Tulare Public Cemetery District adopts FY 2025–26 budget amid public concern over maintenance and finances

The Tulare Public Cemetery District on Aug. 26 adopted its fiscal year 2025–26 final budget following a public hearing in which residents raised concerns about grounds maintenance, alleged misuse of funds, and accounting clarity.

The board voted unanimously to adopt the budget after staff presented line-item details and answered multiple questions from trustees. The hearing included detailed discussion of staffing costs, a $60,000 line for concrete bases matched by $60,000 in revenue, and a $150,000 repairs-and-maintenance allocation that staff said covers equipment, herbicide and burial-service supplies.

Why it matters: the district manages public burial grounds used by thousands of Tulare County families. Budget lines and accounting practices determine how much of the district’s revenue is available for routine maintenance, capital work and pre-need contracts that are intended to fund care in future years.

Public testimony and allegations Several residents told the trustees they were worried about the condition of graves and turf and raised broader questions about district finances. Alberto Aguilar, a member of the public who said he had submitted multiple Public Records Act requests, alleged "misuse of public money, falsification of financial records, abuse of authority and non compliance with the policies and laws that govern public cemeteries." Aguilar said he believes more than $1,500,000 was transferred in fiscal year 2024–25 into a Bank of the Sierra revolving fund account without proper authorization and referenced Health and Safety Code and Government Code sections in his remarks.

Vicky Gordon, another commenter, showed photos of bare dirt, puncture vine and sparse turf around grave sites and asked, "if staff is accountable for the care and maintenance, why after 5 months, does it still look like those photos?" She said the condition was "completely unacceptable." Other commenters asked for clearer maintenance plans and logs, noted dead trees and raised concerns about water use and sprinkler coverage.

Staff presentation and board questions District Manager Clara (last name not specified) presented the budget and answered detailed line-by-line questions from trustees. She said overtime is authorized as needed and approved through the grounds supervisor; she confirmed payroll was adjusted in the year-end financials to include nine days of June payroll that were accrued to the fiscal year, increasing payroll expense by about $14,000 to reflect actual hours worked. "We adjusted the payroll to include 9 days," Clara said when explaining the year-end corrections.

Board members pressed staff on several items: why director stipends remained in the draft despite trustees waiving them; whether concrete base charges are treated as deposits passed through to Barnes Memorial; the low vehicle-maintenance allocation; and the method used to estimate burial-income projections given a higher share of cremations. Staff said the $60,000 concrete-base amount is collected at time of service and passed to Barnes Memorial under a vendor arrangement, and that revenues from farm leases and other sources are included in the operating totals.

Actions taken - The board voted to adopt the Tulare Public Cemetery District fiscal year 2025–26 final budget (motion recorded during the meeting; vote recorded as unanimous). The adopted budget includes total operating revenues and expenses reflected in the packet presented to trustees. - The board approved an audit engagement letter with the Tulare County Auditor-Controller to audit the district’s books and records for fiscal years 2021–22 through 2024–25; the motion passed unanimously after public comment urging a forensic audit. - The board accepted corrected June 2025 financial statements after staff explained payroll accruals and a $50,000 transfer that was now recorded on the profit-and-loss statement; that acceptance passed unanimously.

Board direction and follow-ups Trustees asked staff for clearer year-over-year comparisons (budget-to-actual columns) and recommended a midyear budget-status update (roughly six months into the fiscal year) and quarterly updates so the board can track revenue and expenditures and make timely adjustments. Staff agreed to provide prior-year budget numbers side-by-side in future presentations and to return with additional supporting documentation requested by trustees.

Manager’s report and operational notes Clara reported the cemetery currently has six groundskeepers and an interim grounds supervisor and said staff had prioritized spraying and other grounds work during the heat. She told the board that a family’s request to place a larger headstone had been identified as a monument-maker error; staff said the vendor was remaking the stone and the family had been informed. "It's being remade," she said of the infant headstone that had been discussed during public comment.

What remains unresolved Residents continued to press for a forensic-style audit rather than a routine audit by the county auditor; the board approved the county audit engagement but did not change it to a forensic audit during the meeting. Commenters also sought clearer documentation of pre-need money handling, the status of transfers between accounts and more explicit maintenance logs and plans.

The board adjourned the cemetery district meeting after completing its scheduled items and recessed to closed session for a litigation matter previously reported out.

Ending note: the board and staff committed to more frequent budget updates and clearer year-over-year materials; residents and trustees agreed to pursue additional documentation during the auditor’s review so questions about transfers and contract passthroughs can be addressed in the audit process.