LAFCO
Kingsburg Cemetery
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KINGSBURG CEMETERY
DISTRICT
MUNICIPAL SERVICE REVIEW AND
SPHERE OF INFLUENCE UPDATE
Report to the
Fresno Local Agency Formation Commission
MSR 17-10 / SOI-178
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
KINGSBURG CEMETERY DISTRICT
Burial and interment of human remains
Contact Information
Manager: Carmen Rojas, Jr.
Address: 12782 E. Clarkson Avenue
Kingsburg, CA 93631
Mailing Address: P.O. Box 542
Kingsburg, CA 93631
Phone: (559) 897-2426
Business hours: 7:00 a.m. to 4:30 p.m., Monday-Friday, excluding major holidays
Management Information
District formation: 1925
Principal act: Health and Safety Code section 9000 et seq., Public Cemetery District Law
Special district powers: Prescribed in Government Code Section 9040-9056
LAFCo
Authorized services:1 Own, improve, and maintain cemeteries and provide interment of human
remains
Governing body: Three-member Board of Trustees
Board members: Appointed Expires
Stan Palm 04/26/2005 01/04/2021
Wesley L. Carlson 10/18/2016 01/07/2019
Janet Larson 02/24/2010 01/03/2018
Board meetings: Each last Tuesday of each month at 1:00 p.m., at the District office
Staffing: Five full-time employees
Service Information
Population served: 25,955 people, estimate
Acres served: 71,710 acres
Infrastructure: One 38-acre cemetery facility, buildings, vehicles, machinery and equipment
Fiscal Information
Budget: $1,288,200
Sources of funding: Annual property taxes, endowment, burial plots, and service fees
Rate structure: Fee schedule, plot fee, and endowment
Administrative Policies
Master plan: No Policies/Procedures: Yes SOI boundary formed: 1976
SOI updated: 2017 Other: Member of California Association of Public Cemeteries
California Special Districts Association
1 Pursuant to Government Code sec. 56425(i).
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Table of Contents
1. MUNICIPAL SERVICE REVIEW ........................................................................................................ 5
Principal Act ............................................................................................................................................... 5
District Service Area ................................................................................................................................... 5
Authorized District Services ....................................................................................................................... 6
Fresno LAFCo MSR Policy ........................................................................................................................... 6
District Growth and Population Projections .............................................................................................. 7
Disadvantaged Unincorporated Communities .......................................................................................... 9
District Infrastructure .............................................................................................................................. 10
District Finances ....................................................................................................................................... 11
Public Facilities, Opportunities for shared Facilities ................................................................................ 13
Government Accountability ..................................................................................................................... 14
Any Other Matters Related to Effective or Efficient Service Delivery ..................................................... 16
2. MSR DETERMINATIONS ................................................................................................................ 17
3. SPHERE OF INFLUENCE UPDATE ............................................................................................... 20
4. RECOMMENDATIONS ..................................................................................................................... 22
5. ACKNOWLEDGEMENTS ................................................................................................................. 22
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Figure 1 – District 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 California Public
Cemetery District Law provides broad statutory authority for public cemetery districts to own,
improve, expand, and operate public cemeteries. 2
Kingsburg 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 Kingsburg
area. The District is a multiple county independent special district governed by a three-member
board of trustees. The Fresno County Supervisor representing District 4 appoints eligible
trustees to four-year terms. Candidates eligible to serve as trustees 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’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,
also referred to as the superintendent, is assisted by one administrative assistant and three
grounds persons.
DISTRICT SERVICE AREA
The 2010 Kingsburg Cemetery District MSR describes the District’s service area and sphere of
influence (SOI) being coterminous and encompassing 23,000 acres in Fresno County only. The
2010 service review covered only the portions of the District in Fresno County and did not depict
or account for District territory within Kings or Tulare Counties.
