Item Coversheet

REPORT TO SHASTA COUNTY BOARD OF SUPERVISORS


BOARD MEETING DATE:  January  10, 2017
CATEGORY:  Consent - General Government-2.

SUBJECT:

Authorize reimbursement to Pine Grove Cemetery District.

DEPARTMENT: Auditor-Controller

Supervisorial District No. :  All

DEPARTMENT CONTACT:  Brian Muir, Auditor-Controller, (530) 225-5541

STAFF REPORT APPROVED BY:  Brian Muir

Vote Required?

Simple Majority Vote
General Fund Impact?

No Additional General Fund Impact 
RECOMMENDATION

Authorize a reimbursement of up to $9,000 to the Pine Grove Cemetery District to fund the fees associated with consolidation of the Fall River Mills and Pine Grove Cemetery Districts.

SUMMARY

N/A
DISCUSSION

The Fall River Mills Cemetery District has struggled financially for a number of years.  The district has revenues of less than $14,000 per year, which is insufficient to maintain the cemetery, contract for the required financial audit, and administer operations.  The Pine Grove Cemetery District, located in McArthur about 4 miles away, has a viable financial operation.  The Boards of both districts agree that it is in the community’s best interest to combine the two operations.  If Pine Grove takes over operation of the Fall River District there will be significant savings including a single financial audit of both of the current entities instead of separate ones.

Although combining the Districts will result in sufficient annual revenue to operate both Districts, there is insufficient cash to pay the LAFCO and Board of Equalization fees for the consolidation.  The fees are estimated at $7,000 to $9,000.

ALTERNATIVES

The Board could choose to not reimburse funding for the consolidation. The Districts would remain separate entities, which could result in the Fall River Cemetery District becoming insolvent.
OTHER AGENCY INVOLVEMENT

The Fall River Mills and Pine Grove Cemetery Districts have tentatively approved the consolidation.
FINANCING

There are sufficient funds in the Auditor-Controller budget to provide reimbursement to the Pine Grove Cemetery.