LAFCO
Reedley Cemetery
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REEDLEY CEMETERY DISTRICT
MUNICIPAL SERVICE REVIEW AND
SPHERE OF INFLUENCE UPDATE
Report to the
Fresno Local Agency Formation Commission
MSR-17–07 / SOI-175
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
July 12, 2017
REEDLEY CEMETERY DISTRICT
Burial and interment of human remains
Contact Information
Manager: William C. Conrad, General Manager
Alternate Contact: Judy M. Guzman, Administrative Assistant
Address: 2185 S. Reed Avenue
Reedley, CA 93654
Phone: (559) 638-2731
Website: Reedleycemtery.com
Management Information
District formation: 1941
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: Three trustees, appointed by Fresno County BOS, District 4
Board members: Kenneth C. Dale, Jr. Appointed 1/31/2017 - Expires 1/4/2021
Michael Thomas Llewellyn Appointed 4/23/2013 – Expires 1/3/2018
Maurice N. Tabutol Jr. Appointed 5/25/2004 - Expires 1/6/2020
Board meetings: Each third Monday of each month at 7 p.m., at the District office
Staffing: Six full-time employees
Service Information
Population served: 41,739 people, est.
Acres served: 75,967 acres (Multiple County District, Fresno-Tulare Counties)
Infrastructure: One 41-acre cemetery facility, buildings, a vehicle, machinery and
equipment
Fiscal Information
Budget: $2,116,705
Sources of funding: Annual property taxes, endowment, burial plots, and service fees
Rate structure: Fee schedule, plot fee, and endowment
Administrative Policies
Policies/Procedures: Yes By-laws: No SOI formed: 1976
SOI updated: 2017 Other: Member of California Association of Public Cemeteries
California Special District Association
Public Cemetery Alliance
1 Pursuant to Government Code sec. 56425(i).
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Table of Contents
1. MUNICIPAL SERVICE REVIEW ........................................................................................................ 6
Principal Act ................................................................................................................................ 6
District Service Area .................................................................................................................... 6
Authorized District Services ........................................................................................................ 7
Fresno LAFCo MSR Policy Designation ........................................................................................ 7
District Growth and Population Projections ............................................................................... 8
Disadvantaged Unincorporated Communities .......................................................................... 10
District Infrastructure ................................................................................................................ 11
District Finances ........................................................................................................................ 12
Public Facilities, Opportunities for shared Facilities ................................................................. 14
Government Accountability ...................................................................................................... 14
Any Other Matters .................................................................................................................... 16
2. MSR DETERMINATIONS ................................................................................................................ 18
3. SPHERE OF INFLUENCE UPDATE ............................................................................................... 21
4. RECOMMENDATIONS ..................................................................................................................... 23
5. ACKNOWLEDGEMENTS ................................................................................................................. 23
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Figure 1 – District Map
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Figure 2 – DUC Map
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1 . MUNICIPAL SERVICE RE VIEW
PRINCIPAL ACT
The California Legislature authorized the creation of public cemetery districts in 1909 through
California Public Cemetery District Law, (Health and Safety Code section 9000 et seq.). This law
was revised in its entirety and recodified effective January 1, 2004. The California Public
Cemetery District Law provides broad statutory authority for public cemetery districts to own,
improve, expand, and operate public cemeteries. 2
The Reedley Cemetery District (“District”) was formed in 1941 to provide burial and interment of
human remains to meet the cultural, economic, religious, and social needs within the Reedley
and northern Tulare County area. The District is an independent special district governed by a
three-member board of trustees. The Fresno County Board of 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 service area boundaries. The board of
trustees is solely responsible for all aspects of the District’s operations. State legislation
authorizes the board of trustees to appoint a general manager to oversee the District’s daily
operations. The District’s general manager is assisted by one administrative assistant and four
grounds men.