LAFCo now depicts the entire District service area encompassing all three counties. According to
geographic information systems (GIS) data gathered during the preparation of this service
review, the entire District service area and SOI encompass 71,710 acres. LAFCo estimates that
33,194 acres are in Tulare County; 27,812 acres are in Fresno County; and, approximately 9,704
acres are in Kings County, as shown on Figure 1- District Map. For the purposes of LAFCo
proceedings, Fresno County is the principal county, meaning that County of Fresno has the
greater portion of the entire assessed value, as shown on the last equalized assessment roll of
the county or counties, of all taxable property within the district for which a change of
organization or reorganization is proposed (emphasis added).3
Main roads within the District include State Route 99, Dewolf Avenue, South Del Rey Avenue,
South Mendocino Avenue, East Kamm Avenue, East Conejo Avenue, and Elkhorn Avenue.
The District is generally bordered by Floral Avenue to the north, Temperance Avenue to the
west, the Riverside Ditch waterway in Kings County to the south, the Kings-Tulare County line,
then south along the Kings-Tulare County line, then northeast and generally follows the Cross
2 Health and Safety Code (HSC) sec. 9000.
3 GC sec. 56066, “Principal County."
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Creek canal near the St. Johns River in Tulare County. The District’s most eastern edge is
bordered by the Road 96 and Avenue 368 intersection in Tulare County.
The District is adjacent to the Selma Cemetery District and Parlier Cemetery District to the north,
Reedley Cemetery District and Alta Cemetery District to the east, Visalia Public Cemetery District
(Tulare County) and Hanford Cemetery District (Kings County) to the south, and Oak Grove
Cemetery District to the west.
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, at its discretion, opt to reaffirm, expand, delete a SOI, or approve, deny, or approve with
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conditions any changes of organization or reorganization affecting the governmental agency as a
result of the information gathered during the MSR update process.4
As noted, Fresno County is the principal county and Fresno LAFCo is therefore responsible for
updating the District’s SOI consistent with GC sec. 56425(g). Fresno LAFCo has prepared this
service review consistent with GC sec. 56430 to update the District’ SOI.
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.
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
25,955 people inside the District’s boundaries.5 These population estimates/projections do not
exactly match the boundaries of the District, but they provide a basis for reviewing possible
future demands for cemetery services in the areas served by the District.
The Counties of Fresno, Tulare, and Kings are the land use authorities for the unincorporated
areas within the District, respectively. The City of Kingsburg is the only incorporated city within
the District’s boundaries, and City of Kingsburg is the land use authority within the incorporated
boundaries. Kingsburg’s General Plan designates urban uses for the area inside the City’s SOI.
Unincorporated Fresno County, Tulare County, and Kings County
The Fresno County General Plan designates a majority of the land within the District for
agricultural uses with the exception of the unincorporated communities and the City of
Kingsburg. The Tulare County General plan designates land within the District for agricultural
uses; and the Kings County General Plan designates land within the District as general
agricultural uses.
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.6 According the Fresno County general plan, rural
settlement areas surrounded by agricultural and open space have historically experienced little
4 Fresno Local Agency Commission – Policy 107 – Municipal Service Review Policy.
5 Calculated population by LAFCo based on 11 US census tracts, 16 block group units within the District.
June 19, 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.
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growth since their establishments. Substantial population growth in these areas is not
anticipated in the future.7
According to the Tulare County General Plan, the Tulare County Association of Governments
(TCAG) anticipates that the percentage of Tulare County’s population living in unincorporated
areas will decrease by 2030.8 The TCAG provides growth projections for Tulare County between
2007 and 2030. The TCAG forecasts a 1.3 percent annual population growth rate assumption to
forecast population growth in unincorporated Tulare County.9 The City of Dinuba is near the
District’s boundaries and the unincorporated community of Traver is the only community within
the District’s service area in Tulare County.
