Public Cemetary Districts (2008)

LOCAL AGENCY FORMATION COMMISSION OF NAPA COUNTY COMPREHENSIVE STUDY OF PUBLIC CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW Final Report August 2008 Prepared by: Baracco and Associates 40 Eureka Street Sutter Creek, California 95685 LAFCO of Napa County 1700 Second Street, Suite 268 Napa, California 94559 Committed to serving the citizens and government agencies of its jurisdiction by encouraging the preservation of agricultural lands and open-space and coordinating the efficient delivery of municipal services. Brad Wagenknecht, Chair, County Member Brian J. Kelly, Vice Chair, Public Member Bill Dodd, Commissioner, County Member Jack Gingles, Commissioner, City Member Juliana Inman, Commissioner, City Member C M i a n r d k y L C u o c f e f , e A y, l t A er l n te a r t n e a C te o C m o m m is m si i o ss n i e o r n , e C r, o C un it t y y M M e e m m b b e e r r A g e ncyFormation C o m m Gregory Rodeno, Alternate Commissioner, Public Member al is c s Keene Simonds, Executive Officer L o i n o Jackie Gong, Commission Counsel Brendon Freeman, Analyst Kathy Mabry, Commission Secretary NapaCounty Comprehensive Study of Public Cemetery Districts LAFCO of Napa County This page has been left intentionally blank. 1 Comprehensive Study of Public Cemetery Districts LAFCO of Napa County TABLE OF CONTENTS Section Page I. Introduction………………………………………………………. 4 A. Local Agency Formation Commissions……………………... 4 B. Municipal Service Reviews…………………………………... 4 C. Comprehensive Study of Public Cemetery Districts……… 4 II. Monticello Public Cemetery District…………………………….. 6 A. Overview………………………………………………………. 6 B. Background……………………………………………………. 6 C. Adopted Boundaries…………………………………………. 6 D. Growth and Population Estimates…………………………… 7 E. Governance……………………………………………………. 8 F. Administration………………………………………………… 8 G. Municipal Services……………………………………………. 8 H. Financial……………………………………………………….. 9 I. Written Determinations……………………………………….. 10 III. Pope Valley Cemetery District …………………………………... 14 A. Overview…………………………………………………….. 14 B. Background…………………………………………………… 14 C. Adopted Boundaries…………………………………………. 14 D. Growth and Population Estimates…………………………… 15 E. Governance……………………………………………………. 15 F. Administration………………………………………………… 16 G. Municipal Services……………………………………………. 16 H. Financial………………………………………………………. 17 I. Written Determinations………………………………………. 17 IV. References and Sources………………………………………….. 22 A. Monticello Public Cemetery District………………………… 22 B. Pope Valley Cemetery District……………………………….. 23 V. Attachments………………………………………………………. Map of the Monticello Public Cemetery District……………….. A Map of the Pope Valley Cemetery District…………………........ B 2 Comprehensive Study of Public Cemetery Districts LAFCO of Napa County This page has been left intentionally blank. 3 Comprehensive Study of Public Cemetery Districts LAFCO of Napa County I. INTRODUCTION A. Local Agency Formation Commissions Local Agency Formation Commissions (LAFCOs) were established in 1963 and are responsible for administering a section of California Government Code now known as the Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000. LAFCOs are delegated regulatory and planning responsibilities to coordinate the logical formation and development of local governmental agencies and services, preserve agricultural and open- space resources, and discourage urban sprawl. LAFCOs are located in all 58 counties in California and are generally governed by a five-member commission that includes two county supervisors, two city councilmembers, and one representative of the general public.1 B. Municipal Service Reviews Beginning January 1, 2001, LAFCOs are responsible for reviewing and updating each local agency’s sphere of influence (“sphere”) by January 1, 2008 and every five years thereafter as needed.2 As a prerequisite to sphere reviews, LAFCOs must prepare municipal service reviews to determine the adequacy and scope of governmental services provided in the region. The municipal service review, which can focus on a particular agency or type of service, evaluates services in relationship to local conditions and needs. The municipal service review culminates with LAFCO making determinations on a range of governance issues and may lead the agency to take other actions under its authority. C. Comprehensive Study of Public Cemetery Districts This report represents LAFCO of Napa County’s (“Commission”) scheduled municipal service review of public cemetery districts in Napa County. The report has been prepared by Baracco and Associates under the direction of the Executive Officer. The purpose of this report is to evaluate the growth and development as well as the level and range of services provided by the two public cemetery districts operating in Napa County: (a) Monticello Public Cemetery District and (b) Pope Valley Cemetery District. 3 This report is divided into two distinct sections. The first section evaluates the Monticello Public Cemetery District while the second section evaluates the Pope Valley Cemetery District. Each section includes determinations addressing the factors the Commission must consider as part of its municipal service review mandate under California Government Code §56430(a). These determinations serve as executive summaries and make statements on the availability, capacity, and adequacy of services provided by each agency. 1 Several LAFCOs also have two members from independent special districts within their county. Each category represented on LAFCO has one alternate member. 