5 Cypress Hill Cemetery District Fee Schedule The Cypress Hill Cemetery District does not have a fee schedule since local residents and relatives of the deceased open and close the graves as needed and provide their own markers. 5.2.6 Cypress Hill Cemetery District Budget It appears that the Cypress Hill Cemetery District does not have a budget. The Colusa County Auditor 86 reports that the District had $15,997 on deposit with the Colusa County Treasurer which included a general reserve of $12,705. The District does not have any insurance. In fiscal year 2016-17 the District received a donation of $17,500 to repair and grade the road from Lodoga Stonyford Road north to the cemetery and to pave the parking area in from of the cemetery. As of fiscal year 2019-2020, $4,795 had been expended on the road and parking lot project. 86 Colusa County Auditor-Controller, Cypress Hill Cemetery District Annual Audit for the Period ended June 30, 2020, Patricia Pacot, Accountant Auditor 1, January 26, 2021. 48 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 5.2.7 Cypress Hill Cemetery District Audit The Cypress Hill Cemetery District Audit is prepared by the Colusa County Auditor- Controller’s staff. The following three tables show the amount of funds the District has on hand and how the funds were spent in the 2019-2020 fiscal year. CYPRESS HILL CEMETERY DISTRICT (#03110-03111) BALANCE SHEET AS OF JUNE 30, 2020 Assets Cash on deposit with the County Treasurer Fund #03110 15,997 Cash on deposit with the County Treasurer Fund #03111 0 Gain/Loss Investment-Market Value GASB 31 5 Equipment 5,013 Structures and Improvements 5,027 Land 0 Total Assets $26,042 Liabilities Warrants Payable $750 Equity Fund Balance Restricted @7/1/19 #03110 $17,500 Add/(Deduct) thru 6/30/20 (4,795) $12,705 Fund Balance Available@7/1/19 #03110 $1,848 Add/(Deduct) thru 6/30/20 $699 $2,547 Fixed Assets Investment @ 7/1/19 #03110 $10,040 Add/(Deduct) thru 6/30/20 0 10,040 Total Equity $25,292 Total Liabilities and Equity $26,042 CYPRESS HILL CEMETERY DISTRICT CHANGES IN EQUITY AS OF JUNE 30, 2020 Invest Fund Fund Total Fixed Balance Balance Assets Restricted Available Balance $10,040 $17,500 $1,848 $29,388 @7/1/19 Add/(Deduct) 0 (4,795) $699 (4,096) Balance $10,040 $12,705 $2,547 $25,292 @6/30/20 The following table is similar to a budget; however, the table shows actual funds received and expended for the year of the audit. 49 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI Cypress Hill Cemetery District Fund (#03110-03111) General Fund #03110 Statement of Cash Receipts, Cash Disbursements and Cash Balances For the Fiscal Year Ended June 30, 2020 Available Cash in County Treasury, July 1, 2019 $19,348 REVENUE Actual Current Secured 3,145 Current Supplemental Secured 66 Current Unsecured 292 Current Supplemental Unsecured 1 Prior Year Supplemental Secured 7 Prior Year Unsecured 8 County In-Lieu Taxes 1 Total Taxes 3,520 Interest on cash in treasury 571 Interest Adjusted to Market Value GASB 34 2 Homeowners Property Tax Relief 21 Timber Yield Loss 21 Transfer from County General Fund-Serve 369 Total Revenue $4,504 DISBURSEMENTS Actual Professional & Special Services 3,386 Professional & Special Services- 4,795 Parking Lot Improvements Indirect Overhead Costs 369 Utilities 50 Total Disbursements 8,600 Excess of Receipts over Disbursements (4,096) Available Cash in Colusa County Treasury, June 30, 2020 $15,252 5.3 Cypress Hill Cemetery District Municipal Service Review 5.3.1 Growth and Population Projections for the Cypress Hill Cemetery District Area 87 Purpose: To evaluate service needs based on existing and anticipated growth patterns and population projections. A. Cypress Hill Cemetery District Area Population Projections The population of Lodoga has declined in recent years and is expected to decline further in the future. B. MSR Determinations on Growth and Population Projections for the Cypress Hill Cemetery District Area MSR 1-1) The population of Lodoga has declined in the past ten years and is expected to decline further in the future. 87 California Government Code Section 56430. (a) (1) 50 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 5.3.2 Location and Characteristics of any Disadvantaged Unincorporated Communities (DUC) within or Contiguous to Cypress Hill Cemetery District88 Purpose: To comply with the State Law to examine any unincorporated areas which could be provided with better services by annexing to an adjacent city. A. Determination of District Area Disadvantaged Unincorporated Community Status SB 244 defines disadvantaged unincorporated community as any area with 12 or more registered voters, or as determined by commission policy, where the median household income is less than 80 percent of the statewide annual median. SB 244 also requires LAFCos to consider disadvantaged unincorporated communities when developing spheres of influence. Upon the next update of a sphere of influence on or after July 1, 2012, SB 244 requires LAFCo to include in an MSR (in preparation of a sphere of influence update): 1) The location and characteristics of any disadvantaged unincorporated communities within or contiguous to the sphere; and 2) The present and planned capacity of public facilities, adequacy of public services and infrastructure needs or deficiencies including needs or deficiencies related to sewers, municipal and industrial water, and structural fire protection in any disadvantaged unincorporated community within or contiguous to the sphere of influence. B. MSR Determinations on Disadvantaged Unincorporated Communities near Cypress Hill Cemetery District MSR 2-1) The determination of DUC status is based on Median Household Income. The Median Household Income for Colusa County is $59,401 which is just below 80% of the California State MHI ($75,235) which would be $60,188. Therefore, Lodoga can be considered a Disadvantaged Unincorporated Community. 5.3.3 Cypress Hill Cemetery District Capacity and Infrastructure Purpose: To evaluate the present and planned capacity of public facilities, adequacy of public services, and infrastructure needs or deficiencies including needs or deficiencies related to sewers, municipal and industrial water, and structural fire protection in any disadvantaged, unincorporated communities within or contiguous to the sphere of influence.89 A. Infrastructure The Cypress Hill Cemetery District has received funds to improve the road to the Cemetery and the parking lot. B. MSR Determinations on Infrastructure for Cypress Hill Cemetery District MSR 3-1} The Cypress Hill Cemetery District has improved the road to the Cemetery and the parking lot at the Cemetery. 88 California Government Code Section 56430. (a) (2) 89 California Government Code Section 56430. (a) (3) 51 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 5.3.4 Cypress Hill Cemetery District Financial Ability to Provide Services90 Purpose: To evaluate factors that affect the financing of needed improvements and to identify practices or opportunities that may help eliminate unnecessary costs without decreasing service levels. A. Financial Considerations for Cypress Hill Cemetery District The Cypress Hill Cemetery District received $4,504 in revenue in 2019-2020 as shown in the audit report above. The District also has funds carried over from previous years. Although this is not a large sum of money it should be adequate to maintain the District as it is currently operated. B. MSR Determinations on Financing for Cypress Hill Cemetery District MSR 4-1) The Cypress Hill Cemetery District has a small income of approximately $4,500 per year from taxes. This should be adequate for the District since burials depend on family and friends for labor and there are few other expenses. 5.3.5 Status of and Opportunities for Shared Facilities 91 Purpose: To evaluate the opportunities for a jurisdiction to share facilities and resources to develop more efficient service delivery systems. A. Facilities The Cypress Hill Cemetery District cooperates with the County of Colusa to prepare the annual audit required by the State Law. B. MSR Determinations on Shared Facilities for Cypress Hill Cemetery District MSR 5-1) The Cypress Hill Cemetery District cooperates with the County of Colusa to have the annual audit prepared by the County Auditor-Controller’s office. 5.3.6 Accountability for Community Service Needs, Government Structure and Operational Efficiencies92 Purpose: To consider the advantages and disadvantages of various government structures that could provide public services, to evaluate the management capabilities of the organization and to evaluate the accessibility and levels of public participation associated with the agency’s decision-making and management processes. A. Government Structure The Cypress Hill Cemetery District has a vacancy on the Board of Trustees and a small income from taxes. This could make it difficult for the District to continue operation in the future. However, the District has few expenses since friends and relatives do the work of burials when required. B. MSR Determinations on Local Accountability and Governance MSR 6-1 The Cypress Hill Cemetery District should make every effort to maintain a full three member Board of Trustees. 90 California Government Code Section 56430. (a) (4) 91 California Government Code Section 56430. (a)(5) 92 California Government Code Section 56430. (a)(6). 52 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI MSR 6-2 The Cypress Hill Cemetery District should work with the County of Colusa to prepare an annual budget even though expenses are small. MSR 6-3 The Cypress Hill Cemetery District should work with the other cemetery districts to see if the District could participate with other districts in a website at a low cost. 5.4 Cypress Hill Cemetery District Sphere Of Influence Update 5.4.1 Recommendation for Cypress Hill Cemetery District Sphere of Influence At this time the recommendation for the Cypress Hill Cemetery District is that the Sphere of Influence be the same as the District boundary. At some time in the future, if the District is unable to maintain a full three-member Board of Trustees and funds are further reduced, the District might have to have a zero sphere of influence and be combined with another cemetery district. 5.4.2 Present and Planned Land Uses in the Cypress Hill Cemetery District Area, Including Agricultural and Open Space Lands 93 A. Colusa County General Plan and Zoning for Cypress Hill Cemetery District SOI Area In the Colusa County General Plan, Lodoga is linked with Stonyford and Century Ranch in the community description and policies. The area plan for Stonyford and Lodoga was prepared in 1983. The area is expected to remain in large parcels and open space.94 B. SOI Determinations on Present and Planned Land Use for Cypress Hill Cemetery District Area SOI 1-1] The present and planned land use for the Cypress Hill Cemetery area is expected to stay the same, large parcels used primarily for grazing. 5.4.3 Present and Probable Need for Public Facilities and Services in the Cypress Hill Cemetery District Area 95 A. Municipal Service Background The Lodoga area does not have a lot of public facilities and services so the Cemetery is important to the community. B. SOI Determinations on Facilities and Services Present and Probable Need for Cypress Hill Cemetery District SOI 2-1] The Cypress Hill Cemetery has already been moved once (away from Stony Gorge Reservoir) so it will be up to residents of the area to maintain it so that it would not get relocated in the future. 93 California Government Code Section 56425 (e) (1) 94 Colusa County General Plan, Community Character Element, pages 4-9, 4-10. 95 California Government Code Section 56425 (e) (2) 53 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 5.4.4 Cypress Hill Cemetery District Present Capacity of Public Facilities and Adequacy of Public Services 96 A. Capacity Background The four acres of the Cypress Hill Cemetery are adequate because the Cemetery is not used too often. B. SOI Determinations on Public Facilities Present and Future Capacity for Cypress Hill Cemetery District SOI 3-1] The capacity of the Cypress Hill Cemetery is adequate for the present and future needs of the District. The capacity of the community to maintain a three member board of trustees and actions to maintain the District according to State Law may be tested in the future. 5.4.5 Social or Economic Communities of Interest for Cypress Hill Cemetery District 97 A. Cypress Hill Cemetery District Community Background Lodoga is a small community of 165 people. The Cemetery District is the only special district unique to Lodoga so it does provide a focus for the community. B. SOI Determinations on Social or Economic Communities of Interest for Cypress Hill Cemetery District SOI 4-1] The Cypress Hill Cemetery District provides a focus for the Lodoga community. 5.4.6 Disadvantaged Unincorporated Community Status 98 A. Disadvantaged Unincorporated Communities The determination of DUC status is based on Median Household Income. B. Cypress Hill Cemetery District Disadvantaged Unincorporated Community Status SOI 5-1] The Median Household Income for Colusa County is $59,401 which is just below 80% of the California State MHI ($78,672) which would be $62,937. Therefore, Lodoga can be considered a Disadvantaged Unincorporated Community. 96 California Government Code Section 56425 (e) (3) 97 California Government Code Section 56425 (e) (4) 98 California Government Code Section 56425 (e) (5) 54 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 5.5 Cypress Hill Cemetery District Sphere of Influence Map Range 05 West 18 17 16 15 14 13 18 17 16 15 14 13 18 17 16 15 14 13 18 17 16 15 14 19 20 21 22 23 24 19 20 21 22 23 24 19 20 21 22 23 24 19 20 21 22 23 30 29 28 27 26 25 30 29 28 27 26 25 30 29 28 27 26 25 30 29 28 27 26 31 32 33 34 35 36 31 32 33 34 35 36 31 32 33 34 35 36 31 32 33 34 6 5 4 3 2 1 6 5 4 3 2 1 6 5 4 3 2 1 6 5 4 3 2 7 8 9 10 11 12 7 8 9 10 11 12 7 8 9 10 11 12 7 8 9 10 18 17 16 15 14 13 18 17 16 15 14 13 18 17 16 15 14 13 18 17 16 15 GLENN 19 19 20 21 22 23 24 19 20 21 22 23COUNTY 20 21 22 23 24 19 20 21 22 30 29 28 27 26 25 30 29 28 27 26 25 30 29 28 27 26 25 30 29 28 27 Stonford 31 32 33 34 35 36 31 32 33 34 35 36 31 32 kj 33 34 35 36 31 32 33 34 6 5 4 3 2 1 6 5 4 3 2 1 6 5 4 3 East Par 2 k 1 6 Site 5 sLodo 4 gaRd 3 Reservoir 1 1 7 8 9 1 2 8 7 0 2 1 9 1 6 2 1 1 2 5 0 2 1 1 3 4 1 2 1 1 4 3 2 1 1 7 9 8 2 1 8 0 7 2 1 9 1 6 2 1 1 2 5 0 2 1 1 3 4 1 2 1 1 4 3 2 1 1 7 9 8 8 1 2 7 0 Lodoga Stonyford Rd 9 16 1 2 1 5 2 0 Lo 2 1 1 3 4 1 doga 1 2 1 2 4 3 1 1 7 9 8 2 1 0 8 7 2 1 1 9 6 2 1 1 2 5 0 21 kj 30 29 28 27 26 25 30 29 28 27 26 25 30 29 28 27L S o to d n o y g f a ord 2 R 6 d 25 30 29 28 27 31 32 33 34 35 36 31 32 33 34 35 36 31 32 33 34 35 36 31 32 33 34 6 5 4 3 2 1 6 5 4 3 2 1 6 5 4 3 2 1 6 5 4 3 COLUSA 7 7 8 9 10 11 12 7 8 9 10 11COUNTY 8 9 10 11 12 7 8 9 10 12 18 17 16 15 14 13 18 17 16 15 14 13 18 17 16 15 14 13 18 17 16 15 19 20 21 22 23 24 19 20 21 22 23 24 19 20 21 22 23 24 19 20 Leesville 21 22 30 29 28 27 26 25 30 29 28 27 26 25 30 29 28 27 26 25 30 29 Lodoga 28 27 31 32 33 34 35 36 31 32 33 34 35 36 31 32 33 34 35 36 31 32 R d 33 34 Rd 6 5 4 3 2 1 6 5 4 3 2 1 6 5 4 3 2 1 6 5 Valley 4 3 7 8 9 10 11 12 7 8 9 10 11 12 7 8 9 BartlettS 10 pringsRd 11 12 B 7 rimRd B rae 8 9 10 18 17 16 15 14 13 18 17 16 15 14 13 18 17 16 15 14 13 18 17 16 15 Springs 1 B 9 artlett 20 21 22 23 24 19 20 21 22 23 24 19 20 21 22 23 24 19 20 21 22 3 3 0 1 2 3 9 2 2 3 8 3 3 2 4 7 3 2 5 6 3 2 6 5 3 3 1 0 3 2 2 9 3 2 3 8 3 2 4 7 3 2 5 6 3 2 6 5 3 3 1 0 3 2 2 9 3 2 3 8 2 3 7 4 3 2 5 6 3 2 6 5 3 3 1 0 3 2 2 9 yellaV raeB 28 33 3 2 4 7 0 5 4 3 2 1 6 5 4 3 2 1 1 6 5 4 3 55 htroN 91pihsnwoT Range 06 West Colusa County Cypress Hill Cemetery District and Sphere of Influence Boundary htroN 81pihsnwoT Local Agency Formation Commission O Cypress Hill Cemeterkjy District St G L o o n l d e fo o n r g d kj n a kj C C ou o n lu ty sa §¨¦ kj 5 M P a r x i w nc e kj e ll ton S B C u u o t t u t t e n e r ty CountyColusakj County Lake kj kjMeridian County Williams kjGrimes Arbucklekjkj City College Yolo County htroN 71pihsnwoT Range 08 West Range 07 West "This map does not depict a legal property boundary and may not be used as a legal description as defined in the Subdivision Map Act" O Legend Cypress Hill Cemetery District Colusa County kj Communities Parcels Cypress Hill Cemetery District Sphere of Influence Colusa County Sectional Grid Boundary (MDB&M) Highways Cypress Hill Cemetery District LAFCo Resolution: 2022-0008 Roads Adopted: September 1, 2022 0 1.25 2.5 5Miles Source: Colusa LAFCo Map Created 9/8/2022 htroN 61pihsnwoT Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 6 GRAND ISLAND CEMETERY DISTRICT 6.1 Grimes Community Grimes is located near the Sacramento River, on Highway 45 between Colusa and Knight’s Landing. There is a convenience store, a small post office, a public library, and an elementary school. The school features grades kindergarten through 6th grade. There is a boat landing on the river to the south of the town, which also serves as a restaurant for the community. Grimes (formerly Grimes Landing) is a census-designated place in on the Southern Pacific Railroad. It lies at an elevation of 46 feet. The two main roads that run through it are State Route 45 and Grimes-Arbuckle Road. Grimes's population was 391 at the 2020 census. The post office was established in 1883. Grimes is named after Cleaton Grimes, who obtained the town site land in 1844. The Cecil Ranch in Grimes is listed on the National Register of Historic Places, partly for the architecture of its architect-designed main house, built in 1909. In 2019, Grimes, CA had a population of 305 people with a median age of 27.6. The employed population was 90. The Median Household Income for Grimes was a low of $26,11199 or a high of $41,857100 in 2019. In either case the community would be considered Disadvantaged because the Median Household Income was well below the Median Household Income for California of $80,440. It is estimated that the population within the Grand Island Cemetery District is five hundred to seven hundred people.101 6.2 Grand Island Cemetery District 6.2.1 Grand Island Cemetery District History The first interment at the Cemetery was in 1856. 102 The District was organized as the Grand Island Cemetery District upon approval of the Colusa County Board of Supervisors on May 8, 1924, and was formed under the Public Cemetery Act of 1921, and the Health and Safety Code of the State of California. The Cemetery is located one-half mile west of the Colusa-Grimes Highway at 2014 Dry Slough Road, and contains approximately five acres with a fence, Lawn and graveled roads. The Cemetery was started in 1899. No perpetual record is kept of the burials.103 99 datausa.io/profile/geo/grimes-ca/, January 19, 2022. 100 https://www.areavibes.com/grimes-ca/employment, January 19, 2022. 101 Grand Island Cemetery District, Information provided to Colusa LAFCo, 11/19/21. 102 Grand Island Cemetery District, Information provided to Colusa LAFCo, 11/19/21. 103 Colusa County Auditor-Controller, Grand Island Cemetery District Annual Audit for the period ended June 30, 2020, prepared by Christine Doble, Accountant Auditor II, January 28, 2021. 56 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 6.2.2 Grand Island Cemetery District Board of Directors104 The Board of Directors for the Grand Island Cemetery District is as follows: 105 Mark Morris 7/2/21-7/1/25 Tom Gross 9/4/2018-9/3/2022 Marie Willoh, Chair 10/5/2019-10/4/2023 The Board of Directors meets at the Grimes Scout Cabin on the third Thursday of the month, quarterly. There are no employees. Mailing Address: Grand Island Cemetery District, PO Box 334, Grimes, California 6.2.3 District Website Requirement Every California independent special district is required to maintain a website by January 1, 2020. Senate Bill 929 added Government Code sections 6270.6 and 53087.8 to provide the public easily accessible and accurate information about the districts. The requirements for the District website are as follows: 1) Contact Information 2) Current Agenda 3) Financial Transaction Reports (as sent to State Comptroller) 4) Compensation Reports (as sent to State Comptroller) The Grand Island Cemetery District does not have a website. 106 6.2.4 Fee Schedule The Grand Island Cemetery District provided the following fee schedule: Grand Island Cemetery District 2014 Dry Slough Road, PO Box 334, Grimes, Colusa County, California Burial Services and Rates January 2021 Burial Plot $500.00 Resident $1500.00 Nonresident Deposit for burial marker $500.00 Endowment $200 Resident $500.00 Nonresident Interment: Vault required for all burials. Open and Close: $800 Standard Casket Saturday $1,000.00 $500 Cremation Saturday $1,000.00 Services on Sunday will be charged double and may not be available. All graves shall have a temporary marker placed at the time of burial. Disinterment is subject to Board approval and to personnel availability. Burial Marker Policies: No stones to be installed without contacting Board and obtaining Board approval. *All New grave markers must be flush, and base no larger than 26 inches by 16 inches and 31/2 inches deep, unless approved by the Board in writing. *All markers need to be placed in 5 inches of concrete with 4 inch apron, 8 inch apron to accommodate vase. All vases must be within the concrete apron. *Raised markers will be subject to Board approval and additional fee of $750.00 will be charged. 104 Grand Island Cemetery District, Information provided to Colusa LAFCo, 11/19/21. 105 Colusa County Board of Supervisors, Clerk, Ann Nordyke, boardclerk@countyofcolusa.come, February 2, 2022. 106 Grand Island Cemetery District, Information provided to Colusa LAFCo, 11/19/21. 57 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 6.2.5 Grand Island Cemetery District Budget The following tables show the Grand Island Cemetery District Budget for Fiscal Year 2021-2022. A budget is a plan for spending. The audit shows how funds were actually spent. The budget is presented in two tables, Revenue and Expenses. Grand Island Cemetery District Budget Fiscal Year 2021-2022 2019-20 2020-21 2021-22 Revenue Account Actual Actual Final Budget 410100 Property Tax-Current Secured 16,927 15,719 16,033 4101001 SRAF PROP 1A R&T 100.06 - - - 410150 PROPERTY TAX Cur. Sup. Secured 345 386 312 410200 PROPERTY TAX Current Unsecured 1,526 1,499 1,492 410250 PROPERTY TAX Cur. Sup Unsecured 8 (10) - 410300 PROPERTY TAX Prior Year Secured - (2) - 410320 PROPERTY TAX Prior Year Supp. Sec. 35 49 40 410400 PROPERTY TAX Prior Year Unsec. 43 26 26 410450 PROPERTY TAX Prior Year Supp. Unsec. - - - 410920 County In-Lieu Taxes 5 5 5 TOTAL TAXES 18.889 17.674 17.908 441900 Interest 1,669 707 - 4419001 Interest Adj. to Market Value 10 - - 442000 Rents & Cons-Other - - - 454510 Homeowners Prop. Tax. 112 95 95 456023 Transfer from Co. Gen. Fund-SERV 1,297 1,082 1,663 468030 Grave Services 1,400 3,100 2,400 468034 Stone Setting Fee 750 479260 Sale of Lots and Graves 1,500 1,500 479310 Give and Donations 1,350 2,500 1,000 479360 Misc.