LAFCO
Parlier Cemetery
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PARLIER CEMETERY DISTRICT
MUNICIPAL SERVICE REVIEW AND
SPHERE OF INFLUENCE UPDATE
Report to the
Fresno Local Agency Formation Commission
MSR 17-11 / SOI-179
David E. Fey, Executive Officer
George W. Uc, Senior Analyst
Juan Lara, Analyst I
Amanda Graham, Office Assistant
Derek Sylvester, Intern
2607 Fresno Street, Suite B
Fresno, CA 93721
September 13, 2017
PARLIER CEMETERY DISTRICT
Burial and interment of human remains
Contact Information
Manager: Nanci Tapia, General Manager
Officer address: 7932 South Mendocino Avenue
Parlier, CA 93648
Mailing address: P.O. Box 307,
Parlier, CA 93648
Phone: (559) 646-2440
Management Information
District formation: 1926
Principal act: Health and Safety code section 9000 et. seq., Public Cemetery District Law
Special district powers: Prescribed in Health and Safety code sections 9040-9056
LAFCo
Authorized services:1 Own, improve, and maintain cemeteries and provide interment of human
remains
Governing body: Five trustees, appointed by Fresno County BOS District 4
Appointed Expires
Board members: Guadalupe P. Barela 1/31/2017 1/4/2021
Barbara J. Garcia 1/31/2017 1/4/2021
Dorothy Garza 1/12/2010 1/7/2019
Pedro Cortez 2/25/2003 1/2/2018
Vacant Seat --/--/---- --/--/----
Board meetings: Each fourth Monday of each month at 5 p.m., at the District office.
Staffing: Three full-time employees
Service Information
Population served: 17,334 people, est.
Acres served: 12,681 acres
Infrastructure: One 11-acre cemetery facility, a building, a vehicle, and equipment
Fiscal Information
Budget: $241,600
Sources of funding: Annual property taxes, burial plots, endowment, and service fees
Rate structure: Fee schedule, plot fee, and endowment
Administrative Policies
Policies/Procedures: Yes By-laws: No SOI formed: 1976
SOI updated: 2017 Other: Member of California Association of Public Cemeteries
1 Pursuant to Government Code sec. 56425(i).
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Table of Contents
1. MUNICIPAL SERVICE REVIEW ........................................................................................................ 6
Principal Act ............................................................................................................................................... 6
District Service Area ................................................................................................................................... 6
Authorized District Services ....................................................................................................................... 6
Fresno LAFCo MSR Policy Designation ....................................................................................................... 7
District Growth and Population Projections .............................................................................................. 7
Disadvantaged Unincorporated Communities .......................................................................................... 9
District Infrastructure .............................................................................................................................. 11
District Finances ....................................................................................................................................... 11
Public Facilities, Opportunities for shared Facilities ................................................................................ 14
Government Accountability ..................................................................................................................... 14
Any Other Matters ................................................................................................................................... 17
2. MSR DETERMINATIONS ................................................................................................................ 18
3. SPHERE OF INFLUENCE UPDATE ............................................................................................... 22
4. RECOMMENDATIONS ..................................................................................................................... 23
5. ACKNOWLEDGEMENTS ................................................................................................................. 24
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Figure 1 – District Map
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Figure 2 – DUC Map
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1 . MUNICIPAL SERVICE RE VIEW
PRINCIPAL ACT
The California Legislature authorized the creation of public cemetery districts in 1909 through
California Public Cemetery District Law, (Health and Safety Code section 9000 et. seq.). This law
was revised in its entirety and recodified effective January 1, 2004. The Public Cemetery District
Law provides broad statutory authority for public cemetery districts to own, improve, expand,
and operate public cemeteries. 2
The Parlier Cemetery District (“District”) was formed in 1926 to provide burial and interment of
human remains to meet the cultural, economic, religious, and social needs within the Parlier
area. The District is an independent special district governed by a five-member board of
trustees. The Fresno County Board of Supervisor representing District four appoints eligible
trustees to four-year terms. Candidates eligible to serve as trustees must be a registered voter
and resident within the District’s service area boundaries. The board of trustees is solely
responsible for all aspects of the District’s operations. State legislation authorizes the board of
trustees to appoint a general manager to oversee the District’s daily operations. The District’s
general manager is assisted by two grounds persons.
DISTRICT SERVICE AREA
The District is located in south central Fresno County. The District’s boundaries are generally
bounded by Central Avenue on the north, Bethel Avenue on the west, Rose Avenue on the
south, and Lac Jac Avenue on the east (see Figure 1). The District’s service area and sphere of
influence (SOI) are coterminous and encompasses 12,681 acres.
The District is enclosed by similar public cemetery district on all of its sides. The District abuts
with Sanger-Del Rey Cemetery District to the north, Selma Cemetery District to the west, and
Reedley Cemetery to the east, and Kingsburg Cemetery to the south. Unlike most other special
districts, cemetery districts do not hold a monopoly on services they provide within their
jurisdictional boundaries. Private cemeteries, both religious and secular, can and do compete
with public cemeteries particularly in more urbanized areas. As such, various private cemeteries
can exist inside the jurisdictional boundaries of a public cemetery district.
Main east to west classified streets within the District are primarily arterial streets that include
but not limited to Jefferson Avenue, Lincoln Avenue, Adams Avenue, Manning Avenue, and Rose
Avenue. Likewise, north to south arterial streets include Academy Avenue, Newmark Avenue,
Zediker Avenue, Academy Avenue, and Smith Avenue.