2 California Government Code §56076 defines a sphere as “a plan for the probable physical boundary and service area of a local agency, as defined by the commission.” 3 The geographic area of this municipal service review includes all incorporated and unincorporated lands in Napa County. 4 Comprehensive Study of Public Cemetery Districts LAFCO of Napa County This page has been left intentionally blank. 5 Comprehensive Study of Public Cemetery Districts LAFCO of Napa County II. MONTICELLO PUBLIC CEMETERY DISTRICT A. Overview The Monticello Public Cemetery District (MPCD) was formed as an independent special district in 1936. MPCD was restructured in 1988 into a dependent special district and is now governed by the County of Napa Board of Supervisors serving as the Board of Trustees. MPCD owns and operates the Monticello Public Cemetery and provides interment services for property owners and residents within the District as well as eligible non-residents.4 Staffing is provided by the County Public Works Department. MPCD has a current operating budget of $50,419 with an estimated resident service population of 1,347. B. Background Setting MPCD is located in northeast Napa County and serves the unincorporated communities of Berryessa Highlands, Berryessa Pines, and Spanish Flat. MPCD’s jurisdictional boundary is divided by Lake Berryessa and extends north and east to Lake and Yolo Counties. Land uses within the jurisdictional boundary generally comprises agricultural, open-space, and rural residential. Limited commercial and recreational land uses are also present along the southern and western shoreline of Lake Berryessa. History MPCD was formed in 1936 to assume control of the privately operated Monticello Cemetery. The cemetery was developed in 1879 and originally located in the unincorporated community of Monticello in the Berryessa Valley. The cemetery came under the control and ownership of MPCD at the petitioning of local residents after the cemetery’s private proprietors ceased operating in the early 1930s. In 1956, the United States Bureau of Reclamation relocated the cemetery to its present location in Spanish Flat as part of the “Solano Project.” Notably, the Solano Project involved the construction of the Monticello Dam, which led to the inundation of the Berryessa Valley and the creation of Lake Berryessa. C. Adopted Boundaries Jurisdictional Boundary MPCD’s jurisdictional boundary comprises approximately 140,211 acres or 219 square miles and includes 1,677 assessor parcels. The United States is the largest single property owner in MPCD with 130 assessor parcels that have a combined acreage equal to more than half of the District’s total jurisdictional boundary. The Commission has approved one jurisdictional change involving MPCD since 1963. The approved change of organization involved the annexation of an approximate 293 acre area portion of Berryessa Highlands in 1982. 4 California Health and Safety Code 9000 et seq. defines “eligible nonresident” as a person meeting all of the following criteria: (a) resident of the state at the time of death; (b) no public cemetery is within 15 miles of their residence; and (c) no non-public cemetery is closer to their residence than the district-owned cemetery. Additionally, a person may be considered an eligible nonresident if they died while (1) serving in the military or (2) in the line of duty as a peace officer or firefighter. 6 Comprehensive Study of Public Cemetery Districts LAFCO of Napa County Sphere of Influence MPCD’s sphere of influence comprises approximately 166,363 unincorporated acres or 260 square miles and includes 2,430 assessor parcels. The sphere was established by the Commission in March 1985 to include MPCD’s entire jurisdictional boundary along with nearly 23,000 acres of unincorporated land extending south into Wooden Valley, which includes the unincorporated community of Circle Oaks. The Commission also included in the sphere unincorporated lands to the west of MPCD that were already in the Pope Valley Cemetery District. In adding these lands to the sphere, the Commission determined MPCD is the more appropriate service provider based on social communities of interest. In May 1985, the Commission modified MPCD’s sphere to exclude an approximate 1,400 acre area already in the District and located along its western border after adding the same territory to the Pope Valley Cemetery District’s sphere. In making this change, the Commission determined the affected area would be better served by the Pope Valley Cemetery District. No other changes to the sphere have been made. D. Growth and Population Estimates There are no specific population counts within MPCD’s jurisdictional boundary. However, a review of data collected by the United States Census identifies Tract 2018 generally correlates with MPCD’s jurisdictional boundary with the exception of including portions of Chiles and Pope Valleys. For the purpose of this municipal service review, LAFCO assumes MPCD’s jurisdictional boundary includes 75% of the total resident population in Tract 2018.5 LAFCO also assumes recent and future population growth in MPCD has and will be consistent with the recent annual growth rate in unincorporated Napa County of 1.8%.6 Based on these assumptions, LAFCO estimates MPCD’s resident service population is 1,347. The table below estimates recent and future population counts within MPCD. Resident Service Population Estimates for MPCD (Estimates calculated by LAFCO) 2000 2008 2013 2018 1,226 1,347 1,428 1,514 It is anticipated the majority of new growth and development within MPCD’s jurisdictional boundary will occur in Berryessa Highlands. Berryessa Highlands is a small residential community located along the southern shoreline of Lake Berryessa that began developing in the late 1960s. A recent review of the community’s water and sewer service provider identified only 330 of the 560 lots in Berryessa Highlands have been developed. An additional 100 new residential lots are also being proposed for development as part of a new subdivision north of Berryessa Pines known as Villa Berryessa. 