TO: Housing Authority Commissioners
FROM: Jennifer Palmer, Executive Director of Housing Authority
REPORT BY: Alex Carrasco, Project Manager
SUBJECT: Acceptance of Account Receivable and Pre-Paid Balance Write-Offs for Napa County Housing Authority
RECOMMENDATION
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Accept and file account receivable and pre-paid balance write-offs for Napa County Housing Authority as of March 31, 2025. (Fiscal Impact: $1,200 Expense; Napa County Housing Authority Fund, Budgeted, Discretionary)
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BACKGROUND
Napa County Housing Authority policy and procedures for Collection Monitoring of Prepaid Lodger Accounts (Section C-Write-off of Pre-Paid Lodger Accounts) and Collection Monitoring of Past Due Accounts (Section C -Past Due Accounts) require staff to make recommendations to the Authority to remove funds from revenue for lodgers who have departed at least 18 months. Staff request Account Receivable Write-off in the amount of $870 and Pre-Paid Write-off in the amount of $330.
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 are 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 $17.00 per day.
Staff have engaged Napa County Auditor-Controller's Office (ACO) to perform quarterly monitoring over CHDC's compliance with the Authority's policies and procedures during fiscal year 2023-2024. Based on the most recent audit (Quarter ending Marcy 31, 2025), the ACO recommended the following write-offs: Accounts Receivable Total Recommended Write off-$870, and Pre-Paid Balances Total Recommended Write off $330.
Accounts Receivable Breakdown By Center
River Ranch - $0
Calistoga - $0
Mondavi - $870
Pre-Paid Breakdown By Center
River Ranch - $330
Mondavi - $0
Calistoga - $0...
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