AUTHORIZED DISTRICT SERVICES
Under Government Code (GC) section 56425(i), “when adopting, amending, or updating a
sphere of influence for a special district, the commission shall establish the nature, location, and
extent of any functions or classes of services provided by existing districts.” LAFCo observes that
the scope of District services is set forth in Public Cemetery District Law, wherein a cemetery
2 Health and Safety Code section 9000.
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district is authorized by its principal act to exercise all rights and power, expressed or implied
under HSC section 9040-9056. A cemetery district may own, operate, improve, and maintain
cemeteries and provide interment services within its boundaries. The District has exclusive
jurisdiction and control over its facilities maintenance and management. According to the
District’s principal act, public cemeteries have broad authority to exercise the following powers:
To acquire by purchase, eminent domain, grant, gift, lease any real property
To sell, lease, or otherwise dispose of any real or personal property
To donate any surplus real or personal property to any public agency or nonprofit
organizations
Engage necessary employees, to define their qualifications and duties, and to provide a
schedule of compensation for performance of their duties
To engage counsel and other professional services
To enter into and perform all necessary contracts
To adopt and enforce rules and regulations for the administration, maintenance,
operation, and use of cemeteries
To enter joint powers agreements
To appoint advisory committees to make recommendations for the ownership,
improvement, expansion, and the operation of cemeteries owned by the district and the
provision of interment services
Burial and interment of human remains.
FRESNO LAFCO MSR POLICY DESIGNATION
A Municipal Service Review (MSR) is required in order to prepare or update a local agency’s
sphere of influence. It is LAFCO’s observation that many special districts within Fresno County
typically do not request or experience modifications to their service area or request an update
or revisions to the Commission’s adopted SOI for the subject agency.
While the Commission is not required by law to make any changes to a SOI, the Commission
may at its discretion opt to reaffirm, expand, or ‘zero’ a SOI, or approve, deny, or approve with
conditions any changes of organization or reorganization impacting the governmental agency as
a result of the information gathered during the MSR update process.3
In accordance with GC sec. 56066, Fresno County is the principal county. Fresno LAFCo is
responsible for updating the SOI for the District consistent with GC sec. 56425(g). In order to
update the agency’s SOI, Fresno LAFCo has prepared this service review consistent with GC sec.
56430.
DISTRICT GROWTH AND POPULATION PROJECTIONS
In this section of the MSR, LAFCo used demographic information gathered from the US Census -
American Community Survey (ACS) five-year reports for the 2011-2014 period, as well as land
use policy documents adopted by the land use authorities to estimate population growth within
the District’s service area.
3 Fresno Local Agency Commission – Policy 107 – Municipal Service Review Policy.
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The County of Fresno and City of Parlier are the land use authorities for territory inside the
District’s service area. The Fresno County General Plan designates majority of the land within
the District for agricultural uses. Parlier’s General Plan Land Use Element designates urban uses
for the areas inside the City and its SOI.
Geographic Information System (GIS) files were derived from the U.S. Census Bureau to
estimate a current population for territory inside the District. According to the ACS U.S. census
tracts/block group units located within the District, there is an estimated total population of
17,334 people inside the District’s boundaries.4 These population estimates/projections do not
exactly match the boundaries of the District, but they do provide a basis for reviewing possible
future demands for cemetery services in the areas served by the District.
City of Parlier
The City of Parlier’s incorporated boundaries include 1,499 acres, while the Parlier’s SOI
encompasses 5,516 acres. There are 4,017 acres within Parlier’s SOI suitable for future urban
development. Approximately 220 acres of land west of Academy Avenue, south of Parlier
Avenue down to Huntsman Avenue are outside the District’s service area and inside Selma
Cemetery District’s service area.
According to the U.S. Census information, the City of Parlier has an estimated population of
14,870 people, and a housing stock of 3,844 units.5
The Fresno Council of Governments (COG) provides growth projections for Fresno County and
the spheres of influence of each of its cities between 2015 and 2050. The Fresno COG forecasts
a 0.8 percent annual population growth rate assumption to forecast population growth outside
the existing city limits and within Parlier’s SOI.6 Fresno COG anticipates that Parlier can reach a
population of 15,870 by 2020, and 16,640 by 2025. The average household size in Parlier was
4.34 in 2015, and anticipated to reach 4.36 by 2025.7
Unincorporated Fresno County
The Fresno County General Plan designates a majority of the land within the District for
agricultural uses with the exception of City of Parlier.
4 Calculated Population by LAFCo; 4 US census tracts, 11 block group unites within the District. January 31,
2017.
5 U.S. Census, American Fact Finder – American Community Survey 5 year estimates, 2011-15, Parlier city,
California. Accessed, January 31, 2017.
6 Table 21- Projection of Total Population: Fresno County and Local Jurisdictions: 2015-2050, Fresno
County 2050 Growth Projections, Fresno Council of Governments,
http://www.fresnocog.org/sites/default/files/publications/RTP/2018_RTP/Fresno_COG_2050_Projections
_Final_Report_050417.pdf.
7 Table 105- Population trends and projections Parlier SOI: Fresno County and Local Jurisdictions: 2015-
2050, Fresno County 2050 Growth Projections, Fresno Council of Governments,
http://www.fresnocog.org/sites/default/files/publications/RTP/2018_RTP/Fresno_COG_2050_Projections
_Final_Report_050417.pdf.
