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Riverdale Memorial
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RIVERDALE
MEMORIAL DISTRICT
MUNICIPAL SERVICE REVIEW AND
SPHERE OF INFLUENCE UPDATE
Report to the
Fresno Local Agency Formation Commission
MSR-18–04 / SOI-189
David E. Fey, Executive Officer
George W. Uc, Senior Analyst
Juan Lara, Analyst I
Amanda Graham, Office Assistant
Ryan McKelvey, Intern
2607 Fresno Street, Suite B
Fresno, CA 93721
June 13, 2018
RIVERDALE MEMORIAL DISTRICT
Maintenance of district facilities, veterans’ memorial hall, and land
Contact Information
Superintendent: Lance Reddington
General Manager: Carrol Reddington
District office: 3085 W. Mt. Whitney Avenue
Riverdale, CA 93656
Mailing address: P.O. Box 464
Riverdale, CA 93656
Phone: (559) 707-6986
Management Information
District formation: 1946
Principal act: Military and Veterans code section 1170 et seq.
Special district powers: Own and operate public facilities for the use of war veterans, public or private
organizations, and profit or non-profit organizations.
LAFCo
Authorized services:1 Vested under Military and Veterans code sections 1170-1259
Governing body: Five directors, elected or appointed by Fresno County Supervisors (nominated
by District 4 Supervisor)
Board members: Appointed Expires
Richard Schultz, President 2013 12/03/2021
Frances Flores, Vice-President 2015 12/06/2019
Leonard Acquistapace, Secretary 2016 12/06/2019
Gerald Leoni 2013 12/03/2021
Alan Silvera 2013 12/03/2021
Board meetings: Held on the second Tuesday, of each month at 3:00 p.m. at the District office2
Staffing: Two full-time employees and one part time employee
Service Information
Population served: 10,220 estimate
Acres served: 214,095 acres
District SOI: 214,095 acres
Infrastructure: District Memorial Hall
Fiscal Information
Budget: The district does not maintain an annual budget
Sources of funding: Annual property taxes and rental fees
Rate structure: The district did not disclose its rate structure
Administrative Policies
Policies/Procedures: Implementation of individual rental agreements per event held at the hall
By-laws: None SOI formed: 1976
SOI update: 2018 Other: California Special District Association
Special District Risk Management Authority
1 Pursuant to Government Code sec. 56425(i).
2 MSR questionnaire information request.
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Table of Contents
1. MUNICIPAL SERVICE REVIEW ........................................................................................................ 6
Principal Act ............................................................................................................................................. 6
District Service Area ................................................................................................................................ 6
Authorized District Services .................................................................................................................... 7
Fresno LAFCo MSR Policy ........................................................................................................................ 7
District Growth and Population Projections ............................................................................................ 7
Disadvantaged Unincorporated Communities ........................................................................................ 9
District Infrastructure ............................................................................................................................ 11
District Finances .................................................................................................................................... 12
Public Facilities, Opportunities for shared Facilities .............................................................................. 17
Government Accountability .................................................................................................................. 17
Any Other Matters ................................................................................................................................ 20
2. MSR DETERMINATIONS ................................................................................................................ 21
3. SPHERE OF INFLUENCE UPDATE ............................................................................................... 24
4. RECOMMENDATIONS ..................................................................................................................... 25
5. ACKNOWLEDGEMENTS ................................................................................................................. 25
Appendix A .................................................................................................. 26
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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
In 1935, the California Legislature authorized the creation of memorial districts through
enactment of the California Military and Veterans Code (MVC). Memorial districts are
authorized by their principal act to provide and maintain memorial halls, assembly halls,
buildings, public facilities, meeting places, indoor and/or outdoor recreation facilities, park and
recreation facilities for veteran soldiers, sailors, and marines who have honorably served the
United States in any wars or campaigns as well as for the use of persons or organizations other
than veterans.3
Riverdale Memorial District (“District”) was formed in 1946 under MVC section 1170 et seq.,
(hereafter “Memorial District Law”) by approval of the Fresno County Board of Supervisors. The
District is an independent special district governed by a five-member board of directors. As an
independent special district, the District is not governed by another legislative body (either a
city council or a county board of supervisors). Members of the board are elected at large and
eligible candidates must be a registered voter and resident within the district boundaries.
District board members are responsible for exercising powers granted by statute and their
independent judgement on behalf of the interests of residents, veterans, property owners, and
the community as a whole. The District’s daily activities are overseen by one full-time
superintendent, a general manager, and one part-time bookkeeper.
DISTRICT SERVICE AREA
The District is solely within the County of Fresno situated slightly north of the Fresno-Kings
County line. The District’s jurisdictional boundaries are generally West Mountain View Avenue
to the north, Interstate 5 to the west, East Excelsior Avenue and East Dorris Avenue to the
south, and East Avenue to the east (Figure 1). The District’s service area and sphere of influence
(SOI) are coterminous and encompass approximately 214,095 acres.
According to the California Special Districts Association, there are 27 veteran memorial districts
throughout the State of California.4 Clovis Veterans Memorial District is the only other
memorial district in Fresno County. There are no incorporated cities within the District; existing
unincorporated communities within the District include Riverdale, Laton, Lanare, Burrel, Five
Points, and Camden.
Classified street access through the District’s service area include West Mountain View Avenue,
Kamm Avenue, East Excelsior Avenue and East Dorris Avenue. Likewise, north to south-
classified streets within the District service area include State Route 41, South Walnut Avenue,
South West Avenue, Jameson Avenue, South Howard and Lassen Avenue.
3 MVC sec. 1191(a).
4 California Special Districts Association, Laws Governing Special Districts, page 19.
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AUTHORIZED DISTRICT SERVICES
Under Government Code (GC) section 56425(i), “when adopting, amending, or updating a
sphere of influence for a special district, the commission shall establish the nature, location, and
extent of any functions or classes of services provided by existing districts.”