-Other Revenue 159 - - 479910 Transfers In - 10,000 7,697 TOTAL REVENUE $24,886 $37,408 $32,263 58 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI Grand Island Cemetery District Fund Budget Fiscal Year 2021-2022 2019-20 2020-21 2021-22 EXPENDITURES Actual Actual Final Budget 53090 HOUSEHOLD EXPENSE - - - 53100 INSURANCE 760 773 1,000 53120 MAINTENANCE-EQUIPMENT - - - 53130 MAINTENANCE-Structures, 241 70 800 Implements Grounds 53150 MEMBERSHIPS - - - 53170 OFFICE EXPENSE - - - 53180 PROFESSIONAL/SPEC. SERVICE 24,181 17,828 25,800 53220 SMALL TOOLS & INSTRUMENTS - - - 53229 INDIRECT OVERHEAD COSTS 1,297 1,082 1,663 53230 SPECIAL DEPARTMENT EXPEN. - - - 53253 FUEL - - - 53260 UTILITIES 2,638 2,473 3,000 TOTAL EXPENDITURES 29,117 22,226 $32,263 NET INCOME/LOSS (4,231) 15,182 6.2.6 Grand Island Cemetery District Audit107 The Grand Island Cemetery District had five funds with the Colusa County Treasurer on June 30, 2020 as follows: General Fund #03120 $57,539.00 Endowment Fund #03121 $25,275.00 Capital Improvement Reserve Fund #03122 $28.00 Memorial Fund #03123 $32,270.00 Beautification Fund #03124 $2,808.00 The Memorial Fund was established in 2007-2008 to receive donations in memory of family and friends. The revenues collected from these donations will be used to defray the cost of improvement to the buildings and grounds. The Beautification Fund was established in 2019-2020 for donations for special projects to enhance the Cemetery’s appearance. 107 Colusa County Auditor Controller, Grand Island Cemetery District Annual Audit for the period ended June 30, 2020, Christine Doble, Accountant Auditor II, January 28, 2021. 59 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI GRAND ISLAND CEMETERY DISTRICT BALANCE SHEET AS OF June 30, 2020 ASSETS Cash on deposit with the County Treasurer Fund #03120 $57,539 Cash on deposit with the County Treasurer Fund #03121 25,275 Cash on deposit with the County Treasurer Fund #03122 28 Cash on deposit with the County Treasurer Fund #03123 32,270 Cash on deposit with the County Treasurer Fund #03124 2,808 Total cash on deposit with County Treasurer 117,920 Gain/Loss Investment-Market Value GASB 31 Fund #03120 22 Gain/Loss Investment-Market Value GASB 31 Fund #03121 10 Gain/Loss Investment-Market Value GASB 31 Fund #03123 13 Gain/Loss Investment-Market Value GASB 31 Fund #03124 1 Equipment 51,926 Structures and Improvements 64,313 Total Assets $234,205 LIABILITIES Warrants Payable - EQUITY General Fund Balance Unassigned@7/1/19 #03120 61,792 Add/(Deduct) thru 6/30/20 (4,231) 57,561 Permanent Fund Balance Restricted @7/1/19 #03121 23,884 Add/(Deduct) thru 6/30/20 1,401 25,285 Capital Project Fund Balance Assigned @7/1/19 #03122 27 Add/(Deduct) thru 6/30/20 1 28 Special Revenue Fund Balance Assigned@7/1/19 #03123 31,365 Add/(Deduct) thru 6/30/20 918 32,283 Special Revenue Fund Balance Assigned@7/1/19 #03124 0 Add/(Deduct) thru 6/30/20 2,809 2,809 Fixed Assets Investment @7/1/19 116,239 Add/(Deduct) thru 6/30/20 0 116,239 Total Equity 234,205 Total Liabilities and Equity $234,205 GRAND ISLAND CEMETERY DISTRICT CHANGES IN EQUITY AS OF June 30, 2020 Invest #03122,3 #03121 #03120 #03120 Total Fixed Balance Balance Balance Balance Assets Assigned Restricted Assigned Unassigned Balance 116,239 31,392 23,884 - 61,792 233,307 @ 7/1/19 Add/ - 919 1,401 - (4,231) (1,911) (Deduct) Balance 116,239 32,311 25,285 - 57,561 231,396 @ 6/30/20 60 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI Grand Island Cemetery District Statement of Cash Receipts, Cash Disbursements and Cash Balances General Fund #03120 For the Fiscal Year Ended June 30, 2020 Available Cash in County Treasury, July 1, 2019 $61,792 REVENUE Actual Current Secured 16,927 Current Supplemental Secured 345 Current Unsecured 1,526 Current Supplemental Unsecured 8 Prior Year Supplemental Secured 35 Prior Year Unsecured 43 County In-Lieu Taxes 5 Total Taxes 18,889 Interest 1,670 Interest Adjusted to Market Value 10 Homeowners Property Tax Relief 112 Transfer from County General Fund-Indirect Overhead 1,297 Costs Grave Services 1,400 Gifts and Donations 1,350 Miscellaneous Revenue-Venoco 159 Total Revenue 24,887 DISBURSEMENTS Liability Insurance 760 Maintenance of Structures/Grounds 241 Professional & Special Services 24,181 Indirect Overhead Costs 1,297 Utilities 2,639 Total Disbursements 29,118 Excess of Receipts over Disbursements (4,231) Available Cash in Colusa County Treasury, June 30, 2020 $57,561 In addition to the available cash shown above the District has additional funds as shown in the four tables below. Grand Island Cemetery District Endowment Fund #03121 for Fiscal Year Ended June 30, 2020 Available Cash in County Treasure, July 1, 2019 $23,884 Endowment Fund Sale of Lots 700 Endowment Fund Interest 696 Endowment Fund Interest Adjusted to Market Value 5 Excess of Receipts over Disbursements 1,401 Available Cash in Colusa County Treasury, June, 30, 2020 $25,285 61 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI Grand Island Cemetery District Capital Improvement Fund #03122 for Fiscal Year Ended June 30, 2020 Available Cash in County Treasure, July 1, 2019 27 Capital Improvement Fund Interest 1 Excess of Receipts over Disbursements 1 Available Cash in Colusa County Treasury, June, 30, 2020 $28 Grand Island Cemetery District Memorial Fund #03123 for Fiscal Year Ended June 30, 2020 Available Cash in County Treasure, July 1, 2019 31,365 Memorial Fund Interest 911 Memorial Fund Interest Adjusted to Market Value 7 Excess of Receipts over Disbursements 918 Available Cash in Colusa County Treasury, June, 30, 2020 $32,283 Grand Island Cemetery District Beautification Fund #03124 for Fiscal Year Ended June 30, 2020 Available Cash in County Treasure, July 1, 2019 - Memorial Fund 2,800 Memorial Fund Interest 8 Memorial Fund Interest Adjusted to Market Value 1 Excess of Receipts over Disbursements 2,809 Available Cash in Colusa County Treasury, June, 30, 2020 $2,809 Total Cash Available in the Colusa County Treasury, June 30, 2020 $117, 966 6.3 Grand Island Cemetery District Municipal Service Review 6.3.1 Growth and Population Projections for the Grand Island Cemetery District Area 108 Purpose: To evaluate service needs based on existing and anticipated growth patterns and population projections. A. Grand Island Cemetery District Area Population Projections The Grand Island Cemetery District estimates that there are 500 to 700 residents within the District. This is not expected to change because most of the District is zoned for agriculture. Population growth is expected to occur where there are urban services such as sewer and water. B. MSR Determinations on Growth and Population Projections for the Grand Island Cemetery District Area MSR 1-1) The Grand Island Cemetery District is not expected to increase in population because the majority of the District is zoned for agricultural land uses. 108 California Government Code Section 56430. (a) (1) 62 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 6.3.2 Location and Characteristics of any Disadvantaged Unincorporated Communities (DUC) within or Contiguous to Grand Island Cemetery District109 Purpose: To comply with the State Law to examine any unincorporated areas which could be provided with better services by annexing to an adjacent city. A. Determination of District Area Disadvantaged Unincorporated Community Status SB 244 defines disadvantaged unincorporated community as any area with 12 or more registered voters, or as determined by commission policy, where the median household income is less than 80 percent of the statewide annual median. SB 244 also requires LAFCos to consider disadvantaged unincorporated communities when developing spheres of influence. Upon the next update of a sphere of influence on or after July 1, 2012, SB 244 requires LAFCo to include in an MSR (in preparation of a sphere of influence update): 1) The location and characteristics of any disadvantaged unincorporated communities within or contiguous to the sphere; and 2) The present and planned capacity of public facilities, adequacy of public services and infrastructure needs or deficiencies including needs or deficiencies related to sewers, municipal and industrial water, and structural fire protection in any disadvantaged unincorporated community within or contiguous to the sphere of influence. B. MSR Determinations on Disadvantaged Unincorporated Communities near Grand Island Cemetery District MSR 2-1) The community of Grimes, within the Grand Island Cemetery District, is a Disadvantaged Unincorporated Community (DUC). The estimates of the Median Household Income for this area are substantially below the standard of 80% of the California Median Household Income. The Median Household Income for Grimes was a low of $26,111110 or a high of $41,857111 in 2019. In either case the community would be considered Disadvantaged because the Median Household Income was well below the Median Household Income for California of $80,440 and the 80% determination point of $64,352. 6.3.3 Capacity and Infrastructure for Grand Island Cemetery District Purpose: To evaluate the present and planned capacity of public facilities, adequacy of public services, and infrastructure needs or deficiencies including needs or deficiencies related to sewers, municipal and industrial water, and structural fire protection in any disadvantaged, unincorporated communities within or contiguous to the sphere of influence.112 109 California Government Code Section 56430. (a) (2) 110 datausa.io/profile/geo/grimes-ca/, January 19, 2022. 111 https://www.areavibes.com/grimes-ca/employment, January 19, 2022. 112 California Government Code Section 56430. (a) (3) 63 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI A. Infrastructure The Grand Island Cemetery District has land and a shop. The Cemetery is in need of repairs to the fence and the shop needs a new roof. 113 B. MSR Determinations on Infrastructure for Grand Island Cemetery District MSR 3-1) The Grand Island Cemetery District Board started a Beautification Fund in 2019-20 which has a balance of $2,808. This fund can be used to improve the cemetery. 6.3.4 Grand Island Cemetery District Financial Ability to Provide Services114 Purpose: To evaluate factors that affect the financing of needed improvements and to identify practices or opportunities that may help eliminate unnecessary costs without decreasing service levels. A. Financial Considerations for Grand Island Cemetery District The Grand Island Cemetery District had a deficit in Fiscal Year 2019-2020; however, the District had sufficient reserves to meet the financial needs of the District. 115 B. MSR Determinations on Financing for Grand Island Cemetery District MSR 4-1) The Grand Island Cemetery District has the financial ability to provide the services required and is raising additional funds for special projects. 6.3.5 Status of and Opportunities for Shared Facilities 116 Purpose: To evaluate the opportunities for a jurisdiction to share facilities and resources to develop more efficient service delivery systems. A. Facilities The Grand Island Cemetery District cannot share facilities with other districts; however, the District does benefit from working with Colusa County to process claims and prepare budgets and audits. B. MSR Determinations on Shared Facilities for Grand Island Cemetery District MSR 5-1) The Grand Island Cemetery District works with Colusa County to facilitate preparation of budgets, audits, and payment of claims. 6.3.6 Accountability for Community Service Needs, Government Structure and Operational Efficiencies117 Purpose: To consider the advantages and disadvantages of various government structures that could provide public services, to evaluate the management capabilities of the organization and to evaluate the accessibility and levels of public participation associated with the agency’s decision-making and management processes. 113 Grand Island Cemetery District, Information provided to Colusa LAFCo, 11/19/21. 114 California Government Code Section 56430. (a) (4) 115 Colusa County Auditor Controller, Grand Island Cemetery District Annual Audit for the period ended June 30, 2020, Christine Doble, Accountant Auditor II, January 28, 2021. 116 California Government Code Section 56430. (a) (5) 117 California Government Code Section 56430. (a) (6). 64 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI A. Government Structure The Grand Island Cemetery District has a three member Board of Directors and Directors are appointed by the Colusa County Board of Supervisors. The Directors serve with no pay or reimbursement. The Board meets four times per year at the Grimes Scout Cabin on the third Thursday of the month. B. MSR Determinations on Local Accountability and Governance MSR 6-1) The Grand Island Cemetery District is fortunate to have dedicated volunteers to serve on the Board of Directors. The Board depends on the County to assist with financial matters and meeting State requirements. 6.4 Grand Island Cemetery District Sphere Of Influence Update 6.4.1 Recommendation for Grand Island Cemetery District Sphere of Influence The Grand Island Cemetery District Sphere of Influence should be the same as the District Boundary. 6.4.2 Present and Planned Land Uses in the Grand Island Cemetery District Area, Including Agricultural and Open Space Lands 118 A. Colusa County General Plan and Zoning for Grand Island Cemetery District SOI Area The Colusa County General Plan shows most of the area within the Grand Island Cemetery District planned and zoned for agriculture. The town of Grimes includes residential and commercial zoning. B. SOI Determinations on Present and Planned Land Use for Grand Island Cemetery District Area SOI 1-1] The present and planned land uses within the Grand Island Cemetery District are primarily for agricultural land uses and significant population growth is not expected. 6.4.3 Present and Probable Need for Public Facilities and Services in the Grand Island Cemetery District Area 119 A. Municipal Service Background A cemetery district is a needed public service and the Grand Island Cemetery District meets this need for the Grand Island and Grimes community. The Cemetery District is meeting the needs of the community by starting a Beautification Fund to help improve the cemetery. B. SOI Determinations on Facilities and Services Present and Probable Need for Grand Island Cemetery District SOI 2-1] The Grand Island Cemetery District is needed in the community and will continue to be needed in the future. 118 California Government Code Section 56425 (e) (1) 119 California Government Code Section 56425 (e) (2) 65 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 6.4.4 Present Capacity of Public Facilities Present and Adequacy of Public Services 120 A. Capacity Background The Grand Island Cemetery District has adequate capacity to meet the needs of the community. The construction of a niche wall to contain cremains would expand the capacity of the cemetery and possibly reduce the costs for the families. B. SOI Determinations on Public Facilities Present and Future Capacity for Grand Island Cemetery District SOI 3-1] The Grand Island Cemetery District is working to improve the facilities by starting a beautification fund for the District. 6.4.5 Social or Economic Communities of Interest for Grand Island Cemetery District 121 A. Grand Island Cemetery District Community Background The Grand Island Cemetery District does include the community of Grimes but the community focus for the Cemetery District includes the agricultural community within the District as well as the residents of Grimes. B. SOI Determinations on Social or Economic Communities of Interest for Grand Island Cemetery District SOI 4-1] The Cemetery is the focus for the social and economic community in the Grand Island area. The start of the Beautification Fund will encourage the community to work together to improve the Cemetery grounds. 6.4.6 Disadvantaged Unincorporated Community Status 122 A. Disadvantaged Unincorporated Communities SB 244 defines disadvantaged unincorporated community as any area with 12 or more registered voters, or as determined by commission policy, where the median household income is less than 80 percent of the statewide annual median. B. SOI Determinations on Grand Island Cemetery District Disadvantaged Unincorporated Community Status SOI 5-1] The community of Grimes, within the Grand Island Cemetery District, is a Disadvantaged Unincorporated Community (DUC). The estimates of the Median Household Income for this area are substantially below the standard of 80% of the California Median Household Income. The Median Household Income for Grimes was a low of $26,111123 or a high of $41,857124 in 2019. In either case the community would be considered Disadvantaged because the Median Household Income was well below the Median Household Income for California of $78,672 and the 80% determination point of $62,937. 120 California Government Code Section 56425 (e) (3) 121 California Government Code Section 56425 (e) (4) 122 California Government Code Section 56425 (e) (5) 123 datausa.io/profile/geo/grimes-ca/, January 19, 2022. 124 https://www.areavibes.com/grimes-ca/employment, January 19, 2022. 66 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 2.5 Grand Island Cemetery District Sphere of Influence Map YOLO COUNTY Lurline Ave kj UV 20 Pass Lone Star Rd UV 20 Butte Rd kj UV 45 20 Meridian Rd Wood Rd Moroni Rd kj Oswald Rd Hahn Rd SUTTER Frontage Rd COUNTY kj Tule Rd kj C ollege C Reclam ation Rd ity R Wyer Rd wood Rd §¨¦ 5 d White Rd Wild Yolo County Line YOLO COUNTY 6 86 7 8 §¨¦ 505 Cranmore 67 dR ssergorP Range 01 West 2 1 2 0 7 9 1 2 2 6 1 8 1 2 2 5 2 7 0 Wilson Ave UV 45 Mai 1 n 9 S 2 t 0 C Rive 1 r Rd 7 2 o 9 lus 1 2 a 2 6 1 8 2 1 2 7 5 2 2 2 1 6 3 4 2 1 2 5 3 4 18 3 1 0 9 Butte 2 2 1 9 0 7 2 2 1 8 1 6 2 1 2 5 27 2 2 6 3 2 2 4 5 13 1 1 3 8 9 0 1 2 2 7 0 9 1 2 2 6 1 8 1 2 2 5 2 7 2 1 2 3 4 6 32 33 34 36 31 3rd St Wescott Rd 32 33 4 Butte 3 3 S 4 loughRd 35 P M as a 3 s rt 6 y Lower 3 1 Pass 32 33 34 35 36 31 32 33 34 Ahl 3 f 5 5 4 3 2 1 6 2 1 6 5 4 3 2 1 6 5 4 3 2 1 8 7 Abe 9 1 l 6 Rd 1 1 5 0 1 1 4 1 1 1 3 2 1 7 8 1 8 7 1 9 6 15 11M eridian 1 R 2 d 13 Cen 1 t 7 r 8 al St 1 8 7 9 16 ButteR 1 d 1 5 0 1 1 4 1 1 1 3 2 1 7 8 1 8 7 9 Acacia Ave 16 Butte H 1 1 5 o 0 use Hu mphrey Rd Rd 1 1 4 1 Meridian 20 21 22 23 24 20 21 23 24 19 20 21 22 23 24 19 20 21 22 23 3 2 2 9 3 2 3 8 Field Access Rd 3 2 4 7 2 3 6 5 3 2 6 5 3 0 1 3 2 2 9 3 2 3 8 27 34 35 UV 45 25 31 3 3 0 1 32 29 Hage man Rd 33 28 3 2 4 7 Mcg 3 2 5 6 arth Rd 3 2 6 5 3 3 1 0 3 2 2 9 3 2 3 8 3 2 4 7 3 2 5 6 6 6 1 5 8 7 9 1 4 6 Lone Star Rd 1 1 3 5 0 1 1 2 1 4 1 1 1 3 2 1 7 6 8 1 5 8 7 Syca more Slough Rd 1 9 4 6 Grimes 1 1 3 5 0 Arbuckl 2 e 1 1 4 1 Rd 12 13 Main 6 S 7 t Gr 5 i 8 mes 1 4 9 6 1 1 5 M0 eri 3 di 1 a 5 n Rd 1 1 2 4 1 1 1 2 13 1 7 8 1 8 5 7 9H 1 4 u 6 ghes Rd 1 1 3 5 0 1 1 2 4 1 22 2 2 9 0 2 2 8 1 27 2 2 6 3 2 2 5 4 3 1 0 9 2 2 9 0 2 2 8 1 2 2 7 2 2 2 6 3 2 2 5 4 1 3 9 0 Poundstone Rd 2 2 0 9 28 0 2223 2 G a 6 rm ire Rd 2 2 4 5 19 30 2 2 0 9 28 21 2 2 7 2 2 2 3 6 32 Hill 3 g 3 ate Rd 34 35Arbuck 36 le 31 32 33 34 35 36 31 32 33 35 36 31 32 33 34 35 City College 2 1 5 4 3 2 1 6 5 4 3 2 1 6 5 4 6 5 4 3 2 3 8 9 10 11 12 7 8 9 10 11 12 7 8 9 UV 45 10 7 8 9 10 11 11 12 16 14 17 15 13 18 17 16 15 14 13 18 17 16 13 18 17 16 15 14 14 2 2 0 928W 2 i 1 sconsin 22 2 A 7 ve 2 2 6 3 2 2 5 4 3 1 0 9 2 2 0 9 2 2 8 1 Johns School Rd 2 2 2 7 2 2 3 6 2 2 5 4 3 1 0 9 2 2 9 0 2 2 1 8 22 26 23 2 2 5 4 1 3 9 0 2 2 9 0 2 2 8 1 Pel 2 2 g 2 7 er Rd 2 2 3 6 32 33 34 35 36 31 32 33 34 35 36 31 32 33 35 36 31 32 33 34 35 Subacco Rd 5 4 3 2 1 6 5 4 3 2 1 2 1 6 5 4 3 2 Kirkville Rd 12 8 9 10 11 12 7 8 9 10 11 12 7 8 9 10 11 0 12 17 16 15 14 13 18 17 16 15 14 13 13 18 17 16 15 14 13 20 21 22 23 24 19 20 21 22 b98 23 2491a 24 19 20 21 Se 2 y 2 mour 23 3 2 2 9 3 2 3 8 3 2 4 7 3 2 5 6 85 25 36 3 3 0 1 2 3 9 2 2 3 8 3 2 3 7 4 8 35 26 3 2 6 5 3 3 1 0 3 2 2 9 3 2 3 8 3 2 4 7 2 3 6 5 25 36 2530 3 3 1 0 3 98 0 a 45 29 28 27 26 35 htroN 61pihsnwoT Range 02 West Colusa County Grand Island Cemetery District and Sphere of Influence Boundary htroN 51pihsnwoT Range 01 East Range 02 East Local Agency Formation Commission O Grand Island Cemetery District Colusa County Lod G C og o kj l a e u kjS n n t C n o t n y o fo l rd usa §¨¦ kj kj 5 M P a r x in w c e ekj ll ton S B C u u o t t u t t e n e r ty CountyColusakj County Lake kj kjMeridian County Williams kjGrimes Arbucklekjkj City College Yolo County htroN 41pihsnwoT htroN 31pihsnwoT COLUSA COUNTY "This map does not depict a legal property boundary and may not be used as a legal description as defined in the Subdivision Map Act" O Legend Grand Island Cemetery District kj Communities Parcels G Sp ra h n e d re I s o la f n In d f lu C e e n m c e e tery District Colusa County Sectional Grid Boundary (MDB&M) Grand Island Cemetery District Highways LAFCo Resolution: 2022-0008 Roads Adopted: September 1, 2022 0 1 2 4Miles Source: Colusa LAFCo Map Created 9/8/2022 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 7 MAXWELL CEMETERY DISTRICT 7.1 Maxwell 7.1.1 Maxwell Background Maxwell (formerly, Occident) is a census-designated place and farm community. It lies at an elevation of 92 feet. The community bears the name of its founder. Located off Interstate 5, it is home to Maxwell High School. The main crop grown in the area is rice, though a variety of others such as grapes, almonds, olives, squash, and sunflowers are grown as well. Maxwell has limited commercial services and residents depend on neighboring towns for medical and other needs. 7.1.2 Maxwell Population Data The 2010 United States Census reported that Maxwell had a population of 1,103. The 2019 population of Maxwell was 1,076. The Median Household Income in Maxwell was $64,239125 or $59,125 compared to a State of California Median Household Income of $63,783126 or $75,235.127 If the higher Median Household Income for California is used and the Lower Median Household income for Maxwell is used then Maxwell could qualify as a Disadvantaged Unincorporated Community with a Median Household Income below $60,188. A household survey would be required to gain more reliable income estimates. 7.1.3 Maxwell Water Supply The following information from the Colusa County Housing Element shows that Maxwell has sufficient water supply for future population growth: Maxwell Public Utility District. The District receives all water for municipal purposes from groundwater sources. The District pumps with a total of three wells and has an elevated steel storage tank with a 100,000--gallon storage capacity. The District’s sources produce 1,550 gpm (of which 600 gpm meets drinking water standards but is not drinkable), well above the District’s annual, monthly and peak day demand of 119.17 million gallons (mg), 17.05 mg, and .64 mgd respectively. The District serves 463 connections (residential, commercial, and agricultural) for a total service population of 858 people. Peak water usage per day is 1,384 gallons per day per Equivalent Dwelling Unit (gpd/EDU). Maximum daily pumping capacity is 2,016,000 gallons per day compared to an average daily pumping demand of 326,493 gallons per day. Demand is well below the District’s source capacity. The District’s distribution system is set in a grid pattern with many dead---ends (1998 Department of Health Services Annual Inspection Report). The system is composed entirely of C---900 PVC pipe ranging 125 Maxwell, CA | Data USA, January 31, 2022. 126 Maxwell, CA Employment - Median Household Income, Unemployment Rate (areavibes.com), January 31, 2022. 127 US Census Bureau Quick Facts, January 21, 2022. 