TO: Board of Supervisors
FROM: Tracy A. Schulze, Auditor-Controller
REPORT BY: Christine Hernandez, Deputy Auditor-Controller
SUBJECT: Countywide Review of 2024 Overtime Compensation
RECOMMENDATION
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Accept and file a report summarizing the countywide review of 2024 overtime compensation. (No Fiscal Impact)
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BACKGROUND
Napa County is committed to transparency in public compensation. In accordance with Government Code Section 53891, the County submits complete and timely salary and benefit information to the State Controller’s Office each year. In March of 2025, the Local Government Compensation Report for calendar year 2024 was prepared and circulated for internal review prior to submission.
Following this review of the report, the Chief Executive Officer requested that the Internal Audit team conduct a more detailed analysis of overtime compensation. The attached report summarizes the procedures performed by Internal Audit and highlights key trends and observations related to 2024 overtime compensation.
Action requested: Accept the report summarizing the countywide review of 2024 overtime compensation and direct the Clerk of the Board to file it.
FISCAL 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.