All County Public Cemetery Services

(cid:70)(cid:105)(cid:110)(cid:97)(cid:108)(cid:32)(cid:82)(cid:101)(cid:112)(cid:111)(cid:114)(cid:116) (cid:77)(cid:77)(cid:117)(cid:117)(cid:110)(cid:110)(cid:105)(cid:105)(cid:99)(cid:99)(cid:105)(cid:105)(cid:112)(cid:112)(cid:97)(cid:97)(cid:108)(cid:108)(cid:32)(cid:32)(cid:83)(cid:83)(cid:101)(cid:101)(cid:114)(cid:114)(cid:118)(cid:118)(cid:105)(cid:105)(cid:99)(cid:99)(cid:101)(cid:101)(cid:32)(cid:32)(cid:82)(cid:82)(cid:101)(cid:101)(cid:118)(cid:118)(cid:105)(cid:105)(cid:101)(cid:101)(cid:119)(cid:119) (cid:80)(cid:80)(cid:117)(cid:117)(cid:98)(cid:98)(cid:108)(cid:108)(cid:105)(cid:105)(cid:99)(cid:99)(cid:32)(cid:32)(cid:67)(cid:67)(cid:101)(cid:101)(cid:109)(cid:109)(cid:101)(cid:101)(cid:116)(cid:116)(cid:101)(cid:101)(cid:114)(cid:114)(cid:121)(cid:121)(cid:32)(cid:32)(cid:68)(cid:68)(cid:105)(cid:105)(cid:115)(cid:115)(cid:116)(cid:116)(cid:114)(cid:114)(cid:105)(cid:105)(cid:99)(cid:99)(cid:116)(cid:116)(cid:115)(cid:115) (cid:77)(cid:65)(cid:89)(cid:32) (cid:50)(cid:48)(cid:48)(cid:54) (cid:80)(cid:82)(cid:69)(cid:80)(cid:65)(cid:82)(cid:69)(cid:68)(cid:32)(cid:70)(cid:79)(cid:82)(cid:58) (cid:78)(cid:101)(cid:118)(cid:97)(cid:100)(cid:97)(cid:32)(cid:67)(cid:111)(cid:117)(cid:110)(cid:116)(cid:121)(cid:32)(cid:76)(cid:111)(cid:99)(cid:97)(cid:108)(cid:32)(cid:65)(cid:103)(cid:101)(cid:110)(cid:99)(cid:121)(cid:32)(cid:70)(cid:111)(cid:114)(cid:109)(cid:97)(cid:116)(cid:105)(cid:111)(cid:110)(cid:32)(cid:67)(cid:111)(cid:109)(cid:109)(cid:105)(cid:115)(cid:115)(cid:105)(cid:111)(cid:110) (cid:57)(cid:53)(cid:48)(cid:32)(cid:77)(cid:97)(cid:105)(cid:100)(cid:117)(cid:32)(cid:65)(cid:118)(cid:101)(cid:110)(cid:117)(cid:101) (cid:78)(cid:101)(cid:118)(cid:97)(cid:100)(cid:97)(cid:32)(cid:67)(cid:105)(cid:116)(cid:121)(cid:44)(cid:32)(cid:67)(cid:97)(cid:108)(cid:105)(cid:102)(cid:111)(cid:114)(cid:110)(cid:105)(cid:97)(cid:32)(cid:57)(cid:53)(cid:57)(cid:53)(cid:57) (cid:80)(cid:82)(cid:69)(cid:80)(cid:65)(cid:82)(cid:69)(cid:68)(cid:32)(cid:66)(cid:89)(cid:58) (cid:68)(cid:117)(cid:100)(cid:101)(cid:107) (cid:54)(cid:48)(cid:53)(cid:32)(cid:84)(cid:104)(cid:105)(cid:114)(cid:100)(cid:32)(cid:83)(cid:116)(cid:114)(cid:101)(cid:101)(cid:116) (cid:69)(cid:110)(cid:99)(cid:105)(cid:110)(cid:105)(cid:116)(cid:97)(cid:115)(cid:44)(cid:32)(cid:67)(cid:97)(cid:108)(cid:105)(cid:102)(cid:111)(cid:114)(cid:110)(cid:105)(cid:97)(cid:32)(cid:57)(cid:50)(cid:48)(cid:50)(cid:52) FINAL REPORT NEVADA COUNTY MUNICIPAL SERVICE REVIEW of PUBLIC CEMETERY SERVICES Prepared for: Local Agency Formation Commission of Nevada County 950 Maidu Avenue Nevada City, California 95959 Prepared by: Dudek and Associates, Inc. 605 Third Street Encinitas, California 92024 May 2006 Table of Contents TABLE OF CONTENTS LAFCO RESOLUTION.....................................................................................................................................................1 1. EXECUTIVE SUMMARY...................................................................................................................................3 A. Service Review Process......................................................................................................................3 B. Cemetery Services Summary..............................................................................................................3 2. SERVICE SETTING...........................................................................................................................................6 A. Service Providers.................................................................................................................................6 B. Regulatory Framework.........................................................................................................................6 C. Services...............................................................................................................................................8 3. MATCHING INFRASTRUCTURE TO GROWTH.............................................................................................10 A. Current Population.............................................................................................................................10 B. Growth Areas and Projections...........................................................................................................10 C. Matching Infrastructure and Growth...................................................................................................11 4. FINANCING, RATES AND SERVICE ECONOMIES.......................................................................................19 A. Funding for Public Cemetery Districts................................................................................................19 B. Financial History.................................................................................................................................19 C. Rate Structures..................................................................................................................................22 D. Cost Avoidance Opportunities and Shared Facilities.........................................................................23 5. GOVERNANCE, MANAGEMENT AND LOCAL ACCOUNTABILITY.............................................................26 A. Government Structure Options..........................................................................................................26 B. Management Efficiencies...................................................................................................................27 C. Local Accountability...........................................................................................................................28 6. DISTRICT PROFILES......................................................................................................................................29 7. DETERMINATIONS.........................................................................................................................................30 APPENDIX A – CEMETERY LOCATIONS....................................................................................................................35 APPENDIX B – COMMENTS AND RESPONSES.........................................................................................................36 Cover Photos: Provided by Nevada County LAFCO Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report i LAFCO RESOLUTION Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 1 LAFCo Resolution Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 2 1. EXECUTIVE SUMMARY The Municipal Service Review for Public Cemetery Services in Nevada County includes the Nevada Cemetery District and the Truckee Cemetery District. Both are independent special districts charged with providing respectful and cost-effective interment services appropriate for the diversity of local conditions and circumstances. They are also responsible for the improvement, expansion and operation of public cemeteries, including historic cemeteries established by fraternal, pioneer, religious, social and other organizations that are unable to provide for their continued upkeep. The two cemetery districts work in conjunction with the private mortuary companies for grave opening and closing and marker/monument sales. Both districts receive the majority of their funding through property taxes, with additional revenue provided through service charges and fees. The districts are providing an important service within Nevada County as the primary stewards of the historic resources associated with the cemeteries. A. SERVICE REVIEW PROCESS LAFCo must conduct service reviews prior to or in conjunction with the mandated five-year schedule for updating Spheres of Influence (SOIs). The service review report must include an analysis of the issues and written determinations for each of the following: • Infrastructure needs or deficiencies; • Growth and population projections for the affected area; • Financing constraints