LAFCO
Clovis Cemetery
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CLOVIS CEMETERY DISTRICT
MUNICIPAL SERVICE REVIEW AND
SPHERE OF INFLUENCE UPDATE
Report to the
Fresno Local Agency Formation Commission
MSR-17–06 / SOI-174
David E. Fey, AICP, Executive Officer
George W. Uc, Senior Analyst
Juan Lara, Analyst I
Amanda Graham, Office Assistant
2607 Fresno Street, Suite B
Fresno, CA 93721
June 14, 2017
CLOVIS CEMETERY DISTRICT
Burial and interment of human remains
Contact Information
Manager: Anna M. Herrera, General Manager
Address: 305 North Villa Avenue
Clovis, CA 93612
Phone: (559) 299-6057
Management Information
District formation: 1925
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 Districts 2, 3, and 5
Appointed Expires
Board members: Stanley E. King, Chairman 01/10/2017 01/03/2021
James Linenbach, Vice-Chairman 11/04/2003 01/07/2019
Charles Rigsbee 01/09/2007 01/06/2020
Dan “Dan” Guice 07/15/2014 07/03/2018
Ron Rose 08/09/2016 01/07/2019
Board meetings: Each third Tuesday of the month at 9 a.m., at the District office
Staffing: 11 full-time employees
Service Information
Population served: 304,740 approximate
Acres served: 879,000 acres
Infrastructure: Six noncontiguous cemeteries, shop buildings, district vehicles, and equipment
Fiscal Information
Budget: $1,877,702
Sources of funding: Property taxes and special assessment
Rate structure: Fee schedule, plot fees, and endowment
Administrative Policies
Policies/Procedures: Yes By-laws: Yes SOI Determined: 1973
SOI Updated: 2017 Other: Member of California Association of Public Cemeteries
California Special District Association
Special District Risk Management Authority
1 Pursuant to Government Code Section 56425(i)
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Table of Contents
1. MUNICIPAL SERVICE REVIEW ............................................................................ 6
Principal Act ................................................................................................................ 6
District Service Area ................................................................................................... 6
Authorized District Services ....................................................................................... 7
Fresno LAFCo MSR Policy ........................................................................................ 7
District Growth and Population Projections ................................................................ 8
Disadvantaged Unincorporated Communities ........................................................... 10
District Infrastructure ................................................................................................ 12
District Finances ........................................................................................................ 13
Public Facilities, Opportunities for Shared Facilities ................................................ 16
Government Accountability ...................................................................................... 17
Any Other Matters ..................................................................................................... 19
2. MSR DETERMINATIONS ....................................................................................... 20
3. SPHERE OF INFLUENCE UPDATE ..................................................................... 23
4. RECOMMENDATIONS ........................................................................................... 25
5. ACKNOWLEDGEMENTS ....................................................................................... 25
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Figure 1 – District Map
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Figure 2 – DUC Map
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1 . MUNI CI PAL S ERVI CE R E VI EW
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 entirely revised and recodified effective as of 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
Clovis Cemetery District (District) was formed in 1925 to provide burial and interment of human
remains, to meet the cultural, economic, religious, and social needs within the Clovis area. The
District is an independent special district governed by a five-member board of trustees. Fresno
County Supervisors representing Supervisorial Districts 2, 3, and 5, appoint trustees to four-year
terms to serve on the District’s governing body. Candidates eligible to serve as a trustee must
be a registered voter and resident within the District’s boundaries. The board of trustees is
solely responsible for all aspects of the District. State legislation authorizes the board of
trustees to appoint a general manager to oversee the District’s daily operations.
DISTRICT SERVICE AREA
Clovis Cemetery District is the largest public cemetery district in Fresno County. The District’s
service area and sphere of influence (SOI) are coterminous and encompass 879,000 acres in
northeast Fresno County. The District service area spans east of State Route 41 (SR), generally
follows the Madera-Fresno County line to the north, a portion of the District extends east
toward the Fresno-Inyo County line, generally north of SR 180.
Population concentrations within the District occur in the City of Clovis, City of Fresno, and the
unincorporated communities of Auberry, Friant, Lakeshore, Prather, and Shaver Lake. A
substantial portion of the District’s service area lies in the unincorporated areas of Fresno
County. Land uses outside of the two cities are primarily agricultural, rural residential and open
space.
