To: Board of Supervisors
From: Dan Mierzwa, Treasurer-Tax Collector
Report Title: AUTHORIZE the Treasurer-Tax Collector to Work with Byron-Brentwood-Knightsen Union Cemetery District for Withdrawal of District’s Money from the County Treasury
☐Recommendation of the County Administrator ☐ Recommendation of Board Committee
RECOMMENDATIONS:
AUTHORIZE the Treasurer-Tax Collector, on behalf of the County, to work with Byron-Brentwood-Knightsen Union Cemetery District (BBKUCD) to determine a mutually acceptable date for withdrawal of BBKUCD’s monies from the County Treasury, pursuant to Resolution No. 2025.02-2 adopted by BBKUCD.
FISCAL IMPACT:
None.
BACKGROUND:
BBKUCD is a special district of Contra Costa County, which was formed in 1928 to run a cemetery under the California Public Cemetery Act of 1909. BBKUCD is governed by a three-person Board of Trustees. Board members are appointed by the Contra Costa County Board of Supervisors.
California Health and Safety Code section 9077 provides that a public cemetery district that has total annual revenues greater than five hundred thousand dollars ($500K) may withdraw its funds from the control of the county treasurer. In order to do so, California Health and Safety Code section 9077 requires the district board of trustees to adopt a resolution that 1) states its intent to withdraw its money from the county treasury; 2) appoints a district treasurer or adopts a procedure for the appointment of a district treasurer; 3) fixes the amount of the bond for the district treasurer and other district employees who will be responsible for handling the district’s finances; 4) adopts a system of accounting and auditing that shall completely and at all times show the district’s financial condition, and adhere to generally accepted accounting principles; 5) adopts a procedure for drawing and signing warrants, provided that the procedure adheres to generally accepted accounting principles; 6) designates a bank or a savings and loan association as the depositary of the district’s funds.
The BBKUCD Board of Trustees adopted Resolution No. 2025.02-2 (the “Resolution”) on February 19, 2025, attached hereto, pursuant to California Health and Safety Code section 9077. The Resolution states and specifies 1) the intent of BBKUCD to withdraw its money from the Contra Costa County Treasury; 2) appointment of the District Manager, Patricia A. Howard as Treasurer of the BBKUCD; 3) its insurance with Golden State Risk Management Authority pursuant to California Government Code sections 53226.3, 1480 and 1481 in lieu of providing a bond; 4) adoption of GAAP and GASB compliant system of accounting and auditing; 5) adoption of GAAP and GASB compliant fund controls; and 6) Five Star Bank as designated depository of BBKUCD’s money.
California Health and Safety Code section 9077, subdivision (c), instructs that BBKUCD’s Board of Trustees and the County Board of Supervisors shall determine a mutually acceptable date for the withdrawal of BBKUCD’s funds from the County treasury, not to exceed 15 months from the adoption date of Resolution 2025.02-2. BBKUCD’s Resolution No. 2025-02.2 was adopted on February 19, 2025, therefore, the withdrawal must occur by May 19, 2026.
CONSEQUENCE OF NEGATIVE ACTION:
BBKUCD’s Resolution will either not be implemented or implementation may be delayed.