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The Fresno Council of Governments (COG) provides growth projections for Fresno County and
the spheres of influence of each of its cities between 2015 and 2050. The Fresno COG forecasts
a 0.4 percent annual population growth rate assumption to forecast population growth in
unincorporated areas outside of cities SOIs.8 According the Fresno County general plan, rural
settlement areas surrounded by agricultural and open space have historically experienced little
growth since their establishments. Substantial population growth in these areas is not
anticipated in the future.9
District Interment Rate
Health and Safety Code identifies those authorized to be interred in a cemetery district’s
facilities.10 The deceased must have been a resident or taxpayer of the district, or former
resident or taxpayer of the district, who purchased burial plots prior to leaving the area. Family
members are eligible for interment, but are limited to spouses, parents, grandparents, children,
and siblings.
Qualified non-residents may be interred in any cemetery in the District providing the trustees
have determined there is adequate space available to meet the foreseeable needs of the District
and a non-resident fee is paid. In addition, any person not otherwise eligible may be interred in
a District cemetery if private facilities are not available within a radius of 15 miles of the
deceased’s residence.
The District informed LAFCo that it annually averages 50 to 60 interments. The District only
provides in-ground interments, disinterment, monument setting, and associated cemetery
services. The District informed LAFCo that it currently does perform cremations. LAFCo
observes that cremation rates have increased within the Fresno area in the past ten years; this
trend is attributed to a shift in the region’s traditional interment practice.11
LAFCo notes that cremation urns are significantly smaller in comparison to coffins cases, which
assists the District maintain a larger plot area inventory for future interments. As such,
cremation trends can influence interment capacity availability for public cemeteries in Fresno
County.
DISADVANTAGED UNINCORPORATED COMMUNITIES
The Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000 (CKH) requires LAFCo
to make determinations regarding "disadvantaged unincorporated communities" ("DUCs") when
considering a change of organization, reorganization, SOI expansion, and when conducting
municipal service reviews.
8 Table 21- Projection of Total Population: Fresno County and Local Jurisdictions: 2015-2050, Fresno
County 2050 Growth Projections, Fresno Council of Governments,
http://www.fresnocog.org/sites/default/files/publications/RTP/2018_RTP/Fresno_COG_2050_Projections
_Final_Report_050417.pdf.
9 County of Fresno, General Plan Agriculture and Land Use Element, page 2-26.
10 HSC section 9060-9069.
11 Communication with Clovis Cemetery District General Manager, MSR-2017-06, feedback on Fresno
Country’s regional interment trends.
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For any updates to a SOI of a local agency (city or special district) that provides public facilities or
services related to sewer, municipal and industrial water, or structural fire protection, the
Commission shall consider and prepare written determinations regarding the present and
planned capacity of public facilities and adequacy of public services, and infrastructure needs or
deficiencies for any disadvantaged unincorporated community within or contiguous to the SOI
of a city or special district.
GC sec. 56033.5 defines a DUC as: i) all or a portion of a “disadvantaged community” as defined
by sec. 79505.5 of the Water Code (territory with an annual median household income (MHI)
that is less than 80 percent of the statewide annual median household income and as defined in
GC sec. 56046 and WC sec. 79505.5); and a status of ii) “inhabited territory” (12 or more
registered voters), as defined by GC sec. 56046, or as determined by Commission policy. Fresno
LAFCo policy further refines the definition of a DUC as having at least 15 dwelling units at a
density not less than one unit per acre.
Geographic Information System (GIS) files were derived from the US Census Bureau's American
Community Survey (ACS) compiled for the five-year period 2010-2014 to identify the
demographic composition for the various census geographies. Although the ACS provides
annual and three-year estimates, the five-year reports between years 2010-2014 provide more
precise data and mapping information for analyzing small populations. The five-year reports are
the most reliable form of information generated by the US Census bureau.12 The statewide MHI
reported for years 2010 through 2014 was $61,489. Hence, the calculated threshold for a DUC
is any geographic unit with a reported MHI that is less than $49,191. The census block group
data was utilized to provide the economic and population backgrounds for this section of the
MSR.
District services are limited to burial and interment of human remains, setting of headstones
and maintenance of its public cemeteries. For the purposes of this section, services provided by
the District do not support growth or induce population growth. Fresno LAFCo observes that
services provided by the District would not present a direct benefit to a DUC.
LAFCo observes that majority of the Districts is rural agricultural land, while the City of Parlier
holds the majority of the District’s population. For the purpose of this MSR, the District serves
an area considered by Water Code as a Disadvantaged Community. LAFCo staff has identified
one area that meets the DUC definition per Fresno LAFCo policy, shown on Figure 2. The DUC is
immediately outside the District’s boundaries, south of Parlier’s city limits, and inside the Selma
Cemetery District’s service area.
Area 1 is located west of South Academy Avenue and south East Manning Avenue,
immediately south of Parlier’s city limits and east of Parlier’s Wastewater Treatment
Plant. The DUC consists of 16 unincorporated rural parcels consisting of approximately
21 dwelling units. Parlier’s city limits are immediately north of the DUC area. The DUC
area is located inside U.S. Census tract 85.01-block group 1. Between 2010 through
2014, this area of concern reported an MHI of $29,600. The census block group is
geographically larger than the specific DUC area; however, available data shows that
census tract 85.01-block group 1 reported an approximate population of 1,258 people.
12 US Census Bureau, http://www.census.gov/acs/www/guidance_for_data_users/estimates/.
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District services are limited to interment and maintenance of its public facilities. For the
purpose of this MSR, the DUC is located within Selma Cemetery District and is eligible to receive
Selma Cemetery District services. For the purpose of this MSR, LAFCo presumes that the DUCs is
inhabited in the absence of a complete application filed with Fresno LAFCo.
