Report to the
Fresno Local Agency Formation Commission
Jeff Witte
Candie Fleming
Samantha Hendricks
2115 Kern Street, Suite 310
Fresno, CA 93721
June 2010
Cemetery Operation
Contact Information
Office Manager: Sandi Miller
Grounds Manager: Allen Wright
Address: 2430 Floral Avenue, PO Box 1383
Selma, CA 93662
Phone: (559) 896-2412
Management Information
Governing Body: Board of Directors
Board Members: Stanley Riggs (Chairman) Appointed 2001, Expires 2013
Ron Baker (Vice Chair) Appointed 2003, Expires 2010
Julie Whiteside Appointed 2006, Expires 2012
Timothy Smith Appointed 2009, Expires 2013
Erik Skidmore Appointed 2009, Expires 2011
Board Meetings: Fourth Thursday of Each Month at 8:00 am
Staffing: 1 Office Manager, 1 Grounds Manager, 1 Mechanic, and 2 Groundsmen
Service Information
Empowered Services: Cemetery Operation
Services Provided: Burial and Interment of Human Remains
Area Served: The City of Selma and the Surrounding Area. The District is Situated
Between the Fowler, Sanger-Del Rey, Parlier and Kingsburg cemetery
Population Served: 23,258
Acres Served: 26,100
Infrastructure: One Cemetery
Fiscal Information
Budget: $3,662,894
Sources of Funding: Fees, Property Taxes, Funds Held in General Fund, Investments and the
Endowment Fund.
Rate Structure: Fee Schedule and Endowment.
Administrative Policies
Master Plan: Yes Policies/Procedures: Yes By-laws: No
Boundary Updated: 1976 SOI Updated: 1976 Other: No
Description of District
The Selma Cemetery District was formed in 1926. It was formed and is governed under
the Health and Safety Code Sections 9000-9093.
The District includes approximately 12,700 acres. It is located in central Fresno County
and includes the City of Selma.
The District is governed by a five-member Board of Directors appointed by the Board of
Supervisors. The office manager administers the district with one grounds manager, one
mechanic, and two groundsmen.
Its boundaries and Sphere of Influence are coterminous, as shown on the enclosed map.
District Services and Background
The District has one cemetery and will have to purchase land in the future if it wishes to
Under California Health and Safety Code Sections 9000-9093, Cemetery Districts are
legally authorized to provide standard cemetery functions, including land acquisition,
cemetery maintenance, and grounds keeping. The districts also conduct activities
attendant to interment and disinterment.
Public cemetery districts finance these services through property taxes, the sale of
interment rights, charges for openings/closing of ground, outer burial containers,
disinterments, and setting of markers.
The law further requires all districts to establish an endowment care fund. The purpose of
the endowment care fund is to provide for future maintenance and care of the cemetery.
The interest earned on the principal may be used for the general operation of the district.
The endowment principle may never be spent.
The Health and Safety Code prescribes those who may be interred in district cemeteries.
The deceased must have been a resident or taxpayer of the district, or former resident or
taxpayer of the district who, purchased lots prior to leaving the area. Family members
are eligible for interment, but are limited to spouses, parents, grandparents, children, and
siblings. Payment of a non-resident fee required for qualified non-residents.
In addition, any person not otherwise eligible may be interred in a district cemetery if
private facilities are not available within a radius of 15 miles of the deceased residence.
Also, the County may inter in a district any indigent, if the district's trustees determine
there is more space available then necessary to meet foreseeable needs of the district.
MSR and Sphere Update Selma Cemetery District
Qualified non-residents may be interred in any cemetery in the District providing the
trustees have determined there is adequate space available to meet the foreseeable needs
of the district and a non-resident fee is paid.
2 . M S R D E T E R M I N AT I O N S
This portion of the report addresses the factors specified in the governing statute for
Municipal Service Reviews.
Growth and Population Projections
The current population of the City of Selma is 16,525 and is projected to be 16,873 in
Each Fresno County Supervisorial District has a population of approximately 198,000
Residents expected to grow to 217,000 in 2015. The Selma Cemetery District includes a
portion of Supervisorial District 4.
With the exception of the City of Selma, most of the district is agricultural. The cemetery
district is currently looking for affordable property to annex into the district.
Present and planned capacity
Presently, the Selma Cemetery is at 90% capacity. Overall, the Selma Cemetery is well
maintained. All areas of the cemetery are watered by an automatic sprinkler system that
is kept in good working condition. The cemetery has its own well that provides an
adequate water supply for irrigation and the California Water Company provides water to
the septic system and office facilities. The proposed annexation will give them adequate
capacity for the next 15 years.
