TO: Board of Supervisors
FROM: Tracy Schulze, Auditor-Controller
REPORT BY: Christine Hernandez, Deputy Auditor-Controller
SUBJECT: Donations Report for the Quarter Ended September 30, 2025
RECOMMENDATION
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Accept and file the quarterly report of cash and non-cash donations received for the quarter ended September 30, 2025 (Fiscal Impact: Increased Revenues, Discretionary).
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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the Napa County Board of Supervisors (Board) adopted Resolution No. 2025-80, which consolidated, updated, and in part superseded Napa County Resolutions Nos. 99-56, 05-40, 06-120, and 08-171.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 September 30, 2025, Napa County departments reported total cash and non-cash donations in the amount of $31,526. A breakdown of all known donations is included in the attached correspondence and Table A.
Requested Action: Accept and file the report.
FISCAL IMPACT
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Is there a Fiscal Impact? |
Yes |
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Is it Mandatory or Discretionary? |
Discretionary |
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Discretionary Justification: |
Board approval is required to accept donations exceeding limits cited in the Resolution |
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Is the general fund affected? |
Yes |
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Future fiscal impact: |
Increased Revenue |
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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.