Board of Supervisors*

Napa County department representatives attended training workshops pertaining to fraud and misuse of funds and/or materials. Response, County Executive Officer and Community and Intergovernmental Affairs Manager. The County Executive Officer and Community and Intergovernmental Affairs Manager agree with this finding. Training sessions were held in spring 2010 and attended by county managers and key staff. Finding #5. Departments involved in fraud or misuse are subject to a review by County Counsel. Response, County Executive Officer and Community and Intergovernmental Affairs Manager. The County Executive Officer and Community and Intergovernmental Affairs Manager agree with this finding. County policy requires a review by County Counsel whenever fraud or misuse is alleged. Finding #8. Napa County employees keep current with changing State guidelines. Response, County Executive Officer and Community and Intergovernmental Affairs Manager. The County Executive Officer and Community and Intergovernmental Affairs Manager agree with this finding. Napa County employees monitor and keep current with changes in State guidelines. Finding #9. Napa County employees have expressed concern about receiving vague information from the State and difficulty receiving written information. Response, County Executive Officer and Community and Intergovernmental Affairs Manager. The County Executive Officer and Community and Intergovernmental Affairs 1 Manager agree with this finding. Obtaining written documentation from the State has been and can be difficult. It has been the informal policy of the County Executive Office to not accept certain funds when there is ambiguity or difficulty understanding guidelines and the State is unable or unwilling to provide written documentation. This has not been the experience with ARRA funds. Finding #10. ARRA grant information is posted on the County website (www.countyofnapa.org). Response, County Executive Officer and Community and Intergovernmental Affairs Manager. The County Executive Officer and Community and Intergovernmental Affairs Manager agree with this finding. Finding #11. ARRA updates and information will be presented for the first time to the BOS beginning in April 2010 and continue quarterly thereafter. Response, County Executive Officer and Community and Intergovernmental Affairs Manager. The County Executive Officer and Community and Intergovernmental Affairs Manager agree with this finding.

All departments awarded ARRA funds are required to file reports with the Auditor-Controller before being submitted to the State. Response, County Executive Officer and Community and Intergovernmental Affairs ` Manager. The County Executive Officer and Community and Intergovernmental Affairs Manager agree with this finding. Finding #13. County Policies and Procedures specific to ARRA have not been written. