Submittal to the Board of Supervisors

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"Penis Valley Cemetery District and the Auditor-Controller adhere to the CH&SC regarding maintenance of the endowment fund principal." Response: When the District's board determined to transfer funds from their endowment fund to their operating fund, the Auditor-Controller's Office requested a letter from their legal counsel on the propriety of such a transfer. In a letter dated April 12, 2001 from Best Best & Kreiger LLP, John D. Wahlin stated ". ..Section 9002 of the Health and Safety Code specifies the type of investments which may be made with the principal of an endowment fund. Section 9002(b) permits the investment in any obligation issued by a County, municipality or school district of the State, which is pledged by the full faith and credit of the appropriate agency. While this provision does not specifically refer to all public agencies, we note that the endowment fund is held as a fund of the County of Riverside, which is the depository of the funds. Because of this relationship, we believe Mary Ellen Johnson, Foreperson 2001 -02 Riverside County Grand Jury /-- 2120102 it is reasonable interpretation of section 9002(c), Health and Safety Code, that the District can borrow funds fiom the County account holding the endowment funds.. ." Therefore, the action taken was based on a need of funds, ability to repay based on a cash flow statement and their legal counsel's letter supporting the propriety of the action.

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"PVCD and the Auditor-Controller work together following established guidelines, to understand tax distribution and implement proper accounting processes." Response: The Auditor-Controller's office will forward the District and the Executive Office the most recent cash flow statement based on data supplied by the District and projections of tax revenues supplied by our property tax section. The objective of the cash flow was to assist the District in monitoring its cash position during the current fiscal year. A copy of our letter dated October 25, 2001, "Fiscal Year 2001-2002, Tax Apportionment Schedule" detailing the estimated property tax apportionment dates will be forwarded as well. The Executive Office has contracted with a retired manager of Summit Cemetery District to review current operations and implement appropriate procedures. The Auditor-Controller's office is available to confer on tax distribution and accounting processes. Respectfully Submitted, Anthony J. ~ell&ca Auditor-Controller cc: County Executive Office Board of Supervisors F I L E piem pa~eg #hmis ~ometerg COUNTY O F RIVERSIDE 91 5 N. Perris Blvd. (909) 657-2352 P.O. Box 477, Perris, CA 92572 January 24, 2002 Office of the Auditor-Controller County of Riverside County Administrative Center 4080 Lemon Street, 12th Floor Riverside, CA 92502-1326 REF: Grand ~ury's Response Dear Teresa, Attached is the response from the Grand Jury's report dated December It is my understanding that Ray Balboa and Jim Clark were sending in their own responses. It was my understanding that one was to be submitted collectively. If you have any question, please contact me. Sincerely, G i k f Z L ~ 1 shire11 King Trustee I - In compliance with Section 933.05 of the Penal Code, please complete the following information for each finding and for each recommendation contained in the Grand Jury Report for your department or agency:' A. In preparing your departmentlagency's response to each Finding of the Grand Jury Report, please indicate one of the following for each Finding: (Please check one and delete non-applicable responses) --- 1. Respondent agrees with the finding. I ---- 2. NIA Respondent disagrees wholly with the finding. Explain the disagreement: ---- 3. NIA Respondent disagrees partially with the finding. Explain the partial disagreement: P B. In preparing your departmentlagency's response to each Recommendation of the Grand Jury Report, please indicate one of the following for each Recommendation. (Please check one and delete non-applicable responses) -X- -- 1. The recommendation has been implemented. Provide a simmary regarding the implemented action: Recommendatlon one will be completed on January 29, 2002, all others are out of our control as Trustees N/A relieved of their duties. ---- 2. The recommendation has not yet been implemented, but will be implemented in the future. Provide a time frame for implementation: 3. - N -- I - A a. The recommendation requires further analysis. Explain the scope and parameters of an analysis or study: b. Provide a time frame for analysis or study to be completed by the departmentlagency. This time frame shall not exceed six months from the date of publication of the Grand Jury Report. ---- 4. N'A The Recommendation will not be implemented because it is not warranted or is not reasonable. Explain: JULY d113Wk5I. LAL - To btt.S.K.Sonnie Roberrtson 1 PUCD has been operating with insufficent funds for many years and it was locked i n at that by prop 13. 2.There are a number of districts operating without a manager as shorn i n the ClPC membership directory.WE believed we were to operate the place and was setting it up with knowledgeable outside help with management and as i n others having office help for the paper work -public relations portion. The prior manager had borrowed interest and our new short tern manager convinced us that we could also do that-ls you know he did not stay very long. This i s true we presume for a l l districts 5 This i s also true except it depends on business how long it a l l - t a k e to f i l l it. One only it seems was missing available fron CAPC. - 7 This contracting outside help we believe i s very good and i s done now i n the sane mannner by a number of county public ceaeteries.It gives us the best operation i n that we have a large crew available with experience to do a l l the various jobs needed .The m i n contractor serves as manager outside and the office clerk takes care of the paper work, Recommendations 1 The board of supervisors are taking over 2 bs stated above WE believe this i s a waste.A proper manager should get paid $SbOlb per year with 3 miniawrm outside help 2 of them good backhoe operators at $25 per hour 526811 per year with one other necessary helper t o a total of$l6~006p er year plus insurance, withholding. uniforms etc-Would these also be good at triming,fertilizing as needed and the a l l around other needslWith the contracting f i r m you get knowlegeable help i n a l l aspects of this provided by them with nanagemnt at a lower cost and a l l the help that you need for the jobs at the tine it i s needed-Good backhoe operators are beeing paid $25 to 38 per hour-one of then might be off duty when needed so 2 i s necessary with a helper-Our contract gave us 4 plus educated help on the other needsincluding plumbing. This i s being done. /-' j u ~ yan swer. h LXL - 4 Books were checked and balanced each mnth.Mt-s King( trustee) was a bank manager and did this. 5 & 8 We do not belieue your idea here i s usable-In fact I belieue i t could really make a mess-Since we hired the outside firm we haue had many couunents on how well the place i s looking. How can we haue that help auailable at a specific time t o do-= a burial and w i l l they be able to operate the backhoe,other equipwent?Will they know how t o do the uarious operations necessary?. I belieue I haue enplained this i n 5 B 8 .To haue really, ' qualified help for a a l l around crew i s difficult t o cone by other than by outside contracting of knowlegeable help. I could haue written this much shorter but with the job the grand jury i s doing it seemed l i k e it would be well t o give them a different look at what i s going on. W-James Clark n In compliance with Section 933.05 of the Penal Code, please complete the following information for each finding and for each recommendation contained in the Grand Jury /- Report for your department or agency: A. In preparing your department/agencyls response to each Finding of the Grand Jury Report, please indicate one of the following for each Finding: (Please check one and delete non-applicable responses) 1. ' Respondent agrees with the finding. ---- 2. Respondent disagrees wholly with the fnding. Explain the disagreement: - ---- 3. Respondent disagrees partially with the finding. Explain the partial disagreemen 3 t: ddw - 4 /w. d - d - h d L+TL- Z G &AA* B. In preparing your departmenvagency's response to each Recommendation of p the Grand Jury Report, please indicate one of the following for each Recommendation. (Please check one and delete non-applicable responses) 8% 1. The recommendation has been i-mplmp?ementedzP rovide a summary v* 2. The recorr~mendationh as not yet been implemented, but will he . a time fram=ntation: V -+ a . - 3. a. The recommendation requires further analysis. Explain the scope and ' - parameters of an analysis or study: A %LJa1-y & L a , w -. <A- .