TO: Board of Supervisors
FROM: Tracy Schulze, Auditor-Controller
REPORT BY: Paul Phangureh, Internal Audit Manager
SUBJECT: Acceptance of the Internal Audit Quarterly Monitoring Report for Napa Housing Authority for the Quarter Ended December 31, 2022
RECOMMENDATION
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Auditor-Controller requests acceptance of the internal audit quarterly monitoring report to the Napa County Housing Authority for the quarter ending December 31, 2022.
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EXECUTIVE SUMMARY
Based on our review, we believe that California Human Development Corporation (CHDC) was in compliance with the policies and procedures established by the Authority’s Board of Directors for the quarter ending December 31, 2022.
FISCAL & STRATEGIC PLAN IMPACT
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Is there a Fiscal Impact? |
No |
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County Strategic Plan pillar addressed: |
Effective and Open Government |
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.
BACKGROUND AND DISCUSSION
Napa County Housing Authority (Authority), a public housing authority established pursuant to California Health and Safety Code section 342000 et seq., is the owner of three farm worker housing centers (Centers) located in Napa County:
1) River Ranch, located at 1109 Silverado Trail, St. Helena
2) The Calistoga Center, located at 3996 N. St Helena Highway, Calistoga
3) The Mondavi Center, located at 5585 Silverado Trail, Napa
The Authority has an Agreement with California Human Development Corporation (CHDC), a nonprofit corporation, to manage the day-to-day activities at the Centers. CHDC has designated employees, who are the Centers’ Managers and a Fiscal Analyst, to be responsible for collection of lodger fees in accordance with the rates and policies established by the Authority’s Board of Directors. The current rate for lodgers is $15 per day. The Contractor is required to maintain lodger files, which contain a rental agreement, lodger photo ID, and verification of employment in agriculture. The Centers’ Managers can maintain petty cash funds not to exceed $250. The Centers’ Managers are responsible for making timely deposits for any cash collected from the lodgers. The Fiscal Analyst maintains occupancy reports and rent reports. The Contractor is also responsible for the upkeep and maintenance of the facilities.
The Authority has engaged Napa County Auditor-Controller's Office to perform a quarterly monitoring over CHDC’s compliance with the Authority’s policies and procedures during fiscal year 2022-2023.
The requested action today is for the Board’s acceptance of the internal audit quarterly monitoring report for the Napa County Housing Authority for the quarter ended December 31, 2022. The attached report was provided to the Housing Commission for review on April 26, 2023.