LAFCO
Cemetary MSR SOI 2015
Read the report at Local Agency Formation Commissions ↗
MUNICIPAL SERVICE REVIEW
AND
SPHERE OF INFLUENCE
FOR
GLENN COUNTY CEMETERY DISTRICTS
ELK CREEK CEMETERY DISTRICT
GERMAN CEMETERY DISTRICT
MARVIN-CHAPEL CEMETERY DISTRICT
NEWVILLE CEMETERY DISTRICT
ORLAND CEMETERY DISTRICT
WILLOWS CEMETERY DISTRICT
GLENN LOCAL AGENCY FORMATION COMMISSION
December 2015
GLENN LAFCO
CEMETERY DISTRICTS
MUNICIPAL SERVICE REVIEW/SPHERE OF INFLUENCE
GLENN LAFCO
525 West Sycamore Street, Suite B1, Willows, CA 95988
Phone: 530.934.6400, Fax: 530.934.6519
Commissioners:
Mike Yalow, Chair
John Viegas, Vice-Chair
Bruce Roundy
Larry Domenighini
Leigh McDaniel
Larry Mello (City Alternate)
Christine A. Stifter (Public Alternate)
Keith Corum (County Alternate)
Glenn LAFCO Executive Officer: Adele Foley
Website www.glennlafco.com Email: executiveofficer@glennlafco.com
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Chrome Cemetery
Elk Creek Cemetery
Germatown Cemetery
Marvin-Chapel Cemetery
Newville Cemetery
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MUNICIPAL SERVICE REVIEW/SPHERE OF INFLUENCE
Orland Graves Cemetery
Orland Masonic Cemetery
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CEMETERY DISTRICTS
MUNICIPAL SERVICE REVIEW/SPHERE OF INFLUENCE
Willows Cemetery
Willows Cemetery
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TABLE OF CONTENTS
1 SUMMARY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2 INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
3 ELK CREEK CEMETERY DISTRICT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
4 GERMAN CEMETERY DISTRICT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
5 MARVIN-CHAPEL CEMETERY DISTRICT . . . . . . . . . . . . . . . . . . . . . . . . . . 14
6 NEWVILLE CEMETERY DISTRICT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
7 ORLAND CEMETERY DISTRICT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
8 WILLOWS CEMETERY DISTRICT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
9 GLENN CEMETERY DISTRICTS MSR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
10 CEMETERY DISTRICTS SOI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
ABBREVIATIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
DEFINITIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
REFERENCES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
PREPARERS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
MAPS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
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1 SUMMARY
Local Agency Formation Commissions (LAFCOs) were created in 1963 to assist the State of
California in encouraging the orderly development and formation of local public agencies. There
is a LAFCO in each California County. LAFCO has the power to conduct studies, approve or
disapprove proposals, modify boundaries of cities and special districts, and impose reasonable
terms and conditions on approval of proposals.
The Cortese-Knox-Hertzberg Local Reorganization Act of 2000 (CKH Act) established
procedures for local government changes of organization. The CKH Act (as amended) also
requires LAFCO to update the Spheres of Influence (SOI) of all local agencies within the county
by January 1, 2008.
A Sphere of Influence is defined as a plan for the probable physical boundary and service area
of a local agency or municipality. A municipal service review (MSR) must be conducted for
each local agency to update the SOIs.
This Municipal Service Review addresses public cemetery district services within Glenn County
and updates the SOI for the six public cemetery districts as follows:
1. Elk Creek Cemetery District
2. German Cemetery District
3. Marvin-Chapel Cemetery District
4. Newville Cemetery District
5. Orland Cemetery District
6. Willows Cemetery District
There are other cemeteries within Glenn County1 including the Monroeville Cemetery but they
are not part of this service review. The Monroeville Cemetery was restored in 1980 by
archaeologists from California State University Chico and Butte College. It is located about 5
miles south of Hamilton City east of State Highway 45. It's most famous resident is William Ide,
who was associated with the "Bear Flag Revolt" in Sonoma in 1846.
The Stonyford-Indian Valley Cemetery District includes some land in Glenn County but the
majority of the land in the District is in Colusa County so Colusa LAFCO is responsible for
preparation of the MSR and SOI for this District.
It is recommended that the SOIs remain coterminous with the district boundaries.
1
http://www.cagenweb.com/glenn/glenn.cem.htm May 23, 2015
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2 INTRODUCTION
2.1 Local Agency Formation Commission
Local Agency Formation Commissions (LAFCOs) are quasi-legislative local agencies created in
1963 to assist the State in encouraging the orderly development and formation of local
agencies. There is a LAFCO in each California County. LAFCOs are independent agencies
that are not part of county government, special district, or cities.
LAFCO in Glenn County is comprised of five Commissioners, two Supervisors appointed by the
County, two City Council members, and a public member appointed by the other four
Commissioners.
The fundamental mission of a LAFCO is to implement the provisions of the Cortese-Knox-
Hertzberg Local Government Reorganization Act of 2000 (CKH Act). LAFCO has the power to
conduct studies, approve or disapprove proposals, modify boundaries of cities and special
districts, and impose reasonable terms and conditions on approval of proposals.
2.2 Local Government Reorganization Act
The Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000 (CKH Act)
establishes procedures for local government changes of organization. The CKH Act contains
three previous laws that governed changes in the boundaries and organization of cities and
special districts. The Knox-Nesbit Act, the Municipal Reorganization Act and the District
Reorganization Act were consolidated into the CKH Act.
The CKH Act contains the following major policies:
1. To encourage orderly growth and development which are essential to the social, fiscal, and
economic well-being of the State;
2. To promote orderly development by encouraging the local formation and determination of
boundaries and working to provide housing for families of all incomes;
3. To discourage urban sprawl;
4. To preserve open space and prime agricultural lands by guiding development in a manner
that minimizes resource loss;
5. To exercise its authority to ensure that affected populations receive efficient governmental
services, to promote logical formation and boundary modifications that direct the burdens
and benefits of additional growth to those local agencies that are best suited to provide the
necessary services and housing;
6. To make studies and obtain and furnish information which will contribute to the logical and
reasonable development of local agencies and to shape their development so as to
advantageously provide for the present and future needs of each county and its
communities;
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7. To establish priorities by assessing and balancing total community services needs with
financial resources available to secure and provide community services and to encourage
government structures that reflect local circumstances, conditions, and financial resources;
8. To determine whether new or existing agencies can feasibly provide needed services in a
more efficient or accountable manner and, where deemed necessary, consider
reorganization with other single purpose agencies that provide related services;
9. To update the Spheres of Influence (SOIs) of all local agencies within the county by January
1, 2006; and
10. Conduct a review of all municipal services by county, region, sub-region or other geographic
area prior to, or in conjunction with, SOI updates or the creation of new SOIs.
2.3 Municipal Service Review
The Governor’s Office of Planning and Research (OPR) has prepared guidelines for LAFCO to
conduct reviews of California municipal services. OPR published in August of 2003 the Final
Guidelines.
The CKH Act, together with OPR’s guidelines, requires LAFCO to conduct a comprehensive
review of all agencies that provide services within the county. The service reviews must
prepare a written statement of LAFCO’s determination with respect to each of the following:
1. Growth and population projections for the affected area;
2. The location and characteristics of any disadvantaged unincorporated communities
within or contiguous to the sphere of influence;
3. Present and planned capacity of public facilities, adequacy of public services, and
infrastructure needs or deficiencies including needs or deficiencies related to sewers,
municipal and industrial water, and structural fire protection in any disadvantaged,
unincorporated communities within or contiguous to the sphere of influence;
4. Financial ability of agencies to provide services;
5. Status of, and opportunities for, shared facilities;
6. Accountability for community service needs, including governmental structure and
operational efficiencies
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2.4 Sphere of Influence
Sphere of Influence (SOI) is defined as a plan for the probable physical boundary and service
area of a local agency or municipality as determined by LAFCO. The SOI is an important tool
for planning and shaping the logical and orderly development and coordination of local
governmental agencies so as to advantageously provide for the present and future needs of the
county and its communities.
In determining the SOI of each local agency, the Commission shall consider and prepare a
written statement of its determinations with respect to:
1. The present and planned land uses in the area, including agricultural and open-space
lands.
2. The present and probable need for public facilities and services in the area.
3. The present capacity of public facilities and adequacy of public services that the agency
provides or is authorized to provide.
4. The existence of any social or economic communities of interest in the area if the
commission determines that they are relevant to the agency.
5. For an update of an SOI of a city or special district that provides public facilities or
services related to sewers, municipal and industrial water, or structural fire protection,
the present and probable need for those public facilities and services of any
disadvantaged unincorporated communities within the existing sphere of influence.
The recommendation for the spheres of influence for the cemetery districts is for each cemetery
to keep the existing boundary and the sphere of influence would be the same as the district
boundary.
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3 ELK CREEK CEMETERY DISTRICT
3.1 Elk Creek Cemetery District Background
3.1.1 Elk Creek CD Contact Information
Contact information for the Elk Creek Cemetery District is as follows:
Janice Cannon (530) 968-5616
Address: PO Box 23, Elk Creek CA 95939
3.1.2 Elk Creek CD Board of Directors
Elk Creek Cemetery District Board members serve terms for four years and are as follows:2
1. Janice Cannon Term May 3, 2011 to January 7,2019
2. Chonne Murphy Term August 21, 2012 to January 4, 2016
3. Robert Wirth Term March 17, 2015 to January 1, 2018
The Board members meet as needed.
3.1.3 Elk Creek Cemetery and Facilities
The Elk Creek Cemetery is located on County Road 306, south of the town of Elk Creek. The
Elk Creek Cemetery District facilities are shown below:
ELK CREEK CEMETERY DISTRICT FIXED ASSETS3
Asset ID Class Date Description Purchase
Purchased Price
0200107 LD 01/01/1900* Land 3.5 Acres 750.00
0200109 BD 01/01/1900* Pipe fences 1,254.00
0200110 BD 08/01/1973 Restroom 972.00
TOTAL 06010000 ELK CREEK CEMETERY DISTRICT 2,976.00
* Use of this date means purchase date is unknown.
The fixed assets are summarized as follows:
ELK CREEK CEMETERY DISTRICT FIXED ASSETS SUMMARY4
(BD) Buildings $2,226.00
(LD) Land $750.00
Grand Total $2,976.00
2 Glenn County Board of Supervisors, September 24, 2015.
3 Glenn County Department of Finance, Parker Hunt, February 2, 2015.
4 Glenn County Department of Finance, Parker Hunt, February 2, 2015.
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3.2 Elk Creek Cemetery District Location
A map showing the location of Elk Creek Cemetery District is located at the end of this report.
The following tables show the County land use and zoning designations within the Elk Creek
Cemetery District. The District is primarily zoned for agricultural uses with the exception of land
within the community of Elk Creek.
Elk Creek Cemetery District Land Use Designations
Glenn County General Plan Acres within Percentages
Land Use Designations Elk Creek CD and SOI
Foothill Agricultural/Forestry 144,866.0 59.0%
Recreation 99,857.0 40.0%
General Agriculture 175.0 <1%
Local Commercial 4.2 <1%
Industrial 77.2 <1%
Residential 136.0 <1%
Total Acres within Elk Creek CD 245,115.4 100.0%
Elk Creek Cemetery District Zoning Designations
Glenn County Acres within Percentages
Zoning Designations Elk Creek CD and SOI
Exclusive Agricultural: AE-20 175.0 <1%
Agricultural Preserve: AP-160 103,125.0 42%
Foothill Agricultural: FA-160 15,922.0 6%
Local Commercial: LC 4.2 <1%
Industrial: M 77.2 <1%
Residential: R-1 136.0 <1%
Recreation: RZ-160 99,857.0 40%
Timberland Preserve Zone:TPZ-160 25,819.0 11%
Total 245,115.4 100%
3.4 Elk Creek Cemetery District Finances
3.4.1 Elk Creek Cemetery District Budget
The adopted budget for 2014-15 was $11,016.00.5 By the third quarter of fiscal year 2014-
2015, the District had spent $3,656.56 on salaries and benefits. Insurance was purchased from
Golden State Risk Management Authority for $500. After salaries and benefits, utilities are the
other major expense.
On February 17, 2015, the District had a $1,000 endowment on deposit with the Glenn County
Department of Finance. These funds are projected to earn $70 in interest for the 2014-2015
fiscal year.
5 Glenn County, Budget vs Actual, February 17, 2015
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On June 30, 2014, the District had $6,866 on deposit with the Glenn County Department of
Finance.
The Budget for 2014-15 is summarized below:
ELK CREEK CEMETERY DISTRICT (06010000) BUDGET AND EXPENSES 2014-20156
Number Description Budget Actual
REVENUE
TAXES
14010 Property Tax-current secured 7,750 7,855.85
14020 Property Tax-current unsecured 325 352.51
14030 Property Tax-Prior secured 0 (30.44)
14040 Property Tax-Prior unsecured 0 6.87
14046 SB813 Current Secured 0 141.05
14048 SB813 Prior Secured 0 (7.08)
14075 Timber Tax 0 0.02
Subtotal Taxes 8,075 8,318.78
44300 Interest 15 8.85
52580 HOPTR 90 88.10
66400 Sales and Services 1,500 1,550.00
TOTAL REVENUE $9,680 $9,965.73
EXPENSE
Salaries/Benefits
01012 Additional Help 4,000 2,700.00
01030 Social Security 270 167.40
01031 Medicare Coverage 65 39.16
01045 Unemployment Insurance 0 65.70
01050 Worker Compensation Insurance 800 750.00
Subtotal Salaries 5,135 3,722.26
Services and Supplies
03100 Agricultural 200 0
03150 Insurance 400 500.00
03230 Professional Services 600 600.00
04292 Gas and Oil 200 115.71
04300 Utilities 4,000 3,727.80
Subtotal Services 5,400 4,943.51
05700 Administrative Expense 360 356.82
05730 A-87 Cost Allocation 121 121.00
Total Expense $11,016 $9,143.59
Net Return (Cost) ($1,336) $822.14
The Elk Creek Cemetery District took in slightly more money than budgeted. This helped to
achieve a positive cash flow at the end of the 2014-15 fiscal year even though the District had
originally budgeted for a deficit.
The Elk Creek Cemetery District has separate budgets for the Endowment Principal and Interest
as shown below:
6 County of Glenn, Department of Finance, Cathy Ehorn, July 27, 2015
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ELK CREEK CEMETERY DISTRICT ENDOWMENT PRINCIPAL (06090000) 2014-20157
Number Description Budget Actual
REVENUE
66450 Endowment Services 1000 550
ELK CREEK CEMETERY DISTRICT ENDOWMENT INTEREST (06090000) 2014-20158
Number Description Budget Actual
REVENUE
44300 Endowment Interest 70 28.11
3.4.2 Elk Creek Cemetery District Taxes
The District participates in the County “Teeter Plan” method of property tax distribution and thus
receives 100% of the District’s apportionment each fiscal year, eliminating the need for an
allowance for uncollectible taxes. The County, in return, receives all penalties and interest on
the related delinquent taxes. Under the Teeter Plan, the County remits property taxes to the
District based on assessments, not collections, according to the following schedule: 55 percent
in December 40 percent in April and 5 percent at the end of the fiscal year.
3.4.3 2014-14 Financial Summary
The following financial Summery was prepared from information provided by the Glenn County
Department of Finance. It appears that the cash decreased from 2013 to 2014.
ELK CREEK CEMETERY DISTRICT FUNDS 2013-2014
20139 201410
Cash $28,577 $6,866
Total Assets $31,576 $10,219
Total Liabilities $1,333 470
Fund Equity $30,243 $9,749
Total Liabilities and Equity $31,576 $10,219
Cash to Liability Ratio 21.44 14.61
Total Assets to Liability Ratio 23.69 21.74
3.4.4 Elk Creek Cemetery District Audit
The Glenn County Department of Finance reported that for fiscal year 2014-2015 the District
maintained a record of the payment of outstanding bills. The District issued receipts for all
revenues collected. The accounting controls of the District funds were maintained by the Glenn
County Department of Finance. There were no recommendations.11
7 County of Glenn, Department of Finance, Cathy Ehorn, July 27, 2015
8 County of Glenn, Department of Finance, Cathy Ehorn, July 27, 2015
9 County of Glenn, Department of Finance, Special District Funds Recap as of June 30, 2013.
10 County of Glenn, Department of Finance, Special District Funds Recap as of June 30, 2014
11 County of Glenn, “Special District Audits Fiscal Years 2013-2014 prepared by Robert A. Gustafson CPA.”
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4 GERMAN CEMETERY DISTRICT
4.1 German Cemetery District Background
4.1.1 Contact Information for German Cemetery District
Contact information for the German Cemetery District is as follows:
Jack Cavier, Jr. (530) 517-1830
P O Box 130, Artois CA 95913
4.1.2 Board of Directors Information for German Cemetery District
German Cemetery District Board members serve terms for four years and are as follows:12
1. Bonnie Arendt Term May 21, 2013 to January 2, 2017
2. Jack Cavier, Jr. Term August 16, 2011 to January 1, 2018
3. Randall Graham Term June 4, 2013 to January 2, 2017
4. Lynn MacLean Term March 5, 2013 to January 2, 2017
5. Ernest Pieper Term March 27, 2004 to January 4, 2016
The Board members meet quarterly at the Artois Fire Hall. The agendas are posted at the
Artois Post Office prior to the meetings13.
4.1.3 German Cemetery District Projects
German Cemetery District Board President, Jack Cavier, reported that the District is in
negotiation with the neighboring landowners to donate two more acres of land to the Cemetery
District in return for plots.
The German Cemetery District now charges $200 per plot and a $100 endowment. All fees for
services are charged by the Orland Cemetery District or the Willows Cemetery District when
one of those districts is contacted for services.
With the passage of the ballot measure allowing a $5.00 parcel tax, the District plans to repair
broken headstones and graves, hire convict crews for maintenance and obtain crosses for the
forty known veterans in the Cemetery.
12 Glenn County Board of Supervisors, September 24, 2015.
13 Jack Cavier, Jr. phone call of March 31, 2015
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4.2 German Cemetery District Facilities
The cemetery is located on the west side of County Road N between County Roads 30 and 33,
northeast of Artois.
GERMAN CEMETERY DISTRICT FIXED ASSETS14
Asset ID Class Date Description Purchase
Purchased Price
0200117 LD 01/01/1900* Land 2.42 Acres (Approx. 1500 plots) 1,250.00
0200118 BD 01/01/1900* 12X12X8 Building 750.00
TOTAL 06020000 GERMAN CEMETERY DISTRICT 2,000.00
* Use of this date means purchase date is unknown.
The fixed assets are summarized as follows:
GERMAN CEMETERY DISTRICT FIXED ASSETS SUMMARY15
(BD) Buildings $750.00
(LD) Land $1,250.00
Grand Total $2,000.00
4.3 German Cemetery District Land Use Plan
A map showing the location of German Cemetery District is located at the end of this report. The
General Plan and Zoning designations for the German Cemetery District are primarily
agricultural except for the area within the Artois community as shown on the following tables.
German Cemetery District Land Use Plan Designations
Glenn County General Plan Acres within Percentages
Land Use Designation German CD and SOI
Agricultural/Residential 99.1 <1%
Community Commercial 391.2 <1%
Foothill Agriculture/Forestry 3,265.0 7%
General Agriculture 1,035.0 2%
Highway Visitor Commercial 276.0 <1%
Industrial 74.6 <1%
Intensive Agriculture 43,308.0 88%
Rural Residential 171.0 <1%
Service Commercial 137.0 <1%
Single Family Residential 134.0 <1%
Totals 48,890.9 100%
14 Glenn County Department of Finance, Parker Hunt, February 2, 2015.
15 Glenn County Department of Finance, Parker Hunt, February 2, 2015.
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German Cemetery District Zoning Designations
Glenn County Acres within
Percentages
Zoning Designations German CD and SOI
Exclusive Agriculture: AE-20 1,035 2%
Exclusive Agriculture: AE-40 7,968 16%
Exclusive Agriculture: AE-80 674 1%
Agricultural Preserve: AP-160 3,265 7%
Agricultural Preserve: AP-40 125 <1%
Agricultural Preserve: AP-80 27,771 57%
Agriculture/Residential: AT-10 99.1 <1%
Community Commercial: CC 7.2 <1%
Intensive Agriculture: FS-80 6,770 14%
Highway & Visitor Svc Commercial: HVC 276 <1%
Industrial: M 74.6 <1%
Highway & Visitor Svc Commercial: PDC 384 <1%
Residential: R-1 134 <1%
Rural Residential Estates: RE-5 171 <1%
Service Commercial: SC 137 <1%
Total 48,890.9 100%
4.4 German Cemetery District Finances
4.4.1 German Cemetery District Budget
The adopted budget for 2014-2015 was $2,739.00.16 By the third quarter of fiscal year 2014-
2015, the District had spent $26.00 for the A-87 Cost Allocation. Insurance and maintenance
expenses ($700.00) are the majority of the District’s expenses.
On June 30, 2003, the District had $2,866 on deposit with the Glenn County Department of
Finance.
The budget for 2014-15 is shown below:
16 Glenn County, “Budget vs Actual February 17, 2015”.
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GERMAN CEMETERY DISTRICT (06020000) BUDGET AND EXPENSES 2014-201517
Number Description Budget Actual
REVENUE
44300 Interest 10.00 9.27
66400 Sales and Services 0 200.00
66450 Endowment Services 0 300.00
TOTAL REVENUE 10.00 509.27
EXPENSE
Services and Supplies
03150 Insurance 500.00 0
03180 Maintenance: Structures/Improvements 200.00 0
03220 Office Expense 0 24.67
03230 Professional Services 2,000.00 1,051.39
03240 Publications 0 54.60
Subtotal Services 2,700.00 1,130.66
05730 A-87 Cost Allocation 39.00 39.00
Total Expense 2,739.00 1,169.66
Net Return (Cost) (2,729.00) (660.39)
GERMAN CEMETERY DISTRICT ENDOWMENT INTEREST (06026000) 2014-201518
Number Description Budget Actual
REVENUE
44300 Endowment Interest 0 1.44
Although the German Cemetery District showed a deficit for 2014-2015, the income from the
newly adopted parcel tax should provide a better cash flow in the future.
4.4.2 German Cemetery District Taxes
The German Cemetery District had no tax rate prior to the passage of proposition 13 (because
the residents of the District depended on volunteers to maintain the Cemetery) so the District
receives no share of the County property taxes. In 2014, the District was able to pass a $5.00
parcel tax so the District will have revenue in future years.
17 County of Glenn, Department of Finance, Cathy Ehorn, July 27, 2015
18 County of Glenn, Department of Finance, Cathy Ehorn, July 27, 2015
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4.4.3 2014-14 Financial Summary
The financial summary shown below shows that the German Cemetery District has improved
the cash on hand and total assets slightly from 2013 to 2014.
GERMAN CEMETERY DISTRICT FUNDS 2013-2014
201319 201420
Cash $6,308 $6,535
Total Assets $8,314 $8,540
Total Liabilities - -
Fund Equity $8,314 $8,540
Total Liabilities and Equity $8,314 $8,540
Cash to Liability Ratio No Debt -
Total Assets to Liability Ratio No Debt -
4.4.4 German Cemetery District Audit
The Glenn County Department of Finance reported that for fiscal years 1999-2003 the District
did not collect endowment fees or adopt an annual budget. The District agreed to implement an
endowment fee of $110 per plot and formally adopt its budgets. The District issued receipts for
all revenues collected. The accounting controls of the District funds were maintained by the
Glenn County Department of Finance.21
19 County of Glenn, Department of Finance, Special District Funds Recap as of June 30, 2013.
20 County of Glenn, Department of Finance, Special District Funds Recap as of June 30, 2014
21 County of Glenn, “Special District Audits Fiscal Years 1999-2014 prepared by Robert A. Gustafson CPA.”
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5 MARVIN CHAPEL CEMETERY DISTRICT
5.1 Marvin Chapel Cemetery District Background
5.1.1 Marvin Chapel Cemetery District Contact Information
The Marvin Chapel Cemetery District is located in southeastern Glenn County including the
communities of Butte City and Afton. Contact information for the Marvin Cemetery District is as
follows:
Nadine Keene (530) 982-2065
Address: P O Box 146, Butte City CA 95920
5.1.2 Marvin Chapel Cemetery District Board of Directors
Marvin Chapel Cemetery District Board members serve terms for four years and are as
follows:22
1. Nadine V. Keene Term February 3, 2004 to January 4, 2016
2. Leroy James Beck Term January 12, 2013 to January 5, 2015
3. Sonja Stipe Term January 7, 2013 to January 2, 2017
The Board members meet as needed and receive travel expenses to the meetings.
5.1.3 Marvin Chapel Cemetery District Operations
The Marvin Chapel Cemetery District reports as follows:
The Marvin Chapel Cemetery is located on County Road Y and County Road 67. There are no
plans for expansion of facilities. The charge is $400 per burial plot. They provide a backhoe.
There is one paid employee that takes care of the maintenance of the grounds. Bills are sent to
Glenn County Finance Department for payment.
5.2 Marvin Chapel Cemetery District Facilities
MARVIN CHAPEL CEMETERY DISTRICT FIXED ASSETS23
Asset ID Class Date Description Purchase
Purchased Price
0002762 BD 08/01/1984 Fencing for back portion of NE 384.00
0200122 LD 01/01/1900* 2 acres in Butte City** 500.00
0200123 LD 01/01/1900* 2 acres in Afton 3,327.00
0200124 BD 01/01/1900* Shed 300.00
0200406 BD 01/01/1900* Fence 623.00
0200407 BD 01/01/1900* Well 300.00
TOTAL 06030000 MARVIN-CHAPEL CEMETERY DISTRICT 5,434.00
* Use of this date means purchase date is unknown.
** This cemetery is has not been used since 1931.24
22 Glenn County Board of Supervisors, September 24, 2015.
23 Glenn County Department of Finance, Parker Hunt, February 17, 2015.
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The fixed assets are summarized as follows:
MARVIN-CHAPEL CEMETERY DISTRICT FIXED ASSETS SUMMARY25
(BD) Buildings $1,607.00
(LD) Land $3,827.00
Grand Total $5,434.00
5.2 Marvin Chapel Cemetery District Location
A map of the District is located at the end of this report. The Glenn County General Plan
land use designations for the area within the Marvin Chapel Cemetery District are shown
below. The majority of the area is designated for Intensive Agriculture with small area near
Butte City designated for other land uses.
Marvin Chapel Cemetery District Land Use Designations
Glenn County General Plan Acres within
Land Use Designations Marvin Chapel CD and SOI Percentages
Intensive Agriculture 46,898.0 99%
General Agriculture 5.9 <1%
Community Commercial 3.9 <1%
Industrial 21.7 <1%
Residential 15.1 <1%
Totals 46,944.6 100%
The Glenn County Zoning Designations for the area within the Marvin Chapel Cemetery District
are shown below. Most of the land within the District is zoned for agriculture. Only the area in
Butte City is zoned for other uses.
Marvin Chapel Cemetery District Zoning Designations
Glenn County Acres within
Zoning Designations Marvin Chapel CD and SOI Percentages
Exclusive Agriculture: AE-20 5.9 <1%
Exclusive Agriculture: AE-40 19,401.0 41%
Agriculture Preserve: AP-40 290.0 <1%
Agriculture Preserve: AP-80 4,640.0 10%
Community Commercial 3.9 <1%
Intensive Agriculture: FS-80 22,567.0 48%
Industrial: M 21.7 <1%
Residential: R-1 15.1 <1%
Totals 46,944.6 100%
24 http://www.cagenweb.com/glenn/willows/Willows.Hdstns/Butte%20City%20Cemetery.jpg, September 29, 2015.
25 Glenn County Department of Finance, Parker Hunt, February 17, 2015.
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5.4 Marvin Chapel Cemetery District Finances
5.4.1 Marvin Chapel Cemetery District Budget
The adopted budget for 2014-2015 was $14,630.00.26 By the third quarter of fiscal year 2014-
2015, the District had spent $1,742.55 on additional help and benefits. Insurance was
purchased from Golden State Risk Management Authority for $1,250. Utilities, fuel and
maintenance are the major expenses. Bills are sent to the County of Glenn Finance Department
for processing.
On June 30, 2014, the District had $13,267 on deposit with the Glenn County Department of
Finance.
MARVIN CHAPEL CEMETERY DISTRICT (06030000)
BUDGET AND REVENUE 2014-201527
Number Description Budget Actual
REVENUE
TAXES
14010 Property Tax-current secured 8,800 9127.15
14020 Property Tax-current unsecured 400 436.69
14030 Property Tax-Prior secured 0 (35.58)
14040 Property Tax-Prior unsecured 30 7.86
14046 SB813 Current Secured 85 175.48
14048 SB813 Prior Secured 30 (8.77)
Subtotal Taxes 9,345 9,702.83
44300 Interest 25 18.43
52580 HOPTR 110 112.54
66400 Sales and Services 0 850.00
TOTAL REVENUE $9,480 $10,683.80
Even though the District took in more money than was budgeted this would not have been
enough to meet the budgeted expenses as shown below. However, the District did not spend all
the money budgeted so the funds received were adequate.
26 Glenn County, “Budget vs Actual, February 17, 2015”.
27 County of Glenn, Department of Finance, Cathy Ehorn, July 27, 2015
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MARVIN CHAPEL CEMETERY DISTRICT (06030000)
BUDGET AND EXPENSE 2014-201528
Number Description Budget Actual
EXPENSE
Salaries/Benefits
01010 Salaries and Wages 500 95.75
01012 Additional Help 5,000 5,925.00
01030 Social Security 300 243.35
01031 Medicare Coverage 75 56.91
01045 Unemployment Insurance 80 62.81
01050 Worker Compensation Insurance 750 0
Subtotal Salaries 6,705 4,383.82
Services and Supplies
03100 Agricultural 200 0
03150 Insurance 500 1,250.00
03170 Maintenance-Equipment 2,500 5,411.11
03180 Maintenance-Structures, Improvements 2,000 0
03220 Office Expense 150 22.05
03230 Professional Services 450 1899.50
03270 Small tools and Instruments 150 0
03280 Special Department Expense 100 0
04292 Gas and Oil 525 213.22
04300 Utilities 700 (4,023.73)
Subtotal Services 7,275 4,772.15
05700 Administrative Expense 400 372.18
05730 A-87 Cost Allocation 250 250.00
Total Expense $14,630 $9,778.15
Net Return (Cost) (5,150) $905.65
Although the budget had a negative balance, the actual expenses came in under budget for a
positive balance for 2014-2015. The interest on the Endowment is budgeted separately as
shown below.
MARVIN CHAPEL CEMETERY DISTRICT ENDOWMENT INTEREST (06036000)
2014-201529
Number Description Budget Actual
REVENUE
44300 Endowment Interest 0 0.92
28 County of Glenn, Department of Finance, Cathy Ehorn, July 27, 2015
29 County of Glenn, Department of Finance, Cathy Ehorn, July 27, 2015
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5.4.2 Marvin Chapel Cemetery District Taxes
The District participates in the County “Teeter Plan” method of property tax distribution and thus
receives 100% of the District’s apportionment each fiscal year, eliminating the need for an
allowance for uncollectible taxes. The County, in return, receives all penalties and interest on
the related delinquent taxes. Under the Teeter Plan, the County remits property taxes to the
District based on assessments, not collections, according to the following schedule: 55% in
December 40% in April and 5% at the end of the fiscal year.30
5.4.3 2014-14 Financial Summary
The Glenn County Department of Finance supplied the following information on the Marvin
Chapel Cemetery District. The District improved the financial position from 2013 to 2014.
MARVIN CHAPEL CEMETERY DISTRICT FUNDS 2013-2014
201331 201432
Cash $12,554 $13,237
Total Assets $17,996 $19,101
Total Liabilities 546 655
Fund Equity $17,450 $18,446
Total Liabilities and Equity $17,996 $19,101
Cash to Liability Ratio 22.99 20.21
Total Assets to Liability Ratio 32.96 29.16
5.4.3 Marvin Chapel Cemetery District Audit
The Glenn County Department of Finance reported that for fiscal year 2013-2014 the District
maintained a record of the payment of outstanding bills. The District issued receipts for all
revenues collected. The accounting controls of the District funds were maintained by the Glenn
County Department of Finance. There were no recommendations.33
30 County of Glenn, “Special District Audits Fiscal Year 2013-2014 prepared by Robert A. Gustafson CPA.”
31 County of Glenn, Department of Finance, Special District Funds Recap as of June 30, 2013.
32 County of Glenn, Department of Finance, Special District Funds Recap as of June 30, 2014
33 County of Glenn, “Special District Audits Fiscal Year 2013-2014 prepared by Robert A. Gustafson CPA.”
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6 NEWVILLE CEMETERY DISTRICT
6.1 Newville Cemetery District Background
6.1.1 Newville Cemetery District Contact Information
Contact information for the Newville Cemetery District is as follows:
Ritta Martin
Address: 3287 County Road 313 Orland CA 95963
6.1.2 Newville Cemetery District Board of Directors
Newville Cemetery District Board members serve terms for four years and are as follows:34
1. Daryl Pride Term January 4, 2010 to January 1, 2018
2. Mike Millsaps Term January 2, 2012 to January 4, 2016
3. Ritta Martin Term January 3, 2011 to January 5, 2019
The Board members meet as needed usually two to three times annually, week day evenings
and receive travel expenses to the meetings. Printed agendas are provided as needed.35
6.1.3 Newville Cemetery District Operations
The Board of Directors reports the following projects and policies:
Fire fuels are removed by CCC annually; painting and other facility upkeep as needed;
grave digging and cover-up services provided on a case-by-case basis.
No specific plans for future. Will continue to do maintenance and upkeep as needed.
Land was gifted from founding fathers 100 years ago.
Plots are available for local residents only and those with strong family ties to the area.
6.2 Newville Cemetery District Facilities
There are three cemetery locations in this District as follows:
Newville: western Glenn County, County Road 200; approximately two miles east of the
intersection of County Road 306 and County Road 200. Three miles east of the community of
Newville.
Chrome/Millsaps: western Glenn County, County Road 306; approximately 1.4 miles north of
the community of Chrome, .5 miles west of Burrows Gap.
Grindstone: western Glenn County, County Road 306; approximately .1 miles west of the
intersection of County Road 306 and 305.
34 Glenn County Board of Supervisors, September 24, 2015.
35 Email from Ritta Martin, April 27, 2015
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There are approximately two acres in Newville Cemetery; 0.4 acres in Chrome/Millsaps
Cemetery and 0.6 acres in Grindstone Cemetery. Approximately 75% of the cemeteries have
filled plots and 25% vacant plots.36
The assets are listed by the Glenn County Department of Finance as follows:
NEWVILLE CEMETERY DISTRICT FIXED ASSETS37
Asset ID Class Date Description Purchase
Purchased Price
0002683 BD 01/01/1986 Fencing 1,689.00
0002764 BD 03/01/1984 Fencing 1,617.00
0200131 LD 01/01/1900* ½ acre Grindstone 200.00
0200132 LD 01/01/1900* ½ acre Millsap 400.00
0200132 LD 01/01/1900* ½ acre Newville 400.00
0200134 BD 01/01/1900* Grindstone Shed Fence Water tank 200.00
0200135 BD 01/01/1900* Millsap fence 100.00
0200136 BD 01/01/1900* Newville Shed Fence Water tank 300.00
TOTAL 06040000 NEWVILLE CEMETERY DISTRICT 4,906.00
* Use of this date means purchase date is unknown.
The fixed assets are summarized as follows:
NEWVILLE CEMETERY DISTRICT FIXED ASSETS SUMMARY38
(BD) Buildings $3,906.00
(LD) Land $1,000.00
Grand Total $4,906.00
6.3 Newville Cemetery District Location
A map of the District is located at the end of this report. The land in the District is either
designated for agriculture or recreation in the Glenn County General Plan.
Newville Cemetery District Land Use Designations
Glenn County General Plan Acres within Percentages
Land Use Designations Newville CD and SOI
Foothill Agricultural/Forestry 71,760 49%
Recreation 75,230 51%
Totals 146,990 100%
Newville Cemetery District Zoning Designations
Glenn County Acres within P e rcentages
Zoning Designations Newville CD and SOI
Foothill Agricultural/Forestry 71,760 49%
Recreation 75,230 51%
Totals 146,990 100%
36 Email from Ritta Martin, April 27, 2015
37 Glenn County Department of Finance, Parker Hunt, February 17, 2015.
38 Glenn County Department of Finance, Parker Hunt, February 17, 2015.
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6.4 Newville Cemetery District Finances
6.4.1 Newville Cemetery District Budget
The adopted budget for 2014-2015 was $2,843.00.39 By the third quarter of fiscal year 2014-
2015, the District spent $619.50. Insurance was purchased from Golden State Risk
Management Authority for $500. Insurance is the major expense for this district.
Revenue from taxes was $347.55 for fiscal year 2014-2015.
On June 30, 2009, the District had $15,526.00 on deposit with the Glenn County Department of
Finance.
NEWVILLE CEMETERY DISTRICT (06040000) BUDGET AND EXPENSES 2014-201540
Number Description Budget Actual
REVENUE
TAXES
14010 Property Tax-current secured 580 586.47
14020 Property Tax-current unsecured 25 27.52
14030 Property Tax-Prior secured 0 (2.36)
14040 Property Tax-Prior unsecured 0 0.53
14046 SB813 Current Secured 0 10.99
14048 SB813 Prior Secured 0 (0.57)
14075 Timber Tax 0 20.22
Subtotal Taxes 605 642.80
44300 Interest 30 21.27
52580 HOPTR 10 6.90
TOTAL REVENUE $645 $670.97
EXPENSE
Services and Supplies
03100 Agricultural 350 0
03150 Insurance 500 500.00
03180 Maintenance-Structures/Improvements 400 0
03230 Professional Services 1,200 0
03270 Small Tools/Instruments 100 0
04300 Utilities 120 0
Subtotal Services 2,670 500.00
05700 Administrative Expense 30 24.14
05730 A-87 Cost Allocation 143 143.00
Total Expense $2,843 $667.14
Net Return (Cost) (2,198) 3.83
Although the Newville Cemetery District had a negative budget, careful spending allowed the
District to finish the year with a small positive cash flow.
39 Glenn County, “Budget vs Actual, February 17, 2015”.
40 County of Glenn, Department of Finance, Cathy Ehorn, July 27, 2015
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6.4.2 Newville Cemetery District Taxes
The District participates in the County “Teeter Plan” method of property tax distribution and thus
receives 100% of the District’s apportionment each fiscal year, eliminating the need for an
allowance for uncollectible taxes. The County, in return, receives all penalties and interest on
the related delinquent taxes. Under the Teeter Plan, the County remits property taxes to the
District based on assessments, not collections, according to the following schedule: 55% in
December 40% in April and 5% at the end of the fiscal year.41
6.4.3 2014-14 Financial Summary
The Glenn County Department of Finance supplied the following information about the Newville
Cemetery District for 2013 and 2014. It appears that the financial position of the District has
remained about the same.
NEWVILLE CEMETERY DISTRICT FUNDS 2013-2014
201342 201443
Cash $15,667 $15,442
Total Assets $20,587 $20,389
Total Liabilities $388 -
Fund Equity $20,199 $20,389
Total Liabilities and Equity $20,587 $20,389
Cash to Liability Ratio 40.38 -
Total Assets to Liability Ratio 53.06 -
6.4.4 Newville Cemetery District Audit
The Glenn County Department of Finance reported that for fiscal year 2014-2015 the District
maintained a record of the payment of outstanding bills. The District issued receipts for all
revenues collected. The accounting controls of the District funds were maintained by the Glenn
County Department of Finance. There were no recommendations.44
41 County of Glenn, “Special District Audits Fiscal Year 2013-2014 prepared by Robert A. Gustafson CPA.”
42 County of Glenn, Department of Finance, Special District Funds Recap as of June 30, 2013.
43 County of Glenn, Department of Finance, Special District Funds Recap as of June 30, 2014
44 County of Glenn, “Special District Audits Fiscal Year 2013-2014 prepared by Robert A. Gustafson CPA.”
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7 ORLAND CEMETERY DISTRICT
7.1 Orland Cemetery District Background
7.1.1 Orland Cemetery District Contact Information
Contact information for the Orland Cemetery District is as follows:
Art Leonard, Manager
Address: P O Box 424, Orland CA 95963
Email: ocd@succeed.net
7.1.2 Orland Cemetery District Board of Directors
Orland Cemetery District Board members serve terms for four years and are as follows:45
Rick E. Beale Term August 5, 2014 to January 2, 2017
Patricia De Fries Term August 2, 2012 to January 4, 2016
Daniel Lyons Term May 3, 2011 to January 5, 2019
The Board members meet monthly the second Tuesday at 9:00AM at the Main office, County
Road 9. Printed agendas are posted at the Main office.46
7.2 Orland Cemetery District Facilities
There are four cemetery locations in this District as follows:
IOOF: County Road P between County Roads 24 and 25, southeast of Orland.
Masonic: County Road 9 and Highway 99W, northeast of Orland.
Graves: County Road 200 (Newville Road), west of County Road 206, northwest of
Orland.
Catholic: County Road P between County Roads 24 and 25, southeast of Orland.
The cemeteries total approximately 30 acres. At present there are approximately 8,555 filled
plots and 2,000 vacant plots.
As might be expected for a district with four cemeteries there are a large number of fixed assets
as follows:
45 Glenn County Board of Supervisors, September 24, 2015.
46 Email from Art Leonard March 30, 2015
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ORLAND CEMETERY DISTRICT FIXED ASSETS47
Asset ID Class Date Description Purchase
Purchased Price
0002687 EQ 10/01/1985 650MFWD Tractor W/67 Loader 8,400.00
0002688 EQ 10/01/1985 300B Backhoe loader tractor 29,733.00
0005247 EQ 08/19/1999 Gator 4 x 2 utility vehicle 5,631.00
0005331 EQ 03/10/2000 2000 Ford pick-up 24,023.00
0005333 EQ 03/10/2000 Hillsboro flatbed trailer 11,150.00
0005836 BD 05/24/2002 Orland Cemetery Memorial Building 133,777.00
0005902 EQ 06/24/2003 3400ZH 26hp Kubota diesel lawn mower 23,166.00
0005907 BD 06/30/2003 Storage building 26,674.00
0005910 EQ 08/06/2003 3400ZH28hp Kubota diesel mower 23,166.00
0005949 EQ 05/20/2004 2004 Ford F250 truck 18,908.00
0006152 EQ 06/19/2008 Kubota L2800 tractor w/loader 16,024.00
0006157 BD 06/20/2008 Niche wall 14,525.00
0006177 EQ 11/26/2008 2008 Ford F250 truck 23,670.00
0006295 EQ 05/06/2011 2011 Ford F150 16,641.00
0006298 EQ 06/20/2011 Kawasaki 4010 4x4 12,874.00
0006381 EQ 01/19/2007 Masonic Cemetery fencing 11,950.00
0006382 EQ 06/21/2012 Masonic Cemetery irrigation pump 23,942.00
0006383 EQ 06/30/2011 Irrigation pump – office building 17,628.00
0006385 EQ 04/05/2013 Irrigation pump – Graves Cemetery 19,286.00
0200138 LD 01/01/1900* IOOF Cemetery (19 acres) 7,360.00
0200139 LD 01/01/1900* Catholic Cemetery(2.0 acres) 1,712.00
0200140 LD 01/01/1900* Masonic Cemetery (7 acres) 6,547.00
0200141 LD 01/01/1900* Graves Cemetery (2.0 acres) 1,712.00
0200142 BD 01/01/1900* Building at cemetery used shop 61,604.00
TOTAL 06050000 ORLAND CEMETERY DISTRICT $540,103.00
* Use of this date means purchase date is unknown.
The fixed assets are summarized as follows:
ORLAND CEMETERY DISTRICT FIXED ASSETS SUMMARY48
(BD) Buildings $236,580.00
(EQ) Equipment $286,192.00
(LD) Land $17,331.00
Grand Total $540,103.00
47 Glenn County Department of Finance, Parker Hunt, February 17, 2015
48 Glenn County Department of Finance, Parker Hunt, February 17, 2015.
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7.3 Orland Cemetery District Location
The Orland Cemetery District includes the City of Orland, the community of Hamilton City and
the area known as Capay in the northeastern part of Glenn County. The Glenn County General
Plan Land Use Designations for the area within the Orland Cemetery District are shown below:
Orland Cemetery District Glenn County General Plan Land Use Designations
Orland Cemetery
Glenn County
District Acreages Percent of County Area
General Plan Designations
(Glenn County)
Agricultural/Residential 318.0 <1%
Business Park 137.0 <1%
Community Commercial 38.6 <1%
Foothill Agriculture/Forestry 11,671.0 11%
General Agriculture 13,654.0 13%
Highway and Visitor Service Commercial 27.1 <1%
Industrial 1,077.0 1%
Intensive Agriculture 68,431.0 67%
Multiple Family Residential 60.0 <1%
Public Facilities 325.0 <1%
Rural Residential 4,577.0 4%
Service Commercial 327.0 <1%
Single Family Residential 219.0 <1%
Suburban Residential 1,638.0 1%
County of Glenn only TOTAL 102,499.7 100%
City of Orland 1,763 1.69%
County of Glenn* 102,506 98.31%
Orland Cemetery District TOTAL 104,269 100.00%
* Acreage shown here is slightly higher due to inclusion of rights-of-way.
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Orland Cemetery District Glenn County Zoning Designations
Orland Cemetery
Zoning Designations District Acreages Percent of County
(Glenn County) Area
AE-20 Exclusive Agricultural Zone 13,654.0 13%
AE-40 Exclusive Agricultural Zone 33,436.0 33%
AP-160 Agricultural Preserve Zone 11,418.0 11%
AP-40 Agricultural Preserve Zone 627.0 <1%
AP-80 Agricultural Preserve Zone 19,631.0 19%
AT-10 Agricultural Transition Zone 318.0 <1%
AV Airport Zone 325.0 <1%
C Commercial Zone 6.2 <1%
CC Community Commercial Zone 38.6 <1%
FA-160 Foothill Agricultural/Forestry Zone 253.0 <1%
FS-80 Farmland Security Zone 14,735.0 14%
HVC Highway Visitor Commercial Zone 27.1 <1%
M Industrial Zone 1,077.0 1%
MP Industrial Park Zone 137.0 <1%
PDC Planned Development Commercial Zone 16.4 <1%
R-1 Single-family Residential Zone 219.0 <1%
R-M Multiple Residential Zone 60.0 <1%
RE-1 Rural Residential Estate Zone 581.0 <1%
RE-10 Rural Residential Estate Zone 295.0 <1%
RE-2 Rural Residential Estate Zone 1,057.0 1%
RE-5 Rural Residential Estate Zone 4,282.0 4%
SC Service Commercial Zone 305.0 <1%
County of Glenn only Total* 102,498.3 100%
City of Orland 1,763 1.69%
County of Glenn** 102,506 98.31%
Orland Cemetery District 104,269 100.00%
* Acreage shown here is slightly lower than General Plan Acreage due to computer mapping
program.
** Acreage shown here is slightly higher due to inclusion of rights-of-way.
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7.4 Orland Cemetery District Finances
7.4.1 Orland Cemetery District Fee Schedule
The Orland Cemetery District submitted the following fee schedule. It is recommended that
every cemetery district have a published fee schedule available to the public.
