TO: Board of Supervisors
FROM: Tracy Schulze, Auditor-Controller
REPORT BY: Paul Phangureh, Internal Audit Manager
SUBJECT: Acceptance of the Internal Audit Quarterly Monitoring Report for Napa Housing Authority for the Quarter Ended June 30, 2022
RECOMMENDATION
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Auditor-Controller requests the acceptance of the internal audit quarterly monitoring report to the Napa County Housing Authority for the quarter ended June 30, 2022.
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EXECUTIVE SUMMARY
Based on our review, we believe that California Human Development Corporation (CHDC) was in compliance with the policies and procedures established by the Authority's Board of Directors for the quarter ended June 30, 2022. However, during testing, we did note one general ledger entry error when recording revenue (deposit).
FISCAL & STRATEGIC PLAN IMPACT
Is there a Fiscal Impact?
No
County Strategic Plan pillar addressed:
Effective and Open Government
ENVIRONMENTAL IMPACT
ENVIRONMENTAL DETERMINATION: The proposed action is not a project as defined by 14 California Code of Regulations 15378 (State CEQA Guidelines) and therefore CEQA is not applicable.
BACKGROUND AND DISCUSSION
Napa County Housing Authority (Authority), a public housing authority established pursuant to California Health and Safety Code section 342000 et seq., is the owner of three farm worker housing centers (Centers) located in Napa County:
1) River Ranch, located at 1109 Silverado Trail, St. Helena
2) The Calistoga Center, located at 3996 N. St Helena Highway, Calistoga
3) The Mondavi Center, located at 5585 Silverado Trail, Napa
The Authority has an Agreement with California Human Development Corporation (CHDC), a nonprofit corporation, to manage the day-to-day activities at the Centers. CHDC has designated employees, who are the Centers' Managers and a Fiscal Analyst, to be responsible for collection of lodger fees in accordance with the rates and policies established by the Authority's Board of Directors. The current rate for lodgers is...
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