TO: Napa County Housing Commission
FROM: Tracy Schulze, Auditor-Controller
REPORT BY: Christine Hernandez, Deputy Auditor-Controller
SUBJECT: Internal Audit Quarterly Compliance Review for Napa County Housing Authority for the Quarter Ended March 31, 2026
RECOMMENDATION
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Receive and accept the Auditor-Controller's Quarterly Compliance Review for the Napa County Housing Authority for the quarter ended March 31, 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.
The Napa County Housing Commission serves in an advisory capacity to both the Authority and the Napa County Board of Supervisors, with responsibilities that include oversight of the housing centers and review of affordable housing funding requests.
Day-to-day operations of the Centers are managed by the Community Housing 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 support accountability and compliance, the Napa County Auditor-Controller's Office conducts quarterly monitoring reviews of CHDC's adherence to the Authority's policies and procedures during fiscal year 2025-26.
Based on our review, we conclude that, overall, CHDC was in compliance with the policies and procedures established by the Authority's Board of Directors for the quarter ended March 31, 2026.
While the audit yielded a positive outcome, the auditors provided several observations and recommendations related to receipt practices. In response, Authority staff are actively working to review and ...
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