Tulare Public Cemetery District accepts March–May financials contingent on audit after public raises questions about $200,000 transfer and records

The Tulare County Board of Supervisors, convening as the Tulare Public Cemetery District board, voted 4–0 on July 8 to accept the district’s financial statements for March, April and May on the condition that the results be verified by an independent audit. Supervisor McCarrie made the motion; Supervisor Townsend seconded. Supervisor Shuckling did not vote because she was absent.

The vote followed extensive public comment and presentations by district staff that raised questions about internal controls, an unresolved transfer of $200,000 tied to pre-need funds and a recent surge in some expenses. The board emphasized the acceptance was contingent on an audit that will trace transfers and reconcile discrepancies identified by residents and the county’s bookkeeping.

District finance staff and the district manager described technical issues in how the county posted some transactions and outlined next steps to resolve outstanding transfers. Miss Bernardo, presenting the reports, said there had been “a hiccup from the county” in which a deposit meant for July posted to the endowment-unreserved account and was corrected in April. She also told trustees that tax revenue timing affected cash flow and that June reports were not yet available because county reports were still pending.

Public speakers focused on a resolution from the prior year, cited as “resolution 23 24‑7,” under which $200,000 was moved from account 886 (pre-need) into account 772 (restricted operating) with the intent to buy certificates of deposit. Several commenters said the CDs were not purchased and that the funds remained in the 772 account. Public commenter Xavier Abla said the district needs to either “use [the money] to purchase a CD” or return it to the pre-need account.

District Manager Clara (first name only in the record) explained that the bank’s rules required splitting deposits into two $100,000 CDs to stay within insurable limits; the original board approval imagined a single $200,000 CD, which never was finalized. She told trustees the audit will “trace it back” and staff will recommend a resolution to move completed pre-need contract proceeds into the appropriate operating accounts.

Board and staff also discussed other budget pressures identified in the packet. Clara said insurance costs had jumped well above prior budgeted levels — from figures discussed historically around $34,000 to a current bill near $102,000 — creating an unbudgeted gap that she said would deplete restricted savings if not addressed. She reported 300–302 internment services in the past fiscal year, with a recent count of 294 as of the latest month; the district estimates roughly 165–200 graves sell per year and has roughly 3,200 available graves at the North Cemetery, a figure that, at current sales rates, would exhaust capacity in about 15 years unless expansion planning is started now.

Clara and assistant grounds supervisor James Corral described staffing and maintenance shortfalls. The district currently lists seven grounds employees (one short of the eight approved positions) plus two temporary workers; managers said hiring and retention are difficult because the work is physically demanding and requires driving and equipment skills. Corral described frequent irrigation breaks and “hot spots” in turf and urged more maintenance resources; he said graves and service setups are typically two‑person tasks and that the current crew is stretched when unexpected service volumes occur.

Public commenters urged more transparency and stronger financial controls. Mary Cepeda urged creation of an accounting manual to “memorialize” policies and procedures; she cited the district’s auditor recommendation that an accounting manual would strengthen internal control and training for new employees. Other speakers, including Carlene Ringuis and Alberto Aguilar, pressed staff to clarify public‑records handling after what they said were delays or inconsistent PRA (Public Records Act) responses.

Board members said they were sensitive to the criticisms and stressed the need for a clean start. Supervisor Townsend told the public the board will “start a clean slate” and pursue an audit to identify and correct prior irregularities. The board recorded the financials as approved contingent upon confirmation of the upcoming audit.

Votes at a glance: motion to accept March–May financial statements contingent upon audit — approved 4–0 (Supervisor Shuckling absent). Motion to approve consent calendar items 2–4 — approved 4–0 (Supervisor Shuckling absent).

The board directed staff to provide follow‑up reports on the audit timetable, the status of the $200,000 and any recommended policy or pricing changes tied to long‑term funding and expansion plans.