5 Total population estimates in 1990 and 2000 for Tract 2018 were 1,426 and 1,635. 6 The average annual growth rate is based on the United States Census’ population estimates for all unincorporated lands in Napa County between 2000 and 2006. 7 Comprehensive Study of Public Cemetery Districts LAFCO of Napa County E. Governance MPCD operates under California Health and Safety Code Sections 9000 et seq., which is known as the Public Cemetery District Law. This law was originally enacted in 1909 and comprehensively rewritten in 2004. The law empowers MPCD to own, operate, and maintain cemeteries within its jurisdictional boundary. MPCD is authorized to provide interment services to District residents and property owners as well as eligible non-residents. Elections are based on a registered resident-voter system. At the time of its formation in 1936, MPCD was organized as an independent special district with its own three-member Board of Trustees appointed by the County Board of Supervisors. In 1988, at the request of local residents, MPCD became a dependent special district with the Board of Supervisors appointing itself as the Board of Trustees. Regular meetings are calendared at the beginning of each year and generally occur quarterly thereafter at the County Administration Building. Advisory Committee In 1989, MPCD’s Board of Trustees appointed a five-member Advisory Committee to help inform District activities and services. The Advisory Committee is responsible for reviewing and making recommendations on the annual budget, fees and charges, and capital improvements. Appointees serve staggered four-year terms and must be residents or property owners within MPCD or plot owners in the cemetery. The Advisory Committee holds an annual regular meeting on the third Wednesday in January with additional meetings scheduled as needed. F. Administration Administration of MPCD is the principal responsibility of the County Public Works Department. The Public Works Directors serves as MPCD Manager and assigns staff to manage the day-to-day activities of the District. This includes monitoring the annual budget, administering burials, managing maintenance schedules, responding to public inquiries, and providing staff resources to the Advisory Committee. Public Works also provides guidance on developing and implementing policies and procedures. Accounting and legal services are provided by the Auditor-Controller’s Office and County Counsel, respectively. G. Municipal Services As mentioned, MPCD owns, operates, and maintains the Monticello Public Cemetery. The cemetery is approximately 3.7 acres in size and located along Spanish Flat Loop east of its intersection with Knoxville Berryessa Road. MPCD contracts with Kelley Excavators to provide in-ground burial services as needed. MPCD does not provide burials services involving columbariums or mausoleums. Burial plots are offered for sale through the purchase of an ‘interment right’ to residents and property owners within MPCD as well as eligible non- residents. MPCD’s current interment right fee for residents and property owners is $1,000 and $1,150 for eligible non-residents.7 7 The interment right fee includes a $150 contribution to MPCD’s endowment care fund. 8 Comprehensive Study of Public Cemetery Districts LAFCO of Napa County MPCD’s maintenance of the cemetery includes regular lawn mowing and operating an irrigation system that utilizes reclaimed water from the nearby Spanish Flat Water District. On-site cemetery facilities are limited and include a handicapped accessible portable toilet and one raised structure near the entrance gate used for burial services in the event of poor weather. A storage shed is also located in the northwest corner of the property and houses a ride-on mower. The cemetery is completely fenced and appears to provide adequate security. A rudimentary service road traverses the perimeter of the cemetery. Maintenance of the cemetery appears adequate, although problematic given gopher and mole activity. MPCD reports there are a total of 978 plots in the cemetery. Of this amount, 264 plots remain available for purchase. Given the number of available plots, it appears MPCD has adequate capacity to meet future service demands within the timeframe of this review. H. Financial Budget Process MPCD practices an annual budget process. The annual budget is prepared by the District Manager with input from the Advisory Committee and adopted by the Board of Trustees at a publicly noticed meeting. 