According to Kings County 2035 General Plan, Kings County has an annual average growth rate
of 3.8 percent since 1980. Much of Kings County’s population growth increase is inflated due to
the opening of Avenal State Prison, Corcoran State Prison, the California Substance Abuse
Treatment Facility, and expansion of Naval Air Station Lemoore.10 Disregarding military and
correctional institutions population influx, King’s countywide population growth is at a rate of
approximately two percent annually since 1980. The unincorporated Kings County’s total
population is estimated at a population of 35,311 people. King’s County General Plan forecasts
reaching a total population of approximately 52,174 by year 2035 for the unincorporated areas
of Kings County.11
City of Kingsburg
The City of Kingsburg is the only city within the District’s boundaries. Kingsburg’s city limits
encompass 2,235 acres, while the City’s SOI encompasses 4,019 acres. There are 1,784 acres
within the Kingsburg SOI suitable for future urban development. According to the U.S. Census
information, the City of Kingsburg has an estimated population of 11,681 people, and a housing
stock of 3,900 units.12
According to Kingsburg’s General Plan, the City’s overall population growth rate is maintained by
the City at an annual average of three percent when factored over continuous five-year
intervals, and the rate for any one year is not to exceed five percent.13
Fresno Council of Governments (COG) projects population in the Kingsburg SOI to grow by 5,830
people over the 35-year 2015-2050 period, the equivalent of a 1.1 percent annual population
growth rate.14 The Fresno COG projects the City of Kingsburg will reach a population of 14,590
by 2025, and a population of 18,570 by 2050.
7 County of Fresno, General Plan Agriculture and Land Use Element, page 2-26.
8 Population Projections, Tulare County General Plan, page 2-30.
9 Table 2-15 Projected Annual Growth Rates, Tulare County General Plan, page 2-30.
10 2035 Kings County General Plan EIR, SCH#2008121020, Section 4.11 Population and Housing.
11 Ibid.
12 U.S. Census, American Fact Finder – American Community Survey 5 year estimates, 2011-15, Kingsburg
City, California. Accessed, June 19, 2017.
13 City of Kingsburg. General Plan. October 2013.
14 Table 21- Projection of Total Population: Fresno County and Local Jurisdictions: 2015-2050, Fresno
County 2050 Growth Projections, Fresno Council of Governments,
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District Interment Rate
Health and Safety Code identifies those authorized to be interred in a cemetery district’s
facilities.15 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 100 to 110 interments. The District
further informed LAFCo that only 20 acres of the 38-acre cemetery are developed with burial
sites and 18 acres are available to the District for future expansion. The District’s 18-acre
reserve is located immediately north of the existing cemetery facility. Assuming an industry
standard planning estimate of 550 plots per acre, the District’s 18-acre reserve could
accommodate about 9,900 future interments. Based on industry standards, the District has
interment capacity beyond LAFCo’s 20 to 25 year SOI planning horizon.
Communication with the District indicates that it has no plans to request an SOI expansion or
annex any future territory into the District. The District’s growth is restricted on all sides by
other similar cemetery districts. LAFCo expects that growth of District facilities will occur
through expansion of its existing facilities or the purchase/lease of real property within the
District boundaries.
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.
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)
http://www.fresnocog.org/sites/default/files/publications/RTP/2018_RTP/Fresno_COG_2050_Projections
_Final_Report_050417.pdf.
15 HSC section 9060-9069.
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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.
For the purpose of this MSR, it is presumed that the area(s) identified as potential DUCs are
inhabited in the absence of a complete application filed with Fresno LAFCo.16
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.17 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.
During LAFCo’s demographic assessment, LAFCo did not identify any DUCs as defined by
Commission policy within the portion of the District in Fresno County nor within the District
boundaries in Kings County.
LAFCo observes that the unincorporated Tulare County community of Traver satisfies Fresno
LAFCo’s DUC criteria. Traver is recognized by the U.S. Census Bureau as a Census Designated
Place in Tulare County. Traver is located near the State Route 99 and Merritt Drive interchange.
According the U.S. Census, Traver has an estimated population of 711 residents, and a housing
stock of 193 units. The potential DUC is located inside Tulare County’s U.S. Census Tract 03.02-
Block Group 3. This census unit reports an average MHI of $36,563 for years 2010 through
2014.
