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Findings 13 findings
F1
Despite the CCDs being independent special districts, they often operate without a consistent or reliable authority structure or support from the County. Yet, the BOS may have options under CHSC sections 9026 and 9027 to reconstitute cemetery boards of trustees.
F2
Communication between the various jurisdictions, including state, County, LAFCo Board, and independent CCDs, is rare and CCDs are often concerned about reliable funding to perform their duties.
F3
Controls over data on cemetery records are virtually non-existent and aside from paper records housed in board members’ homes (or garages or barns), there is no redundancy in record keeping that would allow for continuity of services under catastrophic conditions.
F4
Very few people know that there is a system of independent CCDs, that the public has access to these cemeteries, or that they are paying into the system.
F5
The County's website and social media platforms lack sufficient information about the Cemetery Districts, including general details, vacancies, service initiatives, accessibility, and burial opportunities. Additionally, the available content is poorly organized and difficult to locate online. Browns Valley Cemetery District website. https://brownsvalleycemetery.specialdistrict.org/. (retrieved: March 26, 2025) 16
F6
Due to the limited visibility of CCD operations, County officials—whether elected or appointed—and the public, have insufficient knowledge of district activities and frequently fail to recognize the challenges they face.
F7
Many districts are not compliant with state law and struggle to hold regular meetings. They are often behind on regular financial audits, if they conduct them at all.
F8
Marysville CCD faces distinct jurisdictional challenges and lacks a dedicated tax base to generate consistent property tax revenues, thereby making it reliant upon the City budget and charitable donations to support its maintenance and operations.
F9
The BOS has not adopted a Sphere of Influence (SOI) resolution since 2010.
F10
There appears to be little desire for reimagining boundaries, consolidations, or annexations; especially with the districts themselves.
F11
Although cemetery boundaries encompass most of the County’s jurisdiction, some CCDs have overlapping SOIs and other territories in the County lack access to a public cemetery district.
F12
Yuba County LAFCo has not performed its regular, mandated MSR for the whole County—which would include a review of the CCDs—since 2008.
F13
Recruiting and maintaining interested, qualified, and active board members for the CCDs is difficult, leaving some boards with gaps in time where there is either no quorum or a tenuous quorum present to hold a meeting.
Recommendations 13
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R1The BOS should adopt a resolution outlining the County’s roles and responsibilities with appointments, financial processes, or compliance with any other legal mandate in its relationship with CCDs outlining how each county department is required to, can and should support the CCDs as independent special districts without sacrificing the CCD’s autonomy or overburdening the county departments.
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R2The BOS should implement a policy on regular communications between the various jurisdictions, including state, County, LAFCo Board, and independent CCDs to allow for free- flowing information and to prevent catastrophic events without impinging upon the autonomy of the CCD boards. 17
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R3The BOS should coordinate a joint Memorandum of Understanding (MOU) with each of the CCDs to create a set of procedures and controls regarding assorted cemetery data and records. Through collaboration with County officials and the County historical commission, these MOUs could develop a streamlined and secure record storage process—either in the cloud or on a shared server—that minimizes barriers to entry, protects privacy, and offers redundancy to ensure continuity during emergencies.
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R4The BOS is encouraged to draft a resolution acknowledging the existence of CCDs, their purposes, and how the public can better associate and access these special districts on a prominent page on the County’s website and/or a regular feature on the County’s social media platforms.
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R5The County should improve its website and/or social media platforms and provide an easy to find and accessible page dedicated to CCDs.
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R6Although not mandated by law, CCDs may find it beneficial to maintain a basic website to provide relevant and timely information. This could include meeting agendas and minutes, independent audits, and details about the burial process. They may also consider a social media presence to let their constituents and other public officials know what is going on in the district. This can also be achieved by integrating the CCDs' websites with the County websites on the special districts' page. Should an extraordinary event occur, CCDs should send notices to the BOS, Clerk of the Board, and County Administrator so they may be able to take appropriate action, including the appointment of new members to vacant board seats.
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R7For those that have not done so, CCDs may avail themselves of membership in the California Association of Public Cemeteries or California Special Districts Association. Where resources are limited, they may consult with these groups, as well as the Golden State Risk Management Authority for best practices and strategies. The BOS and other elected and appointed officers, other CCD board members, as well as LAFCo, may provide expertise and assistance in the course of their work and/or by offering certain services at a reasonable cost.
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R8Marysville CCD may want to approach the Yuba County LAFCo to address its jurisdictional issues by expanding their boundaries to the whole city to increase their tax base to provide for regular property tax revenues.
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R9The BOS needs to adopt a new SOI resolution and coordinate with LAFCo to conduct a SOI study.
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R10Yuba County LAFCo, in consultation with the BOS, each of the CCD boards, and other County officers, should engage in a public town hall conversation about options for improving 18 CCD governance, maintenance, and resources. They may consider creating a County Service Area (CSA) to deliver a higher level of service for public cemeteries.
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R11Yuba County LAFCo should promptly engage in another SOI study and consider adjusting the boundaries of all the districts to account for territory not covered under the current boundaries. Yuba County LAFCo may provide a series of proposals for consolidation, annexation or dissolution of the boundaries, providing for fewer districts or centralizing resources, including a singular CCD controlled by a County-wide board that would operate all CCDs in the County.
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R12The Yuba County LAFCo should perform an MSR for the whole County, including a comprehensive review of the CCDs.
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R13The BOS should strengthen recruitment efforts by improving public announcements, collaborating with affinity or service groups, working with the County historical commission and considering training programs or incentives to attract qualified candidates for board service.