ORLAND CEMETERY DISTRICT FEE SCHEDULE, PH. 530-865-3880, EFFECTIVE 7-1-14
Standard Burial Package Sales Tax Deluxe Burial Package Sales Tax 7.5%
7.5%
Standard Burial Plot $650.00 Standard Burial Plot $650.00
Endowment Fee** $325.00 Endowment Fee** $325.00
Per person Per person
Opening/Closing $500.00 Opening/Closing $500.00
Standard Grave Liner $639.63 Sealable Vault 954.60
595 + 44.63 tax $2,114.63 888.00 + 66.60 tax $2,429.60
Cremation Burial Infant Burial
Cremation Burial Plot 525.00 Infant Burial Plot 300.00
Endowment Fee** 325.00 Endowment Fee 150.00
Opening/Closing 190.00 Opening/Closing 190.00
$1040.00 $640.00
** Endowment Fee $325.00 (per person/per burial)
** Endowment Fee is non-refundable
Endowment fee applied to plots purchased prior to April 1986
Non-Resident Fee $450.00 per person
Non-resident means any person who was not a resident or taxpayer of the Orland Cemetery
District at the time of death. Fee waived if due to illness residence has been changed. Fee
waived when interment rights have been purchased prior to leaving the district if death occurs
during the first five (5) years of move.
Poly Liner $639.63 (87 inches long by 29 inches wide inside)
Poly Vault $954.60 (91 inches long by 32 inches wide inside)
Oversize Liner $1,290.00 (87 inches long by 36.5 inches wide inside
OVERTIME FEE $400 Casket Burial,( 2 men, 4 hour time slot(
$200 Cremation/infant (1 man, 2 hour time slot)
MONUENT SETTING FEES 2 FEET BY 2 FEET = $95.00
36 INCH HEIGHT LIMIT 2 FEET BY 4 FEET = $160.00
2 FEET BY 6 FEET = $185.00
2 FEET BY 8 FEET = $200.00
Glue on marker-$25.00, Veteran-$40.00, Breakout fee, $25.00
OUT OF DISTRICT FEE: $700 Opening/Closing with set-up, no canopy
Overtime fees not included $250 Cremation/Infant Opening with set-up
$150 Cremation/Infant Opening/closing, no set-up
$100 Lowering Device (only)
DISINTER FEE: $500 Adult/ $250 Infant (Base price, plus other fees)
Burial of (4) four remains will be allowed in one full size plot, a combination of (1) one casket and (3)
cremated remains or (4) four cremated remains. Endowment Care Fee charged per burial. Designated
cremation area plots (4) four cremated remains allowed per plot. Check with manager before ordering
monument for size requirements.
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7.4.2 Orland Cemetery District Budget
The adopted budget for 2014-2015 was $370,652.49 By the third quarter of fiscal year 2014-
2015, the District had spent $161,200.76 on salaries and benefits. Insurance was purchased
from Golden State Risk Management Authority for $7,919.00. Salaries & wages, utilities, fuel
and maintenance are the major expenses.
On February 17, 2015, the District had a $30,575.00 endowment on deposit with the Glenn
County Department of Finance. These funds were projected to earn $1800.00 in interest for the
2014-2015 fiscal year but actually earned less.
The 2014-2015 Budget for the Orland Cemetery District is shown below.
ORLAND CEMETERY DISTRICT (06050000) BUDGET AND REVENUE 2014-201550
Number Description Budget Actual
REVENUE
TAXES
14010 Property Tax-current secured 215,000 231,873.86
14020 Property Tax-current unsecured 10,500 11,334.70
14030 Property Tax-Prior secured 0 (944.78)
14040 Property Tax-Prior unsecured 0 232.81
14045 SB813 Supplemental Taxes 0 131.11
14046 SB813 Current Secured 2,000 4,318.78
14048 SB813 Prior Secured 0 (210.27)
Subtotal Taxes 227,500 246,736.21
44300 Interest 1,500 1,118.81
52580 HOPTR 2,700 2,964.13
54621 US Fish and Wildlife 0 4.70
66400 Sales and Services 70,000 171,694.38
66551 Administration Fees 0 250.00
74140 Bad Check Recovery 0 25.00
TOTAL REVENUE $301,700 $422,793.23
Although the Orland Cemetery District has substantial sales and services income, the income
from the property tax is still the largest single source of income. The expenses portion of the
2014-2015 budget is shown below. As is common with most government agencies, personnel
expenses are the largest expense.
49 Glenn County, “Budget vs Actual, February 17, 2015”.
50 County of Glenn, Department of Finance, Cathy Ehorn, July 27, 2015
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ORLAND CEMETERY DISTRICT (06050000) BUDGET AND EXPENSES 2014-201551
Number Description Budget Actual
Salaries/Benefits
01010 Salaries and Wages 157,882 158,488.60
01012 Additional Help 11,900 12,133.00
01013 Overtime Pay 2,000 1,029.82
01018 Commission/Director Salaries 3,600 3,300.00
01030 Social Security 10,000 10,642.46
01031 Medicare Coverage 2,400 2,488.95
01034 Retirement-ER-Portion 19,000 26,149.70
01040 Group Health Insurance 45,000 38,982.00
01045 Unemployment Insurance 2,000 1,048.93
01050 Worker Compensation Insurance 11,170 10,337.00
Subtotal Salaries 264,952 264,600.46
Services and Supplies
03100 Agricultural 3,500 3,387.65
03110 Clothing and Personal supplies 100 16.14
03120 Communications 3,400 2,590.37
03140 Household Expense 300 194.89
03150 Insurance 8,310 7,919.00
03170 Maintenance of Equipment 3,500 2,846.29
03180 Maintenance Structures/Improvements 5,500 5,170.35
03190 Medical and Lab supplies 500 320.00
03200 Memberships 100 60.00
03210 Miscellaneous Expense 1,000 921.25
03220 Office Expense 1,500 1,534.93
03230 Professional Services 2,500 0.00
03231 Professional Services-Administration 5,400 5,650.00
03250 Rents and Leases of Equipment 200 0.00
03270 Small Tools and Instruments 8,300 144.34
03280 Special Department Expense 26,600 36,211.52
04292 Gas and Oil 7,000 7,508.34
04294 Mileage 100 54.04
04295 Other Travel 200 150.00
04300 Utilities 8,200 7,743.08
Subtotal Services 86,210 82,422.19
03225 Bad Check Expense 0 25.00
05700 Administrative Expense 10,360 9,567.01
05730 A-87 Cost Allocation 1,530 1,530.00
09900 Contingency 7,600 0
Total Expense $370,652 $358,144.66
Net Return (Cost) (68,952) 64,648.57
Although a negative cash flow was budgeted, sales and services income was larger than the
amount budgeted and the District finished the fiscal year 2014-2015 with a positive balance.
51 County of Glenn, Department of Finance, Cathy Ehorn, July 27, 2015
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The Endowment Principal and Interest are tracked as separate budgets by the Glenn County
Department of Finance and are shown below.
ORLAND CEMETERY DISTRICT ENDOWMENT PRINCIPAL (06080000) 2014-201552
Number Description Budget Actual
REVENUE
66450 Endowment Services 16,500 54,905.00
ORLAND CEMETERY DISTRICT ENDOWMENT INTEREST (06085000) 2014-201553
Number Description Budget Actual
REVENUE
44300 Endowment Interest 1,800 881.85
7.4.3 Orland Cemetery District Taxes
The District participates in the County “Teeter Plan” method of property tax distribution and thus
receives 100% of the District’s apportionment each fiscal year, eliminating the need for an
allowance for uncollectible taxes. The County, in return, receives all penalties and interest on
the related delinquent taxes. Under the Teeter Plan, the County remits property taxes to the
District based on assessments, not collections, according to the following schedule: 55% in
December 40% in April and 5% at the end of the fiscal year on June 30.54
7.4.4 2014-14 Financial Summary
The Glenn County Department of Finance provided the following information regarding the
Orland Cemetery District funds at the end of 2013 and the end of 2014. Although the amount of
cash is less in 2014, the Orland Cemetery District is still adequately financed.
ORLAND CEMETERY DISTRICT FUNDS 2013-2014
June 30, 201355 June 30, 201456
Cash $1,345,934 $763,491
Total Assets $1,893,722 $1,318,967
Total Liabilities $119,995 $138,309
Fund Equity $1,773,727 $1,180,658
Total Liabilities and Equity $1,893,722 $1,318,967
Cash to Liability Ratio 11.00 5.52
Total Assets to Liability Ratio 15.78 9.54
7.4.5 Orland Cemetery District Audit
The Glenn County Department of Finance reported that for fiscal year 2013-2014 the District
maintained a record of the payment of outstanding bills. The District issued receipts for all
revenues collected. The accounting controls of the District funds were maintained by the Glenn
County Department of Finance. There were no recommendations.57
52 County of Glenn, Department of Finance, Cathy Ehorn, July 27, 2015
53 County of Glenn, Department of Finance, Cathy Ehorn, July 27, 2015
54 County of Glenn, “Special District Audits Fiscal Year 2013-2014 prepared by Robert A. Gustafson CPA.”
55 County of Glenn, Department of Finance, Special District Funds Recap as of June 30, 2013.
56 County of Glenn, Department of Finance, Special District Funds Recap as of June 30, 2014
57 County of Glenn, “Special District Audits Fiscal Year 2013-2014 prepared by Robert A. Gustafson CPA.”
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8 WILLOWS CEMETERY DISTRICT
8.1 Willows Cemetery District Background
8.1.1 Willows Cemetery District Contact Information
Contact information for the Willows Cemetery District is as follows:
John Joseph (530) 934-7331
Address: 800 E. Wood Street, Willows CA 95988
8.1.2 Willows Cemetery District Board of Directors
Willows Cemetery District Board members serve terms for four years and are as follows:
Glen Ceccon Term May 7, 2013 to January 4, 2016
Ray Crabtree Term August 18, 2009 to January 1, 2018
William Rex Reeley Term July 16, 2013 to January 7, 2019*
* The District reports that Director Reeley has recently resigned. It will be important to have a
new director appointed by the Board of Supervisors as soon as possible.
The Board members meet the last Wednesday of the month, 3:30 PM at the District office.58
The Board reports no plans for future projects.
8.1.3 Willows Cemetery District Employment
The Willows Cemetery District has three full-time employees.
8.2 Willows Cemetery District Location
The cemetery is located at 800 E. Wood Street, Willows CA 95988. The District also assists with
the Nye cemetery, located at Highway 162 13 miles west of Willows and Clarks Valley cemetery
located at County Road 302, 6.5 miles west of Willows.
58 Phone conversation with John Joseph April 1, 2015
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The following table shows the Glenn County General Plan Designations within the Willows
Cemetery District.
Willows Cemetery District Glenn County General Plan Land Use Designations
Willows Cemetery Percent
Glenn County District
General Plan Designations Acreages
Agricultural/Residential 91.2 .04
Business Park 47.4 .02
Community Commercial 27.0 .01
Foothill Agriculture/Forestry 53,796.0 23.02
General Agriculture 447.0 .21
Highway and Visitor Service Commercial 93.3 .04
Industrial 472.0 .20
Intensive Agriculture 168,004.0 71.90
Local Commercial 56.1 .02
Multiple Family Residential 22.7 .01
Public Facilities 307.0 .13
Recreation 9,256.0 3.96
Rural Residential 259.0 .11
Service Commercial 125.0 .06
Single Family Residential 182.0 .07
Suburban Residential 452.0 .20
Total 233,637.7 100.00%
City of Willows 1,505 .64
County of Glenn* 233,671 99.36
Willows Cemetery District 235,176 100.00
*Larger number of acres due to inclusion of right-of-way acres.
The largest land use designations within the Willows Cemetery District are Intensive
Agriculture and Foothill Agriculture. The City of Willows takes up a small amount of land
within the entire District.
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Willows Cemetery District Glenn County Zoning Designations
Willows Cemetery Percent
Glenn County Zoning District
Zoning Designations Acreages
(Glenn County)
AE-20 Exclusive Agricultural Zone 447.0 .2%
AE-40 Exclusive Agricultural Zone 61,942.0 26.5%
AE-80 Exclusive Agricultural Zone 100.0 <1%
AP-160 Agricultural Preserve Zone 53,336.0 23.0%
AP-40 Agricultural Preserve Zone 1,447.0 .6%
AP-80 Agricultural Preserve Zone 50,240.0 21.5%
AT-10 Agricultural Transition Zone 91.0 <1%
AV Airport Zone 292.0 <1%
CC Community Commercial Zone 63.1 <1%
FA-160 Foothill Agricultural/Forestry Zone 460.0 .2%
FS-80 Farmland Security Zone 53,597.0 23.0%
HVC Highway Visitor Commercial Zone 93.3 <1%
LC Local Commercial Zone 56.1 <1%
M Industrial Zone 472.0 .2%
MP Industrial Park Zone 47.4 <1%
PDC Planned Development Commercial Zone 14.4 <1%
R-1 Single-family Residential Zone 182.0 <1%
R-M Multiple Residential Zone 22.7 <1%
RE-1 Rural Residential Estate Zone 62.0 <1%
RE-5 Rural Residential Estate Zone 259.0 <1%
RE-NW Rural Residential Estate Zone - North Willows 390.0 <1%
RPM Recreation Motorsports 676.0 .3%
RZ-160 Recreation Zone 9,256.0 4.0%
SC Service Commercial Zone 125.0 <1%
Total* 233,671.0 100.0%
City of Willows 1,505 .64
County of Glenn 233,671 99.36
Willows Cemetery District 235,176 100.00
*Difference from General Plan acreages due to mapping program.