For the purposes of this section, services provided by the District do not support growth or
induce population growth. The DUC is located within the District, and residents are eligible to
request District services.18
DISTRICT INFRASTRUCTURE
The District’s infrastructure consist of one 38-acre cemetery facility located at 12782 E. Clarkson
Avenue, Kingsburg, CA 93631. The District also owns the District office building, a shop,
16 Per GC sec. 56046, the number of registered voters is established as of the date a certificate of filing for
an application is issued by the executive officer. “Inhabited territory” means territory within which there
reside 12 or more registered voters. All other territory shall be deemed “uninhabited.” This MSR
presumes that the potential DUCs are inhabited for the purposes of the analyses herein.
17 US Census Bureau, http://www.census.gov/acs/www/guidance_for_data_users/estimates/.
18 GC sec. 56430 (a)(2)
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equipment, and machinery needed to provide burial and interment services. The District
management maintains an equipment/machinery roster that annually is reviewed by the
general manager to identify potential maintenance needs, replacements, or new investments.
The District informed LAFCo that its cemetery facility is in position to grow further north when
necessary. The District owns majority of the land bounded by Mehlert Street to the north, 6th
Avenue to the west, East Clarkson Avenue to the south, and 10th Avenue to the east.
The cemetery obtains its irrigation water source from two underground wells; one well is
situated in the cemetery’s eastside and the second on the west. The eastern well pump has a
rating capacity of 300 gallons per minute, and runs two valves. The western well has a similar
well rating, however runs three valves. The east and west well are strictly used for irrigation
purposes. The District does not monitor its irrigation groundwater pumping.19
The District’s office building and visitors building are connected to a smaller underground well
powered by a three-horse power pump. The District informed LAFCo that all three underground
wells have adequate capacity to continue serving the District’s needs.
Among many other items, the District also owns:
Golf carts (used within cemetery premises),
District pick-up trucks/vehicles, and
A backhoe.
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 and financial systems in place to continue providing services
to its residents. The following information and analysis is based on the District’s annual budgets
and supportive documents made available to LAFCo.
Consistent with the requirements of its principal act, the District prepares and adopts an annual
budget on or before August 30th of each year.20 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.
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, including land in Counties of Tulare and Kings. The District receives its
share the 1% property tax based on its pre-Proposition 13 level of taxation through the Fresno,
Kings, and Tulare County Auditor-Controller/Treasurer–Tax Collector. The District receives
19 LAFCo communication with District General Manager, July 13, 2017.
20 HSC sec. 9070-9079 et. seq.
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annual property tax revenues of approximately $190,692 from Fresno County,21 approximately
$59,158 from Tulare County,22 and approximately $14,024 from Kings County.23 Additionally,
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.24
At the time this service review was prepared, the District financial activity indicated that
anticipated operating expenditures were greater than anticipated total operating revenues. The
District informed LAFCo that plot sales and service fee revenues can fluctuate from year-to-year;
however, minor financial deficits are generally balanced by the District’s fund reserve budget.
During fiscal year (FY) 2016-2017, the District operated under an annual budget of $1,288,200.
The District’s FY 2016-17 estimated $402,200 in revenue and approximately $470,111 in
expenditures. At the time this MSR was prepared, the District had no outstanding long-term
loans or debt.
The District on average has approximately $656,000 in cash with the Fresno County Treasury,
and approximately $230,000 cash in its bank account not in reserve. The District’s FY 2016-17
budget shows that the District has a total available cash balance of approximately $886,000.
The District’s budget identifies several expenditures that are summarized in three large
categories: employee salaries, service and supplies, fixed assets, and reserves.
The District’s annual property tax revenue is approximately $267,000. Additional revenues are
generated from interest rates earned on District bank accounts and the endowment fund. The
District’s budget identifies $6,200 of interest earned from its bank accounts and $129,000 in
charges on services rendered by the District.