The scope of District services are set forth in Memorial District Law. The District is authorized by
its principal act to provide and maintain memorial halls, assembly halls, buildings, public
facilities, and meeting places for the use of any person and or organizations other than war
veterans, and all United States war veterans or campaigns recognized by the California
Constitution.5
As of January 1, 2018, State law was amended to authorize veteran memorial districts, subject
to an election, to provide funding to providers of supportive services that improve the quality of
life for veterans and their families. If these services are approved by the voters within the
District through an election, memorial districts may allocate funding to assist veterans and their
families with behavioral health services, counseling, social services, case management,
affordable housing, and employment training and placement.6
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
conditions any changes of organization or reorganization impacting the governmental agency as
a result of the information gathered during the MSR update process.7
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
This section of the MSR will examine demographic information gathered from the US Census -
American Community Survey (ACS) five-year reports for the 2011-2014 period and the Fresno
County General Plan to estimate existing population and identify potential growth opportunities
within the District’s service area.
5 VMC code sec 1191(a).
6 Assembly Bill 671 (Chavez), MVC section 1191 (c) (1).
7 Fresno Local Agency Commission – Policy 107 – Municipal Service Review Policy.
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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
10,220 people inside the District’s boundaries.8 The population estimates does not exactly
match the boundaries of the District, but it provide a basis for reviewing possible future
demands for services in the areas served by the District.
County of Fresno is the land use authority for all territory inside the District’s service area. The
District’s service area is sparsely populated, and there are no cities within the District. The
following descriptions summarize the unincorporated communities within the District’s service
area:
Riverdale - The community of Riverdale is recognized as a Census Designated Place by
the U.S. Census Bureau. According to the U.S. Census, Riverdale has a population
estimate of 4,081 people and a housing stock of 960 units.9 Fresno County maintains a
Riverdale Community Plan.
Lanare - The community of Lanare is recognized as a Census Designated Place by the
U.S. Census Bureau. According to the U.S. Census, the community of Lanare has a
population of 304 people, and a housing stock of 82 units.10 Fresno County maintains a
Lanare Community Plan.
Five Points - Five Points is an unincorporated agricultural-based commercial center
located at the intersection of West Mount Whitney Avenue and Lassen Avenue (SR 269)
and Fresno Coalinga Road (SR 145), approximately 25 miles northeast of the City of
Coalinga. While Five Points did not participate in the past Census counts using the
Fresno County Standards of population density (3.1 persons per dwelling unit) for
residential uses, LAFCo staff estimates approximately 46 people and a housing stock of
approximately 15 dwelling units. Fresno County does not maintain a land use plan for
Five Points, however this community is depicted in the Fresno County General Plan
countywide land use diagram.
Burrel - Burrel is an unincorporated settlement located near the intersection of South
Jameson Avenue and West Elkhorn Avenue in Fresno County, approximately 13 miles
southeast of the City of San Joaquin. While Burrel did not participate in the past Census
counts using the Fresno County Standards of population density (3.1 persons per
dwelling unit) for residential uses, LAFCo staff estimates approximately 49 people and a
housing stock of approximately 16 dwelling units exist in the Burrel area. Fresno County
does not maintain a separate land use plan for Burrel.
Camden - Camden is an unincorporated settlement located near the intersection of East
Mount Whitney Avenue and State Route 41 in Fresno County, approximately 3 miles
8 Calculated population by LAFCo based on nine US census tracts, 4 block group units within the District.
November 27, 2017.
9 U.S. Census, American Fact Finder – American Community Survey 5 year estimates, 2011-15, Riverdale
CDP, California. Accessed, May 31, 2017.
10 U.S. Census, American Fact Finder – American Community Survey 5 year estimates, 2011-15, Lanare
CDP, California. Accessed, May 30, 2017.
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east of Riverdale. While Camden did not participate in the past Census counts using the
Fresno County Standards of population density (3.1 persons per dwelling unit) for
residential uses, LAFCo staff estimates approximately 93 people and a housing stock of
approximately 30 dwelling units.11 Fresno County does not maintain a separate land use
plan for Camden.
The Fresno County General Plan designates the majority of the land within the District for
agricultural uses with the exception of the unincorporated communities.12 According to the
Fresno County General Plan, the unincorporated communities and rural residential settlements
described in this section of the MSR have historically experienced little growth since their
establishment and substantial population growth is not anticipated.13
Services provided by the District do not facilitate, support, or induce population growth. The
District does not plan to grow beyond its existing service area. LAFCo expects that District
growth will occur through the expansion of its existing public facilities or the purchase/lease of
real property within the District boundaries. The District’s SOI is consistent with the
Commission’s 20 to 25-year planning horizon for SOIs.
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)
that is less than 80 percent of the statewide annual median household income and as defined in
GC sec. 56046 and WC sec. 79505.5); and a status of ii) “inhabited territory” (12 or more
registered voters), as defined by GC sec. 56046, or as determined by Commission policy. Fresno
LAFCo policy further refines the definition of a DUC as having at least 15 dwelling units at a
density not less than one unit per acre.
Geographic Information System (GIS) files were derived from the US Census Bureau's American
Community Survey (ACS) compiled for the five-year period 2010-2014 to identify the
demographic composition for the various census geographies. Although the ACS provides
annual and three-year estimates, the five-year reports between years 2010-2014 provide more
11 Fresno County General Plan Policy Document, Residential Uses. Page 2-1
12 Fresno County General Plan Countywide Land Use Diagram, Figure LU-1a.
13 Fresno County General Plan Agriculture and Land Use Element, page 2-26.
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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.14 The statewide MHI
reported for years 2010 through 2014 was $61,489. Hence, the calculated threshold for a DUC
is any geographic unit with a reported MHI that is less than $49,191. The census block group
data was utilized to provide the economic and population backgrounds for this section of the
MSR.
