TO: Honorable Board of Directors
FROM: Tracy A. Schulze, Auditor-Controller
REPORT BY: Christine Hernandez, Deputy Auditor-Controller
SUBJECT: Internal Audit Quarterly Internal Controls Review for the Napa-Vallejo Waste Management Authority for the Quarter Ended September 30, 2026
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RECOMMENDATION
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Recommend acceptance of the Auditor-Controller’s Quarterly Internal Controls Review for the Napa-Vallejo Waste Management Authority for the quarter ended September 30, 2026. (Fiscal Impact: None; Discretionary)
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EXECUTIVE SUMMARY
The Internal Audit Section of the Napa County Auditor-Controller’s Office (Internal Audit) completed its quarterly review of internal controls for the Napa-Vallejo Waste Management Authority (Authority) for the quarter ended September 30, 2026.
Based on the procedures performed, Internal Audit concluded that internal controls over revenue and accounts receivable were adequately designed, implemented, and operating effectively as of September 30, 2026.
Consistent with prior quarters, Internal Audit identified a minor cash reconciliation variance, resulting in a net shortage of $574 for the quarter. The shortage was offset against the $1,071 credit balance carried forward from fiscal year 2025–26, leaving a remaining credit balance of $497.
Additionally, the Treasurer-Tax Collector’s Central Collections aging report reflected customer account balances totaling $3,541 that individually exceeded $250 and had been outstanding for 60 days or longer.
Action Requested: Recommend acceptance of the Auditor-Controller’s Quarterly Internal Controls Review for the Napa-Vallejo Waste Management Authority for the quarter ended September 30, 2026.
FISCAL & STRATEGIC PLAN IMPACT
Is there a Fiscal Impact? No Is it Mandatory or Discretionary? Discretionary Discretionary Justification: Promotes accountability and transparency
ENVIRONMENTAL IMPACT
ENVIRONMENTAL DETERMINATION: The proposed action is not a project as defined by 14 California Code ...
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