TO: Board of Supervisors
FROM: Tracy Schulze, Auditor-Controller
REPORT BY: Christine Hernandez, Deputy Auditor-Controller
SUBJECT: Donations Report for the Quarter Ended March 31, 2026
RECOMMENDATION
title
Accept and file the quarterly report of cash and non-cash donations received for the quarter ended March 31, 2026 (Fiscal Impact: Increased Revenues, Discretionary).
body
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the Napa County Board of Supervisors (Board) adopted Resolution No. 2025-80, which consolidated, updated, and in part superseded Napa County Resolutions Nos. 99-56, 05-40, 06-120, and 08-171.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.
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 March 31, 2026, Napa County departments reported total cash and non-cash donations in the amount of $375,960. A breakdown of all known donations is included in the attached correspondence. Requested Action: Accept and file the quarterly report of cash and non-cash donations received for the quarter ended March 31, 2026.
FISCAL IMPACT
Is there a Fiscal Impact?
Yes
Is it Mandatory or Discretionary?
Discretionary
Discretionary Justification:
Board approval is required to accept donations exceeding...
Click here for full text