The District provided LAFCo with two current independent auditor’s reports, financial reports,
and supplementary information for the fiscal years ending June 30, 2015 and June 30, 2016. 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 with generally accepted accounting principles (GAAP). The District
21 Schedule of Levies for FY 2016-17, County of Fresno
http://www.co.fresno.ca.us/ViewDocument.aspx?id=71892.
22 Property Tax Revenue Estimates for FY 2016-17, Tulare County
http://tularecounty.ca.gov/treasurertaxcollector/index.cfm/property-tax-accounting/reports/property-
tax-revenue-estimates/2016-17-revenue-estimate/.
23 LAFCo communication with Kings County Auditor-Controller-Tax Assessor, June 27, 2017.
24 Kingsburg Cemetery District, Report on Audit of Financial Statement for Year Ended June 30, 2016.
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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, 2016, the District’s assets exceeded its liabilities by
$2,424,478. Of this amount, unrestricted net position of $90,614 is invested in capital assets
and $1,271,272 is restricted for maintenance of the cemetery facility. The District has
$1,062,592 in unrestricted net position that is available for future District spending. As of June
30, 2015, District’s assets exceeded liabilities by $2,319,512 with $100,025 invested in capital
assets and $1,328,656 restricted for maintenance of the District’s facilities.
For the year ending on June 30, 2016, total net position increased by $104,966. For year ended
on June 30, 2015, the District total net position increased by $85,701.
As of the end of FY 2014-2015, the District’s government funds reported a combined ending
fund balance of $2,372,589. Of this amount, $1,070,108 is unassigned and available for
spending, with none of it designated for specific future use by the board of trustees of the
District.
According the District’s financial statements, the District’s general fund budget for year ending
on June 30, 2017, projects a deficit of approximately $60,411. Various factors contribute to the
District’s 2017 anticipated financial deficit. For example, District revenues, sales and services
are anticipated to decrease and expenditures are planned to increase.25 The District informed
LAFCo that rates charged for services are not anticipated to increase significantly in 2017.
Despite LAFCo’s concerns of the District’s financial deficit, the District’s board informed LAFCo
that it strives to keep fees affordable for its customers.26
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.27 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. Through June 2016, the District reports $542,986 had
been received by the fund which must remain in the endowment fund. Over $728,286 in
accumulate interest earning is available for the cemetery care and maintenance. During June
2016, the District transferred $135,000 of interest from the endowment care fund to the
general fund for cemetery care and maintenance.
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’s boundaries
overlap with the following agencies:
• City of Kingsburg
25 Kingsburg Cemetery District, Report on Audit of Financial Statement for Year Ended June 30, 2016.
26 LAFCo Conversation with District General Manager, July 13, 2017.
27 Health & Safety Code section 9065.
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• Counties of Kings and Tulare
• Selma Kingsburg Fowler County Sanitation District
• Kings River Conservation District
• Fresno County Fire Protection District
• Consolidated Irrigation District
• Consolidated Mosquito Abatement District
• West Fresno County Red Scale District
• Kingsburg Hospital District
At the time this MSR was prepared, there were no apparent opportunities for potential sharing
of facilities with other agencies. It is noted that much of the work and equipment used in the
performance of the District’s duties is unique and specific to the District.
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’s 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 representing District four is responsible for appointing persons who are registered
voters and residents within the District boundaries to serve on the board. LAFCo observes that
although the District spans three counties, the District’s board is comprised of two Fresno
County trustees and one trustee from Kings County. If warranted, Health and Safety code
provides the Fresno County Supervisor authority to appoint three or five persons from any
county in which the district is located to the board of trustees.28 Each trustee is required to take
the oath of office prior to being appointed on the District’s Board, and file annual Form 700 –
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.29
The District is governed by a three-member board of trustees, and functions independently from
the Counties of Fresno, Kings, and Tulare. 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.30
28 HSC Section 9021(b).
29 HSC section 9022.
30 HSC section 9024.
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The current District board of trustees’ terms are staggered and are set to expire in consecutive
years in 2018, 2019, and 2021. The District’s board of trustees receive a monthly $50 per diem
for attending monthly meeting.
