San Luis Obispo County Grand Jury • 2021-2022

Cemeteries - the Place of Final Repose

Published: June 24, 2022 17 pages

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⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.

Findings and Recommendations 12 findings

Adelaida and Pleasant Valley-Estrella did not supply audits due to low revenue per County Auditor. Of the remaining Cemetery Districts, seven are current providing financial statement audits and two are delinquent.

No recommendations for this finding

Some Cemetery Districts give stipends to their Trustees. Other Cemetery Districts do not. Paso Robles stopped because of advice received from the State Social Security Administrator defining them as employees.

Related Recommendations (1)

The Board of Trustees should review their Cemetery District’s policy on stipends in regard to the State of California Social Security Administrator letter on taxing of payments to Trustees (See Attachment #1).

Some Cemetery Districts accept credit cards for fee payments. Others do not.

Related Recommendations (1)

All Cemetery Districts should provide ways to accept current forms of payments. The County has established ways to pay property taxes and other fees using alternate methods of payment for their charges. The Cemetery Districts should investigate how they could link to that payment method.

All Cemetery Districts are required by California Health & Safety Code Section 9065 to have an endowment care fund. The size of the funds varies appreciably. With the exception of Pleasant Valley-Estrella, all Cemetery Districts have an endowment care fund recorded within the County’s financial system.

No recommendations for this finding

Some of the Cemetery Districts have restroom facilities, some do not. Some Cemetery Districts have electricity, water and lighting, some do not.

No recommendations for this finding

Nine Cemetery Districts have a property tax base. Two do not receive tax revenue.

No recommendations for this finding

Some Cemetery Districts have equipment and maintenance facilities to provide upkeep. Some smaller districts contract these services.

No recommendations for this finding

Most Cemetery Districts include offices and provide easy contact information. Some have websites and some do not.

Related Recommendations (1)

All Cemetery Districts should have a website with full contact information or link to the Supervisors’ home page or another CSD link on the County website.

Some Cemetery Districts allow above ground monuments and headstones. Most have stopped.

No recommendations for this finding

F10

Locations where cremated remains of the departed can be spread or placed in a niche are available at some of the Cemetery Districts.

Related Recommendations (1)

With the increase in cremations, Cemetery Districts should review the need for columbaria and/or scatter areas.

F11

Security at the Cemetery Districts was not a serious problem for most. Lack of security has caused problems for some.

Related Recommendations (2)

Those Cemetery Districts that rely on volunteers should assure that the sites are safe by removing dangerous conditions as required.

All Cemetery Districts should have liability insurance paid for by the County.

F12

The Pleasant Valley-Estrella Cemetery currently pays for liability insurance for the Estrella Cemetery, which is located on land owned by the Methodist Church.

Related Recommendations (1)

Clear title to the Estrella Cemetery property should be acquired by the County.

Additional Recommendations 2

These recommendations are not explicitly linked to specific findings.

R3

All Cemetery District Boards should have meetings, even if they are virtual, as required by law.
R8

Those Cemetery Districts that have needs and wants should investigate the County Grant system.

Agency Responses 1

Government agencies' official responses to this report's findings and recommendations. Click on a response to see the structured breakdown.

Cemeteries - The Place of Final Repose Resp-Shandon

August 23, 2022 • 2 pages • 6 responses View Details ▾

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6 responses to findings and recommendations

Response: Unknown

Score: 0

The Shandon Cemetery District disagrees with the finding. It relies on the San Luis Obispo County Office of the Auditor Controller to provide banking and treasury services and does not have a relationship with a commercial bank. There is no mechanism available at this point to accept credit card payments. In the event it is necessary for a family to use a credit card to pay for services, it is not unusual for them to put the cemetery and excavation fees on their contract with their mortuary and then the mortuary will provide checks to pay the cemetery. Grand Jury Recommendation R2: Cemetery sh...

All Cemetery Districts should have a website with full contact information or link to the Supervisors’ home page or another CSD link on the County website.

Response: Unknown

Score: 0

The Shandon Cemetery District agrees with the finding. However, given that so many of the budgeted hours have been spent actually burying people, it is not a priority at this time. Grand Jury Recommendation R6: Districts should have liability insurance paid for by the County. Shandon Cemetery District

All Cemetery Districts should have liability insurance paid for by the County.

Response: Unknown

Score: 0

The Shandon Cemetery District disagrees with the finding. We handle our own liability insurance and the county is not responsible for that. Grand Jury Recommendation R7: Review of Stipend Policy. Shandon Cemetery District

Response: Unknown

Score: 0

The Shandon Cemetery District disagrees with the finding as it relates to our cemetery. We pay no stipends and thus, have no taxing issue with regard to them. Grand Jury Recommendation R8: County Grant System. Shandon Cemetery District

Those Cemetery Districts that have needs and wants should investigate the County Grant system.

Response: Unknown

Score: 0

The Shandon Cemetery District disagrees with the finding only in that the Cemetery District has been a prudent manager of its funds and has sufficient reserves to pay for approved capital expenses and improvements. Grand Jury Recommendation R9: Columbaria or area for scattered ashes. Shandon Cemetery District

With the increase in cremations, Cemetery Districts should review the need for columbaria and/or scatter areas.

Response: Unknown

Score: 0

The Shandon Cemetery District agrees with the finding. The district owns an undeveloped acre and would consider adding such an area or Columbaria when the acre is developed. As it stands, the cemetery sells cremation plots.