and opportunities; • Cost avoidance opportunities; • Opportunities for rate restructuring; • Opportunities for shared facilities; • Government structure options, including advantages and disadvantages of the consolidation or reorganization of service providers; • Evaluation of management efficiencies; and • Local accountability and governance. A collaborative approach has been used throughout the preparation of this Service Review. The input of the public agencies is valuable, and opportunities were provided for their involvement. The districts were initially asked to provide data for use in the analysis. The data were reviewed and follow-up discussions were conducted for clarification and additional information as needed. Several of the cemeteries were visited, with staff interviews conducted during the tour. The agencies were provided an opportunity to review the administrative draft following LAFCo’s initial review. Changes and comments received during the Public Review period have been incorporated as appropriate to prepare this Final Draft. B. CEMETERY SERVICES SUMMARY The Nevada Cemetery District and Truckee Cemetery District are providing an important public service, by offering an alternative to private cemeteries and providing stewardship of the sacred nature and historic resources of the cemeteries. Many of the cemeteries date back to the mid- Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 3 1. Executive Summary 1800s and contain gravesites of early pioneers and prominent local citizens. All residents have the option of choosing a private cemetery over a public one, although private cemeteries have a significantly higher cost. In the eastern portion of the County, the Sierra Mountain Cemetery operated by the Truckee Cemetery District is the only cemetery option. Most people choose a public cemetery for financial or historic reasons. The private cemeteries are well-groomed, with lawn that is irrigated and other enhancements that are a function of the fees paid. Some of the public cemeteries have similar attributes, although the majority of the older sites have a different aesthetic. The grounds are maintained but not irrigated, so they reflect the natural landscape conditions of the surrounding area. Both districts have adequate facilities and resources to provide the same level of service for the foreseeable future. Both offer full-body burial sites as well as a columbarium for cremains. (The latter will be included in Nevada Cemetery District’s new Elster Memorial Cemetery). Both districts have paid staff and maintenance programs that address the needs of the cemeteries under their care. Both districts have reserves and have established endowment care funds in accordance with State law. The investment income from the endowment care funds may be used for cemetery maintenance. The primary issue observed during this review is the unmet service need in the area of the County not included within a public cemetery district. Currently, the City of Grass Valley, the area that was within the boundaries of Nevada City at the time the District was formed, and the Highway 49 corridor from Grass Valley to Placer County are not within the boundaries of a public cemetery district. The Nevada Cemetery District regularly receives requests from residents within these areas. State statutes define who may be buried in a public cemetery, limiting the ability of a cemetery district to accommodate non-residents. Consequently, the Nevada Cemetery District is unable to serve the needs of residents outside its current boundaries, who have no option other than a private or religious cemetery. The Nevada Cemetery District could, however, serve the needs of these areas with its existing cemeteries, and if no additional cemeteries were added in the annexed area, there would be little impact to its current maintenance program. The District is financially capable of serving the additional area. LAFCo should consider expanding the District’s boundaries to include all unserved areas, so that all residents within the county would be eligible for services from one of the two public cemetery districts. If the Nevada Cemetery District’s boundaries were expanded, however, funding equity could become an issue. The District would have to negotiate with the County and the Cities of Grass Valley and Nevada City regarding property tax apportionment if it chose to pursue this source of funding from the annexed area. The County’s adopted Resolution No. 81316 regarding tax apportionment for annexations would likely not apply as it specifically excludes any annexation proposal where the secured assessed value of the area to be annexed exceeds $2.5 million. The District could pursue a special tax, which would require two-thirds voter approval. Another option would be to pursue cemetery impact fees for new development, similar to what is now Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 4 1. Executive Summary being done in Placer County. (Note, however, that impact fees are one-time fees levied on development and not a continuing stable source of revenue). State statutes do allow public cemetery districts to establish zones of service with different rate structures if necessary to raise additional revenues within specific areas of the district. This might be the most viable option, provided rates are commensurate with the services rendered. Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 5 2. SERVICE SETTING This chapter describes the service providers, as well as the regulatory framework for public cemetery dis- ricts within the State of California. The study area for this Municipal Service Review (MSR) and district boundaries are shown in Figure 2.1 at the end of this chapter. A. SERVICE PROVIDERS Cemetery services within Nevada County are provided by the two public cemetery districts (Nevada Cemetery District and Truckee Cemetery District), as well as by fraternal and religious organizations and private enterprise. The Nevada Cemetery District serves the majority of the western and central portions of Nevada County, except for the City of Grass Valley, the area within the boundaries of Nevada City at the time the District was formed, and the Highway 49 corridor from Grass Valley to Placer County. The Truckee Cemetery District serves the eastern portion of the county, from Donner Summit east and including the Town of Truckee. There are a number of private cemeteries in the county, including general private cemeteries, historic family-owned cemeteries, and cemeteries associated with churches and other religious and fraternal organizations. Three mortuary companies provide a majority of the private services in the county: Hooper and Weaver, located in Nevada City and Grass Valley; Chapel of the Angels in Grass Valley; and Truckee-Tahoe Mortuary in Truckee. The following is a partial list of the active private cemeteries in Nevada County: • Forest View on Red Dog Road, Nevada City • Pine Grove on Red Dog Road, Nevada City • Sierra Memorial Lawn on Hollow Way, Nevada City • Odd Fellows Cemetery on Red Dog Road, Nevada City • Greenwood Memorial Gardens, Rough & Ready Highway • New Elm Ridge Cemetery on Kidder Street, Grass Valley The Nevada Cemetery District has an average of 50 burials per year. Based on this average and anecdotal information, the majority of burials in the western portion of the County occur in private cemeteries. In the eastern county, the Sierra Mountain Cemetery operated by the Truckee Cemetery District is the only active cemetery. The private cemeteries offer a full range of services and cemetery enhancements; costs can be 50% to 90% higher than those of a public cemetery, however. B. REGULATORY FRAMEWORK Public and private cemeteries are addressed in Division 8 of the Health and Safety Code. Public cemetery districts are authorized by Health and Safety Code §9000 et seq.1, known as the Public Cemetery District Law. The Cemetery District Law was recently revised (by SB 341, adopted by 1 Formerly Health and Safety Code §8890 Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 