The District encompasses census geographic units that meet the Water Code definition of
Disadvantaged Communities based on their reported MHI levels alone. LAFCo notes that District
services include the ownership and maintenance of its public facility for the use of war veterans,
any person/s, and or any organization other than war veterans. For the purpose of this MSR,
residents within the District are eligible to benefit from District services. Services provided by
the District are not related to sewer, municipal and industrial water, or structural fire
protection.
Within the District, five unincorporated communities and settlements meet at least three DUC
indicators, as defined by commission policy. The five communities are shown on Figure 2 – DUC
Map, and have been previously described in the District Growth and Population Projection
section of this service review. Additional demographic information is presented as follows:
Area 1 - The unincorporated community of Riverdale is located within U.S. census tract
77.00-block group 1 and 3. According to the US census data, census tract 77.00-block
group 1 had a MHI of $44,219 and block group 3 had an MHI of $41,321 between years
2010-2014. This area of concern meets two DUC indicators identified by Commission
Policy 106: MHI threshold and at least 15 dwelling units. The Riverdale Public Utility
District provides street lighting, water, sewer, and fire protection within Riverdale.
Area 2 - The unincorporated community of Lanare is located within U.S. census tract
77.00-block group 4. According to the US census data, census tract 77.00-block group 4
had a MHI of $40,625 between years 2010-2014. This area of concern meets two DUC
indicators identified by Commission Policy 106: MHI threshold and at least 15 dwelling
units. The Lanare Community Service District provides water and a community center.
The public water system is currently managed by a court-appointed receiver.
Area 3 - The unincorporated settlement of Five Points is located within U.S. census tract
78.02-block group 1. According to the US census data, census tract 78.02-block group 1
had a MHI of $33,214 between years 2010-2014. This area of concern meets one DUC
indicators identified by Commission Policy 106: MHI threshold. LAFCo estimates that
there are 12 to 14 residential dwellings units within the Five Points area.
Area 4 - The unincorporated settlement of Burrel is located within U.S. census tract
76.00-block group 2. According to the US census data, census tract 76.00-block group 2
had a MHI of $32,466 between years 2010-2014. This area of concern meets two DUC
indicators identified by Commission Policy 106: MHI threshold and at least 15 dwelling
units. LAFCo estimates that there are 15 residential dwellings units within the Burrel
area.
14 US Census Bureau, http://www.census.gov/acs/www/guidance_for_data_users/estimates/.
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Area 5 - The unincorporated settlement of Camden is located within U.S. census tract
77.00-block group 1. According to the US census data, census tract 77.00-block group 1
had a MHI of $44,219 between years 2010-2014. This area of concern meets two DUC
indicators identified by Commission Policy 106: MHI threshold and at least 15 dwelling
units.
For the purpose of this MSR, in the absence of a complete application filed with Fresno LAFCo, it
is presumed that the identified unincorporated community within District’s service area are
inhabited.
DISTRICT INFRASTRUCTURE
The District owns and operates the Riverdale Memorial Hall located on 3085 West Mt. Whitney
Avenue in Riverdale. The memorial hall has was built in 1956 and through the years it has held
various events, including but not limited to business meetings, district board meetings, private
and public social gatherings, community events, wedding receptions, and other various types of
community-oriented events. The memorial hall encompasses 12,000 square feet of leasable
space, and it includes the east and west ballrooms each equipped with their own kitchen area.
The facility also includes a conference room and a patio area available to rent for any occasion.
The District owns and leases tables and chairs that are included with all room rentals. Any
prospective renter must contact the District’s general manager or superintendent to verify that
the proposed function is compatible with the District hall’s use criteria. If the proposed event
adheres to the District’s use criteria, then its facilities may be leased following execution of a
contract with the District. The District’s lease contract provides rental terms and conditions and
outlines the renter’s responsibilities on the day of the event.
During the preparation of this MSR, the District informed LAFCo that it regularly undertakes
building improvement projects. By practice, the superintendent or general manager identifies
necessary repairs and request the board’s approval to allocate funding toward those projects.
Funding approval allows staff to contract with local general contractor(s) to fulfill the project.
For example, in 2016 the District upgraded the memorial hall’s light fixtures and installed energy
efficient lighting, ceiling fans, and new windows to reduce the District utility bills. The District
informed LAFCo that its building is in adequate condition, and, as noted, is regularly maintained.
Other than the District’s on-going maintenance projects, the District does not have a formal
building improvement program in place to identify and plan for long-term improvement
projects.
The District owns three parcels within the community of Riverdale: APNs 053-260-08T, -09ST
and -07T. The District’s memorial hall, office headquarters, facility parking, and storage
buildings are located on APNs -08T and -09T, which combined amount to approximately 2.7
acres located on 3085 West Mt. Whitney Avenue, Riverdale. APN 053-260-07T is a nine-acre
parcel located west of Feland Avenue, south of Mt. Whitney Avenue, north of the Burrel Canal,
and east of Haslam Avenue. The District leases this parcel to the Riverdale Rodeo Association to
hold local events and festivals such as the annual Riverdale rodeo, festivities, and parades. The
nine-acre parcel consists of a rodeo arena area, event rooms and seating areas, horse barn
structures, open recreation space, and an enclosed unpaved parking area for events. The
Riverdale Rodeo Association maintains the facilities, and primarily operates independent from
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the District. Similar to the memorial hall, the District’s rodeo facilities are available to the public
to rent, and any prospective renter should contact the rodeo association and the District to
enquire about rules and regulations for this facility.
Fresno County Public Works and Planning Division designates rodeo use of the nine-acre parcel
as legal-non conforming.15 In 2008, Fresno County determined that the rodeo and its associated
events and activities could continue to be operated in conjunction with the Riverdale Rodeo,
which are held annually during the month of May. However, standalone uses such as outdoor
concerts are not authorized without first securing the necessary entertainment permits from the
District and Fresno County.
