The Hopland Cemetery District

The Hopland Cemetery District has not had in place any written policy, operational procedures, or job descriptions for any officers or workers of the Cemetery District. One exception is a caretaker/secretary job description authorized in 1987 and never implemented.

The Grand Jury was unable to locate and obtain all of the original burial maps and most of the records for the period prior to late 1980s. This has created a situation at the cemetery where nobody is certain exactly where everyone is buried.

Interviews with past trustees of the District show a pattern of turmoil and conflict between factions of the Hopland community. This same situation has been evident within the Cemetery District itself.

With the exception of the Grand Jury, no local government agency has direct oversight responsibility of the Hopland Cemetery District.

Most past trustees of the Hopland Cemetery District were not aware of provisions in the California Government Codes and the California Health and Safety Codes that pertain to the District.

From the end of 1999 through the beginning of 2002 the Hopland Cemetery District operated with only one trustee. California Health and Safety Codes, section §8950, requires at least three trustees and, after a vacancy exists for 90 days, section 1779 of California Government Codes gives authority to the Board of Supervisors to fill such vacancies. In addition Health and Safety Codes, section §8950.3, gives procedures and authority to the BOS to act as cemetery district trustees. During that period the public was uninformed as to when district business was being conducted, in violation of the Brown Act.

For the years 1999,2000,2001 no yearly audit to the Auditor-Controller, no yearly financial report to the Board of Supervisors and no yearly budget to either entity was turned in. State Government Codes, sections §26909 and §53901, and State Health and Safety Codes, section §8970, §8990 and §8991 require such reporting. Pursuant to section §26909 of State Government Code the County Auditor-Controller has authority to compel annual audits.

Health and Safety Codes section §8982 requires all District money be deposited with the County Treasurer. In violation the Hopland Cemetery District maintains a separate account with the Savings Bank of Mendocino County. The Grand Jury has been advised that such an account might be acceptable and proper solely as a conduit to transfer money to the County and possibly for use as petty cash. Through 1998, 39 the county auditor advised the Hopland Cemetery District to better record the activity of this account. From the end of the year 1999 through the beginning of 2002 no deposits other than tax revenue were placed in county accounts. During this period goods and services were paid out of both County and Savings Bank accounts.

No endowment care money was deposited from late 1999 through early 2002 in the County-held endowment care fund. California Health and Safety Codes, section §9005, provides that all endowment care revenues shall be deposited with the County Treasurer to be placed in this fund. The Grand Jury was unable to determine how much, if any, of the required endowment care money was collected during that time.

County records show from the year 1995 through 1999 a growing positive year-end balance for the Hopland Cemetery District’s County- held operating fund. At the end of 1999 this was $4079. By the end of 2001 the balance dropped to a $4000 deficit. This deficit still exists. The Endowment Care Interest fund also has a negative balance.

Health and Safety Codes section §8963 requires districts to prepare and maintain an up-to-date map of the cemetery and to keep a record of all remains interred, stating name, age, place of death, date of internment, plot number, and name and address of funeral director. Maps and records are missing.

State Government Code §56430 was added in the year 2000 giving LAFCO the responsibility of doing service reviews on Special Districts. Such reviews are to include, “Infrastructure needs and deficiencies”, “Evaluation of management efficiencies” and “Local accountability and governance”. Locally these reviews have not been implemented for lack of guidelines and funding.

Hopland Cemetery District payroll and expenses have been paid for without proper documentation or time cards.