The District owns six cemetery facilities located within the District’s boundaries: Clovis
Cemetery, Red Bank Cemetery, Academy Cemetery, Tollhouse Cemetery, Auberry Cemetery,
and Sentinel Cemetery.
The District is bordered by Dunlap Cemetery, Sanger/Del Rey Cemetery, and Squaw Valley
Cemetery. Unlike most special districts, cemetery districts do not hold a monopoly on
interment services within their boundaries. Private cemeteries, both religious and secular, can
and do compete with public cemeteries particularly in more urbanized areas. As such, often
times various private cemeteries can exist inside the jurisdictional boundaries of a public
cemetery district.
2 Health and Safety Code section 9000
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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
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 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; and
Burial and interment of human remains.
FRESNO LAFCO MSR POLICY
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, based on the determinations and recommendations, take various actions in regard to a
SOI, such as reaffirm an existing SOI, expand it, delete (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.
3 Fresno Local Agency Commission – Policy 107 – Municipal Service Review Policy.
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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.
As previously mentioned, population concentrations within the District occur in the City of
Clovis, City of Fresno, and the unincorporated communities of Auberry, Friant, Lakeshore,
Prather, Big Creek, and Shaver Lake. The County of Fresno, City of Clovis, and City of Fresno are
the land use authorities for territory inside the District’s service area.
The Fresno County general plan designates majority of the unincorporated land in the District as
agricultural and secondary uses include rural residential and open space land uses. The District’s
service area is located within the County’s Sierra North Regional Plan (SNRP) area. Within the
SNRP area, the County has the following land use planning documents in place within the
District’s jurisdictional boundaries:
Millerton New Town Specific Plan
Quail Lake Estates Specific Plan
Bretz Mountain Village Plan
Shaver Lake Forest Specific Plan
Wild Flower Village Specific Plan
The largest population concentration within the District occurs in the City of Clovis and City of
Fresno. The largest growth area anticipated to occur inside the District’s service will likely be
generated by City of Clovis.
According to the ACS U.S. census, there is an estimated total population of 304,740 people
inside the District’s boundaries.4 The population estimates/projections do not exactly match the
District’s boundaries; however, it provides a foundation for estimating possible future demands
for cemetery services in the District’s service area.
City of Clovis
The City of Clovis is completely within the District. It has an incorporated footprint of 15,479
acres, and a sphere of influence (SOI) that encompasses 21,109 acres. There are 5,630 acres
within Clovis’ SOI available and planned for future urban development that. According to the
U.S. Census information, the City of Clovis has an estimated population of 100,437 people, and a
housing stock of 36,270 units.5
The City of Clovis has experienced a notable increase in population over the last ten years. The
Clovis General Plan uses a 2.9 percent annual growth rate assumption to forecast its future
4 Calculated Population by LAFCo using ACS five-year reports for 2011-14; 183 block group units within the
District boundaries. January 31, 2017.
5 U.S. Census, American Fact Finder – American Community Survey 5 year estimates, 2011-15, Clovis,
California. Accessed, February 21, 2017.
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growth.6 According the Clovis’ General Plan Housing Element, the City’s population is
anticipated to grow to 133,800 by the year 2020.7
City of Fresno
Approximately 30,682 acres of Fresno’s SOI are within the District, 23,060 acres of which are
within the Fresno city limits and host a variety of urban land uses.
Fresno’s General Plan projects that the area within the Fresno’s SOI will accommodate an
additional population growth of approximately 226,000 new residents by 2035, which equates
to an average growth rate of 1.24 percent.8
LAFCo anticipates that land inside the City’s Southeast Development Area (SEDA) within the
District’s boundaries could develop after certain conditions are satisfied by City of Fresno. In
2006, the Commission conditioned future annexations of parcels within SEDA upon the adoption
of a SEDA specific or community plan, preparation and adoption of a master service delivery
plan, and preparation, and adoption and implementation of a program for annexing open space
areas and rural residential areas.9 The City of Fresno anticipates consideration of the SEDA
planning between 2018 and 2019, which is within the plan horizon for the City’s 2016 SOI.10
Unincorporated territory, County of Fresno
Majority of the unincorporated land in the District’s service area is east of the Fresno-Clovis
Metropolitan Area. Furthermore, the District is within the Fresno County General Plan’s Sierra-
North Regional Plan Area. The County’s General Plan Housing Element identifies the District’s
location generally in the County’s Sierra Nevada Market Area. The Sierra-North Regional Plan
Area, as well as, Sierra Nevada Market Area have no incorporated cities.