68 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI from 4” up to 8” installed (C---900 PVC) with cast---iron valves, new hydrants, and metering equipment. The District has a main pressure zone with approximately 52 to 54 pounds per square inch (psi) at all times. The District has four backflow prevention devices on the system. The distribution system is properly maintained and is in good working order. In order to meet the increased demand that would be generated through development of the residential parcels identified in the housing sites inventory the District would need to add one or two new wells to the system. Additionally, new development sites would need to extend conveyance infrastructure to the site. The District has recently installed (Well #6). (Chambers, 2018) It is feasible that this new well could be online and operational within 1---2 years, which would provide adequate water supplies to meet the needs of the housing sites inventory.128 The Maxwell PUD also provides wastewater collection and treatment services. 7.2 Maxwell Cemetery District 7.2.1 Maxwell Cemetery District History129 The Maxwell Cemetery District was organized by the Colusa County Board of Supervisors on April 18, 1923 under the Public Cemetery Act of 1921 and the Health and Safety Code of the State of California Paragraphs No. 8890-9925. 7.2.2 Maxwell Cemetery District Facilities130 The Maxwell Cemetery is located ¾ mile west of Maxwell on the Maxwell-Sites Highway. The Cemetery was started in 1880 and has six acres. The grounds have fences, lawns and oil and gravel roads. In 200-2001, four wrought iron gates were installed to guard the entrances to the Cemetery. A sprinkler system was installed to cover the section next to the Sutton/Cemetery Road to the first road in the Cemetery and from the Maxwell/Sites road to the section referred to as the “Catholic” section. In 2004-2005, the construction of a fence was started to enclose the cemetery grounds. Donations were requested as a memorial in memory of family and friends to finance the fence construction. 7.2.3 Maxwell Cemetery District Board of Trustees131 The Maxwell Cemetery District Trustees are as follows: Maria Carrancho 7/2/21-7/1/25 Stan Roper 9/22/19-9/21/23 William Barrett, Jr. 12/13/20-12/12/24 128 Colusa County, Housing Element page 2-3 129 Colusa County Auditor-Controller, Maxwell Cemetery District Annual Audit for the period ended June 30, 2020, Margaret Van Warmerdam, Accountant Auditor II, December 9, 2020. 130 Colusa County Auditor-Controller, Maxwell Cemetery District Annual Audit for the period ended June 30, 2020, Margaret Van Warmerdam, Accountant Auditor II, December 9, 2020. 131 Colusa County Board of Supervisors, Clerk, Ann Nordyke, boardclerk@countyofcolusa.come, February 2, 2022. 69 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI Mailing address for the Maxwell Cemetery is PO Box 201, Maxwell, CA 95955. 7.2.4 District Website Requirement Every California independent special district is required to maintain a website by January 1, 2020. Senate Bill 929 added Government Code sections 6270.6 and 53087.8 to provide the public easily accessible and accurate information about the districts. The requirements for the District website are as follows: 1) Contact Information 2) Current Agenda 3) Financial Transaction Reports (as sent to State Comptroller) 4) Compensation Reports (as sent to State Comptroller) The Maxwell Cemetery District will have to work with another district or Colusa County to develop a website. 7.2.5 Maxwell Cemetery District Fee Schedule MAXWELL CEMETERY DISTRICT SERVICE COSTS (Adopted 6-12-2019) ADULT Plot $600.00 Endowment fee $200.00 Internment $350.00 Non-resident fee * $425.00 Cement vault $450.00 INFANT Plot $600.00 Endowment fee $45.00 Internment $100.00 Non-resident fee* $75.00 CREAMATION Plot $600.00 Endowment Fee $100.00 Internment $100.00 Non-resident fee* $225.00 Vault $125.00 FORMER RESIDENT WITH FAMILY TIES TO MAXWELL OR OUT OF AREA FOR MORE THAN 5 YEARS Plot $650.00 Endowment fee $200.00 Internment $350.00 Non-resident fee * $450.00 Headstone setting fee $40.00 ALL CHARGES TO BE PAID PRIOR TO BURIAL *Non-resident fee is a surcharge that is to be added to any person who was not a resident or taxpayer of the District at the time of death. 70 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 7.2.6 Maxwell Cemetery District Budget The Maxwell Cemetery District Budget for 2021-2022 was unclear but the budget shown below provides the details presented to Colusa LAFCo. The Budget is presented with the Revenues and the Expenditures shown in separate tables. Maxwell Cemetery District Fund #0380 Budget Fiscal Year 2021-2022 2019-20 2020-21 2021-22 Revenue Account Actual Actual Final Budget 410100 Property Tax-Current Secured 39,366 37,998 40,123 4101001 SRAF PROP 1A R&T 100.06 - - - 410150 PROPERTY TAX Cur. Sup. Secured 838 976 500 410200 PROPERTY TAX Current Unsecured 3,710 3,776 3,700 410250 PROPERTY TAX Cur. Sup Unsecured 19 (25) - 410300 PROPERTY TAX Prior Year Secured - (5) - 410320 PROPERTY TAX Prior Year Supp. Sec. 86 119 - 410400 PROPERTY TAX Prior Year Unsec. 105 64 - 410450 PROPERTY TAX Prior Year Supp. Unsec. - - - 410920 County In-Lieu Taxes 13 13 13 TOTAL TAXES 44,137 42,918 44,336 441900 Interest 1,821 592 900 4419001 Interest Adj. to Market Value 11 - - 4419-3 Interest from Endowment Fund 2,911 - 550 442000 Rents & Cons-Other - - - 452700 Fish and Game In-Lieu - - - 454510 Homeowners Prop. Tax. 272 239 - 455800 Wildlife in-lieu 764 718 - 456023 Transfer from Co. Gen. Fund-SERV 5,371 3,258 3,369 468030 Grave Services 2,550 2,725 1,400 468031 Grave Service Non-Residence - 200 200 468034 Stone Setting Fee 30 280 200 479260 Sale of Lots and Graves (1,200) 4,200 1,800 479261 Sale of Vaults and Liner 2,800 2,542 1,200 479310 Give and Donations 335 304 200 479321 Prior Year Insurance Dividend - 103 - 479360 Misc.-Other Revenue - 533 - 479910 Transfers In 30,000 2,457 - TOTAL REVENUE $89,802 $61,069 $54,155 71 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI Maxwell Cemetery District Fund #0380 Budget Fiscal Year 2021-2022 2019-20 2020-21 2021-22 EXPENDITURES Actual Actual Final Budget 51011 EXTRA HELP 23,065 19,940 22,320 51022 OASDI 1,772 1,532 1,707 51023 UNEMPLOYMENT INSURANCE 434 227 267 51035 WORKER’S COMPENSATION 1,724 1,247 1,247 53050 CLOTHING&PERSONAL SUPP 100 193 200 53060 COMMUNICATIONS 100 80 90 53090 HOUSEHOLD EXPENSE 102 179 190 53100 INSURANCE 1,065 1,369 1,500 53120 MAINTENANCE-EQUIPMENT 3,418 3,603 4,000 53130 MAINTENANCE-Structures, 2,983 4,999 5,100 Implements Grounds 53150 MEMBERSHIPS 75 100 100 53163 FINANCE/LATE CHARGES - 9 - 53170 OFFICE EXPENSE 73 126 150 53171 POSTAGE 55 55 55 53180 PROFESSIONAL/SPEC. SERVICE 794 200 200 53190 PUBLICATIONS/LEGAL NOTICES - - - 53200 RENTS, LEASES EQUIPMENT 875 1,315 1,500 53220 SMALL TOOLS & INSTRUMENTS 396 1,864 2,100 53229 INDIRECT OVERHEAD COSTS 5,371 3,258 3,369 53230 SPECIAL DEPARTMENT EXPEN. 2,873 4,032 - 53253 FUEL 1,674 1,921 2,500 53260 UTILITIES 4,518 4,262 2,064 57360 STRUCTURES AND IMP. <$5,000 4,440 5,162 - 57159 HEAVY EQUIPENT >$5,000 29,164 - - 59452 TRANSFERS OUT 10,000 - - 57361 STRUCUTRES & IMP. >5,000 - - - TOTAL EXPENDITURES 95,071 55,673 45,090 NET INCOME/LOSS (5,269) 5,396 9,069 7.2.7 Maxwell Cemetery District Audit132 The Maxwell Cemetery District had a General Fund #03130 of $63,018 with the County Auditor and additional special funds on June 30, 2020 as follows: Endowment Fund #03131 $49,118 Beautification Fund #03132 $7,223 Sale Tax-Fault Fund #03133 $157 Capital Improvement Fund #03134 $15,722 Harold Dirks Memorial Fund #03135 $138,780 These funds are shown in detail in the following tables. 132 Colusa County Auditor-Controller, Maxwell Cemetery District Annual Audit for the period ended June 30, 2020, Margaret Van Warmerdam, Accountant Auditor II, December 9, 2020. 72 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI MAXWELL CEMETERY DISTRICT BALANCE SHEET AS OF JUNE 30, 2020 Assets Cash on deposit with the County Treasurer Fund #03130 $63,525 Cash on deposit with the County Treasurer Fund #03131 49,099 Cash on deposit with the County Treasurer Fund #03132 7,220 Cash on deposit with the County Treasurer Fund #03133 157 Cash on deposit with the County Treasurer Fund #03134 15,716 Cash on deposit with the County Treasurer Fund #03135 138,726 Cash on deposit with the County Treasurer $274,443 Gain/Loss Investment-Market Value GASB 31 Fund #03130 24 Gain/Loss Investment-Market Value GASB 31 Fund #03131 19 Gain/Loss Investment-Market Value GASB 31 Fund #03132 3 Gain/Loss Investment-Market Value GASB 31 Fund #03133 - Gain/Loss Investment-Market Value GASB 31 Fund #03134 6 Gain/Loss Investment-Market Value GASB 31 Fund #03135 54 Equipment 13,989 Structures and Improvements 41,101 Land - Total Assets $329,639 Liabilities Warrants Payable 531 Equity General Fund Balance Unassigned @7/1/19 #03130 68,287 Add/(Deduct) thru 6/30/20 (5,269) 63,018 Permanent Fund Balance Restricted @7/1/19 #03131 49,046 Add/(Deduct) thru 6/30/20 72 49,118 Special Revenue Fund Balance Assigned @7/1/19 #03132 5,744 Add/(Deduct) thru 6/30/20 1,479 7,223 Special Revenue Fund Balance Assigned @7/1/19 #03133 38 Add/(Deduct) thru 6/30/20 119 157 Capital Projects Fund Balance Assigned @7/1/19 #03134 15,473 Add/(Deduct) thru 6/30/20 249 15,722 Special Revenue Fund Balance Restricted @7/1/19 #03135 154,684 Add/(Deduct) thru 6/30/20 (15,904) 138,780 Fixed Assets Investment @ 7/1/19 $55,090 Add/(Deduct) thru 6/30/20 - 55,090 Total Equity $329,108 Total Liabilities and Equity $329,639 73 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI MAXWELL CEMETERY DISTRICT CHANGES IN EQUITY AS OF JUNE 30, 2020 #03132,33,34 #03131,35 #03030 TOTAL Invest Balance Balance Balance Fixed Assigned Restricted Unassigned Assets Balance @ 55,090 21,255 203,730 68,287 348,362 7/1/19 Add/ 0 1,847 (15,832) (5,269) (19,254) (Deduct) Balance @ $55,090 $23,102 $187,898 $63,018 $329,108 6/30/20 The following table is similar to the budget; however, it shows funds actually received spent. The table is divided into revenue and expenditures. Maxwell Cemetery District General Fund #03130 Statement of Cash Receipts, Cash Disbursements and Cash Balances For the Fiscal Year Ended June 30, 2020 Available Cash in County Treasury, July 1, 2019 $68,287 REVENUE Actual Current Secured 39,366 Current Supplemental Secured 838 Current Unsecured 3,710 Current Supplemental Unsecured 19 Prior Year Secured - Prior Year Supplemental Secured 86 Prior Year Unsecured 105 Prior Year Supplemental Unsecured - County In-Lieu Taxes 13 Total Taxes 44,137 Interest on cash in treasury 1,821 Interest Adjusted to Market Value GASB 34 11 Homeowners Property Tax Relief 272 Wildlife-In-Lieu-Federal 764 Transfer from County General Fund-Service 5,371 Grave Services 2,550 Grave Services Non-Residence - Stone Setting Fee 30 Sales of Lots and Graves (1,200) Sale of Vaults and Liners 2,800 Gift and Donations 335 Transfer In 32,911 Total Revenue Fund #03130 89,802 74 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI Maxwell Cemetery District General Fund #03130 Statement of Cash Receipts, Cash Disbursements and Cash Balances For the Fiscal Year Ended June 30, 2020 DISBURSEMENTS Actual Extra Help 23,065 OASDI 1,772 Unemployment Insurance 434 Workers Compensation Insurance 1,724 Total Salaries and Benefits 26,995 Clothing and Personal Supplies 100 Communications 100 Household Expense 102 Liability Insurance 1,065 Maintenance of Equipment 3,418 Maintenance of Structures/Grounds 2,983 Memberships 75 Office Expense 73 Postage 55 Professional & Special Services 794 Rents and Leases of Equipment 875 Small tools and Instruments 396 Indirect Overhead Costs 5,371 Special Department Expenses 2,873 Fuel 1,674 Utilities 4,518 Equipment 33,604 Transfer out to Fund 03133 Capital Improvements 10,000 Total Disbursements Fund #03130 95,071 Excess of Receipts over Disbursements (5,269) Available Cash in Colusa County Treasury, June 30, 2020 $63,018 MAXWELL CEMETERY DISTRICT ENDOWMENT FUND #03131 STATEMENT OF CASH RECEIPTS, CASH DISBURSEMENTS AND CASH BALANCES FOR THE FISCAL YEAR ENDED JUNE 30, 2020 Available Cash in County Treasury, July 1, 2019 $49,046 Sale of Lots and Graves Endowment Fund 1,600 Interest 1,373 Interest adjustment to market value 10 Transfer Out Endowment fund Interest to Fund (2,911) Excess of Receipts over disbursements Fund 72 Available Cash in Colusa County Treasury, June 30, 2020 $49,118 75 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI MAXWELL CEMETERY DISTRICT BEAUTIFICATION FUND #03132 STATEMENT OF CASH RECEIPTS, CASH DISBURSEMENTS AND CASH BALANCES FOR THE FISCAL YEAR ENDED JUNE 30, 2020 Available Cash in County Treasury, July 1, 2019 $5,744 Gift and Donations 1,300 Interest 177 Interest adjustment to market value 2 Expenditures from account during the year - Excess of Receipts over Disbursements in Beautification Fund 7,223 Available Cash in Colusa County Treasury, June 30, 2020 $7,223 MAXWELL CEMETERY DISTRICT SALES-TAX VAULT FUND #03133 STATEMENT OF CASH RECEIPTS, CASH DISBURSEMENTS AND CASH BALANCES FOR THE FISCAL YEAR ENDED JUNE 30, 2020 Available Cash in County Treasury, July 1, 2019 $38 Sales Tax Vaults 233 Interest 1 Interest adjustment to market value - Sales Tax remitted to State of California (115) Excess of Receipts over Disbursements Fund 119 Available Cash in Colusa County Treasury, June 30, 2020 $157 MAXWELL CEMETERY DISTRICT CAPITAL IMPROVEMENTS FUND #03134 STATEMENT OF CASH RECEIPTS, CASH DISBURSEMENTS AND CASH BALANCES FOR THE FISCAL YEAR ENDED JUNE 30, 2020 Available Cash in County Treasury, July 1, 2019 $15,473 Interest 245 Transfer In 10,000 Interest adjustment to market value 4 Transfer Out (10,000) Available Cash in Colusa County Treasury, June 30, 2020 $15,722 MAXWELL CEMETERY DISTRICT H. Dirks, MEMORIAL FUND #03135 STATEMENT OF CASH RECEIPTS, CASH DISBURSEMENTS AND CASH BALANCES FOR THE FISCAL YEAR ENDED JUNE 30, 2020 Available Cash in County Treasury, July 1, 2019 $154,684 Gifts and Donations - Interest 4,071 Interest adjustment to market value 25 Transfer Out (20,000) Available Cash in Colusa County Treasury, June 30, 2020 $138,780 Total Cash Available in Colus County Treasury, June 30, 2020 $274,018 76 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 7.3 Maxwell Cemetery District Municipal Service Review 7.3.1 Growth and Population Projections for the Maxwell Cemetery District Area 133 Purpose: To evaluate service needs based on existing and anticipated growth patterns and population projections. A. Maxwell Cemetery District Area Population Projections The 2010 United States Census reported that Maxwell had a population of 1,103. The 2019 population of Maxwell was 1,076. Maxwell is not expected to grow because there are limited employment opportunities in the area. The sewer and water systems could be extended; however, this would be relatively expensive. B. MSR Determinations on Growth and Population Projections for the Maxwell Cemetery District Area MSR 1-1) The Maxwell Cemetery District area is not expected to increase in population due to limited employment opportunities and the cost of extending sewer and water service. 7.3.2 Location and Characteristics of any Disadvantaged Unincorporated Communities (DUC) within or Contiguous to Maxwell Cemetery District134 Purpose: To comply with the State Law to examine any unincorporated areas which could be provided with better services by annexing to an adjacent city. A. Determination of District Area Disadvantaged Unincorporated Community Status SB 244 defines disadvantaged unincorporated community as any area with 12 or more registered voters, or as determined by commission policy, where the median household income is less than 80 percent of the statewide annual median. SB 244 also requires LAFCos to consider disadvantaged unincorporated communities when developing spheres of influence. Upon the next update of a sphere of influence on or after July 1, 2012, SB 244 requires LAFCo to include in an MSR (in preparation of a sphere of influence update): 1) The location and characteristics of any disadvantaged unincorporated communities within or contiguous to the sphere; and 2) The present and planned capacity of public facilities, adequacy of public services and infrastructure needs or deficiencies including needs or deficiencies related to sewers, municipal and industrial water, and structural fire protection in any disadvantaged unincorporated community within or contiguous to the sphere of influence. 133 California Government Code Section 56430. (a) (1) 134 California Government Code Section 56430. (a) (2) 77 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI B. MSR Determinations on Disadvantaged Unincorporated Communities near Maxwell Cemetery District MSR 2-1) The Median Household Income in Maxwell was $64,239135 or $59,125 compared to a State of California Median Household Income of $63,783136 or $75,235.137 If the higher Median Household Income for California is used and the lower Median Household income for Maxwell is used then Maxwell could qualify as a Disadvantaged Unincorporated Community with a Median Household Income below $60,188. A household survey would be required to gain more reliable income estimates. 7.3.3 Capacity and Infrastructure for Maxwell Cemetery District Purpose: To evaluate the present and planned capacity of public facilities, adequacy of public services, and infrastructure needs or deficiencies including needs or deficiencies related to sewers, municipal and industrial water, and structural fire protection in any disadvantaged, unincorporated communities within or contiguous to the sphere of influence.138 A. Infrastructure The Maxwell Cemetery is located ¾ mile west of Maxwell on the Maxwell-Sites Highway. The Cemetery was started in 1880 and has six acres. The grounds have fences, lawns and oil and gravel roads. In 200-2001, four wrought iron gates were installed to guard the entrances to the Cemetery. A sprinkler system was installed to cover the section next to the Sutton/Cemetery Road to the first road in the Cemetery and from the Maxwell/Sites road to the section referred to as the “Catholic” section. In 2004-2005, the construction of a fence was started to enclose the cemetery grounds. Donations were requested as a memorial in memory of family and friends to finance the fence construction. B. MSR Determinations on Infrastructure for Maxwell Cemetery District MSR 3-1) The Maxwell cemetery of six acres with fences, lawns with sprinklers, and gravel roads is adequate for the community. 7.3.4 Maxwell Cemetery District Financial Ability to Provide Services139 Purpose: To evaluate factors that affect the financing of needed improvements and to identify practices or opportunities that may help eliminate unnecessary costs without decreasing service levels. 135 Maxwell, CA | Data USA, January 31, 2022. 136 Maxwell, CA Employment - Median Household Income, Unemployment Rate (areavibes.com), January 31, 2022. 137 US Census Bureau Quick Facts, January 21, 2022. 138 California Government Code Section 56430. (a) (3) 139 California Government Code Section 56430. (a) (4) 78 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI A. Financial Considerations for Maxwell Cemetery District The Maxwell Cemetery District had a General Fund #03130 of $63,018 with the County Auditor and additional special funds on June 30, 2020 as follows: Endowment Fund #03131 $49,118 Beautification Fund #03132 $7,223 Sale Tax-Fault Fund #03133 $157 Capital Improvement Fund #03134 $15,722 Harold Dirks Memorial Fund #03135 $138,780 B. MSR Determinations on Financing for Maxwell Cemetery District MSR 4-1) In addition to the General Fund and other special funds, the Maxwell Cemetery District is fortunate to have the Harold Dirks Memorial Fund of $138,780 available to the District. 7.3.5 Maxwell Cemetery District Status of and Opportunities for Shared Facilities140 Purpose: To evaluate the opportunities for a jurisdiction to share facilities and resources to develop more efficient service delivery systems. A. Facilities The Maxwell Cemetery District cannot share cemetery facilities but does cooperate with Colusa County for preparation of the annual audit and for processing claims. B. MSR Determinations on Shared Facilities for Maxwell Cemetery District MSR 5-1) The Maxwell Cemetery District cooperates with the County of Colusa to process claims and to have the Colusa County Auditor-Controller prepare the annual audit. 7.3.6 Accountability for Community Service Needs, Government Structure and Operational Efficiencies141 Purpose: To consider the advantages and disadvantages of various government structures that could provide public services, to evaluate the management capabilities of the organization and to evaluate the accessibility and levels of public participation associated with the agency’s decision-making and management processes. A. Government Structure The Maxwell Cemetery District is fortunate to have a three member Board of Directors to take care of the Cemetery District and to represent the District in the community. B. MSR Determinations on Local Accountability and Governance MSR 6-1 The Maxwell Cemetery District supplied the fee schedule to Colusa LAFCo for inclusion in this report. MSR 6-2 The Maxwell Cemetery District is fortunate to have a full three-member Board of Directors. 140 California Government Code Section 56430. (a)(5) 141 California Government Code Section 56430. (a)(6). 79 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI MSR 6-3 The Maxwell Cemetery District should look into cooperation with another district or with Colusa County to have a website for the District. 7.4 Maxwell Cemetery District Sphere Of Influence Update 7.4.1 Recommendation for Maxwell Cemetery District Sphere of Influence The Maxwell Cemetery District should have a Sphere of Influence that is the same as the District boundary. 7.4.2 Present and Planned Land Uses in the Maxwell Cemetery District Area, Including Agricultural and Open Space Lands 142 A. Colusa County General Plan and Zoning for Maxwell Cemetery District SOI Area The Colusa County General Plan would allow some area for expansion of the community of Maxwell but it could be expensive to expand the sewer and water services. B. SOI Determinations on Present and Planned Land Use for Maxwell Cemetery District Area SOI 1-1] The community of Maxwell is expected to stay about the same in the foreseeable future and will still require the services of the Maxwell Cemetery District. 7.4.3 Present and Probable Need for Public Facilities and Services in the Maxwell Cemetery District Area 143 A. Municipal Service Background Maxwell is an established community and the need for public facilities and services will continue. The Maxwell Cemetery District is an important part of the Maxwell community. B. SOI Determinations on Facilities and Services Present and Probable Need for Maxwell Cemetery District SOI 2-1] The need for the Maxwell Cemetery District will continue into the future. 7.4.4 Maxwell Cemetery District Present Capacity of Public Facilities and Adequacy of Public Services 144 A. Capacity Background The Maxwell Cemetery has adequate capacity for the present and future needs of the community. B. SOI Determinations on Public Facilities Present and Future Capacity for Maxwell Cemetery District SOI 3-1] The Maxwell Cemetery has adequate capacity to serve the future needs of the District. SOI 3-2] The Maxwell Cemetery is prepared to serve the needs of those who prefer a traditional burial as well as those who choose cremation. 