DISTRICT INFRASTRUCTURE
The District’s infrastructure consists of one 11-acre cemetery facility located at 7932 South
Mendocino Avenue, Parlier, CA 93648. The District informed LAFCo that the cemetery facility
has a 20-year capacity. The District also owns its office building, a shop, equipment, and
machinery needed to provide burial and interment services.
Additionally, the District owns two land parcels with approved permits for future cemetery use.
The first parcel encompasses 0.63 acres and is situated immediately northwest of the District’s
existing cemetery site.13 The second parcel encompasses 2.1 acres and is situated immediately
south of the existing cemetery facility.14 The District informed LAFCo that assessor parcel
number 355-381-02T was donated to the District by Walling’s Parlier Funeral Home in the early
1980s. The District intends to grow south after capacity has been met at the existing facility.
The District has a combined total of 2.7-acres reserved for future development.
The cemetery obtains its irrigation water sources from one underground well located at the
cemetery’s premise. The District informed LAFCo that its 11-acre facility is sectioned into 10
divisions for irrigation purposes. The District informed LAFCo that it irrigates one division at a
time for approximately a half hour and irrigates about three divisions per day. The District
irrigates Mondays, Wednesdays, and Fridays from 6:00 a.m. to 12:00 p.m. During the dry years,
the District reduces its watering schedule. The District informed LAFCo other than irrigation
time management, it does not track specific information as it relates to groundwater pumping.
DISTRICT FINANCES
This section of the MSR includes financial information provided by the District’s Management on
behalf of the District. The District provided financial data to LAFCo so that it can determine if
the District has sufficient revenues and financial systems to continue its provision of services to
its customers. The following information and analysis is based on annual budgets, and
supportive documents made available through the District’s participation with the Commission’s
MSR Program.
The District prepares and adopts an annual budget on or before August 30th, of each year
consistent with the District’s principal act.15 The District reports its financial activities using two
major governmental funds:
General Fund – is the District’s major operation fund that accounts for all the agency’s
financial activities.
13 Assessor Parcel Number - 353-040-42T, land reserved for future use.
14 Assessor Parcel Number – 355-381-02T, land reserved for future use.
15 HSC sec. 9070-9079 et. seq.
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Endowment Care Fund- a legislatively-mandated fund that accounts for maintenance
activities of District facilities.
The District’s primary source of revenue is the annual property tax charged to all parcels within
the District’s boundaries. The District receives its share of the 1% property tax based on its pre-
Proposition 13 level of taxation through the Fresno County Auditor-Controller/Treasurer–Tax
Collector. The District also receives revenue from plot sales, services rendered,
intergovernmental agreements, and land interest generated by sold plots, operation grant
funding, contributions, and capital grants.16
During fiscal year (FY) 2015-2016, the District budget amounted to $241,600. The District’s
expenditures amount to approximately $241,198. At the time this MSR was prepared, the
District had no outstanding long-term loans or debt.
The District on average has approximately $423,563 in cash with the Fresno County Treasury,
and approximately $10,497 cash in its bank account not in reserve. The District’s annual total
available cash average is approximately $434,060.
The District’s annual property tax revenue amounts to an average of approximately $55,600.
Additional revenues are generated from interest rates earned on District bank accounts and the
endowment fund. The District’s budget identifies $1,000 earned from its intergovernmental
activities. The District’s revenue program anticipates $185,000 to be generated from goods and
services provided by the District. As previously indicated, the District’s FY 2015-16 budget
amounted to $241,600.
The District’s budget identifies several expenditures that are summarized in three large
categories: Employee Salaries, Service and Supplies, and Fixed Assets. The District’s employee
salary and benefits category is the largest expenditure at $139,029 of the District’s budget. It
includes the District’s payroll, social security, employee retirement plans, workers
compensation, and insurance costs. The District’s service and supplies budgets identifies
$102,169, which allocates funding toward household expenses, liability insurance, and facility
maintenance and operational costs. Under the District’s fixed assets category, the District
shows a fix total of $241,198. The District’s total expenditures for FY 2015-16 amount to
approximately $241,198.
The District has annual audits performed by independent certified public accountants. The
audits are submitted to the Fresno County Auditor and State Controller consistent with Health
and Safety Code.
The District provided LAFCo with its most current independent financial statements for the year
ended on June 30, 2015, prepared by an Auditor-independent Certified Public Accountant. The
auditor’s report provides LAFCo an overview representation on the District’s financial practices.
According to the Audit, the District accounts are organized on the basis of fund accounting, and
it utilizes a “general fund” structure for its appropriations. Under fund accounting, different
types of District operations are accounted for in different funds, each with a separate set of self-
16 Parlier Cemetery District, Report on Audit of Financial Statement for Year Ended June 30, 2015.
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balancing accounts that comprise its assets, liabilities, fund balance, revenues and expenditures
as appropriate.
The auditor’s report indicates that at the time the financial audit was preformed, the District’s
financial practices conformed to generally accepted accounting principles (GAAP). The District
has an established endowment fund that could be used to maintain burial lots and the cemetery
in perpetuity. The fund is financed from user fees.
In the auditor’s report dated June 30, 2015, the District’s assets exceeded its liabilities by
$550,060. Of this amount, an unrestricted net position of $70,058 may be used to meet the
District’s ongoing obligations to customers and creditors.
At the end of June 30, 2014, the District’s assets exceeded its liabilities by $523,295 with
unrestricted net position equaling $75,727. Total net position increased by $26,765 for the year
ended June 30, 2015. For the year ended June 30, 2014, total net position increased by $2,675.