There are several unincorporated communities spread out between the Sierra Nevada foothills
and the Sierra Mountain Range, these include the communities of Auberry, Friant, Lakeshore,
Prather, Tollhouse, Big Creek, and Shaver Lake. Rural housing, seasonal/vacation housing, and
recreational areas are prevalent in this portion of Fresno County.
According to the Fresno Multi-Jurisdictional Housing Element, Sierra North Regional Plan, within
the next eight years there are sites for 3,033 potential new units.11 The County’s General Plan
uses a growth rate of 1.6 percent for the unincorporated areas of the county. The County does
not anticipate substantial population growth to occur within this market area in the future.
6 City of Clovis, General Plan Housing Element, revised September 7, 2010 (GPA 2010-03, Resolution No.
2010-93), page 4-26.
7 City of Clovis, General Plan Housing Element, revised September 7, 2010 (GPA 2010-03, Resolution No.
2010-93), page 4-26.
8 City of Fresno 2016 MSR update, page 74. Adopted by Fresno LAFCo July 13, 2016.
9 City of Fresno 2016 MSR update, page 29. Adopted by Fresno LAFCo July 13, 2016.
10 City of Fresno, City Council Resolution No. 2016-105, adopted June 9, 2016.
11 Fresno Multi-Jurisdictional 2015-2023 Housing Element, Appendix 2A - Fresno County
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District Interment Rate
Health and Safety Code identifies those parties who are authorized to be interred in a cemetery
district’s facilities.12 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 site of the District if the board of
trustees have determined there is adequate space available to meet the foreseeable demands
of the District. As such, the District has the discretion to bill non-resident costumers a non-
resident fee to be interred in any of the District’s cemetery sites. 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 is ranked third in the State with regard to annual number of burials conducted by a
public cemetery district. The District averages 600 interments annually.13 The District’s
interment averages reflect interment spaces already purchased as well as those spaces that
need to be sold. The District informed LAFCo that the interment rate is in constant flux and
highly influenced by many variables such as annual death rates, interment community practices,
the decease roots/heritage, and the cemeteries’ space availability within the region.14 The
District informed LAFCo that cremation rates have increased from 3% in 1992 to approximately
35% in 2016; this trend is attributed to a shift in the community’s interment practice. The
District informed LAFCo that cremation urns, which are significantly smaller in comparison to
coffins cases, has assisted the District maintain a larger plot area inventory for future
interments.
LAFCO observes that District boundary growth to the south is restricted by the service area and
spheres of influence of the Sanger-Del Rey Cemetery District, Squaw Valley Cemetery District,
and Dunlap Cemetery District. There is the possibility for the District to expand north and/or
southeast of Dunlap; however, such growth would require a revision of the District’s SOI
boundaries and annexation into the District.
Using the Commission’s 20-year planning horizon for SOIs, the District informed LAFCo that it
does not expect any additional territory to be annexed into the District service area nor a need
to expand the type of services the District provides.
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.
12 HSC section 9060-9069.
13 LAFCO Phone communication with the District Secretary.
14 Communication with District General Manager, via email May 8, 2017
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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 the subject agency.
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.15 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.
The District’s entire boundary includes portions of east City of Fresno, the City of Clovis, and
unincorporated areas east of Clovis. A large portion of District is located within census
geographic units that exceeds the threshold for Disadvantaged Communities as defined by
California Water Code section 79505.5.
There are two DUCs within the District boundaries, which are also situated within the City of
Fresno’s SOI.
Area 1 – Is an unincorporated area within the Fresno SOI and enclosed by Fresno city
limits. The DUC is bounded by Shields Avenue to the north, Winery Avenue to the east,
Clinton Avenue to the south, and extends across SR 168 over to Cedar Avenue in the
west. The DUC area consists of approximately 965 unincorporated properties that are
completely surrounded by the City of Fresno. The DUC is situated within four US Census
block group units. According to the US Census ACS five-year estimate reports Census
Tract 32.01-Block Group 1 had an MHI of $34,716; Tract 32.01-Block 2 had an MHI of
$32,568; Tract 32.02-Block Group 2 had an MHI of $28,403; and Tract 52.02-Block Group
1 had an MHI of $39,250 between 2010 and 2014.