142 California Government Code Section 56425 (e)(1) 143 California Government Code Section 56425 (e)(2) 144 California Government Code Section 56425 (e)(3) 80 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 7.4.5 Social or Economic Communities of Interest for Maxwell Cemetery District145 A. Maxwell Cemetery District Community Background The Maxwell Community has a school district, volunteer fire department, public utility district for sewer and water service and other industrial, commercial, and public service organizations. The Cemetery District is an important part of this community. Residents still need to travel for medical services and additional commercial services. B. SOI Determinations on Social or Economic Communities of Interest for Maxwell Cemetery District SOI 4-1] The Maxwell Cemetery District is an important part of the social and economic fabric for the community of Maxwell. 7.4.6 Maxwell Cemetery District Disadvantaged Unincorporated Community Status 146 A. Disadvantaged Unincorporated Communities SB 244 defines disadvantaged unincorporated community as any area with 12 or more registered voters, or as determined by commission policy, where the median household income is less than 80 percent of the statewide annual median. B. Maxwell Cemetery District Disadvantaged Unincorporated Community Status SOI 5-1] The Median Household Income in Maxwell was $64,239147 or $59,125 compared to a State of California Median Household Income of $63,783148 or $75,235.149 If the higher Median Household Income for California is used and the lower Median Household income for Maxwell is used then Maxwell could qualify as a Disadvantaged Unincorporated Community with a Median Household Income below $60,188. A household survey would be required to gain more reliable income estimates. 145 California Government Code Section 56425 (e)(4) 146 California Government Code Section 56425 (e)(5) 147 Maxwell, CA | Data USA, January 31, 2022. 148 Maxwell, CA Employment - Median Household Income, Unemployment Rate (areavibes.com), January 31, 2022. 149 US Census Bureau Quick Facts, January 21, 2022. 81 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 7.5 Maxwell Cemetery District Sphere of Influence Map GLENN 68 Norman Norman Rd COUNTY Delevan Rd §¨¦ 5 COLUSA COUNTY kj Maxwell Rd Lurline Ave W UV 20 Freshwater Rd Freshwater Rd d d R R C C O O L U U N S T A Y c h a a d kj e St ar S n o L 7th Abel Rd Abel 82 dR eliM ruoF Range 03 West 6 5 4 3 2 1 6 5 4 3 2 1 6 5 7 8 9 10 11 12 7 8 9 10 11 12 7 8 18 17 16 15 14 13 18 17 16 15 14 13 18 17 0 19 20 21 22 23 24 19 20 21 22 23 24 19 20 30 29 28 27 26 25 30 29 28 27 26 25 30 29 31 32 33 34 35 36 31 32 33 34 35 36 31 32 6 5 4 3 2 1 6 5 4 3 2 1 6 0 7 8 9 10 11 12 7 d R 8 9 10 11 12 7 tto m re 18 17 16 15 14 13 18 D c 17 16 15 14 13 18 17 16 15 M 19 20 21 22 23 24 19 20 21 22 23 24 19 20 21 22 30 29 28 27 26 25 30 29 28 27 26 25 30 29 28 27 26 31 32 33 34 M axwellSi 3 t 5 esRd 36 31 32 33 Max 34 well 35 36 31 32 33 34 35 6 5 4 3 2 1 6 5 4 3 2 1 6 5 4 3 2 d R 7 8 9 10 11 12 y e 7 8 9 10 11 12 7 8 9 10 ln a D 18 17 16 15 14 13 18 17 16 15 14 13 18 17 16 15 19 20 21 22 23 24 19 20 21 22 23 24 19 20 21 22 0 30 29 28 27 26 25 30 29 28 27 26 25 30 29 28 27 31 32 33 34 35 36 31 32 33 34 35 36 31 32 33 34 3 6 5 4 3 2 1 6 5 4 3 2 1 6 5 4 St ar 2 e n 11 12 8 L o 8 9 10 7 9 10 11 12 7 8 9 10 11 7 Williamsd e 18 17 16 15 14 13 18 17 16 15 14 UV 20 9t h h t9 13 H u st 18 17 16 15 14 19 20 21 22 23 24 19 20 21 22 23 24 19 20 21 22 23 htroN 81pihsnwoT Range 04 West Colusa County Maxwell Cemetery District and Sphere of Influence Boundary htroN 71pihsnwoT Range 02 West Local Agency Formation Commission O Maxwell Cemetkjery District Lod G C og o kj l a e u kjS n n t C n o t n y o fo l rd usa §¨¦ kj 5 M P a r x in w c e ekj l t l on S B C u u o t t u t t e n e r ty CountyColusakj County Lake kj kjMeridian County Williams kjGrimes Arbucklekjkj City College Yolo County htroN 61pihsnwoT "This map does not depict a legal property boundary and may not be used as a legal description as defined in the Subdivision Map Act" O Legend Maxwell Cemetery District Colusa County kj Communities Parcels M Sp a h x e w r e e l l o C f e In m flu e e te n r c y e District Colusa County Sectional Grid Boundary (MDB&M) Maxwell Cemetery District Highways LAFCo Resolution: 2022-0008 Roads Adopted: September 1, 2022 0 1 2 4Miles Source: Colusa LAFCo Map Created 9/8/2022 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 8 PRINCETON CEMETERY DISTRICT 8.1 Princeton 8.1.1 Princeton History Princeton, located on the west bank of the Sacramento River, is one of the oldest in points of settlement in Colusa County. Dr. Andrew Lull, a California pioneer on the 1850s, gave it the name of Princeton, when seeking to have a post office established for this locality. The first postmaster was Mr. Arnet. Henry Vansycle opened the first store and Dr. Lull, assisted by Will S. Green, laid out the first road on the east side of the river running directly to Marysville. It was once the thoroughfare of the freight current from Colusa to Shasta, and afterwards wheat was shipped from the plains to the west, it was necessarily a busting thriving little village.150 8.1.2 Princeton Population Princeton had a population of 292 as of July 1, 2021. The median household income in Princeton, CA in 2019 was $51,974, (or $46,477)151 which was less than the median annual income of $80,440 across the entire state of California.152 8.1.3 Princeton Facilities Princeton has an Elementary School and a Jr.-Sr. High School. There is a Princeton Fire Protection District with a fire station in at 342 Winter Street in Princeton and 14 volunteer fire fighters.153 8.1.4 Princeton Water Works District The Colusa County Housing Element notes the following regarding the Princeton Water Works District:154 The Princeton Water Works District provides water service to approximately 110 residential and commercial customers. The District pumps 50,000 gallons per day in winter months and between 250,000 and 280,000 gallons per day in the summer months. The District isable to meet peak water usage of up to 300,000 gallons per day during high demand periods. The average peak water usage is 2,545 gallons per day. (LAFCO, 2017) The initial distribution system infrastructure consisted of 4---inch welded steel pipe. The entire distribution system was reconstructed in 1984 with a combination of 4---inch (3,320 feet), 6---inch (6,050 feet) and 8---inch (2,100 feet), asbestos---cement pipe. The distribution system is currently 150 Princeton | Colusa County, CA - Official Website (countyofcolusa.org), January 25, 2022. 151 https://www.areavibes.com/princeton-ca/employment, January 25, 2022 152 Median household income Princeton California - Search (bing.com), January 25, 2022. 153 Princeton Volunteer Fire Department - Princeton, CA, January 25, 2022 154 Colusa County Housing Element 2020-2028, Approved June 30, 2020, Colusa County Board of Supervisors, Page 2- 36, 2-37. 83 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI in good working order. (LAFCO, 2017). Each well has a 1600---gallon pressure tank and chlorination system for a total combined storage of 3,200 gallons. The District’s water pressure usually fluctuates between 45 to 65 pounds per square inch (psi) (LAFCO, 2017). The District has adequate water capacity from two wells to serve the 110 existing connections (residential, schools and commercial) with average demands of 50,000 to 60,000 gpd in winter months, and 250,000 to 280,000 gpd in the summer months. According to the District, it can meet peak demands of up to 300,000 gpd, which is below the District’s capacity of 320 gallons per minute. At 320 gpm, at peak flows, the district can pump up to 460,800 gallons per day. (LAFCO, 2017) With respect to the number of additional connections, during peak summer usage days, a remaining pumping capacity of 180,800 gpd (460,800 gpd total pumping capacity ---280,000 gpd peak demand= 180,800 gpd excess capacity) could support up to 71 more water connections (assuming current water usage of 2545 gpd, which is based on a peak usage of 280,000 divided by the number of connections being 110). (LAFCO, 2017) If more than 71 additional connections were required, the District would need to explore the possibility of adding new wells to the system. Groundwater levels in the area would support additional pumping from new wells. 8.2 Princeton Cemetery District155 8.2.1 Princeton Cemetery District History The Princeton Cemetery District was approved by the Colusa County Board of Supervisors on July 3, 1923 and was formed under the Public Cemetery Act of 1921, and the health and Safety Code of the State of California, Sections 8890-9925. 8.2.2 Princeton Cemetery District Facilities The Princeton Cemetery was started in 1850 and is located 0.5 miles west of Princeton on the Norman Road. The Cemetery has three acres of land, a fence, lawn and graveled road. 8.2.3 Princeton Cemetery District Board of Trustees Trustees for the Princeton Cemetery District are as follows: 156 Tina Gordon 1/10/21-1/9/25 Marie Clare 1/10/21-1/9/25 Marie Johnson 2/27/22 - 2/26/26 The Trustees meet as needed. Mailing address is PO Box 238, Princeton, CA 95970. 155 Colusa County Auditor-Controller, Princeton Cemetery District Annual Audit for the period ended June 30, 2020, prepared by Patricia Pacot, Accountant Auditor 1, January 21, 2021. 156 Colusa County Board of Supervisors, Clerk, Ann Nordyke, boardclerk@countyofcolusa.come, February 2, 2022. 84 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 8.2.4 District Website Requirement Every California independent special district is required to maintain a website by January 1, 2020. Senate Bill 929 added Government Code sections 6270.6 and 53087.8 to provide the public easily accessible and accurate information about the districts. The requirements for the District website are as follows: 1) Contact Information 2) Current Agenda 3) Financial Transaction Reports (as sent to State Comptroller) 4) Compensation Reports (as sent to State Comptroller) The Princeton Cemetery District does not have a website. It would be beneficial if the District could work with the County or another district to share a website. 8.2.5 Princeton Cemetery District Fee Schedule The Princeton Cemetery District Fee Schedule is explained by the District as follows: Each plot is $600.00 per plot plus there is an endowment fee of $150.00. So the total cost prior to burial is $750.00. Not just anyone can be buried in our cemetery, you must qualify. Either lived here at one time, or in our qualifying surrounding areas. There is a separate fee for the burial (digging & putting the dirt back), for the urn ($50.00); for the coffin $600.00 depending on who does it. We have some people who usually do it. This burial cost may go up, but this is what it at currently. 157 8.2.6 Princeton Cemetery District Budget The Princeton Cemetery District Budget is shown on the following page. The Budget is a plan for spending. The Audit shows how funds were actually spent. The District depends on tax revenue to support the District. Funds from burials may be unpredictable. 157 Princeton Cemetery Director/Secretary, Marie Johnson, Mailing address: 101 Commercial St Princeton CA 95970, 530-517-0757, January 25, 2022. 85 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI Princeton Cemetery District Fund #03140 Budget Fiscal Year 2021-2022 2019-20 2020-21 2021-22 REVENUE ACCOUNT Actual Actual Final Budget 410100 Property Tax-Current Secured 13,122 12,011 14,310 410150 PROPERTY TAX Cur. Sup. Secured 275 304 255 410200 PROPERTY TAX Current Unsecured 1,216 1,172 1,189 410250 PROPERTY TAX Cur. Sup Unsecured 6 (7) - 410300 PROPERTY TAX Prior Year Secured (2) 410320 PROPERTY TAX Prior Year Supp. Sec. 29 39 25 410400 PROPERTY TAX Prior Year Unsec. 35 21 12 410920 County In-Lieu Taxes 4 4 4 TOTAL TAXES 14,687 13,542 15,795 441900 Interest 848 407 4419001 Interest Adj. to Market Value 8 - 452700 Fish and Game In-Lieu 7 7 454510 Homeowners Prop. Tax. 89 74 87 456023 Transfer from Co. General Fund 738 385 2,146 479260 Sale of Lots and Graves 1,000 TOTAL REVENUE 16,377 15,415 18,028 Princeton Cemetery District Fund #03140 Budget Fiscal Year 2021-2022 2019-20 2020-21 2021-22 EXPENDITURES Actual Actual Final Budget 51010 SALARIES AND WAGES 6,756 6,980 6,980 51022 OASDI 517 534 534 51023 UNEMPLOYMENT INSURANCE 108 92 92 53100 INSURANCE 1254 53120 MAINTENANCE-EQUIPMENT 253 77 77 53130 MAINTENANCE-Structures, 225 468 468 Implements Grounds 53163 FINANCE/LATE CHARGES 52 - - 53170 OFFICE EXPENSE 31 86 86 53180 PROFESSIONAL/SPEC. SERVICE 110 - 5,000 53190 PUBLICATIONS/LEGAL NOTICES 42 53200 RENTS, LEASES EQUIPMENT 200 53220 SMALL TOOLS & INSTRUMENTS - 13 150 53229 INDIRECT OVERHEAD COSTS 738 385 2,146 53230 SPECIAL DEPARTMENT EXPEN. - - - 53253 FUEL 380 151 450 53260 UTILITIES 616 360 450 57011 COMPUTER EQUIPENT <$5,000 - - - 57064 MISC. EQUIPMENT<$5,000 - - 2,400 TOTAL EXPENDITURES 9,828 9,146 10,796 NET INCOME/LOSS 6,549 6,269 7,232 86 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 8.2.7 Princeton Cemetery District Audit The Princeton Cemetery District Audit is prepared by the Colusa County Auditor- Controller’s office. The District has to pay for this service but it is more economical than hiring an outside independent auditor. PRINCETON CEMETERY DISTRICT (#03140-03141) BALANCE SHEET AS OF JUNE 30, 2020 Assets Cash on deposit with the County Treasurer Fund #03140 35,202 Cash on deposit with the County Treasurer Fund #03141 2,839 Cash on deposit with the County Treasurer 38,041 Gain/Loss Investment-Market Value GASB 31 Fund #03140 14 Gain/Loss Investment-Market Value GASB 31 Fund #03141 1 Equipment - Structures and Improvements - Land - Total Assets $38,056 Liabilities Warrants Payable 0 Equity Fund Balance Assigned @7/1/19 #03140 28,665 Add/(Deduct) thru 6/30/20 6,551 35,216 Fund Balance Restricted @7/1/19 #03141 2,759 Add/(Deduct) thru 6/30/20 81 2,840 Fixed Assets Investment @ 7/1/19 $24,956 Add/(Deduct) thru 6/30/20 - Total Equity $38,056 Total Liabilities and Equity $38,056 PRINCETON CEMETERY DISTRICT (#03140-03141) CHANGES IN EQUITY AS OF JUNE 30, 2020 #03141 #03140 #03140 Invest Balance Balance Balance Total Fixed Restricted Assigned Unassigned Assets Balance @ $24,956 $2,759 - 28,665 $56,380 7/1/19 Add/(Deduct) - 81 - 6,551 6,632 Balance @ $24,956 $2,840 - 35,216 $63,012 6/30/20 The following table is comparable to the budget but it shows how funds were actually spent. 87 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI Princeton Cemetery District Fund (#03140-03141) General Fund #03140 Statement of Cash Receipts, Cash Disbursements and Cash Balances For the Fiscal Year Ended June 30, 2020 Available Cash in County Treasury, July 1, 2019 $28,665 REVENUE Actual Current Secured 13,122 Current Supplemental Secured 275 Current Unsecured 1,216 Current Supplemental Unsecured 6 Prior Year Secured - Prior Year Supplemental Secured 29 Prior Year Unsecured 35 Prior Year Supplemental Unsecured - County In-Lieu Taxes 4 Total Taxes $14,687 Interest Fund 849 Interest Adjusted to Market Value GASB 34 8 Fish and Game in Lieu 7 Homeowners Property Tax Relief 89 Transfer from County General Fund-Serv. 738 Grave Services - Sales of Lots and Graves - Total Revenue $16,378 DISBURSEMENTS Actual Salaries and Wages 6,756 OASDI 517 Unemployment Insurance 108 Total Salaries and Benefits $7,381 Maintenance of Equipment 253 Maintenance of Structure 225 Professional & Special Services 110 Finance/Late charges 52 Office Expense 31 Publications and Legal Notices 42 Indirect Overhead Costs 738 Fuel 379 Utilities 616 Total Disbursements Fund $9,827 Excess of Receipts over Disbursements $6,551 Available Cash in Colusa County Treasury, June 30, 2020, Fund #03140 $35,216 Princeton Cemetery District Endowment Fund #03141 Available Cash in Colusa County Treasury, June 1, 2019, Fund #03141 $2,759 Endowment Fund Deposit #03141 - Endowment Fund Interest Fund #03141 81 Interest Adjusted to Market Value GASB34 - Excess of Receipts over Disbursements Fund 81 Available Cash in Colusa County Treasury, June 30, 2020 $2,840 88 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI Total Cash Available in the Colusa County Treasury, June 30, 2020 $38,056 Includes General Reserve of $35,216 #03140 Includes General Reserve of $2,840 #03141 8.3 Princeton Cemetery District Municipal Service Review 8.3.1 Growth and Population Projections for the Princeton Cemetery District Area 158 Purpose: To evaluate service needs based on existing and anticipated growth patterns and population projections. A. Princeton Cemetery District Area Population Projections According to the Colusa County Housing Element the area within the Princeton Water Works District could accommodate 71 additional dwelling units. However, this growth would occur slowly over a period of time. B. MSR Determinations on Growth and Population Projections for the Princeton Cemetery District Area MSR 1-1) Population growth within the Princeton Cemetery District would most likely occur within the Princeton Water Works District and would occur slowly. 8.3.2 Location and Characteristics of any Disadvantaged Unincorporated Communities (DUC) within or Contiguous to Princeton Cemetery District159 Purpose: To comply with the State Law to examine any unincorporated areas which could be provided with better services by annexing to an adjacent city. A. Determination of District Area Disadvantaged Unincorporated Community Status SB 244 defines disadvantaged unincorporated community as any area with 12 or more registered voters, or as determined by commission policy, where the median household income is less than 80 percent of the statewide annual median. SB 244 also requires LAFCos to consider disadvantaged unincorporated communities when developing spheres of influence. Upon the next update of a sphere of influence on or after July 1, 2012, SB 244 requires LAFCo to include in an MSR (in preparation of a sphere of influence update): 1) The location and characteristics of any disadvantaged unincorporated communities within or contiguous to the sphere; and 2) The present and planned capacity of public facilities, adequacy of public services and infrastructure needs or deficiencies including needs or deficiencies related to sewers, municipal and industrial water, and structural fire protection in any disadvantaged unincorporated community within or contiguous to the sphere of influence. 158 California Government Code Section 56430. (a) (1) 159 California Government Code Section 56430. (a) (2) 89 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI Princeton had a population of 292 as of July 1, 2021. The median household income in Princeton, CA in 2019 was $51,974, (or $46,477)160 which was less than the median annual income of $80,440 across the entire State of California.161 B. MSR Determinations on Disadvantaged Unincorporated Communities near Princeton Cemetery District MSR 2-1) Princeton is a Disadvantaged Unincorporated Community because the Median Household income of $46,477162 is less than 80% of the State of California Median Household Income, $64,352. 8.3.3 Capacity and Infrastructure of Princeton Cemetery District Purpose: To evaluate the present and planned capacity of public facilities, adequacy of public services, and infrastructure needs or deficiencies including needs or deficiencies related to sewers, municipal and industrial water, and structural fire protection in any disadvantaged, unincorporated communities within or contiguous to the sphere of influence.163 A. Infrastructure The Princeton Cemetery District has a cemetery of three aces in size with a fence, lawn and graveled road. B. MSR Determinations on Infrastructure for Princeton Cemetery District MSR 3-1) The Princeton Cemetery is three acres in size and is adequate for the needs of the District. The population in the district has declined. Should there be an increase in population the rustees could consider building a niche wall for cremains in the future. 8.3.4 Financial Ability of Princeton Cemetery District to Provide Services164 Purpose: To evaluate factors that affect the financing of needed improvements and to identify practices or opportunities that may help eliminate unnecessary costs without decreasing service levels. A. Financial Considerations for Princeton Cemetery District The Princeton Cemetery District had a balanced budget for the year 2019-2020 as shown in the annual audit. B. MSR Determinations on Financing for Princeton Cemetery District MSR 4-1) The Princeton Cemetery District has adequate funds to maintain the District and receives income from taxes as well as fees. 160 https://www.areavibes.com/princeton-ca/employment, January 25, 2022 161 Median household income princeton california - Search (bing.com), January 25, 2022. 162 https://www.areavibes.com/princeton-ca/employment, January 25, 2022 163 California Government Code Section 56430. (a) (3) 164 California Government Code Section 56430. (a) (4) 90 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 8.3.5 Status of and Opportunities for Shared Facilities 165 Purpose: To evaluate the opportunities for a jurisdiction to share facilities and resources to develop more efficient service delivery systems. A. Facilities The Princeton Cemetery District cemetery is adequate for the needs of this District. The Princeton Cemetery District cooperates with Colusa County to use the County Auditor- Controller for preparation of the audit and the budget and for processing claims. B. MSR Determinations on Shared Facilities for Princeton Cemetery District MSR 5-1) The Princeton Cemetery District works with the County of Colusa to process claims and to prepare the annual audit and budget. It would be beneficial if the County could also assist the District with a website as required by the State Law. 8.3.6 Accountability of Princeton Cemetery District for Community Service Needs, Government Structure and Operational Efficiencies166 Purpose: To consider the advantages and disadvantages of various government structures that could provide public services, to evaluate the management capabilities of the organization and to evaluate the accessibility and levels of public participation associated with the agency’s decision-making and management processes. A. Government Structure The Princeton Cemetery District has a three member Board of Trustees appointed by the Colusa County Board of Supervisors. B. MSR Determinations on Local Accountability and Governance MSR 6-1) The Princeton Cemetery District provided Colusa LAFCo with a copy of the fee schedule. MSR 6-2) The Princeton Cemetery District meets all the requirements of the State Law except for the provision of a website. It would be good if the District could work with another cemetery district or with Colusa County to have a page within an existing website on a County-owned computer and technical assistance. 8.4 Princeton Cemetery District Sphere Of Influence Update 8.4.1 Recommendation for Princeton Cemetery District Sphere of Influence The Sphere of Influence for the Princeton Cemetery District should be the same as the District Boundary. The Cemetery should maintain the same boundary for historical continuity and to best serve the community of Princeton. 165 California Government Code Section 56430. (a)(5) 166 California Government Code Section 56430. (a)(6). 