DISTRICT FINANCES
This section of the MSR considers financial information provided by District management. The
District provided financial data for LAFCo’s evaluation of District revenue and financial control
systems related to the services it provides. The following analysis is based on annual financial
audits and supportive documents made available by the District and County of Fresno Auditor-
Controller/Treasurer-Tax Collector (AC/TTC) Department.
This section will evaluate the District’s finances by examining its compliance with three statutes:
Memorial District Law sec. 1185(a), which describes the manner in which the District shall
account for its finances, and two sections of the Government Code, secs. 53891(a) and 53901,
that pertain to required annual submittal of financial information. These statutes are provided
in Appendix - A.
On January 7, 2016, LAFCo requested copies of the District’s adopted budgets, and/or policy
documents that summarize its operation to evaluate whether the District adheres to its principal
act. The District provided audited financial statements for the fiscal years ending on June 30,
2014 and June 30, 2015. The documents presented the District financial performance over the
previous fiscal year via balance sheets, cash flow statements and income statements.
Staff noted that the documents do not contain information about the District’s financial plans or
its annual budgeting practices. In response to staff’s inquiry about the District’s plans or annual
budget, the District informed LAFCo that it does not adopt a budget for its activities. Instead,
the District’s budget practice consists only of regular financial reports presented at each District
board meeting, a practice consistent with LAFCo’s 2007 MSR that notes that the District does
not adopt an annual budget.
GC sec. 53901 requires every local agency, within the County to file a copy of its annual budget
with the county auditor of the County in which it conducts its principal operations.16 If the local
15 Fresno County, Department of Public Works and Planning letter to Riverdale Rodeo Association, Date
June 17, 2008, http://riverdalerodeo.webs.com/Docs/Fresno_Co_Legal_Non-Conforming_Use.pdf.
16 GC sec. 53901. “Unless exempted by the county auditor 60 days after the beginning of its fiscal year,
every local agency, … shall file with the county auditor of the county in which it conducts its principal
operations, a copy of its annual budget. …If a local agency or special purpose assessing or taxing district
does not have a formal budget, it shall file a listing of its anticipated revenues, together with its
expenditures and expenses for the fiscal year in progress.”
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agency does not have a formal budget, this section permits it to file a listing of its anticipated
revenues, together with its expenditures and expenses for the fiscal year in progress. The
adoption of an annual budget is neither a requirement of the District’s principal act, nor of
Government Code. Further, Fresno LAFCo has no specific policy that encourages local agencies
to adopt an annual budget. Nonetheless, LAFCo staff calls attention to the lack of an annual
budget under the heading, “Issue of Note,” later in this review.
The AC/TTC Special District Accounting Department annually requests via mailed notice that all
special districts that have funds on deposit with Fresno County to complete a Special District
Organization Data Form in lieu of submitting an annual budget.17 To date, the District has not
provided Fresno County with a complete Special District Organization Data Form as required by
GC 53891(a). This will be discussed further under “Issue of Note.”
On March 27, 2018, LAFCo staff met with the District’s general manager and bookkeeper to
enquire about the District’s financial management practices. The District staff expressed that
because District revenue is modest, the District has not established annual budgets. The District
informed LAFCo that the superintendent and general manager have over 25 years of work
experience with the District, are well-known residents, and both implement frugal techniques in
managing the District’s finances. For example, the District’s bookkeeper informed LAFCo that
the District pays its monthly expenses on time, and it does not spend any money that is not
available in its bank account.18 By practice, the District board only authorizes facility
maintenance expenditures that can be fully funded by the District. The District informed LAFCo
that it annually receives sufficient revenues (property taxes and rental sales) to fund the
District’s operational costs.
Additionally, the District maintains its administration and rental costs low by allowing staff to
manage the facility remotely, and improvement projects are contracted with local contractors
on an as-needed basis. The District informed LAFCo that the superintendent and general
manager work around the clock and are normally in and out of the memorial hall. Access to the
District’s facilities are available to the public primarily by appointment only, or on event days.
Memorial District law requires the District to prepare an annual financial report that shall
contain “information and related data in such detail as may be necessary to accurately disclose
its financial condition and operations during the preceding fiscal year:
(1) Assets and liabilities at the beginning and end of the fiscal year.
(2) Receipts of any kind and the sources thereof.
(3) Disbursements of any kind and the purposes thereof.
(4) A list of all contracts, transactions, agreements of other obligations entered into.” 19
During the spring of each year, the District prepares biennial financial statements reporting its
financial activities that occurred between July 1st and June 30th of the previous two years.
During that time, an independent certified public accountant inventories the District’s
compliance with generally accepted accounting principles, state laws and local regulations. The
17 Fresno County AC/TTC, Consolidated Year End Information Request,
http://www.co.fresno.ca.us/Home/ShowDocument?id=1569.
18 District communication with LAFCo, March 27, 2018 meeting.
19 MVC sec. 1198.5.
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District is then required to file its financial statements with the Fresno County AC/TTC Financial
Reporting and Audits Department. According to AC/TTC staff, the District’s next audited
financial statement submittal is due by end of 2019, which will need to audit fiscal years ending
June 30, 2017 and June 30, 2018.20
Since the District does not prepare an annual District budget, LAFCo evaluated information
presented in the District’s audited financial statements for fiscal years ending on June 30, 2014,
June 30, 2015, and June 30, 2016, to determine the District’s financial conditions and ability to
continue providing its service.
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 AC/TTC. In 2017, the District
received $89,285 in property taxes charged to all parcels within the District.21 Furthermore, the
District generates revenues from facility rental fees and services, intergovernmental
agreements, operation grant via community contributions, and capital grants.22 The District
informed LAFCo that rental revenues fluctuate and are difficult to project on an annual basis;
however, room rental reservations provide a better estimate on a monthly basis.23
According to the District’s audited financial statements, the District reports its financial activities
in one operating general fund structure. The District’s general fund accounts for all financial
revenues and transactions, unless an item requires a specific account to be created to monitor
financial activity. Amounts reported as program revenue include facility rental charges,
property taxes, and rates charged to customers for goods and services.