Area 2 – Is also situated within Fresno’s SOI and enclosed by the Fresno city limits. The
DUC area is bounded by Princeton Avenue to the north, Cedar Avenue to the east,
McKinley Avenue to the south, and First Avenue to the west. The DUC area consists of
15 US Census Bureau, http://www.census.gov/acs/www/guidance_for_data_users/estimates/.
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approximately 1,200 unincorporated properties that are surrounded by the
incorporated limits of the City of Fresno. The DUC is situated within five US Census block
group units. According to the US Census ACS five-year estimate reports Census Tract
33.01-Block Group 1 had an MHI of $30,580; Tract 33.02-Block 1 had an MHI of $20,371;
Tract 33.02-Block Group 2 had an MHI of $45,320; Tract 33.02-Block Group 3 had an
MHI of $29,181; and Tract 33.02-Block Group 4 had an MHI of $47,292 between 2010
and 2014.
During the preparation of this service review, LAFCo staff learned that the California
Department of Water Resources – Disadvantaged Communities Mapping Tool, Integrated
Regional Water Management Program, recognizes the Community of Friant as a Severely
Disadvantaged Unincorporated Community. The DWR mapping tool identifies Friant with a
population of 263 people, 181 residential units, and a MHI of $18,884. However, at the time
LAFCo prepared this service review the US Census data showed the community of Friant within a
US Census Block Group unit that exceeds the DUC’s MHI threshold. According to the 2010-2014
ACS five-year US Census, census tract 55.15 block group 1 reported a MHI of $91,898. Even
though there is an MHI inconsistency between DWR’s and LAFCo’s data, LAFCo notes that Friant
has been designated as a Disadvantaged Community by a State agency.
District services are limited to interment and maintenance of its public facilities. For the
purpose of this MSR, it is presumed that the DUCs identified within District’s service area could
be considered inhabited in the absence of a complete application filed with Fresno LAFCo.
DISTRICT INFRASTRUCTURE
The District’s infrastructure consists of six noncontiguous cemeteries. The District also owns
facilities, equipment, and machinery distributed throughout the various cemeteries. The District
management maintains an equipment/machinery roster that annually is reviewed by the
general manager to identify potential maintenance needs, replacements, or new invests. The
District has combined cemetery facilities interment area of approximately 57 acres. The
following list provides cemetery site-specific information:
Academy Cemetery, the site encompasses 10 acres and is located on North Mendocino
Avenue near Tollhouse Road. This cemetery site is approximately 12 miles east of the
City of Clovis, and 13 miles northeast of the City of Sanger. This site hosts an average of
15 cremation services per year and has adequate capacity for the next 30 years, if
cremation trends continue to exist. This facility is a non-irrigated cemetery with an
existing well on site. The District has no current plans for site expansions at this facility.
Auberry Cemetery, the site encompasses approximately three acres and is located on
Auberry Road, east of Hokes Corner Lane. The District informed LAFCo that only half an
acre is in use; and, 2.5 acres are available for future use. This cemetery site is
approximately 20 miles east of the City of Clovis, and nine miles south of the community
of Prather. This site hosts an average of one burial service every four years and has
adequate capacity for the next 50 years. This facility is a non-irrigated cemetery.
Clovis Cemetery, this site encompasses 33 acres and is located south of Herndon
Avenue and east of Villa Avenue in the City of Clovis. This facility is the largest District
cemetery and hosts the District’s headquarters. The District estimates that this facility
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has a 30-year capacity; however, this estimate is influenced by the burial to cremation
ratio. The District informed LAFCo that the board of trustees has the ability to modify
the cemetery’s interior road patterns to accommodate for additional interment sites, if
needed in the future. The District irrigates this facility with water from an existing well.
Redbank Cemetery, this site encompasses five acres located on Shaw Avenue east of
Indianola Avenue, northeast of County Service Area No. 47 (Quail Lake Estates), and
approximately four miles east of City of Clovis. This facility host one storage shop,
district equipment, and machinery. Between 1989 and early 2000s, the District acquired
an additional 63 acres located immediately east and north of the existing five acres. The
District informed LAFCo that the County of Fresno has approved land use entitlements
for only 20 acres to expand its facilities. The District anticipates its planned 20-acre
expansion would occur in various phases. The intent of the expansion is to handle the
future interments after interment sites are no longer available at the Clovis Cemetery.
