Auburn Cemetery District Draft Municipal Service Review (pdf)

Draft Municipal Service Review Auburn Public Cemetery District Placer County Local Agency Formation Commission October 11, 2013 EMulberg&Associates P.O.Box582931 ElkGrove,CA,95758 916.217.8393 PlacerCountyLAFCO–AuburnPCD MunicipalServiceReview TableofContents TABLE OFCONTENTS AcronymsandAbbreviations.............................................................................................................iv 1:Introduction......................................................................................................................................1 1.1–RoleandResponsibilityofLAFCO.................................................................................1 1.2–PurposeoftheMunicipalServiceReview.......................................................................1 1.3–UsesoftheMunicipalServiceReview............................................................................3 1.4–CaliforniaEnvironmentalQualityAct.............................................................................3 1.5–CemeteryDistricts............................................................................................................3 2:ExecutiveSummary.........................................................................................................................6 2.1–RoleandResponsibilityofLAFCO.................................................................................6 2.2–AuburnPublicCemeteryDistrictProfile.........................................................................6 2.3–GrowthandPopulationProjectionsfortheAffectedArea...............................................7 2.4–DisadvantagedUnincorporatedCommunities..................................................................7 2.5–PresentandPlannedCapacityofPublicFacilities...........................................................7 2.6–FinancialAbilityofAgenciestoProvideServices...........................................................7 2.7–StatusofandOpportunitiesforSharedFacilities.............................................................8 2.8–GovernmentStructureandAccountability.......................................................................8 2.9–MattersRelatedtoEffectiveorEfficientServiceDeliveryRequiredbyCommission Policy............................................................................................................................8 2.10–Recommendations..........................................................................................................8 3:AuburnPublicCemeteryDistrict...................................................................................................9 3.1–GrowthandPopulationProjections..................................................................................9 3.2–DisadvantagedUnincorporatedCommunities................................................................10 3.3–PresentandPlannedCapacityofPublicFacilities.........................................................11 3.4–FinancialAbilitytoProvideServices.............................................................................12 3.5–StatusandOpportunitiesforSharedFacilities...............................................................16 3.6–GovernmentStructureandAccountability.....................................................................17 3.7–LAFCOPoliciesAffectingServiceDelivery.................................................................18 3.8–SummaryofDeterminations...........................................................................................19 3.9–Recommendations..........................................................................................................20 4:References.......................................................................................................................................22 ii PlacerCountyLAFCO–AuburnPCD MunicipalServiceReview TableofContents LIST OFTABLES Table1:EstimatedPopulationoftheSOI..............................................................................................9 Table2:PopulationEstimates2007to2012........................................................................................10 Table3:NorthAuburnMedianHouseholdIncome.............................................................................11 Table4:AuburnPublicCemeteryDistrictCemeteries........................................................................12 Table5:RevenuesandExpensesFY08-FY13.....................................................................................13 Table6:AuburnPublicCemeteryDistrictCapitalImprovementPlan................................................14 Table7:SummaryofFees....................................................................................................................15 LIST OFEXHIBITS Exhibit1:AuburnPublicCemeteryDistrictandSphereofInfluence...................................................2 Exhibit2:AuburnPublicCemeteryDistrictRevenueSources............................................................13 Exhibit3:AuburnPublicCemeteryDistrictOrganizationalchart.......................................................17 iii PlacerCountyLAFCO–AuburnPCD MunicipalServiceReview AcronymsandAbbreviations ACRONYMS ANDABBREVIATIONS AuburnPCD AuburnPublicCemetery District CAPC California Associationof PublicCemeteries CEQA California Environmental Quality Act CKH Cortese-Knox-Hertzberg LocalGovernment ReorganizationAct of 2000 LAFCO LocalAgency FormationCommission MSR MunicipalService Review SOI Sphereof Influence iv PlacerCountyLAFCO–AuburnPCD MunicipalServiceReview Introduction 1: INTRODUCTION 1.1– Roleand Responsibilityof LAFCO Thefundamental role of a LocalAgency FormationCommission(LAFCO)is to implement the Cortese-Knox-Hertzberg (CKH)LocalGovernment ReorganizationAct of 2000 (Government Code Section56000,et seq.), providing forthe logical, efficient,andmost appropriateformationof localmunicipalities,serviceareas,andspecial districts. TheCKH requires allLAFCOs,including PlacerCounty LAFCO,to conduct a Municipal Service Review (MSR) priorto updating thespheres of influence (SOI)of the various cities andspecial districts intheCounty (Government CodeSection 56430). CKHrequires anMSRand SOI updateevery 5 years. 