The Tulare Public Cemetery District (the Tulare County Board of Supervisors sitting as the cemetery board) approved the consent calendar and accepted a report on August 2025 financials and internment counts at a public meeting in October 2025.

Multiple residents used the public‑comment period to press the board for clearer accounting and compliance with state cemetery law. Alberto Aguilar told the board that the district was "not in compliance with" Health and Safety Code sections 9000 through 9083 and cited specific sections he said had not been followed. Mary Cepeda and others questioned transfers between the endowment and operating funds and alleged recordkeeping errors.

District Manager Clara presented the financial report and said she reorganized the profit‑and‑loss statement by fund so that costs and the cost of goods sold (vault purchases, etc.) would be clearer. She explained that "undeposited funds" listed as other current assets were checks received and recorded before they were taken to the bank. She also described how insurance and workers' compensation payments are split across accounting lines.

Board members asked detailed questions about reconciliations and check sequencing. Supervisor McCarrie pressed staff on several line items, asking, "Just carried over since when?" and seeking clarification of bill payments, check numbers and grave repurchases. Clara said some checks issued before the board’s change in policy for repurchases remained outstanding and explained that checks may be issued later because the county’s payment process can delay disbursement.

During public comment, Mary Cepeda asserted the board had approved fund transfers in prior meetings and raised specific amounts and resolutions, saying the board moved money between the endowment‑care and operating funds in 2024 and 2025 and that the remaining balance in one endowment account was small. Linda Malloy, a former audit committee member, said she found a mismatch between the July 31 bank balance shown on the bank statement and the reported August balances in the packet.

The board approved the consent calendar (items 2 and 3) on a motion by Supervisor Shuckling and second by Supervisor Townsend; the motion passed unanimously. Later, after discussion of the August financials and internment counts, the board voted to accept the report on a motion by Supervisor McCarrie, seconded by Supervisor Shuckley; that motion also passed unanimously.

The meeting included several requests from speakers for follow‑up actions: Anna Lamon asked the board to adopt a resolution about a cemetery record worksheet she described as an evidentiary form; Mary Cepeda asked that private family meetings with staff be held behind a closed door for privacy and said she would return to follow up on unresolved record issues. The board did not announce any additional directions or formal investigations on the record at the time of the vote.

The board later adjourned to closed session; counsel indicated no announcement was anticipated upon return.

Votes at a glance

- Consent calendar (items 2 & 3): motion by Supervisor Shuckling, second by Supervisor Townsend — passed unanimously.
- Item 4 (accept August 2025 financial report and internment count): motion by Supervisor McCarrie, second by Supervisor Shuckley — passed unanimously.

Speakers (selected)

- Clara (District Manager), government staff
- Supervisor Shuckling, government
- Supervisor Townsend, government
- Supervisor McCarrie, government
- Mary Cepeda, resident/citizen
- Alberto Aguilar, resident/citizen
- Anna Lamon, resident/citizen
- Linda Malloy, resident/citizen

Authorities

- Health and Safety Code, sections 9000–9083 (referenced in public comment by Alberto Aguilar)
- Resolution references cited by public commenters: "Resolution 2023/24-7" and "TPC2025-022" (as described during public comment — document copies and exact board records were requested by speakers)

Clarifying details

- Fund numbers and amounts mentioned by public speakers: transfer amounts cited included $77,211.41 (public comment claim), $250,000 (reported transfers cited in public comment), and a remaining endowment balance stated as $2,998.43 in public comment.
- Insurance line items discussed: one profit-and-loss line read roughly $55,079.8 (annual insurance budget line) while workers' comp lines were separately listed (public discussion approximated combined insurance totals near $86,000).
- Checks and dates queried: several checks in late July (e.g., check numbers in the 5060s range) were referenced as cashed after the board's earlier policy change on grave repurchases.

Community relevance

- Geography: Tulare County
- Impact groups: local residents and families using cemetery services; employees responsible for grounds and records; funeral homes (indirectly referenced when discussing cremation vs. burials)

Provenance

- Topic introduction and finish in the meeting transcript: public comment sequence began at 14:39 and financial presentation began at 26:22; the vote to accept the August report occurred at 51:21.

Salience

- Overall: 0.75 (board action on finances and repeated public allegations of legal noncompliance make this locally significant)