This facility is bounded to the north by the Enterprise Canal, and the land has water
right from Fresno Irrigation District. In 2015, the District financed the construction of a
turnout connection from the cemetery property to the Enterprise Canal. The District
obtains its water for this facility from existing well(s) and FID water rights. The District
informed LAFCo that this facility and completion of the 20-acre expansion would have a
75-year capacity.
Sentinel Cemetery, this site encompasses less than one acre, and is currently not in use.
This cemetery is located (APN 138-371-23) along the west side of Morgan Canyon Road
(Highway 168), approximately 500 feet north of Coyote Hills Lane. The District has plans
to develop this site to meet future demands but no timeline has been established to
begin its use.
Tollhouse Cemetery, this facility site is located on Tollhouse Road, south of Cemetery
Lane near the unincorporated community of Tollhouse. The original five-acre facility
hosts a storage shop and a restroom structure. In 1975, the District purchased a 13.95
acre property located immediately north of the original five-acre cemetery site. The
Tollhouse cemetery site encompasses approximately 20 acres. The District informed
LAFCo that this cemetery is at capacity. This cemetery site experiences 13 to 15
cremation interments per year. The District expects cremation to continue being the
prevalent trend; as such, the planned half-acre expansion will provide adequate capacity
for the next 30 years. This site is a non-irrigated cemetery with an existing well.
Additionally, District maintains a roster of all its various machines, tractors, buildings, interment
equipment, and various tools required to fulfill its responsibilities as a public cemetery. Among
many items, the District owns one office facility, two chapels, four golf carts (used within
cemetery premises), and nine District pick-up trucks/vehicles.
DISTRICT FINANCES
This section of the MSR summarizes and evaluates financial information provided by District
management. The District provided its financial data to assist LAFCo staff determine whether
the District has sufficient revenue streams and financial systems in place to continue providing
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services to its residents. The following information and analysis is based on the District’s annual
budgets and supportive documents made available to LAFCo.
The District prepares and adopts an annual budget on or before August 30th of each year in a
manner consistent with the requirements of its principal act.16 The District’s budget projects
anticipated revenues and expenditures using line items for the upcoming fiscal year. The
District reports its financial activities using two major governmental funds:
General Fund – the District’s major operation fund that accounts for all the agency’s
financial activities.
o Program revenue– include charges to customers for goods and services,
operating grants and contributions, and capital grants and contributions.
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.17
For the 2015-16 fiscal year, the District’s budget totals $1,877,702.42. At the time this MSR was
prepared, the District indicated that it had no outstanding long-term loans or debts.
The District’s annual property tax revenues amount to approximately $413,470. Additional
revenues are generated from interest rates earn on District bank accounts and the endowment
fund. The District’s budget identifies $1,000 of interest earned from its bank accounts, as well
as $58,000 of interest earned by the endowment care fund. The District’s revenue program
anticipates $1,260,000 to be generated from goods and services provided by the District. The
District’s total revenues amount to $1,498,470.
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 $1,032,500 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
$581,000, which allocates funding toward household expenses, liability insurance, and facility
maintenance and operational costs. Under the District’s fixed assets category, $213,345 are
allocated toward District equipment, improvement of cemetery sites, and property purchases.
The District’s total expenditures for FY 2015-16 amount to approximately $1,877,700.
During FY 2015-16, the District utilized approximately $379,232 from its reserves account,
equipment fund, and capital improvement funds to balance a foreseeable short fall its budget.
LAFCo observes that a continued shortage of revenue may require the District to consider an
increase in services rates to mitigate potential future shortfalls.
16 HSC sec. 9070-9079 et. seq.
17 Clovis Cemetery District, Report on Audit of Financial Statement for Year Ended June 30, 2015
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In LAFCo’s 2010 Clovis Cemetery District MSR, it was noted that there are financial constraints
related to the District’s share allocation of local property tax revenues, this is associated to the
State’s Education Revenue Augmentation Fund (ERAF). On an annual basis, the District does not
know the monetary amount it will receive from annual property taxes collected by the Fresno
County Auditor Controller/Tax Assessor. The uncertainty requires the annual review, and when
needed, the District adjusts service fees to account for possible short falls in its operating
budget.
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-
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 that have been kept to a minimum.
