TO: Board of Trustees
FROM: Steven Lederer, Director of Public Works
REPORT BY: Kat Chambers, Staff Services Analyst II
SUBJECT: Public Hearing for the recommended budgets for Monticello Public Cemetery District and Endowment Fund for Fiscal Year 2025-26
RECOMMENDATION
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Conduct a Public Hearing for the Monticello Public Cemetery District Budget to consider testimony on the Fiscal Year 2025-26 recommended budget for total appropriations of $133,484 for cemetery operations, and $58,000 for the endowment fund. (Fiscal Impact: $32,407 Net Use of Fund Balance and $55,400 Net Use of Endowment; Monticello Public Cemetery District; Discretionary)
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BACKGROUND
Napa County Public Works administers MPCD operations, including sales of burial rights, burials, landscaping, general maintenance, and administrative services. The proposed budget includes appropriations necessary to continue operation and maintenance of the cemetery in compliance with a combination of state laws, regulations, and Board of Trustees ordinances; including the California Health and Safety Code, California Cemetery and Funeral Bureau, and the California Code of Regulations.
The fiscal year 2025-26 recommended budget for MPCD cemetery operations (Subdivision 2860000) includes estimated revenue of $101,077 collected from property taxes, interest earnings, sales of burial rights, and intrafund transfers-in from the endowment fund. The estimated appropriations of $133,484 include costs for County Counsel legal services, native plant restoration, completion of tree planting, landscape maintenance, rental of portable restroom, utility water expense, general operations, and administrative services.
The fiscal year 2025-26 recommended budget for the endowment fund (Subdivision 2861000) includes estimated revenue of $2,600 collected from interest earnings and burial plot sales. The estimated appropriations of $58,000 is derived from a single intrafund transfer-out to help fund cemetery operations.
The Monticello Public Cemetery was impacted by past wildfires. In response, the MPCD Advisory Committee approved several landscaping projects to rehabilitate the cemetery, including irrigation repairs, grass seeding, native plant restoration, and tree planting. These improvements began in fiscal year 2024-25 and are scheduled for completion in fiscal year 2025-26. With the landscaping and infrastructure improvements bringing the cemetery up to standard, future fiscal years will see a significant decrease to operational expenditures beginning in fiscal year 2026-27, as only routine maintenance will be required going forward.
Requested Actions:
1. Open Public Hearing.
2. Staff reports.
3. Public comment.
4. Close Public Hearing.
5. Continue item to Tuesday, June 24, 2025 consent calendar.
FISCAL & STRATEGIC PLAN IMPACT
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Is there a Fiscal Impact? |
Yes |
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Is it currently budgeted? |
Yes |
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Where is it budgeted? |
Fund 2860 |
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Is it Mandatory or Discretionary? |
Discretionary |
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Discretionary Justification: |
A budget must be established to expend funds to cover the obligations of the Monticello Public Cemetery District. |
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Is the general fund affected? |
No |
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Future fiscal impact: |
Establishes the budget authority for Fiscal Year 2025-26 only. |
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Consequences if not approved: |
Without budget adoption, MPCD will not have spending authority in Fiscal Year 2025-26 and would default on their obligations. |
ENVIRONMENTAL IMPACT
ENVIRONMENTAL DETERMINATION: The proposed action is not a project as defined by 14 California Code of Regulations 15378 (State CEQA Guidelines) and therefore CEQA is not applicable.