Net position may serve over time as a useful indicator of a government’s financial position. As of
June 30, 2015, the District’s fixed assets increased by a net of $16,137. The increase was
attributed to the purchase of fixed assets less depreciation.
As of June 30, 2015, the District’s assets exceeded its liabilities by $550,060. A significant
portion of the District’s net position (22 percent) reflects its investment in capital assets, less
any related debt used to acquire those assets that is still outstanding.17 Capital assets are used
to provide services to customers and they are not available for future spending. The District’s
net position (65 percent) represents an asset that is restricted for the ongoing maintenance of
the cemetery property.
The District has an established endowment fund. California law requires public cemetery
districts to maintain an Endowment Care Fund and to collect an endowment care contribution
for every interment right sold in a public district cemetery.18 The purpose of the Endowment
Care Fund is to create a fund, the principal of which may never be used for any purpose, but
which generates interest income which is then used for the perpetual care and maintenance of
district cemeteries. Once deposits are made into the Endowment Care Fund, they can never be
withdrawn or refunded to contributors. The District shows approximately $380,160 in its
nonspendable and restricted fund balance at the time the financial audit was performed.
As of June 30, 2015, the District’s governmental funds reported combined ending fund balances
of $428,401, an increase of $17,149 in comparison to the prior year, FY 2013-14 Of the
combined ending fund balance, $48,241 is unassigned and available for spending at the District’s
discretion, and $114,233 of it is restricted for specific future use.
The District’s general fund budget ending in June 30, 2016, projected a surplus of $402. District
revenue is increase by $6,193 compared to 2014/2015. The District does not anticipate user
rates to increase from earlier years.
17 Parlier Cemetery District, Report on Audit of Financial Statements for Year Ended, June 30, 2015.
18 Health & Safety Code section 9065.
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At the time this service review update was prepared, the District appeared to have the
necessary financial resources to fund its ongoing operation costs. Based on available financial
information, the District is financially sound and demonstrates characteristics an agency that
appropriately monitors its finances and adjust rates when deemed necessary.
PUBLIC FACILITIES, OPPORTUNITIES FOR SHARED FACILITIES
This section of the MSR considers the use of shared facilities, and their potential to offset costs
or promote greater efficiencies in service provisions within the region.
The District overlaps with the following types of special districts that potentially could present
opportunities for future shared facilities:
City of Parlier
Kings River Conservation District
Kings River Water District
Fresno County Fire Protection District
Sierra-Kings Hospital District
Consolidated Irrigation District
Fresno County Library District
Consolidated Mosquito Abatement District
West Fresno County Red Scale District
Due to the District’s geographic location being enclosed by four similar cemetery districts, LAFCo
notes that opportunities for shared facilities are limited to equipment, cemetery site, agency
personnel, or office buildings. In the spirit of cooperation, the District in the past has worked
with neighboring cemeteries when assistance is needed or requested.
GOVERNMENT ACCOUNTABILITY
This section of the MSR considers various topics, such as compliance with state disclosure laws,
the Brown Act, public participation, i.e. open meetings, accessible staff, election processes, and
the agency’s governing structure. Additionally, this section of the MSR considers the agency’s
level of participation with the Commission MSR program.
The California Legislature authorized the creation of public cemetery districts in 1909 through
California Public Cemetery District Law. The Public Cemetery District Law was revised in its
entirety and recodified effective January 1, 2004.
California HSC section 9000 et seq. requires each public cemetery district to have a board of
trustees of at least three members to govern the District’s operation. The Fresno County
Supervisor from District four is responsible for appointing persons who are registrar voters and
residents within the District boundaries to serve on the board. Each trustee is required to take
the oath of office prior to being appointed on the District’s Board, and file annual Form 700s –
Statements of Economic Interests.
Fresno County is not responsible for providing any income or support to the District. Public
Cemetery District Law requires trustees to exercise their independent judgment on behalf of the
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interests of the residents, property owners, and the public as a whole and to represent the
interests of the public as a whole and not solely the interests of the Board of Supervisors.19
The District is governed by a five-member board of trustees, and functions independently from
the County. At the time this report was prepared there were four active trustees, and one
vacant seat on the District board. LAFCo encourages the District to seek interested candidates
that can contribute additional skills, expertise, and ideas to the District’s governance body.
The terms of trustees must be staggered by appointments to terms of less than four years;
otherwise, the term of office for trustees is four years.20 The current District board of trustees’
terms are staggered and are set to expire in consecutive years as follows 2018, 2019, 2021,
2021, and one vacancy. The District board of trustees receive a monthly $100 per diem
compensation for attending district board meetings.21 The major functions of the trustees is to
set policy, define goals and objectives, and adopt rules and regulations as the custodians of the
District’s property. The board has one appointed District General Manager to carry out District
policy, direct the agency’s operations, provide daily supervision of staff and facilities, and
administer the District’s expenditures. The District’s General Manager is assisted by two
cemetery grounds persons. The District’s daily operations are performed by three full-time
employees. The District has adopted policy that defines the District’s personnel structure and
its administrative hierarchy.
As of 2016, the District board updated and adopted its mission statement that identifies the
District’s goals. The District’s mission statement states,
Parlier Cemetery District professionals excel at helping families create meaningful tributes
that truly celebrate the lives of the individuals they represent. We’re dedicated to helping
families through one of the most challenging times in life, the loss of a loved one. The
professionals at the Parlier Cemetery will help you create a truly personalized ceremony to
celebrate a special life and cherished family traditions. Parlier Cemetery District offers
several types of burial option to help you memorialize the lives of your loved ones for year to
come. Having a permanent place - in a cemetery, mausoleum that can be visited regularly
by family and friends is an essential part of the time following a death. It becomes a focal
point of memorialization, and gives everyone a special place to go to remember your loved
one, or to commemorate important occasions.