In the auditor’s report dated June 30, 2015, the District’s assets exceeded its liabilities by
$4,705,515. Of this amount, unrestricted net position of $897,456 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 $4,994,336 with
unrestricted net position equaling $1,486,610. Total net position decreased by $288,821 for the
year ended June 30, 2015. For the year ended June 30, 2014, total net position decreased by
$16,701.
As previously indicated, the District’s assets exceeded liabilities by $4,705,515 at the end of June
30, 2015. A significant portion of the District’s net position (33 percent) reflects its investment
in capital assets.18 Capital assets are used to provide services to customers and they are not
available for future spending. In addition, $2,131,127 (45 percent) of the District’s net position
is restricted for specific uses and is not available for future spending. Net position may serve
over time as a useful indicator of a government’s financial position.19
18 Clovis Cemetery District, Report on Audit of Financial Statements for Year Ended, June 30, 2015
19 Ibid.
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As of June 30, 2015, the District’s governmental funds reported combined ending fund balances
of $4,018,721, a decrease of $532,538 in comparison to the prior year, FY 2014-15. Of the
combined ending fund balance, $310,602 is unassigned and available for spending at the
District’s discretion.
According to the Auditor’s report, the District’s general fund budget for the year ending June 30,
2016, projects a deficit of $386,375.20 Compared to the current year, revenue is anticipated to
increase by $255,536 while expenditures are expected to decrease by $2,162. No interfund
transfers are expected to occur. Sales and service revenue is expected to increase by $303,632
while interest revenue is anticipated to decrease by $34,042. Labor costs are expected to
increase by $198,887. The District’s expenditures for services and supplies are expected to
decrease by $91,025 and capital outlay is expected to decrease by $110,024 compared to
2014/2015.
According to the District, service rates charged customers were not anticipated to increase in
the 2015-16 fiscal year.21
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 efficiency in provision of services within the region.
Opportunities for shared facilities are limited to the District’s administration and/or public
facilities. The geographic distance between each similar cemetery district such as Sanger-Del
Rey Cemetery District, Squaw Valley Cemetery District, and Dunlap Cemetery District is large
enough that it could burden personnel and service levels with longer travel times between
potential shared facilities.
The District’s jurisdictional boundaries overlap with the following type of special districts and
cities:
Kings River Conservation District
Fresno County Fire Protection District
Fresno County Library District
Consolidated Mosquito Abatement District
West Fresno County Red Scale District
City of Clovis
City of Fresno
In the past, the District indicated that it previously provided supporting staff assistance and
operation mentorship to Selma Cemetery District, Sanger/Del Rey Cemetery District, Parlier
Cemetery District, and Kingsburg Cemetery District. The District’s mentorship program ranged
from providing operation assistance, management procedural advise, training staff, and training
other District’s Board of Trustees. The District informed LAFCo that it plans to continue its
mentorship program with agencies that requested assistance from the District. LAFCO observes
20 Clovis Cemetery District, Report on Audit of Financial Statements for Year Ended, June 30, 2015
21 Ibid.
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that the District’s mentorship assists local agencies exchange expertise, gain experience, and
improves communication among local agencies.
The District participates in the Golden State Risk Management Authority, a Joint Powers
Authority, in order to keep the cost of required insurance at an affordable and consistent rate
for District employees.
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
Supervisors from District 2, 3, and 5 are 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
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.22
The District is an independent special district governed by a five-member board of trustees, and
functions independently from the County. 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.23 The current District board of trustees’ terms are staggered and are set to expire in
consecutive years as follows; one term ends 2018, two terms end 2019, one term ends 2020,
and one 2021. The District’s board of trustees do not receive a per diem for serving on the
board. Instead, the District pays for each trustees’ health care plan. 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 a full-time secretary and 11 cemetery grounds men.
Regular board meetings are held on the third Tuesday of each calendar month at 9:00 a.m. at
the Clovis Cemetery District office located at 305 North Villa Avenue, Clovis, CA 93612. The
22 HSC section 9022.
23 HSC section 9024.
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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 meeting of the board are
noticed consisted with the Ralph M. Brown Act.
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. Agendas for special meetings are posted at least 24 hours before the meeting, and
interested parties are contacted via telephone 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. If a public member desires to present to the
board, the person should to contact the District general manager in advance.