91 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 8.4.2 Present and Planned Land Uses in the Princeton Cemetery District Area, Including Agricultural and Open Space Lands 167 A. Colusa County General Plan and Zoning for Princeton Cemetery District SOI Area The Princeton Cemetery District includes agricultural lands and the community of Princeton. The Princeton Cemetery District serves the needs of the community. B. SOI Determinations on Present and Planned Land Use for Princeton Cemetery District Area SOI 1-1] The Princeton Cemetery District has area that could be developed within the Princeton Water Works District and agricultural lands in the remainder of the District. 8.4.3 Present and Probable Need for Public Facilities and Services in the Princeton Cemetery District Area 168 A. Municipal Service Background The Princeton community has several public services including a water system, a school district with kindergarten through grade 12 classes, and a fire protection district. The cemetery district is a complement to these services but does not provide the main focus for the community. B. SOI Determinations on Facilities and Services Present and Probable Need for Princeton Cemetery District SOI 2-1] The need for the Princeton Cemetery District will continue into the future. 8.4.4 Present Capacity of Public Facilities Present and Adequacy of Public Services for Princeton Cemetery District 169 A. Capacity Background The Princeton Cemetery District has adequate capacity to maintain land availability, funding and community support for the future needs of the District. B. SOI Determinations on Public Facilities Present and Future Capacity for Princeton Cemetery District SOI 3-1] The Princeton community has the ability to maintain land, financing and public support for the Princeton Cemetery District. 167 California Government Code Section 56425 (e)(1) 168 California Government Code Section 56425 (e)(2) 169 California Government Code Section 56425 (e)(3) 92 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 8.4.5 Social or Economic Communities of Interest for Princeton Cemetery District 170 A. Princeton Cemetery District Community Background The Princeton community is stable in population at 292 people but is not a full service community. Residents depend on Colusa and other surrounding towns for commercial, medical and retail services. B. SOI Determinations on Social or Economic Communities of Interest for Princeton Cemetery District SOI 4-1] The Princeton Cemetery District serves a small but viable rural community. 8.4.6 Disadvantaged Unincorporated Community Status 171 A. Disadvantaged Unincorporated Communities Princeton had a population of 292 as of July 1, 2021. The median household income in Princeton, CA in 2019 was $48,611172 which was less than the median annual income of $78,672 across the entire State of California.173 B. Princeton Cemetery District Disadvantaged Unincorporated Community Status SOI 5-1] Princeton is a Disadvantaged Unincorporated Community because the Median Household income of $48,611174 is less than 80% of the State of California Median Household Income, $78,672. 170 California Government Code Section 56425 (e)(4) 171 California Government Code Section 56425 (e)(5) 172 https://www.areavibes.com/princeton-ca/employment, January 25, 2022 173 Median household income princeton california - Search (bing.com), January 25, 2022. 174 https://www.areavibes.com/princeton-ca/employment, January 25, 2022 93 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 8.5 Princeton Cemetery District Sphere of Influence Map UV 61 162 36 31 32 32 33 1 6 5 5 4 12 7 8 8 9 UV 45 13 0 18 17 0 17 16 Norman Rd Princeton kj 19 24 19 20 20 21 25 30 29 30 29 28 36 31 32 31 32 33 1 Delevan Rd R d 6 6 v er 4 Ri 5 1 Gridley Rd G 12 7 d 12 7 8 9 R e liM ru 0 UV o F 45 13 18 17 16 15 18 17 16 13 24 19 20 21 22 19 20 21 d R 24 OLUSA n OUNTY o 25 25 30 29 28 27 e t 30 29 28 c 26 n 36 31 32 33 34 35 P ri 31 32 33 94 htroN 81pihsnwoT Range 02 West Colusa County Princeton Cemetery District and Sphere of Influence Boundary htroN 71pihsnwoT Range 01 West Local Agency Formation Commission "This map does not depict a legal property boundary and may not be used as a legal description as defined in the Subdivision Map Act" O L kj ege C H C B n o o i o g u m l d h u n w s m d a a a u y C r n y s i o ti u e n s ty P S (M a e D r c c t B i e o & l n s M al ) G O rid L P A ri F n C P S P c p e o r r i i h t n n R o e c c n e e e re s t t C o o o o n n e lu f m C C I t n io e e e f n l m t m u e : e e e r 2 y n t t 0 e e c 2 D r r e y y 2 i s - D D 0 tr i i 0 s s i 0 c t t r r 8 t i i c c t t Colusa County L C a o k L u o e n d P G C t o y r g o kj l i a e n u kjS n c n t C C n e o t n t y o o o fo n l u rd u C n s e A t m a W y r §¨¦ b kj kj e i 5 u ll t M C c i kj e P a k o a m r r l x l i e y u n w s kj s c D e a ekj kj l kj t l i o s n tr kj i kj c M G t S C B C e r r u i o u o i m d t u t u i e t t a e n n s e n r t t y y Roads Adopted: September 1, 2022 City College Yolo 0 0.5 1 2Miles Source: Colusa LAFCo Map Created 9/8/2022 County Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 9 STONYFORD-INDIAN VALLEY CEMETERY DISTRICT 9.1 Stonyford 9.1.1 Stonyford Community Stonyford (formerly, Stony Ford) is a census-designated place in Colusa County, California. It lies at an elevation of 1184 feet. Stonyford's population was 149 at the 2010 census. In 2019 the population was estimated to be 92.175 Stonyford is close to the East Park Reservoir and Mendocino National Forest. It is home to the annual Stonyford PRCA Rodeo in May and Stonyford Museum. The Stonyford Museum has reopened to visitors on the 2nd and 4th Sundays of each month from February through October, and the 4th Sunday only during November, December, and January. It can also be open by appointment. Stonyford has an elementary school, a volunteer fire department, a branch of the Colusa County Library, a Sheriff’s substation, a waste disposal site, two churches and a post office. Median Household Income in Stonyford is $40,156 or $37,917.176 Median Household Income in California is $63,783.177 Eighty percent of the Median Household Income for California is $51,026.40. 9.1.2 Stonyford County Service Area Since the Stonyford water system is vital to the community a brief description will be included below: The Stonyford Water District is a County Service Area (CSA). The water system was upgraded in 2007-2008 to include a $1.1 million water infiltration system. There are approximately 60 Housing municipal hookups on the Stonyford system, 55 of which are private residences and five are allocated to the U.S. Forest Service. Water is drawn from two local wells, one of which serves as a backup to the primary well. The main well has a pumping capacity of 20 gpm, and both the main well and the backup well are in generally good condition. A 75,000 gallon containment tank is located adjacent to the main well, and a 300,000 gallon storage tank is located south of Stonyford, near the landfill. Water from the 300,000 gallon storage tank is conveyed from the tank to the municipal distribution system via a system of 8-inch and 10-inch line that feed into the 3-inch and 4-inch lines that connect directly to users. The larger distribution lines are relatively new and are in good condition, however, the smaller municipal conveyance lines are aging and in need of repair and upgrade. 175 Stonyford Ca median household income - Search (bing.com), January 31, 2022 176 Stonyford Ca median household income - Search (bing.com) January 31, 2022 177 Stonyford Ca median household income - Search (bing.com), January 31, 2022. 95 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI Although water for the Stonyford system is pumped from the ground via wells, it has been determined by DWR and the Federal government that the water pumped from the ground is hydro-geologically connected to Stony Creek, and is therefore, classified as a surface water source. The Stonyford water system is allocated up to 40 acre feet/year of water from this source. The allocation between October 1 and May 31 is 30 ac/feet and the allocation between June 1 and September 31 is 10 ac/ft. The system has historically exceeded this allocation. However, once a tiered pricing system for water use was implemented there have not been exceedances of this allocation. The allocation of water to the Stonyford system is administered by the Federal Water Master, based in Orland, CA. New municipal hookups and the drilling of new wells require approval from the Federal Water Master, and applications are reviewed on a case--by- -case basis. In general, the current hookups use the majority of the annual water allocation, and growth in the area is constrained by a lack of available water. (Acevedo, 2019)178 9.2 Stonyford-Indian Valley Cemetery District 9.2.1 Stonyford-Indian Valley Cemetery District History The Stonyford-Indian Valley Cemetery District was formed by the Colusa County Board of Supervisors on August 8, 1922, and was formed under the Public Cemetery Act of 1921 and the Health and Safety Code of the State of California, paragraphs no. 8890- 9223.179 9.2.2 Stonyford-Indian Valley Cemetery District Facilities180 The Stonyford Cemetery is located about one-half mile west of Stonyford at 5031Walkup Road. The Cemetery includes three acres and is featly fenced with special deer deterrent strips on top of the fence. The grounds are graveled and maintained by part- time help for seven months during the year. There is a pump house with a one horsepower pressure pump on the grounds. Improvements to the Cemetery include the following: 1) In 1997-98 one acre of land was donated on the east side of the Cemetery. 2) In 1999-2000 a pavilion was built at a cost of $11,762. 3) In 2004-2005 a shop building was constructed at a cost of $50,000 and two water tanks plus a control system was constructed at a cost of $4,000. 4) In 2008-09 the gazebo was improved for $480, the watering system was expanded at a cost of $3,810, and a shop/office was constructed using the existing garage building at a cost of $14,989. 178 Colusa County Housing Element, Background Report, Pages 2-35, 2-36. 179 Colusa County Auditor-Controller, Annual Audit for Stonyford-Indian Valley Cemetery District for the period ended June 30, 2020, Christine Doble, Accountant Auditor II, January 11, 2021. 180 Colusa County Auditor-Controller, Annual Audit for Stonyford-Indian Valley Cemetery District for the period ended June 30, 2020, Christine Doble, Accountant Auditor II, January 11, 2021. 96 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 9.2.3 Stonyford-Indian Valley Cemetery District Board of Directors181 The Board of Directors for the Stonyford-Indian Valley Cemetery District is as follows: Zoe Brandenberger 10/9/18-10/8/22 Sandra Corbin 7/1/19-6/30/23 John Huttman, Jr. 8/6/19-8/5/23 The Board of Directors meets quarterly on the first Monday of the month at 6:30 pm at the Cemetery District Office (weather permitting and adjusted for holidays if needed). All contacts for the Cemetery District are handled by Zone Brandenberger at 5031 Walkup Road, Stonyford CA 95979 or Zoe Brandenberger , PO Box 25, Stonyford CA 95979, or E-mail: brandcows85@yahoo.com, or Phone: 530-963-3287. 9.2.4 District Website Requirement Every California independent special district is required to maintain a website by January 1, 2020. Senate Bill 929 added Government Code sections 6270.6 and 53087.8 to provide the public easily accessible and accurate information about the districts. The requirements for the District website are as follows: 1) Contact Information 2) Current Agenda 3) Financial Transaction Reports (as sent to State Comptroller) 4) Compensation Reports (as sent to State Comptroller) The Stonyford-Indian Valley Cemetery District does not have a website. The best strategy would be for all the cemetery districts in Colusa County to work together to provide information for a website that one cemetery district or Colusa County could maintain for a small fee from each district. 9.2.5 Stonyford-Indian Valley Cemetery District Fee Schedule The charges for use of the Stonyford Cemetery are shown below: STONYFORD CEMETERY DISTRICT, 5031 Walkup Road, Stonyford CA CHARGES FOR SERVICES Adult/Plot 18+ years $100.00 Children/.Plot $50.00 Niche $225.00 Cremation/Plot $70.00 Endowment (All) $180.00 New Niches Row A $500.00 Row B $400.00 Row C $300.00 Row D $225.00 Disinterment (Niche) Open/Close $75.00 Disinterment $100.00 Contact: Zoe Brandenberger, PO Box 25, Stonyford, CA 95979 Phone: 530-963-3287 181 Colusa County Board of Supervisors, Clerk, Ann Nordyke, boardclerk@countyofcolusa.come, February 2, 2022. 97 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 9.2.6 Stonyford-Indian Valley Cemetery District Budget A budget is a plan for spending. The audit will show how funds were actually spent. The Stonyford-Indian Valley Cemetery District includes land in both Colusa and Glenn counties so tax revenue is received from both counties. The budget is shown in two tables, revenue and expenses. Stonyford-Indian Valley Cemetery District Fund #03150 Budget Fiscal Year 2021-2022 2019-20 2020-21 2021-22 Revenue Account Actual Actual Final Budget 410100 Property Tax-Current Secured 6,316 5,890 6,008 410101 Property Tax-Cur. Sec. Glenn Co. 3,692 3,995 4,075 410150 PROPERTY TAX Cur. Sup. Secured 133 150 120 410151 PROPERTY TAX Cur. Sup. Sec. Glenn Co. 84 66 - 410200 PROPERTY TAX Current Unsecured 589 580 500 410201 PROPERTY TAX Cur. Unsec. Glenn Co 163 175 160 410250 PROPERTY TAX Cur. Sup Unsecured 3 (4) - 410251 PROPERTY TAX Cur Sup Unsec. Glenn Co. 12 - - 410300 PROPERTY TAX Prior Year Secured - (1) - 410301 PROPERTY TAX Prior Year Sec. Glenn Co. (32) - - 410320 PROPERTY TAX Prior Year Supp. Sec. 13 19 12 410321 PROPERTY TAX Prior Yr. Supp. Sec Glenn - 27 - 410400 PROPERTY TAX Prior Year Unsec. 16 10 10 410401 PROPERTY TAX Prior Year Unsec. Glenn 6 9 - 410451 PROPERTY TAX Pr. Yr. Sup. Unsec. Glenn 4 - 410920 County In-Lieu Taxes 2 2 2 TOTAL TAXES 10,997 10,922 10,887 441900 Interest 1,400 627 500 4419001 Interest Adj. to Market Value 12 - - 441901 Interest-Glenn County 17 13 - 441905 Interest capital improvement fund 5,897 2,390 - 442000 Rents & Cons-Other - - - 454510 Homeowners Prop. Tax 43 37 37 454511 Homeowners Prop. Tax Glenn Co 35 34 - 454561 Timber yield Tax loss Glenn Co 36 - - 456023 Transfer from Co. Gen. Fund-SERV 2,110 1,803 2,454 479260 Sale of Lots and Graves 840 170 500 479261 Sale of Vaults and Liner - - - 479310 Gifts and Donations - - - 479321 Prior Year Insurance Dividend - 37 - 479360 Misc.-Other Revenue - - - 479910 Transfers In - - - TOTAL REVENUE 21,387 16,033 14,378 98 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI Stonyford-Indian Valley Cemetery District Fund #03150 Budget Fiscal Year 2021-2022 2019-20 2020-21 2021-22 EXPENDITURES Actual Actual Final Budget 53060 COMMUNICATIONS - - - 53090 HOUSEHOLD EXPENSE 13 - - 53100 INSURANCE 500 500 500 53120 MAINTENANCE-EQUIPMENT 41 53130 MAINTENANCE-Structures, 493 1,931 500 Implements Grounds 53150 MEMBERSHIPS - - - 53160 MISC. EXPENSE - - - 53170 OFFICE EXPENSE 15 - - 53171 POSTAGE - - - 53180 PROFESSIONAL/SPEC. SERVICE 7,664 6,374 8,000 53190 PUBLICATIONS/LEGAL NOTICES - - - 53220 SMALL TOOLS & INSTRUMENTS - - - 53229 INDIRECT OVERHEAD COSTS 2,110 1,803 2,454 53230 SPECIAL DEPARTMENT EXPEN. - - - 53250 TRANSPORTATION AND TRAVEL 2,400 2,000 2,400 53251 EDUCATION AND TRAINING - - - 53260 UTILITIES 128 216 250 57059 HEAVY EQUIPENT <$5,000 57159 HEAVY EQUIPENT >$5,000 59452 TRANSFERS OUT 57361 STRUCUTRES & IMP. >5,000 TOTAL EXPENDITURES 13,364 12,824 14,104 NET INCOME/LOSS 8,023 3,209 274 99 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 9.2.6 Stonyford-Indian Valley Cemetery District Audit The Stonyford-Indian Valley Cemetery District has three funds, a general fund, an endowment fund and a capital improvement fund. The table below includes all three funds. STONYFORD-INDIAN VALLEY CEMETERY DISTRICT BALANCE SHEET AS OF JUNE 30, 2020 Assets Cash on deposit with the County Treasurer Fund #03150 $53,830 Cash on deposit with the County Treasurer Fund #03151 13,703 Cash on deposit with the County Treasurer Fund #03152 205,000 Cash on deposit with the County Treasurer $272,533 Gain/Loss Investment-Market Value GASB 31 Fund #03150 21 Gain/Loss Investment-Market Value GASB 31 Fund #03151 5 Gain/Loss Investment-Market Value GASB 31 Fund #03152 79 Equipment 5,858 Structures and Improvements 90,607 Land - Total Assets $369,103 Liabilities Warrants Payable $200 Equity Fund Balance Assigned @7/1/19 #03150 - Add/(Deduct) thru 6/30/20 - - Fund Balance Unassigned @7/1/19 #03150 $45,626 Add/(Deduct) thru 6/30/20 8,025 53,651 Fund Balance Restricted @7/1/19 #03151 12,612 Add/(Deduct) thru 6/30/20 1,096 13,708 Fund Balance Assigned @7/1/19 #03152 205,039 Add/(Deduct) thru 6/30/20 40 205,079 Fixed Assets Investment @ 7/1/19 $96,465 Add/(Deduct) thru 6/30/20 - 96,465 Total Equity $368,903 Total Liabilities and Equity $369,103 STONYFORD-INDIAN VALLEY CEMETERY DISTRICT CHANGES IN EQUITY AS OF JUNE 30, 2020 #03152 #03151 #03150 #03150 Fixed Balance Balance Balance Balance Total Assets Assigned Restricted Assigned Unassigned Balance @ 96,465 205,039 12,612 - 45,626 359,742 7/1/19 Add/(Deduct) - 40 1,096 - 8,025 9,161 Balance 96,465 205,079 13,708 - 53,651 368,903 @6/30/20 100 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI STONYFORD-INDIAN VALLEY CEMETERY DISTRICT GENERAL FUND #03150 Statement of Cash Receipts, Cash Disbursements And Cash Balances For the Fiscal Year Ended June 30, 2020 Available Cash in County Treasury, July 1, 2019 $45,626 REVENUE Actual Current Secured 6,316 Current Secured-Glenn County 3,692 Current Supplemental Secured 133 Current Supplemental- Glenn County 84 Current Unsecured 589 Current Unsecured- Glenn County 163 Current Supplemental Unsecured 3 Current Supplemental Unsecured- Glenn County 12 Prior Year Secured - Glenn County (32) Prior Year Supplemental Secured 13 Prior Year Unsecured 16 Prior Year Unsecured- Glenn County 6 County In-Lieu Taxes 2 Total Taxes 10,997 Interest Fund #03150-General 1,402 Interest Fund #03152-Capital Improvement Fund 5,897 Interest-Glenn County 17 Interest Adjusted to Market Value GASB 31 12 Homeowners Property Tax Relief 43 Homeowners Property Tax Relief-Glenn County 35 Sales of Lots and Graves #03150 840 Timber Yield Tax loss-Other 36 Transfer from County General Fund Services 2,110 Total Revenue Fund 21,389 DISBURSEMENTS Actual Household Expense 13 Liability Insurance 500 Maintenance of Equipment 41 Maintenance of Structures 493 Office Expense 15 Professional & Special Services 7,664 Indirect Overhead Costs 2,110 Transportation and Travel 2,400 Utilities 128 Total Disbursements 13,364 Excess of Receipts over Disbursements 8,025 Available Cash in Colusa County Treasury, June 30, 2020 $53,651 101 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI STONYFORD-INDIAN VALLEY CEMETERY DISTRICT ENDOWMENT FUND #03151 Statement of Cash Receipts, Cash Disbursements And Cash Balances For the Fiscal Year Ended June 30, 2020 Available Cash in County Treasury, July 1, 2019 $12,612 Endowment Fund 720 Endowment Fund Interest 373 Interest Adjusted to Market Value GASB 31 3 Excess of Receipts over Disbursements Fund 1,096 Available Cash in Colusa County Treasury, June 30, 2020 $13,708 STONYFORD-INDIAN VALLEY CEMETERY DISTRICT CAPITAL IMPROVEMENT FUND #03152 Statement of Cash Receipts, Cash Disbursements And Cash Balances For the Fiscal Year Ended June 30, 2020* Available Cash in County Treasury, July 1, 2019 $205,039 Capital Improvement Fund - Capital Improvement Fund Interest deposited in Fund #03050 - Interest Adjusted to Market Value GASB 31 40 Excess of Receipts over Disbursements Fund 40 Transfer Out to Fund #03150 - Available Cash in Colusa County Treasury, June 30, 2020 $205,079 *On April 18, 2001, $263,704.96 was donated to the District from the Cleo T. Walkup estate for the care and maintenance of the District. The Board approved the $230,000 be reserved in the District’s Capital Improvement Fund for future improvements to the District. Total Cash Available in the Colusa County Treasury, June 30, 2020 $272,438 9.3 Stonyford-Indian Valley Cemetery District Municipal Service Review 9.3.1 Growth and Population Projections for the Stonyford-Indian Valley Cemetery District Area 182 Purpose: To evaluate service needs based on existing and anticipated growth patterns and population projections. A. Stonyford-Indian Valley Cemetery District Area Population Projections The Stonyford water system uses water allocated by the US Bureau of Reclamation and the allocation of water is limited. Therefore, the population is not expected to grow substantially. B. MSR Determinations on Growth and Population Projections for the Stonyford- Indian Valley Cemetery District Area MSR 1-1) The population of the Stonyford-Indian Valley Cemetery District is not expected to grow due to constraints on water availability. 182 California Government Code Section 56430. (a) (1) 102 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 9.3.2 Location and Characteristics of any Disadvantaged Unincorporated Communities (DUC) within or Contiguous to Stonyford-Indian Valley Cemetery District183 Purpose: To comply with the State Law to examine any unincorporated areas which could be provided with better services by annexing to an adjacent city. A. Determination of District Area Disadvantaged Unincorporated Community Status SB 244 defines disadvantaged unincorporated community as any area with 12 or more registered voters, or as determined by commission policy, where the median household income is less than 80 percent of the statewide annual median. SB 244 also requires LAFCos to consider disadvantaged unincorporated communities when developing spheres of influence. Upon the next update of a sphere of influence on or after July 1, 2012, SB 244 requires LAFCo to include in an MSR (in preparation of a sphere of influence update): 1) The location and characteristics of any disadvantaged unincorporated communities within or contiguous to the sphere; and 2) The present and planned capacity of public facilities, adequacy of public services and infrastructure needs or deficiencies including needs or deficiencies related to sewers, municipal and industrial water, and structural fire protection in any disadvantaged unincorporated community within or contiguous to the sphere of influence. B. MSR Determinations on Disadvantaged Unincorporated Communities near Stonyford-Indian Valley Cemetery District MSR 2-1) Median Household Income in Stonyford is $40,156 or $37,917.184 Median Household Income in California is $63,783.185 Eighty percent of the Median Household Income for California is $51,026.40. Therefore, Stonyford is a Disadvantaged Unincorporated Community. 9.3.3 Capacity and Infrastructure Purpose: To evaluate the present and planned capacity of public facilities, adequacy of public services, and infrastructure needs or deficiencies including needs or deficiencies related to sewers, municipal and industrial water, and structural fire protection in any disadvantaged, unincorporated communities within or contiguous to the sphere of influence.186 A. Infrastructure The Cemetery includes three acres and is featly fenced with special deer deterrent strips on top of the fence. The grounds are graveled and maintained by part-time help for seven months during the year. There is a pump house with a one horsepower pressure pump on the grounds. There is also a shop and a gazebo. 183 California Government Code Section 56430. (a) (2) 184 Stonyford Ca median household income - Search (bing.com) January 31, 2022 185 Stonyford Ca median household income - Search (bing.com), January 31, 2022. 