LAFCo notes that having a mission statement is important because it determines the District’s
direction, and reminds the community why the District exists and reminds District staff of the
direction the agency strives to meet and exceed.
Regular board meetings are held at 5:00 p.m. on the fourth Monday of each month at the
Parlier Cemetery District office located at 7932 South Mendocino Avenue, Parlier, CA 93648.
The District board has the discretion to shift the date, time and place of its regular board
meetings provided that there is adequate notice provided to the public. Special meetings may
be called by the board chair or by a majority vote of the board of trustees. All meetings of the
board are noticed consistent with the Ralph M. Brown Act.
19 HSC section 9022.
20 HSC section 9024.
21 Communication with district office assistant July 17, 2017.
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Prior to any District board meeting, an agenda listing all items to be transacted by the board is
prepared as specified by the District’s Policy, and posted 72 hours in advance for public review
at the District office exterior. Agendas for special meetings are posted at least 24 hours before
the meeting, and interested parties are contacted by District personnel. District board meetings
are open to the public. Each agenda includes an opportunity for the public to address the board
on items not on the agenda, and within the jurisdiction of the District.22 If a public member
desires to present to the board, the person should to contact the District general manager in
advance.
As of January 1, 2004, statute requires that all public cemeteries adopt policies and procedures,
including bidding regulations, governing the purchase of supplies and equipment.23 The District
provided LAFCo with the District’s policies and rules of order that outline the District’s
government structure. Additionally, the District has adopted internal governance guidelines
that identify the District’s purpose, roles and responsibilities, government culture, and structure
and process.
One full-time general manager is responsible for the daily operations of the District, with the
support of two cemetery grounds persons. The general manager is responsible for arranging
burials, cemetery premises maintenance, and the preparation of the annual district budget and
is responsible for financial accounts, billing books, and payroll. The two grounds persons are
full-time employees and help maintain the grounds and assist with burial events.
The District is a member of the California Association of Public Cemeteries (CAPC) and California
Special District Association (CSDA). The CAPC serves and promotes cooperation among
California’s public cemeteries to stimulate the healthy development of local governance by
sharing emerging operation methods and procedures, share best practices information, share
quarterly newsletters, and to foster education of public cemetery boards and supporting
personnel.24 The CSDA is the association that provides a strong voice for all independent special
districts in the State by promoting legislative representation, educational resources, and special
district support and collaboration.
The District’s government structure is appropriate to ensure adequate services are provided and
managed. At the time preparing this MSR, the District’s government structure appears to be
adequately structured, operates, and fulfills its role as a services provider within the Parlier area.
District Management
In 2015, the District experienced various challenges including but not limited to deficiencies with
cemetery facility maintenance, communication with the community, record keeping, and
organizing board meetings.25 The District was also the subject to multiple break-ins; District
equipment was vandalized and/or stolen.
22 Communication with District General Manager, July 17, 2017.
23 HSC section 9044.
24 California Association of Public Cemeteries, http://www.capc.info/about_CAPC.html, May 5, 2017.
25 http://www.reedleyexponent.com/the_parlier_post/news/cemetery-upkeep-upsets-
residents/article_ec2bae04-920f-5bdf-8737-ed61e87acd71.html
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During early 2016, the District board sought assistance to improve the District’s conditions from
neighboring cemetery districts, Fresno County Supervisor Mendes, and Fresno LAFCO. LAFCo
staff met with the general manager to inquire about the community dissatisfaction and
attended several board meetings to provide comments and guidance to the board and to
observe the board in actin. Shortly thereafter, the District underwent a change in management:
the general manager resigned, and the board appointed a new general manager. LAFCo
observes that the new manager has enhanced the District’s performance by establishing a new
District mission statement, established record keeping procedures and internal agency controls,
introduced a District budget (annually updated), improved District transparency, and updated
the District’s rules and regulations.
ANY OTHER MATTERS
Sustainable Groundwater Management Act
The District’s jurisdictional boundaries overlap with the Central Kings Groundwater
Sustainability Agency and the South Kings Groundwater Sustainability Agency (“CKGA”).26
During the preparation of this MSR, the District informed LAFCo that it does not actively engage
in groundwater recharge programs, nor has it entered into any Participation Agreements with
any of the GSAs overlapping the District’s boundaries. Under State statute, a GSA is responsible
for developing and implementing a groundwater sustainable plan (GSP) to meet the
sustainability goal of the basin to ensure that it is operated within its sustainable yield, without
causing undesirable results.27 As such, LAFCo anticipates that within the next five years the local
GSAs will work with all cemeteries within the GSA boundaries that rely on groundwater pumping
to establish recharge programs to offset and balance groundwater usage within the
groundwater table.
The CKGSA is comprised of Consolidated Irrigation District, Fresno County, Kings County, and
Tulare County, cities of Parlier, Selma, Kingsburg, Fowler, and Sanger. LAFCo anticipates that
Parlier Cemetery District will be represented by various water management agencies such as
Consolidated Irrigation District, City of Parlier, and Fresno County as it pertains to participation
with future recharge programs, and interaction with the CKGSA.28 The CKGSA and its member
agencies together will undertake the implementation of state legislation within the portion of
the Kings Sub basin underlying the GSA’s boundary.29
26 California Department of Water Resources, SGMA Portal,
http://sgma.water.ca.gov/portal/gsa/print/211.
