Cemetery District MSRs

FINAL REPORT COUNTY OF MERCED CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW Prepared for: Merced County Local Agency Formation Commission Prepared by: Economic & Planning Systems, Inc. As approved by LAFCO April 23, 2009 EPS #17110 Note: A version of this report titled “Administrative Draft” was approved by LAFCO on April 23, 2009. No changes have been made to this version other than updating the report’s title to “Final Report.” TABLE OF CONTENTS I. INTRODUCTION..............................................................................................................1 Summary of Districts...................................................................................................2 II. CEMETERY DISTRICTS.....................................................................................................5 Dos Palos Cemetery District.......................................................................................5 Hilmar Cemetery District............................................................................................8 Los Banos Cemetery District.....................................................................................11 Merced Cemetery District.........................................................................................14 Merquin Cemetery District.......................................................................................17 Plainsburg Cemetery District....................................................................................20 Snelling Cemetery District........................................................................................23 Winton Cemetery District.........................................................................................25 III. DETERMINATIONS........................................................................................................28 Explanation of Determinations.................................................................................28 LIST OF TABLES AND FIGURES Table 1: Summary of Cemetery Service Providers...........................................................3 Table 2: Cemetery Service Rates.........................................................................................4 Figure 1: Dos Palos Cemetery District.................................................................................7 Figure 2: Hilmar Cemetery District....................................................................................10 Figure 3: Los Banos Cemetery District..............................................................................13 Figure 4: Merced Cemetery District...................................................................................16 Figure 5: Merquin Cemetery District.................................................................................19 Figure 6: Plainsburg Cemetery District.............................................................................22 Figure 7: Snelling Cemetery District..................................................................................24 Figure 8: Winton Cemetery District...................................................................................27 I. INTRODUCTION In 1997, the State Legislature convened a special commission to study and make recommendations to address California’s rapidly accelerating growth. The Commission on Local Governance for the 21st Century focused energies on ways to empower the already existing County Local Agency Formation Commissions (LAFCOs). The Commission’s final report, Growth within Bounds, recommended various changes to local land use laws and LAFCO statutes. The Commission’s recommendations were encompassed in Assembly Bill 2838 (2000), which amended the Cortese‐Knox‐Hertzberg Local Government Reorganization Act of 2000 (“Reorganization Act”). One of LAFCO’s new responsibilities requires regional studies of municipal services (Municipal Service Reviews, or MSRs) every five years, in conjunction with reviews of city and district spheres of influence (SOIs). Government Code Section 56425 directs LAFCOs to review and update agencies’ SOIs, as necessary, every five years. Section 56430 requires MSRs to be conducted before or in conjunction with the sphere updates. A recent change to the Reorganization Act reduced the number of factors to be addressed in MSRs from nine to six. According to current state law, this MSR addresses the following six factors: 1. Growth and population projections for the affected area. 2. Present and planned capacity of public facilities and adequacy of public services, including infrastructure needs or deficiencies. 3. Financial ability of agencies to provide services. 4. Status of, and opportunities for, shared facilities. 5. Accountability for community service needs, including governmental structure and operational efficiencies. 6. Any other matter related to effective or efficient service delivery, as required by commission policy. Merced LAFCO retained Economic & Planning Systems, Inc. (EPS) to develop the MSRs for cemetery districts in Merced County. Each provider was contacted to request information and documents such as master plans, budgets, and maps. EPS used the information obtained from the jurisdictions to write provider profiles and the six determinations required by law for each provider. The profiles and determinations will be submitted to each service provider for its review. The districts’ comments will be incorporated into the report. In the case of the Snelling Cemetery District, EPS was unable to contact a representative of the district or obtain information about the district. As a result, EPS does not have sufficient information to prepare the MSR for this district. The Snelling Cemetery District Sphere Report from 1984 provides the only information available on the Snelling Cemetery District. It is recommended that LAFCO continue its efforts to complete the service review as if the district is no longer providing adequate services, it would be a 1 P:\17000s\17110MercedMSRs\Report\Cemetery_FinalRpt07‐10‐09.doc Final Report Merced Co. Cemetery Districts Municipal Service Review As Approved by LAFCO April 23, 2009 candidate for dissolution or consolidation with a larger service provider. In accordance with state law, entities may not be allowed to obtain LAFCO approval for various actions unless or until their MSRs are completed. SUMMARY OF DISTRICTS GOVERNANCE AND OPERATIONS Cemetery districts are established and governed in accordance with the State of California Health and Safety Codes. Cemetery districts provide burial and cremation services to district residents as well as nonresidents for an additional fee. Merced County has a total of eight public cemetery districts, each of which is governed by its own Board of Directors. District service areas and population, total land, and average annual number of burials are summarized in Tables 1. As shown, the districts vary widely in size and service population. The Districts generally receive the majority of their operations funding from service fees. As shown in Table 2, service fees vary depending on type of ceremony (i.e., burial or cremation) and the age of the deceased. INFRASTRUCTURE, FACILITIES, AND SERVICES Almost all responding districts report that existing facilities, equipment, and staffing are adequate to continue current levels of service provision. Merquin Cemetery District and Winton Cemetery District report that they must identify funding sources to complete necessary improvements. None of the responding districts share facilities or equipment, but staff report that existing facilities are adequate to meet current demand. However, Merquin Cemetery District and Winton Cemetery District report that there is limited capacity to serve future needs. SERVICE NEEDS AND CAPACITY All responding districts own land that has not yet been developed, which can be used to accommodate most future burial services. Los Banos Cemetery District staff report that the supply of undeveloped land will not accommodate future increases. As a result, it is likely that if demand for burial services increases, the District will have to gradually develop adjacent property. Los Banos Cemetery District, Merquin Cemetery District, and Winton Cemetery District report that facilities, equipment, staff, and funding are not adequate to meet future needs. As a result, LBCD has considered selling excess district owned land to meet funding needs, but recently opposed annexation of district property into the City of Los Banos. Merquin Cemetery District and Winton Cemetery District do not have specific plans to meet funding needs. 