Financial Ability of Agencies to Provide Services
Similar to other cemetery districts, tax revenue cuts create financial limitations for the
District. The reduction in tax revenue received has made it essential for the District to
increase service fees. The District regularly monitors its fee/rate schedule in comparison
to other Fresno County public cemeteries and generally maintains its fees at the low to
middle range of the scale.
Revenue received from sales and service, taxes, and interest barely covers all the District
expenses. The excess of revenue over expenses is transferred to the endowment fund at
the end of the year.
MSR and Sphere Update Selma Cemetery District
The District has an established fee schedule and endowment. In accordance with
California Health and Safety Code Section 8961.4, the fund principle may never be spent
for any purpose. Under the law, the function of the endowment is to provide for
continuous maintenance and care of the cemetery through the use of interest earned on
the principal.
The Board of Trustees adopts an annual budget and oversees expenditures throughout the
fiscal year. The District has annual audits conducted by a certified public accountant. The
audits are submitted to the County Auditor, pursuant to the Health and Safety Code. In
reviewing the last three years of audits, the District was shown to be in conformity with
generally accepted accounting principles. According to the independent audit, the District
uses funds and account groups to report on its financial position and the results of its
operations. Fund accounting is designed to demonstrate legal compliance and to aid
financial management by segregating transactions related to certain government functions
or activities. As with all districts, the County of Fresno maintains the general ledger for
the Selma Cemetery District.
Status of, and Opportunities for, Shared Facilities
The District does not need assistance from other districts. Irrigation occurs during off
peak hours to save energy costs. All of the District's equipment is replaced on an asneeded
basis. A regular maintenance program for equipment is undertaken by the District
to avoid unnecessary repair costs. The District operates with minimal staff, is selfsufficient
and efficient.
Governmental Structure and Operational Efficiencies
The cemetery has been maintained with no increases in staffing for over 15 years and
only limited increases in the budget. All staff members are cross trained, enabling the
District to provide a variety of services to its clients without relying on just one staff
member for a particular function.
Operating under the rules and regulations laid out in the Health and Safety Code, the
District's daily activities are under the direction of a five-member Board of Trustees. The
Trustees are appointed at the direction of the 4th District County Supervisors and serve at
his/her discretion.
The District follows the Brown Act and posts meeting notices 72 hours in advance on the
office front door. Meetings are held on the Fourth Thursday of each month at 8:00 am in
the Cemetery District Office. The public has access to the grounds seven days a week, 24
hours a day. All files of invoices, maps, and burial records are available to the public
during normal office hours..
MSR and Sphere Update Selma Cemetery District
3 . S P H E R E O F INF L U E N C E R E V I E W A N D U P D AT E
Government Code Section 56076 defines Sphere of Influence as “A plan for the probable
physical boundaries and service area of a local agency, as determined by the
Description of Current Sphere of Influence
The District’s boundaries and Sphere of Influence are coterminous and encompass
approximately 26,100 acres.
Proposed Sphere Changes
The District sphere boundary will need to be revised to allow for the proposed
Sphere of Influence Recommendation and Determinations
It is recommended the Commission approve the following determinations and affirm the
current Sphere of Influence.
1. Present and planned land uses in the area, including agriculture and open-space.
Most of the District is rural but includes the City of Selma and the surrounding areas.
The District is situated between the Fowler, Sanger/Del Rey, Parlier and Kingsburg
cemetery districts.
2. Present and probable need for public facilities and services in the area.
The Cemetery is currently well maintained. The district is working to purchase an
additional forty acres for expansion.
3. Present capacity of public facilities and adequacy of public service that the agency
provides or is authorized to provide.
The capacity of District facilities is sufficient for services it provides.
4. Existence of any social or economic communities of interest in the area if the
Commission determines that they are relevant to the agency.
Territory within the District represents a community of interest for District services.
This draft Municipal Service Review was prepared by Fresno LAFCo staff.
Responsibility for any errors or omissions rests with those who prepared the report.
The Parlier Cemetery District provided information on which the evaluation is based.
Sandi Millerand the Fresno Council of Governments were instrumental in providing data.
MSR and Sphere Update Selma Cemetery District
MSR and Sphere Update Selma Cemetery District
In consideration of information gathered and evaluated during the Municipal Service
Review it is recommended the Commission:
1. Accept public testimony regarding the proposed Municipal Service Review.
2. Approve the recommended Municipal Service Review determinations, together
with any changes deemed appropriate.
3. Approve the recommended Sphere of Influence determinations and approve the
revised Sphere of Influence.
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