2007-2008 Budget MPCD’s adopted budget for 2007-2008 projected total revenues and expenditures at $54,830 and $50,419, respectively. Budget details are summarized below. MPCD’s Adopted 2007-2008 Final Budget Revenues Amount Percentage Property Taxes $23,950 43.6 Charges for Services $5,000 9.1 Sales of Cemetery Plots $5,000 9.1 Miscellaneous Revenues $880 1.6 Transfers-In $20,000 36.6 Totals $54,830 100% Expenditures Amount Percentage Insurance $1,769 3.6 Equipment Maintenance $1,000 2.0 Ground Maintenance $15,000 29.7 Administration $20,000 39.7 Interment Services $5,000 9.9 Rents and Leases $2,200 4.3 Utilities $5,000 9.9 Miscellaneous $450 0.9 Totals $50,419 100% 9 Comprehensive Study of Public Cemetery Districts LAFCO of Napa County Contingencies MPCD began 2007-2008 with a reserve balance of $17,457. MPCD also maintains an endowment fund to address future cemetery care issues as provided under its principal act. The endowment fund currently stands at $128,434. Expenditure and Revenue Trends The California State Controller’s Office (SCO) publishes annual expenditure and revenue information for all counties, cities, and special districts in California. Information reported by SCO is drawn from reports submitted by the local agencies and generally published two years after the end of the affected fiscal year. Total expenditure and revenue information for MPCD over the last five reported fiscal years follows. Total Expenditures and Revenues for the MPCD (Source: SCO’s Special Districts Annual Report 2001-2002 to 2005-2006) Fiscal Year Expenditures Revenues Operating Net 2001-2002 $14,148 $21,029 $6,881 2002-2003 $13,080 $21,334 $8,254 2003-2004 $15,966 $20,081 $4,115 2004-2005 $32,030 $21,432 ($10,598) 2005-2006 $21,563 $26,237 $4,674 The majority of MPCD’s revenues are drawn from property taxes and income earned on interest. Between 2001-2002 and 2005-2006, these sources represented on average 79% and 19% of MPCD’s total revenues. All of MPCD’s expenditures relate directly to services and supplies with administration costs emerging as its largest single expense. Markedly, administration costs for MPCD increased by 97% between 2001-2002 and 2005-2006. I. Written Determinations In anticipation of reviewing MPCD’s sphere, and based on the information included in this report, the following written determinations make statements involving the service factors the Commission must consider as part of a municipal service review. Infrastructure Needs and Deficiencies 1) The Monticello Public Cemetery District’s infrastructure system is sufficient given the basic level of public interment services provided. 2) The Monticello Public Cemetery District has sufficient burial plot capacity to meet present and future service demands within the timeframe of this review. MPCD has 264 available burial plots, which represents approximately 27% of its current number of occupied sites (978). 3) The Monticello Public Cemetery District has established an adequate maintenance schedule that includes regular lawn mowing and clean-up of the cemetery grounds. 10 Comprehensive Study of Public Cemetery Districts LAFCO of Napa County Growth and Population Projections 1) The Monticello Public Cemetery District has an estimated resident service population of 1,347. It is expected the District will experience modest population growth over the next five years at an average annual rate of 1.8%. 2) It is expected the majority of new growth and population within the Monticello Public Cemetery District will occur in the unincorporated community of Berryessa Highlands. If developed to build-out, it is anticipated Berryessa Highlands will add another 598 residents to the District. Financing Constraints and Opportunities 1) The Monticello Public Cemetery District is dependent on its annual share of property tax revenues to fund its cemetery services. This revenue source has proven reliable and has increased by nearly 40% over the last five reported fiscal years as a result of increasing property values within its jurisdictional boundary. MPCD’s annual share of property tax increased from $15,010 to $20,834 between 2001-2002 and 2005-2006. 2) Due to its limited revenue base, the Monticello Public Cemetery District would be significantly impacted if the State of California declares a fiscal emergency and borrows up to 8% of local property tax revenues as allowed under Proposition 1A. 3) Administrative services provided by the County of Napa represent Monticello Public Cemetery District’s largest operating cost and have increased by nearly 100% over the last five reported fiscal years. It is expected administrative service costs will continue to increase as the County seeks to recover its own costs in managing the District. MPCD’s administrative costs have increased from $4,804 to $9,471 between 2001- 2002 and 2005-2006. MPCD reports this increase is largely attributed to the completion of specific tasks undertaken over the last several years, which have included preparing a policy and procedural manual and mapping burial plots. 4) The recent growth rate between revenues and expenditures indicates the Monticello Public Cemetery District may begin experiencing ongoing operating shortfalls in the near future unless the District expands its revenue base or reduces service levels. Between 2001-2002 and 2005-2006, MPCD’s total actual revenues have increase by 24% while total actual expenditures have increased by 52%. 5) The Monticello Public Cemetery District has established an endowment fund consistent with its principal act to help ensure it has sufficient funds to address future service obligations. The interest earned on the endowment fund has also emerged as an important funding source for the District to help cover increasing maintenance costs. 11 Comprehensive Study of Public Cemetery Districts LAFCO of Napa County Cost Avoidance Opportunities 1) The Monticello Public Cemetery District enjoys cost-savings by receiving reclaimed water from the Spanish Flat Water District. Opportunities for Rate Restructuring 1) In the absence of preparing comprehensive reviews, the Monticello Public Cemetery District should consider amending its fee schedule to allow for annual adjustments based on the consumer price index to help ensure adequate cost-recovery. Opportunities for Shared Resources 1) The Monticello Public Cemetery District benefits from its status as a dependent special district of the County of Napa with respect to having access to resources that would otherwise be unavailable. 