6 2. Service Setting the Legislature and signed by the Governor in 2003, effective January 2004). The Legislature made the following findings: a(1) There is a continuing need to provide for the respectful and cost-effective interment of human remains to meet the cultural, economic, religious, and social needs of California's diverse communities. (2) The Legislature authorized the creation of public cemetery districts in 1909 to assume responsibility for the ownership, improvement, expansion, and operation of cemeteries and the provision of interment services from fraternal, pioneer, religious, social, and other organizations that were unable to provide for those cemeteries. (3) For nearly a century, public cemetery districts have provided communities with the means to publicly finance the ownership, improvement, expansion, and operation of public cemeteries and the provision of interment services, particularly in rural and formerly rural communities. (4) Interment customs and practices have changed since the creation of the public cemetery districts but communities continue to need the means to own, improve, expand, and operate public cemeteries that provide respectful and cost-effective interments. (b) In enacting this part, it is the intent of the Legislature to create and continue a broad statutory authority for a class of special districts that can own, improve, expand, and operate public cemeteries that provide respectful and cost-effective interments. (c) It is also the intent of the Legislature that local officials adapt the powers and procedures provided by this part to meet the diversity of local conditions and circumstances. The districts are further required to comply with the Mausoleum and Columbarium Law (H&S §9501 et seq.) if they have such facilities under their jurisdiction. Generally public cemetery districts are restricted from allowing private facilities in their cemeteries. The State did grant one exception whereby the Arroyo Grande Cemetery District may allow a private mausoleum which would be for the use of members of one group, and not for the sale of space to any other person (H&S 9051.c et seq.) . Public cemetery districts may own, operate, improve and maintain cemeteries and provide interment services within their boundaries. The districts may sell interment rights in their cemeteries, columbariums, and mausoleums. Districts are restricted from constructing new mausoleums and may only acquire, maintain or repair a mausoleum that was completed on or before May 1, 1937. Public cemetery districts are further restricted from selling monuments and markers, although they may place them at interment plots as a service. With limited exceptions, districts are required to limit interments to residents and property owners of the district, former residents who acquired interment rights while residents, and family members2 of eligible residents. Cemeteries are not specifically addressed in the Nevada County General Plan, although 2 Family members are defined in §9002(e) as the following: any spouse by marriage or otherwise; child or stepchild by natural birth or adoption; parent, brother, sister, half-brother, half-sister, parent-in-law, brother-in-law, sister-in- law, nephew, niece, aunt, uncle, first cousin, or any person denoted by the prefix “grand” or “great”, or the spouse of any of these persons. Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 7 2. Service Setting the Cultural Resources Element recognizes the importance of the cultural resources in the County as a legacy for future generations. Cemeteries are considered by most to be sacred sites; however, many historic sites ceased to be maintained as the originating entity ceased to exist or there was no available funding. The Public cemetery districts have the authority to act as stewards of these historic resources, provided the district has title to the property or a Conditional Use Permit. C. SERVICES The range of services provided by public cemetery districts varies depending on each district’s financial and staff resources and type of facilities. The Nevada Cemetery District offers burial plots in its active cemeteries, working with families for site selection. In the future the District will also offer a columbarium for inurnments. The District contracts with the County to provide burials for indigents. Grave opening and closing and marker or monument sales and placement are provided through private companies. The District also maintains 19 cemeteries, providing an annual pre-Memorial Day cleanup, weed abatement and general maintenance. The Truckee Cemetery District offers burial plots as well as a columbarium in the Sierra Mountain Cemetery. The District provides storage for caskets during the winter season when burials cannot be performed. The District is responsible for cemetery maintenance at Sierra Mountain as well as the historic Catholic Cemetery in town. Grave opening and closing and marker or monument sales and placement are provided through private companies. Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 8 2. Service Setting Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 9 3. Matching Infrastructure to Growth 3. MATCHING INFRASTRUCTURE TO GROWTH This chapter reviews the current population served and projected growth within Nevada County. It further considers the Districts’ infrastructure and ability to accommodate growth with their facilities and services. A. CURRENT POPULATION Nevada County encompasses 978 square miles and had an estimated population of 98,995 people in 2005.3 An estimated 16,050 people, or 16% of the population, live in Grass Valley and Nevada City, and an estimated 15,650 live in the Town of Truckee (16%). The remaining 68% of residents live in unincorporated communities and rural areas. The overall growth rate in Nevada County between 1990 and 2000 was 17.2%, with growth rates in the incorporated cities at 20.7% in Grass Valley, 5.1% in Nevada City, and 24.3% in Truckee. B. GROWTH AREAS AND PROJECTIONS The California Department of Finance projects an average annual growth rate of 2% for Nevada County through 2025. Growth will not be consistent across the county, however, either geographically or temporally. In general terms, growth is expected to occur throughout western Nevada County, but is expected to occur in the highest concentrations in and around the three cities: Grass Valley, Nevada City and Truckee. In addition, moderate growth is anticipated in some of the unincorporated communities in western Nevada County. Nevada LAFCo has developed a population model that uses the base assumption of 1.7% growth, and a variation of 2.0% annual growth (on a countywide basis), to develop four scenarios for possible growth: Expected Growth General Plan, Expected Infill, High Growth General Plan and High Growth Infill. In the assumptions for the expected growth rate (approximately 1.7% county-wide) Grass Valley’s current population of 12,000 could reach 25,076 by 2025. Under the same scenario, Nevada City’s population might expand from its current 3,000 to 4,608. Under all four scenarios, the LAFCo model projects substantial growth in Truckee, from the current 5,000 dwelling units to as many as 8,132 dwelling units, depending on the scenario. Furthermore, the State is projecting a 63% increase in the 65-and over age group in Nevada County between 2000 and 2030, with that particular group comprising 19% of the County’s total population in 2030.4 The growth projections and change in demographics will result in increased demand for services from the public cemetery districts. Additionally, it is important to note the unserved areas of Grass Valley, a portion of Nevada City and the Highway 49 corridor from Grass Valley to Placer County. These areas have a significant 3 Source: California Department of Finance, E-4 Population Estimates 4 State of California, Department of Finance, Population Projections by Race/Ethnicity, Gender and Age for California and Its Counties 2000-2050, Sacramento, California, May 2004. Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 10 3. Matching Infrastructure to Growth population that is not eligible for public cemetery services because they are not within the boundaries of a public cemetery district. C. MATCHING INFRASTRUCTURE AND GROWTH The cemeteries themselves constitute the primary infrastructure of public cemetery districts. The locations of the cemeteries managed by each of the Nevada County districts are shown in the following Figures 3.1 and 3.2. Individual site photos of some of the cemeteries follow the maps. * Private Cemeteries Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 11 3. Matching Infrastructure to Growth Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 12 3. Matching Infrastructure to Growth Nevada Cemetery District Clear Creek Cemetery Indian Springs Cemetery Loney/Sanford Ranch Cemetery Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 13 3. Matching Infrastructure to Growth Meadow Lake Cemetery Penn Valley Cemetery Rough and Ready Cemetery Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 14 3. Matching Infrastructure to Growth Truckee Cemetery District Sierra Mountain Cemetery The following cemeteries are under the management of the two public cemetery districts: Table 3.1 – Public Cemeteries Cemetery Acreage Owner Status Burials Reserve Open* Nevada Cemetery District 1. Clear Creek Cemetery 1.06 Unknown 2. French Corral Cemetery 0.79 NCD Active 75+ 22 200 3. Graniteville Cemetery 0.60 USFS/NCD Active 62 12 30 4. Indian Springs Cemetery 2.20 NCD Active 285 90 125 5. Indian Maidu Burial Grounds 5.00 NCD Inactive n/a n/a n/a 6. Loney/Sanford Ranch Cemetery 1.02 NCD Active 170 72 200 Active 7. Meadow Lake Cemetery 2.06 USFS (cremation ~105 None None only) 8. Moores Flat Cemetery 1.50 USFS Inactive 65 n/a None 9. Nevada County, Lewis Road 0.35 NCD Full 345 None None 10. Nevada County, Willow Valley 2.02 NCD Inactive 500 0 None Road 11. North Bloomfield Cemetery 1.25 NCD Active 250 50 112 Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 15 3. Matching Infrastructure to Growth Limited full body; 12. North San Juan Protestant Several 3.30 NCD Active 50+ cremation Cemetery hundred space available 13. Penn Valley Cemetery 1.03 NCD Active 275 100 150 14. Pleasant Valley Cemetery 0.43 NCD Active 10 4 223 15. Red Dog Cemetery 1.06 NCD Active 175 12 n/a 16. Relief Hill Cemetery 0.35 NCD Active 46 0 None 17. Rough and Ready Cemetery 2.20 NCD Active 290 90 300 18. Sweetland Cemetery 0.90 NCD Active 30 70 7 Active 19. Washington Cemetery 0.39 NCD (cremation 95 None only) Truckee Cemetery District 2,346 650 sites 1. Sierra Mountain Cemetery 6.56 TCD Active 12 niches 8 niches 76 niches 2. Catholic Cemetery 3.00 TCD Inactive unknown None None * Note: Although Nevada Cemetery District records indicate hundreds of plots are “available,” a large portion of these open plots are not usable due to topography, ground conditions, USFS restrictions, possibility of undocumented burials, or accessi- bility. The number of open plots shown above indicates the estimated number of usable plots. Nevada Cemetery District The Nevada Cemetery District has 19 cemeteries totaling 28 acres under its management. Eleven of the cemeteries are surveyed and 8 are not. The District has been actively working to ensure that it holds title or has a current Conditional Use Permit for each of the cemeteries under its responsibility. The District’s annual maintenance program includes a pre-Memorial Day clean up, weed abatement and general maintenance. The NCD has installed over 20,000 linear feet of protective fencing at a cost of $110,500. The Nevada Cemetery District’s most active cemeteries for burials are the Loney/Sanford Ranch, Penn Valley and Indian Springs Cemeteries. The District is expanding its facilities with the creation of the Elster Memorial Cemetery on McCourtney Road. The site for the Elster cemetery was donated to the District and will include 5.37 acres adjacent to the existing Loney/Sanford Ranch Cemetery. The first phase, consisting of 2-acres of lawn cemetery, is scheduled for construction in FY 2006-2007. The cemetery will have approximately 800-1,000 gravesites and a columbarium with 85 cremation niches. The District is also considering entering into an agreement with the New Nevada City Odd Fellows Lodge to manage their cemetery on Red Dog Road. The site (approximately 1acre) is across the street from the Old Odd Fellows and Pine Grove Cemeteries and next to the Forest View Cemetery. Half the Odd Fellows Cemetery has full burial plots with spaces reserved for families; the remainder is open space that could provide an additional 300 single plots. The District is evaluating a one-acre area adjacent to the Indian Springs Cemetery; the property would provide space for an additional 800 plots. The District’s 10-year burial history is shown below in Figure 3.3: Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 16 3. Matching Infrastructure to Growth Figure 3.3 Nevada Cemetery District Burials 60 50 40 30 20 10 0 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 The number of burials per year has been decreasing, but there has been an increase in pre-need services (sale of burial plots in advance of need). Using a conservative estimate of 50 interments and inurnments per year, the Nevada Cemetery District has approximately 28 years’ worth of capacity in its existing cemeteries. With the addition of the new Elster Memorial Cemetery, that timeframe would be extended. This also indicates that the District could accommodate a service area expansion to serve the unmet needs outside the District’s current boundaries. In order to maintain its service levels the District has identified the following equipment needs: • New tractor and trailer, purchase planned for 2006 • Riding lawn mower in 2007-2008 • Replace one of two work trucks in 2007 Construction of the first phase of the Elster Memorial Cemetery will start in 2006 and include the following: • Installation of 2,000 feet of six-foot cyclone fencing in early 2006; • Start construction on main entrance and cemetery roads in 2006-2007; • Extend PG&E power lines into cemetery grounds in 2007; • Survey cemetery grounds, plot layouts, and columbarium in 2007-2008; and • Sink well and pump in 2008. As of June 30, 2005 the District has set aside $104,205 in reserves for future capital needs. Truckee Cemetery District The Truckee Cemetery District is responsible for two cemeteries: the Sierra Mountain Cemetery which is active and the historic Catholic Cemetery. The Sierra Mountain Cemetery was originally built by the Masons with the first recorded burial in 1869. The three oldest sections were once owned by the Masonic Lodge, the Independent Order of Odd Fellows, and possibly the Moose Lodge. The earliest headstone in the Catholic Cemetery is dated 1870. The cemetery Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 17 raeY rep rebmuN Cremations Full Burials Pre-Arrangements 3. Matching Infrastructure to Growth had been neglected for years and was finally donated to the Truckee Cemetery District in 1990 after the property title surfaced during an estate settlement. The next nearest cemetery is located in Tahoe City in Placer County. Approximately 12-14 adult burials and 6-10 inurnments occur each year in the Sierra Mountain Cemetery. There are approximately 60 reserved plots in the historic part of the cemetery with no plots remaining for sale. The newer area has approximately 650 plots available. Double-depth burial sites are not available due to rocky soil conditions. In 2003 the District constructed a columbarium with 96 double niches; currently 12 are sold with 8 filled. There is space for an additional 96 niches to be added in the future. The District provides on-site winter storage of caskets at no charge to residents ($5 nominal fee to non-residents). Due to weather and ground conditions, no in-ground burials are performed after the first significant snowfall, usually in early November, or before the spring thaw in mid-April. Using a conservative estimate of 25 interments and inurnments per year, the Truckee Cemetery District has approximately 29 years worth of capacity in its existing cemetery. With a columbarium expansion, that timeframe would extend to 33 years. The District has identified the following facilities needs: • New roof for gazebo • Replace irrigation system • Replace water main line • Replace fence Equipment needs include a truck, pressure washer, backhoe, meeting room, equipment garage and heated shop, metal detector and grave markers. The District has financial reserves that can be used to address these needs. Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 18 4. FINANCING, RATES AND SERVICE ECONOMIES This chapter discusses the financing of public cemetery districts, rate structures and opportunities for cost avoidance and shared facilities. A. FUNDING FOR PUBLIC CEMETERY DISTRICTS Public cemetery districts are funded through property tax revenue, fees and service charges. The fees and service charges apply to plot and niche purchases, with the pro- perty taxes covering maintenance and administrative costs associated with cemetery care and district operations. In addition, investment income on endowment care funds may be used for cemetery maintenance. As property tax recipients, public cemetery districts are subject to the ERAF III tax shift for FY 2004-2005 and 2005-2006. With this type of financing structure, cemetery districts are limited in their ability to increase revenue. Endowment care funds are authorized by Health and Safety Code §9065 et seq. for the public’s benefit and protection by providing a funding source for cemetery maintenance. Cemeteries are classified into Endowment Care and Non-Endowment Care Cemeteries; portions of an endowment care cemetery may remain as non-endowment care if notice is posted in the area and in the district’s literature. Generally any cemetery established on or after September 7, 1955 is required to be an endowment care cemetery. The fund’s prin- cipal may not be spent, and the income from the fund is to be used solely for the care of cemeteries owned by the district. Health and Safety Code §8738 establishes minimum contribution amounts to the endowment care fund, currently at $2.25 per square foot for each grave and $35 for each niche. In FY 2004-2005, the Nevada Cemetery District elected to use the investment income generated from the fund for cemetery maintenance, as allowed by State law. B. FINANCIAL HISTORY In accordance with State law, both Districts adopt an annual budget and undergo regular independent financial audits. The County Treasurer holds the operational funds for both districts as well as the endowment care fund for the Nevada Cemetery District. The funds are invested by the County Treasurer along with other funds held in trust by the County. The Truckee Cemetery District has invested their endowment care funds in an account with AG Edwards & Sons, Inc. The following tables summarize the financial history of the two public cemetery districts: Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 19 4. Financing, Rates and Service Economies Table 4.1 Nevada Cemetery District – Financial Summary FY 2003-2004 FY 2004-2005 FY 2005-2006 (Actual) (Actual) (Budget) Revenue - 1% Property Tax $261,578 $287,825 $273,800 Other State Taxes $6,096 $6,200 (HOPTR/Timber) Fees for Service $20,893 $33,624 $26,000 Investment Income $1,637 $3,309 $3,000 Miscellaneous $1,408 0 0 Total $285,516 $330,854 $309,000 Expenses - Salaries, Wages, Benefits $129,448 $141,394 $164,500 Services and Supplies $97,486 $85,707 $101,400 Other Charges 0 $27,306 $35,000 Capital Outlay $2,079 $27,091 $46,000 Contingencies 0 0 $42,100 Total $229,013 $281,498 $389,000 Net Income $56,503 $49,356 ($80,000) Fund Balance $145,835 $184,205 $104,205 Endowment Fund – bal. at begin. of year $15,023 $21,615 $29,855 Endowment Care Contributions $6,300 $7,750 $5,000 Investment Income $292 $490 $600 Endowment Fund – bal. at end of year $21,615 $29,855 $35,455 Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 20 4. Financing, Rates and Service Economies Table 4.2 Truckee Cemetery District – Financial Summary* FY 2003-2004 FY 2004-2005 FY 2005-2006 (Actual) (Actual) (Budget) Revenue - 1% Property Tax $82,709 $95,133 $103,820 Fees for Service $23,751 $14,721 $24,000 Investment Income $5,397 $1,336 $1,400 Miscellaneous 0 Total $111,858 $111,190 $129,220 Expenses - Salaries, Wages, Benefits $30,666 $42,114 $37,000 Services and Supplies $47,540 $86,250 $107,260 Other Charges 0 Total $78,206 $128,364 $144,260 Net Income $33,651 ($17,174) ($15,040) Capital Outlay $46,650 $37,500 Fund Balance (Cash Reserves) $148,697 $84,873 Endowment Fund – bal. at begin. of year $100,142 $101,741 Endowment Care Contributions Investment Income $1,599 Endowment Fund – bal. at end of year $100,142 $101,741 *$106,380 * Account Value at March 31, 2006 Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 21 4. Financing, Rates and Service Economies RATE STRUCTURES Public cemetery districts are authorized to charge reasonable fees for services, plots and niches, and are required to impose non-resident fees for services rendered to eligible non- residents. The Districts review their rate structures annually, making adjustments based on changes in the cost of service. Nevada Cemetery District The Nevada Cemetery District has increased rates an average of 2% annually over the past five years. The following is a sample of current rates: Table 4.3 Nevada Cemetery District Rates Eligible Area Resident Non-Resident All Active Cemeteries All plots $570 $820 2nd and 3rd interments in same $260 $510 interment plot Cremation interment plots $570 $820 Services Endowment Care (req’d) $100 $100 Saturday Services (1 District $150 $150 employee present) Veterans Memorial Markers set by $189 $189 District Memorial Marker Layout Fee $45 $45 Disinterment (1 District employee $260/hr $260/hr present) Opening, Closing, and Disinterment services performed by local mortuaries Burial site preparation (open and closing) services are currently provided by a private mortuary company, although the District has the option to provide them as a means to generate more revenue. To do so, however, would require additional equipment such as a backhoe and could increase the risk for a work-related injury. Truckee Cemetery District The Truckee Cemetery District increased rates approximately 12% in 2004; the previous rate increase occurred in 1998. The following is a sample of current rates: Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 22 4. Financing, Rates and Service Economies Table 4.4 Truckee Cemetery District Rates Eligible Area Resident Non-Resident Northwest Section $450 – adult $1,100 – adult Gravesite Only (only full size plots $300 – child $675 – child available) $250 – baby $675 – baby $450 - cremains $1,100 - cremains New Southeast Section $900 – adult $2,000 – adult Plot $600 – child $1,250 – child $500 – baby $1,250 – baby Cremains Section $700 $1,200 Gazebo Niches $640 – top/lower $1,100 – top/lower Niche $740 – middle $1,250 – middle Cremains Section $700 $1,200 Services $150 – plot Endowment Care (req’d) $75 - niche Graveside Preparation, Niche $50 Opening/Closing Disinterment $1,200 Recording Fee $50 As a comparison, plots in private cemeteries in western Nevada County range from $1,595 for a single-depth plot to $2,095 for a double-depth plot. Endowment care is $175. Niches are available in two locations and are priced according to location within the columbarium. Prices range from $1,285 for a single space niche to $1,720 for a double niche; endowment care is $95. C. COST AVOIDANCE OPPORTUNITIES AND SHARED FACILITIES The Districts are avoiding costs by implementing best management practices to efficiently use cemetery space, including evaluation of internal road alignments and plot layouts to allow for a maximum number of burial sites. The Districts are also working with adjacent property owners and interests when it benefits the cemeteries. For example, the Truckee- Tahoe Sanitation Agency needed an easement in the Sierra Mountain Cemetery to access part of its system; the Truckee Cemetery District sold the Sanitation District the 38 plots closest to I-80 to provide access. This part of the cemetery is the least desirable for plot sales due to traffic noise. Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 23 4. Financing, Rates and Service Economies The District also encourages volunteer support for site improvements and maintenance. The Veterans of Foreign Wars Levon Joseph Post No. 2675 of Truckee recently completed the installation of electric power to the gazebo at the columbarium. This will significantly improve the conditions within the gazebo and allow it to be used for public ceremonies. These efforts have allowed the District to enhance the services offered at the cemetery without increased costs. The cemetery maintenance services provided by the two districts vary significantly. The Nevada Cemetery District provides mowing and general site maintenance with in-house staff and equipment while the Truckee Cemetery District contracts with a landscape maintenance company. Due to snow, the Sierra Mountain Cemetery does not require year-round grounds maintenance as the cemeteries at lower elevations do. The Truckee contract was put out to bid last year and is renewable annually. The Truckee Cemetery District stores its equipment on site at the Sierra Mountain Cemetery. The Nevada Cemetery District is responsible for 19 cemeteries located through the western and central portions of the County, some in remote locations. The Nevada Cemetery District completes a pre-Memorial Day clean-up program at each cemetery annually, as well as other site visits, including meetings with families for grave plot layouts, general cleanup, marker settings, and other needed services. The District also provides annual weed abatement for each site. The pre-Memorial Day cleanup program requires approximately 70 hours with a cost of $40,830. The maintenance equipment is stored at the District’s offices on Willow Valley Road in Nevada City and dispatched daily. The District estimates the following annual services by site: Table 4.5 Nevada Cemetery District Annual Maintenance Costs Est. Roundtrip Annual Annual Cemetery Acreage Distance to Site Visits Maint. Site (miles) Cost Nevada Cemetery District 1. Clear Creek Cemetery 1.06 14 45 $4,555 2. French Corral Cemetery 0.79 32 30 $6,235 3. Graniteville Cemetery 0.60 70 10 $3,780 4. Indian Springs Cemetery 2.20 28 60 $5,840 5. Maidu Indian Burial Grounds 5.00 4 20 $5,105 6. Loney/Sanford Ranch Cemetery 1.02 20 60 $6,935 7. Meadow Lake Cemetery 2.06 180 2 $1,380 8. Moores Flat Cemetery 1.50 64 4 $2,400 9. Nevada County, Lewis Road 0.35 0.5 10 $2,220 10. Nevada County, Willow Valley 2.02 0 4 $5,300 Road Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 24 4. Financing, Rates and Service Economies 11. North Bloomfield Cemetery 1.25 48 25 $7,128 12. North San Juan Protestant 3.30 32 30 $10,520 Cemetery 13. Penn Valley Cemetery 1.03 26 60 $8,100 14. Pleasant Valley Cemetery 0.43 28 20 $2,490 15. Red Dog Cemetery 1.06 28 20 $4,800 16. Relief Hill Cemetery 0.35 60 5 $5,300 17. Rough and Ready Cemetery 2.20 16 60 $13,100 18. Sweetland Cemetery 0.90 24 20 $4,000 19. Washington Cemetery 0.39 16 40 $5,000 The Nevada Cemetery District is controlling costs through its planning for annual maintenance, allowing for efficient use of staff and equipment resources. As expected, the District is focusing the majority of its efforts on the active cemeteries while ensuring that the inactive cemeteries continue to receive maintenance at least once per year. Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 25 5. GOVERNANCE, MANAGEMENT AND LOCAL ACCOUNTABILITY This section addresses the government structure options that might improve public cemetery services in Nevada County; it also considers the overall managerial practices of the agencies and how they invite and encourage public participation in district governance. A. GOVERNMENT STRUCTURE OPTIONS Public cemetery districts are authorized under Health and Safety Code §9000 et seq. Alternatives to the current government structure for the Truckee Cemetery District are limited. No other public agency could provide the same services as the District, and there are no areas within eastern Nevada County that are not served. The District has adequate financial resources and cemetery and columbarium space to continue to provide service for the foreseeable future. The Nevada Cemetery District also has adequate financial resources and cemetery space to continue to provide service for the foreseeable future. However, there is an apparent need for services in the area outside the District’s current boundary, particularly in the City of Grass Valley, the area of Nevada City that was not included in the District when it was formed, and along the Highway 49 corridor between Grass Valley and Placer County. When the Nevada Cemetery District was formed and then expanded in 1946, single large property owners and the Cities of Grass Valley and Nevada City opted not to enter the District. Since the early 1970’s this area has seen the most development in Nevada County. Over the past several years the District has received numerous requests to allow residents of this area to be buried in one of the District’s cemeteries. Due to the eligibility requirements included in the Health and Safety code, the District has been forced to deny these requests, limiting the residents’ options to private or religious cemeteries, columbariums, or mausoleums. One government structure option is to annex to the Nevada Cemetery District all areas within the County not included in the Truckee Cemetery District. This would allow any resident or property owner within Nevada County to be eligible for burial in a public cemetery if they so chose, either through the Truckee Cemetery District or the Nevada Cemetery District. The cost of direct burial services provided to residents of the boundary expansion area would be covered by the burial fees and service charges during initial years or until such time as expanded or additional facilities are needed. However, service fees amount to only 8.4% of the District’s operating budget and do not cover the cost of cemetery maintenance or District operations. In time, the annual maintenance costs of the District would become impacted as the number of plots from the expansion area increased. The District is currently planning and budgeting for new and expanded facilities in Penn Valley, Nevada City, and the Elster Memorial Cemetery to meet future demand for service simply from the projected aging and population growth in the District’s service area, as well as for the large number of existing residents in the potential expansion area. With the projected rapid growth along the Highway 49 corridor, it is very likely that new cemetery land will have to be acquired and developed within this area in the future. Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 26 6: District Profiles Funding equity could be an issue, however. The District would have to negotiate with the County regarding property tax apportionment if it chose to pursue this source of funding for the annexed area. In 1981 the Board of Supervisors of Nevada County adopted Resolution No. 81316 that deals with apportionment of property tax revenues due to annexations by special districts. However, the resolution specifically states that it does not apply to any proposed annexation by a special district where the territory proposed for annexation contains in excess of $2.5 million in secured assessed value at the time formal annexation proceedings are begun. The District could pursue a special tax, which would require approval of two-thirds of the voters. As an alternative, the Health and Safety Code §9090 allows a district to form zones of benefit if it is in the public interest to provide different services, provide different levels of service, or raise additional revenues within specific areas of the district. Such action is not subject to LAFCo review or approval and could be implemented following public notice and hearing where not more than 50% of the voters or property owners have filed written objections. A further option to address the question of funding equity would be for the District to work with the County and Cities of Grass Valley and Nevada City to establish a cemetery impact fee for new development within the expansion area, similar to the fees imposed in Placer County (Placer County Ordinance No. 15.38.010). The fees may be established in accordance with the Mitiga- tion Fee Act (Government Code §66000 et seq.) and may be used to defray all or a portion of the cost of public facilities, including public improvements, public services and community ameni- ties. A fee study would need to be completed to demonstrate “a reasonable relationship between the amount of the fee and the cost of the public facility or portion of the public facility attri- butable to the development on which the fee is imposed.” In Placer County the fee structure is based on the average number of people expected to reside in a dwelling unit; the fees are used solely for land acquisition and cemetery development. B. MANAGEMENT EFFICIENCIES Each District operates under the oversight and guidance of a five-member Board of Trustees. Both Boards are actively engaged in the stewardship of the cemeteries under their care. The Nevada Cemetery District has been working diligently to ensure that the District has titles or a valid Conditional Use Permits for all of the cemeteries under its care. In addition, the Board successfully negotiated donation of the site for the Elster Memorial Cemetery. The Truckee Cemetery District Board actively worked with the Town of Truckee and a developer to minimize the impacts from a new development adjacent to the Sierra Mountain Cemetery. The Board of Trustees worked to ensure that the cemetery would not be impacted by construction or the development. As a result, the developer will be installing an eight-foot stone wall along the boundary to limit trespassing, block views and reduce noise. The Nevada Cemetery District has one general manager and two full time staff. The Truckee Cemetery District has a full-time seasonal caretaker and one part-time staff, used as needed. Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 27 6: District Profiles Both Districts maintain accurate, detailed records with duplicate copies retained off site. The records include cemetery plot plans, burials, purchased plots, and available plots. The Nevada Cemetery District records include one full set in the District office and a duplicate set in the general manager’s possession. The Truckee Cemetery District has three sets of books, with one set kept by the caretaker, one by the Board secretary, and one by the local mortuary. C. LOCAL ACCOUNTABILITY Each District is governed by a Board of Trustees, with members appointed by the County Board of Supervisors. Nevada Cemetery District Date formed: 1942; expanded in 1946 Statutory Authorization: Health & Safety Code §9000 et seq. – Public Cemetery District Law Board Meetings: Third Wednesday of each month, 5:30 pm Board of Directors: Title Term Expiration Compensation David Ray Chairman 2006 $100 / month Dennis Matthews Vice Chairman 2009 $100 / month Melvyn Whalin Trustee 2006 $100 / month John Morris Trustee 2008 $100 / month Tom Balch Trustee 2009 $100 / month Nevada Cemetery District board meetings are held at the District’s offices at 10523 Willow Valley Road, Nevada City. Meeting notices, agendas and supporting documentation are posted at least 72 hours in advance at the Nevada County Administration Building, Searles Historical Library in Nevada City, and the District office. The cemeteries managed by the District have historical relevance; tourists and the general public have shown interest in touring the various sites. The District has published a Cemetery Tour Guide, which includes maps and directions to each of the cemeteries under its care that is available on request. Truckee Cemetery District Date formed: October 1982 Statutory Authorization: Health & Safety Code §9000 et seq. – Public Cemetery District Law Board Meetings: 1st Tuesday of each month, 6:00 pm Board of Directors: Title Term Expiration Compensation M. Clare Aguera Chair 2009 $100 / month Anne DeVoe Trustee 2006 $100 / month Don Colclough Trustee 2009 $100 / month Sharon Pace Arnold Trustee 2006 $100 / month Cathy Moore Trustee 2006 $100 / month District board meetings are held at the Truckee Donner Public Utility District conference room. Meeting notices, agendas and supporting documentation are posted at least 72 hours in advance at the Truckee Cemetery, Truckee Donner Historical Building, TDPUD building, and the Truckee Library. Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 28 6: District Profiles 6. DISTRICT PROFILES Nevada Cemetery District Contact: Gary Plunkett, Manager Mailing Address: PO Box 1993, Grass Valley, CA 95945 Site Address: 10523 Willow Valley Road, Nevada City, CA Phone Number: (530) 265-3461 Fax Number: (530) 265-8706 Email/Website Tombstone8706@sbcglobal.net Types of Services: Cemetery management, burial plots and related services Population Served: 22,000 parcels in western Nevada County Size of Service Area (sq miles): ~800 sq miles Staff and Facilities Staff: FTE 3 Cemeteries / Size Total 19 cemeteries, 28 acres 16 active, 3 inactive Financial Information Endowment Fund Budget FY 2005-2006 Revenues Expenses Balance (June 30, 2005) $309,000 $389,000 $29,855 Truckee Cemetery District Contact: Clare Aguera, Chairman Mailing Address: PO Box 2803, Truckee, CA 96160 Site Address: 10370 E. Jibboom Street Phone Number: (530) 587-5481 Fax Number: None Email/Website None Types of Services: Cemetery management, burial plots, niches and related services Population Served: Size of Service Area (sq miles): Eastern Nevada County Staff and Facilities Staff: FTE 1.5 Cemeteries / Size Total 2 cemeteries, 9.56 acres Financial Information Endowment Fund Budget FY 2005-2006 Revenues Expenses Balance (June 30, 2005) $129,220 $144,260 $101,741 Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 29 7. DETERMINATIONS – NEVADA CEMETERY DISTRICT – 1) Population and Growth Nevada County will experience substantial population growth (at a maximum average rate of 2.2%) over the next 25 years. This will generate increasing demand for public cemetery services. There are unmet service needs in the area outside the Nevada Cemetery District’s current boundaries. This area supports a significant residential population and, with minor exceptions, they are ineligible to be buried in a public cemetery within the county. 2) Infrastructure Needs and Deficiencies The Nevada Cemetery District maintains 19 cemeteries covering a total of 28 acres. All are of an historic nature and contain burial sites for pioneers and other early families in Nevada County. There are no identifiable infrastructure deficiencies at present. Based on the current rate of use, there is approximately 28 years’ worth of space remaining at the District’s cemeteries. The District is establishing a new 5.37-acre cemetery on McCourtney Road and evaluating options for additional cemeteries in Penn Valley and Nevada City. 3) Financing Constraints and Opportunities The Nevada Cemetery District is funded through the District’s share of the 1% property tax, service charges and sales of cemetery plots. Funding has been adequate to meet the operational and capital needs of the District and should continue to be so in the foreseeable future. The District has established an endowment care fund in accordance with Health and Safety Code §9065. In FY 2004-2005, the District elected to use the investment income generated from the fund for cemetery maintenance, as allowed by State law. 4) Cost Avoidance Opportunities The Nevada Cemetery District is currently avoiding expansion costs by maximizing the use of available land within its cemeteries. The District plans its annual maintenance program to ensure that all facilities are maintained to certain standards, including a pre-Memorial Day clean up and weed abatement. 