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 a...
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