DISTRICT SERVICE AREA
The District’s service area includes territory in both Fresno and Tulare Counties. The District’s
service area are SOI boundary are coterminous. The 2010 MSR presented the District’s service
area and SOI as 68,636 acres but in Fresno County only. This figure represented only the
territory within Fresno County and incorrectly omitted District land inside Tulare County. In the
current MSR, LAFCo has taken the effort to accurately depict the entire District service area in
both Fresno and Tulare Counties. LAFCo staff obtained sufficient geographic information
systems (GIS) data to identify the entire District’s service area in both counties. According to GIS
estimates, the entire District boundary and SOI encompass approximately 75,967 acres; 68,636
acres in Fresno County and 7,331 acres in Tulare County. The District is a multiple-county
special district, and Fresno County is the Principal County.
The District informed LAFCo that its service area covers 107 square miles in Fresno County and
11 square miles in Tulare County, for a total service area of 75,666 acres. Although there is a
slight difference between LAFCo and the District estimates, LAFCo notes that the margin of error
is less than 1%, which is generally accepted and ultimately reconciles previous LAFCo’s 2010
District size estimates.
The District’s boundaries generally are bounded by North Piedra Road approximately a half mile
to the north, South Smith Avenue to the west, Avenue 404 to the south (in Tulare County), and
Hills Valley Road to the east (see Figure 1).
2 Health and Safety Code (HSC) section 9000.
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Population concentrations within the District primarily occur in the City of Reedley. Incidental
rural residential areas exist within the unincorporated zones in the District.
The District’s boundaries abut Sanger-Del Rey Cemetery District to the north, Parlier Cemetery
District to the west, Alta Cemetery District and Squaw Valley Cemetery District to the east.
Unlike most other special districts, cemetery districts do not hold a monopoly on services they
provide within their jurisdictional boundaries. Private cemeteries, both religious and secular,
can and do compete with public cemeteries particularly in more urbanized areas. As such,
various private cemeteries can exist inside the jurisdictional boundaries of a public cemetery
district.
Main east to west roads within the District include East Manning Avenue, East Dinuba Avenue,
and East Adams Avenue. Main north to south roads within the District include South Frankwood
Avenue, South Reed Avenue, South Alta Avenue, and South Crawford Avenue.
AUTHORIZED DISTRICT SERVICES
Under Government Code (GC) section 56425(i), “when adopting, amending, or updating a
sphere of influence for a special district, the commission shall establish the nature, location, and
extent of any functions or classes of services provided by existing districts.” LAFCo observes that
the scope of District services is set forth in Public Cemetery District Law, wherein a cemetery
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 DESIGNATION
A Municipal Service Review (MSR) is required in order to prepare or update a local agency’s
sphere of influence. It is LAFCO’s observation that many special districts within Fresno County
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typically do not request or experience modifications to their service area or request an update
or revisions to the Commission’s adopted SOI for the subject agency.
While the Commission is not required by law to make any changes to a SOI, the Commission
may at its discretion opt to reaffirm, expand, or ‘zero’ a SOI, or approve, deny, or approve with
conditions any changes of organization or reorganization impacting the governmental agency as
a result of the information gathered during the MSR update process.3
In accordance with GC sec. 56066, Fresno County is the principal county. Fresno LAFCo is
responsible for updating the SOI for the District consistent with GC sec. 56425(g). In order to
update the agency’s SOI, Fresno LAFCo has prepared this service review consistent with GC sec.
56430.
DISTRICT GROWTH AND POPULATION PROJECTIONS
In this section of the MSR, LAFCo used demographic information gathered from the US Census -
American Community Survey (ACS) five-year reports for the 2011-2014 period, as well as land
use policy documents adopted by the land use authorities to estimate population growth within
the District’s service area.
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
41,739 people inside the District’s boundaries.4 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 and Tulare are the land use authorities for the unincorporated areas
within the District, respectively. The City of Reedley is the only incorporated city within the
District’s boundaries, and Reedley is the land use authority within the incorporated boundaries.
Reedley’s General Plan designates urban uses for the area inside the City’s SOI.
Unincorporated Fresno County and Tulare 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 Reedley.
Likewise, the Tulare County General plan designates land within the District for 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.5 According the Fresno County general plan, rural
3 Fresno Local Agency Commission – Policy 107 – Municipal Service Review Policy.
4 Calculated population by LAFCo based on five census tract block group units within the District. March
30, 2017.