2 P:\17000s\17110MercedMSRs\Report\Cemetery_FinalRpt07‐10‐09.doc Table 1 Summary of Merced County Cemetery Districts Cemetery Service Provider Municipal Service Review; EPS #17110 District Property District Operating Budget Total Land Undeveloped Average Burials Districts Population (FY 2007/08) (Acres) Land (Acres) per Year Dos Palos Cemetery District 10,000 $222,900 20 5 75 Hilmar Cemetery District 7,500 $113,800 10 5 20 Los Banos Cemetery District N/A $277,000 (1) 44 27 100 Merced Cemetery District 80,000 $760,000 60 20 275 Merquin Cemetery District 1,200 $43,500 10 5 12 Plainsburg Cemetery District 9,000 $109,000 10.5 3.5 55 Snelling Cemetery District N/A Winton Cemetery District N/A $697,000 42 15 200 (1) Estimated expenditures for the FY 2006/07. N/A: Not available, because district is unresponsive. Sources: Economic and Planning Systems, Inc. Economic & Planning Systems, Inc. 3/10/2009 P:\17000s\17110MercedMSRs\Data\Cemetery.xls 3 Table 2 County of Merced Cemetery Districts Service Charges Cemetery Service Provider Municipal Service Review; EPS #17110 District Adult Burial Infant Burial Cremation Additional Charges (1) Dos Palos Cemetery District $1,850 $630 $650 Non-Resident: $25 Hilmar Cemetery District $1,235 N/A N/A Non-Resident: $250 Los Banos Cemetery District $2,400 $700 $1,700 Non-Resident: $360 Merced Cemetery District (2) $2,100 $580 $700 Non-Resident: $175 Saturday Service: $350 (3) Merquin Cemetery District $900 -- -- Non-Resident: $150 Plainsburg Cemetery District $1,325 $375 N/A Non-Resident: $100 Snelling Cemetery District (4) N/A Winton Cemetery District $2,000 $500 $500 Non-Resident: $100 Saturday or Holiday Fee: $125 (1) For adult burials. (2) Service charge for cremation row shown. The rate for a niche burial (cremation wall) is about $725. (3) An additional $350 is charged if the service is held after 3:00 pm Monday through Friday. (4) District did not provide information. Source: Economic and Planning Systems, Inc. Economic & Planning Systems, Inc. 3/10/2009 4 P:\17000s\17110MercedMSRs\Data\Cemetery.xls II. CEMETERY DISTRICTS DOS PALOS CEMETERY DISTRICT GOVERNANCE AND OPERATIONS The Dos Palos Cemetery District (DPCD) was formed in 1934. The District’s service population exceeds 10,000 people, and it employs one manager. District boundaries are identified on Figure 1. DPCD is governed by a five‐member Board of Directors that meets quarterly, and the District communicates with its service population through local newspapers. Total operating expenditures for the FY 2007‐2008 were budgeted to be $222,900 of which $169,000 (76 percent) cover salaries and employee benefits and $38,000 (17 percent) cover services and supplies. Revenues for this period total $214,610 of which $117,000 (55 percent) were from service charges and $78,600 (37 percent) were from property tax revenues. Additionally, the District maintains reserves of $150,000. Service charges for adult burials generally amount to approximately $1,850. A breakdown of these fees is as follows: $600 per lot, $100 for endowment care, $400 for an opening/closing fee, $400 for a sealed vault, a $250 handling fee, and $100 for a single stone setting. There is an additional fee of $300 for nonresidents of the District, and a single stone setting costs $100. Service charges for a child’s burial generally amount to about $380.1 Placement in a Cremation Niche Park generally totals $600.2 DPCD’s service charges were approved in July 2006. INFRASTRUCTURE, FACILITIES, AND SERVICES DPCD provides burial services and, on average, provides 75 burials per year. The District owns about 20 acres of land, of which 15 acres are developed and five acres are undeveloped and available for future use. Additionally, the DPCD owns one John Deere backhoe, one skip loader, one lawn mower, and a Kabota marker edger. District staff reports that facilities, staff, and funding levels are adequate to continue current levels of service provision.3 1 A breakdown of fees for the burial of a child are as follows: $200 for the babyland lot, $30 for endowment care, and an opening/closing fee of $150. Additionally, a concrete grave liner costs $200 and the cost of the stone setting is $50. 2 A breakdown of fees for placement in a Cremation Niche Park are as follows: $300 for niche, $50 for endowment care, $100 for engraving. There is an additional fee of $25 for nonresidents of the District. 3 Communication from DPCD Staff, Apr 2008. 5 P:\17000s\17110MercedMSRs\Report\Cemetery_FinalRpt07‐10‐09.doc Final Report Merced Co. Cemetery Districts Municipal Service Review As Approved by LAFCO April 23, 2009 SERVICE NEEDS AND CAPACITY DPCD staff does not anticipate significant increases in demand for District services and expects that the five acres of undeveloped land that is owned by DPCD will be adequate to accommodate future demand. Additionally, District staff reports that facilities, staff, and funding levels are adequate to meet future needs.4 4 Communication from DPCD Staff, Apr 2008. 6 P:\17000s\17110MercedMSRs\Report\Cemetery_FinalRpt07‐10‐09.doc T 9 E S E 34 HENRY MILLER RD T9S R12E R 1 2 E T 3 9 1 R S S A N J O A Q CHOWCHILLA RIVE R T 9 S R 1 T 9 S R 1 T10S R12E U IN R VI E R F R E S N O R IV 152 E R DOS PALOS Y D MMaaddeerraa R ZI CCoouunnttyy Z O C 33 E SAN TA FE G L M A V E A N A A V RD V E P A DI N A DOS I N E G T O PALOS A V E N A V L E XI N R Y A N T VI D S O B A D M ST FFrreessnnoo CCoouunnttyy E Figure 1 Dos Palos Cemetery District SOI 1 1 S 2 E R1 R T 9 S S 9 T T9S R11S T9S R13E T10S R11E T10S R13E E 1 1 R S 0 E 12 T1 EE R 23 0 S R 1 R 1 1 SS T 0 0 11 TT T10S R11E T10S R12E T11S R11E T11S R12E EE 12 11 RR 1 S 1 S 11 TT T11S R11E T12S R11E TTuuoolluummnnee CCoouunnttyy MMaarriippoossaa SSttaanniissllaauuss CCoouunnttyy CCoouunnttyy LAKE District Sphere of Influence YOSEMITE County Community City Limit SSaannttaa O Parcels CC CC oo ll uu aa nn rra t a tyy L S U A I N S FO N R E E I B L AY RESERVOIR RE B S A L E O N R O S V S OIR M C M Co a o a u d u d n e n e t r t r y a y a Lakes Major Roads SSaann FFrreessnnoo BBeenniittoo CCoouunnttyy CCoouunnttyy Rivers 8 0 1 2 4 6 Miles LAFCO RESOLUTION 1033 04/26/1984 7 of Merced County Final Report Merced Co. Cemetery Districts Municipal Service Review As Approved by LAFCO April 23, 2009 HILMAR CEMETERY DISTRICT GOVERNANCE AND OPERATIONS Hilmar Cemetery District (HCD) was formed in 1940. The District serves the northern portion of Merced County bound by Bradbury Road to the north, Griffith Avenue to the east, the Merced River to the south, and Central Avenue to the south. District boundaries are identified in Figure 2. It provides service to approximately 7,500 people. HCD employs one full‐time grounds superintendant, one part‐time security manager and one volunteer security manager (one full‐time equivalent), and two part‐time groundsmen. Its three‐member Board of Directors meets annually in June with additional meetings throughout the year as necessary. HCD communicates with its service population through the ‘Public Notices’ section of the Hilmar Times newspaper as well as bulletin posters at the local post office.5 Budgeted year‐end expenditures for the Fiscal Year 2007‐2008 were about $113,800. Approximately 33 percent of these expenditures cover employee salaries and benefits, 41 percent cover services and supplies, and 26 percent cover contingencies.6 Year‐end revenues from the same period were estimated to be