TO: Board of Supervisors
FROM: Tracy A. Schulze, Auditor-Controller
REPORT BY: Christine Hernandez, Deputy Auditor-Controller
SUBJECT: Donations Report for the Quarter Ended June 30, 2026
RECOMMENDATION
title
Accept and file the quarterly report of cash and non-cash donations received for the quarter ended June 30, 2026. (Fiscal Impact: $73,953 Revenues, Various Divisions; Budgeted; 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the Napa County Board of Supervisors (Board) adopted Resolution No. 2025-80, which consolidated, updated, and in part superseded Napa County Resolutions Nos. 99-56, 05-40, 06-120, and 08-171.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 and Department Heads within specified limits, with all other donations requiring acceptance by the Board of Supervisors.
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.
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 June 30, 2026, Napa County departments reported total cash and non-cash donations in the amount of $73,953. A breakdown of all known donations is included in the attached correspondence.
Requested Action: Accept and file the quarterly report of cash and non-cash donations received for the quarter ended June 30, 2026.
FISCAL IMPACT
|
Is there a Fiscal Impact? |
Yes |
|
Is it currently budgeted? |
Yes |
|
Where is it budgeted? |
Animal Shelter, Library, Health and Human Services |
|
Is it Mandatory or Discretionary? |
Discretionary |
|
Discretionary Justification: |
Donations provide additional resources to support County programs and services and reduce the need for County funding for the purposes specified by the donors. |
|
Is the general fund affected? |
No |
|
Future fiscal impact: |
None |
|
Consequences if not approved: |
Funds will be returned to the donors. |
|
Additional Information |
Strategic Initiative: 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.