1.2– Purposeof theMunicipal ServiceReview This MSRwill provide PlacerLAFCO withaninformationaldocument andmakedeterminations for eachof thesevenelements prescribedby CKH. This MSRevaluates thestructureandoperationof each district and discusses possibleareas forimprovement,coordination,or changes to theSOIas appropriate. Thepurpose of theMSR is to collect data inorderto providea comprehensive analysis of serviceprovisionby the Auburn PublicCemetery District (Auburn PCD). Exhibit 1 shows the boundaries of theAuburn PCD andits sphereof influence. This MSRwillalso identify and discuss services provided inthat area. Key sources forthis study includedagency-specific informationgatheredthrougha questionnaire,strategicplans,generalplans,websites,financial reports,agency audits,research, personalcommunication,andthe Municipal ServiceReview Guidelines publishedby theGovernor’s Officeof Planning andResearch. The report contains onesectionforeachof thefollowing seven elements as prescribedby CKH: 1. GrowthandPopulationProjectionsfortheAffectedArea. This sectionreviews projected growthwithinthe existing serviceboundaries of thedistrict andanalyzes thedistrict’s plans to accommodatefuturegrowth. 2. Thelocationandcharacteristicsofanydisadvantagedunincorporatedcommunitieswithin orcontiguoustothesphereofinfluence. A disadvantagedcommunity is defined as one witha medianhouseholdincomeof 80 percent or less of thestatewide medianincome. 3. PresentandPlannedCapacityofPublicFacilitiesandAdequacyofPublicServicesIncluding InfrastructureNeedsorDeficiencies. This sectiondiscusses theservices providedincluding the quality andtheability of thedistrict to providethoseservices,andit willincludea discussionof capitalimprovement projects currently underway and projects plannedfor thefuturewhereapplicable. 4. FinancialAbilityofAgenciestoProvideServices. This sectionreviews the district’s fiscal data andratestructureto determineviability andability to meet servicedemands. It also addresses funding forcapitalimprovement projects. 5. StatusofandOpportunitiesforSharedFacilities. Thissectionexamines efficiencies in servicedelivery that could includesharing facilities withotheragencies to reducecosts by avoiding duplication. 1 Colfax Cemetery District SHIRTTAIL CANYON RD Nevada County Auburn Cemetery District BIG HILL RD ·|}þ 49 FORESTHILL RD D R R A B N E D Auburn Cemetery R A G District SOI Placer County D R T N A S A E PL T M D R D OL R E R O S B Y H FRUITVALE RD W ISE RD C ·|}þ AUBURN 193 El Dorado County Roads Area of Inteest Auburn Public Cemetery District Cemetery District Sphere of Influence ¢ LINCOLN City Spheres of Influence City Boundaries California ROCKLIN LOOMIS Exhibit 1 0 2.5 5 10 Auburn Public Cemetery District and Sphere of Influence Miles E Mulberg & Associates P lacer LAFCO Municipal Service Review Placer County Cemetery Districts PlacerCountyLAFCO–AuburnPCD MunicipalServiceReview Introduction 6. AccountabilityforCommunityServiceNeeds,includingGovernmentStructureand OperationalEfficiencies. This section examines the district’s current government structure,andconsiders theoverallmanagerial practices. It also examines how wellthe each district makes its processes transparent to thepublicand invites andencourages public participation. 7. MattersRelatedtoEffectiveorEfficientServiceDeliveryRequiredbyCommissionPolicy. This sectionincludes a discussionof any Placer LAFCO policies that may affect theability to provideefficient services. 1.3– Uses of theMunicipal Service Review The MSRis usedto shed light ontheoperations of a localagency,identify agencies unableto perform theirmandated services,oridentify ways to providemoreeffective, efficient services. Government CodeSection 56375allows LAFCO to takeactionon recommendations foundinthe MSR,such as initiating studies forchanges of organization,updating theSOI, or originating a change of organization. Studies in anticipationof a changeof organizationare usefulto identify potentialissues that may ariseduring theprocess. Issues canrangefrom legal barriers to fiscalconstraints to concerns of residents and landowners. A study wouldallow more focusedanalysis andtheopportunity to resolveissues or options beforebeginning theprocess. The MSRalso provides the necessary informationto help LAFCO make decisions onthe proposedSOI update. In evaluating the proposed SOI, theMSR provides theinformationnecessary to determine if theagency has thecapability to servea largerarea. TheMSR discusses thefinancial conditionof each district,source of revenues,and projected expenses. It also includes a discussionof the projectedinfrastructureneeds that wouldallow for expansionof thoseservices. TheMSR, however, does not address California Environmental Quality Act (CEQA)requirements fortheSOI update. That requires a separateanalysis. Alternatively,the MSR can recommendchanges of organization:consolidation, dissolution,merger, establishment of a subsidiary district,orthecreation of a new agency that typically involves a consolidationof agencies. Thosechanges of organizationmay also requirean environmental review, a property tax sharing agreement,andan election. 1.4– CaliforniaEnvironmental QualityAct Public Resources CodeSection21000,et seq.,also knownas theCalifornia EnvironmentalQuality Act (CEQA), requires publicagencies to evaluatethe potential environmental effects of their actions. This MSRis exempt from CEQA underClass 6 categoricalexemption. CEQA Guidelines Section15306 states that “Class 6 consists of basicdata collection, research, experimental management,and resource evaluationactivities that do not result ina serious ormajor disturbance to anenvironmental resource.” 1.5– Cemetery Districts The public cemetery district enabling legislationwas first passedin1909 andhas beenrevised severaltimes,most recently in2004 withthepassageof SB 341. Publiccemeteries districts were createdto assure that publiccemeteries wouldbecaredforina dignifiedandrespectfulmanner. 3 PlacerCountyLAFCO–AuburnPCD MunicipalServiceReview Introduction Publiccemeteries aregovernedby a boardof trustees,who as members of their owncommunities would beaccountableto their neighbors andfriends. Thereareapproximately 250 cemetery districts inCalifornia. Most arelocatedinsmall communities and ruralareas where thepopulationis not sufficient for privatecemeteries to operate profitably. Many public cemetery districts have taken over private, fraternal or church operated cemeteries which have fallen into neglect and disrepair. Public cemetery districts have been established specifically to protect historical gravesites and serve rural areas. Burial privileges limit eligibility to current orformer district residents ortaxpayers,or former residents ortaxpayers who purchasedplots during the timethey weretaxpayers orresidents. The families of thoseeligibleforburialalso have burialprivileges. Family members arelimitedto a spouse, childorstepchild, parent brother,sister, brother-in-law,sister-in-law,nephew, niece, aunt,uncle,first cousin,grand parents orgreat grandparents. Services performed by cemetery districts include:  RecordKeeping—Plot sales arerecordedandmapped withtheassigned nameof the plot owner. District business records of plot sales and burials includekeeping burial permits for historicalpurposes.  