about $82,200. The single largest revenue sources were property taxes, which generated about $42,000 and fees collected from burials and other services, which generated about $30,000.7 Other revenue sources include other taxes, interest from endowment funds. HCD maintain a contingency reserve of $30,000 for equipment and vehicle emergencies, and a capital reserve of $20,000 for grounds expansion or repairs.8 As of April 30, 2008, the Treasury had approximately $264,000 in cash, and the HCD’s endowment fund had reserves totaling about $126,000.9 Pump and motors and electrical apparatuses have been upgraded since 2006 in an effort to operate by more cost effective means. District staff did not identify any additional cost avoidance opportunities. HCD’s burial fees include a lot fee of $500, an endowment fee of $160, an interment charge of $250, and a burial equipment use fee of $75. The cost of a cement liner is $250. Additionally, nonresidents are charged an additional fee of $250. The Board of Directors have managed HCD at the lowest lot fees and burial service fees of many public cemeteries. Service charges have not been increased in six years. The District may increase fees in order to cover increased costs.10 5 Communication from Hilmar Cemetery District Secretary/Manager, Christopher Freeberg, May 27, 2008. 6 Hilmar Cemetery District Budget Status Report, Period Ending April 30, 2008. 7 Hilmar Cemetery District Revenue Detail by Budget Unit, Period Ending April 30, 2008. 8 Communication from Hilmar Cemetery District Secretary/Manager, Christopher Freeberg, May 27, 2008. 9 Hilmar Cemetery District Budget, Period Ending April 30, 2008. 10 Communication from Hilmar Cemetery District Secretary/Manager, Christopher Freeberg, May 27, 2008. 8 P:\17000s\17110MercedMSRs\Report\Cemetery_FinalRpt07‐10‐09.doc Final Report Merced Co. Cemetery Districts Municipal Service Review As Approved by LAFCO April 23, 2009 INFRASTRUCTURE, FACILITIES, AND SERVICES HCD provides both burial and cremation services. The average number of annual burials and dropped in recent years from about 38 to 20. Additionally, the District has performed 12 interments over the last three years. The District manages just under ten acres of cemetery land in two facilities: the north cemetery and the south cemetery. In the north cemetery, there are 3 acres of developed land and 2.2 acres of undeveloped land. In the south cemetery, there are 1.7 acres of developed land and 2.7 acres of undeveloped land. The north cemetery has two building structures, waterwell tanks and motors. The south cemetery has one shed to house waterwell equipment. In addition, a New Holland/Ford tractor and backhoe, and a Hustler riding mower are both owned by the district and kept at the north cemetery. HCD operates independently and does not share facilities or equipment. On the rare occasion that the District cannot accommodate services demands, Turlock Memorial Park will provide extra oversized liners and a laborer, if needed. This has only happened about three times in eight years. In general, District staff report that facilities and equipment are adequate to meet current demand.11 SERVICE NEEDS AND CAPACITY HCD staff expect that moderate population growth will follow the adoption of the County General Plan, but this should not significantly affect cemetery service demand. District staff do not anticipate that demand for burial services will increase significantly over the next five years. HCD currently has approximately five acres of undeveloped land available to accommodate future burials. District staff report that facilities, equipment, staff, and funding are adequate to meet future demand.12 11 Communication from Hilmar Cemetery District Secretary/Manager, Christopher Freeberg, May 27, 2008. 12 Ibid. 9 P:\17000s\17110MercedMSRs\Report\Cemetery_FinalRpt07‐10‐09.doc Figure 2 Hilmar Cemetery District SOI BRADBURY RD E V A H SSttaanniissllaauuss FI T CCoouunnttyy F RI G AUGUST RD D R FIRST ST R D E BLOSS AVE R N E G HILMAR RIVER H O M T E UI N T H Q AI WILLIAMS AVE A F O J N AS TURNER AVE TURNER AVE RIVER RD ED RIVE R C WESTSIDE BV R ME RIVER RD RIVER RD TTuuoolluummnnee CCoouunnttyy STEVINSON MMaarriippoossaa SSttaanniissllaauuss CCoouunnttyy CCoouunnttyy LAKE District Sphere of Influence YOSEMITE County Community City Limit SSaannttaa O Parcels 140 CC CC oo ll uu aa nn rra t a tyy L S U A I N S FO N R E E I B L AY S A N T L M A F a E a k G j e or s Roads SAN JOAQ U IN RIVE R SSa R a E nn SERVOIR RE B S A L E O N R O S V S OIR FFrreessnnoo M C M Co a o a u d u d n e n e t r t r y a y a R BBeenniittoo CCoouunnttyy D CCoouunnttyy Rivers 8 0 0.5 1 2 3 Miles LAFCO RESOLUTION 1030 04/26/1984 10 of Merced County Final Report Merced Co. Cemetery Districts Municipal Service Review As Approved by LAFCO April 23, 2009 LOS BANOS CEMETERY DISTRICT GOVERNANCE AND OPERATIONS Los Banos Cemetery District (LBCD) was formed in 1930. The District provides cemetery maintenance and burial services to about one‐third of western Merced County. The District provides service to 40,000 people within the City of Los Banos plus the population of areas surrounding the City.13 District boundaries are shown in Figure 3. LBCD employs six staff members, of which four staff members are operational and two are administrative. Also, work release prisoners from the Merced County Jail do additional work for the District. Its five‐member Board of Directors meets once a month. LBCD communicates with its service population through the local newspaper, the Los Banos Enterprise. Budgeted expenditures for the Fiscal Year 2006‐2007 total about $277,000. Approximately 60 percent of these expenditures cover employee salaries and benefits and 36 percent covers services and supplies.14 Year‐end revenues from the same period were estimated to be about $282,000. The single largest revenue source is fees collected from burials and other services, which generated about $185,000. Other funding sources include sales of plots of land, adjacent land rental, property taxes, and interest from endowment funds.15 Property tax revenues are rising steadily along with recent population increases, which have been driven by new housing and businesses. Property taxes amounted to about 31 percent of the period’s revenues. The District’s only reserve is its endowment interest funds, which totals about $102,000. District staff did not identify any cost avoidance opportunities. Service charges for an adult burial generally amount to approximately $2,400. A breakdown of the charges for an adult burial is as follows: $687 for the lot, a $600 opening/closing fee, $240 for endowment care, $518 for the vault fee, $125 for a single stone setting, and a $185 fee to set up for the service. There is an additional charge of $360 for nonresidents. Service charges for an infant burial generally amount to approximately $700,16 and service charges for a cremation are about $1,700.17 The 13 Communication from LBCD Manager Darryl Henley, 22 Oct 2007. 14 County Budget Worksheet for Appropriations: Los Banos Cemetery, 17 May 2007. 15 County Budget Worksheet for Estimated Revenues: Los Banos Cemetery, 17 May 2007. 16 The breakdown of fees for the burial of an infant is as follows: $125 for the lot, $245 for the opening/closing fee, $90 for endowment care, $230 for the vault, and $185 for service set‐up. Additionally, nonresidents are charged $360. 17 The breakdown of fees for a cremation is as follows: $687 for the lot, $240 for the opening/closing fee, $240 for endowment care, $230 for the vault urn, $125 for the stone setting, and $185 for service set‐up. There is an additional fee of $40 for nonresidents. 