As shown on Table 1 - RMD - Revenue, Expenditures, and changes in Fund Balance, the District
reported these line items in its fund balances for the years ended June 30, 2016 and June 30,
2015. The District uses fund accounting to ensure and demonstrate compliance with finance
related legal requirements.24
According to the District’s Audit, at the end of June 30, 2016, the District’s assets exceed its
liabilities by $481,223. Of this amount, unrestricted net position of $170,860 may be used to
meet the District’s ongoing obligations to customers and creditors. As of June 30, 2015, assets
exceeded liabilities by $469,532 with unrestricted net position equaling $182,134.25 Total net
position increased by $11,691 for the year ended June 30, 2016. For the year ended June
30, 2015, total net position decreased by $20,341.
During that same time period, the District’s fixed assets increased by a net of $22,965. The
increase was attributed to the purchase of building improvements and equipment less
depreciation. Depreciation expense, the ratable amortization of the cost of fixed assets,
20 Telephone conversation with AC/TTC staff May 22, 2018.
21 Fresno County Auditor-Controller/Treasurer-Tax Collector, Schedule of Levies Fiscal Year 2016-2017,
January 10, 2017.
22 Riverdale Memorial District, Report on Audit of Financial Statement for Year Ended June 30, 2015.
23 District communication with LAFCo, March 27, 2018 meeting.
24 Riverdale Memorial District, Report on Audit of Financial Statement for Year Ended June 30, 2016.
25 Riverdale Memorial District, Report on Audit of Financial Statement for Year Ended June 30, 2016.
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amounted to $25,444 for the current year. Prior year depreciation was $24,528. During the
prior year, there was no capital outlay.
Table 1 – RMD - Revenue, Expenditures, and changes in Fund Balance
2016 2015
Revenue
Property Taxes $83,668 $83,031
Rent $21,819 $23,602
Other $2,215 $872
Interest $2,206 $1,726
Intergovernmental $889 $928
Total Revenue $110,797 $110,159
Expenditures
Salaries and wages $37,620 $37,620
Repairs and maintenance $12,299 $3,468
Utilities $10,218 $9,233
Insurance $4,877 $5,228
Employee benefits $2,878 $2,878
Professional and specialized $1,839 $1,694
Services and supplies $1,533 $2,864
Other $803 $522
Communications $751 $669
Election $375
Dues and subscriptions $226 $211
Office supplies and postage $182 $238
Bank charges $61 $365
Security $300
Capital Outlay $48,409
Total Expenditures $122,071 $65,290
Net change in fund balance ($11,274) $44,869
Fund Balance, Beginning of year $182,134 $137,265
Fund Balance, end of year $170,860 $182,134
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) applicable
to state and local governments.
As of June 30, 2016, the District showed $1,775 as cash on hand, $36,083 cash in bank, and
$133,704 in the County of Fresno Treasury. The District has an estimated total of $171,562 in
cash within its three cash accounts.
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Issue of Note – lack of an annual financial budget/long-range plan
This issue of note highlights an opportunity for the District to consider the benefits of adopting
an annual budget and preparing a long-range service plan.
The preparation of financial statements in conformity with generally accepted accounting
principles requires local agencies management to make estimates and assumptions regarding its
finances. As noted earlier in this review, Military and Veterans code 1198.5.(a) requires the
secretary of the District to annually prepare a financial report signed by the board of directors
containing the following information and related data in such detail as may be necessary to
accurately disclose its financial condition and operations during the preceding fiscal year.
However, in contrast to an annual financial report, an annual budget is public participation
process that balances District’s current and future financial capacity with the community’s vision
for District facilities and services. The main difference is the public process as well as the scope
of data considered. If a financial statement is a “snapshot” of the District’s financial conditions,
an annual budget and service plan is a “forecast” of community needs over a longer-range
timeframe and how the District will manage its resources to achieve this goal. The budget is the
financial part of a long-range plan for the District. The planning process provides the community
with greater transparency into the operation and management of the District, which,
theoretically, builds community support for the District’s activities and direction. A budget
outlines a district’s spending plan for the funds it collects from its constituency, and it is an
integral part of demonstrating financial accountability and transparency to its taxpayers. A
budget insures that an agency has enough resources and controls to continue funding its
operation. The benefits of an annual budget process have been noted by the Special District
Leadership Foundation; one of the fundamental actions of a high performing special district,
according to the SDLF, is when a “board approves and annual balanced budget in an open and
public meeting and periodically reviews revenue and expenses for compliance with the
budget.”26
The District’s ability to maintain its public facility open for service relies on its ability to fund a
series of capital projects based on cash-on-hand, rather than from a long-range financial and
service plan that would be reassessed annually through the budget process. This process would
include forecasts of anticipated revenues and expenditures for the upcoming year, and facilitate
establishment of an emergency reserve.
During the preparation of this MSR, District staff informed LAFCo that they are willing to draft a
preliminary budget; however, this item will first need to be presented to the board, and
ultimately the board will provide staff direction.27
Although the District prepares annual audited financial statements, LAFCo notes that the
balance sheets included in the audit do not contain enough information to allow LAFCo to
evaluate whether the District has reasonable financial policies or financial controls in place to
budget beyond the day-to-day operation of the District.
26 https://docs.wixstatic.com/ugd/e1128e_fccd3b0e5f6a474d9f1bad253859ec3a.pdf.
27 March 27, 2018, meeting of LAFCo staff with the District’s general manager.
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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. The District has two
assets, the memorial hall and land that is leased to the Riverdale Rodeo Association. The District
shares its facilities for a rental fee. At the time this MSR was prepared, there were no
opportunities identified for additional shared facilities that would present a benefit to the
Riverdale Memorial District.