5 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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settlement areas surrounded by agricultural and open space have historically experienced little
growth since their establishments. Substantial population growth in these areas is not
anticipated in the future.6
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 2030.7 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.8 The City of Dinuba and the
Communities of Orosi and Cutler are the nearest communities outside the District’s service area
in Tulare County.
City of Reedley
The City of Reedley’s incorporated boundaries include 3,457 acres, and the Reedley SOI
encompasses 4,762 acres. There are 1,305 acres within the Reedley SOI suitable for future
urban development. According to the U.S. Census information, the City of Reedley has an
estimated population of 25,092 people, and a housing stock of 7,240 units.9
According to Reedley’s 2013, General Plan Update report, the City experienced an average
annual growth rate of 2.54 percent over the last ten years (2003 to 2013), but over the last five
years (2008 to 2013), an average annual growth rate of 3.59 percent.10 The Reedley General
Plan assumes an average three percent annual population growth rate based upon the annual
growth rate over the last 10 years. Under the general plan’s buildout conditions, Reedley
anticipates to reach 34,821 residents by 2030.
District Interment Rate
Health and Safety Code identifies those authorized to be interred in a cemetery district’s
facilities.11 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
http://www.fresnocog.org/sites/default/files/publications/RTP/2018_RTP/Fresno_COG_2050_Projections
_Final_Report_050417.pdf.
6 County of Fresno, General Plan Agriculture and Land Use Element, page 2-26.
7 Population Projections, Tulare County General Plan, page 2-30.
8 Table 2-15 Projected Annual Growth Rates, Tulare County General Plan, page 2-30.
9 U.S. Census, American Fact Finder – American Community Survey 5 year estimates, 2011-15, Reedley
CDP, California. Accessed, May 19, 2017.
10 City of Reedley, Reedley General Plan 2030, SCH#2010031106, page 1-20.
11 HSC section 9060-9069.
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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 180 to 200 interments on a yearly basis.
The District only provides in-ground interments, disinterment, monument setting, and
associated cemetery services. The District informed LAFCo that it currently does not perform
cremations. LAFCo observes that cremation rates have increased within the Fresno area in the
past ten years; this trend is attributed to a shift in the region’s traditional interment practice.12
LAFCo notes that cremation urns are significantly smaller in comparison to coffins cases, which
assists the District maintain a larger plot area inventory for future interments. As such,
cremation trends can influence interment capacity availability for public cemeteries in Fresno
County.
DISADVANTAGED UNINCORPORATED COMMUNITIES
The Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000 (CKH) requires LAFCo
to make determinations regarding "disadvantaged unincorporated communities" ("DUCs") when
considering a change of organization, reorganization, SOI expansion, and when conducting
municipal service reviews.
For any update of a SOI of a local agency (city or special district) that provides public facilities or
services related to sewer, municipal and industrial water, or structural fire protection, the
Commission shall consider and prepare written determinations regarding the present and
planned capacity of public facilities and adequacy of public services, and infrastructure needs or
deficiencies for any disadvantaged unincorporated community within or contiguous to the SOI
of a city or special district.
GC sec. 56033.5 defines a DUC as: i) all or a portion of a “disadvantaged community” as defined
by sec. 79505.5 of the Water Code (territory with an annual median household income (MHI)
that is less than 80 percent of the statewide annual median household income and as defined in
GC sec. 56046 and WC sec. 79505.5); and a status of ii) “inhabited territory” (12 or more
registered voters), as defined by GC sec. 56046, or as determined by Commission policy. Fresno
LAFCo policy further refines the definition of a DUC as having at least 15 dwelling units at a
density not less than one unit per acre.
Geographic Information System (GIS) files were derived from the U.S. 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.13 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
12 Communication with Clovis Cemetery District General Manager, Municipal Service Review 2017-06.
13 US Census Bureau, http://www.census.gov/acs/www/guidance_for_data_users/estimates/.
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data was utilized to provide the economic and population backgrounds for this section of the
MSR.