5) Management Efficiencies The Nevada Cemetery District is achieving management efficiencies through staffing and the direction and guidance provided by the Board of Trustees. The District operates with one manager and two full-time employees. Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 30 7. Determinations 6) Shared Facilities The Nevada Cemetery District coordinates with the private mortuary for gravesite opening and closing. Due to the District’s purpose and services offered, there are limited opportunities to share facilities with other public agencies. 7) Rate Restructuring The Nevada Cemetery District reviews its rates annually and makes adjustments based on underlying cost increases. The District charges an additional fee for services provided to eligible non-residents. 8) Government Structure Options The Nevada Cemetery District is an independent special district serving the western and central portion of Nevada County. The District operates pursuant to the requirements of Health and Safety Code §9000 et seq., providing for the long-term care and management of 19 public cemeteries. Based on requests for service from non-residents residing outside the District’s boundaries, there is an unserved need for public cemetery services in the area not within the District’s boundaries. Annexation of this area would allow the residents of this area to use the District’s services. Until new or expanded facilities are needed, there would be a minimal or acceptable financial impact on the District. With appropriate long range planning, the District would be financially capable of serving the annexing area. LAFCo should consider expanding the District’s boundaries to include all unserved areas, so that all residents within the county would be eligible for services from one of the two public cemetery districts. 9) Local Accountability and Governance Appointment of Nevada Cemetery District Trustees occurs through a public process. District meetings are open and accessible to the public, and public notices are provided by posting in several locations. Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 31 7. Determinations – TRUCKEE CEMETERY DISTRICT – 1) Population and Growth Nevada County will experience substantial population growth (projected to occur at a maximum average rate of 2%) over the next 25 years. Truckee’s rate of growth is expected to exceed the County average, perhaps approximating 4%. This will generate increasing demand for public cemetery services. Population in the Town of Truckee is projected to increase to 23,000 by 2025. The District has adequate capacity to meet the increased demand expected with this level of growth. 2) Infrastructure Needs and Deficiencies The District maintains one active cemetery covering approximately 6.56 acres. The Sierra Mountain Cemetery has an historic section and a newer section, as well as a columbarium. The historic section is fully subscribed and there is only burial space available in the newer section. The columbarium is relatively new, with 96 double niches and expansion capacity for 96 additional niches. The District maintains the historic Catholic Cemetery as a public service; no burials are performed there. There are approximately 25 burials each year in the Sierra Mountain Cemetery. Based on the current rate of use, there is approximately 31 years worth of space remaining. 3) Financing Constraints and Opportunities The Truckee Cemetery District is funded through the District’s share of the 1% property tax, service charges and sales of cemetery plots and niches. Funding has been adequate to meet the operational and capital needs of the District and should continue to be so for the foreseeable future. The District has established an endowment care fund in accordance with Health and Safety Code §9065. To date, the District has not elected to use the investment income generated from the fund for cemetery maintenance as allowed by State law. 4) Cost Avoidance Opportunities The District is avoiding expansion costs by maximizing the use of available land. The District contracts for its maintenance services through a public bid process. 5) Management Efficiencies The Truckee Cemetery District is achieving management efficiencies through staffing and the direction and guidance provided by the Board of Trustees. The District operates with one caretaker and one part-time employee used on an as-needed basis. Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 32 7. Determinations 6) Shared Facilities The Truckee Cemetery District coordinates with the private mortuary for gravesite opening and closing. Due to the District’s purpose and services offered, there are limited opportunities to share facilities with other public agencies. 7) Rate Restructuring The Truckee Cemetery District reviews its rates annually and makes adjustments based on underlying cost increases. The District charges an additional fee for services provided to non-residents, as required by State law. 8) Government Structure Options The Truckee Cemetery District is an independent special district serving the eastern portion of Nevada County. The District operates pursuant to the requirements of Health and Safety Code §9000 et seq., providing for the long-term care and management of one active public cemeteries. No other government structure options were identified. 9) Local Accountability and Governance Appointment of Truckee Cemetery District Trustees occurs through a public process. District meet- ings are open and accessible to the public, and public notices are provided by posting in several locations. Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 33 APPENDICES Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 34 APPENDIX A – CEMETERY LOCATIONS Nevada Cemetery District 1. Clear Creek Cemetery McCourtney Road, near Clear Creek School 2. French Corral Cemetery Pleasant Valley Road off Hwy 49, hear historical Telegraph Station Building 3. Graniteville Cemetery Road to Graniteville, ¼ mile south of town 4. Indian Springs Cemetery Indian Springs Road near Spenceville Road, Penn Valley 5. Indian Maidu Burial Grounds Cement Hill Road and Gochine Drive 6. Loney/Sanford Ranch Cemetery McCourtney Road, near Higgins Fire Station 2 7. Meadow Lake Cemetery ½ mile past Meadow Lake off Webber/Meadow Lake Road 8. Moores Flat Cemetery Off Moores Flat Road off Graniteville Road 9. Nevada County, Lewis Road Lewis Road, off Willow Valley Road, Nevada City 10. Nevada County, Willow Valley Road 10523 Willow Valley Road, Nevada City 11. North Bloomfield Cemetery Between school and church at North Bloomfield State Park 12. North San Juan Protestant Cemetery Town of North San Juan, School Street off Hwy 49 13. Penn Valley Cemetery Penn Valley Drive off Spenceville Road 14. Pleasant Valley Cemetery Pleasant Valley Road, south of Bitney Springs Road 15. Red Dog Cemetery Lyle White Memorial Drive off Red Dog Road 16. Relief Hill Cemetery Relief Hill Road, north of Washington 17. Rough and Ready Cemetery Stagecoach Way near Rough and Ready Highway 18. Sweetland Cemetery Pleasant Valley Road off Hwy 49, up Sweetland Road 19. Washington Cemetery Next to Washington Post Office off Hwy 20 Truckee Cemetery District 1. Sierra Mountain Cemetery Top of Jibboom Street 2. Catholic Cemetery South of Sierra Mountain Cemetery Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 35 APPENDIX B – COMMENTS AND RESPONSES Comments provided by the Nevada Cemetery District: Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 36 Appendix B Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 37 Appendix B Response: The report has been updated per the comments above. Regarding the developer fees as noted in Comment 1, page 35, there must be a nexus established between the fees charged and the need and cost of the public facilities (which includes public improvements, public services and community amenities). The fees must be used for the stated facilities and not for general revenue purposes. Nevada County LAFCo: Municipal Service Review of Public Cemetery Services May 2006 – Final Report 38