186 California Government Code Section 56430. (a) (3) 103 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI B. MSR Determinations on Infrastructure for Stonyford-Indian Valley Cemetery District MSR 3-1) The Stonyford-Indian Valley Cemetery District has adequate infrastructure and sufficient funds to maintain the Cemetery in the future. 9.3.4 Stonyford-Indian Valley Cemetery District Financial Ability to Provide Services187 Purpose: To evaluate factors that affect the financing of needed improvements and to identify practices or opportunities that may help eliminate unnecessary costs without decreasing service levels. A. Financial Considerations for Stonyford-Indian Valley Cemetery District The Stonyford-Indian Valley Cemetery District has adequate funds to maintain the District and also has an endowment available in case of future need. B. MSR Determinations on Financing for Stonyford-Indian Valley Cemetery District MSR 4-1) The Stonyford-Indian Valley Cemetery District has adequate financial resources to maintain the District facilities now and in the future. 9.3.5 Stonyford-Indian Valley Cemetery District Status of and Opportunities for Shared Facilities 188 Purpose: To evaluate the opportunities for a jurisdiction to share facilities and resources to develop more efficient service delivery systems. A. Facilities It is not possible for the Stonyford-Indian Valley Cemetery District to share physical facilities; however, the District does cooperate with the Colusa County Auditor-Controller for preparation of the annual audit and with the Colusa County Treasurer for preparation of the annual budget. B. MSR Determinations on Shared Facilities for Stonyford-Indian Valley Cemetery District MSR 5-1) The Stonyford-Indian Valley Cemetery District works with the County of Colusa to prepare the budget and audit and to process claims. 9.3.6 Accountability for Community Service Needs, Government Structure and Operational Efficiencies189 Purpose: To consider the advantages and disadvantages of various government structures that could provide public services, to evaluate the management capabilities of the organization and to evaluate the accessibility and levels of public participation associated with the agency’s decision-making and management processes. A. Government Structure The Stonyford-Indian Valley Cemetery District has a three member Board of Directors that meets on a regular basis and maintains methods for the public to contact the District. 187 California Government Code Section 56430. (a) (4) 188 California Government Code Section 56430. (a) (5) 189 California Government Code Section 56430. (a) (6). 104 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI B. MSR Determinations on Local Accountability and Governance MSR 6-1) The Stonyford-Indian Valley Cemetery District was most helpful to Colusa LAFCo and supplied all the necessary information for this report in a timely manner. MSR 6-2) The Stonyford-Indian Valley Cemetery District does not have a website as required by the State Law, it is hoped that several districts might work together to provide a website for each participating district. MSR 6-3) The Stonyford-Indian Valley Cemetery District maintains appropriate financial records with the County of Colusa. 9.4 Stonyford-Indian Valley Cemetery District Sphere Of Influence Update 9.4.1 Recommendation for Stonyford-Indian Valley Cemetery District Sphere of Influence The Stonyford-Indian Valley Cemetery District Sphere of Influence should remain the same as the District Boundary. If at some time in the future the Cypress Hill Cemetery District is not able to maintain a Board of Directors; this District could be combined with the Stonyford-Indian Valley Cemetery District. 9.4.2 Present and Planned Land Uses in the Stonyford-Indian Valley Cemetery District Area, Including Agricultural and Open Space Lands 190 A. Colusa County General Plan and Zoning for Stonyford-Indian Valley Cemetery District SOI Area The Colusa County General Plan and Zoning for the Stonyford area shows that the area will remain zoned for the community of Stonyford and the surrounding open space land uses. The community of Stonyford cannot grow due to lack of water. B. SOI Determinations on Present and Planned Land Use for Stonyford-Indian Valley Cemetery District Area SOI 1-1] The planned land uses for the Stonyford area include zoning for the community of Stonyford and open space uses in the surrounding areas. 9.4.3 Present and Probable Need for Public Facilities and Services in the Stonyford-Indian Valley Cemetery District Area 191 A. Municipal Service Background The need for the Stonyford-Indian Valley Cemetery District will continue to maintain the Cemetery and to provide for the needs of future residents. B. SOI Determinations on Facilities and Services Present and Probable Need for Stonyford-Indian Valley Cemetery District SOI 2-1] The need for the Stonyford-Indian Valley Cemetery District will continue and this has been recognized by a large bequest to the District to help ensure that the Cemetery will be maintained. 190 California Government Code Section 56425 (e)(1) 191 California Government Code Section 56425 (e)(2) 105 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 9.4.4 Present Capacity of Public Facilities Present and Adequacy of Public Services 192 A. Capacity Background The Stonyford-Indian Valley Cemetery has adequate facilities for the present and future needs of the community. The Cemetery has provision for cremains which will increase the capacity of the Cemetery. B. SOI Determinations on Public Facilities Present and Future Capacity for Stonyford-Indian Valley Cemetery District SOI 3-1] The Stonyford-Indian Valley Cemetery District has adequate facilities for the present and future needs of the community. SOI 3-2] The Stonyford-Indian Valley Cemetery has provision for cremains which will increase the capacity for the future. 9.4.5 Social or Economic Communities of Interest for Stonyford-Indian Valley Cemetery District 193 A. Stonyford-Indian Valley Cemetery District Community Background The Stonyford community is small but has managed to maintain a water system, an elementary school, a fire department and other civic and commercial functions. The domestic water supply is limited and this will limit population growth for the foreseeable future. B. SOI Determinations on Social or Economic Communities of Interest for Stonyford-Indian Valley Cemetery District SOI 4-1] The Cemetery District is an important part of the Stonyford community and was fortunate to receive a financial bequest to help with future maintenance. SOI 4-2] The Stonyford-Indian Valley Cemetery District works with other community groups to maintain the Cemetery as a historical site open to visitors. 9.4.6 Disadvantaged Unincorporated Community Status 194 A. Disadvantaged Unincorporated Communities Median Household Income in Stonyford is $40,156.195 Median Household Income in California is $78,672.196 Eighty percent of the Median Household Income for California is $62,937. Therefore, Stonyford is a Disadvantaged Unincorporated Community. B. Stonyford-Indian Valley Cemetery District Disadvantaged Unincorporated Community Status SOI 5-1] Stonyford is a DUC according to the Median Household Income data available. 192 California Government Code Section 56425 (e)(3) 193 California Government Code Section 56425 (e)(4) 194 California Government Code Section 56425 (e)(5) 195 Stonyford Ca median household income - Search (bing.com) January 31, 2022 196 Stonyford Ca median household income - Search (bing.com), January 31, 2022. 106 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 9.5 Stonyford-Indian Valley Cemetery District Sphere of Influence Map 19 20 21 22 23 24 19 20 21 22 23 24 19 20 21 22 23 24 27 30 29 28 Forest 26 25 30 29 28 27 26 25 30 29 28 27 26 25 31 32 33 34 35 36 31 32 33 34 35 36 31 32 33 34 35 36 6 5 4 3 2 1 6 5 4 3 2 1 6 5 4 3 2 1 8 9 10 11 12 7 8 9 10 11 12 7 8 9 10 11 12 17 16 15 14 13 18 17 16 15 14 13 18 17 16 15 14 13 18 24 19 GLENN 20 21 22 23 24 19 20 21 22 23 COUNTY 19 20 21 22 23 24 29 28 27 26 25 30 29 28 27 26 25 30 29 28 27 26 25 Stonford 32 33 34 35 36 31 32 33 34 35 36 31 32 kj 33 34 35 36 5 4 3 2 1 6 5 4 3 2 1 6 5 4 3 2 1 East Park Reservoir L 8 9 10 11 12 7 8 9 10 11 12 7 8 odog 9 10 11 12 a S 17 16 15 14 13 18 17 16 15 14 13 18 17 tonyfo 16 15 14 13 rd R d 20 21 22 23 24 19 20 21 22 23 24 19 20 21 22 23 24 Lodoga COLUSA kj 29 28 27 26 25 30 29 28 27 COUNTY 30 29 28 27Lodoga 26 25 26 25 Stonyford Rd 32 33 34 35 36 31 32 33 34 35 36 31 32 33 34 35 36 5 4 3 2 1 6 5 4 3 2 1 6 5 4 3 2 1 6 7 8 9 10 11 12 7 8 9 10 11 12 7 8 9 10 11 12 18 17 16 15 14 13 18 17 16 15 14 13 18 17 16 15 14 13 19 20 21 22 23 24 19 20 21 22 23 24 19 20 21 22 23 24 30 29 28 27 26 25 30 29 28 27 26 25 30 29 28 27 26 25 31 32 33 34 35 36 31 32 33 34 35 36 31 32 33 34 35 36 6 5 4 3 2 1 6 5 4 3 2 1 6 5 4 3 2 1 107 htroN 91pihsnwoT Range 06 West Colusa County Stonyford/Indian Valley Cemetery District and Sphere of Influence Boundary htroN 81pihsnwoT Local Agency Formation Commission O Stonyford/Indian Valleykj Cemetery District S G t L o o n le d fo o n r g d n kj a kj C C ou o n l t u y sa §¨¦ kj 5 M P a r x i w nc e kj e ll ton S B C u u o t t u t t e n e r ty CountyColusakj County Lake kj kjMeridian County Williams kjGrimes Arbucklekjkj City College Yolo County htroN 71pihsnwoT Range 08 West Range 07 West "This map does not depict a legal property boundary and may not be used as a legal description as defined in the Subdivision Map Act" Legend O S C t e o m ny e f t o e r r d y / I D n i d s i t a ri n c t Valley Colusa County kj Communities Parcels S C t e o m ny e f t o e r r d y / I D n i d s i t a ri n c t Valley Colusa County Sectional Grid Sphere of Influence Boundary (MDB&M) Stonyford/Indian Valley Highways Cemetery District LAFCo Resolution: 2022-0008 Roads Adopted: September 1, 2022 0 1 2 4Miles Source: Colusa LAFCo Map Created 9/8/2022 htroN 61pihsnwoT Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 10 WILLIAMS CEMETERY DISTRICT 10.1 Williams Williams is described on the City of Williams website as follows: Williams is a community of approximately 5,300 (2018) people located at the crossroads of Interstate 5 and State Route 20, 60 miles north of Sacramento and mid-way between the Sierras and the Pacific Coast. Located in the heart of the Sacramento Valley, Williams is an agriculturally oriented community. Rice, tomatoes, vine and seed crops, walnuts, almonds, hay, grain, and cattle are raised in the area surrounding the city. The average rain fall is 16 inches annually. Temperatures are moderate, although on rare occasions the winter temperature may dip below freezing and in the summer the temperature may reach 110 degrees. Williams was founded in 1874 and was first known as Central. In 1876 it was later renamed Williams to honor William Williams, who gave much of the land for the town site. It was made a General Law City on May 20, 1920.197 The Median Household Income in Williams, California is $65,580 compared to $75,235 for the State of California as reported by the US Census Bureau.198 Eighty percent of the State of California Median Household Income is $60,188. Therefore, the City of Williams would not qualify as Disadvantaged. A detailed household income survey would provide additional data. According to the City of Williams General Plan Housing Element the City is expected to grow to 6,077 by 2028.199 10.2 Williams Cemetery District 10.2.1 Williams Cemetery District History200 The Williams Cemetery District was approved by the Colusa County Board of Supervisors on July 8, 1924, and was formed under the Public Cemetery Act of 1921, and the Health and Safety Code of the State of California, paragraphs no. 8890-92225. The Cemetery was originally opened in 1875. 10.2.2 Williams Cemetery District Facilities201 The Williams Cemetery is located south of Williams at 2438 Zumwalt Road, Williams. The Cemetery has an area of ten acres divided into four groups: General, I.O.O.F., Masonic 197 City of Williams, Welcome To New Webgen (cityofwilliams.org), February 1, 2022. 198 U.S. Census Bureau Quick Facts: United States, February 1, 2022. 199 City of Williams Housing Element 2020-2028, page 10. 200 Colusa County Auditor-Controller, Annual Audit for Williams Cemetery District for the period ended June 30, 2020, prepared by Margaret Van Warmerdam, Accountant Auditor II, December 9, 2020. 201 Colusa County Auditor-Controller, Annual Audit for Williams Cemetery District for the period ended June 30, 2020, prepared by Margaret Van Warmerdam, Accountant Auditor II, December 9, 2020. 108 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI and Catholic. The Cemetery is completely fenced and has gravel roadways and a sprinkler system. On August 18, 1997, the Cemetery District purchased ten acres of land (Parcel #016-320- 116-000) which is adjacent to the north boundary of the Cemetery for $65,362.44. In 2004-2005, seven acres of District land north of the Cemetery were purchased by Kaufman and Co.; however, this property ended in default. In 2012, the District leased the ten acre parcel to Les Reynolds, which was voided and the district is currently in year 6 of a 10 year lease with Sandoval Farms who is going alfalfa on the property. The District’s buildings include a tool shed, pump house, well, and pump. In 2004-2005, the District constructed a restroom at a cost of $19,093. The District also purchased equipment for funeral services including a green hard top chapel, chairs, a casket lowering devise and a casket carriage. During the 2008-2009 fiscal year, the District completed the construction of a combination shop, office, restroom structure at a cost of $21,440. Major issues of concern and importance to the Williams Cemetery District are described below. Labor costs are the majority of the District’s budget. Due to government regulations requiring the district to provide health insurance to full-time employees, we are faced with keeping groundskeepers under thirty hours per week. It is difficult to maintain long-term employees when we cannot offer full-time hours. The district has 13 acres of lawn and over 3400 grave markers to be maintained but we are a district that averages only 22 burials per year, so the percent of our budget from our fees is on 25%, while 75% is from our tax revenues. The District stives to maintain a balanced budget, keeping expenses within the scope of yearly revenues, payroll costs are increasing at a faster rate than our revenues. While the district strives hard to maintain a balanced budget, the district is facing a large expense in the near future that it does not have the funds to pay for, that being replacement of an old rusted irrigation system. The replacement of the irrigation system is a major “elephant in the closet” for the district. 10.2.3 Williams Cemetery District Board of Directors202 The Williams Cemetery District Board of Directors is as follows: Alma Lemus 8/8/21-8/7/25 Addie Maupin 1/4/22-11/23/24 Barbara Rolen 6/8/21-1/24/23 Deeta Mayberry 3/24/19-3/22/23 Joyce Fulcher 12/16/18-12/15/22 Dawn Nissen General Manager, williamscemetery@frontiernet.net 202 Colusa County Board of Supervisors, Clerk, Ann Nordyke, boardclerk@countyofcolusa.come, February 2, 2022. 109 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI Phone: (530) 473-5444 Mailing Address: Williams Cemetery District, PO Box 843, Williams, CA 95987. 10.2.4 District Website Requirement Every California independent special district is required to maintain a website by January 1, 2020. Senate Bill 929 added Government Code sections 6270.6 and 53087.8 to provide the public easily accessible and accurate information about the districts. The district passed a resolution on January 5th, 2022 exempting it from development of a Website. The requirements in SB 929 are as follows: 1) Contact Information 2) Current Agenda 3) Financial Transaction Reports (as sent to State Comptroller) 4) Compensation Reports (as sent to State Comptroller) The Williams Cemetery District should work together with other cemetery districts to develop a website that could be used by several districts or partner with Colusa County to have a page on that website. 10.2.5 Williams Cemetery District Fee Schedule The Williams Cemetery District Fee Schedule is shown below: Williams Cemetery District Price Schedule Effective March 3, 2021 Full size burial grave space $650.00 Cremation burial grave space $330.00 Infant grave space $330.00 Single Cremation Niche $985.00 Double Cremation Niche $1,365.00 Endowment –All full burials $165.00 Endowment-Cremations and Infants burials $110.00 Open/Close-Full burial $660.00 Open/Close- Cremations and Infant burials $385.00 Open/Close-Cremations (no set-up) $275.00 Polyguard Vault ($565.00 + 40.97 sales tax) $605.97 Cremation Niche Urn-Bronze (80.00 + 5.80 sales tax) $85.80 Cremation Niche Urn-Plastic ($15.00 + 1.09 sales tax) 16.09 Disinterment $2,500.00 Disinterment of cremated ashes $1,000.00 Disinterment of cremated ashes and re-interned $1,385.00 Non-Resident fee* $385.00 Weekend Service $400.00 110 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI Stone setting fee-Single Flat Stone $200.00 Stone setting fee-Double Flat Stone $225.00 Stone setting fee-Single Raised Stone $275.00 Stone setting fee-Double Raised Stone $350.00 Stone setting fee-Veteran $50.00 *Non-resident fee is a surcharge that is added to the interments fee for a person not residing in, or paying taxes in the Williams Cemetery District at the time of death. (Health and Safety Code 8894) General provisions allow family members to be interred in the Williams Cemetery. Family member means any spouse, child or stepchild, by natural birth or adoption, parent, brother, sister, half-brother, half-sister, parent-in-law, brother-in-law, sister-in-law, nephew, niece, aunt, uncle, first cousin, or any person denoted by the prefix grand or great or the spouse of any of these persons. (Health and Safety Code 9001) 111 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 10.2.6 Williams Cemetery District Budget A budget is a plan for spending. The Audit will show how funds are actually spent for the year of the audit. The Williams Cemetery District Budget is shown below in two separate tables, one for revenue and one for expenses. Williams Cemetery District Fund #03160 Budget Fiscal Year 2021-2022 2019-20 2020-21 2021-22 Revenue Account Actual Actual Final Budget 410100 Property Tax-Current Secured 91,592 82,885 93,423 4101001 SRAF PROP 1A R&T 100.06 - - - 410150 PROPERTY TAX Cur. Sup. Secured 1,938 2,116 1,938 410200 PROPERTY TAX Current Unsecured 8,573 8,168 7,399 410250 PROPERTY TAX Cur. Sup Unsecured 43 (53) 12 410300 PROPERTY TAX Prior Year Secured - (12) - 410320 PROPERTY TAX Prior Year Supp. Sec. 199 276 230 410400 PROPERTY TAX Prior Year Unsec. 241 147 47 410450 PROPERTY TAX Prior Year Supp. Unsec. 1 1 - 410920 County In-Lieu Taxes 29 29 29 TOTAL TAXES 102,616 93,557 103,078 441900 Interest 1,037 610 500 5004419001 Interest Adj. to Market Value 15 - - 442000 Rents & Cons-Other 3,000 3,000 3,000 452700 Fish and Game In-Lieu - - - 454510 Homeowners Prop. Tax. 629 518 - 455800 Wildlife in-lieu 188 177 - 456023 Transfer from Co. Gen. Fund-SERV 3,987 2,933 - 468030 Grave Services 11,495 12,270 12,200 468031 Grave Service Non-Residence 1,155 4,235 1,155 468034 Stone Setting Fee 3,250 4,415 3,150 479260 Sale of Lots and Graves 9,125 16,240 7,550 479261 Sale of Vaults and Liner 5,205 6,510 4,370 479321 Prior Year Insurance Dividend - 227 177 479360 Misc.-Other Revenue - - 5,987 479910 Transfers In - - 8,422 479910 Transfer in (FR452) 10,000 TOTAL REVENUE 141,702 144,692 159,589 112 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI Williams Cemetery District Fund #03160 Budget Fiscal Year 2021-2022 2019-20 2020-21 2021-22 EXPENDITURES Actual Actual Final Budget 51010 SALARIES AND WAGES 43,824 37,620 46,488 51011 EXTRA HELP 11,592 19,920 46,600 51012 OVERTIME 1,011 1,668 51021 RETIREMENT 2,191 1,881 2,324 51022 OASDI 4,316 4,529 6,935 51023 UNEMPLOYMENT INSURANCE 917 1,473 2,500 51030 GROUP INSURANCE-HEALTH 15,396 13,696 18,125 51031 GROUP INSURANCE-LIFE 54 39 54 51035 WORKER’S COMPENSATION 4,237 3,108 2,239 53050 CLOTHING&PERSONAL SUPP 25 122 150 53060 COMMUNICATIONS 1,500 1,249 1,500 53090 HOUSEHOLD EXPENSE 410 290 100 53100 INSURANCE 3,084 3,601 3,927 53120 MAINTENANCE-EQUIPMENT 1,175 951 2,000 53130 MAINTENANCE-Structures, 2,060 2,075 2,500 Implements Grounds 53150 MEMBERSHIPS 237 262 260 53163 FINANCE/LATE CHARGES 12 15 1,000 53170 OFFICE EXPENSE 544 722 390 53171 POSTAGE 55 110 110 53180 PROFESSIONAL/SPEC. SERVICE 683 200 500 53190 PUBLICATIONS/LEGAL NOTICES - 144 - 53199 LEASES-PURCHASES 3,822 3,822 - 53200 RENTS, LEASES EQUIPMENT 3,000 3,000 3,000 53220 SMALL TOOLS & INSTRUMENTS 1,277 1,370 1,400 53229 INDIRECT OVERHEAD COSTS 3,987 2,933 5,987 53230 SPECIAL DEPARTMENT EXPEN. 