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8.3 Willows Cemetery District Facilities
WILLOWS CEMETERY DISTRICT FIXED ASSETS59
Asset ID Class Date Description Purchase
Purchased Price
0001879 BD 01/01/1900* Sprinkler project 12,756.00
0002193 BD 09/01/1983 Landscaping 1,745.00
0004092 EQ 08/01/1992 93 Chevrolet one ton pick-up 19,691.00
0004093 EQ 08/01/1992 John Deere 210C Backhoe 27,300.00
0004094 EQ 08/01/1992 John Deere 318 Lawn & Garden tractor 6,042.00
0004681 EQ 01/01/1997 Norvell iron tent (14’ x 20’) 6,447.00
0005469 EQ 10/14/2000 Groundmaster Toro mower 15,977.00
0005470 EQ 10/14/2000 Groundmaster Toro mower 15,977.00
0005908 BD 06/30/2003 Mausoleum 64,214.00
0006174 EQ 10/03/2008 Groundmaster 3320 mower 17,712.00
0200176 LD 01/01/1900* Pittsburgh land addition to Willows 25,451.00
Cemetery.
0200178 BD 01/01/1900* Chain link fence- Willows District 1,856.00
0200179 BD 01/01/1900* Fence concrete work – Nye Cemetery** 3,790.00
0200180 BD 01/01/1900* Fencing for storage area 430.00
0200181 BD 06/01/1978 Building 30,355.00
0200182 BD 01/01/1900* Fence curbing – Clarks Valley*** 834.00
0200183 BD 06/01/1975 Chain link fencing – Catholic 1,632.00
0200184 BD 01/01/1900* Drain pipe 1,500.00
0200185 BD 01/01/1900* Sprinkler system 46,273.00
0200186 BD 01/01/1900* Fence concrete pump enclosure 459.00
0200224 BD 10/01/1975 No-joint pipe installation 52,271.00
0200425 BD 07/01/1976 Paving roads – Willows 22,949.00
0200534 BD 06/01/1978 13.3 yards of concrete and labor 5,710.00
0200687 BD 03/01/1980 Survey and maps of unused cemetery 1,042.00
TOTAL 06060000 WILLOWS CEMETERY DISTRICT 382,413.00
* Use of this date means purchase date is unknown.
** The Nye Cemetery is located near State Highway 162 is now maintained by the Willows
Cemetery District.60
*** The Clarks Valley Cemetery is also maintained by the Willows Cemetery District.
The fixed assets are summarized as follows:
WILLOWS CEMETERY DISTRICT FIXED ASSETS SUMMARY61
(BD) Buildings $247,816.00
(EQ)Equipment 109,146.00
(LD) Land $25,451.00
Grand Total $382,413.00
59 Glenn County Department of Finance, Parker Hunt, February 17, 2015.
60 http://www.cagenweb.com/glenn/willows/Nye%20Cemetery/Nye%20Pioneer%20Cemetery.jpg, September 29, 2015
61 Glenn County Department of Finance, Parker Hunt, February 17, 2015.
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8.4 Willows Cemetery District Finances
8.4.1 Willows Cemetery District Budget
The adopted budget for 2014-2015 was $262,430.00.62 By the third quarter of fiscal year 2014-
2015, the District had spent $126,918.42 on salaries and benefits. Insurance was purchased
from Golden State Risk Management Authority for $5,873.00. Salaries & wages, utilities, fuel
and maintenance are the major expenses.
Revenue from taxes was $81,429.44 for fiscal year 2014-2015. Revenue from grave services
and sale of lots and graves was slightly over $51,000. On June 30, 2014, the District had
$203,123.00 on deposit with the Glenn County Department of Finance.
The 2014-2015 Willows Cemetery District Budget is shown below.
WILLOWS CEMETERY DISTRICT (06060000) BUDGET AND REVENUE 2014-201563
Number Description Budget Actual
TAXES
14010 Property Tax-current secured 139,000 136,880.45
14020 Property Tax-current unsecured 6,300 6,656.21
14030 Property Tax-Prior secured 0 (600.64)
14040 Property Tax-Prior unsecured 0 137.02
14046 SB813 Current Secured 1,500 2,693.78
14048 SB813 Prior Secured 0 (133.49)
Subtotal Taxes 146,800 145,630.33
44300 Interest 400 258.85
52580 HOPTR 14,725 1,663.53
52900 Off Hwy motor vehicle Fee 50 0
54470 Federal In-Lieu Tax 900 2,028.52
66400 Sales and Services 115,000 120,340.00
67049 Inter-revenue #607 Endowment 500 467.30
74114 Donations 0 100.12
TOTAL REVENUE $265,375 $270,488.65
The Willows Cemetery District was fortunate to take in more revenue than budgeted, primarily
due to higher sales and services.
62 Glenn County, “Budget vs Actual, February 17, 2015”.
63 County of Glenn, Department of Finance, Cathy Ehorn, July 27, 2015
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WILLOWS CEMETERY DISTRICT (06060000) BUDGET AND EXPENSES 2014-201564
Number Description Budget Actual
Salaries/Benefits
01010 Salaries and Wages 122,075 112,596.22
01012 Additional Help 0 1,673.24
01013 Overtime Pay 1,200 4,676.12
01018 Commission and Director Salaries 2,500 1,050.00
01030 Social Security 7,569 7,374.64
01031 Medicare Coverage 1,770 1,724.73
01034 Retirement, ER Portion 23,194 22,689.06
01040 Group Health Insurance 49,801 55,530.76
01050 Worker Compensation Insurance 7,759 7,759.00
Subtotal Salaries 215,868 215,073.77
Services and Supplies
03100 Agricultural 2,000 1,345.94
03120 Communications 600 525.66
03140 Household Expense 2,000 2,562.40
03150 Insurance 5,873 5,873.00
03170 Maintenance of Equipment 2,000 1,193.85
03180 Maintenance Structures/Improvements 4,000 3,493.46
03200 Memberships 60 0
03220 Office Expense 550 391.99
03230 Professional Services 5,200 4,625.00
03280 Special Department Expense 9,900 7,306.11
04292 Gas and Oil 5,000 3,338.92
04300 Utilities 5,500 5,954.21
Subtotal Services 42,683 36,610.54
05700 Administrative Expense 6,500 5,639.84
05730 A-87 Cost Allocation 579 579.00
Total Expense $265,630 $257,903.15
Net Return (Cost) (255) 12,585.50
The Willows Cemetery District had a slight deficit budgeted but completed fiscal year 2014-2015
with a positive financial position. The Endowment Principal and Interest are shown as separate
budgets by the Glenn County Department of Finance.
WILLOWS CEMETERY DISTRICT ENDOWMENT PRINCIPAL (06070000) 2014-201565
Number Description Budget Actual
REVENUE
66450 Endowment Services 12,225 26,175
WILLOWS CEMETERY DISTRICT ENDOWMENT INTEREST (06075000) 2014-201566
Number Description Budget Actual
REVENUE
44300 Endowment Interest 500 467.30
64 County of Glenn, Department of Finance, Cathy Ehorn, July 27, 2015
65 County of Glenn, Department of Finance, Cathy Ehorn, July 27, 2015
66 County of Glenn, Department of Finance, Cathy Ehorn, July 27, 2015
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8.4.2 Willows Cemetery District Taxes
The District participates in the County “Teeter Plan” method of property tax distribution and thus
receives 100% of the District’s apportionment each fiscal year, eliminating the need for an
allowance for uncollectible taxes. The County, in return, receives all penalties and interest on
the related delinquent taxes. Under the Teeter Plan, the County remits property taxes to the
District based on assessments, not collections, according to the following schedule: 55% in
December 40% in April and 5% at the end of the fiscal year67
8.4.3 2014-14 Financial Summary
The Glenn County Department of Finance provided the following information on the Willows
Cemetery District for 2013 and 2014. It appears that the Willows Cemetery District had much
less cash in 2014.
WILLOWS CEMETERY DISTRICT FUNDS 2013-2014
June 30, 201368 June 30, 201469
Cash 517,455 188,794
Total Assets 901,540 579,479
Total Liabilities 1,168 3,529
Fund Equity 900,372 575,950
Total Liabilities and Equity 901,540 579,479
Cash to Liability Ratio 443.03 53.50
Total Assets to Liability Ratio 771.87 164.20
8.4.4 Willows Cemetery District Audit
The Glenn County Department of Finance reported that for fiscal year 2014-2015 the District
maintained a record of the payment of outstanding bills. The District issued receipts for all
revenues collected. The accounting controls of the District funds were maintained by the Glenn
County Department of Finance. There were no recommendations.70
67 County of Glenn, “Special District Audits Fiscal Year 2013-2014 prepared by Robert A. Gustafson CPA.”
68 County of Glenn, Department of Finance, Special District Funds Recap as of June 30, 2013.
69 County of Glenn, Department of Finance, Special District Funds Recap as of June 30, 2014
70 County of Glenn, “Special District Audits Fiscal Year 2013-2014 prepared by Robert A. Gustafson CPA.”
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9 GLENN COUNTY CEMETERY DISTRICTS MSR
LAFCO must prepare a written statement of its determination as required by the CKH Act and
OPR’s Guidelines. Glenn LAFCO is responsible for determining if an agency is reasonably
capable of providing needed resources and basic infrastructure to serve areas within its
boundaries and, later, within the Sphere of Influence.
This section of the Municipal Service Review Report addresses each of those factors as they
may relate and be of pertinence to public cemetery district services within Glenn County.
LAFCO will do the following:
1. Evaluate the present and long-term infrastructure demands and resources available to
the cemetery districts.
2. Analyze whether resources and services are, or will be, available at needed levels.
3. Determine whether orderly maintenance and expansion of such resources and services
are planned to occur in line with increasing demands.
The Final Municipal Service Review Guidelines prepared by the Governor’s Office of Planning
and Research recommend issues relevant to the jurisdiction be addressed through written
determinations called for in the Cortese-Knox-Hertzberg Act. Determinations are provided for
each of the six factors, based on the information provided in this Municipal Service Review.
9.1 Growth and Population Projections for the Affected Area71
Purpose: To evaluate service needs based on existing and anticipated growth patterns
and population projections.
9.1.1 Population History and Projections
LAFCO needs to consider whether service provisions are facilitating the implementation of
adopted land use plans, or alternatively inducing growth in areas not intended to be urbanized.
The County is experiencing modest growth in resident population and the development of
second homes. The County’s population is expected to continue to increase especially if
current trends continue with people retiring to the County from more urban centers in the State.
The state of the overall economy, interest rates, and the retirement of the baby-boomer
population will in part influence the rate in which this growth occurs.
71 California Government Code Section 56430. (a) (1)
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Glenn County population history is shown in the table below and growth can be expected to
continue at approximately the same rates.
GLENN COUNTY POPULATION 2000 TO 2014
Year Glenn Unincorporated City of City of
County Area Willows Orland
2000 26,453 13,952 6,220 6,281
2001 26,584 14,030 6,237 6,317
2002 26,702 14,157 6,218 6,327
2003 26,974 14,340 6,247 6,387
2004 27,210 14,529 6,244 6,437
2005 27,394 14,625 6,235 6,534
2006 27,628 14,647 6,174 6,807
2007 27,872 14,661 6,203 7,008
2008 28,066 14,695 6,210 7,161
2009 28,088 14,669 6,186 7,233
2010 28,120 14,671 6,164 7,285
2013 28,238 14,504 6,137 7,597
2014 27,95572 14,516 6,154 7,68373
9.1.2 MSR Determination on Population Projections
1-1) Although Glenn County is expected to increase in population there are adequate
cemetery facilities in the County for the foreseeable future.