2) The Monticello Public Cemetery District should continue to be active in regional associations, such as the California Association of Public Cemeteries, whose annual conferences are important venues for identifying best management practices. 3) The Monticello Public Cemetery District should evaluate whether there are any shared resource opportunities with private cemeteries within its jurisdictional boundary. Government Structure Options 1) The restructuring of the Monticello Public Cemetery District into a dependent special district governed by the County of Napa Board of Supervisors has been positive and reflects the most cost-effective and efficient governance structure for the District. 2) Consolidating the Monticello Public Cemetery District with the adjacent Pope Valley Cemetery District does not appear appropriate given the sharp discrepancies in service levels and revenue sources existing between the two agencies. 3) The Monticello Public Cemetery District and Pope Valley Cemetery District are the only active public cemetery service providers in Napa County and have jurisdictional boundaries collectively representing less than two percent of the total population. This lack of coverage suggests there may be merit in expanding these agencies’ jurisdictions or establishing new local agencies to make public cemetery services available to a larger portion of the population to meet the community’s present and future needs. Evaluation of Management Efficiencies 1) Administration of the Monticello Public Cemetery District is provided by the County of Napa Public Works Department and helps to ensure a sufficient level of expertise is employed in the management of the District. 12 Comprehensive Study of Public Cemetery Districts LAFCO of Napa County Local Accountability and Governance 1) The Monticello Public Cemetery District serves an important role in providing for the respectful and cost-effective interment of human remains for property owners, residents, and eligible non-residents of the District. 2) The Monticello Public Cemetery District’s Advisory Committee enhances community participation in District activities and helps to ensure service levels are consistent and accountable with the preferences of the constituents. 13 Comprehensive Study of Public Cemetery Districts LAFCO of Napa County III. POPE VALLEY CEMETERY DISTRICT A. Overview The Pope Valley Cemetery District (PVCD) was formed in 1969. PVCD is an independent special district governed by local residents serving as the Board of Trustees. PVCD owns and operates the Pope Valley Cemetery and provides interment services for property owners and residents within the District. PVCD is staffed by volunteers and anticipated $1,255 in total operating expenses in 2007-2008. It is estimated PVCD’s current resident service population is 1,210. B. Background Setting PVCD is located in north central Napa County and includes the unincorporated communities of Berryessa Estates and Pope Valley. PVCD’s jurisdictional boundary is located between Lake Berryessa to the east and the Napa Valley to the west. Land uses within PVCD’s jurisdictional boundary generally consists of agricultural, open-space, and rural residential. Limited commercial and recreational land uses are also present in Pope Valley and include a general store, post office, and a nine-hole public golf course. History PVCD was formed in 1969 to assume ownership and control of the privately operated Pope Valley Cemetery. The cemetery was created in 1897 and remains at its original location northeast of the intersection of Barnett and Chiles-Pope Valley Roads. PVCD’s formation proceedings were petitioned by local residents after an approximate 30 year period in which the former private proprietors of the cemetery ceased operating. C. Adopted Boundaries Jurisdictional Boundary PVCD’s jurisdictional boundary comprises approximately 66,517 acres or 104 square miles and includes 1,041 assessor parcels. No changes have been made to the jurisdictional boundary since PVCD’s formation. Sphere of Influence PVCD’s sphere of influence comprises approximately 78,770 acres or 123 square miles and includes 1,111 assessor parcels. The sphere was established by the Commission in 1985 and includes the majority of PVCD’s jurisdictional boundary along with unincorporated lands extending south into Chiles Valley as well as east towards Putah Creek. Notably, the eastern lands added to PVCD’s sphere were already in MPCD. The Commission added these eastern lands to PVCD’s sphere after determining the District was the more appropriate service provider for the affected area based on social communities of interest. 