TO: Board of Supervisors
FROM: Tracy A. Schulze, Auditor-Controller
REPORT BY: Christine Hernandez, Deputy Auditor-Controller
SUBJECT: 2025 Countywide Special Pay Audit Report
RECOMMENDATION
title
Accept and file the report summarizing the results of Internal Audit's review of Napa County's 2025 Countywide "Lump Sum" and "Other" compensation (collectively, Special Pay). (No Fiscal Impact; Discretionary)
body
BACKGROUND
Napa County is committed to transparency and accountability in public compensation. Consistent with California Government Code Section 53891, the County annually prepares and submits comprehensive salary and benefit information to the State Controller's Office. Internal Audit reviewed the administration of Special Pay reported for calendar year 2025 (Review Period).
The objective of the review was to evaluate the effectiveness of internal controls over Special Pay and determine whether payroll transactions were authorized, accurately calculated, and processed in accordance with applicable laws, County policies, Memoranda of Understanding (MOUs), and Management Compensation Plans.
Overall, Internal Audit found that Special Pay was administered appropriately during the Review Period and that internal controls were operating effectively. The review identified opportunities to improve the clarity and consistency of certain policies and supporting documentation, and recommendations were provided to address these areas. These policy-related recommendations also align with the County's ongoing Administrative Policy Modernization Project.
The attached report provides additional information regarding the background, objective, scope, methodology, results, observations and recommendations, and conclusion of the review.
Action requested: Accept and file the report summarizing the results of Internal Audit's review of Napa County's 2025 Countywide Special Pay. (No Fiscal Impact; Discretionary)
FISCAL IMPACT
Is there a Fiscal Impact?
No
Is it Mandator...
Click here for full text