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, also known as the District Superintendent, 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 Superintendent is assisted by the District secretary, and
three grounds persons. The District’s daily operations are performed by five full-time
employees. The District has adopted policy that defines the District’s personnel structure and
its administrative hierarchy.
The District’s hours of operation are from 7:30 a.m. through 4:30 p.m., Monday through Friday,
excluding major holidays. The District office is closed during the lunch hours. Regular board meetings
are held on the last Tuesday of each calendar month at 1:00 p.m. at the Kingsburg Cemetery District
office located at 12782 E. Clarkson Avenue, Kingsburg, CA 93631. 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.
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 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 Superintendent 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.31 The District
provided LAFCo a copy of the District’s rules and regulations dated August 28, 2012. 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) 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.32 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.
31 HSC section 9044(a).
32 California Association of Public Cemeteries, http://www.capc.info/about_CAPC.html, May 5, 2017.
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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 Kingsburg, Tulare
County, and Kings County area.
ANY OTHER MATTERS RELATED TO EFFECTIVE OR EFFICIENT
SERVICE DELIVERY
Sustainable Groundwater Management Act
The District’s jurisdictional boundaries overlap with the Central Kings Groundwater
Sustainability Agency (GSA).33 The District’s facilities and underground wells are in solely in the
Central Kings Groundwater Sustainability Agency. 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.34 As such, LAFCo anticipates that within the next five years the local GSAs
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.
The Central Kings Groundwater Sustainability Agency (CKGSA) is comprised of Consolidated
Irrigation District (CID), Fresno County, Kings County, and Tulare County. Kingsburg Cemetery
District is represented by CID and Fresno County as it pertains to participation with future
recharge programs, and interaction with the CKGSA.35 Likewise, 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.36
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. The District informed LAFCo that it does not track its underground
pumping with respect to volume.
33 California Department of Water Resources, SGMA Portal,
http://sgma.water.ca.gov/portal/gsa/print/211.
34 California Department of Water Resources, SGM Sustainable Groundwater Management,
http://www.water.ca.gov/groundwater/sgm/gsa.cfm.
35 LAFCo communication with CID General Manager, May 4, 2017.
36 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 Kingsburg, California
and the unincorporated community of Traver, in Tulare County.
The Counties of Fresno, Tulare, and Kings are the land use authorities for the
unincorporated areas within the District, respectively. The City of Kingsburg is the only
incorporated city within the District’s boundaries, and City of Kingsburg is the land use
authority within the incorporated boundaries.
According to the ACS U.S. census tracts/block group units located within the District,
there is an estimated total population of 25,955 people inside the District’s boundaries.
The District annually averages 100 to 110 interments. The District informed LAFCo that
only 20 acres of the 38-acre cemetery are developed with burial sites and 18 acres are
available to the District for future expansion. The District has interment capacity
beyond LAFCo’s 20 to 25 year SOI planning horizon.
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 did not identify any DUCs as defined by Commission policy within the portion of
the District in Fresno County nor within the District boundaries in Kings County. LAFCo
observes that the unincorporated Tulare County community of Traver presents the two
criteria of Fresno LAFCo’s DUC Policy.
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 38-acre cemetery facility located at 12782 E.
Clarkson Avenue, Kingsburg, CA 93631. Only 20 acres of the 38-acre cemetery are
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developed with burial sites and 18 acres are available to the District for future
expansion. The District informed LAFCo that it annually averages 100 to 110 interments.
The District estimates that its 18-acre land reserve provides the District sufficient
interment capacity for the next 20 to 25-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 cemetery obtains its irrigation water source from two underground wells; one well
is situated in the cemetery’s eastside and the second on the west. The east and west
well are strictly used for irrigation purposes. The District does not monitor its irrigation
groundwater pumping.