The District’s service area overlaps with the following types of special districts:
Kings River Conservation District
Lanare Community Service District
Kingsburg Hospital District
Consolidated Irrigation District
Riverdale Irrigation District
Riverdale Public Utilities District
Oak Grove Cemetery District
Consolidate Mosquito Abatement District
Riverdale Public Utility District
Liberty Water District
West Fresno County Red Scale 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 MSR program.
Memorial District Law requires each memorial district to have a board comprised of at least five
members to govern the District’s operation. At least three of the five available seats on the
District board must be designated for veterans as required by VMC section 1197.
The District is an independent special district governed by a five-member board of directors, and
functions independently from the County of Fresno. The District is not governed by another
legislative body (either a city council or a county board of supervisors). Members of the board
are elected at large and eligible candidates must be a registered voter, resident within the
district boundaries, and a minimum of three board seats must be designated for veterans.
Board members are responsible for exercising powers granted by statute and their independent
judgement on behalf of the interests of residents, property owners, veterans, and the
community as a whole. As elected officials, board members are accountable to the voters in the
District. The current District board of directors’ terms are staggered and two board seats are set
to expire in 2019 and three in 2021. LAFCo could not determine the District’s last contested
election date; and, based on available information all board members have been appointed by
the Fresno County Board of Supervisors, Supervisorial District 4 in lieu of elections.
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Each director is required to take the oath of office prior to being appointed to the District’s
Board and file a Form 700s – Statements of Economic Interests—upon taking office, annually,
and upon leaving office. Form 700s are disclosures of personal economic interest, help to
ensure financial conflict of interest are avoided. Every two years, board members are required
to participate in training that cover general ethics principles and specific laws concerning conflict
of interest, prerequisites for of office and government transparency.
District board members serve as volunteers and do not receive a compensation for attending
district board meetings; however, board members are entitled to be compensated for expenses
incurred while performing their duties, such as travel time for training seminars, workshops,
conferences.28 Fresno County is not responsible for providing any income or support to the
District.
The District informed LAFCo that it has an adopted “Conflict of Interest” policy, and the District
implements individual rental lease contracts for each event held at the memorial hall. The
District provided a copy of the District’s Lease Agreement contract on March 27, 2018. During
the preparation of the MSR, the District informed LAFCo that it does not have adopted bylaws or
written rules and regulations.29 LAFCo found that District information is not readily available to
the public. This MSR establishes a baseline with regard to the function, procedures, and services
that the District provides.
By historical practice, the District board annually elects one of its members to serve as
president, vice-president and secretary. The District president presides at all meetings of the
board, and announces its decision on all subjects, and decides all questions of orders, subjects,
and signs all board ordinances and resolutions and contracts approved by the District board.
The president also perform any other duties imposed by the board, after first receiving approval
by at least three members of the board. In the absence of the president, the vice-president
assumes all duties of the president. The secretary countersigns all contracts on behalf of the
district and perform any other duties prescribed by the majority of the board.
The secretary keeps the record of all the board meetings, and acts as secretary at all board
meetings and records the minutes, votes, and prepares board agendas. The secretary is the
custodian of the District record, and maintains a record of all official proceedings. The District is
subject to the Ralph M. Brown Act and California Public Records Act. The secretary is also
tasked with the responsibility to prepare the District’s annual financial report that discloses the
District’s financial condition and operations during the preceding year.30
The District board has appointed a superintendent responsible to carry out the District’s day-to-
day operation, implement District policies, and oversee supporting staff and the District’s public
facilities. The superintendent is assisted by one general manager that manages the operation of
the District’s facility, including but not limited to arranging facility maintenance services,
drafting rental contracts, and coordinating events to be held at the memorial hall.
28 MVC sec. 1197.
29 MVC sec. 1191(8).
30 MVC section 1198.5 (a).
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Additionally, the superintendent is assisted by one part-time bookkeeper that oversee the
District’s financial books. The bookkeeper reports directly to the superintendent, and he/she
manages the District’s revenues and expenditures, bank accounts, billing rates, and payroll. The
bookkeeper and superintendent meet on a monthly basis to update the District’s finances.
The District informed LAFCo that District staff and board members are well-known members of
the community. District staff members are usually available on site; however, often times are in
and out of the memorial hall facility. The District’s contact information is posted at the
memorial hall’s main entrance, and at the announcement monument. Prospective renters or
visitors are encouraged to call the District’s phone line prior to visiting the memorial hall. The
District informed LAFCo that District staff lives in close proximity to the memorial hall and are
readily available to meet interested visitors in short notice. The District’s facilities are staffed on
dates that the hall is rented, including Saturday or Sunday events.
Regular board meetings are held at 3:00 p.m. on the second Tuesday of each month at the
Riverdale Memorial District office located at 3085 W. Mt Whitney, Riverdale, CA 93656. The
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. All board meetings are noticed consisted
with the Ralph M. Brown Act. Prior to any board meeting, an agenda listing all items to be
transacted by the board is prepared, and posted 72 hours in advance for public review at the
District office main entrance. 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.31
The District is a member of the California Special District Authority (CSDA) and Special District
Risk Management Authority (SDRMA). The CSDA is the association that provides a strong voice
for all independent special districts in the State by promoting legislative representation,
educational resources, and support. The SDRMA provides the District general liability insurance
and workers compensation insurance.
Issue of Note – lack of district policy/bylaws
Memorial District Law sec. 1198 enumerates that the District board “may establish rules for
proceedings of the board.” As noted earlier in this review, the District has conditions of use for its
facilities. The District’s government structure, though compliant with Memorial District Law, can be
seen as a floor, not a ceiling, for special district transparency and accountability. Compliance is a
minimum standard but is not the same as bylaws that establish standard operating procedures or
adopt policies and procedures that discloses the District’s governmental structure, defines specific
roles, duties, and responsibilities for each board member, identify all District public facilities, disclose
its day-to-day operation and staff officers/titles.