11 P:\17000s\17110MercedMSRs\Report\Cemetery_FinalRpt07‐10‐09.doc Final Report Merced Co. Cemetery Districts Municipal Service Review As Approved by LAFCO April 23, 2009 majority of the District’s service fee rates were updated in 2003, but fees for lots, vaults, and niches were updated more recently between 2005 and 2007.18 INFRASTRUCTURE, FACILITIES, AND SERVICES LBCD provides both burial and cremation services. For the past 15 years, the District has provided an average of approximately 100 interments per year.19 The District manages about 17 acres of cemetery land and, in addition, owns 27 acres of undeveloped land. LBCD does not have any equipment leases. Major equipment owned by the District includes a dump truck, a pick up truck, a backhoe, and two riding mowers. District staff reports that facilities, equipment, and funding are adequate to meet current needs. The District does not share any facilities or equipment.20 SERVICE NEEDS AND CAPACITY During the past 20 years, the District has experienced significant population growth. However, the annual number of burials has remained static. District staff report that if and when burials begin to increase and the District runs out of land, it will have to gradually develop adjacent property. Additionally, staff report that funding is not adequate to meet future demand. As a result, LBCD has considered selling excess district‐owned land to meet funding needs, but recently opposed annexation of district property into the City of Los Banos.21 18 Communication from LBCD Manager Darryl Henley, 22 Oct 2007. 19 Ibid. 20 Ibid. 21 Ibid. 12 P:\17000s\17110MercedMSRs\Report\Cemetery_FinalRpt07‐10‐09.doc Figure 3 Los Banos Cemetery District SOI 140 140 165 SSttaanniissllaauuss GUSTINE R D CCoouunnttyy R GUN CLUB RD R U G 33 D R H 5 W O T R S A N T A SANDY MUSH RD T F W HI E G R D SAN JOAQUIN R IV E D R SSaannttaa R CCllaarraa D CCoouunnttyy A N L HENRY MILLER AVE S I SANTA NELLA D R 152 R E O NEIL A N T R FOREBAY O L I ST LOS U T SAN LUIS VILLAGES V BANOS 152 RESERVOIR OF LAGUNA PIONEER RD R D DOS PALOS Y MMaaddeerraa SAN LUIS S A ZI CCoouunnttyy N Z FOX HILLS T A FE C O e 33 V E A V E G R D A v M A N A R LO ES S E B R A V N O O IR S 165 El gi n P A L DI A N N. I SHAIN RD M ST 5 P O L E L IN FFrreessnnoo E CCoouunnttyy R D TTuuoolluummnnee CCoouunnttyy MMaarriippoossaa SSttaanniissllaauuss CCoouunnttyy CCoouunnttyy LAKE District Sphere of Influence YOSEMITE County Community City LimSSaaitnn BBeenniittoo CCoouunnttyy SSaannttaa O Parcels CC CC oo ll uu aa nn rra t a tyy L S U A I N S FO N R E E I B L AY RESERVOIR RE B S A L E O N R O S V S OIR M C M Co a o a u d u d n e n e t r t r y a y a Lakes Major Roads SSaann FFrreessnnoo BBeenniittoo CCoouunnttyy CCoouunnttyy Rivers 8 0 2 4 8 12 Miles LAFCO RESOLUTION 1032 04/26/1984 13 of Merced County Final Report Merced Co. Cemetery Districts Municipal Service Review As Approved by LAFCO April 23, 2009 MERCED CEMETERY DISTRICT GOVERNANCE AND OPERATIONS The Merced Cemetery District (Merced CD) was formed in 1929. The District provides service to about 80,000 people within District boundaries that encompass the City of Merced and unincorporated areas adjacent to the City.22 District boundaries are shown in Figure 4. Merced CD employs 18 staff members, of whom 13 are full‐time and five are part‐time. The District’s staff members consist of a Superintendent, two office assistants, one grounds supervisor, two grounds specialists, and ten ground keepers. The District is governed by a five‐member Board of Directors, which meets every other month.23 Merced CD communicates with its service population through local newspapers. Total budgeted expenditures for Fiscal Year 2007‐2008 were $760,000, of which $502,500 (66 percent) cover employee salaries and benefits and $207,500 (27 percent) cover services and supplies. Total revenues for this period were $760,000. Major revenue sources include property taxes and burial service charges. Additionally, Merced CD maintains reserves of approximately $300,000. In order to reduce maintenance costs, the District has a program in place to replace large deciduous trees, which require more care, with low‐maintenance plants, trees, and evergreens.24 Service charges for an adult burial are generally around $2,100. Specific fees for an adult burial are as follows: $600 for a regular lot, $250 for the endowment fee, $525 for the opening and closing fee, $350 for a single adult liner, $330 for the handling charge, and $15 for the flower can. Service charges for an infant burial are generally around $580.25 Service charges for cremation burials are approximately $699 and those for cremation rows are approximately $700.26 These rates were most recently adjusted July 1, 2008. INFRASTRUCTURE, FACILITIES, AND SERVICES Merced CD provides cremation and full burial services to its service area. On average, the District performs approximately 275 burials per year. 22 MCD’s service areas only include incorporated areas of the County with a City of Merced zip code. 23 Currently, there are four board members and one vacancy. 24 Communication from MCD staff Anita Winterfeldt, 14 Dec 2007. 25 Specific fees for an infant burial are as follows: $150 for a regular lot, $85 for the endowment fee, $175 for the opening and closing fee, $104 for a single infant liner, $50 for the handling charge, and $7.50 for the flower can. 26 Merced Cemetery District Burial Charges, Effective 19 Jan 2006. 14 P:\17000s\17110MercedMSRs\Report\Cemetery_FinalRpt07‐10‐09.doc Final Report Merced Co. Cemetery Districts Municipal Service Review As Approved by LAFCO April 23, 2009 Merced CD owns over 40 acres of developed land and over 20 acres of undeveloped land. It maintains two cemeteries: Merced Cemetery and Calvary Cemetery. Merced Cemetery is located at 1300 “B” Street in Merced, and Calvary Cemetery is located at 260 West Childs Avenue in Merced. Additionally, the District owns one backhoe, a new bobcat excavator, four trucks, one van, two tractors, two utility vehicles, and three riding mowers. Merced CD does not share any equipment or facilities. District staff reports that facilities, equipment, and funding are adequate to meet current needs. SERVICE NEEDS AND CAPACITY Merced CD is in the process of establishing a Land Acquisition Fund, Structures and Improvements Fund, and Equipment Fund. The objective of the Land Acquisition Plan is to increase the District’s facilities so that future increases in burial services can be accommodated. Resources in the Structures and Improvements Fund will go towards road maintenance, landscaping and landscaping maintenance, and new structures including cremation niche walls, and the Equipment Fund will finance equipment purchases although no specific needs are identified at this time. The initial deposit into these funds is from interest revenue generated by the District’s investments. The District’s interest revenue currently totals about $250,000, and this sum will be divided among the three funds.27 27 Approximately 50 percent will be allocated to the Land Acquisition Fund, 30 percent will go into the Structures and Improvement Fund, and 20 percent will go into the Equipment Fund. 15 P:\17000s\17110MercedMSRs\Report\Cemetery_FinalRpt07‐10‐09.doc Figure 4 Merced Cemetery District SOI MMaarriippoossaa E OLIVE AVE A V CCoouunnttyy D A L WINTON R R R N T F E S A N CASTLE LAKE YOSEMITE 99 C E H A F TA F E B 5 E 9 LLEVUE RD UC MERCED WESTSIDE BV S D R D ATWATER R E D K R MERCED A T E R D LYOSEMITE AVE A FRANKLIN - BEACHWOOD G H E C OLIVE AVE L A 140 A P P 140 B U H 1 R 3 S T T M H S T 21ST ST CELESTE R R D GER S A T RD AVE D A D PLANADA H A M E G O L S A N NI N D A R B R D T A F E A V C U N R E G G U R R R D S B U R Y L A AI N LE GRAND RD LE GRAND E L H P 99 59 SANDY MUSH RD EL NIDO SAN JOA QUIN R WASHINGTON RD IV HENRY MILLER RD E R CHOWCHILLA RIVER IN D AI N TTuuoolluummnnee A FRE CCoouunnttyy R S D N O R MMaarriippoossaa IV SSttaanniissllaauuss CCoouunnttyy E CCoouunnttyy R DOS PALOS Y D District Sphere of Influence MMaaddeerraa YO L S A E K M E ITE R ZI CCoouunnttyy Z County Community O C 33 City Limit E V EUCALYPTUS AVE A SSaannttaa O Parcels N A CC CC oo ll uu aa nn rra t a tyy L S U A I N S FO N R E E I B L AY LDaOkSe PsALOS V E N DI A A V E RESERVOIR RE B S A L E O N R O S V S OIR M C M Co a o a u d u d n e n e t r t r y a y a AI N M Ri a v M j e o S r r T s Roads B R Y A N T A VI D S O C B C B o e