District services are limited to burial and interment of human remains, setting of headstones
and maintenance of its public cemeteries. For the purposes of this section, services provided by
the District do not support growth or induce population growth. Fresno LAFCo observes that
services provided by the District would not present a direct benefit to a DUC.
LAFCo observes that majority of the District is rural agricultural land, while the City of Reedley
holds the majority of the District’s population. For the purpose of this MSR, the District serves
an area considered by water code as Disadvantaged Communities, LAFCo staff has also
identified one area that meets the DUC definition per Fresno LAFCo policy, shown on Figure 2.
Area 1 is located at the south of East Adams Avenue and east of Navelencia Avenue.
The City of Reedley is three miles southeast of the DUC, and City of Orange Cove is three
miles east of the DUC. The DUC is situated beyond three miles outside of the cities SOIs,
respectively. The DUC consists of 16 unincorporated rural residential parcels with
approximately 28 residential units surrounded by agricultural land. The DUC area is
located inside U.S. Census Tract 63.00-Block Group 4. In 2015, LAFCo identified this DUC
relying on U.S. census ACS five-year reports for 2006-10 period. At that time,
California’s statewide MHI reported for years 2006 through 2010 was $60,883;
therefore, the DUC threshold was $48,706 for that period. Between 2006 through 2010,
this area of concern reported an MHI of $47,639.
At the time this MSR was prepared, LAFCo utilized updated ACS datasets for years 2010
through 2014. According to ACS reports, the DUC is located within a census block group
unit that reported an MHI level of $49,893;14 which is much higher than the MHI level
previously reported for years 2006-10. Nevertheless, LAFCo observes that there may be
deficiencies in census data to accurately access MHI growth or reductions over time for
unincorporated communities. As a result, it is LAFCo’s intent to continue identifying this
community as a DUC.
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.
DISTRICT INFRASTRUCTURE
The District’s infrastructure consist of one 41-acre cemetery facility located at 2185 South Reed
Avenue, Reedley, CA 93654. The District also owns the District office building, a shop,
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 invests.
The District informed LAFCo that of the 41-acre cemetery, only 30 acres are developed with
burial sites and 11 acres are available to the District for future expansion. The District conducts
14 American Community Survey reports 2010-14, U.S. Census Tract 63.00 block group 4, Median
Household Income
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an average of 180 to 200 interment services per year and this cemetery has adequate capacity
for the next 25 years. As noted earlier, if cremation trends continue to rise in the Fresno County
region, this facility could have a longer capacity timeline.
The cemetery obtains its irrigation water source from an underground well located at the
cemetery’s premises. The District informed LAFCo that it does not monitor its groundwater
pumping. Among many other items, the District also owns:
Golf carts (used within cemetery premises)
District pick-up trucks/vehicles
A backhoes
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
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.15 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. 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. 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.16
At the time this service review was prepared, the District financial activity indicated that its total
operating revenues are greater than its anticipated total operating expenditures.
During fiscal year (FY) 2015-2016, the District budget amounted to $2,116,705. The District’s
expenditures amount to approximately $438,117. At the time this MSR was prepared, the
District had no outstanding long-term loans or debt.
The District on average has approximately $28,937 in cash with the Fresno County Treasury, and
approximately $4,815 cash in its bank account not in reserve. The District’s annual total
15 HSC sec. 9070-9079 et. seq.
16 Reedley Cemetery District, Report on Audit of Financial Statement for Year Ended June 30, 2015.
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available cash average is approximately $33,752. The District’s 2015-16 budget shows $908,698
as total cash in the bank.
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 annual property tax revenue amounts to an average of approximately $458,254.
Additional revenues are generated from interest rates earned on District bank accounts and the
endowment fund. The District’s budget identifies $63,340 of interest earned from its bank
accounts and $17,271 in all other revenue sources. The District’s revenue program anticipates
$669,142 to be generated from goods and services provided by the District. As previously
indicated, the District’s FY 2015-16 budget amounted to $2,116,705.
