CA SB1040

Establishes a 1:1 state matching funds program for veterans cemetery maintenance, where the state matches local contributions from individuals, veterans service organizations, local governments, or private donors up to $250,000 per cemetery per fiscal year

Creates the Veterans Cemetery Maintenance-Endowment Account in the General Fund, administered by the Department of Veterans Affairs, with funds distributed upon legislative appropriation

Requires veterans cemeteries to apply to the Department of Veterans Affairs to participate and submit annual maintenance and condition reports including balance sheets, expenditures, and deferred maintenance backlog estimates

Limits matching funds eligibility to state, federal, or tribal veterans cemeteries located in California

Mandates the department conduct a five-year program review and provide the Legislature with reports on participating cemeteries, total state matches, and fund performance