Written policies support government accountability and transparency, specifically associated with
District procedures and financial budgeting.
31 MSR Questionnaire, District written response to LAFCo’s information request.
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LAFCo observes that MVC section 1198 enables memorial districts to establish rules for proceeding of
its board meetings, and to this end the District staff informed LAFCo that existing board members are
well-experienced in local governance; at least two board members serve on other governing boards
and are familiar with running public meetings.
It has been LAFCo’s MSR experience that many special districts would benefit from having written and
accessible procedural rules that disclose the District’s structure and how it conducts business.
Notwithstanding the District’s statements about the experience of its board and staff, those benefits
could be lost if those individuals are no longer able to serve in these capacities.
The potential benefit from improvements to the District financial planning (budgeting) and reporting
(annual submittals of financial data to the AC/TTC) have been described in this review, and, if
implemented, would increase the institutional public accountability and transparency of the District
and potentially be a bulwark against the loss of the personal talents and experiences of board and
staff.
Historically, the District’s government structure has functioned without written policies or a budget.
On April 6, 2018, LAFCo provided District staff members with two bylaw template documents to
consider as a starting point, with the goal that the District will consider adopting its own unique
governing document. LAFCo informed District staff members the importance of establishing and
maintaining up to date public policies that memorialize the District’s practices and informs the
community, employees, future employees, and board members about the District’s responsibility. On
April 24, 2018, District staff informed LAFCo that the board would consider its options, and provide
staff guidance with regard to establishing district policies.
ANY OTHER MATTERS RELATED TO EFFECTIVE OR EFFICIENT
SERVICE DELIVERY
None.
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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 Fresno County General Plan designates the majority of the land within the District
for agricultural uses with the exception of the unincorporated communities of Riverdale,
Lanare, Five Points, Burrel, and Camden.
According to the ACS U.S. census tracts/block group units located within the District,
there is an estimated total population of 10,220 people inside the District’s boundaries.
District’s services do not directly facilitate or affect the rate, location of population
development, support or induce population growth. LAFCo expects that District growth
will occur through the expansion of its existing facilities or the purchase/lease of real
property within the District boundaries.
Using the Commission’s 20 to 25-year planning horizon for SOIs, LAFCo does not expect
any population growth or need to expand services outside the District’s existing
boundaries. The District does not plan to grow beyond its existing service area.
2. THE LOCATION OF AND CHARACTERISTICS OF ANY
DISADVANTAGED UNINCORPORATED COMMUNITY WITHIN OR
CONTIGUOUS TO THE SPHERE OF INFLUENCE
The District encompasses census tracts that meet the Water Code definition of
Disadvantaged Communities based on their reported MHI levels alone. Communities
within the District are eligible to receive District services.
Five unincorporated communities and settlements meet at least three DUC indicators,
as defined by the commission’s policy. The recognized communities are Riverdale,
Lanare, Five-Points, Burrel, and Camden.
3. PRESENT AND PLANNED CAPACITY OF PUBLIC FACILITIES
AND INFRASTRUCTURE NEEDS OR DEFICIENCIES
The District owns and operates the Riverdale Memorial Hall located on 3085 West Mt.
Whitney Avenue in Riverdale. The facility is also the District’s headquarters and serves
as the District main rentable facility.
The District owns three parcels within the community of Riverdale, Assessor Parcel
Numbers: 053-260-08T, 09ST and 07T. The District leases APN 053-260-07T, a nine-acre
parcel to the Riverdale Rodeo Association. This parcel regularly holds local events and
festivals; for example the annual Riverdale rodeo, festivities, and parades.
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The District’s facilities may be leased consistent with the District’s use criteria, at a
rental rate, by entering a use contract with the District.
The superintendent identifies necessary repairs, informs the District board, and requests
board approval to allocate funding toward eminent improvement projects. The
District’s building facility is in adequate condition, and regularly maintained.
The District does not have a formal building improvement program for identifying long-
term improvement projects.
4. FINANCIAL ABILITY OF AGENCY TO PROVIDE SERVICES
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 annual income is modest, and historically the District has not seen a need to
establish an annual budget. LAFCo’s 2007 MSR of the District noted that the District did
not have a budget; rather, the District’s practice entails regular financial reports
presented at each District board meeting.
The District pays its monthly expenses on time, and it does not spend any money that is
not available in its bank account.
The District’s superintendent and general manager have over 25 years of work
experience with the District, are well known residents, and state that they implement
fiscally frugal techniques in managing the District’s finances.
The District maintains its administration and rental costs low by allowing staff to
manage the facility remotely. The superintendent and general manager work around
the clock and are normally in and out of the memorial hall.
The District prepares annual audited financial statement through contract with an
independent certified public accountant. The District’s financial accounts are audited in
compliance with generally accepted accounting principles, state laws and local
regulations.
The District prepares biennial financial statements reporting its financial activities that
occurred between July 1st and June 30th of the previous two years. The District’s next
audited financial statement submittal is due by end of 2019, which will need to audit
fiscal years ending June 30, 2017 and June 30, 2018.
At the end of June 30, 2016, the District’s assets exceed its liabilities by $481,223. Of
this amount, unrestricted net position of $170,860 may be used to meet the District’s
ongoing obligations to customers and creditors. As of June 30, 2015, assets exceeded
liabilities by $469,532 with unrestricted net position equaling $182,134. Total net
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position increased by $11,691 for the year ended June 30, 2016. For the year ended
June 30, 2015, total net position decreased by $20,341.
The District is encouraged to prepare an annual budget that discloses how the agency
manages public funds and how it intends to fund long-range capital improvement
projects.
5. STATUS OF, AND OPPORTUNITIES FOR, SHARED FACILITIES
The District benefits from various forms of shared public facility agreements. At the
time this MSR was prepared, there were no opportunities identified for additional
shared facilities that would present a benefit to the Riverdale Memorial District.