&z- b. Provide a time frame for analysis or study to be completed by the department/agency. This time frame shall not exceed six months from the date of publication oft rand Jury Report. d.- 4LQ-e /'/ I ---- 4. The Recommendation will not be implemented because it is not warranted or is not reasonable. / SUBMIlTAL TO THE BOARD OF SUPERVISORS COUNTY OF RIVERSIDE, STATE OF CALIFORNIA FROM: Supervisor Mullen SUBMIlTALDATE: January 29,2002 SUBJECT: Adoption of Resolution 2002-49, Authorizing the Board of Supervisors o the County of Riverside to act as Trustees of the Penis Valley Cemetery ( District. First Third, and Fifth Supervisorial Districts. REC~MMENDEDM OTIO~~: I That the Board of Supervisors: 1. Adopt Resolution No. 2002-49, Authorizing the Board of Supervisors to act as the Trustees of the Pems Valley Cemetery District. 2. Authorize Deputy County Executive Officer Tony Carstens to represent the Board of Supervisors in cemetery district fiscal and operational matters. On January 8Ih, 2002, the Board discussed the significant challenges faced by the Penis Valley Cemetery District for the past five years including: + '~inimarle sources to meet existing needs THE FOREGOING IS A FULL, TRUE AND + CORRECT COPY OF A MINUTE ORDER OF An inordinately low tax rate THE BOARD OF SUPERVISORS ENTERED + Limited operational income d a n a~s ON ,20 + Debt load A0n7 2 . ~ 2 Dated: + Personnel and contract issues GERALD A MALONEY, Creik o! the Board d + Lack of capitalization The Board adopted resolution 2002-2 1, Notice of Intent for the Board o~~u~ervistoo rs Act as Trustees of the Penis Valley Cemetery District and scheduled the public hearing for January 29,2002. Because of the challenges that have degraded the condition of the cemetej and severely limited its ability to expand into existing land, it is appropriate for the Board of Supervisors to adopt oversight of the operations of the Pems Valley Cemetery District. Deputy County Executive Officer Tony Carstens will function as the Board's executive officer for the cemetery district in fiscal and operational matters. Staff will review other cemetery district operations and explore the feasibility of shared resources, personnel, and management structure. I MINUTES OF THE B9 PXl OF SUPEP-\'ISORS ' On motion of Supervisor Mullen, seconded by Supervisor Venable and duly carried by unanimous vote, IT WAS ORDERED that the above matter is approved as recommended. - Ayes: Buster, Tavaglione, Venable, Wilson and Mullen P Noes: None Gerald A. Maloney Absent: None Date: January 29,2002 XC: Supv. Mullen, Co.Co., E.O. Prev. Agn. ref. Depts. Comments FORM 11A (lZ182) --- .- - - - --- - - -- - II 1 Board of Supervisors County of Riverside II RESOLUTION NO. 2002-49 AUTHORIZING THE BOARD OF SUPERVISORS OF THE COUNTY OF RJYERSIDE TO ACT AS TRUSTEES OF THE PERRIS VALLEY CEMETERY DISTRICT II WHEREAS, on January 8, 2002, the Board of Supervisors of Riverside County adopted Resolution No. 2002-21 Notice of Intent for the Board of Supervisors to Act as Trustees of the Pems Valley Cemetery District, and II WEREAS, as noticed, a public hearing was conducted on January 29, 2002 as required under Health and Safety Code Section 8950.5., and WHEREAS, nolinsufficient protest was filed, pursuant to Health and Safety Code Section 11 8950.6, objecting to the proposed governance of the District. )I NOW, THEREFORE BE IT RESOLVED by the Board of Supervisors of the County of Riverside, assembled in regular session on 29 , 2002, that the Board of Supervisors of the County of Riverside is the governing body of the Pems Valley Cemetery District and the terms of I I any Trustees appointed pursuant to Health and Safety Code