14 Comprehensive Study of Public Cemetery Districts LAFCO of Napa County In establishing the sphere, the Commission excluded three areas already in PVCD. Two of the three areas are located along PVCD’s western border and were excluded from the sphere after the Commission determined the affected lands did not require public cemetery services. The third area is located on PVCD’s eastern border and was excluded from the sphere after the Commission determined the affected lands would be better served by MPCD. No changes to the sphere have been made since its establishment in 1985. D. Growth and Population Estimates There are no specific population counts within PVCD’s jurisdictional boundary. However, a review of data collected by the United States Census identifies portions of Tracts 2017, 2018, and 2019 collectively cover PVCD’s jurisdictional boundary. For the purpose of this municipal service review, LAFCO assumes PVCD’s jurisdictional boundary represents 25% of the resident population in Tract 2018 as well as 10% of the resident populations in Tracts 2017 and 2019. LAFCO also assumes recent and future population growth in PVCD has and will be consistent with the average annual growth rate in the unincorporated area of Napa County of 1.8%.8 Based on these assumptions, LAFCO estimates PVCD’s current resident service population is 1,210. The table below estimates recent and future population counts within PVCD. Resident Service Population Estimates for PVCD (Estimates calculated by LAFCO) 2000 2008 2013 2018 1,102 1,210 1,284 1,361 It is anticipated the majority of new growth and development within PVCD’s jurisdictional boundary will occur in Berryessa Estates. Berryessa Estates is a small residential community located northwest of Lake Berryessa along Putah Creek that began developing in the late 1960s. A recent review of the community’s water and sewer provider identified that only 163 of the 351 lots in Berryessa Estates have been developed. Additional development may also occur within Pope Valley based on current County land use policies, but no projects are known at this time. E. Governance PVCD operates under California Health and Safety Code Sections 9000 et seq., which is known as the Public Cemetery District Law. This law was originally enacted in 1909 and comprehensively rewritten in 2004. The law empowers PVCD to own, operate, and maintain cemeteries within its jurisdictional boundary. PVCD is authorized to provide interment services to District residents and property owners. Elections are based on a registered resident-voter system. 8 The average annual growth rate is based on the United States Census’ population estimates for all unincorporated lands in Napa County between 2000 and 2006. 15 Comprehensive Study of Public Cemetery Districts LAFCO of Napa County At the time of its formation, PVCD was organized as an independent special district with its own three-member board of trustees appointed by the County Board of Supervisors. While PVCD continues to operate as an independent special district, it appears that the three current trustees have simply inherited their positions as opposed to formal appointment by the Board of Supervisors. Meetings are calendared as needed. F. Administration PVCD’s administration is the principal responsibility of a volunteer District Manager. Key duties of the District Manager include keeping records, responding to public inquiries, and providing general maintenance of the cemetery. The District Manager is also responsible for organizing an annual cemetery cleanup and barbeque. G. Municipal Services As mentioned, PVCD owns, operates, and maintains the Pope Valley Cemetery. The cemetery is approximately 1.54 acres in size and located along a private 0.6 mile section of Barnett Road northeast of its intersection with Chiles Pope Valley Road. The cemetery was recently expanded by nearly half following the donation of 0.74 acres of adjacent land by a former neighbor. PVCD offers burial plots for sale to only residents and property owners in the District. The current burial plot fee is $1,250. PVCD coordinates with respective funeral homes in providing interment services.9 The most recent interment was in August 2007. PVCD describes the cemetery as ‘pioneer’ with family plots surrounded by concrete curbs, and monolithic family headstones dating from 1897. Pathways between the family plots are somewhat graveled, but no lawn areas are present on the cemetery grounds. PVCD has received and utilized two improvement grants from the County totaling $20,000 over the last 10 years to fence the cemetery as well as construct a water storage tank. A neighbor pumps water into the storage tank at no cost, which provides irrigation for local vegetation and flower groupings. PVCD does not own any other facilities or equipment. Maintenance for individual plots appears to be left to family or friends. PVCD reports there are a total of 343 plots in the cemetery. Of this amount, 73 plots remain available for purchase. All but one of the available plots is located in the new portion of the cemetery, which was recently divided into rows by the District Manager. Sufficient ground remains within the fenced area for additional plots. The recent expansion of the cemetery helps to ensure that PVCD has adequate ground capacity to meet future service demands within the timeframe of this review 9 Each gravesite is excavated by PVCD’s District Manager and a vault is installed to receive the casket. 16 Comprehensive Study of Public Cemetery Districts LAFCO of Napa County H. Financial Budget Process Although it monitors revenues and expenditures, PVCD has not established a formal budget process. PVCD’ practiced budget process is generally limited to reconciling the District’s checking account as needed. Expected revenues and expenditures for 2007-2008 follows: Revenues Cemetery Plot Sales $1,250 Total Revenue $1,250 Expenditures Insurance $ 255 Ground Maintenance 500 Plot Development 500 Total Expenditures $1,255 Contingencies PVCD began 2007-2008 with $8,039 in its checking account. Additionally, the County maintains a special expense account for PVCD for improvement grants that has a current balance of $276. Expenditure and Revenue Trends PVCD’s expenditures are limited and relate entirely to supplies and services. Given the stagnant level of services, it is not expected that PVCD will experience a measurable increase in operating costs in the foreseeable future. PVCD’s ability to cover its operating costs is dependent on plot sales. Property tax revenues are not available to PVCD because the District set its tax rate at zero in 1977-1978. This tax rate was frozen one year later as a result of Proposition 13. I. Written Determinations In anticipation of reviewing PVCD’s sphere, and based on the information included in this report, the following written determinations make statements involving the service factors the Commission must consider as part of a municipal service review. Infrastructure Needs and Deficiencies 1) The Pope Valley Cemetery District’s infrastructure system is minimal and reflects the rural level of public interment services provided by the District. 