TO: Honorable Board of Directors
FROM: Tracy A. Schulze, Auditor-Controller
REPORT BY: Christine Hernandez, Deputy Auditor-Controller
SUBJECT: Internal Audit Quarterly Internal Controls Review for the Napa-Vallejo Waste Management Authority for the Quarter Ended June 30, 2026
RECOMMENDATION
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Recommend acceptance of the Auditor-Controller’s Quarterly Internal Controls Review for the Napa-Vallejo Waste Management Authority for the quarter ended June 30, 2026. (Fiscal Impact: None, Discretionary)
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EXECUTIVE SUMMARY
The Internal Audit Section of the Napa County Auditor-Controller’s Office (Internal Audit) completed its quarterly review of internal controls for the Napa-Vallejo Waste Management Authority (Authority) for the quarter ended June 30, 2026.
Based on the procedures performed, Internal Audit concluded that internal controls over revenue and accounts receivable were adequately designed, implemented, and operating effectively as of June 30, 2026. Consistent with prior quarters, Internal Audit identified a minor variance consisting of a net cash overage of $40 for the quarter and a fiscal year 2025-26 cumulative net cash overage of $1,071. The resulting credit balance of $1,071 will be carried forward and applied to fiscal year 2026-27. Additionally, the Treasurer-Tax Collector’s Central Collections aging report identified customer accounts with balances exceeding $250 that had remained outstanding for 90 days or longer, totaling $2,927.
Action Requested: Recommend acceptance of the Auditor-Controller’s Quarterly Internal Controls Review for the Napa-Vallejo Waste Management Authority for the quarter ended June 30, 2026.
FISCAL & STRATEGIC PLAN IMPACT
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Is there a Fiscal Impact? |
No |
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Is it Mandatory or Discretionary? |
Discretionary |
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Discretionary Justification: |
Promotes accountability and transparency |
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Additional Information: |
Elevate County Service and Workforce Excellence |
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.