One full-time general manager is responsible for the daily operations of the District, with the support
of a full-time secretary, and 11 fulltime employees/cemetery grounds men. The general manager is
responsible for arranging burials, cemetery premises maintenance, and the preparation of the annual
district budget. The District’s secretary is responsible for financial accounts, billing books, and payroll.
The 11 grounds men are full-time employees and help maintain the District’s ground facilities and
assist with burial events.
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.24 The District
provided LAFCo a copy of the District’s policies and rules of order that outlines the District’s
government structure.
The District is a member of the California Association of Public Cemeteries (CAPC), and an active
participant in the local formation proposal to create a Central Valley California Special District
Association. 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.25 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 support
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 Fresno and Clovis
area.
24 HSC section 9044(a).
25California Association of Public Cemeteries, http://www.capc.info/about_CAPC.html, May 5, 2017.
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ANY OTHER MATTER RELATED TO EFFECTIVE OR EFFICIENT
SERVICE DELIVERY
Sustainable Groundwater Management Act
The western, valley portion of the District lies within the North Kings Groundwater Sustainability
Agency (NKGSA), which is composed of the Fresno Irrigation District (FID), the County of Fresno,
the City of Fresno, the City of Clovis, the City of Kerman, Biola Community Services District,
Garfield Water District, and International Water District. These agencies cooperate under an
Agency board of Directors to undertake sustainable groundwater management in the portion of
the Kings Sub basin underlying the GSA’s boundary. The Agency’s Board of Directors have also
entered into a Participation Agreement with Bakman Water Company and plans to enter in
Participation Agreements with the Fresno Metropolitan Flood Control District and California
State University Fresno.26
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 that rely on
groundwater pumping to establish recharge programs to offset and balance groundwater usage
within the groundwater table.
The District’s six facilities are noncontiguous throughout the Clovis and Sierra Nevada foothill
area. Underground wells are located at Academy, Clovis, Redbank, and Tollhouse cemeteries.
Only Clovis Cemetery pumps groundwater for irrigation purposes. The District designates
Academy, Redbank, and Tollhouse cemeteries as non-irrigated facilities. In addition, Redbank
Cemetery is located inside the FID boundaries and this property site is eligible to receive
contract surface water from the FID via the Enterprise Canal.
During the preparation of this MSR, the District informed LAFCo that it does not track it
underground pumping. The District does not appear to be actively engaged in a groundwater
recharge program, nor has it entered into a Participation Agreement with the NKGSA.
26 Gary R. Serrato, Executive Officer/Secretary, North Kings Groundwater Sustainability Agency, “Notice of
the North Kings Groundwater systtainability Agency’s Election to Become a Groundwater Sustainability
Agency for a Portion of the Kings Subbasin,” January 3, 2017.
27 California Department of Water Resources, SGM Sustainable Groundwater Management,
http://www.water.ca.gov/groundwater/sgm/gsa.cfm.
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2 . MS R D ET ER MI NAT I ON S
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 Clovis, City of Fresno,
and the unincorporated communities of Auberry, Friant, Lakeshore, Prather, and Shaver
Lake. A substantial portion of the District’s service area lies in the unincorporated areas
of Fresno County. Land uses outside of the two cities are primarily agricultural, rural
residential and open space.
The Fresno County general plan designates majority of the unincorporated land in the
District as agricultural and secondary uses include rural residential and open space land
uses. The City of Clovis and City of Fresno are the land use authorities for territory
inside the incorporate boundaries within the District’s service area.
According to the ACS U.S. census, there is an estimated total population of 304,740
people inside the District’s boundaries.
Communication with the District indicates that it has no plans to request an SOI
expansion or annex any future territory. 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 identified two DUCs within the District’s boundaries as defined by Fresno LAFCo
policy during the preparation of this report.
California Department of Water Resources – Disadvantaged Communities Mapping Tool,
Integrated Regional Water Management Program, recognizes the Community of Friant
as a Severely Disadvantaged Unincorporated Community.
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 consists of six noncontiguous cemeteries: Academy,
Auberry, Clovis, Redbank, Sentinel, and Tollhouse Cemeteries. The District also owns
facilities, equipment, and machinery distributed throughout the various cemeteries.
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The District management maintains an equipment/machinery roster that annually is
reviewed by the general manager to identify potential maintenance needs,
replacements, or new invests. The District has combined cemetery facilities interment
area of approximately 57 acres.