The District provided LAFCo with a current independent auditor’s report, financial report, and
supplementary information for the fiscal year ending June 30, 2015. 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
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
$3,606,545. Of this amount, unrestricted net position of $1,126,239 may be used to meet the
District’s ongoing obligation to customers and creditors. For the year ending on June 30, 2015,
total net position increased by $221,137.
As of the end of June 30, 2015 FY, the District’s government funds reported a combined ending
fund balance of $2,434,088. Of this amount, $303,124 is unassigned and available for spending,
with none of it designated for specific future use by the Board of Trustees of the District.
LAFCo notes that the District contributes to the California Public Employees’ Retirement System
(PERS). PERS is a public employee retirement system that acts as a common investment and
administrative agent for participating public agencies in California. For the year ended on June
30, 2015, the District’s total payroll for all employees totaled $226,924.17 Payments by the
District to the PERS plan during the same year aggregated to $216,955. As of June 2015, the
District is working with PERS to address the unfunded pension obligation of $13,064 for its
proportionate share of the net pension obligation.
17 Reedley Cemetery District, Notes to the Financial Statements for the Year Ended June 30, 2015.
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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. At the time this MSR
was prepared, there were opportunities identified that would present a benefit within the
Reedley Cemetery District area.
The District overlaps with the following types of local agencies that potentially could present
opportunities for future shared facilities:
Kings River Conservation District
Fresno County Fire Protection District
Alta Irrigation District
Consolidated Irrigation
Fresno County Library District
Consolidated Mosquito Abatement District
West Fresno County Red Scale District
City of Reedley
Sierra-Kings Hospital District
Central Valley Pest Control
County of Tulare
GOVERNMENT ACCOUNTABILITY
This section of the MSR considers various topics, such as compliance with state disclosure laws,
the Brown Act, public participation, i.e. open meetings, accessible staff, election processes, and
the agency’s governing structure. Additionally, this section of the MSR considers the agency’s
level of participation with the Commission MSR program.
The California Legislature authorized the creation of public cemetery districts in 1909 through
California Public Cemetery District Law. The Public Cemetery District Law was revised in its
entirety and recodified effective January 1, 2004.
California HSC section 9000 et seq. requires each public cemetery district to have a board of
trustees of at least three members to govern the District’s operation. The Fresno County
Supervisor from District four is responsible for appointing persons who are registrar voters and
residents within the District boundaries to serve on the board. Each trustee is required to take
the oath of office prior to being appointed on the District’s Board, and file annual Form 700s –
Statements of Economic Interests.
Fresno County is not responsible for providing any income or support to the District. Public
Cemetery District Law requires trustees to exercise their independent judgment on behalf of the
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.18
18 HSC section 9022.
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The District is an independent special district governed by a three-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.19 The current District board of trustees’ terms are staggered and are set to expire in
consecutive years as follows 2018, 2020, and 2021. The District board of trustees receive a
monthly $100 per diem compensation for attending district board meetings.20 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 one office assistant and four cemetery grounds men. The
District’s daily operations are performed by six full-time employees. The District has adopted
policy that defines the District’s personnel structure and its administrative hierarchy.
The District has a website (http://www.reedleycemetery.com/index.html) that includes its
mission statement, District services, contact information, business hours, agency history, staff
names, and board of trustees’ term information. If an individual cannot find specific District
information on the website, he/she is encouraged to contact the District’s general manager.
Regular board meetings are held at 7:00 p.m. on the third Monday of each month at the
Reedley Cemetery District office located at 2185 South Reed Avenue, Reedley, Ca 93654. 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 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 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.21 If a public member desires
to present to the board, the person should to contact the District general manager in advance.
As of January 1, 2004, statute requires that all public cemeteries adopt policies and procedures,
including bidding regulations, governing the purchase of supplies and equipment.22 The District
provided LAFCo a copy of the District’s policies and rules of order that outlines the District’s
government structure. Additionally, the District has adopted internal governance guidelines
that identify the District’s purpose, roles and responsibilities, government culture, and structure
and process. The District also has an adopted mission statement.