Section 8950 shall terminate immediately. II FORM APPROVED COUNlY COUNSEL JAN 2 2 2002 KQoLL B ASSISTANT COUNM COUNSEL G:\PropewBONELLN002 Resolut1onsU002-49.doc Roll Call: Ayes : Buster, Tavaglione, Venable, Wilson and Mullen Noes : None Absent : None SUBMIITAL TO THE BOARD OF SUPERVISORS COUNTY OF RIVERSIDE, STATE OF CALIFORNIA FROM: Supervisor Mullen SUBM~TALD ATE: January 8,2002 S~BJECRA doption of Resolution 2002-21, Notice of Intent of the Board of Supervisors to Act as the Trustees of the Penis Valley Cemetery District. First, Third, and Fifth Supervisorial Districts. RECOMMENDED MOTION: I Recommended Motion: That the Board of Supervisors: I 1. Adopt Resolution No. 2002-21, Notice of Intent for the Board of Supervisors to Act as the Trustees of the Penis Valley Cemetery District. 2. Set a public hearing on January 29,2002, to hear comment from persons residing within the district. 3. Authorize and direct the Clerk of the Board to give notice as required. I The Penis valley Cemetery District has faced significant challenges for the past five years including: + Minimal resources to meet existing needs + An inordinately low tax rate + Limited operational income + Debt load + Personnel and contract issues + Lack of capitalization I Because of the challenges that have degraded the condition of the cemetery and severely limited its ability to expand into existing land, it is appropriate for the Board of Supervisors to adopt oversight of the operations of the Penis Valley Cemetery District. I Tom Mullen 5fi District Su~ervisor MINUTES OF THE BOARD OF SUPERVISORS On motion of Supervisor Mullen, seconded by Supervisor Buster and duly carried by unanimous vote, IT WAS ORDERED that the above resolution is adopted. - Ayes: Buster, Tavaglione, Venable, Wilson and Mullen Noes: None Gerald A. Maloney Absent: None Date: January 8,2002 XC: Supv. Mullen, Co.Co., Prev. Agn. ref. Depts. C.omments - FORM 11A (12182) Countv of Riverside RESOLUTION NO. 2002-2 1 NOTICE OF INTENT FOR THE BOARD OF SUPERVISORS TO ACT AS TRUSTEES OF THE P E N SV ALLEY CEMETERY DISTRICT WHEREAS, the Pems Valley Cemetery District was formed July 11, 1927 for the purpose of II maintaining a cemetery, and WHEREAS, the Board of Trustees is appointed by the Board of Supervisors to carry out the policy-making function of the District, and II WHEREAS, Health and Safety Code Section 8950.3 provides that the Board of Supervisors, in a 11 regular meeting, may by four-fifths vote adopt a resolution declaring its intent to act as the board of II trustees of the district, and WHEREAS, conditions and circumstances have arisen demonstrating the appropriateness of the Board of Supervisors overseeing the operations of the District. NOW, THEREFORE BE IT RESOLVED by the Board of Supervisors of the County of Riverside, assembled in regular session on January 8, 2002, intends to conhuct a public hearing on January 29,2002, in the Board of Supervisors Hearing room 14' floor, 4080 Lemon Street, Riverside at 10:OO a.m., or as soon thereafter as the matter may be heard. BE IT FURTHER RESOLVED that, pursuant to Health and Safety Code Section 8950.4, the Clerk of the Board is directed to publish notice pursuant to Government Code Section 6061 not less than 11 five days before the date of the hearing and post copies of this resolution in three public places in the district not less than 10 days before the date of the hearing. FORM APPROVED COUNSEL Roll Call: Ayes : Buster, Tavaglione, Venable, Wilson and Mullen Noes : None Absent : None A - SS ISKCONUNTT Y CO - UNSEL ~targarnOkcsmnsdtok,a~~ofa -arY by said Board ol Super- -m-zinset- Resolutions\2002-21 .doc II jaw $n]02 3.40 - ---- F I L E Office of County Auditor-Controller County Admmisttdve Ceater UYOLemooStmat,IlQFba htbmyJ .1Wbnra. CPA P.O. kr U26 Adtor4utNIk RhrtlddqCAm-I326 (909) 95s-uoo Robert Byrd, CGPM County of Rimidc FAX 609)95+Um Auhtlat AudItorC.DtroUcr February 20,2002 Mary Ellen Johnson, Foreperson 2001-02 Riverside County Grand Jury P.O. Box 829 Riverside, California 92502 Dear Ms. Johnson: We are responding to items # 3 and # 4 of the Grand Jury Report: Perris Valley Cemetery District, letter dated December 13, 2001, that pertain to the office of the Auditor- Controller.