Sonoma County Grand Jury
• 2022-2023
• Agency Response
Response to:
City of Sonoma Cemeteries
Rea No Considereo
⚠️ Aviso de traducción: Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
Note: Missing finding numbers detected: F5
Findings and Recommendations 6 findings
F1
Page 1
, F2, F3, F4, F5, F7 I (we) agree with the findings numbered: F3 F4 I (we) disagree wholly or partially with the findings numbered: F1 F2 F5 F6 F7 (Attach a statement specifying any portions ofthe findings that are disputed with an explanation of the reasons.)
No recommendations for this finding
F2
Page 2
Responsibility for manoging collection ond payment of soles tax on cemeteries' tongible items is not delegated to ony stoff member or deportment, which has contributed to the City's foilure to meet its responsibility to report ond poy the soles tox obligation. Response: We disagree partially with the finding, see response to Rl.
Related Recommendations (1)
R2
Page 4
By December 31, 2023, The City of Sonomo conducts o thorough onolysis of the systems, processes, ond procedures reloted to cemeteries, to include the current softwore progrom used. The Grond Jury is aware that the CW of Sonomd hds cited their intention, in their fiscol yeor (2022-23) gools, to complete o finonciol onolysis of the Cemetery Fund and develop o plon for resoludon of the deficit in the Fund, ond we encourdge the City to include on operotionol onalysis os well. (F7, F2, Fi, F4, F7) Response: This recommendation has been partially implemented and remaining implementation will occur as outline below. The City of Sonoma Cemeteries Monument Services Fee Form was updated in July 2023 to reflect the current actual costs incurred by the City for engraving services, Ring & Vase Sets, and Photographs. The revised form is in use for all service inquiries for the City Cemeteries. On July 18, 2023 City staff and EDA Land Plannin8 met to determine next steps based on findings included in the November 2022 City of Sonoma Cemeteries Planning Study including a financial analysis and development of a strategy to address the Cemetery Fund deficit. A proposed scope of work is being drafted and this analysis will be complete prior to December 31, 2023.
F3
Page 2
The cemeteries hove been losing money for on undetermined number of years and the operotion expenses must be subsidized onnuolly by the Endowment Fund which is not invested to generote odequote income; 550,000 hos been tronsferred for eoch of the post seven yeors ond presumobly will continue, resulting in the eventuol depletion of the Endowment Fund. Response: We agree with the finding.
No recommendations for this finding
F4
Page 2
Sonomo is underchorging for lettering services ond ring ond vose sets, resulting in finonciol loss to the Cemetery Enterprise Fund. Response: We agree with the finding. The Cemetery Endowment Fund is shrinking since the cemeteries ore neorly built out, therefore there ore limited opportunities to ossess endowment fees. The Fund does not oppeor to be invested bosed upon the Jinancial stotements. Response: We disagree partially with the finding. Based on the November 2022 City ofSonoma Cemeteries Planning Study by EDA Land Planning, there is room for increasing capacity in all three City-owned cemeteries to generate additional revenue and increase the endowment fund. Further evaluation of the finances and investment strategy will help to assess the full extent of groMh and revenue that can be anticipated,
No recommendations for this finding
F6
Page 2
Recently, the City of Sonomo hos hod high turnover in several senior manogement positions. No evidence of o policies ond procedures monuol exists for dny of the cemeteries, nor does the City publish informotion on cemetery fee schedules; oll indicoting neglect of cemetery operotions. Response: We disagree partially with the finding. Some procedures have been developed for sales and the process of working with customers. Additional policies and procedures are needed and will be developed as mentioned in response to R3.
No recommendations for this finding
F7
Page 2
The cemetery invoice forms do not have o line item for colculoting soles tox for tongible items therefore, the occounting sofiwore program used by Sonoma does not report on their soles tox liobility, resulting in failure to chore, collect, report, or poy soles tox to the CDTFA. Response: We disagree partially with the finding, see response to R1. RESPONSE TO GRAND JURY RECOMMENDATIONS
No recommendations for this finding