TO: Honorable Board of Directors
FROM: Christopher Celsi, Executive Director
REPORT BY: Tracy Schulze, Auditor-Controller
SUBJECT: Napa-Vallejo Waste Management Authority Internal Audit Report for the Quarter Ended September 30, 2025
RECOMMENDATION
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Accept and file the Napa-Vallejo Waste Management Authority (Authority) Internal Audit Report for the quarter ended September 30, 2025 (Fiscal Impact: None; Discretionary).
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BACKGROUND
The Internal Audit Section of the Napa County Auditor-Controller’s Office (Internal Audit) has completed quarterly monitoring for the Authority for the quarter ended September 30, 2025.
Internal Audit performed this review in conformance with professional auditing standards applicable to the public sector. These standards require that each engagement be performed with integrity, objectivity, competence, due professional care, and confidentiality.
Internal controls over revenue and accounts receivable appear to be adequately designed and implemented as of September 30, 2025. Consistent with prior quarters, a minor variance was noted - a net cash shortage of $411. The Treasurer-Tax Collector’s Central Collections aging report indicated that customer accounts with balances greater than $250 outstanding for 90 days or longer totaled $0.
Action Requested: Accept and file the Napa-Vallejo Waste Management Authority Internal Audit Report for the quarter ended September 30, 2025.
FISCAL & STRATEGIC PLAN IMPACT
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Is there a Fiscal Impact? |
Yes |
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.