Mapping of BurialPlots—Most districts areresponsible forhistoriccemeteries they didnot create.Old mapping is inadequate. Plotting new gravesites ina historiccemetery requires carefulsurvey,siteplotting,and placement of metal markers.  Grounds Maintenanceand Landscaping Development—Thedistricts maintain lawns,and walkways;prunetrees and roses;replace dead ordiseasedtrees withnew disease-resistant species; create new landscape;and repair, replace, maintainand expanddrainageand irrigationsystems as needed. Districts also maintainroadways by grading, graveling and weedabatement.  Equipment Maintenance—This includes mowers,weed eaters,mini-excavators,back hoes, pickups,andtrailers.  BurialServices—Districts areresponsibleforopening thegrave; placement of the vault, tent,andchairs;closing thegrave; tamping andreplacing sod.  Public Relations—Cemetery district personnel market their cemeteries mainly throughtheir relationships withtheir community. Veteran's organizations,historical societies,Boy Scouts,a vast numberof other community organizations as wellas electedofficials participateincemetery district MemorialDay andVeteran's Day activities. Districts solicit community support through"Adopt a Grave" programs andmakeflags,roses, trees and benches available forpublicpurchase. Genealogy research is oneof thefastest growing hobbies in theUnitedStates. District personnelassist residents in locating the burial sites of third, fourthand up to thesixthgenerationof family members interredwithin a single cemetery. Therearetwo main revenuesources forcemetery districts. They receive part of theirfunding from local property taxes. Districts also chargefees fortheservices they perform. However,as public entities,they are prohibitedfrom operating as a forprofit agency. 4 PlacerCountyLAFCO–AuburnPCD MunicipalServiceReview Introduction Thefocus of this MSRis to provide PlacerCounty LAFCO withallnecessary andrelevant informationrelated to services providedby theAuburnPCD. Exhibit 1 shows the boundaries of the district andthe sphereof influence. AuburnPCD has anapplicationbeforeLAFCO to its annex the territory inits sphere. Thereforethe territory of the spherewill beincludedinthis review. 5 PlacerCountyLAFCO–AuburnPCD MunicipalServiceReview ExecutiveSummary 2: EXECUTIVE SUMMARY 2.1– Roleand Responsibilityof LAFCO Thefundamental role of a LocalAgency FormationCommission(LAFCO)is to implement the Cortese-Knox-Hertzberg (CKH)LocalGovernment ReorganizationAct of 2000 (Government Code Section56000,et seq.), providing forthe logical, efficient,andmost appropriateformationof localmunicipalities,serviceareas,andspecial districts. TheCKH requires allLAFCOs,including PlacerLAFCO,to conduct a MunicipalService Review (MSR) priorto updating thespheres of influence (SOI)of the various cities andspecial districts intheCounty (Government CodeSection 56430). CKHrequires anMSRand SOI updateevery 5 years. Thefocus of this MSRis to provide PlacerCounty LAFCO withallnecessary andrelevant informationrelated to services providedby theAuburnPCD. SincetheAuburnPCD has an application before LAFCO to its annex theterritory in its sphere,this MSRwillalso review service capability inits sphereof influence. This Municipal ServiceReview (MSR) willprovidePlacerLAFCO withaninformationaldocument and makedeterminations ineachof thesevenelements prescribed by CKH. This MSRevaluates the structure andoperationof the eachof thedistricts anddiscusses possibleareas forimprovement, coordination. Thereport contains onesectionforeachof thefollowing seven elements as prescribedby CKH: 1. Growthand PopulationProjections forthe AffectedArea. 2. The LocationandCharacteristics of Any DisadvantagedUnincorporatedCommunities Within orContiguous to theSphereof Influence. 3. Present and PlannedCapacity of PublicFacilities and Adequacy of PublicServices Including InfrastructureNeeds orDeficiencies. 4. FinancialAbility of Agencies to ProvideServices. 5. Status of andOpportunities forSharedFacilities. 6. Accountability forCommunity Service Needs, Including Government Structureand OperationalEfficiencies. 7. Matters Relatedto EffectiveorEfficient ServiceDelivery Required by CommissionPolicy. The MSRis usedto shed light ontheoperations of a localagency,identify agencies unableto perform theirmandated services,oridentify ways to providemoreeffective, efficient services. Government CodeSection 56375allows LAFCO to takeactionon recommendations foundinthe MSR,such as initiating studies forchanges of organization,updating theSOI, orinitiating a change inorganization. 2.2– Auburn PublicCemeteryDistrict Profile The Auburn PublicCemetery District was established in1935 to improvethe existing Old Auburn Cemetery andprovidefuturegenerations withdignifiedburial grounds. TheDistrict covers an area shownin Exhibit 1 of approximately 52 squaremiles inanaround theCity of Auburn. 6 PlacerCountyLAFCO–AuburnPCD MunicipalServiceReview ExecutiveSummary The District maintains two cemeteries,theOldAuburnand New Auburncemeteries,witha totalof 38 developedacres. Thetwo cemeteries containover26,000 gravesites. The OldAuburn Cemetery was establishedinthelate1800s by theOddFellows,andwas acquiredby theDistrict in 1935. TheNew Auburn Cemetery was acquired in1960 andexpandedin1962 and1996. This District averages 240 burials peryear,thirty of which areintheOld Cemetery and210 intheNew. 2.3– Growth and PopulationProjections fortheAffected Area The estimated population of theDistrict is 15,000 andtheSOI17,900. Between 2007 and2012 the estimatedgrowthis 3% intheDistrict and2% inthe SOI. In2018 the estimated populationof the District wouldbe15,450 andtheSOI18,300. 2.4– Disadvantaged Unincorporated Communities The community of North Auburn,a census designated place, lies withinthesphereof influenceof theAuburnPCD. Sincethe median householdincome is 72% of themedianCalifornia household incometheNorthAuburncommunity meets the criteria of a disadvantagedunincorporated community. 