TO: Board of Supervisors
FROM: Tracy A. Schulze, Auditor-Controller
REPORT BY: Christine Hernandez, Deputy Auditor-Controller
SUBJECT: Donations Report for the Quarter Ended December 31, 2025
RECOMMENDATION
title
Accept and file the quarterly report of cash and non-cash donations received for the quarter ended December
31, 2025. (Fiscal Impact: Increased Revenues, Discretionary)
body
BACKGROUND
On July 29, 2025, the Napa County Board of Supervisors (Board) adopted Resolution No. 2025-80, which
consolidated, updated, and in part superseded Napa County Resolutions Nos. 99-56, 05-40, 06-120, and 08-
171. The consolidated resolution delegates authority to accept donations to Department Managers, Department
Heads, and the Board, as appropriate.
Pursuant to the resolution, the Auditor-Controller is responsible for compiling, on behalf of the Board, a
quarterly report summarizing donations received by County departments. Each department provides data
describing the source and value of donations received during the reporting period. The Auditor-Controller then
aggregates and submits this information to the Board at least quarterly.
The Internal Audit Division of the Auditor-Controller’s Office (Internal Audit) has prepared the attached report
based on department-submitted data, a review of Board agenda items approving donations, and deposits
recorded to the County’s general ledger. Internal Audit believes this report accurately reflects all donations
received during the quarter.
For the quarter ended December 31, 2025, Napa County departments reported total cash and non-cash
donations in the amount of $117,027. A breakdown of all known donations is included in the attached
correspondence.
Requested Action: Accept and file the report.
FISCAL IMPACT
|
Is there a Fiscal Impact? |
Yes |
|
Is it Mandatory or Discretionary? |
Discretionary |
|
Discretionary Justification: |
Board approval is required to accept donations exceeding limits cited in the Resolution |
|
Is the general fund affected? |
Yes |
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Future fiscal impact: |
Increased Revenue |
|
Consequences if not approved: |
Funds will be returned to the donor(s) |
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.