One full-time general manager is responsible for the daily operations of the District, with the
support of one administrative assistant, and four cemetery grounds men. The general manager
19 HSC section 9024.
20 Communication with district office assistant May 17, 2017
21 Communication and electronic mail with District General Manager, May 24, 2017
22 HSC section 9044(a).
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is responsible for arranging burials, cemetery premises maintenance, and the preparation of the
annual district budget. The District’s administrative assistant is responsible for financial
accounts, billing books, and payroll. The four grounds men are full-time employees and help to
maintain the grounds and assist with burial events.
The District is a member of the California Association of Public Cemeteries (CAPC), California
Special District Association (CSDA), and the Public Cemetery Alliance (PCA). 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.23 The CSDA is the association that provides a strong
voice for all independent special districts in the State by promoting legislative representation,
educational resources, and special district support and collaboration. The purpose of the PCA is
also provide a source of specializing services that relate directly to the operation of California
Public Cemetery Districts and to assist them in providing quality cemetery services within their
respective communities.24
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 Reedley 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 and Kings River East Groundwater Sustainability Agency (GSA).25 The
District’s facilities and underground wells are in solely in the Kings River East Groundwater
Sustainability Agency. The District informed LAFCo that it does not track its underground
pumping, and at the present time does not engage in groundwater recharge programs, nor has
it entered into any participation agreements with any of the GSAs overlapping the District’s
boundaries. Under State statute, a GSA is responsible for developing and implementing a
groundwater sustainable plan (GSP) to meet the sustainability goal of the basin to ensure that it
is operated within its sustainable yield, without causing undesirable results.26 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 Kings River East Groundwater Sustainability Agency (KREGSA) is comprised of: Alta Irrigation
District, City of Reedley, City of Orange Cove, City of Dinuba, Orange Cove Irrigation District, Hills
23 California Association of Public Cemeteries, http://www.capc.info/about_CAPC.html, May 5, 2017.
24 Public Cemetery Alliance, http://www.publiccemeteryalliance.com/
25 California Department of Water Resources, SGMA Portal,
http://sgma.water.ca.gov/portal/gsa/print/211.
26 California Department of Water Resources, SGM Sustainable Groundwater Management,
http://www.water.ca.gov/groundwater/sgm/gsa.cfm.
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Valley Irrigation District, Tri-Valley Water District, Cutler Public Utilities District, East Orosi
Community Service District, London Community Service District, Orosi Public Utilities District,
Sultana Community Service District, County of Fresno, and County of Tulare.27
Reedley Cemetery District will be represented by various water agencies that overlap the
District’s boundaries. These water agencies include City of Reedley, Alta Irrigation District,
Orange Cove Irrigation, and Fresno County. These water agencies will represent the District as it
pertains to participation with future recharge programs, and interaction with the KREGSA.
Likewise, KREGSA 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.28
27 Memorandum of understanding for implementation of SGMA in the Kings Groundwater Basin, Kings
River East GSA,
http://www.reedley.com/departments/city_clerk/agreements_contracts_and_leases/PDFs/MOU%20for%
20Implementation%20of%20the%20Sustainable%20Groundwater%20Management%20Act%20-
%20October%202015.pdf.
28 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
The Counties of Fresno and Tulare are the land use authorities for the unincorporated
areas within the District, respectively. The City of Reedley is the only incorporated city
within the District’s boundaries, and Reedley 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 41,739 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 one DUC within the District’s boundaries as defined by Fresno LAFCo
policy during the preparation of this report.
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 41-acre cemetery facility located at 2185
South Reed Avenue, Reedley, CA 93654.
The District informed LAFCo that of the total 41-acre cemetery, only 30 acres are
developed with burial sites and 11 acres are available to the District for future
expansion. This cemetery conducts an average of 180 to 200 interment services per
year and has adequate capacity for the next 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.
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The District draws its irrigation and facility water sources from one unmetered private
well located within the cemetery premises. The District informed LAFCo that it does not
monitor its groundwater pumping.