2.5– Presentand Planned Capacityof PublicFacilities The District maintains and operates two cemeteries witha totalof approximately 26,000 grave sites. TheOldAuburnCemetery onFulweiler has 12,000 sites withno additional undeveloped areas. The OldCemetery is completely sold. The New AuburnCemetery onCollins Drive has 14,000 sites with2,560 currently available. The new cemetery also has approximately 66 undeveloped acres forfutureexpansion,whichis three times its current size. The new cemetery has thecapacity to servetheSOI area. 2.6– Financial Abilityof Agencies to ProvideServices District revenues are primarily property tax,sales,andopening andclosing services. Overthe most recent fiveyears actualexpenses averaged$669,000,salaries and benefits accountedfor $468,469or70% of expenses. The District budget forFY13 is $845,311. AuburnPCD maintains a healthy fund balance whichabsorbs shortfalls. In recent years theDistrict has institutedcost saving measures such as reducing staff andbenefits to mitigatethe loss of property tax revenues. In theFY13 budget revenues areaugmented by transfers infrom the endowment interest fundandfrom reserves. Theannexationof thesphereof influencewitha tax sharing agreement could mitigatesomeof theloss of property tax revenues. AuburnPCD has adopteda capitalimprovement plan withboth long term andshort term projects. The District has a two tier feescheduleforin district andout of district eligible residents. Theout of district fees apply to thosewho liveoutsidethedistrict but havefamily buriedinthe district’s cemetery,own property in the district,orliveinthe sphereof influence. Out of district fees are essentially doublein district fees. 7 PlacerCountyLAFCO–AuburnPCD MunicipalServiceReview ExecutiveSummary 2.7– Status of and Opportunities forShared Facilities AuburnPCD works withneighboring cemetery districts andoftenacts as a resource. The District participates in Associationof PublicCemeteries (CAPC)andthe PublicCemetery Alliance. The District Manager has been recognizedfor excellenceinmanaging a cemetery district andacts as a mentor manager to otheragencies. TheDistrict has six fulltimeemployees. Management efficiencies areoftenexhibited by careful planning. The District diligently completed a capitalimprovement planand has severalfacility plans. InadditiontheDistrict has adopted fiscalas wellas operationalpolicies. 2.8– GovernmentStructure and Accountability The District is governedby a fivemember boardof trustees appointedby the PlacerCounty Board of Supervisors to fouryear staggeredterms. TheBoardmeets thefirst Thursday of themonthat theDistrict Offices at 1040Collins DriveinAuburn. Boardmeetings are noticed according to the BrownAct. TheDistrict maintains a websitethat provides informationabout meetings andbasic informationabout theDistrict. Thepublicis welcometo attendbut participationis low. The Boardof Trustees has adoptedseveralpolicies that governtheoperations of theDistrict including a purchasing policy,an ethics policy,anda public records policy. AlthoughtheCounty deposits the District’s funds andissues checks for expenses at the direction of theDistrict Manager, theDistrict contracts foranannual audit witha privateauditing firm. 2.9– Matters Related toEffectiveorEfficientServiceDelivery Required by Commission Policy District boundaries areconsistent withLAFCO policies that stress thecommunity approach and follow parcel boundaries. The expansionof thesphereof influenceis consistent withLAFCO policies that only territory that will benefit from services should beincludedinthesphere. Since therearefew privatecemeteries intheCounty,the extensionof services to thespherewillprovide cemetery services wheretherearenone. 2.10– Recommendations As withmost agencies the economicdownturn has hada great effect onoperations of theDistrict. Revenues are primarily derivedfrom property taxes so withthe downturnproperty tax revenues droppedfrom $436,444 to$370,880or15% betweenFY09 andFY10. TheDistrict respondedby reducing its expenses. Onesolutionwould beto annex its sphereof influence. Of thefive cemetery districts inwestern PlacerCounty AuburnPCD is theonly district not to annex its sphere. Annexing thesphere territory provides anopportunity to negotiatea tax sharing agreement withthe County whichcould leadto a largerportionof property taxes. ShouldtheCounty decline to offeranadditional shareof property tax, theDistrict could restructureits fees. Already residents of thesphere areeligibleto be buriedin theDistrict’s cemeteries andarechargedtheout of district fees. Perhaps theDistrict canreview its fee structure and havea third tierforresidents of thesphere. Either optionwould providetheDistrict withadditional revenues it needs to balancethebudget. 8 PlacerCountyLAFCO–AuburnPCD MunicipalServiceReview AuburnPublicCemeteryDistrict 3: AUBURN PUBLICCEMETERYDISTRICT The Auburn PublicCemetery District was established in1935 to improvethe existing Old Auburn Cemetery andprovidefuturegenerations withdignifiedburial grounds. TheDistrict covers an area shownin Exhibit 1 of approximately 52 squaremiles inanaround theCity of Auburn. The District maintains two cemeteries,theOldAuburnand New Auburncemeteries. Thetwo cemeteries containover 26,000 gravesites. TheOld AuburnCemetery was establishedinthe late 1800s by theOdd Fellows, andwas acquiredby the District in1935. TheNew AuburnCemetery was acquiredin1960 andexpandedin1962 and1996. This District averages 240 burials peryear, thirty of whichare inthe OldCemetery and210 intheNew. 3.1– Growth and PopulationProjections The estimated population of thedistrict is 15,000. Most,about 13,300,liveintheCity of Auburn. The proposedsphereof influenceincludes the community of NorthAuburn, extending to the northernboundary of PlacerCounty. The SOIarea covers fourcensus tracts. Table 1 shows the populationof each census tract and thetotalpopulationof theSOIas 17,908. Table1:EstimatedPopulationoftheSOI CENSUSTRACT 2010POPULATION 216.03 4,549 216.04 3,161 218.01 4,522 218.02 5,676 Total 17,908 Source:U.S.CensusBureau2013 Theanticipatedgrowth ratewas calculatedbasedon the populationinAuburnandthe unincorporatedcounty in2007 and2012. The period from 2007 to 2012 is a goodrepresentation forprojectedgrowth inthat it includes a periodof rapidgrowthin 2007 to 2008 andalso includes the periodof economic downturnfrom 2009 to 2012. Table2 shows theCity of Auburnhas grown by 2.72% orabout 3%. Sincemost of theDistrict is withinAuburntheestimated growthin populationof the District inthenext fiveyears would be3%. Under that assumptionthe populationintheDistrict would riseto 15,450 in2018. SincetheSOIis containedinthe unincorporated portionof theCounty the estimated growthrate,basedonthe data inTable2,is approximately 2% overa fiveyear period. Theestimatedpopulationof theSOI in2018 wouldbe 18,266. 9 PlacerCountyLAFCO–AuburnPCD MunicipalServiceReview AuburnPublicCemeteryDistrict Table2:PopulationEstimates2007to2012 ANNUAL AREA 2007 2012 %CHANGE GROWTH Auburn 13,112 13,330 2.72% 0.54% Colfax 1,838 1,963 7.56% 1.51% Lincoln 37,410 42,819 16.47% 3.29% Loomis 6,529 6,430 -0.44% -0.09% Rocklin 5,1951 56,974 12.21% 2.44% Roseville 106,266 118,788 14.86% 2.97% Unincorporated County 107,389 108,128 1.92% 0.38% Incorporated 217,106 240,304 13.25% 2.65% County Total 324,495 348,432 9.50% 1.90% Source:PlacerCounty2009,CDOF2013 DETERMINATION: 3.1.1 The estimated population of theDistrict is 15,000 andtheSOI17,900. Between 2007 and2012 theestimatedgrowthis 3% inthe District and2% inthe SOI. In 2018 the estimatedpopulationof theDistrict would be15,450 andtheSOI 18,300. 