TO: Board of Supervisors
FROM: Tracy Schulze, Auditor-Controller
REPORT BY: Susan MacDonald, Internal Audit
SUBJECT: Internal Audit Quarterly Monitoring Report for Napa County Housing Authority for the Quarter Ended September 30, 2024
RECOMMENDATION
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Accept and file the quarterly report for the Napa County Housing Authority for the quarter ended September 30, 2024. (Fiscal Impact: None; Discretionary)
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BACKGROUND
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 serve as 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 $17 per day.
CHDC staff is required to maintain lodger files, which contain a rental agreement, lodger photo ID, and verification of employment in agriculture. The Centers’ Managers can maintain petty cash funds not to exceed $250, change funds not to exceed $100, and are responsible for making timely deposits for any cash collected from the lodgers. The Fiscal Analyst maintains occupancy and rent reports. CHDC is also responsible for the upkeep and maintenance of the facilities.
The Authority has engaged Napa County Auditor-Controller's Office to perform a quarterly monitoring over CHDC’s compliance with the Authority’s policies and procedures during fiscal year 2024-25. Based on our review, we believe that overall 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 September 30, 2024. However, we did note exceptions under Collections and Deposits and have included them in the attached report.
Action Requested: Accept and file the quarterly report for the Napa County Housing Authority for the quarter ended September 30, 2024.
FISCAL & STRATEGIC PLAN IMPACT
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Is there a Fiscal Impact? |
No |
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Is it Mandatory or Discretionary? |
Discretionary |
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.