Tulare County approves response to grand jury on special districts, board seeks state cemetery probe

The Tulare County Board of Supervisors on June 3 approved the county dministration raft response to the 2024 nd'025 Tulare County Grand Jury report titled "Failure of Oversight: Tulare County Special Districts" and directed staff to send a complaint to the California Department of Consumer Affairs, Cemetery and Funeral Bureau, asking it to investigate problems raised at the Tulare Public Cemetery.

The vote to approve the board response and to request the cemetery probe was unanimous among supervisors present, 4—or, 0 gainst, with Supervisor Dennis Townsend not voting because he was not in attendance.

The grand jury report found a pattern of limited financial transparency and noncompliance among some special districts, and the board's draft responses agreed with all four findings. Israel Sotelo, chief of staff to the board, summarized the county raft response and told supervisors the county would support limited pilot options to help districts comply with audit requirements while noting feasibility and cost issues must be further analyzed by the auditor's office.

Why it matters

Grand jury findings that special districts lack consistent audited financials or easy-to-find disclosures can affect taxpayer oversight and the delivery of local services. Several speakers at the meeting urged stronger oversight, saying existing appointment powers do not allow the county to remove board members once appointed.

What the board said and did

Sotelo read the findings and draft responses into the record, saying the board agreed with the grand jury that many special districts are not meeting state disclosure and audit requirements. The draft responses stated the county would consider a pilot program in the auditor's office to prepare reviewed financial statements for districts that cannot afford full audits, and that other proposals (for the county to withhold funds or levy fines) would require changes in state law.

During the public-comment period, Vicky Gilson, who identified herself as a concerned resident, urged the supervisors to take action regarding Tulare Public Cemetery and highlighted both grounds-keeping and financial-control concerns. "Cemeteries are sacred to us. That's where our loved ones are buried. We do not need chaos," Gilson said.

Supervisor Larry McCarrie, who moved approval of the board response, said the board has repeatedly encountered problems with special districts during his time in office and that "drastic measures is what we have to take" in cases where governance has broken down. McCarrie also asked staff to draft and send a letter to the state Cemetery and Funeral Bureau asking for an investigation into the Tulare Public Cemetery's governance and finances; that motion passed 4—or, 0 gainst (Townsend not voting).

What the report recommended and the county's response

- The grand jury recommended county statute or other steps to enable the auditor-controller to produce reviewed financials for noncompliant special districts; the board response said this recommendation requires further analysis and that a cost/feasibility study by the auditor would be necessary.

- Another recommendation suggested the county contract with CPAs to audit troubled districts; county staff noted many special districts have too few transactions to cover audit costs and said implementation details would be for the auditor to determine.

- Recommendations asking the county to withhold funding or levy fines were marked by the county as outside the board's current authority and would require state law changes.

Clarifying details

- The grand jury report covered multiple special-district governance problems and the board was asked to respond to all four findings and six recommendations.

- The board agreed with the grand jury's four findings, but several recommended remedies were described in the county response as requiring further analysis or state legislative changes.

- The board directed staff to prepare and send a complaint to the California Department of Consumer Affairs, Cemetery and Funeral Bureau, asking for an investigation of Tulare Public Cemetery; that request was made as part of a separate motion and passed 4—or, 0 gainst (Townsend not voting).

Meeting context and next steps

Board staff and the auditor's office will analyze feasibility and costs for any pilot programs to provide reviewed financials or contracted audits for special districts. The board indicated it is pursuing legislation in Sacramento to give counties more tools to address nonperforming special-district board members.

The grand jury issue and the Tulare Public Cemetery concerns were discussed at length during the untimed portion of the June 3 meeting and prompted public comment and follow-up action by the board.