3.2– Disadvantaged Unincorporated Communities By definition,a disadvantagedunincorporatedcommunity consists of at least 10 dwelling units ina fringe,island,or legacy community witha median householdincomeof 80 percent or less of the statewidemedian householdincome. It furtherdefines anunincorporatedfringecommunity as any inhabitedandunincorporatedterritory that is withinthesphereof influence. An unincorporated islandcommunity is definedas any inhabited and unincorporatedterritory that is surroundedor substantially surroundedby oneormorecities or by oneormorecities anda county boundary or the PacificOcean. An unincorporatedlegacy community refers to a geographically isolated community that is inhabitedand has existedforat least 50 years. Thereare no island communities orlegacy communities. However North Auburn,a census designated place,lies withinthe sphereof influence of theAuburn PCD. Table 3 provides median householdincome data for NorthAuburn. As seeninthetable themedianCalifornia household incomewas $61,632,while inNorth Auburnthe medianhouseholdincomein2010 was $44,107, approximately 70% of the median householdincomeinCalifornia. ThereforeNorthAuburnqualifies as a disadvantagedunincorporated community. 10 PlacerCountyLAFCO–AuburnPCD MunicipalServiceReview AuburnPublicCemeteryDistrict Table3:NorthAuburnMedianHouseholdIncome %OFCALIFORNIAMEDIAN LOCATION MEDIANHOUSEHOLDINCOME HOUSEHOLDINCOME NorthAuburn $44,107 72 Auburn $62,600 102 PlacerCounty $74,645 121 California $61,632 100 Source: U.S.Census2010 DETERMINATION: 3.2.1 The community of North Auburn,a census designated place, lies withinthesphereof influenceof theAuburn PCD. Sincethemedian householdincomeis 72% of the median California householdincometheNorthAuburn community meets thecriteria of a disadvantagedunincorporatedcommunity. 3.3– Presentand Planned Capacityof PublicFacilities The Auburn PCD consists of two cemeteries. They are theOld AuburnCemetery at 170 Fulweiler AvenueandtheNew AuburnCemetery at 1040 Collins Ave. TheOldAuburnCemetery has around 12,000 occupiedsites. In additionthereare a couple olderprivatecemeteries in theAuburnPCD boundaries. They include theChinese Cemetery,on thefrontageroad parallel to Hwy 49 between MargueriteMineRoad& EdgewoodRoad,andthe LoneStarCemetery,onOrrCreek Lane,off Bell Road.Inaddition,thereis anIndiancemetery on the Rancheria near Auburn. InNovember 2012 a study of burialsiteavailability was conductedforthe New AuburnCemetery. District rules prohibit double depth burials. However,upto two cremains may beinurnedina cremains grave. Thereare about 1300 casket sites available. There areanadditional100 grave sites whichcanbeusedfor the district customers orsavedforveteran use. Therewillbean additional120+ sites aftertheadditionof a smallsectionof roadway to anarea adjacent to the cemetery. There will be approximately 750 moreafterthecomplete development of a block of sites inthe easternportion of thecemetery. The current rateof saleis approximately 85 casket graves per yearandanannual240 burials peryear. At that ratethereare15 years of graves sites ready withminimalwork priorto sale. Eligibility to be buriedintheDistrict cemeteries is limitedto thosethat livein the district,those that ownproperty inthe district,thosethat havefamily buriedina district cemetery,orthose residing inthe sphereof influence. Thosethat livein theSOIare eligibleif they pay thenon- resident fee. Table4 lists theactivecemeteries intheAuburnPCD andtheacreage. The OldAuburnCemetery is 15.3 acres.Allsites at theold cemetery are sold. TheNew Auburn Cemetery has the potential to expand. Therearetwo undevelopedparcels adjacent to the new cemetery, one12.9 acres and theother53.95 acres. 11 PlacerCountyLAFCO–AuburnPCD MunicipalServiceReview AuburnPublicCemeteryDistrict Table4:AuburnPublicCemeteryDistrictCemeteries DEVELOPED UNDEVELOPED DEVELOPED AVAILABLE CEMETERYNAME LOCATION ACRES ACRES SITES1 SITES OldAuburn FulweilerRoad 15.3 0 12,000 0 Cemetery Auburn New Auburn Collins Drive 22.1 66.85 14,000 2,560 Cemetery Auburn 1Estimates source:Potter2013e Source:PlacerCountyGrandJury2009,Potter2013b,Potter2013c The District prohibits planting trees,shrubs orflowers ondistrict property. However,donations of trees androses areacceptedbut trees areplanted underthedirection of theDistrict Manager. Memorial benches are permittedin limitedareas. Thearrangements must becoordinatedin advanceandthe locationis at thesole discretionof theDistrict Manager. Benches are installed by anapprovedmonument company. The rules andregulations also specify requirements formarkers. DETERMINATION: 3.3.1 The District maintains and operates two cemeteries witha totalof 26,000 gravesites. The OldAuburnCemetery onFulweiler has 12,000 sites withno additional undeveloped areas. The OldCemetery is completely sold. 3.3.2 The New AuburnCemetery onCollins Drive has 14,000 sites and2,560 currently available. The new cemetery also has approximately 66 undeveloped acres for future expansion,whichis threetimes its current size. The new cemetery has thecapacity to servetheSOIarea. 3.4– Financial AbilitytoProvideServices The2012-13 budget forthe District was $845,311. Themajorsource of revenues is property tax, followed by sales andservices. Exhibit 2 shows the distributionof revenues basedonactual revenues from thefivefiscalyears FY08-FY12. Three sources makeup96% of therevenues, property taxes, sales, and openings andclosings. Expenses during theperiodwereprimarily salaries and benefits,70%, andservices andsupplies, 26%. Table5 summarizes revenues and expenses forFY08-FY12 andthebudgetedamounts forFY13. As noted,revenues which depend onproperty taxes declinedinFY09 andFY10. To mitigatethe loss of revenues theDistrict implementeda numberof cost containment measures. They suspendedall non-critical capitalimprovements, reducedmaintenancestaff by 30%,and reducedor capped benefits. Many shortfalls wereabsorbedby thefund balance. Forthecurrent fiscalyear,in 12 PlacerCountyLAFCO–AuburnPCD MunicipalServiceReview AuburnPublicCemeteryDistrict Exhibit2:AuburnPublicCemeteryDistrictRevenueSources AverageFY08 throughFY12 Source:Potter2013b additionto the fundbalance,$12,000 was transferred infrom endowment interest,and$35,000 from reserves to accommodateanticipated expenses. Shouldtheannexationof thesphere proceed andtheDistrict negotiate a property tax exchangetheincreased revenues could mitigatelost property tax revenues. Table5:RevenuesandExpensesFY08-FY13 FY08 FY09 FY10 FY11 FY12 FY13 ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGETED Fund Balance $283,791 $258,358 $276,688 $123,790 $147,143 $120,710 Total Revenues $760,962 $700,292 $640,186 $666,569 $691,084 $677,601 Total Expenses $706,394 $601,962 $651,084 $679,114 $706,730 $845,311 Source:AuburnPublicCemeteryDistrict2012a,Potter2013b. CapitalImprovements In2012 theDistrict adopteda short term and long term capitalimprovement plan. Theshort term planis forthe period 2012to 2017,whilethe long term planis for2032. TheCapitalImprovement Planis basedonfourconsiderations 1)the aging populationwillaffect demand fordistrict services; 2)the costs will havean effect ontheDistrict’s business plan;3) developing landthat is suitable forgravesites has become expensiveandit likely to continueto increase;and 4) costs to the district to maintainthecurrent level of services willalso rise. 13 PlacerCountyLAFCO–AuburnPCD MunicipalServiceReview AuburnPublicCemeteryDistrict To coveranticipated costs theDistrict’s policy is to avoidborrowing andpay cashforneeded improvements. It is estimatedtheDistrict will needto accumulate$1.98 million forits capital improvement program. TheCapitalImprovement Planis summarizedinTable 6. Table6:AuburnPublicCemeteryDistrictCapitalImprovementPlan PROJECT SHORTTERM(2012-17) LONGTERM(2012-2032) Development Lot Markers Installation 10,000 10,000 Road–Block 3 15,000 Addsectionto Columbarium 15,000 15,000 Install fencing 25,000 125,000 Install 2 Columbariums 100,000 Block 11 75,000 Block 12 and13 300,000 Onethird of Northern ExpansionArea 600,000 Equipment Back hoe 120,000 Dump Truck 100,000 Utility Vehicle 25,000 100,000 BurialDevices 2,000 20,000 Maintenance Truck 25,000 125,000 Riding Mower 20,000 80,000 Misc 10,000 85,000 Office and Maintenance Building Remodel/ Renovation 25,000 125,000 TOTALS $172,000 $1,980,000 Source: AuburnPublicCemeteryDistrict2012a FeesandCharges The District has two sets of fees onefor indistrict and oneforout of district. In district fees apply to residents orproperty owners of theDistrict. All district residents haveinterment rights,that is they areeligibleto purchasea plot. Thoserights may not besoldortransferredotherthanback to theDistrict forthe samepriceas thepurchaseprice. Interment rights require proof of residency orproperty ownership. Interment is availableonly to family members definedas spouse,childor stepchild,parent brother, sister,brother-in-law,sister-in-law, nephew, niece, aunt,uncle,first cousin,grand parents orgreat grandparents. Inadditionto district residents thereare otherresidents from outsidethe district orwithinthe sphereof influencewho areeligible to be buried inDistrict facilities. Eligibility depends on 14 PlacerCountyLAFCO–AuburnPCD MunicipalServiceReview AuburnPublicCemeteryDistrict whether they have members of theirfamily who are buriedin theDistrict’s cemeteries orthey resideintheSphereof Influence. They areallowedinterment but must pay higherfees. Publiccemeteries are prohibitedfrom performing embalming or cremationservices,andcannot sell products suchas caskets,monuments,markers,rosetrees,etc. Mortuaries, monument companies andflorists providetheseservices. Thebasicfees areshown inTable7. Table7:SummaryofFeesAuburnPCD OUTOF INDISTRICT DISTRICT ADULTBURIALS CHARGES CHARGES Casket Singlegrave(flat marker) $370–$575 $740–$1,150 Singlegrave(upright marker) $750 $1,500 Opening andClosing $650 $1,300 Endowment $330–$410 $330–$410 Cremation Cremation(Urn vault required) $175–$250 $350–$500 Opening Closing $280 $560 Endowment $170 $170 Niche CremationNiche $1,045–$1,175 $2,090–$2,350 Opening Closing $180 $360 Endowment $140 $140 Source:AuburnPublicCemeteryDistrict 2013a DETERMINATION: 3.4.1 District revenues are primarily property tax,sales,andopening andclosing services. Salaries and benefits make up70% of expenses. The District budget forFY13 is $845,311. 3.4.2 The District maintains a healthy fund balance whichsometimes absorbs shortfalls. In recent years theDistrict has institutedcost saving measures including reducing staff andbenefits to mitigatetheloss of property tax revenues. IntheFY13 budget revenues areaugmented by transfers in from theendowment interest fundand from reserves. 3.4.3 Theannexationof thesphereof influencewitha tax sharing agreement couldmitigate someof the loss of property tax revenues. 3.4.4 The District has adopteda capitalimprovement plan withboth long term andshort term projects. 15 PlacerCountyLAFCO–AuburnPCD MunicipalServiceReview AuburnPublicCemeteryDistrict 3.4.5 The District has a two tier feescheduleforin district andout of district eligible residents. Theout of district fees apply to thosewho liveoutsidethedistrict but have family buriedinthedistrict’s cemetery, ownproperty inthedistrict,or liveinthe sphereof influence. Out of district fees areessentially doublein district fees. 3.5– Status and Opportunities forShared Facilities The District acts as a resourceforother districts. TheDistrict maintains membershipinthe California Associationof PublicCemeteries (CAPC)andthePublicCemetery Alliance. Through theseassociations theDistrict is ableto shareresources andkeepabreast of issues affecting other cemetery districts. AuburnPCD maintains a goodrelationshipwith theCounty. The 12 acres along therailroadtrack has beenthe locationof homeless camps. TheDistrict has workedwiththe PlacerCounty Sheriff to resolvetheissue. Often inmates from theCounty Work Release Program will helpmaintainthe cemeteries. ManagementEfficiencies Management efficiencies canbe measured by whetherthedistrict has long term plans and policies. The district has diligently completeda capitalimprovement planand has severalfacility plans. In additionthedistrict has adoptedfiscalas well as operationalpolicies. Among theoperational policies are thepurchasing andcontracts policy. Operationalpolicies weredesignedto savetime andavoidconfusioninresponding to theneeds of the District. Inadditionthey were designedto allow forconsistency in decision-making actions between district personnel. Thepolicy covers repairs andpurchases of equipment andfacilities,solesource contracts,serviceand public works contracts as wellas ethics andconflict of interest. The District managerwas thefirst recipient of theManagerof theYearawardfrom theCAPC and volunteers as a mentor manager. TheDistrict manageris also recognizedby theCalifornia Special District Associationas a certifiedspecialdistrict administrator. She has also completedtheSpecial District GovernanceAcademy andis a memberof the Special District Leadership Foundation CertificationandAudit Advisory Committee. The district staff includes a district manager,fourmaintenance personnel,and a secretary bookkeeper. Exhibit 3 shows theorganizationalchart. 