S o e S u n u a n a n i n n i n tt tt oo yy C F C Fr o r o ee uu ss nn nn tt o y o y D 8 0 1 2 4 6 8 Miles LAFCO RESOLUTION 1035 04/26/1984 16 of Merced County Final Report Merced Co. Cemetery Districts Municipal Service Review As Approved by LAFCO April 23, 2009 MERQUIN CEMETERY DISTRICT GOVERNANCE AND OPERATIONS The Merquin Cemetery District (Merquin CD) was founded in the early 1900s. The District serves an area of approximately 16,000 acres, and its SOI is bordered on the south and west by the San Joaquin River, on the north by the Merced River, and on the east by Van Clief Road and past Lincoln Boulevard to about Howard Road. District boundaries are identified in Figure 5. The service population is approximately 1,200. Merquin CD has two staff members: one board secretary and one office bookkeeper. The District is governed by a five‐member Board of Directors that meets once a month.28 The District’s budgeted expenditures for the Fiscal Year 2007‐2008 total $43,500, of which $21,000 covers employees’ salaries and benefits and about $20,000 covers services and supplies. Revenues for this period total $44,000. Of the total, about $19,000 is generated by burial service fees and $19,500 is from property taxes. The District does not receive any special taxes other than income from property tax collected by Merced County. Merquin CD is unable to maintain a reserve and attempt to cut costs wherever possible. For example, the District discontinues irrigation during winter months when the Bermuda lawn is dormant to reduce expenses. The District primarily relies on income from burials and tax money to cover budgeted items.29 Rates charged for burial services by Merquin CD vary based on residency. Service charges for a resident generally amount to approximately $900. A breakdown of service charges for an adult burial is as follows: $300 for a plot, $112.50 for endowment care, $330 for a liner, $175 for the opening/closing fee.30 Services charges for a nonresident burial generally amount to about $1,050.31 Burial rates were last adjusted in 1998. INFRASTRUCTURE, FACILITIES, AND SERVICES The District averages about 12 burials per year. The San Luis National Veterans Cemetery, which is located south of Gustine, has taken several burials a year from Merquin CD. 28 Communication from MCD Secretary, Rosemary Ouse, 31 Oct 2007. 29 Fiscal Year 2007‐2008 Budget of Merquin Cemetery District. 30 Additional fees include $25 for a Monday or weekend service, $75 for the burial of cremated remains, and $25 for the service set‐up for which a canopy and chairs are provided. 31 A breakdown of nonresident burial fees is as follows: $400 for the plot, $112.50 for endowment care, $330 for the liner, and $225 for an opening/closing fee. Additional fees include $25 for a Monday or weekend service, $75 for the burial of cremated remains, and $25 for the service set‐up for which a canopy and chairs are provided. 17 P:\17000s\17110MercedMSRs\Report\Cemetery_FinalRpt07‐10‐09.doc Final Report Merced Co. Cemetery Districts Municipal Service Review As Approved by LAFCO April 23, 2009 Merquin CD owns about 9.6 acres of land of which about half is developed. In addition, the District owns a Kubota Tractor, a lawn mower, a weedeater and a pull behind small backhoe, lowering device and shovels, rakes, and irrigation pipes with sprinklers. The District does not share any facilities or equipment. District staff reports that facilities and equipment are adequate to continue current levels of service provision, but sufficient funding is not available to provide fund necessary maintenance or improvements. One such improvement that requires funding is the replacement of the wooden fence that borders the Cemetery on three sides with a vinyl fence.32 SERVICE NEEDS AND CAPACITY Based on anticipated growth, current facilities, equipment, staff, and funding are adequate to continue current levels of service provision, but the District continues to look for a means to increase funding, including possible annexation of land to enhance property tax revenue. 32 Communication from MCD Secretary, Rosemary Ouse, 31 Oct 2007. 18 P:\17000s\17110MercedMSRs\Report\Cemetery_FinalRpt07‐10‐09.doc Figure 5 Merquin Cemetery District SOI E V A DELHI SSttaanniissllaauuss CCoouunnttyy AUGUST RD T H FI M E R D N E R R D HILMAR BLOSS A G RI F VE G O E H T T H WILLIAMS AVE MERCED RIVE R V E WALNUT AVE F AI VINEWOOD AVE BI N A L B IV S I T NGSTON SAN J O F ST N A Q I U O TURNER AVE RIVER RD R PEACH AVE R VI WESTSIDE BV E R RIVER RD RD RIVER STEVINSON 140 OAQUIN RIVE R SAN J 165 GUSTINE S A TTuuoolluummnnee N T CCoouunnttyy A F E G R SSttaanniissllaauuss MM CC aa oo rri u i u pp nn oo tt s y s y aa D CCoouunnttyy LAKE District Sphere of Influence YOSEMITE County Community City Limit SSaannttaa O Parcels CC CC oo ll uu aa nn rra t a tyy L S U A I N S FO N R E E I B L AY RESERVOIR RE B S A L E O N R O S V S OIR M C M Co a o a u d u d n e n e t r t r y a y a Lakes Major Roads SSaann FFrreessnnoo BBeenniittoo CCoouunnttyy CCoouunnttyy Rivers 8 0 0.5 1 2 3 4 5 Miles LAFCO RESOLUTION 1031 04/26/1984 19 of Merced County Final Report Merced Co. Cemetery Districts Municipal Service Review As Approved by LAFCO April 23, 2009 PLAINSBURG CEMETERY DISTRICT GOVERNANCE AND OPERATIONS The Plainsburg Cemetery District (PCD) was formed in the 1920s. The District serves the area in Eastern Merced County, which includes the communities of Le Grand, Planada, and Plainsburg, and the service population is approximately 9,000. District boundaries are shown in Figure 6. Staff include one full‐time grounds and office person and one part‐time grounds and office person. The District is governed by a five‐member Board of Directors, which meets quarterly.33 The District’s budgeted expenditures for the Fiscal Year 2007‐2008 total $109,000, of which about $60,000 (55 percent) covers employee salaries and benefits, and $33,000 (30 percent) covers services and supplies. Revenues for this period total about $109,000. Of the total, about $79,000 (72 percent) was generated from burial services and $29,000 (27 percent) from property taxes. The remaining income is from interest and state homeowners property tax relief.34 Specific fees for an adult burial are as follows: $350 for a plot, $150 for endowment care, $450 open and close fee, and $275 for a liner. Additionally, there is a $200 nonresident fee and a $200 overtime fee. Specific fees for a youth burial or a cremation are as follows: $50 for a plot, $50 for endowment care, $75 for the open and close fee, and $100 for a liner. For a youth or cremation, there is a nonresident fee of $100 and an overtime fee of $200. Headstone setting fees are $100 for a single headstone and $125 for a double headstone.35 INFRASTRUCTURE, FACILITIES, AND SERVICES PCD provides full casket burial services, cremation services, and headstone setting services. The District averages about 50 to 55 burials per year and does not have any service contracts. PCD manages two cemeteries. The first cemetery has a total of ten acres, 6.5 of which are developed. The second cemetery is a half‐acre in size, and the land is fully developed. In addition, the District owns one backhoe, two lawnmowers, and one small tractor, and it does not share facilities or equipment. District staff report that facilities and equipment are adequate to meet current demand, but PCD has limited funds to cover future maintenance and improvements.36 33 Communication from Plainsburg Cemetery District Superintendent, Terry Wilson. 34 Plainsburg Cemetery District Departmental Budget Workssheet for Appropriations, May 17, 2007. 35 Communication from Plainsburg Cemetery District Superintendent, Terry Wilson. 