4,368 4,398 - 53253 FUEL 951 582 1,000 53260 UTILITIES 1,436 609 500 57011 COMPUTER EQUIPENT <$5,000 482 - - 57360 STRUCUTRES & IMP. >5,000 5,507 11,109 10,000 57361 STRUCUTRES & IMP. >5,000 8,980 5,640 - TOTAL EXPENDITURES 127,133 127,138 159,589 NET INCOME/LOSS 14,569 17,554 - 113 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 10.2.7 Williams Cemetery District Audit The Williams Cemetery District has the main fund and three additional funds which are shown separately in the Audit. WILLIAMS CEMETERY DISTRICT BALANCE SHEET AS OF JUNE 30, 2020 Assets Cash on deposit with the County Treasurer Fund #03160 $64,943 Cash on deposit with the County Treasurer Fund #03161 147,273 Cash on deposit with the County Treasurer Fund #03163 80 Cash on deposit with the County Treasurer Fund #03164 417 Cash on deposit with the County Treasurer 212,713 Gain/Loss Investment-Market Value GASB 31 Fund #03160 25 Gain/Loss Investment-Market Value GASB 31 Fund #03161 27 Gain/Loss Investment-Market Value GASB 31 Fund #03163 - Gain/Loss Investment-Market Value GASB 31 Fund #03164 - Equipment 87,541 Structures and Improvements 215,230 Land 0 Total Assets $515,536 Liabilities Warrants Payable $81 Equity Fund Balance Unassigned @7/1/19 #03160 $50,318 Add/(Deduct) thru 6/30/20 14,569 64,887 Permanent Fund Balance Restricted @7/1/19 #03161 $139,683 Add/(Deduct) thru 6/30/20 7,617 $147,300 Special Revenue Fund Balance Assigned @7/1/19 #03163 49 Add/(Deduct) thru 6/30/20 31 $80 Special Revenue Fund Balance Assigned @7/1/19 #03164 $180 Add/(Deduct) thru 6/30/20 237 417 Fixed Assets Investment @ 7/1/19 $287,801 Add/(Deduct) thru 6/30/20 14,970 $302,771 Total Equity $515,455 Total Liabilities and Equity $515,536 114 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI WILLIAMS CEMETERY DISTRICT CHANGES IN EQUITY AS OF JUNE 30, 2020 #03162,3 #03161 #03160 Total Investment Balance Balance Balance Fixed Assigned Restricted Unassigned Assets Balance @ 7/1/19 $287,801 $229 $139,683 $50,318 $478,031 Add/(Deduct) 14,970 268 7,617 14,569 37,424 Balance @6/30/20 $302,771 $497 $147,300 $64,887 $515,455 The following tables are similar to a budget; however, they show the actual revenue and expenditures for the year of the audit. Williams Cemetery District Fund General Fund Statement of Cash Receipts, Cash Disbursements and Cash Balances For the Fiscal Year Ended June 30, 2020 Available Cash in County Treasury, July 1, 2019 $50,318 REVENUE Actual Current Secured 91,592 Current Supplemental Secured 1,938 Current Unsecured 8,573 Current Supplemental Unsecured 43 Prior Year Secured - Prior Year Supplemental Secured 199 Prior Year Unsecured 241 County In-Lieu Taxes 29 Total Taxes 102,615 Interest on cash in treasury 1,037 Interest Adjusted to Market Value GASB 34 16 Rents and Concessions 3,000 Homeowners Property Tax Relief 629 Wildlife In-Lieu Federal 188 Transfer from County General Fund-Service 3,987 Grave Services 11,495 Grave Services Non-Residence 1,155 Stone Setting Fee 3,250 Sales of Lots and Graves 9,125 Sale of Vaults and Liners 5,205 Total Revenue $141,702 115 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI Williams Cemetery District Fund General Fund Statement of Cash Receipts, Cash Disbursements and Cash Balances For the Fiscal Year Ended June 30, 2020 DISBURSEMENTS Actual Salaries and Wages 43,824 Extra Help 11,592 Overtime 1,011 OASDI 4,316 Unemployment Insurance 917 Group Insurance-Health 15,396 Group Insurance-Life 54 Workers Compensation Insurance 4,237 Total Salaries and Benefits $83,538 Clothing and Personal Supplies 25 Communications 1,500 Household Expense 410 Liability Insurance 3,084 Maintenance of Equipment 1,175 Maintenance of Structures/Grounds 2,061 Memberships 237 Finance/Late charges 12 Office Expense 544 Postage 55 Professional & Special Services 683 Lease Purchase 3,822 Rents and Leases of Equipment 3,000 Small Tools & Instruments 1,277 Indirect Overhead Costs 3,987 Special Department Expenses 4,368 Fuel 951 Utilities 1,435 Computer Equipment <$5,000 482 Structures and Improvements <$5,000 5,507 Structures and Improvements >$5,000 8,980 Total Disbursements Fund $127,133 Excess of Receipts over Disbursements $14,569 Available Cash in Colusa County Treasury, June 30, 2020 $64,887 Williams Cemetery District Fund Endowment Fund Statement of Cash Receipts, Cash Disbursements and Cash Balances For the Fiscal Year Ended June 30, 2020 Available Cash in County Treasury, July 1, 2019 $139,683 Sale of Lots and Graves Endowment 3,519 Interest earned 4,098 Interest adjustment to market value Excess of Receipts over Disbursements 7,617 Available Cash in Colusa County Treasury, June 30, 2020 $147,300 116 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI Williams Cemetery District Fund Memorial Fund Statement of Cash Receipts, Cash Disbursements and Cash Balances For the Fiscal Year Ended June 30, 2020 Available Cash in County Treasury, July 1, 2019 $49 Gifts and Donations 30 Interest earned on Cash in Treasury 1 Interest adjustment to market value - Transfer out to Fund 03160 - Excess of Receipts over Disbursements 31 Available Cash in Colusa County Treasury, June 30, 2020 $80 Williams Cemetery District Fund Sale of vaults Sales Tax Fund Statement of Cash Receipts, Cash Disbursements and Cash Balances For the Fiscal Year Ended June 30, 2020 Available Cash in County Treasury, July 1, 2019 $180 Sales Tax -Vaults 377 Interest earned on Cash in Treasury Interest adjustment to market value Sales Tax Remitted to State of California (140) Excess of Receipts over Disbursements 237 Available Cash in Colusa County Treasury, June 30, 2020 $417 Total Cash Available in the Colusa County Treasury, June 30, 2020 $212,684 10.3 Williams Cemetery District Municipal Service Review 10.3.1 Growth and Population Projections for the Williams Cemetery District Area 203 Purpose: To evaluate service needs based on existing and anticipated growth patterns and population projections. A. Williams Cemetery District Area Population Projections According to the City of Williams General Plan Housing Element the City of 5,328 in 2018 is expected to grow to 6,077 by 2028.204 B. MSR Determinations on Growth and Population Projections for the Williams Cemetery District Area MSR 1-1) The City of Williams can expect an increase in population to 6,077 by 2028. The Williams Cemetery District would be able to serve this population. 203 California Government Code Section 56430. (a) (1) 204 City of Williams Housing Element 2020-2028, page 10. 117 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 10.3.2 Location and Characteristics of any Disadvantaged Unincorporated Communities (DUC) within or Contiguous to Williams Cemetery District205 Purpose: To comply with the State Law to examine any unincorporated areas which could be provided with better services by annexing to an adjacent city. A. Determination of District Area Disadvantaged Unincorporated Community Status SB 244 defines disadvantaged unincorporated community as any area with 12 or more registered voters, or as determined by commission policy, where the median household income is less than 80 percent of the statewide annual median. SB 244 also requires LAFCos to consider disadvantaged unincorporated communities when developing spheres of influence. Upon the next update of a sphere of influence on or after July 1, 2012, SB 244 requires LAFCo to include in an MSR (in preparation of a sphere of influence update): 1) The location and characteristics of any disadvantaged unincorporated communities within or contiguous to the sphere; and 2) The present and planned capacity of public facilities, adequacy of public services and infrastructure needs or deficiencies including needs or deficiencies related to sewers, municipal and industrial water, and structural fire protection in any disadvantaged unincorporated community within or contiguous to the sphere of influence. B. MSR Determinations on Disadvantaged Unincorporated Communities near Williams Cemetery District MSR 2-1) The Median Household Income in Williams, California is $65,580 compared to $75,235 for the State of California as reported by the US Census Bureau.206 Eighty percent of the State of California Median Household Income is $60,188. Therefore, the City of Williams would not qualify as Disadvantaged. A detailed household income survey would provide additional data. 10.3.3 Williams Cemetery District Capacity and Infrastructure Purpose: To evaluate the present and planned capacity of public facilities, adequacy of public services, and infrastructure needs or deficiencies including needs or deficiencies related to sewers, municipal and industrial water, and structural fire protection in any disadvantaged, unincorporated communities within or contiguous to the sphere of influence.207 A. Infrastructure The Williams Cemetery District has ten acres devoted to cemetery use and allocated to serve different groups. The District has an additional ten acres leased out to Sandoval farms who is growing alfalfa on the property. 205 California Government Code Section 56430. (a) (2) 206 U.S. Census Bureau Quick Facts: United States, February 1, 2022. 207 California Government Code Section 56430. (a) (3) 118 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI B. MSR Determinations on Infrastructure for Williams Cemetery District MSR3-1) The Williams Cemetery District has adequate land and facilities to serve the needs of the District. The ten acres devoted to cemetery uses has been developed to include a storage building and restrooms. 10.3.4 Williams Cemetery District Financial Ability to Provide Services208 Purpose: To evaluate factors that affect the financing of needed improvements and to identify practices or opportunities that may help eliminate unnecessary costs without decreasing service levels. A. Financial Considerations for Williams Cemetery District The financial status of the Williams Cemetery District is shown above in this report. The District has adequate funds to maintain the cemetery. The District established a beautification fund for individual donations; however, few donations have been received. The main source of income is from tax revenue. B. MSR Determinations on Financing for Williams Cemetery District MSR 4-1) The costs of burial and other services are paid by fees but the long-term maintenance of the Cemetery is paid by taxes. MSR 4-2) The financial status of the Williams Cemetery District is adequate to maintain the cemetery as shown in the audit included in this report. 10.3.5 Status of and Opportunities for Shared Facilities 209 Purpose: To evaluate the opportunities for a jurisdiction to share facilities and resources to develop more efficient service delivery systems. A. Facilities The Williams Cemetery District works with the County of Colusa to provide an annual audit and to process and pay claims and bills. B. MSR Determinations on Shared Facilities for Williams Cemetery District MSR 5-1) The Williams Cemetery District works with the County of Colusa to provide an annual audit and to process and pay claims and bills. MSR 5-2) It would be beneficial if the District could work with other districts of the County of Colusa to provide a website albeit the District passed its annual resolution exempting them from this annual requirement. 10.3.6 Accountability for Community Service Needs, Government Structure and Operational Efficiencies210 Purpose: To consider the advantages and disadvantages of various government structures that could provide public services, to evaluate the management capabilities of 208 California Government Code Section 56430. (a) (4) 209 California Government Code Section 56430. (a)(5) 210 California Government Code Section 56430. (a)(6). 119 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI the organization and to evaluate the accessibility and levels of public participation associated with the agency’s decision-making and management processes. A. Government Structure The Williams Cemetery District has a five member board of directors. This is a benefit to the District to have five people involved in the care and management of the Cemetery. The Board hires a manager to oversee the operation of the Cemetery. B. MSR Determinations on Local Accountability and Governance MSR 6-1) The Williams Cemetery supplied the fee schedule to Colusa LAFCo to include in this report. MSR 6-2) The Williams Cemetery District is fortunate to have a full five member Board of Directors to manage the District and to represent the District in the community. 10.4 Williams Cemetery District Sphere Of Influence Update 10.4.1 Recommendation for Williams Cemetery District Sphere of Influence The Sphere of Influence for the Williams Cemetery District should be the same as the District boundary. 10.4.2 Present and Planned Land Uses in the Williams Cemetery District Area, Including Agricultural and Open Space Lands 211 A. Colusa County General Plan and Zoning for Williams Cemetery District SOI Area The City of Williams determines the general plan and zoning for the area within the City Limits. The area outside the City Limits is primarily zoned for agriculture by Colusa County. B. SOI Determinations on Present and Planned Land Use for Williams Cemetery District Area SOI 1-1] The present and planned uses for the area within the Williams Cemetery District will benefit the Williams Cemetery District because when development occurs it will help the tax base for the District. 10.4.3 Present and Probable Need for Public Facilities and Services in the Williams Cemetery District Area 212 A. Municipal Service Background There is a need for a cemetery within the Williams Cemetery District area. The Williams Cemetery District has met this need and has expanded the services which can be provided in recent years. B. SOI Determinations on Facilities and Services Present and Probable Need for Williams Cemetery District SOI 2-1] The Williams Cemetery District provides cemetery services and maintenance of the cemetery for future use. 211 California Government Code Section 56425 (e)(1) 212 California Government Code Section 56425 (e)(2) 120 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI SOI 2-2] The Williams Cemetery District can provide for burial or storage of cremains and can have services at the Cemetery if needed. 10.4.4 Present Capacity of Public Facilities Present and Adequacy of Public Services 213 A. Capacity Background The Williams Cemetery District has adequate capacity for present and future needs especially with cremation becoming more popular. B. SOI Determinations on Public Facilities Present and Future Capacity for Williams Cemetery District SOI 3-1] The Williams Cemetery District has adequate public facilities for present and future needs. SOI 3-1] The Williams Cemetery District Board manages the District with both the present and future needs in mind. 10.4.5 Social or Economic Communities of Interest for Williams Cemetery District214 A. Williams Cemetery District Community Background The City of Williams has and economic foundation in servicing traffic from Interstate 5 and State Highway 20 and has also developed agricultural processing companies. These core business activities will provide an economic basis for present and future development. The residents are still dependent on medical facilities in Colusa and Chico. B. SOI Determinations on Social or Economic Communities of Interest for Williams Cemetery District SOI 4-1] Williams has many social and economic communities of interest including the business community, the school community and the volunteer fire department. 10.4.6 Disadvantaged Unincorporated Community Status 215 A. Disadvantaged Unincorporated Communities The Median Household Income in Williams, California is $72,778 compared to $78,672 for the State of California as reported by the US Census Bureau.216 Eighty percent of the State of California Median Household Income is $62,937. Therefore, the City of Williams would not qualify as Disadvantaged. A detailed household income survey would provide additional data. B. Williams Cemetery District Disadvantaged Unincorporated Community Status SOI 5-1] There is no household income data specifically for the Williams Cemetery District but it appears that the area would not qualify for “Disadvantaged” status unless a specific household income survey was done. 213 California Government Code Section 56425 (e)(3) 214 California Government Code Section 56425 (e)(4) 215 California Government Code Section 56425 (e)(5) 216 U.S. Census Bureau Quick Facts: United States, February 1, 2022. 121 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI 10.5 Williams Cemetery District Sphere of Influence Map UV 45 kj Main St River Rd Wilson Ave kj UV 20 3rd St Wescott Rd COLUSA UV COUNTY kj 20 §¨¦ 5 Walnut Dr Husted Rd Frontage Rd Hahn Rd kj Tule Rd SandCreekRd kj 122 dR yelnaD Range 03 West 1 6 5 Gridley 1 1 2 5 0 2 2 1 1 3 1 4 12S 13 i 2 te 4 sLodoga 1 R 7 9 d 18 1 2 8 7 0 1 2 9 6 1 1 1 2 0 5 2 1 1 2 1 4 3 1 1 2 2 3 4 1 1 8 9 7 dR ttom reD cM 1 2 8 7 0 2 1 9 1 6 dlO 1 2 1 0 2 5 1 2 1 4 1 3 1 1 2 2 3 4 18 1 7 9 eliM ruoF 1 2 7 0 2 1 1 6 22 15 UV 45 1 2 2 1 2 4 5 3 1 1 7 8 River 9 1 2 8 7 0 2 1 9 1 6 0 26 25 30 29 28 27 26 25 30 29 28 27 26 25 30 29 28 27 30 29 28 34 35 26 3435 36 31 32 33 34 35 36 31 32 33 Maxwell 36 31 32 33 34 35 31 32 33 Maxwell Sites Rd Maxwell Rd 3 2 1 6 5 4 3 2 1 6 5 4 3 2 1 6 5 4 3 2 6 5 4 3 11 12 7 8 9 10 11 12 7 8 9 10 11 12 7 8 9 10 UV 7 8 9 10 45 0 14 13 18 17 16 15 14 13 18 17 16 15 14 13 18 17 16 15 17 16 15 2223 24 19 20 21 22 23 24 19 20 21 22 L 2 u 3 rline Av 2 e 4 19 20 21 22 0 19 20 21 22 27 26 25 30 29 28 27 26 25 30 29 28 27 26 25 30 29 28 27 Clay C 2 o 9 lus 2 a 8 27 3 1 1 3 4 0 5 35 1 1 2 1 4 36 1 1 1 2 3 31 1 6 7 8 3 1 5 2 8 7 3 1 4 9 3 6 10 3 1 4 3 5 3 1 1 5 2 4 1 3 1 6 1 3 12 1 7 3 8 1 6 Schaad Rd Fre 3 1 s 5 2 7 h 8 water 3 1 R 3 4 9 6 d 3 1 1 4 3 0 5 3 1 5 1 2 4 1 12 3 1 6 1 3 Will 3 i 1 1 7 6 a 8 ms A 1 3 b 8 5 7 2 el Rd 1 9 6 3 4 3 Lone Star Rd 34 1 1 3 5 0 1 1 2 1 4 1 1 1 3 3 2 6 31 6 1 7 8 1 8 7 ButteSlo 9 u 1 g 3 6 h 3 Rd 1 3 5 3 4 22 23 24 19 20 21 22 23 24 19 20 21 22 23 walt Rd 24 19 20 21 22 23 24 20 21 3 2 4 7 3 2 5 6 2 3 5 6 3 3 0 1 2 3 9 2 2 3 8 3 3 2 4 7 3 2 5 6 3 2 6 5 3 3 1 0 3 2 2 9 3 2 3 8 3 2 4 7 26 35 Zu m M 3 2 e 6 5 yers Rd 3 3 1 0 2 3 9 2 2 3 8 3 Field Access Rd 27 34 3 2 5 6 3 2 6 5 3 0 1 3 2 2 9 3 2 3 8 2 3 7 4 1 1 3 0 5 1 1 2 4 1 1 1 1 3 2 UV 2 1 0 7 6 8 1 8 5 7 1 9 4 6 1 1 3 0 5 1 1 2 1 4 1 1 1 3 2 1 6 7 8 1 5 8 7 1 4 9 6 1 1 3 0 5 1 1 2 1 4 1 1 2 3 Cortina School Rd 1 1 7 6 8 1 5 8 7 1 4 9 6 Lone Star Rd 1 3 0 15 1 1 2 4 1 1 1 1 3 2 1 7 6 8 1 5 8 7 Syca more Slough Rd 16 4 9 1 1 3 5 0 2 3 2 1 3 7 4 2 0 Be 3 a 5 r 2 2 1 V 2 6 1 3 alley 1 R 2 3 2 1 d 4 6 5 2 UV 16 16 7 1 3 3 6 9 1 0 8 5 2 2 3 0 9 2 9 4 2 2 1 3 8 3 10 3 2 2 3 2 7 4 11 2 2 2 3 3 6 5 12 1 3 2 2 6 4 5 7 3 6 3 1 1 0 9 5 3 2 8 2 2 0 9 4 3 2 9 2 3 1 8 1 3 2 2 3 0 4 2 7 1 3 2 2 2 1 5 6 3 1 3 2 2 1 2 6 5 4 7 6 3 3 1 1 0 9 dR keerC yeksihW Bo 2 3 2 5 8 l 9 2 0 e H s i R llg d at 3 2 2 e 9 4 3 8 1 Rd 1 2 0 3 2 3 7 4 2 G Wild wood Rd ail Ave A 1 2 2 2 1 6 3 3 r 5 buc 1 3 2 2 1 2 k 6 5 4 le dR elkcubrA sem irG 7 6 1 3 3 9 0 1 5 C Main St i 3 2 2 8 t 2 9 0 y Co 3 2 2 4 9 l 3 8 1 leg 1 3 2 2 3 e 0 4 7 2 1 2 2 3 5 7 2 4 1 3 2 2 4 5 6 3 3 2 1 2 6 5 3 4 UV 16 1 3 1 3 8 1 9 0 UV 1 2 3 2 7 0 2 9 1 2 2 3 6 1 8 3 1 2 2 3 5 2 7 4 2 2 1 3 6 3 4 5 2 2 1 3 4 5 3 6 3 3 1 1 1 0 8 9 3 2 1 2 2 9 7 0 3 2 1 2 3 8 6 1 3 2 2 1 4 7 2 5 2 2 1 3 6 3 4 5 3 2 2 1 6 5 4 3 3 3 1 1 0 1 8 9 1 2 7 0 3 2 2 9 Wyer Rd Wyer W 3 2 2 1 is 3 8 1 6 consin 3 2 2 1 4 A 7 2 5 ve Wild wood 3 2 1 2 5 6 4 3 3 2 2 1 6 5 4 3 99 3 3 1 1 1 0 9 8 3 2 2 1 2 9 0 7 W 2 2 3 1 8 3 h 16 ite Johns School Rd W Johns School 2 1 3 h 2 5 4 2 i 7 t 3 2 1 6 16 5 4 3 2 1 41 6 78 5 4 3 2 1 6 5 4 3 84 2 Yolo 1 County 6 Line 5 Yo 99 l w o Coun 4 ty Line 3 htroN 71pihsnwoT Range 04 West Colusa County Williams Cemetery District and Sphere of Influence Boundary htroN 61pihsnwoT Range 02 West Range 01 West Local Agency Formation Commission O Williams Cemetekjry District Lod G C og o kj l a e u kjS n n t C n o t n y o fo l rd usa §¨¦ kj 5 M P a r x in w c e ekj l t l on S B C u u o t t u t t e n e r ty CountyColusakj County Lake kj kjMeridian County Williams kjGrimes Arbucklekjkj City College Yolo County htroN 51pihsnwoT htroN 41pihsnwoT "This map does not depict a legal property boundary and may not be used as a legal description as defined in the Subdivision Map Act" O Legend Williams Cemetery District Colusa County kj Communities Parcels W Sp il h li e a r m e s o C f I e n m flu e e te n r c y e District Colusa County Sectional Grid Boundary (MDB&M) Williams Cemetery District Highways LAFCo Resolution: 2022-0008 Roads Adopted: September 1, 2022 0 1 2 4Miles Source: Colusa LAFCo Map Created 9/8/2022 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI APPENDIX A LOCAL GOVERNEMENT FUNDING ISSUES 1 Municipal Financial Constraints Municipal service providers are constrained in their capacity to finance services by the inability to increase property taxes, requirements for voter approval for new or increased taxes, and requirements of voter approval for parcel taxes and assessments used to finance services. Municipalities must obtain majority voter approval to increase or impose new general taxes and two-thirds voter approval for special taxes. Limitations on property tax rates and increases in taxable property values are financing constraints. Property tax revenues are subject to a formulaic allocation and are vulnerable to State budget needs. Agencies formed since the adoption of Proposition 13 in 1978 often lack adequate financing. 1.1 California Local Government Finance Background The financial ability of the cities and special districts to provide services is affected by financial constraints. City service providers rely on a variety of revenue sources to fund city operating costs as follows: • Property Taxes • Benefit Assessments • Special Taxes • Proposition 172 Funds • Other contributions from city or district general funds. As a funding source, property taxes are constrained by statewide initiatives that have been passed by voters over the years and special legislation. Seven of these measures are explained below: A. Proposition 13 Proposition 13 (which California voters approved in 1978) has the following three impacts: • Limits the ad valorem property tax rate • Limits growth of the assessed value of property • Requires voter approval of certain local taxes. Generally, this measure fixes the ad valorem tax at one percent of value; except for taxes to repay certain voter approved bonded indebtedness. In response to the adoption of Proposition 13, the Legislature enacted Assembly Bill 8 (AB 8) in 1979 to establish property tax allocation formulas. B. AB 8 Generally, AB 8 allocates property tax revenue to the local agencies within each tax rate area based on the proportion each agency received during the three fiscal years preceding 123 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI adoption of Proposition 13. This allocation formula benefits local agencies, which had relatively high tax rates at the time Proposition 13 was enacted. C. Proposition 98 Proposition 98, which California voters approved in 1988, requires the State to maintain a minimum level of school funding. In 1992 and 1993, the Legislature began shifting billions of local property taxes to schools in response to State budget deficits. Local property taxes were diverted from local governments into the Educational Revenue Augmentation Fund (ERAF) and transferred to school districts and community college districts to reduce the amount paid by the State general fund. Local agencies throughout the State lost significant property tax revenue due to this shift. Proposition 172 was enacted to help offset property tax revenue losses of cities and counties that were shifted to the ERAF for schools in 1992. D. Proposition 172 Proposition 172, enacted in 1993, provides the revenue of a half-cent sales tax to counties and cities for public safety purposes, including police, fire, district attorneys, corrections and lifeguards. Proposition 172 also requires cities and counties to continue providing public safety funding at or above the amount provided in FY 92-93. E. Proposition 218 Proposition 218, which California voters approved in 1996, requires voter- or property owner-approval of increased local taxes, assessments, and property-related fees. A two- thirds affirmative vote is required to impose a Special Tax, for example, a tax for a specific purpose such as a fire district special tax. However, majority voter approval is required for imposing or increasing general taxes such as business license or utility taxes, which can be used for any governmental purpose. These requirements do not apply to user fees, development impact fees and Mello-Roos districts. F. Mello-Roos Community Facilities Act The Mello-Roos Community Facilities Act of 1982 allows any county, city, special district, school district or joint powers authority to establish a Mello-Roos Community Facilities District (a “CFD”) which allows for financing of public improvements and services. The services and improvements that Mello-Roos CFDs can finance include streets, sewer systems and other basic infrastructure, police protection, fire protection, ambulance services, schools, parks, libraries, museums and other cultural facilities. By law, the CFD is also entitled to recover expenses needed to form the CFD and administer the annual special taxes and bonded debt. A CFD is created by a sponsoring local government agency. The proposed district will include all properties that will benefit from the improvements to be constructed or the services to be provided. A CFD cannot be formed without a two-thirds majority vote of residents living within the proposed boundaries. Or, if there are fewer than 12 residents, the vote is instead conducted of current landowners. 