16 PlacerCountyLAFCO–AuburnPCD MunicipalServiceReview AuburnPublicCemeteryDistrict Exhibit3:AuburnPublicCemeteryDistrictOrganizationalchart BOARDOFTRUSTEES 5members DISTRICTMANAGER MAINTENANCEPERSONNEL SECRETARY/BOOKKEEPER Source: AuburnPublicCemeteryDistrict2013b DETERMINATION: 3.5.1 The District works with neighboring cemetery districts andoftenacts as a resource. The District participates in Associationof PublicCemeteries (CAPC)andthe Public Cemetery Alliance. 3.5.2 The District has six fulltimeemployees. TheGeneral Manager has been recognized for excellenceinmanaging a cemetery district and acts as a mentormanagerto other agencies. 3.5.3 The District diligently completed a capitalimprovement plan and has severalfacility plans. Inadditionthe District has adoptedfiscalas wellas operationalpolicies. 3.6– GovernmentStructure and Accountability The District is governedby a fivemember boardof trustees,appointed by theBoardof Supervisors. Onetrusteewhoseterm expired December31, 2013was reappointed. The Boardmeets onthe first Thursday of themonthat 9 am at the District offices at 1040 Collins DriveinAuburn. Meetings arenoticedaccording to theBrown Act. Members of the publicarewelcome,although participationis low. The District communicates withthepublicthroughits website. By accessing the websiteresidents canview thecurrent agenda,get directions to the cemetery,get hours of operation,and determinewho to contact withquestions. Thewebsite clearly displays theDistrict’s missionstatement andgoals. The missionstatement plainly identifies thedistrict as a non-enterprisespecialdistrict. As a publicagency the District is not focusedonmaking a profit but providing a service at cost. Therearetwo maingoals. Oneis to improveexisting cemeteries andthesecondis to providefuturegenerations with dignifiedburial grounds. The Board has anadopted a set of policies that governtheoperations of theDistrict. Thepublic records act policy governs theaccess of burialrecords. Whenasking forinformationabout the District members of thepublicareprovidedthe rules andregulations that describeoperations of thecemetery,services the district provides,andacceptablepractices. TheBoardhas also adopted 17 PlacerCountyLAFCO–AuburnPCD MunicipalServiceReview AuburnPublicCemeteryDistrict purchasing andcontracting polices. These policies provideguidanceforrepairs andpurchases of equipment andfacilities,guidelines fordetermining responsivebidders,andconflict of interest andethics standards fordistrict employees and Trustees. The District’s funds aremanaged by theCounty. HowevertheDistrict does contract witha private auditing firm foran annual audit. DETERMINATION: 3.6.1 The District is governedby a fivemember boardof trustees appointedby the Placer County Boardof Supervisors to fouryearstaggeredterms. 3.6.2 The Boardmeets thefirst Thursday of themonthat theDistrict Offices at 1040Collins DriveinAuburn. Boardmeetings are noticed according to theBrownAct. Thepublicis welcometo attendbut participationis low. 3.6.3 The District maintains a websitethat provides informationabout meetings and basic informationabout theDistrict. 3.6.4 The Boardof Trustees has adoptedseveralpolicies that governtheoperations of the District including a purchasing policy,an ethics policy,and a public records policy. 3.6.5 The District contracts foranannual audit witha privateauditing firm. 3.7– LAFCO Policies AffectingServiceDelivery PlacerLAFCO has establishedpolicies to helpit meet its Cortese-Knox-Hertzberg requirements. This sectionidentifies localLAFCO policies that may affect delivery of services by theAuburn PCD. The District would liketo expandtheSOIto includetheNorth Auburnarea. Threespecific policy areas wouldapply: 1. Encouraging orderly formationof localagencies and the efficient provisionof services 2. Encouraging the preservationof agricultural landand openspace 3. Encouraging logicalpatterns of growthand discouraging urbansprawl To meet thesegoals theCommissionencourages theformationof agencies that provideservices to communities as a whole. TheCommission’s policies findthat it facilitates theeventual consolidationof localagencies,it clarifies andsimplifies servicedelivery,it assures themost complete ranges of services availableto a developing area,andit helps defineand empowera community. TheCommissionencourages boundaries to becoterminous withcommunities. The boundaries of theAuburn PCD follow this policy as the District’s boundaries are, forthemost part, consistent withthe Auburn community. LAFCO policies also require that boundaries that follow parcel boundaries are“clearer,more understandable,andmore readily identifiable. They facilitateservice provision, assist inthe determinationof permissible land uses,simplify theassessment and property tax process,and encourageconsistent mapping of jurisdictions.” Thesuggestedsphere of influencefollows parcel boundaries. SincetheDistrict is applying foranexpansionof thesphereof influenceLAFCO’s sphereof influencepolicy may apply. The policy states that only territory that willbenefit from services 18 PlacerCountyLAFCO–AuburnPCD MunicipalServiceReview AuburnPublicCemeteryDistrict provided by theDistrict willbeincludedinthesphere. Sincetherearefew privatecemeteries in theCounty,extending the sphereallows forservices to beavailablewhereotherwisetherewould be none. Residents inthe spherewould benefit by reduced rates affordedto eligible residents living intheDistrict. DETERMINATION: 3.7.1 District boundaries areconsistent withLAFCO policies that stress thecommunity approachandfollow parcel boundaries. 3.7.2 The expansionof thesphereof influenceis consistent withLAFCO policies that only territory that willbenefit from services shouldbeincludedinthe sphere. Since there arefew privatecemeteries intheCounty,the extensionof services to thespherewill providecemetery services wheretherearenone. Residents in thespherewould benefit by reduced rates affordedto eligibleresidents living intheDistrict. 3.8– Summaryof Determinations 3.1.1 The estimated population of theDistrict is 15,000 andtheSOI17,900. Between 2007 and2012 theestimatedgrowthis 3% inthe District and2% inthe SOI. In 2018 the estimatedpopulationof theDistrict would be15,450 andtheSOI 18,300. 3.2.1 The community of North Auburn,a census designated place, lies withinthesphereof influenceof theAuburn PCD. Sincethemedian householdincomeis 72% of the median California householdincometheNorthAuburn community meets thecriteria of a disadvantagedunincorporatedcommunity. 3.3.1 The District maintains and operates two cemeteries witha totalof 26,000 gravesites. The OldAuburnCemetery onFulweiler has 12,000 sites withno additional undeveloped areas. The OldCemetery is completely sold. 3.3.2 The New AuburnCemetery onCollins Drive has 14,000 sites and2,560 currently available. The new cemetery also has approximately 66 undeveloped acres for future expansion,whichis threetimes its current size. The new cemetery has thecapacity to servetheSOIarea. 