36 Ibid. 20 P:\17000s\17110MercedMSRs\Report\Cemetery_FinalRpt07‐10‐09.doc Final Report Merced Co. Cemetery Districts Municipal Service Review As Approved by LAFCO April 23, 2009 DEMAND AND CAPACITY District staff report that they do not anticipate any major increases in demand. Land available for housing and population growth is limited because most of the land in the District is prime agriculture land. PCD is currently operating at capacity and is finding it difficult to manage with recent increases in the cost of fuel and utilities. There is not a current plan to cover rising costs, but an increase in service changes may be necessary.37 37 Communication from Plainsburg Cemetery District Superintendent, Terry Wilson. 21 P:\17000s\17110MercedMSRs\Report\Cemetery_FinalRpt07‐10‐09.doc Figure 6 Plainsburg Cemetery District SOI LAKE YOSEMITE UC MERCED UNIVERSITY COMMUNITY YOSEMITE AVE MMaarriippoossaa CCoouunnttyy OLIVE AVE 140 D CELESTE R R D A D PLANADA H A M E G MERCED O L S A NI N B N N R TA U A F C E A D V R E G R U D B R Y L AI N S LE GRAND RD A L LE GRAND E P H 99 S A N T A F E A V E SANDY MUSH RD LLA RIVER CHOWCHI MMaaddeerraa CCoouunnttyy WASHINGTON RD TTuuoolluummnnee CCoouunnttyy MMaarriippoossaa SSttaanniissllaauuss CCoouunnttyy CCoouunnttyy LAKE District Sphere of Influence YOSEMITE County Community City Limit SSaannttaa O MMaaddeerraa Parcels CC CC oo ll uu aa nn rra t a tyy L S U A I N S FO N R E E I B L AY CCoouunnttyy RESERVOIR RE B S A L E O N R O S V S OIR M C M Co a o a u d u d n e n e t r t r y a y a Lakes Major Roads SSaann FFrreessnnoo BBeenniittoo CCoouunnttyy CCoouunnttyy Rivers 8 0 1 2 4 6 8 Miles LAFCO RESOLUTION 1029 04/26/1984 22 of Merced County Final Report Merced Co. Cemetery Districts Municipal Service Review As Approved by LAFCO April 23, 2009 SNELLING CEMETERY DISTRICT The Snelling Cemetery District Sphere Report, which was issued in 1984, provides the only information available on the Snelling Cemetery District. GOVERNANCE AND OPERATIONS The Snelling Cemetery District (SCD) was formed in 1940. The District provides cemetery and burial services. According the District’s Sphere Report issued in 1984, the District is approximately 145 square miles and services about 800 people. The District is located near the northeastern corner of Merced County and includes the community of Snelling. The boundaries of SCD at the time that the Sphere Report was issued are identified in Figure 7. The District is governed by a three‐member Board of Directors. The Board of Directors is appointed by the Merced County Board of Supervisors. In 1984, the District’s primary revenue sources were the Merced County apportionment of property taxes and burial fees. INFRASTRUCTURE, FACILITIES, AND SERVICES SCD provides burial services and maintains the Snelling Cemetery in accordance with California Health and Safety Code Sections 8890‐9225. The District provides services to about 800 people within its service boundaries. The cemetery that the District maintains is located on a 1.9 acre parcel on Merced Falls Road on the east side of Snelling. 23 P:\17000s\17110MercedMSRs\Report\Cemetery_FinalRpt07‐10‐09.doc Figure 7 Snelling Cemetery District SOI TTuuoolluummnnee CCoouunnttyy SSttaanniissllaauuss CCoouunnttyy MMaarriippoossaa CCoouunnttyy KEYES RD SNELLING MERCED FALLS RD E D RI VER H O MERC R N IT O S R D TURLOCK RD 59 S N E L L IN G R D OAKDALE RD D R R E TTuuoolluummnnee F CCoouunnttyy F A H S MMaarriippoossaa CASTLE LAKE YOSEMITE SStt CC aa o n o n u i u iss nn ll t a t a yy uuss CCoouunnttyy 59 S UC MERCED LAKE A ND TA istrict Sphere of B I E n L f L lu E e V n UE c e RD YOSEMITE ATWATERCo F u E nDt R y Co LI N R D mmunity S T E R D C Pa ity rc L e i l m s it F R A N K G L A K YOSEMITE AVCCE S C S C oo a l a l uu a n a n nn r t r t a t a a t a yy L S U A I N S FO N R E O E I B L AY B U H A C H R D L M R a i a v k j e e o r r s s R FR o A a N ds KLIN - BEA V C S T H 8 W TH 1 1 O 6 3 S T T O T H H R D S T M S S T T E M S T 2 R 1 C S E T D ST OLIVE AVE CELESTE TUT A R B O L E D A D R T C B C L B o e S o e S E u n u a n R a n E i n n i n S tt tt E oo yy RVOIR RE B S A L E O N R O S V S OIR PLAN C F C Fr o r o A ee uu ss D nn nn tt A o y o y M C M C 1 o a o a 4 u d u d 0 n e n e t r t r y a y a C U N NI N G H A M R D 8 0 0.5 1 2 3 4 5 6 Miles LAFCO RESOLUTION 1034 04/26/1984 24 of Merced County Final Report Merced Co. Cemetery Districts Municipal Service Review As Approved by LAFCO April 23, 2009 WINTON CEMETERY DISTRICT GOVERNANCE AND OPERATIONS The Winton Cemetery District (WCD) was formed in 1931. The District is located in Northern Merced County, and its boundaries are shown in Figure 8. Services provided by the District include full casket burials, cremations, and placement of headstones. WCD employs six staff members including one grounds manager, one office manager, three grounds workers, and one office assistant. WCD is run by a five‐member Board of Directors, which meets on the second Monday of each month.38 Total estimated expenditures for FY 2007‐2008 were approximately $697,000. About $340,000 (48 percent) covered employee salaries and benefits and about $196,000 (28 percent) cover services and supplies. Income is primarily generated from burial services and property taxes. Revenues for the period were estimated to total about $414,000. The largest revenue sources are property taxes and burial service charges. Currently, the District has no reserve funds.39 Service charges for adult burials generally sum to approximately $2,000. The breakdown is as follows: $400 for the lot, $125 for endowment care, $600 for an opening/closing fee, and $125 for the handle vault. Additionally, protective burial vaults range in cost from $810 to $2,168. Service charges for infant burials40 and cremations41 generally sum to approximately $500. Service charges were last updated in January 2007. District staff did not identify any cost avoidance opportunities.42 INFRASTRUCTURE, FACILITIES, AND SERVICES WCD provides approximately 200 burials per year. It currently has 27 acres of developed land and 15 acres of undeveloped land. The District owns equipment including one backhoe, three large mowers, and three small tractors. District staff report that although facilities and equipment are adequate to continue current service 38 Communication from WCD Office Manager, Tonitte Wilson, 15 Nov 2007. 39 County of Merced Department Budget Worksheet: Winton Cemetery, 17 May 2007. 40 The breakdown of service charges for infant burials is as follows: $100 for the lot, $50 for endowment care, $135 for the opening/closing fee, and $25 for the handle liner. Service charges for the baby vault range from $209 to $235. There is a charge of $125 if the service is held on a Saturday or holiday. Additionally, nonresidents are charged a fee of $35. 41 The breakdown of service charges for cremations is as follows: $125 for the lot, $60 for endowment care, $170 for opening/closing, $87 for the fiberlite urn, and $25 for the handle urn. There is a charge of $125 if the service is held on a Saturday or holiday. Additionally, nonresidents are charged a fee of $100. 42 Winton Cemetery District Schedule of Charges, Effective 1 Jan 2007. 25 P:\17000s\17110MercedMSRs\Report\Cemetery_FinalRpt07‐10‐09.doc Final Report Merced Co. Cemetery Districts Municipal Service Review As Approved by LAFCO April 23, 2009 provision, there are minimal funds available for maintenance and to make needed improvements. Although the District does not share any facilities or equipment, the WCD has service support contracts with several service providers include Security Alarm System, Surveillance Cameras and Monitoring, Fertilization and Weed Control of Cemetery Grounds, and Internet Services. DEMAND AND CAPACITY There has been discussion among staff members that the District should consider purchasing property adjacent to the cemetery to accommodate future growth. The property owner is considering providing the Cemetery District with the first option of purchasing the property. In addition, there has been discussion of starting the needed reserve funds to purchase the property.43 District staff report that WCD is currently operating at full capacity. An increase in demand would require that the District increase service charges in order to purchase additional equipment and increase staffing levels. Currently, there are no plans for special fees, planning measures, or other mechanisms to accommodate future growth.44 43 Communication from WCD Office Manager, Tonitte Wilson, 15 Nov 2007. 