9.2 The location and characteristics of any disadvantaged unincorporated
communities within or contiguous to the sphere of influence74
Purpose: To comply with the State Law to examine any unincorporated areas which
could be provided with better services by annexing to an adjacent city.
9.2.1 Disadvantaged Unincorporated Communities (DUCs)
SB 244 defines disadvantaged unincorporated community as any area with 12 or more
registered voters, or as determined by commission policy, where the median household income
is less than 80 percent of the statewide annual median.
In California Government Code Section 65302.10 (a) “Community” means an inhabited area
within a city or county that is comprised of no less than 10 dwellings adjacent or in close
proximity to one another.
9.2.2 MSR Determination on DUCs
2-2) Since the cemetery districts cover the entire County of Glenn any DUCs in the County
are included in a cemetery district.
72 U.S. Census Bureau: State and County QuickFacts, Last Revised: Monday, 31-Aug-2015 13:02:29 EDT.
73 State of California, Department of Finance, Population Estimate for January 1, 2013 and January 1, 2014, August 5, 2014.
74 California Government Code Section 56430. (a) (2)
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9.3 Capacity and Infrastructure for the Cemetery Districts
Purpose: To evaluate the present and planned capacity of public facilities,
adequacy of public services, and infrastructure needs or deficiencies including
needs or deficiencies related to sewers, municipal and industrial water, and
structural fire protection in any disadvantaged, unincorporated communities
within or contiguous to the sphere of influence.75
9.3.1 Capacity
The term infrastructure needs and deficiencies refers to the status of existing and planned
public facilities and services and its relationship to the quality and levels of service that are, can,
and need to be provided. Maintenance and improvements at cemeteries primarily involves
access roads, water systems, fencing, and grounds maintenance including tree trimming.
9.3.2 MSR Determinations on Capacity and Infrastructure
3-1) There are an adequate number of cemeteries in Glenn County.
3-2) There is an adequate capacity for future needs within the existing cemeteries.
3-3) The German Cemetery District is working to acquire additional land.
9.4 Financial ability of agencies to provide services76
Purpose: To evaluate factors that affect the financing of needed improvements and to
identify practices or opportunities that may help eliminate unnecessary costs without
decreasing service levels.
9.4.1 Financial ability of cemetery districts
An examination of financing constraints and opportunities includes an evaluation of issues that
affect the cost and implementation of financing mechanisms or practices used to fund needed
improvements and enhance revenue streams. Cost avoidance opportunities include those that
eliminate unnecessary costs. Rate restructuring opportunities deal with positive rate impacts
that will not adversely affect service quality or other factors.
9.4.2 MSR Determinations on Finances
4-1) The Cemetery Districts are required to adopt a budget each year.
4-2) All the cemetery districts use the Glenn County Department of Finance to maintain funds
and process claims.
75 California Government Code Section 56430. (a)(3).
76 California Government Code Section 56430. (a)(4)
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4-3) Compared to urban areas the costs for burial in the Glenn County cemetery districts is
reasonable.
4-4) Many districts use part-time and/or volunteer help where possible.
4-5) The best strategy for increasing income is for the districts to raise fees if needed. It
would be difficult to increase property taxes for the operation of cemetery districts
because a 2/3 vote in favor of the tax increase would be required.
4-6) The rates of the cemetery districts should be available in a published rate schedule such as
that for the Orland Cemetery District shown above in this report.
4-7) All districts should consider the need for an endowment fee and other means of increasing
revenue.
9.5 Status of, and opportunities for, shared facilities77
Purpose: To evaluate the opportunities for a jurisdiction to share facilities and resources
to develop more efficient service delivery systems.
9.5.1 Shared Facilities for Cemetery Districts
Public service costs may be reduced if service providers develop strategies for sharing facilities
and resources. Sharing facilities and utilizing excess capacity in another agency’s service
system works to avoid service duplications, reduces costs, and minimizes unnecessary
resource consumption.
9.5.2 MSR Determinations on Shared Facilities
5-1) Many miles physically separate the cemetery locations and as a result the opportunity
for sharing facilities is limited.
5-2) The German Cemetery District recommends that services be provided by the Orland
Cemetery District or the Willows Cemetery District because those two districts have paid
staff.
5-3) All six cemetery districts work with the Glenn County Department of Finance to manage
funds and claims. The County is compensated for this service as part of the budget
process.
5-4) Several districts work with the California Conservation Corps or the California
Department of Corrections to get workers for maintenance projects.
77 California Government Code Section 56430. (a)(5)
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9.6 Accountability for community service needs, including governmental structure
and operational efficiencies78
Purpose: To consider the advantages and disadvantages of various government
structures that could provide public services, to evaluate the management capabilities of
the organization and to evaluate the accessibility and levels of public participation
associated with the agency’s decision-making and management processes.
9.6.1 Governance
LAFCO should consider the advantages and disadvantages of changes to government structure
when conducting service reviews. Management Efficiencies refers to the organized provision of
the highest quality public service with the lowest necessary expenditure of public funds. Local
accountability and governance refers to public agency decision making and operational and
management processes.
Cemetery districts were formed under various California legislative acts beginning in 1854. The
State in 1909 enacted legislation that provided for the formation of public cemetery districts as
they exist today with specific boundaries to maintain, operate, and acquire cemeteries for the
burial needs of their communities.
The public cemetery districts act and operate under the California statutory law known as the
Health and Safety Code, Division, Part 4, Public Cemetery Districts. Pursuant to Sections 9020-
9031, the County Board of Supervisors may appoint three or five persons to serve as the Board
of Trustees of each cemetery district. The Board of Supervisors may instead appoint itself as
the Board of Trustees.
There does not appear to be an immediate need for the consolidation of the cemetery districts
into one countywide cemetery district. The individual cemetery districts have respective funding
sources, either property taxes or assessments, in place that are adequate to provide cemetery
services. Also, the cemeteries are physically separated by many miles.
All of the public cemetery districts within Glenn County were formed under the laws of the State
of California and are subject to and comply with state disclosure laws and the Brown Act. The
Boards of Trustees are appointed, hold periodic meetings that are open to the public, adopt
annual budgets, and have regular financial audits.
The public agencies providing cemetery services within the County provide adequate services
to their respective geographic areas. The Boards of Trustees of the cemetery districts are
appointed and should be commended for their volunteer contributions and efforts. The cemetery
districts largely rely upon volunteer assistance plus some paid assistance for administration,
maintenance and improvements.
78 California Government Code Section 56430. (a)(6).
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9.6.2 MSR Determinations on Governance
6-1) The cemetery districts are managed by each of the Board of Trustees with some support
services provided by the County Department of Finance.
6-2) It would be better for districts which have Board meetings in private homes to work with
another district or agency to have the meetings at a public location such as a fire station
or school.
6-3) It is not necessary to change the governmental structure of the Glenn County cemetery
districts at this time.
6-4) The districts vary in the size of the budget and staff but all the districts are run in the
most efficient and economical way possible.
6-5) All of the cemetery districts are accountable because the County Department of Finance
performs audits of the accounts.
6-6) The boards of directors are volunteers and donate their time and effort to maintain these
districts and the service that the cemeteries provide to the public.
6-7) The board members are required to meet the requirements of the State Fair Political
Practices Commission and to file a Form 700 Disclosure of Economic Interests each
year.
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10 CEMETERY DISTRICTS SPHERE OF INFLUENCE
10.1 SOI Requirements
10.1.1 LAFCO's Responsibilities
A Sphere of Influence is a plan for the probable physical boundaries and service area of a local
agency, as determined by the affected Local Agency Formation Commission (Government
Code §56076). Government Code §56425(f) requires that each Sphere of Influence be updated
not less than every five years as necessary, and §56430 provides that a Municipal Service
Review shall be conducted in advance of the Sphere of Influence update.
10.1.2 SOI Determinations
In determining the Sphere of Influence for each local agency, LAFCO must consider and
prepare a written statement of determinations with respect to each of the following:
1. The present and planned land uses in the area, including agricultural and open space
lands
2. The present and probable need for public facilities and services in the area
3. The present capacity of public facilities and adequacy of public services which the
agency provides, or is authorized to provide
4. The existence of any social or economic communities of interest in the area if the
commission determines that they are relevant to the agency
5. Present and probable need for public facilities and services of any disadvantaged
unincorporated communities within the existing Sphere of Influence
10.1.3 Possible Approaches to the SOI
LAFCO may recommend government reorganizations to particular agencies in the county, using
the SOIs as the basis for those recommendations. Various conceptual approaches have been
identified from which to choose in designating an SOI. These seven approaches are explained
below:
1) Coterminous Sphere:
A Coterminous Sphere means that the Sphere of Influence for a city or special district that is the
same as its existing boundaries of the city or district.
2) Annexable Sphere:
A sphere larger than the agency’s boundaries identifies areas the agency is expected to annex.
The annexable area is outside the district boundaries and inside the sphere of influence.
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3) Detachable Sphere:
A sphere that is smaller than the agency’s boundaries identifies areas the agency is expected to
detach. The detachable area is the area within the agency bounds but not within its sphere of
influence.
4) Zero Sphere:
A zero sphere indicates the affected agency’s public service functions should be reassigned to
another agency and the agency should be dissolved or combined with one or more other
agencies.
5) Consolidated Sphere:
A consolidated sphere includes two or more local agencies and indicates the agencies should
be consolidated into one agency.
6) Limited Service Sphere:
A limited service sphere is the territory included within the SOI of a multi-service provider
agency that is also within the boundary of a limited purpose district which provides the same
service (e.g., fire protection), but not all needed services. Territory designated as a limited
service SOI may be considered for annexation to the limited purpose agency without
detachment from the multi-service provider.
This type of SOI is generally adopted when the following conditions exist:
a) The limited service provider is providing adequate, cost effective and efficient services
b) The multi-service agency is the most logical provider of the other services
c) There is no feasible or logical SOI alternative
d) Inclusion of the territory is in the best interests of local government organization and
structure in the area
Government Code §56001 specifically recognizes that in rural areas it may be appropriate to
establish limited purpose agencies to serve an area rather than a single service provider, if
multiple limited purpose agencies are better able to provide efficient services to an area rather
than one service district.
Moreover, Government Code Section §56425(i), governing sphere determinations, also
authorizes a sphere for less than all of the services provided by a district by requiring a district
affected by a sphere action to “establish the nature, location, and extent of any functions of
classes of services provided by existing districts” recognizing that more than one district may
serve an area and that a given district may provide less than its full range of services in an area.
7) Sphere Planning Area:
LAFCO may choose to designate a sphere planning area to signal that it anticipates expanding
an agency’s SOI in the future to include territory not yet within its official SOI.
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10.1.4 SOI Update Process
LAFCO is required to establish SOIs for all local agencies and enact policies to promote the
logical and orderly development of areas within the SOIs. Furthermore, LAFCO must update
those SOIs every five years, as necessary. In updating the SOI, LAFCO is required to conduct a
Municipal Service Review (MSR) and adopt related determinations.
LAFCO must notify affected agencies 21 days before holding a public hearing to consider the
SOI and may not update the SOI until that hearing is closed. The LAFCO Executive Officer must
issue a report including recommendations on the SOI amendment and update under
consideration at least five days before the public hearing.
10.1.5 SOI Amendments and CEQA
LAFCO has the discretion to limit SOI updates to those that it may process without
unnecessarily delaying the SOI update process or without requiring its funding agencies to bear
the costs of environmental studies associated with SOI expansions. Any local agency or
individual may file a request for an SOI amendment. The request must state the nature of and
reasons for the proposed amendment, and provide a map depicting the proposal.
LAFCO may require the requester to pay a fee to cover LAFCO costs, including the costs of
appropriate environmental review under CEQA. LAFCO may elect to serve as lead agency for
such a review, may designate the proposing agency as lead agency, or both the local agency
and LAFCO may serve as co-lead agencies for purposes of an SOI amendment.