2) The Pope Valley Cemetery District has sufficient burial plot capacity to meet present and future service demands within the timeframe of this review. PVCD has 73 available burial plots, which represents approximately 21% of its current number of occupied sites (343). 17 Comprehensive Study of Public Cemetery Districts LAFCO of Napa County 3) The Pope Valley Cemetery District is dependent on volunteers to provide time and equipment in operating and maintaining the cemetery. This dependency on external resources reflects a considerable infrastructure deficiency and is expected to be exasperated by changing demographics that will increasingly challenge the District to recruit and retain a sufficient number of volunteers. Growth and Population Projections 1) The Pope Valley Cemetery District has an estimated resident service population of 1,210. It is expected that the District will experience modest population growth over the next five years at an average annual rate of 1.8%. 2) It is expected the majority of new growth and population within the Pope Valley Cemetery District will occur in the unincorporated community of Berryessa Estates. If developed to build-out, it is anticipated Berryessa Estates will add another 489 residents to the District. Financing Constraints and Opportunities 1) The Pope Valley Cemetery District’s revenue base is limited to the sale of burial plots and does not provide sufficient operating funding to carryout the services of the District in a manner consistent with its principal act. 2) The decision by the Pope Valley Cemetery District to set its property tax rate to zero immediately prior to the enactment of Proposition 13 precludes the District from receiving any property tax revenues collected within its jurisdictional boundary. The lack of property tax revenues has created a significant financial constraint and has not been addressed by District in terms of developing new revenue streams, such as a special assessment. 3) The Pope Valley Cemetery District does not have sufficient reserves to provide long- term maintenance of the cemetery. PVCD has a total reserve balance of $8,039. 4) In accordance with its principal act, the Pope Valley Cemetery District should consider allowing eligible non-residents to purchase interment rights with the District to help generate needed revenues. Cost Avoidance Opportunities 1) The Pope Valley Cemetery District enjoys measurable cost-savings as a result volunteers dedicating time and equipment to operate and maintain the cemetery. 2) The Pope Valley Cemetery District has avoided costs recently by receiving two grants from the County of Napa totaling $20,000 to fence the cemetery as well as construct a water storage tank to irrigate local vegetation. 18 Comprehensive Study of Public Cemetery Districts LAFCO of Napa County Opportunities for Rate Restructuring 1) The Pope Valley Cemetery District should perform a review of its fee schedule to consider whether changes are appropriate in order to improve its cost-recovery. Opportunities for Shared Resources 1) The Pope Valley Cemetery District should evaluate whether there are any shared resource opportunities with private cemeteries within its jurisdictional boundary. 2) The Pope Valley Cemetery District interacts regularly with the local volunteer fire department along other various community organizations. These interactions help retain and direct volunteer community resources benefiting the District. Government Structure Options 1) The Pope Valley Cemetery District’s principal act authorizes the County of Napa Board of Supervisors to appoint itself as the District’s Board of Trustees. This restructuring may help to formalize the District’s services and improve its solvency. The District and County should explore this government structure option. 2) Consolidating the Pope Valley Cemetery District with the adjacent Monticello Public Cemetery District does not appear appropriate given the sharp discrepancies in service levels and revenue sources existing between the two agencies. 3) The Pope Valley Cemetery District and Monticello Public Cemetery District are the only active public cemetery service providers in Napa County and have jurisdictional boundaries collectively representing less than two percent of the total population. This lack of coverage suggests there may be merit in expanding these agencies’ jurisdictions or establishing new local agencies to make public cemetery services available to a larger portion of the population to meet the community’s present and future needs. Evaluation of Management Efficiencies 1) The Pope Valley Cemetery District should establish adopted policies to help guide the efficient management and operation of the District. Local Accountability and Governance 1) The current Board of Trustees for the Pope Valley Cemetery District inherited their positions as opposed to formal appointment by the County of Napa Board of Supervisors. The District should make contact with the County to request formal appointments as required under its principal act. 19 Comprehensive Study of Public Cemetery Districts LAFCO of Napa County 2) The Pope Valley Cemetery District should begin meeting at regularly scheduled times no less than once every three months as required under its principal act. This would enhance the District’s accountability by providing an opportunity for its constituents to ask questions of their appointed representatives while helping to ensure information is being effectively communicated in a timely manner. 