44 Ibid. 26 P:\17000s\17110MercedMSRs\Report\Cemetery_FinalRpt07‐10‐09.doc Figure 8 Winton Cemetery District SOI K E Y E S RD SSttaanniissllaauuss CCoouunnttyy EAST AVE TURLOCK RD O 59 A K D A MERCED RIVER D LE R RD E E BALLICO L BRADBURY RD BRADBURY RD BRADBURY RD E A V RD H S FI T A N K DELHI RI F S H CRESSEY D G R R HILMAR E BLOSS AVE F F A LIVINGSTON V E OLIVE AVE S H A VINEWOOD AVE B ST F ST A L WINTON R RIVER RD PEACH AVE C E N T CASTLE 59 99 WESTSIDE BV BELLEVUE RD BELLEVUE RD OLIVE AVE ATWATER S T G D R E T D FRANKLIN - BEACHWOOD A R E G C H OLIVE AVE A P P L 140 B U H A TTu C u C oo oo ll uu uu nn mm tty n y nee 1 1 R 6 3 S T T T H H M S S T S T T GERARD AVE MMaarriippoossaa SSttaanniissllaauuss DICKENSON FERRY RCD Coouunnttyy CCoouunnttyy 165 LAKE District Sphere of Influence YOSEMITE D County Community R S Cit A y N JLOimit U R R MERCED Parce A Q ls U IN RIVE CC S C S C oo a l a l uu a n a n nn r t r t a t a a t a yy L S U A I N S FO N R E O E I B L AY G R RESERVOIR RE B S A L E O N R O S V S OIR M C M Co a o a u d u d n e n e t r t r y a y a Lakes Major Roads SSaann FFrreessnnoo BBeenniittoo CCoouunnttyy 59 CCoouunnttyy Rivers SANDY MUSH RD 8 0 0.5 1 2 3 4 5 6 Miles LAFCO RESOLUTION 1028 04/26/1984 27 of Merced County III. DETERMINATIONS EXPLANATION OF DETERMINATIONS The Cortese‐Knox‐Hertzberg Local Government Reorganization Act of 2000 requires LAFCOs to make six written determinations for municipal service providers. The following factors45 provide examples of how Merced LAFCO will fulfill the determination requirement. Growth and Population Projections Efficient provision of public services is linked to the ability of service providers to plan for future need. For example, a water purveyor must be prepared to supply water for existing and future levels of demand and also be able to determine where future demand will occur. MSRs will give LAFCO, affected agencies, and the public the means to examine both the existing and future need for public services and will evaluate whether projections for future growth and population patterns are integrated into an agency’s planning function. Infrastructure Needs and Deficiencies This determination refers to the adequacy of existing and planned public facilities in relation to how public services are, and will be, provided to citizens. Infrastructure can be evaluated in terms of capacity, condition, availability and quality. Financing Constraints and Opportunities LAFCO must weigh a community’s public service needs against the resources available to fund the services. Service reviews may also suggest innovations for contending with financing constraints, which may be of considerable value to numerous agencies. Opportunities for Shared Facilities Public service costs may be reduced and service efficiencies increased, if service providers develop strategies for sharing resources. Sharing facilities and excess system capacity decreases duplicative efforts, may lower costs, and minimizes unnecessary resource consumption. Options for plans for future shared facilities and services will also be considered. Evaluation of Local Accountability and Governance, Government Structure, and Operational Efficiencies Local accountability and governance refers to public agency decision making and operational and management processes that (1) include an accessible and accountable elected or appointed decision making body and agency staff; (2) encourage and value 45 Excerpted from North County Inland Municipal Service Review and Sphere of Influence Update Study, San Diego LAFCO, September 2003. 28 P:\17000s\17110MercedMSRs\Report\Cemetery_FinalRpt07‐10‐09.doc Final Report Merced Co. Cemetery Districts Municipal Service Review As Approved by LAFCO April 23, 2009 public participation; (3) disclose budgets, programs, and plans; (4) solicit public input when considering rate changes and work and infrastructure plans; and (5) evaluate outcomes of plans, programs, and operations, and disclose results to the public. As a tool to evaluate government structure, the MSR comprehensively examines existing and future public service conditions and to evaluate organizational options for accommodating growth, preventing urban sprawl, and ensuring that critical services are efficiently and cost‐effectively provided. LAFCO may examine efficiencies that could be gained through (1) functional reorganizations within existing agencies, (2) amending or updating SOIs, (3) annexations or detachments from cities or special districts, (4) formation of new special districts, (5) special district dissolutions, (6) mergers of special districts with cities, (7) establishment of subsidiary districts, or (8) any additional reorganization options found in Government Code § 56000 et. seq. Management efficiency refers to the effectiveness of internal and external characteristics of agencies to provide efficient, quality public services. Efficiently managed agencies consistently implement plans to improve service delivery, reduce waste, eliminate duplications of effort, contain costs, maintain qualified employees, build and maintain adequate contingency reserves, and encourage and maintain open dialogues with the public and other public and private agencies. The service review will evaluate management efficiency by analyzing agency functions, operations, and practices—as well as the agency’s ability to meet current and future service demands. Other Matters Related to Effective Service Provision as Required by Commission Policy This determination provides flexibility for LAFCO to address other matters of concern that may not be covered by the other factors. 29 P:\17000s\17110MercedMSRs\Report\Cemetery_FinalRpt07‐10‐09.doc Final Report Merced Co. Cemetery Districts Municipal Service Review As Approved by LAFCO April 23, 2009 DOS PALOS CEMETERY DISTRICT Growth and Population Projections DPCD staff does not anticipate significant increases in demand for District services and it expects that the five acres of undeveloped land that is owned by DPCD will be adequate to accommodate future demand. Infrastructure Needs and Deficiencies No infrastructure needs or deficiencies have been identified. Financing Constraints and Opportunities No opportunities have been identified. Opportunities for Shared Facilities No opportunities for shared facilities have been identified. Evaluation of Local Accountability, Government Structure, and Operational Efficiencies No opportunities to improve local accountability, government structure, or operational efficiency have been identified. Other Matters Related to Effective Service Provision as Required by Commission Policy No additional matters related to effective service provision have been identified. 30 P:\17000s\17110MercedMSRs\Report\Cemetery_FinalRpt07‐10‐09.doc Final Report Merced Co. Cemetery Districts Municipal Service Review As Approved by LAFCO April 23, 2009 HILMAR CEMETERY DISTRICT Growth and Population Projections HCD staff expect that moderate population growth will follow the adoption of the County General Plan, but this should not significantly affect cemetery service demand. District staff do not anticipate that demand for burial services will increase significantly over the next five years. Infrastructure Needs and Deficiencies No infrastructure needs or deficiencies have been identified. Financing Constraints and Opportunities No financing constraints or opportunities have been identified. Opportunities for Shared Facilities No opportunities for shared facilities have been identified. Evaluation of Local Accountability, Government Structure, and Operational Efficiencies No opportunities to improve local accountability, government structure, or operational efficiency have been identified. Other Matters Related to Effective Service Provision as Required by Commission Policy Pump and motors and electrical apparatuses have been upgraded since 2006 in an effort to operate by more cost effective means. Additionally, the District may increase revenues by restructuring services charges, which have not been increased in six years. The District may increase fees in order to cover the increased costs. 