Residents press trustees on July financials and accounting; board accepts report and cites ongoing audit

Trustees of the Tulare Public Cemetery District received the July financial report and internment count and approved it by a 4-0 vote while residents and trustees pressed staff for clearer reconciliations and for details about how prepaid sales and projected property tax revenues were being reported.

At the meeting, staff presented the July reconciliation and noted 34 interments for the month and that summer irrigation and temporary labor had pushed some expenses higher. The financial packet's format lists monthly actuals and the annual budget, and staff said the cost-of-goods-sold plus operating expenses together produce the total budget line.

Residents raised several accounting concerns. Mary Cepeda, who prepared her own side-by-side figures, said she could not reconcile varying totals across versions of the packet and asked who prepared the numbers. Xavier Avila and other commenters argued the packet included prepaid sales and projected property-tax revenue that had not yet reached the account; Avila said including those items without clearer labels gave a misleading net-income figure and that when prepaid receipts and projected taxes are excluded the month shows a small deficit rather than the stated positive net.

Board members requested clearer presentation going forward. Supervisor McCarrie asked for the profit-and-loss report to include two additional columns: “remainder of budgeted amount” and “percent of total,” to make at-a-glance assessment easier. Staff said they would add the requested columns and supply greater detail on line items flagged by trustees — for example, miscellaneous revenues tied to extra services and the combined “Golden State” insurance package reflected in the auto-insurance total.

County staff and auditors offered context about budgeting: a county representative explained that budgets are spending plans and regular updates are expected; actuals can deviate as events and costs change. The board has commissioned a multiyear audit covering the district's past five years; staff said auditors had begun work and that the audit will help clarify historical transactions and balances.

Trustees voted to accept the July financials. Supervisor McCarrie moved acceptance, Supervisor Townsend seconded, and the motion passed 4-0 with Supervisor Vanderpool absent.

Residents continued to press for ongoing transparency: questions included the number of checks issued against the district's bank account, any overdraft charges previously noted, and whether county accounting assistance or the auditor would provide reconciliations to the public. Staff and county representatives said they are reviewing records and will provide additional detail to the board and the public as the audit proceeds.