6. ACCOUNTABILITY FOR COMMUNITY SERVICE NEEDS,
INCLUDING GOVERNMENT STRUCTURE AND OPERATIONAL
EFFICIENCIES
The District is governed by a five-member board of directors, elected at large, and
functions independently from the County of Fresno.
Each board member is responsible for exercising powers granted by statute and their
independent judgement on behalf of the interests of residents, property owners,
veterans, and the community as a whole.
The District does not have adopted written by-laws, mission statement, or other written
operating guidance documents.
During the preparation of this MSR, the District informed LAFCo that it has an adopted
“Conflict of Interest” policy, and the District implements individual rental lease contracts
for each event held at the memorial hall.
District board members serve as volunteers and do not receive a compensation for
attending district board meetings. District practice provides for board members to be
compensated for expenses incurred while performing their duties, such as travel time
for training seminars, workshops, or conferences.
The District board has one appointed superintendent responsible to carry out the
District’s day-to-day operation, implement District policies, and oversee supporting staff
and the District’s public facilities. The superintendent is assisted by one full-time
general manager and one part time part-time bookkeeper.
Regular board meetings are held at 3:00 p.m. on the second Tuesday of each month at
the Riverdale Memorial District office located at 3085 W. Mt Whitney, Riverdale, CA
93656.
7. ANY OTHER MATTER RELATED TO EFFECTIVE OR EFFICIENT
SERVICE DELIVERY, AS REQUIRED BY COMMISSION POLICY
None
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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 County of Fresno is the land use authority for land located within the District.
The Fresno County General Plan designates the majority of the unincorporated land
within the District’s service area for agricultural uses and incidental rural residential.
Limited population growth within the District is focused within the existing communities
of Riverdale, Lanare, Five-Points, Burrel, and Camden.
2. PRESENT AND PROBABLE NEED FOR PUBLIC FACILITIES AND
SERVICES IN THE AREA
The District informed LAFCo that its memorial hall building is in adequate condition, and
regularly maintained. The District existing facilities have sufficient capacity to meet the
District’s service demand.
The District regularly undertakes building improvement projects. By practice, the
superintendent or general manager identifies necessary repairs and request the District
board’s approval to allocate funding toward those projects from funds on deposit.
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 the District’s mission as
mandated by its principal act.
4. EXISTENCE OF ANY SOCIAL OR ECONOMIC COMMUNITIES OF
INTEREST IN THE AREA IF THE COMMISSION DETERMINES
THAT THEY ARE RELEVANT TO THE AGENCY
There are no social or economic communities of interest exist near the District relevant
to the agency’s service provision.
5. THE PRESENT AND PROBABLE NEED FOR THOSE PUBLIC
FACILITIES AND SERVICES OF ANY DISADVANTAGED
UNINCORPORATED COMMUNITIES WITHIN THE EXISTING
SPHERE OF INFLUENCE
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 Riverdale Memorial District sphere of influence.
6. That the District put in practice an annual budget, and for that budget to be annually
filed with the County of Fresno’s Auditor-Controller/Treasure-Tax Collector, as
prescribed in Government Code sec. 53901.
7. That the District establish written rules and regulations or bylaws consistent with
Military Veterans Code sections 1198 and 1191(8).
8. Direct the District to report its actions in writing to the Fresno LAFCo no later than
December 12, 2018. (added at the June 13, 2018 hearing)
5 . ACKNO WL ED GEMENTS
This Municipal Service Review update was prepared by Fresno LAFCO. Supporting
documentation was made available through the effective partnership between District staff and
LAFCo. LAFCo extends its appreciation to the District for their assistance in the development of
this Municipal Service Review.
Available Documentation – documents used for the preparation of this report consist of public
records and are available at the Fresno Local Agency Formation Commission Office located at:
Fresno Local Agency Formation Commission
2607 Fresno Street, Suite B
Fresno, California 93721
The Municipal Service Review is available on Fresno LAFCo’s website,
http://www.fresnolafco.org/default.asp
G:\LAFCo Projects\Districts\VMD\Riverdale MD\MSR Update\Final_Riverdale MD MSR_06132018.doc
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A A
PPENDIX
MVC section 1198.5(a).
The secretary of every memorial district shall annually prepare a financial report signed
by the board of directors containing the following information and related data in such
detail as may be necessary to accurately disclose its financial condition and operations
during the preceding fiscal year:
(1) Assets and liabilities at the beginning and end of the fiscal year.
(2) Receipts of any kind and the sources thereof.
(3) Disbursements of any kind and the purposes thereof.
(4) A list of all contracts, transactions, agreements of other obligations entered
into.
(b) The board of every memorial district shall provide for the safekeeping of all records,
at such places as the board may order and shall transfer such records to such boards as are
subsequently elected under the provisions of this chapter.
Government Code section 53891 (a).
The officer of each local agency who has charge of the financial records shall furnish to
the Controller a report of all the financial transactions of the local agency during the
preceding fiscal year. The report shall contain underlying data from audited financial
statements prepared in accordance with generally accepted accounting principles, if this
data is available. The report shall be furnished within seven months after the close of
each fiscal year and shall be in the form required by the Controller. A local agency shall
submit to the Controller information on annual compensation, as described in subdivision
(l) of Section 53892, for the previous calendar year no later than April 30th.
Government Code section 53901.
Unless exempted by the county auditor 60 days after the beginning of its fiscal year,
every local agency, including every special purpose assessing or taxing district with the
county shall file with the county auditor of the county in which it conducts its principal
operations, a copy of its annual budget. The county auditor shall hold on file the annual
budget of such special purpose assessing or taxing district or local agency for public
inspection at all reasonable hours. If a local agency or special purpose assessing or taxing
district does not have a formal budget, it shall file a listing of its anticipated revenues,
together with its expenditures and expenses for the fiscal year in progress. The county
auditor shall hold on file such statement for public inspection at all reasonable hours.
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