4. FINANCIAL ABILITY OF AGENCY TO PROVIDE SERVICES
Consistent with the requirements of its principal act, the District prepares and adopts an
annual budget on or before August 30th of each year. The District’s budget projects
anticipated revenues and expenditures using line items for the upcoming fiscal year.
The District’s primary source of revenue is the annual property tax charged to all parcels
within the District’s boundaries. The District receives its share the 1% property tax
based on its pre-Proposition 13 level of taxation through the Fresno County Auditor-
Controller/Treasurer–Tax Collector.
The District receives revenue from plot sales and services, intergovernmental
agreements, and land interest generated by sold plots, from fees charged for services
provided, operation grant funding, contributions, and capital grants.
The District’s financial practices conformed with generally accepted accounting
principles (GAAP).
During fiscal year (FY) 2015-2016, the District budget amounted to $2,116,705. The
District’s expenditures amount to approximately $438,117. At the time this MSR was
prepared, the District had no outstanding long-term loans or debt.
As of June 2015, the District is working with PERS to address the unfunded pension
obligation of $13,064 for its proportionate share of the net pension obligation.
At the time this service review was prepared, the District’s financial activity indicated
that its total operating revenues are greater than its anticipated total operating
expenditures.
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 Fowler 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 County. The District board of trustees
receive a monthly $100 per diem compensation for attending district board meetings.
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 one secretary and four full-
time grounds men employees.
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The District has adopted policy that defines the District’s personnel structure and its
administrative hierarchy. The District has adopted internal governance guidelines that
identify the District’s purpose, roles and responsibilities, government culture, and
structure and process. The District also has an adopted mission statement.
The District is a member of the California Association of Public Cemeteries (CAPC),
California Special District Association (CSDA), and a member of the Public Cemetery
Alliance (PCA).
The District’s government structure appears to be appropriate to ensure adequate services
are managed and provided to its ratepayers, and within the Reedley area.
7. ANY OTHER MATTERS RELATED TO EFFECTIVE OR EFFICIENT
SERVICE DELIVERY, AS REQUIRED BY COMMISSION POLICY
The District’s jurisdictional boundaries overlap with the Central Kings Groundwater
Sustainability Agency and Kings River East Groundwater Sustainability Agency (GSA).
The District’s facilities and underground wells are in solely in the Kings River East
Groundwater Sustainability Agency.
The 2010 MSR presented the District’s service area and SOI as 68,636 acres but in
Fresno County only. This figure represented only the territory within Fresno County and
incorrectly omitted District land inside Tulare County. According to GIS estimates, the
entire District boundary and SOI encompass approximately 75,967 acres; 68,636 acres
in Fresno County and 7,331 acres in Tulare County. The District is a multiple-county
special district, and Fresno County is the Principal County.
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3 . S PHERE O F INFLUENCE UPDATE
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
Reedley. Likewise, the Tulare County General plan designates land within the District
for agricultural uses.
Fresno and Tulare Counties are the land use authority for unincorporated territory, and
the City of Reedley is land use authority for the incorporated territories. The City of
Reedley’s General Plan designates urban uses for the area inside the Reedley SOI that
overlaps with the District.
2. PRESENT AND PROBABLE NEED FOR PUBLIC FACILITIES AND
SERVICES IN THE AREA
The District’s infrastructure consist of one 41-acre cemetery facility located at 2185
South Reed Avenue, Reedley, CA 93654. The District informed LAFCo that 30 acres are
developed with burial sites, and the District has 11 acres available for future expansion.
This cemetery conducts an average of 180 to 200 interment services per year and has
adequate capacity for the next 25 years.
The District informed LAFCo that it annually averages 180 to 200 interments on a yearly
basis. The District only provides in-ground interments, disinterment, monument setting,
and associated cemetery services. The District informed LAFCo that it currently does
not perform cremations. LAFCo observes that cremation rates have increased within
the Fresno area in the past ten years; this trend is attributed to a shift in the
community’s traditional interment practice.
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 internment of
human remains within the Reedley 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 . RECOMMENDATIO NS
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 Reedley Cemetery District SOI.
6 . ACKNOWL EDGEMEN 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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