TO: Board of Supervisors
FROM: Tracy Schulze - Auditor-Controller
REPORT BY: Paul Phangureh - Internal Audit Manager
SUBJECT: Napa Valley Tourism Improvement District Annual Report for Fiscal Year 2021-22
RECOMMENDATION
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Auditor-Controller requests the Board accept, and instruct the Clerk of the Board to file, the Napa Valley Tourism Improvement District Annual Report for the fiscal year ended June 30, 2022.
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EXECUTIVE SUMMARY
The Internal Audit section of the Napa County Auditor-Controller's Office has performed a review of the Napa Valley Tourism Improvement District funds for the period of July 1, 2021 - June 30, 2022. As a result of our annual review, we found exceptions which are noted throughout the attached report. However, we are still confident that the overall administration of the Tourism Improvement District funds throughout the reporting jurisdictions is effective and in accordance with the requirements outlined in the Management District Plan.
FISCAL & STRATEGIC PLAN IMPACT
Is there a Fiscal Impact?
No
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
The Napa Valley Destination Council (NVDC), realizing the need for improved marketing and tourist serving programs, formed a Tourism Improvement District (TID) as the best mechanism for funding those vital programs. In accordance with the Property and Business Improvement District Law of 1994 (Streets and Highways code 36600 et seq.), Napa County formed the Napa Valley Tourism Improvement District (NVTID) on June 15, 2010. The NVTID was initially established for a five (5) year period commencing July 1, 2010. On June 16, 2015 it was renewed for an additional ten (10) years.
The NVTID includes all lodging businesses (i.e., hotels, motels, inns...
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