27 California Department of Water Resources, SGM Sustainable Groundwater Management,
http://www.water.ca.gov/groundwater/sgm/gsa.cfm.
28 LAFCo communication with CID General Manager, May 4, 2017.
29 California Department of Water Resources, SGMA Portal, http://sgma.water.ca.gov/portal/gsa/all.
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2 . MSR DETERMINATIONS
This portion of the report addresses the factors specified in the governing statute for Municipal
Service Reviews and provides analysis in conformance with GC section 56425 and Fresno LAFCo
policy. Pursuant to GC section 56430, the Commission has prepared the following written
determinations.
1. GROWTH AND POPULATION PROJECTIONS FOR THE AFFECTED
AREA
Population concentrations within the District occur in the City of Parlier.
The County of Fresno and City of Parlier are the land use authorities for territory inside
the District’s service area.
The City of Parlier’s incorporated boundaries include 1,499 acres, while the Parlier’s SOI
encompasses 5,516 acres. There are 4,017 acres within Parlier’s SOI suitable for future
urban development.
According to the ACS U.S. census tracts/block group units located within the District,
there is an estimated total population of 17,334 people inside the District’s boundaries.
The District informed LAFCo that it annually averages 50 to 60 interments. The District
only provides in-ground interments, disinterment, monument setting, and associated
cemetery services. The District informed LAFCo that the cemetery facility has a 20-year
capacity.
Communication with the District indicates that it has no plans to request an SOI
expansion or annex any future territory. The District’s growth is restricted on all
boundary sides by other cemetery districts. LAFCo expects that District growth will
occur through expansion of its existing facilities or the purchase/lease of real property
within the District boundaries.
2. THE LOCATION OF AND CHARACTERISTICS OF ANY
DISADVANTAGED UNINCORPORATED COMMUNITY WITHIN OR
CONTIGUOUS TO THE SPHERE OF INFLUENCE
LAFCo staff has identified one area that meets the DUC definition per Fresno LAFCo
policy, shown on Figure 2. The DUC is immediately outside the District’s boundaries,
south of Parlier’s city limits, and inside the Selma Cemetery District’s service area
District services are limited to burial and interment of human remains, setting of
headstones and maintenance of its public cemeteries. For the purposes of this section,
services provided by the District do not support growth or induce population growth.
3. PRESENT AND PLANNED CAPACITY OF PUBLIC FACILITIES
AND INFRASTRUCTURE NEEDS OR DEFICIENCIES
The District’s infrastructure consist of one 11-acre cemetery facility located at 7932
South Mendocino Avenue, Parlier, CA 93648. The District owns two land parcels: parcel
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one encompasses 0.63 acres located northwest of the District’s existing cemetery site;
parcel two encompasses 2.1 acres and is situated immediately south of the existing
cemetery facility.
The District informed LAFCo that assessor parcel number 355-381-02T was donated to
the District by Walling’s Parlier Funeral Home in the early 1980s. The District intends to
grow south after capacity has been met at the existing facility. The District has a
combined total of 2.7-acres reserved for future development.
The District’s general manager annually reviews and identified the District’s
infrastructure needs, repairs, and improvements expenditures and allocates funding for
the upcoming year.
The District obtains its irrigation water sources from one underground well located at
the cemetery’s premise. The District’s cemetery facility is sectioned into 10 irrigation
divisions. The District irrigates Mondays, Wednesdays, and Fridays from 6:00 a.m. to
12:00 p.m. During the dry years, the District reduces its watering schedule.
The District informed LAFCo that it irrigates one division at a time for 30 minutes and
irrigates about three divisions per day.
4. FINANCIAL ABILITY OF AGENCY TO PROVIDE SERVICES
Consistent with the requirements of its principal act, the District prepares and adopts an
annual budget on or before August 30th of each year. The District’s budget projects
anticipated revenues and expenditures using line items for the upcoming fiscal year.
The District’s primary source of revenue is the annual property tax charged to all parcels
within the District’s boundaries. The District receives its share the 1% property tax
based on its pre-Proposition 13 level of taxation through the Fresno County Auditor-
Controller/Treasurer–Tax Collector.
The District receives revenue from plot sales and services, intergovernmental
agreements, and land interest generated by sold plots, from fees charged for services
provided, operation grant funding, contributions, and capital grants.
The District’s financial practices conformed with generally accepted accounting
principles (GAAP).
The District budget amounted to $241,600 during fiscal year (FY) 2015-2016. At the
time this MSR was prepared, the District had no outstanding long-term loans or debt.
The District on average has approximately $423,563 in cash with the Fresno County
Treasury, and approximately $10,497 cash in its bank account not in reserve. The
District’s annual total available cash average is approximately $434,060.
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The District has annual audits performed by independent certified public accountants.
The audits are submitted to the Fresno County Auditor and State Controller consistent
with Health and Safety Code.
The District has an established endowment fund. The District shows approximately
$380,160 in its endowment fund, which is nonspendable and restricted fund balance at
the time the financial audit was performed.
At the time this service review update was prepared, the District appeared to have the
necessary financial resources to fund its ongoing operation costs. Based on available
financial information, the District is financially sound and demonstrates characteristics
an agency that appropriately monitors its finances and adjust rates when deemed
necessary.
5. STATUS OF, AND OPPORTUNITIES FOR, SHARED FACILITIES
Opportunities for shared facilities are limited to the District’s administration and/or
public facilities given that the District is the only public cemetery in the Parlier area.