Local agencies are encouraged to consult with LAFCO staff early in the process regarding the
most appropriate approach for the particular SOI amendment under consideration.
Certain types of SOI amendments are likely exempt from CEQA review. Examples are SOI
expansions that include territory already within the bounds or service area of an agency, SOI
reductions, zero SOIs and coterminous SOI’s. SOI expansions for limited purpose agencies that
provide services (e.g., fire protection, levee protection, cemetery, and resource conservation)
needed by both rural and urban areas are typically not considered growth-inducing and are
likely exempt from CEQA. Similarly, SOI expansions for districts serving rural areas (e.g.,
irrigation water) are typically not considered growth inducing.
Remy et al. write:
“In City of Agoura Hills v. Local Agency Formation Commission (2d Dist.1988)
198 Cal.App.3d480, 493-496 [243 Cal.Rptr.740] (City of Agoura Hills), the court
held that a LAFCO’s decision to approve a city’s sphere of influence that in most
respects was coterminous with the city’s existing municipal boundaries was not a
“project” because such action did not entail any potential effects on the physical
environment.”79
The Sphere of Influence for each Cemetery District in Glenn County will stay the same as the
present boundary of the District. The current and planned development of properties within the
proposed Spheres of Influence will require cemetery services as development occurs.
79 Remy, Michael H., Tina A. Thomas, James G. Moose, Whitman F. Manley, Guide to CEQA, Solano Press Books, Point Arena,
CA, February 2007, page 111.
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10.2 Present and Planned Land Uses in the Area, Including Agricultural and Open
Space Lands80
10.2.1 County General Plan
The 1993 Glenn County General Plan states the following:
The general plan should serve as a useful guide for local decision-making. In
addition to meeting the requirements of State law, there is also a "common
sense" standard that provides for the general plan to focus on issues of greatest
local concern. In Glenn County, those issues include growth, adequacy of public
services and facilities, preservation of agricultural land, and economic
development.
County decision makers, staff and the General Plan Citizens Advisory Committee
examined a number of growth and development scenarios for Glenn County as a
part of the general plan development process. These scenarios have focused on
implications for natural resources, public safety and community development.
From this process, a potential future for Glenn County has been identified and
reflected in the preferred alternative.
Glenn County's assets and heritage will be protected and preserved while
providing for growth and development. County and special district supplied
services will be upgraded to meet the demand generated by new development,
and new development will be called upon to meet its fair share of service
expansion costs.81
Cemeteries take up a relatively small amount of land and are compatible with most other land
uses. There is no conflict with the cemeteries and the Glenn County General Plan and Zoning.
10.2.2 SOI Determinations Present and Planned Land Use
1-1] The cemeteries will not conflict with planned land uses shown in the Glenn County
General Plan and Zoning Code.
80 California Government Code Section 56425 (e)(1)
81 http://gcplanupdate.net/_documents/docs/VOLUME%20I-POLICIES-1.pdf
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10.3 Present and Probable Need for Public Facilities and Services in the Area82
10.3.1 Service Need
There is a need for the services provided by the cemetery districts. The County should support
the cemetery districts as much as possible. The County should recognize the volunteer efforts
of the board members and others who assist the cemetery districts. The County departments
should continue to assist the cemetery districts in completing the necessary tasks and forms to
comply with State Laws.
10.3.2 SOI Determinations for Facilities and Services
2-1] All cemetery districts are needed and the cemeteries should be maintained.
10.4 Present Capacity of Public Facilities and Adequacy of Public Services83
10.4.1 Facilities and Capacity
The facilities of the cemetery districts are adequate. The capacity of the districts depends on
financial stability.
10.4.2 SOI Determinations for Public Facilities Present and Future Capacity
3-1] The present capacity of the cemetery districts is adequate to provide cemetery services
within the Sphere of Influence territory for each district.
82 California Government Code Section 56425 (e)(2)
83 California Government Code Section 56425 (e)(3)
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10.5 Social or Economic Communities of Interest84
10.5.1 Glenn County
The cemetery districts of Glenn County and the various cemeteries that they maintain represent
the history of the County. As long as there are sufficient volunteers for the job of district director
the cemetery districts should be maintained with the existing boundaries.
10.5.2 SOI Determinations for Social or Economic Communities of Interest
4-1] The Sphere of Influence for each cemetery district should remain the same as the district
boundaries.
10.6 Disadvantaged Unincorporated Community Status85
10.6.1 Disadvantaged Unincorporated Communities
Senate Bill 244 was a significant piece of LAFCO related legislation passed in 2011. This bill
required LAFCO to make determinations regarding “Disadvantaged Unincorporated
Communities” (DUCs). Disadvantaged Unincorporated Communities are defined as inhabited
territory that constitutes all or a portion of a community with an annual median household
income that is less than 80 percent of the statewide annual household income (MHI).
State law requires identification and analysis of service issues within DUCs as part of municipal
service reviews (MSRs) and sphere of influence (SOI) reviews. State law also places
restrictions on annexations to cities if the proposed annexation is adjacent to a DUC.
A Section of SB 244-now codified as Government Code Section 56375(a) (8)-impacts proposals
to LAFCO to annex unincorporated territory into cities. This provision of the law imposes
restrictions on the approval of city annexations greater than 10 acres where there is a DUC
contiguous to the area of the proposed annexation. With some exceptions, LAFCO is prohibited
from approving such an annexation unless an application to annex the DUC has also been filed.
10.6.2 Disadvantaged Unincorporated Community Status
5-1] All communities are included in a cemetery district in Glenn County.
84 California Government Code Section 56425 (e)(4)
85 California Government Code Section 56425 (e)(5)
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ABBREVIATIONS
AB Assembly Bill
Brown Act Ralph M. Brown Act (California Government Code Sections 54950 et seq.)
CCC California Conservation Corps
CD Cemetery District
CEQA California Environmental Quality Act
CIP Capital Improvement Plan
CKH Act Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000
DUCs Disadvantaged Unincorporated Communities
ER Employer Responsibility
FY Fiscal Year
GRSM Golden State Risk Management Authority
HOPTR Homeowners Property Tax Relief
I.O.O.F. International Order of Odd Fellows
LAFCO Local Agency Formation Commission
MSR Municipal Service Review
OPR Office of Planning and Research
SB Senate Bill
SOI Sphere of Influence
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DEFINITIONS
California Environmental Quality Act (CEQA): A State Law requiring State and local agencies to
regulate activities with consideration for environmental protection. If a proposed activity has the potential
for a significant adverse environmental impact, an environmental impact report (EIR) must be prepared
and certified as to its adequacy before taking action on the proposed project.
Community Facilities District: Under the Mello-Roos Community Facilities Act of 1982 (Section 53311,
et seq.) a legislative body may create within its jurisdiction a special tax district that can finance tax-
exempt bonds for the planning, design, acquisition, construction, and/or operation of public facilities, as
well as public services for district residents. Special taxes levied solely within the district are used to repay
the bonds.
Impact Fee: A fee, also called a development fee, levied on the developer of a project by a county, or
other public agency as compensation for otherwise-unmitigated impacts the project will produce.
California Government Code Section 66000, et seq., specifies that development fees shall not exceed the
estimated reasonable cost of providing the service for which the fee is charged. To lawfully impose a
development fee, the public agency must verify its method of calculation and document proper restrictions
on use of the fund.
Infrastructure: Public services and facilities such as sewage-disposal systems, water-supply systems,
and other utility systems, schools and roads.
Land Use Classification: A system for classifying and designating the appropriate use of properties.
Leapfrog Development; New development separated from existing development by substantial vacant
land.
Local Agency Formation Commission (LAFCO): A five-or seven-member commission within each
county that reviews and evaluates all proposals for formation of special districts, incorporation of cities,
annexation to special districts or cities, consolidation of districts, and merger of districts with cities. Each
county’s LAFCO is empowered to approve, disapprove, or conditionally approve such proposals. The
LAFCO members generally include two county supervisors, two city council members, and one member
representing the general public. Some LAFCOs include two representatives of special districts.
Mello-Roos Bonds: Locally issued bonds that are repaid by a special tax imposed on property owners
within a community facilities district established by a governmental entity. The bond proceeds can be
used for public improvements and for a limited number of services. Mello-Roos Bonds are named after
the program’s legislative authors.
Ordinance: A law or regulation set forth and adopted by a governmental authority.
Proposition 13: (Article XIIIA of the California Constitution) Passed in 1978, this proposition enacted
sweeping changes to the California property tax system. Under Proposition 13, property taxes cannot
exceed 1% of the value of the property and assessed valuations cannot increase by more than 2% per
year. Property is subject to reassessment when there is a transfer of ownership or improvements are
made.86
86 http://www.californiataxdata.com/A_Free_Resources/glossary_PS.asp#ps_08
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Proposition 218: (Article XIIID of the California Constitution) This proposition, named "The Right to Vote
on Taxes Act", filled some of the perceived loopholes of Proposition 13. Under Proposition 218,
assessments may only increase with a two-thirds majority vote of the qualified voters within the District. In
addition to the two-thirds voter approval requirement, Proposition 218 states that effective July 1, 1997,
any assessments levied may not be more than the costs necessary to provide the service, proceeds may
not be used for any other purpose other than providing the services intended, and assessments may only
be levied for services that are immediately available to property owners.87
Ranchette: A single dwelling unit occupied by a non-farming household on a parcel of 2.5 to 20 acres
that has been subdivided from agricultural land.
Sphere of Influence (SOI): The probable physical boundaries and service area of a local agency, as
determined by the Local Agency Formation Commission (LAFCO) of the county.
Urban: Of, relating to, characteristic of, or constituting a city. Urban areas are generally characterized by
moderate and higher density residential development (i.e., three or more dwelling units per acre),
commercial development, and industrial development, and the availability of public services required for
that development, specifically central water and sewer service, an extensive road network, public transit,
and other such services (e.g., safety and emergency response). Development not providing such services
may be “non-urban” or “rural”. CEQA defines “urbanized area” as an area that has a population density of
at least 1,000 persons per square mile (Public Resources Code Section 21080.14(b)).
Urban Services: Utilities (such as water, gas, electricity, and sewer) and public services (such as police,
fire protection, schools, parks, and recreation) provided to an urbanized or urbanizing area.
87 http://www.californiataxdata.com/A_Free_Resources/glossary_PS.asp#ps_08
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REFERENCES
County of Glenn, Department of Finance, Parker Hunt, February 17, 2015.
County of Glenn, Department of Finance, Special District Funds Recap as of June 30, 2013.
County of Glenn, Department of Finance, Special District Funds Recap as of June 30, 2014
Elk Creek Cemetery District, Director, Janice Cannon, (530) 968-5616, April 8, 2015.
German Cemetery District, Director, Jack Cavier, Jr, (530) 517-1830, April 3, 2015.
Glenn County Department of Planning and Public Works, Andy Popper, July 14, 2015.
Marvin-Chapel Cemetery District, Director, Nadine Keene, (530) 982-2065, March 31, 2015.
Newville Cemetery District, Director, Ritta Martin, (530) 517-0812, emails of April 21 and 27, 2015.
Orland Cemetery District, Manager, Art Leonard, ocd@succeed.net email of March 30, 2015
Willows Cemetery District, Manager, John Joseph, (530) 934-7331, April 1, 2015.
http://gcplanupdate.net/_documents/docs/VOLUME%20I-POLICIES-1.pdf
http://library.ceres.ca.gov/docs/.html, August 5, 2014
http://www.cagenweb.com//glenn/cemetery.htm, May 23, 2015.
http://www.californiataxdata.com/A_Free_Resources/glossary_PS.asp#ps_08
PREPARERS
Christy Leighton, Planning Consultant
555 E. Willow Street, Willows CA 95988
Email: christyleighton@sbcglobal.net, Phone: 530-934-4597
Janet Wackerman, Planning Consultant
19405 Newville Road, Orland CA 95963
Andy Popper, Associate Planner
Glenn County Planning and Public Works Agency
777 N. Colusa Street
Willows, CA 95988
Adele Foley, Glenn LAFCO Executive Officer
505 E. Sycamore Street
Willows, CA 95988
Email executiveofficer@glennlafco.com Phone: 530-519-1210
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