124 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI In many cases, that may be a single owner or developer. Once approved, a Special Tax Lien is placed against each property in the CFD. Property owners then pay a Special Tax each year. If the project cost is high, municipal bonds will be sold by the CFD to provide the large amount of money initially needed to build the improvements or fund the services. The Special Tax cannot be directly based on the value of the property. Special Taxes instead are based on mathematical formulas that take into account property characteristics such as use of the property, square footage of the structure and lot size. The formula is defined at the time of formation, and will include a maximum special tax amount and a percentage maximum annual increase. If bonds were issued by the CFD, special taxes will be charged annually until the bonds are paid off in full. Often, after bonds are paid off, a CFD will continue to charge a reduced fee to maintain the improvements. G. Development Impact Fees A county, cities, special districts, school districts, and private utilities may impose development impact fees on new construction for purposes of defraying the cost of putting in place public infrastructure and services to support new development. To impose development impact fees, a jurisdiction must justify the fees as an offset to the impact of future development on facilities. This usually requires a special financial study. The fees must be committed within five years to the projects for which they were collected, and the district, city or county must keep separate funds for each development impact fee. 1.2 Financing Opportunities that Require Voter Approval Financing opportunities that require voter approval include the following five taxes: 1. Special taxes such as parcel taxes 2. Increases in general taxes such as utility taxes 3. Sales and use taxes 4. Business license taxes 5. Transient occupancy taxes Communities may elect to form business improvement districts to finance supplemental services, or Mello-Roos districts to finance development-related infrastructure extension. Agencies may finance facilities with voter-approved (general obligation) bonded indebtedness. 1.3 Financing Opportunities that Do Not Require Voter Approval Financing opportunities that do not require voter approval include imposition of or increases in fees to more fully recover the costs of providing services, including user fees and Development Impact Fees to recover the actual cost of services provided and infrastructure. Development Impact Fees and user fees must be based on reasonable costs, and may be imposed and increased without voter approval. Development Impact Fees may not be used to subsidize operating costs. Agencies may also finance many types of facility improvements through bond instruments that do not require voter approval. 125 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI Water rates and rate structures are not subject to regulation by other agencies. Utility providers may increase rates annually, and often do so. Generally, there is no voter approval requirement for rate increases, although notification of utility users is required. Water providers must maintain an enterprise fund for the respective utility separate from other funds, and may not use revenues to finance unrelated governmental activities. 2 Public Management Standards While public sector management standards do vary depending on the size and scope of an organization, there are minimum standards. Well-managed organizations do the following eight activities: 1. Evaluate employees annually. 2. Prepare a budget before the beginning of the fiscal year. 3. Conduct periodic financial audits to safeguard the public trust. 4. Maintain current financial records. 5. Periodically evaluate rates and fees. 6. Plan and budget for capital replacement needs. 7. Conduct advance planning for future growth. 8. Make best efforts to meet regulatory requirements. Most of the professionally managed and staffed agencies implement many of these best management practices. LAFCo encourages all local agencies to conduct timely financial record-keeping for each city function and make financial information available to the public. 3 Public Participation in Government The Brown Act (California Government Code Section 54950 et seq.) is intended to insure that public boards shall take their actions openly and that deliberations shall be conducted openly. The Brown Act establishes requirements for the following: • Open meetings • Agendas that describe the business to be conducted at the meeting • Notice for meetings • Meaningful opportunity for the public to comment Few exceptions for meeting in closed sessions and reports of items discussed in closed sessions. According to California Government Section 54959: Each member of a legislative body who attends a meeting of that legislative body where action is taken in violation of any provision of this chapter, and where the member intends to deprive the public of information to which the member knows or has reason to know the public is entitled under this chapter, is guilty of a misdemeanor. 126 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI Section 54960 states the following: (a) The district attorney or any interested person may commence an action by mandamus, injunction or declaratory relief for the purpose of stopping or preventing violations or threatened violations of this chapter by members of the legislative body of a local agency or to determine the applicability of this chapter to actions or threatened future action of the legislative body 127 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI ABBREVIATIONS AB Assembly Bill Brown Act Ralph M. Brown Act (California Government Code Sections 54950 et seq.) CDP Census Designated Place CEQA California Environmental Quality Act CFD Community Facilities District CKH Act Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000 County Colusa County ERAF Educational Revenue Augmentation Fund FY Fiscal Year GASB Government Accounting Standards Board HOPTR Homeowners Property Tax Relief I.O.O.F. International Order of Odd Fellows LAFCo Local Agency Formation Commission MHI Median Household Income MSR Municipal Service Review OPR Office of Planning and Research (California) SB Senate Bill SOI Sphere of Influence 128 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI DEFINITIONS California Environmental Quality Act (CEQA): A State Law requiring State and local agencies to regulate activities with consideration for environmental protection. If a proposed activity has the potential for a significant adverse environmental impact, an environmental impact report (EIR) must be prepared and certified as to its adequacy before taking action on the proposed project. Community Facilities District: Under the Mello-Roos Community Facilities Act of 1982 (Section 53311, et seq.) a legislative body may create within its jurisdiction a special tax district that can finance tax-exempt bonds for the planning, design, acquisition, construction, and/or operation of public facilities, as well as public services for district residents. Special taxes levied solely within the district are used to repay the bonds. Impact Fee: A fee, also called a development fee, levied on the developer of a project by a county, or other public agency as compensation for otherwise-unmitigated impacts the project will produce. California Government Code Section 66000, et seq., specifies that development fees shall not exceed the estimated reasonable cost of providing the service for which the fee is charged. To lawfully impose a development fee, the public agency must verify its method of calculation and document proper restrictions on use of the fund. Infrastructure: Public services and facilities such as sewage-disposal systems, water- supply systems, and other utility systems, schools and roads. Land Use Classification: A system for classifying and designating the appropriate use of properties. Leapfrog Development: New development separated from existing development by substantial vacant land. Local Agency Formation Commission (LAFCo): A five- or seven-member commission within each county that reviews and evaluates all proposals for formation of special districts, incorporation of cities, annexation to special districts or cities, consolidation of districts, and merger of districts with cities. Each county’s LAFCo is empowered to approve, disapprove, or conditionally approve such proposals. The LAFCo members generally include two county supervisors, two city council members, and one member representing the general public. Some LAFCos include two representatives of special districts. Mello-Roos Bonds: Locally issued bonds that are repaid by a special tax imposed on property owners within a community facilities district established by a governmental entity. The bond proceeds can be used for public improvements and for a limited number of services. Mello-Roos Bonds are named after the program’s legislative authors. Ordinance: A law or regulation set forth and adopted by a governmental authority. 129 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI Proposition 13: (Article XIIIA of the California Constitution) Passed in 1978, this proposition enacted sweeping changes to the California property tax system. Under Proposition 13, property taxes cannot exceed 1% of the value of the property and assessed valuations cannot increase by more than 2% per year. Property is subject to reassessment when there is a transfer of ownership or improvements are made.217 Proposition 218: (Article XIIID of the California Constitution) This proposition, named "The Right to Vote on Taxes Act", filled some of the perceived loopholes of Proposition 13. Under Proposition 218, assessments may only increase with a two-thirds majority vote of the qualified voters within the District. In addition to the two-thirds voter approval requirement, Proposition 218 states that effective July 1, 1997, any assessments levied may not be more than the costs necessary to provide the service, proceeds may not be used for any other purpose other than providing the services intended, and assessments may only be levied for services that are immediately available to property owners.218 Ranchette: A single dwelling unit occupied by a non-farming household on a parcel of 2.5 to 20 acres that has been subdivided from agricultural land. Sphere of Influence (SOI): The probable physical boundaries and service area of a local agency, as determined by the Local Agency Formation Commission (LAFCO) of the county. Urban: Of, relating to, characteristic of, or constituting a city. Urban areas are generally characterized by moderate and higher density residential development (i.e., three or more dwelling units per acre), commercial development, and industrial development, and the availability of public services required for that development, specifically central water and sewer service, an extensive road network, public transit, and other such services (e.g., safety and emergency response). Development not providing such services may be “non-urban” or “rural”. CEQA defines “urbanized area” as an area that has a population density of at least 1,000 persons per square mile (Public Resources Code Section 21080.14(b)). Urban Services: Utilities (such as water, gas, electricity, and sewer) and public services (such as police, fire protection, schools, parks, and recreation) provided to an urbanized or urbanizing area. 217 http://www.californiataxdata.com/A_Free_Resources/glossary_PS.asp#ps_08 218 http://www.californiataxdata.com/A_Free_Resources/glossary_PS.asp#ps_08 130 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI REFERENCES Arbuckle Cemetery District, response to Colusa LAFCo Questionnaire, 9/24/2021. Arbuckle, CA | Data USA, January 18, 2022. Arbuckle, California (CA) income map, earnings map, and wages data (city-data.com), January 18, 2022. Arbuckle Public Utility District, Arbuckle Public Utility District (arbucklepud.org), January 19, 2022. Best Places to Live in Lodoga, California, January 19, 2022. California Government Code Section 56425 (e) (1) California Government Code Section 56425 (e) (2) California Government Code Section 56425 (e) (3) California Government Code Section 56425 (e) (4) California Government Code Section 56425 (e) (5) California Government Code Section 56430. (a) (1) California Government Code Section 56430. (a) (2) California Government Code Section 56430. (a) (3) California Government Code Section 56430. (a) (4) California Government Code Section 56430. (a) (5) California Government Code Section 56430. (a) (6) California income census - Bing, December 7, 2021. City of Colusa, General Plan, October 2007, Page 1. City of Williams Housing Element 2020-2028, page 10. City of Williams, Welcome To New Webgen (cityofwilliams.org), February 1, 2022. College City, CA Profile: Facts & Data (hometownlocator.com), January 19, 2021 Colusa, CA | Data USA, January 21, 2022 Colusa Cemetery District, https://colusacemeterydistrict.com/sprinkler-system-project, January 22, 2022. Colusa County Auditor Controller, Arbuckle Cemetery District, Annual Audit for year ended June 30, 2020, Patricia Pacot, Accountant Auditor I, January 21, 2021. Colusa County Auditor-Controller, Annual Audit for the period ended June 30, 2020 for College City Cemetery District, Prepared by Patricia Pacot, Accountant Auditor I, January 21, 2020. Colusa County Auditor-Controller, Colusa Cemetery District, Audit for the period ended June 30, 2020, prepared by Margaret Van Warmerdam, Accountant Auditor II, December 9, 2020. Colusa County Auditor-Controller, Grand Island Cemetery District Annual Audit for the period ended June 30, 2020, prepared by Christine Doble, Accountant Auditor II, January 28, 2021. 131 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI Colusa County Auditor-Controller, Maxwell Cemetery District Annual Audit for the period ended June 30, 2020, Margaret Van Warmerdam, Accountant Auditor II, December 9, 2020. Colusa County Auditor-Controller, Princeton Cemetery District Annual Audit for the period ended June 30, 2020, prepared by Patricia Pacot, Accountant Auditor 1, January 21, 2021. Colusa County Auditor-Controller, Stonyford-Indian Valley Cemetery District Annual Audit for the period ended June 30, 2020, Christine Doble, Accountant Auditor II, January 11, 2021. Colusa County Auditor-Controller, Williams Cemetery District Annual Audit for the period ended June 30, 2020, prepared by Margaret Van Warmerdam, Accountant Auditor II, December 9, 2020. Colusa County Board of Supervisors, Clerk, Ann Nordyke, boardclerk@countyofcolusa.come, February 2, 2022. Colusa County 2030 General Plan, Community Character Element. Colusa County, Housing Element Background Report, June 30, 2020. Colusa LAFCo, Resolution 2021-0002 City of Colusa Municipal Service Review April 1, 2021. datausa.io/profile/geo/grimes-ca/, January 19, 2022. Grand Island Cemetery District, Information provided to Colusa LAFCo, 11/19/21. https://www.areavibes.com/grimes-ca/employment, January 19, 2022. https://www.areavibes.com/princeton-ca/employment, January 25, 2022 https://www.city-data.com/income/income-Colusa-California.html, January 21, 2022. Maxwell, CA | Data USA, January 31, 2022. Maxwell, CA Employment - Median Household Income, Unemployment Rate (areavibes.com), January 31, 2022. Median household income Princeton California - Search (bing.com), January 25, 2022. Pierce Joint Unified School District in Arbuckle, CA. | Great Schools, January 19, 2022. Princeton Cemetery Director/Secretary, Marie Johnson, Mailing address: 101 Commercial St Princeton CA 95970, 530-517-0757, January 25, 2022. Princeton | Colusa County, CA - Official Website (countyofcolusa.org), January 25, 2022. Princeton Volunteer Fire Department - Princeton, CA, January 25, 2022 Stonyford Ca median household income - Search (bing.com), January 31, 2022 US Census Bureau Quick Facts, January 21, 2022. U.S. Census Bureau Quick Facts: United States, February 1, 2022. 132 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI PREPARERS Colusa LAFCo, John Benoit, Executive Officer PO Box 2694, Granite Bay CA 95746 916-797-6003 j.benoit4@icloud.com Christy Leighton, Planning Consultant 555 E. Willow Street, Willows CA 95988 530-934-4597christyleighton@sbcglobal.net 133 Colusa LAFCo Colusa County Cemetery Districts MSR/SOI COLUSA COUNTY CEMETERY DISTRICTS MAP kj UV 306 UV 162 Aguas Frias Rd GLENN §¨¦ 5 COUNTY BUTTE Norman RdPrincetonkj COUNTY Princeton Cem S e t t o e n r y y f D or is d trict kjStonford SitesLodogaRd Ante C lo em pe S e / a t B l e t l L r a y a c k e D k i M st o ri u c n t tain Delevan Rd Cemetery District Gridley Rd Colusa HWY Cypress Hill Cemetery District kj Lodoga Maxwell Maxwell Cemetery District kj Colusa SUTTER Cemetery District Colusa COUNTY kj Williams Cemetery District kjWilliams COLUSA kjMeridian UV 20 COUNTY UV 20 UV 45 LAKE COUNTY kj Grimes Grand Island Cemetery District kjArbuckle UV kjCollege City 20 Arbuckle College City UV Cemetery District Cemetery District 45 YOLO COUNTY 134 dR eliM ruoF Local Agency Formation Commission Colusa County Cemetery Districts Range 08 West Range 07 West Range 06 West Range 03 West Range 02 West 1 1 1 3 3 1 1 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2 1 D 3 D 2 3 2 2 2 1 1 2 1 0 3 1 2 3 0 4 5 3 3 2 7 7 2 0 5 E r 3 2 2 2 2 5 2 7 2 4 0 5 4 7 3 1 5 4 0 3 4 1 2 5 3 2 4 2 7 2 0 5 7 0 e 5 2 2 4 3 4 7 4 2 2 7 7 5 1 0 R e 3 7 DR D R S S N NAV O E YL 1 k 5 0 R 2 1 1 1 3 1 3 4 D 1 1 1 3 2 3 5 2 2 2 1 2 2 3 2 1 1 1 2 1 2 3 4 1 1 3 2 3 2 1 2 S 2 1 1 3 1 2 2 2 2 2 2 1 5 6 5 2 2 3 3 6 3 4 2 2 2 6 1 5 3 4 1 1 4 3 4 6 1 5 1 2 2 1 1 5 3 5 6 4 6 1 1 5 4 3 6 3 6 3 2 1 6 I 2 5 6 3 4 1 4 4 L 1 DR 2 ELIM OWT ZUMWALT RD 2 3 L 6 1 S 2 3 2 CORTINA SCH OOL RD 5 2 3 R 1 2 1 2 3 4 1 2 1 1 1 2 2 1 1 2 1 1 2 2 3 1 3 1 1 3 3 2 2 2 2 2 1 3 5 1 6 1 1 2 1 1 1 5 2 4 6 3 1 1 3 1 2 2 4 2 2 3 5 4 3 1 D 2 1 2 3 4 2 3 4 5 6 2 6 2 6 6 4 5 4 4 5 3 6 3 2 1 1 3 6 2 5 5 3 4 3 5 3 2 2 6 6 4 5 B H O 1 1 1 H 3 3 7 3 3 9 I 9 8 3 1 3 1 1 1 3 3 L 3 3 L 6 6 1 3 3 1 1 1 0 7 3 3 1 1 3 1 0 6 7 3 3 1 1 3 1 1 3 1 3 A1 3 0 8 1 6 6 7 9 8 1 1 9 1 0 6 6 7 0 0 7 6 7 9 1 0 8 9 7 6 1 1 8 9 0 E 7 0 1 8 9 0 9 8 1 9 0 L 8 1 8 9 H DR ESOJ NAS 6 G S S N 3 W A 3 2 R 2 a 1 2 2 2 R 9 T 2 3 2 3 1 1 2 2 7 M A 2 3 n 2 2 0 9 D 3 5 5 8 8 3 1 2 0 2 2 0 2 7 7 9 9 M 5 2 2 1 2 1 9 2 2 3 1 2 E 5 8 9 2 3 2 1 3 0 A D 8 5 2 2 5 2 R d 5 8 8 2 7 A 8 5 8 9 0 5 9 0 7 0 7 0 2 7 9 9 2 0 7 2 9 0 DR REYW Y 8 B E X R C E E W D R r 9 R L 0 e 1 2 2 1 3 2 1 2 2 3 E D Col 9 usa Tro 2 3 2 u H gh 4 4 9 9 4 3 S 4 9 6 1 2 2 1 8 3 2 2 6 3 8 e 2 3 2 1 2 6 1 8 3 R 4 2 1 2 3 8 3 1 9 4 3 3 4 8 1 6 L 3 8 1 A 4 8 3 1 6 1 k 1 6 8 3 9 3 2 D R L 1 LONE STAR RD 1 R 8 9 6 D 6 2 R B 7 2 1 2 1 1 2 3 1 2 D 3 I 2 2 2 1 1 1 3 2 3 1 1 7 5 2 S 3 3 0 1 5 2 4 0 7 3 3 4 1 2 2 2 7 3 3 2 1 2 3 2 7 2 2 3 1 2 0 5 5 4 2 1 1 5 0 3 4 3 0 3 4 3 5 7 2 4 4 7 0 2 O 7 2 2 4 5 7 5 0 WILDWOOD RD 1 N 0 2 1 3 R 2 6 1 3 2 2 1 3 2 1 2 5 1 2 2 3 1 3 2 1 2 6 2 1 1 4 5 1 3 2 2 3 6 D 2 2 1 5 1 2 6 2 1 1 3 2 6 3 5 4 5 2 2 1 4 3 1 1 1 4 6 3 5 2 1 6 2 4 5 3 0 6 3 4 0 1 OL O 1 HM RD D C 2 HW 1 a 1 2 2 1 3 3 1 Y 1 3 2 2 1 1 2 1 2 3 1 1 1 1 1 2 2 3 3 4 5 1 c 2 6 1 9 3 2 6 3 1 2 2 4 5 3 3 5 3 4 2 6 2 3 2 2 2 9 1 4 5 6 1 h 3 6 5 W 4 5 4 6 1 6 MILLER RD WES 2 1 2 COTT RD e 2 1 1 2 45 3 C 31 1 1 3 3 1 1 1 3 3 1 3 3 1 3 r 1 3 6 7 7 6 6 7 6 8 9 3 1 0 7 3 1 1 6 8 9 3 8 1 0 9 0 1 8 1 6 1 9 0 1 6 7 e 3 0 0 9 7 1 8 7 1 1 8 8 1 e 3 9 6 1 6 k 0 3 3 R 1 9 1 0 3 S 0 7 T a 1 3 c I ram V en 2 9 t 5 8 5 o 2 Ri 2 ve 7 2 r U E 1 1 9 8 2 3 2 2 2 1 0 1 3 2 C 2 3 2 2 8 5 8 5 5 R 3 2 8 5 5 SYCAM 2 1 7 7 ORE SLOUGH RD 0 2 9 0 9 7 7 2 0 L 9 2 9 0 2 8 1 2 3 2 2 2 9 0 7 2 1 2 R a 8 3 1 5 8 3 DR EIVERG 5 9 8 E 2 7 9 2 0 0 0 7 0 2 0 D 2 7 2 c 9 9 3 h R 3 2 e 3 9 D 1 1 2 2 2 2 2 2 3 1 2 3 3 2 2 2 3 4 9 4 1 9 3 4 4 2 2 6 9 4 3 2 2 1 6 1 1 8 C 1 8 8 3 1 9 4 6 8 3 3 1 8 1 3 3 6 1 3 2 2 9 3 1 1 2 2 2 3 4 2 1 8 3 8 1 6 9 9 4 6 4 9 3 1 6 3 8 1 6 6 1 1 8 3 8 r 3 6 4 e 3 e 2 1 3 7 k 5 2 3 1 2 3 2 1 1 1 2 2 2 1 2 3 3 2 2 3 1 2 2 3 1 1 3 3 3 1 2 7 4 3 3 1 3 5 2 4 7 3 0 0 2 5 2 7 1 2 0 7 4 4 7 2 4 5 7 3 1 1 2 2 1 7 4 5 0 4 4 2 2 1 3 5 2 0 3 3 2 5 0 0 7 2 5 1 2 7 5 4 1 5 0 3 2 3 6 0 5 2 2 2 3 1 2 1 1 2 2 1 3 1 2 2 3 1 1 3 2 2 1 0 2 1 1 3 6 3 2 2 2 2 1 3 3 5 4 6 1 1 2 2 1 3 6 4 5 1 3 6 5 4 4 1 2 5 3 6 2 4 1 1 1 5 2 2 1 3 1 2 1 5 0 3 6 4 4 3 6 1 3 6 4 5 3 4 2 2 1 5 2 3 1 1 C 2 2 1 1 3 2 1 2 4 5 3 2 6 1 1 2 1 3 a 3 3 1 2 2 1 2 1 2 1 3 5 1 2 2 1 2 1 1 3 2 1 2 1 2 4 3 2 6 1 6 6 1 1 3 c 4 2 5 3 2 4 2 5 1 3 1 2 3 2 2 6 1 4 4 3 5 3 1 Co 6 5 lusa Basin Drai 2 3 4 nage Canal 2 2 4 5 3 6 h 3 5 6 4 5 1 e 3 3 C 1 1 1 3 3 3 1 1 3 3 1 1 3 1 3 3 1 3 1 3 8 r 33 9 0 7 7 6 6 7 1 1 1 6 1 6 7 1 3 3 1 9 8 1 0 8 9 0 8 0 3 3 1 3 1 1 3 3 0 9 1 8 1 6 10 e 7 7 6 9 9 7 6 7 6 8 0 1 9 0 1 8 0 8 9 1 0 e 3 1 1 k 6 8 67 Bu Chero t kee t Ca 3 n e al 8 C 2 3 1 2 3 2 2 2 r 1 e 2 2 3 3 2 1 2 3 1 2 2 0 9 2 e 8 5 2 3 k 2 7 0 2 9 3 0 8 8 5 8 5 7 2 5 5 L 2 3 9 0 2 2 9 5 7 0 2 7 9 9 i 8 8 t 5 5 t 9 2 l 8 8 5 e 0 2 9 D 9 2 r 1 2 y 1 1 Cre 1 7 0 e 7 7 k 7 0 2 1 2 3 2 2 1 2 2 8 3 6 1 3 1 8 2 3 6 9 2 1 1 2 3 8 1 2 1 1 2 3 3 3 1 4 2 3 2 2 2 8 3 9 4 4 9 9 4 3 2 1 1 6 6 4 2 2 8 3 9 1 3 1 6 6 8 9 4 3 9 3 3 6 4 9 4 4 9 8 3 8 1 1 3 8 6 8 1 6 3 3 C 1 o 3 5 1 l 3 3 0 1 2 2 1u 2 3 3 1 2 1 1 2 2 1 3 1 3 2 2 4 1 4 3 3 1 2 2 5 2 7 3 1 3 1 1 0 1 3 2 7 4 2 4 0 3 2 5 2 0 7 3 2 5 3 4 0 3 s 7 7 0 3 5 7 2 4 0 4 5 0 0 7 7 4 2 a 1 2 2 5 2 2 B 23 a 3 2 2 2 3 1 1 2 2 3 3 1 2 1 2 1 3 2 2 2 2 2 1 W 3 2 2 5 6 6 3 5 4 1 s 1 4 3 6 2 1 1 2 2 1 3 2 3 5 5 4 6 2 1 1 3 6 2 2 4 5 6 3 6 2 2 1 5 6 3 1 1 4 1 1 i 6 6 4 5 3 5 2 1 5 3 2 n 4 i 6 32 1 l 5 l 1 2 D o 5 w 2 3 3 2 2 2 3 1 0 r 1 1 2 1 3 3 2 2 2 1 2 3 1 2 1 2 2 3 1 1 2 5 6 6 1 1 1 3 2 4 5 4 6 1 3 a 3 1 1 2 1 1 1 3 2 4 2 6 6 4 5 5 2 3 3 1 3 5 6 2 1 5 2 4 5 6 3 2 1 5 1 2 1 1 3 6 4 2 3 2 4 S 5 5 6 2 6 1 i 2 4 3 2 n 1 1 4 0 1 l 3 3 3 o 2 a 0 u g 3 3 3 3 1 3 1 1 1 1 1 3 3 3 1 1 1 1 3 1 3 3 1 1 3 0 e g 3 3 3 3 6 6 7 1 1 3 1 3 1 1 0 0 9 1 8 7 6 6 6 7 8 9 9 8 1 3 1 3 1 0 1 9 9 7 6 8 9 1 8 0 1 9 8 0 7 1 1 0 6 6 7 7 0 h 8 9 0 8 1 9 3 1 9 0 8 C 0 7 1 1 a 8 9 2 n 9 1 2 2 2 1 2 2 3 1 3 2 2 1 2 3 1 1 2 2 2 2 3 3 3 2 1 2 3 2 2 1 2 2 1 2 3 1 5 8 8 3 2 2 5 8 5 8 5 8 5 5 a 5 8 7 9 0 0 7 0 9 2 7 2 0 0 7 9 5 8 8 2 7 7 9 9 0 0 2 2 2 9 7 9 2 0 9 7 9 0 7 0 2 7 2 0 9 l N 71 pihsnwoT N 51 pihsnwoT N 31 pihsnwoT N 21 pihsnwoT Range 05 West Range 04 West Range 01 West Range 01 East N 81 pihsnwoT N 61 pihsnwoT N 41 pihsnwoT AND SPHERE OF INFLUENCE BOUNDARIES "This map does not depict a legal property boundary and may not be used as a legal description as defined in the Subdivision Map Act" Colusa Cemetery District and Sphere of Influence Boundaries O kj Communities Antelope/Black Mountain Cemetery District Boundary Grand Island Cemetery District Boundary Antelope/Black Mountain Cemetery District SOI Boundary Grand Island Cemetery District SOI Boundary Colusa County Boundary Arbuckle Cemetery District Boundary Maxwell Cemetery District Boundary Highways Arbuckle Cemetery District SOI Boundary Maxwell Cemetery District SOI Boundary Roads College City Cemetery District Boundary Princeton Cemetery District Boundary Parcels College City Cemetery District SOI Bouindary Princeton Cemetery District SOI Boundary Sectional Grid (MDB&M) Colusa Cemetery District Boundary Stonyford/Indian Valley Cemetery District Boundary Colusa Cemetery District SOI Boundary Stonyford/Indian Valley Cemetery District SOI Boundary R Ad e o s p o t lu e t d io : n S : e 2 p 0 te 2 m 2- b 0 e 0 r 0 1 8 , 2022 Cypress Hill Cemetery District Williams Cemetery District Boundary Source: Colusa LAFCo Cypress Hill Cemetery District Williams Cemetery District SOI Boundary Map Created: 9/9/2022