The District’s office building and visitors building are connected to a smaller
underground well powered by a three-horse power pump. The District informed LAFCo
that all three underground wells have adequate capacity to continue serving the
District’s needs.
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, Kings, and Tulare
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 on average has approximately $656,000 in cash with the Fresno County
Treasury, and approximately $230,000 cash in its bank account not in reserve. The
District’s FY 2016-17 budget shows that the District has a total available cash balance of
approximately $886,000.
The District’s general fund budget for year ending on June 30, 2017 projects a deficit of
approximately $60,411. The District informed LAFCo that plot sales and service fee
revenues can fluctuate from year-to-year; however, minor financial deficits are
generally balanced by the District’s fund reserve budget.
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The District informed LAFCo that rates charged for services are not anticipated to
increase significantly in 2017. Despite LAFCo’s concerns of the District’s financial deficit,
the District’s board informed LAFCo that it strives to keep fees affordable for its
customers.
The District has an established endowment fund. Through June 2016, the District
reports $542,986 had been received by the fund which must remain in the endowment
fund. Over $728,286 in accumulate interest earning is available for the cemetery care
and maintenance. During June 2016, the District transferred $135,000 of interest from
the endowment care fund to the general fund for cemetery care and maintenance.
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 Kingsburg area.
6. ACCOUNTABILITY FOR COMMUNITY SERVICE NEEDS,
INCLUDING GOVERNMENT STRUCTURE AND OPERATIONAL
EFFICIENCIES
The District is an independent special district governed by a three-member board of
trustees, and functions independently from the Counties of Fresno, Kings, and Tulare.
LAFCo observes that although the District spans three counties, the District’s board is
comprised of two Fresno County trustees and one trustee from Kings County. If
warranted, Health and Safety code provides the Fresno County Supervisor authority to
appoint three or five persons from any county in which the district is located to the
board of trustees.
The board has an appointed District Superintendent tasked to carry out District policy,
direct the agency’s operations, and provide daily supervision of staff and facilities. The
District’s daily operations are performed by five 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 Kingsburg area.
7. ANY OTHER MATTERS RELATED TO EFFECTIVE OR EFFICIENT
SERVICE DELIVERY, AS REQUIRED BY COMMISSION POLICY
The District’s is situated within the Central Kings Groundwater Sustainability Agency.
LAFCo anticipates that within the next five years the local GSAs 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 OF 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 Fresno County General Plan designates a majority of the land within the District for
agricultural uses with the exception of the unincorporated communities and the City of
Kingsburg. The Tulare County General plan designates land within the District for
agricultural uses; and, Kings County General Plan designates land within the District as
general agricultural uses.
The Counties of Fresno, Kings, and Tulare are the land use authorities for
unincorporated territory within the District. The City of Kingsburg is the land use
authority for the incorporated land. Kingsburg’s city limits encompass 2,235 acres,
while the City’s SOI encompasses 4,019 acres. There are 1,784 acres within the
Kingsburg SOI suitable for future urban development.
2. PRESENT AND PROBABLE NEED FOR PUBLIC FACILITIES AND
SERVICES IN THE AREA
The District’s facilities consist of a 38-acre cemetery and office building located at 12782
E. Clarkson Avenue, Kingsburg, CA 93631. Of which only 20 acres are developed with
burial sites and 18 acres are available to the District for future expansion. The District
informed LAFCo that it annually averages 100 to 110 interments. The District has
interment capacity beyond LAFCo’s 20 to 25 year SOI planning horizon.
The cemetery obtains its irrigation water source from two underground wells; one well
is situated in the cemetery’s eastside and the second on the west. The District’s office
building and visitors building are connected to a smaller underground well powered by a
three-horse power pump. The District informed LAFCo that all three underground wells
have adequate capacity to continue serving the District’s needs.
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 Kingsburg 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.
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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 Kingsburg Cemetery District SOI.
6. Recommend that the District address its FY 2017-18 deficit by reducing expenses or
generating sufficient revenue to create a balanced budget.
5 . ACKNO WL ED G EMENTS
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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