3) The Pope Valley Cemetery District serves an important role in providing for the respectful and cost-effective interment of human remains for property owners and residents of the District. 20 Comprehensive Study of Public Cemetery Districts LAFCO of Napa County This page has been left intentionally blank. 21 Comprehensive Study of Public Cemetery Districts LAFCO of Napa County IV. REFERENCES AND SOURCES A. Monticello Public Cemetery District Agency Contacts Martha Burdick, Administrative Manager, County Public Works Department Kimberly Payne, Staff Service Analyst, County Public Works Department Documents and Resources 1. Local Agency Formation Commission of Napa County, Monticello Public Cemetery District 1985 Baseline Report – Sphere of Influence Establishment, March 1985. 2. Local Agency Formation Commission of Napa County, Staff Report, Establishing the Monticello Public Cemetery District Sphere of Influence, March 27, 1985. 3. Local Agency Formation Commission of Napa County, Staff Report, Lake Berryessa Estates Sphere of Influence Review Revision for the Monticello Public Cemetery District, June 26, 1985. 4. Local Agency Formation Commission of Napa County, Comprehensive Study of Water Service Providers: Municipal Service Review, October 2004. 5. Local Agency Formation Commission of Napa County, Comprehensive Study of Sanitation and Wastewater Treatment Providers, Municipal Service Review, September 2005. 6. State of California. “Public Cemetery District Law,” Sections 9000 – 9093 of the Health and Safety Code (Senate Bill No. 341, Chaptered 2003). Websites Accessed 1. State of California, State Controller’s Office, Special Districts Annual Reports 2005-06: http://www.sco.ca.gov/ard/local/locrep/districts/reports/0506specialdistricts.pdf 2004-05: http://www.sco.ca.gov/ard/local/locrep/districts/reports/0405specialdistricts.pdf 2003-04: http://www.sco.ca.gov/ard/local/locrep/districts/reports/0304specialdistricts.pdf 2002-03: http://www.sco.ca.gov/ard/local/locrep/districts/reports/0203specialdistricts.pdf 2001-02: http://www.sco.ca.gov/ard/local/locrep/districts/reports/0102specialdistricts.pdf 2. County of Napa, Budget and Finance 2007-08: http://www.co.napa.ca.us/GOV/Budget/2007_2008_FinalBudget.pdf 2006-07: http://www.co.napa.ca.us/GOV/Budget/20062007_FinalBudget.pdf 2005-06: http://www.co.napa.ca.us/BudgetDocs/0506/final/final0506.pdf 2004-05: http://www.co.napa.ca.us/BudgetDocs/0405 2003-04: http://www.co.napa.ca.us/BudgetDocs/0304/final 2002-03: http://www.co.napa.ca.us/BudgetDocs/0203/final 2001-02: http://www.co.napa.ca.us/BudgetDocs/0102/final 22 Comprehensive Study of Public Cemetery Districts LAFCO of Napa County B. Pope Valley Cemetery District Agency Contacts Bradley Kirkpatrick, Trustee, District Manager Kaye Elkins, Trustee, District Treasurer Documents and Resources 1. Local Agency Formation Commission of Napa County, File: Justification of Proposal for Formation of the Pope Valley Public Cemetery District, 1968. 2. Local Agency Formation Commission of Napa County, Pope Valley Cemetery District 1985 Baseline Report – Sphere of Influence Establishment, May 1985. 3. Local Agency Formation Commission of Napa County, Staff Report, Establishing the Pope Valley Cemetery District Sphere of Influence, May 22, 1985. 4. State of California. “Public Cemetery District Law,” Sections 9000 – 9093 of the Health and Safety Code (Senate Bill No. 341, Chaptered 2003). * * * * * * * * * All documents are available for viewing at the LAFCO office. 23 ATTACHMENT A Monticello Public Cemetery District Lake County Yolo County Berryessa Snell ValleyR d Estates P op e V R d alley R d Ca n y o n Berryessa P o pe Hardin Rd Pines Angwin Chiles Pope Valley Rd _ Sp F an la is t h St. Helena Berryessa £¤ Highlands 128 £¤ £¤ 128 29 £¤ 128 S od Circle Sonoma County Yountville a C Oaks a n y o n _ Monticello Public Cemetery ¤£ 29 Napa Monticello Rd W oodenV alley R d Not to Scale July 22, 2008 Legend Lake Prepared by KS Yolo Monticello Public Cemetery District Calistoga St. Helena Monticello Public Cemetery District Sonoma Sphere of Influence Yountville Napa Solano LAFCO of Napa County 1700 Second Street, Suite 268 American Napa, California 94559 Canyon http://napa.lafco.ca.gov ATTACHMENT B Pope Valley Cemetery District Yolo County Lake County Berryessa Estates Snell ValleyR d d R n o y n a C utts B _ Pope B Valley arn ett R d y on R d n P ope CaPope Valley Rd Be P rr i y n e e s s sa Calistoga Angwin £¤ 29 Chiles P C op h e i V le al s le y Rd Valley St. Helena Conn Valley Rd £¤ 128 ¤£ ¤£ 128 Sonoma County 29 _ Pope Valley Cemetery Oakville Cross Rd Not to Scale July 22, 2008 Legend Lake Prepared by KS Yolo Pope Valley Cemetery District Calistoga St. Helena Pope Valley Cemetery District Sonoma Sphere of Influence Yountville Napa Solano LAFCO of Napa County 1700 Second Street, Suite 268 American Napa, California 94559 Canyon http://napa.lafco.ca.gov