TO: Board of Trustees
FROM: Steven Lederer, Director of Public Works
REPORT BY: Justine Leuthold, Staff Services Analyst I
SUBJECT: Fiscal Year 2026-27 Monticello Public Cemetery District and Endowment Fund Budget Hearing
RECOMMENDATION
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Conduct a Public Hearing to consider testimony on the Fiscal Year 2026-27 recommended budget for the Monticello Public Cemetery District for a total appropriation of $112,742 for cemetery operations, and $12,000 for the endowment fund. (Fiscal Impact: $57,665 Net Use of Fund Balance for operations and $9,400 Net Use of Fund Balance for the endowment fund; 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 2026-27 recommended budget for MPCD cemetery operations (Subdivision 2860000) includes estimated revenue of $55,077 collected from property taxes, interest earnings, sales of burial rights, and intrafund transfers-in from the endowment fund. The estimated appropriations of $112,742 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 2026-27 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 $12,000 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 were completed in fiscal year 2025-26.
Staff have taken actions to reduce expenses as much as practical, but the budget remains structurally unbalanced, resulting in depletion of fund balance, which currently stands at approximately $130,000. Staff will be working this year to resolve this imbalance, either through further reductions in expenses, increases in revenues, or most likely a combination of the two. Final adoption of the budget will be on the June 23, 2026 consent calendar.
Procedural Requirements:
1. Open Public Hearing
2. Staff Report
3. Public Comment
4. Board Discussion
5. Close Public Hearing
FISCAL & STRATEGIC PLAN IMPACT
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Is there a Fiscal Impact? |
Yes |
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Is it currently budgeted? |
No |
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Is it Mandatory or Discretionary? |
Discretionary |
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Discretionary Justification: |
Establishing the Annual Budget |
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Is the general fund affected? |
No |
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Future fiscal impact: |
The budget is for Fiscal Year 2026-27 only. |
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Consequences if not approved: |
Without the budget adoption, MPCD will not have the appropriate spending authority needed for Fiscal Year 2026-27. |
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Strategic Initiative: |
Elevate County Service and Workforce Excellence |
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.