TO: Napa County Housing Commission
FROM: Tracy A. Schulze, Auditor-Controller
REPORT BY: Christine Hernandez, Deputy Auditor-Controller
SUBJECT: Internal Audit Quarterly Internal Controls Review for Napa County Housing Authority for the Quarter Ended June 30, 2026
RECOMMENDATION
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Recommend acceptance of the Auditor-Controller's Quarterly Internal Controls Review for the Napa County Housing Authority for the quarter ended June 30, 2026. (Fiscal Impact: None, Discretionary)
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EXECUTIVE SUMMARY
The Napa County Housing Authority (Authority), established under California Health and Safety Code Section 34200 et seq., provides safe, affordable housing for farmworkers who support Napa County's agricultural industry through three farmworker housing centers located in St. Helena, Calistoga, and Napa.
Day-to-day operations of the Centers are managed by the California Human Development Corporation (CHDC) under contract with the Authority. CHDC is responsible for collecting lodger fees, maintaining required tenant documentation, managing petty cash and deposits, preparing occupancy and rent reports, and overseeing facility maintenance.
To promote accountability and compliance, the Napa County Auditor-Controller's Office conducted quarterly reviews of CHDC's adherence to the Authority's policies and procedures throughout fiscal year 2025-26. As part of the fiscal year-end review, Internal Audit also performed additional procedures related to cash and gift cards, lodger eligibility, and capital assets.
Based on the procedures performed, Internal Audit concluded that, overall, CHDC complied with the policies and procedures established by the Authority's Board of Directors.
Action Requested: Recommend acceptance of the Auditor-Controller's Quarterly Internal Controls Review for the Napa County Housing Authority for the quarter ended June 30, 2026.
ENVIRONMENTAL IMPACT
ENVIRONMENTAL DETERMINATION: The proposed action is not a project as defined by 14 California ...
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