3.4.1 District revenues are primarily property tax,sales,andopening andclosing services. Salaries and benefits make up70% of expenses. The District budget forFY13 is $845,311. 3.4.2 The District maintains a healthy fund balance whichsometimes absorbs shortfalls. In recent years theDistrict has institutedcost saving measures including reducing staff andbenefits to mitigatetheloss of property tax revenues. IntheFY13 current budget revenues areaugmented by transfers in from theendowment interest fundand from reserves. 3.4.3 Theannexationof thesphereof influencewitha tax sharing agreement couldmitigate someof the loss of property tax revenues. 3.4.4 The District has adopteda capitalimprovement plan withboth long term andshort term projects. 3.4.5 The District has a two tier feescheduleforin district andout of district eligible residents. Theout of district fees apply to thosewho liveoutsidethedistrict but have 19 PlacerCountyLAFCO–AuburnPCD MunicipalServiceReview AuburnPublicCemeteryDistrict family buriedinthedistrict’s cemetery, ownproperty inthedistrict,or liveinthe sphereof influence. Out of district fees areessentially doublein district fees. 3.5.1 The District works with neighboring cemetery districts andoftenacts as a resource. The District participates in Associationof PublicCemeteries (CAPC)andthe Public Cemetery Alliance. 3.5.2 The District has six fulltimeemployees. TheGeneral Manager has been recognized for excellenceinmanaging a cemetery district and acts as a mentormanagerto other agencies. 3.5.3 The District diligently completed a capitalimprovement plan and has severalfacility plans. Inadditionthe District has adoptedfiscalas wellas operationalpolicies. 3.6.1 The District is governedby a fivemember boardof trustees appointedby the Placer County Boardof Supervisors to fouryearstaggeredterms. 3.6.2 The Boardmeets thefirst Thursday of themonthat theDistrict Offices at 1040Collins DriveinAuburn. Boardmeetings are noticed according to theBrownAct. Thepublicis welcometo attendbut participationis low. 3.6.3 The District maintains a websitethat provides informationabout meetings and basic informationabout theDistrict. 3.6.4 The Boardof Trustees has adoptedseveralpolicies that governtheoperations of the District including a purchasing policy,an ethics policy,and a public records policy. 3.6.5 The District contracts foranannual audit witha privateauditing firm. 3.7.1 District boundaries areconsistent withLAFCO policies that stress thecommunity approachandfollow parcel boundaries. 3.7.2 The expansionof thesphereof influenceis consistent withLAFCO policies that only territory that willbenefit from services shouldbeincludedinthe sphere. Since there arefew privatecemeteries intheCounty,the extensionof services to thespherewill providecemetery services wheretherearenone. Residents in thespherewould benefit by reduced rates affordedto eligibleresidents living intheDistrict. 3.9– Recommendations The Auburn PublicCemetery District appears to bewellmaintainedandoperated. TheGeneral Manager has a goodreputationwithothercemetery districts andis often looked to as a mentor. Bothcemeteries arewellkept. As withmost agencies the economicdownturn has hada great effect onoperations of theDistrict. Revenues are primarily derivedfrom property taxes so withthe downturnrevenues dropped by over15% inthe FY09 and FY10. TheDistrict respondedby reducing its expenses of which70% are due to salaries and benefits. They suspendedall non-criticalcapitalimprovements,reduced maintenancestaff by 30%, andreducedorcappedbenefits. Revenues areslowly increasing, however,additionalsources must beinvestigated. One possiblesourcewould beadditionaltax revenuethroughannexationof its sphereof influence. Of thefivecemetery districts inwestern PlacerCounty AuburnPCD is theonly district not to annex 20 PlacerCountyLAFCO–AuburnPCD MunicipalServiceReview AuburnPublicCemeteryDistrict its sphere. Annexing thesphereterritory provides an opportunity to negotiatea tax sharing agreement withtheCounty which could leadto a largerportion of property taxes. ShouldtheCounty decline to offeranadditional shareof property tax, theDistrict could restructureits fees. Already residents of thesphere areeligibleto be buriedin theDistrict’s cemeteries andarechargedtheout of district fees. Perhaps theDistrict canreview its fee structure and havea third tierforresidents of thesphere. Either optionwould providetheDistrict withadditional revenues it needs to balancethebudget. 21 PlacerCountyLAFCO–AuburnPCD MunicipalServiceReview References 4: REFERENCES AuburnPublicCemetery District. 2012a. FY2012-13 Budget. August 2. AuburnPublicCemetery District. 2012b. Capital Improvement Policy. September6. AuburnPublicCemetery District. 2012c. AuburnPublicCemetery District Rules andRegulations. November9. AuburnPublicCemetery District. 2012d. Study of BurialSiteAvailability. November. AuburnPublicCemetery District. 2013a. FeeSchedule. January 28. AuburnPublicCemetery District. 2013b. OrganizationalChart. February 21. AuburnPublicCemetery District. 2013c. Website: http://www.auburncemetery.com. Accessed February 22,2013. California Department of Finance. 2013. E-5 Populationand Housing Estimates. Website: http://www.dof.ca.gov/research/demographic/reports/estimates/e-5/2011-20/view.php. Accessed April26,2013. Governor’s Officeof Planning and Research. 2003. LocalAgency FormationCommissionMunicipal Service Review Guidelines Volume 1 andVolume2. August. Governor’s Officeof Planning and Research. 2007. CEQA:TheCalifornia Environmental Quality Act –Statutes and Guidelines. PlacerCounty. 2009. PlacerCounty Housing Element. May 12. PlacerCounty Genweb.2013.Cemeteries in PlacerCounty.Website: http://www.cagenweb.com/placer/cemeteries.htm. Accessed:August 16,2013. PlacerCounty Grand Jury Report 2008–2009. A Survey of Cemetery Districts withinPlacerCounty. Website: www.PlacerGrandJury.org Accessed May 17,2013. PlacerCounty LAFCO. PlacerLAFCO Policies. Website: http://www.placer.ca.gov/~/media/laf /documents/LAFCO%20Policies.ashx. AccessedMay 5,2013. Potter,Sue. 2013a. District Manager. Personalcommunication:district questionnaire. February 22. Potter,Sue. 2013b. District Manager. Personalcommunication:letter. March 5. Potter,Sue. 2013c. District Manager. Personalcommunication:telephone. May 24. Potter,Sue. 2013d. District Manager. Personalcommunication:email. August 14. Potter,Sue. 2013e. District Manager. Personalcommunication:email. October8. U.S.Census 2010. NorthAuburn CDP,California. Website:www.quickfacts.census.gov/qfd/states /06/0651637.html. AccessedMay 23,2013. U.S.Census Bureau.2013. InteractiveCensus Map. Website: www.census.gov/2010 census/popmap/. AccessedMay 24,2013. 22