Thurston County has two operating cemetery districts, District No 1 in Grand Mound/Rochester and District No. 2 in Yelm. The districts consist of a three-member non-partisan commission elected within the jurisdictions to serve staggered six-year terms. The commission is non-salaried but may be reimbursed for expenses.

Under state law, a commission is empowered to make and carry out contracts and to acquire, improve and operate cemeteries. It establishes fees and regulations for their use.

The budget is prepared by the district commission and certified by the Board of County Commissioners. The County Treasurer receives and disburses all revenues and maintains a cemetery fund for the district. Funding comes from revenue received through the sale of cemetery lots, from the district’s share of the junior taxing district levies and also from private donations.