The District owns approximately 84-acres of land reserves for future District use. The
District informed LAFCo that each of its facilities has adequate interment capacities for
the next 30 to 50 years.
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 informed LAFCo that only Academy, Clovis, Redbank, and Tollhouse
cemeteries have existing underground wells. Redbank Cemetery is located inside the
FID boundaries and the property is eligible to receive surface water from the FID via the
Enterprise Canal. The District designates Academy, Redbank, and Tollhouse cemeteries
as non-irrigated facilities. The District does not track it underground pumping.
4. FINANCIAL ABILITY OF AGENCY TO PROVIDE SERVICES
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 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 that have been kept to a minimum.
5. STATUS OF, AND OPPORTUNITIES FOR, SHARED FACILITIES
The District indicated that it previously provided supporting staff assistance and
operation mentorship to Selma Cemetery District, Sanger/Del Rey Cemetery District,
Parlier Cemetery District, and Kingsburg Cemetery District.
The District informed LAFCo that it plans to continue its mentorship program with
agencies that requested assistance from the District. LAFCO observes that the District’s
mentorship assists local agencies exchange expertise, gain experience, and improves
communication among local agencies.
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6. ACCOUNTABILITY FOR COMMUNITY SERVICE NEEDS,
INCLUDING GOVERNMENT STRUCTURE AND OPERATIONAL
EFFICIENCIES
The District is an independent special district governed by a five-member board of
trustees, and functions independently from the County.
The District’s board of trustees do not receive a per diem for serving on the board.
Instead, the District pays for each trustees’ health care plan.
The board has an appointed District General Manager tasked to carry out District policy,
direct the agency’s operations, provide daily supervision of staff and facilities, and
administer the District’s expenditures with the support of a secretary and 11 cemetery
grounds men.
The District is a member of the California Association of Public Cemeteries (CAPC),
California Special District Association (CSDA), and a member of the Special District Risk
Management Authority (SDRMA).
The District’s government structure is appropriate to ensure adequate services are
provided and managed.
7. ANY OTHER MATTER RELATED TO EFFECTIVE OR EFFICIENT
SERVICE DELIVERY, AS REQUIRED BY COMMISSION POLICY
The District’s six facilities are noncontiguous throughout the Clovis and Sierra Nevada
foothill area. Underground wells are located at Academy, Clovis, Redbank, and
Tollhouse cemeteries. Only Clovis Cemetery pumps groundwater for irrigation
purposes. The District designates Academy, Redbank, and Tollhouse cemeteries as non-
irrigated facilities.
The District’s jurisdictional boundaries overlap with the North Kings Groundwater
Sustainability Agency. The District’s facilities and underground wells are in solely in the
valley floor within the North Kings Groundwater Sustainability Agency. LAFCo
anticipates that within the next five years the local GSAs will work with all 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 . S P HER E OF I NF LU E NC E U P DAT E
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 Fresno County general plan designates majority of the unincorporated land in the
District as agricultural and secondary uses include rural residential and open space land
uses. The City of Clovis and City of Fresno are the land use authorities for territory
inside the incorporate boundaries within the District’s service area.
The County of Fresno is the land use authority for unincorporated territory, and the
Cities of Clovis and Fresno are the land use authorities for their respective incorporated
territories. The City of Clovis’ General Plan designates urban uses for the area inside the
District boundaries. Likewise, the City of Fresno’s general plan designates urban uses
for the land inside the District boundaries.
2. PRESENT AND PROBABLE NEED FOR PUBLIC FACILITIES AND
SERVICES IN THE AREA
The District has combined cemetery facilities interment area of approximately 57 acres.
The District owns approximately 84-acres of land reserves for future District use. The
District informed LAFCo that each of its facilities has adequate interment capacities for
the next 30 to 50 years
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 informed LAFCo that only Academy, Clovis, Redbank, and Tollhouse
cemeteries have existing underground wells. Redbank Cemetery is located inside the
FID boundaries and the property is eligible to receive surface water from the FID via the
Enterprise Canal. The District designates Academy, Redbank, and Tollhouse cemeteries
as non-irrigated facilities. The District does not track it underground pumping.
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 Clovis area.
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.
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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.
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4 . RE CO MME N DATI O N S
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 Clovis Cemetery District SOI.
5 . AC KN OWL E DG EM EN TS
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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