31 P:\17000s\17110MercedMSRs\Report\Cemetery_FinalRpt07‐10‐09.doc Final Report Merced Co. Cemetery Districts Municipal Service Review As Approved by LAFCO April 23, 2009 LOS BANOS CEMETERY DISTRICT Growth and Population Projections Insufficient information to project district growth. Infrastructure Needs and Deficiencies No infrastructure needs or deficiencies have been identified. Financing Constraints and Opportunities LBCD has considered selling excess district owned land to meet funding needs, but recently opposed annexation of district property into the City of Los Banos. Opportunities for Shared Facilities No opportunities for shared facilities have been identified. Opportunities for Rate Restructuring The majority of the District’s service fee rates were updated in 2003, but fees for lots, vaults, and niches were updated more recently between 2005 and 2007. In order to increase service revenues, the District could increase its service charges. Evaluation of Local Accountability, Government Structure, and Operational Efficiencies No opportunities to improve local accountability, government structure, or operational efficiency have been identified. Other Matters Related to Effective Service Provision as Required by Commission Policy LBCD may increase revenues by restructuring many of its services charges. The majority of the District’s rates were updated in 2003, but fees for lots, vaults, and niches were updated more recently between 2005 and 2007. In order to increase service revenues, the District could increase its service charges. 32 P:\17000s\17110MercedMSRs\Report\Cemetery_FinalRpt07‐10‐09.doc Final Report Merced Co. Cemetery Districts Municipal Service Review As Approved by LAFCO April 23, 2009 MERCED CEMETERY DISTRICT Growth and Population Projections Insufficient information to project district growth. Infrastructure Needs and Deficiencies No infrastructure needs or deficiencies have been identified. Financing Constraints and Opportunities Merced CD is in the process of establishing a Land Acquisition Fund, Structures and Improvements Fund, and Equipment Fund. The objective of the Land Acquisition Plan is to increase the District’s facilities so that future increases in burial services can be accommodated. Resources in the Structures and Improvements Fund will go towards road maintenance, landscaping and landscaping maintenance, and new structures including cremation niche walls, and the Equipment Fund will finance equipment purchases although no specific needs are identified at this time. Opportunities for Shared Facilities No opportunities for shared facilities have been identified. Evaluation of Local Accountability, Government Structure, and Operational Efficiencies No opportunities to improve local accountability, government structure, or operational efficiency have been identified. Other Matters Related to Effective Service Provision as Required by Commission Policy In order to reduce the District costs, Merced CD has a program to replace large deciduous trees, which require more costly maintenance care, with lower‐maintenance plants, trees, and evergreens. 33 P:\17000s\17110MercedMSRs\Report\Cemetery_FinalRpt07‐10‐09.doc Final Report Merced Co. Cemetery Districts Municipal Service Review As Approved by LAFCO April 23, 2009 MERQUIN CEMETERY DISTRICT Growth and Population Projections Merquin CD does not anticipate substantial population growth with its service area in the near future. It expects that current facilities, equipment, staff, and funding are adequate to continue current levels of service provision. Infrastructure Needs and Deficiencies Merquin CD needs to replace the wooden fence bordering the Cemetery on three sides with a vinyl fence, but the District does not have sufficient funds to complete the project. Financing Constraints and Opportunities Burial service rates were last adjusted in 1998. In order to increase service revenues, the District may consider increasing its service charges. Additionally, the District continues to look for a means to increase funding, including possible annexation of land to enhance property tax revenue. Opportunities for Shared Facilities No opportunities for shared facilities have been identified. Evaluation of Local Accountability, Government Structure, and Operational Efficiencies No opportunities to improve local accountability, government structure, or operational efficiency have been identified. Other Matters Related to Effective Service Provision as Required by Commission Policy Merquin CD may increase revenues by restructuring its services charges, which were last adjusted in 1998. 34 P:\17000s\17110MercedMSRs\Report\Cemetery_FinalRpt07‐10‐09.doc Final Report Merced Co. Cemetery Districts Municipal Service Review As Approved by LAFCO April 23, 2009 PLAINSBURG CEMETERY DISTRICT Growth and Population Projections District staff report that they do not anticipate any major increases in demand. Because most of the land in the District is prime agriculture land, this limits the land available for housing and population growth. Infrastructure Needs and Deficiencies No infrastructure needs or deficiencies have been identified. Financing Constraints and Opportunities PCD is currently operating close to capacity because of funding constraints. The District has been challenged by recent increases in the cost of fuel and utilities and has limited funds to cover future maintenance and improvement costs. There are no current plans to increase service fees, but an increase may be necessary in order to cover costs. Opportunities for Shared Facilities No opportunities for shared facilities have been identified. Evaluation of Local Accountability, Government Structure, and Operational Efficiencies No opportunities to improve local accountability, government structure, or operational efficiency have been identified. Other Matters Related to Effective Service Provision as Required by Commission Policy No additional matters related to effective service provision have been identified. 35 P:\17000s\17110MercedMSRs\Report\Cemetery_FinalRpt07‐10‐09.doc Final Report Merced Co. Cemetery Districts Municipal Service Review As Approved by LAFCO April 23, 2009 SNELLING CEMETERY DISTRICT Insufficient information to prepare MSR. 36 P:\17000s\17110MercedMSRs\Report\Cemetery_FinalRpt07‐10‐09.doc Final Report Merced Co. Cemetery Districts Municipal Service Review As Approved by LAFCO April 23, 2009 WINTON CEMETERY DISTRICT Growth and Population Projections There is insufficient information to project growth within the District. However, WCD is currently operating at full capacity. An increase in demand would require that the District increase service charges in order to purchase additional equipment and increase staffing levels. Additionally, there has been discussion among staff members that the District should consider purchasing property adjacent to the cemetery to accommodate future growth. Infrastructure Needs and Deficiencies No infrastructure needs or deficiencies have been identified. Financing Constraints and Opportunities If the WCD experiences a significant increase in demand, the District may need to increase service charges in order to purchase additional equipment and increase staffing levels to meet this future demand. Opportunities for Shared Facilities No opportunities for shared facilities have been identified. Evaluation of Local Accountability, Government Structure, and Operational Efficiencies No opportunities to improve local accountability, government structure, or operational efficiency have been identified. Other Matters Related to Effective Service Provision as Required by Commission Policy No additional matters related to effective service provision have been identified. 37 P:\17000s\17110MercedMSRs\Report\Cemetery_FinalRpt07‐10‐09.doc