6. ACCOUNTABILITY FOR COMMUNITY SERVICE NEEDS,
INCLUDING GOVERNMENT STRUCTURE AND OPERATIONAL
EFFICIENCIES
The District is governed by a five-member board of trustees, and functions
independently from the County. At the time this report was prepared there were four
active trustees, and one vacant seat on the District board.
The District board of trustees receive a monthly $100 per diem compensation for
attending district board meetings.
The board has one appointed District General Manager to carry out District policy, direct
the agency’s operations, provide daily supervision of staff and facilities, and administer
the District’s expenditures. The District’s daily operations are performed by three full-
time employees.
The District has adopted rules and regulations. The District’s rules and regulations
identifies agency procedures as it relates to care of graves and cemetery grounds,
burials, fees and charges, legal provisions, and liabilities.
The District is a member of the California Association of Public Cemeteries (CAPC),
California Special District Association (CSDA).
The District’s government structure appears to be appropriate to ensure adequate services
are managed and provided to its ratepayers, and within the Parlier area.
7. ANY OTHER MATTERS RELATED TO EFFECTIVE OR EFFICIENT
SERVICE DELIVERY, AS REQUIRED BY COMMISSION POLICY
The District’s jurisdictional boundaries overlap with the Central Kings Groundwater
Sustainability Agency. LAFCo anticipates that within the next five years the local GSAs
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will work with all local agencies and public cemeteries that rely on groundwater
pumping to establish recharge programs to offset and balance groundwater usage
within the groundwater table.
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3 . SPHERE O F I NFLUENCE U PDATE
When Fresno LAFCO updates, amends, or revises a sphere of influence for a local governmental
agency within its purview, it must adopt specific determinations with respect to the following
factors:
1. PRESENT AND PLANNED LAND USES, INCLUDING
AGRICULTURAL AND OPEN-SPACE LANDS
The County of Fresno and City of Parlier are the land use authorities for territory inside
the District’s service area. The Fresno County General Plan designates majority of the
land within the District for agricultural uses. Parlier’s General Plan Land Use Element
designates urban uses for the areas inside the City and its SOI.
The Fresno County General Plan designates a majority of the land within the District for
agricultural uses with the exception of City of Parlier
Parlier incorporated city limits include 1,499 acres, while the Parlier’s SOI encompasses
5,516 acres. There are 4,017 acres within Parlier’s SOI suitable for future urban
development. Approximately 220 acres of land west of Academy Avenue, south of
Parlier Avenue down to Huntsman Avenue are outside the District’s service area and
inside Selma Cemetery District’s service area.
2. PRESENT AND PROBABLE NEED FOR PUBLIC FACILITIES AND
SERVICES IN THE AREA
The District’s infrastructure consist of one 11-acre cemetery facility located at 7932
South Mendocino Avenue, Parlier, CA 93648. Additionally, the District owns two
neighboring land parcels with approved permits for future cemetery use. The District
has a combined total of 2.7-acres reserved for future development. The District
informed LAFCo that the cemetery facility has a 20-year capacity.
The cemetery obtains its irrigation water sources from one underground well located at
the cemetery’s premise.
The District’s general manager annually reviews and identified the District’s
infrastructure needs, repairs, and improvements expenditures and allocates funding for
the upcoming year.
3. PRESENT CAPACITY OF PUBLIC FACILITIES AND ADEQUACY OF
PUBLIC SERVICES THAT THE AGENCY PROVIDES OR IS
AUTHORIZED TO PROVIDE
The District’s facilities are adequate to continue supporting burial and interment of
human remains within the Parlier area.
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4. EXISTENCE OF ANY SOCIAL OR ECONOMIC COMMUNITIES OF
INTEREST IN THE AREA IF THE COMMISSION DETERMINES
THAT THEY ARE RELEVANT TO THE AGENCY
As observed by LAFCo, there no social or economic communities of interest exist near
the District relevant to the agency’s service provisions.
5. THE PRESENT AND PROBABLE NEED FOR THOSE PUBLIC
FACILITIES AND SERVICES OF ANY DISADVANTAGED
UNINCORPORATED COMMUNITIES WITHIN THE EXISTING
SPHERE OF INFLUENCE
The District services are limited to burial and interment of human remains, and
maintenance of its public cemetery. For the purposes of this section, services provided
by the District do not support growth or induce population growth. Fresno LAFCo
observes that services provided by the District would not present a direct benefit to a
DUC as detailed in the MSR.
4 . RECOMMENDATIONS
In consideration of information gathered and evaluated during the Municipal Service Review, it
is recommended the Commission:
1. Receive this report and any public testimony regarding the proposed Municipal Service
Review and proposed sphere of influence update.
2. Find that the Municipal Service Review is exempt from the California Environmental
Quality Act pursuant to section 15306 (Information Collection).
3. Approve the recommended Municipal Service Review determinations, together with any
changes deemed appropriate.
4. Approve the recommended sphere of influence determinations, together with any
changes deemed appropriate.
5. Affirm the existing Parlier Cemetery District SOI.
6. Recommend that the District seek interested candidates to fill the vacancy on the
District’s board.
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5 . ACKNO WL ED GEMENTS
This Municipal Service Review update was prepared by Fresno LAFCo. Supporting
documentation was made available through the effective partnership between District staff and
LAFCo. LAFCo extends its appreciation to the District for their assistance in the development of
this Municipal Service Review.
Available Documentation – documents used for the preparation of this report consist of public
records and are available at the Fresno Local Agency Formation Commission office located at:
Fresno Local Agency Formation Commission
2607 Fresno Street, Suite B
Fresno, California 93721
The Municipal Service Review is available on Fresno LAFCo’s website,
http://www.fresnolafco.org/default.asp
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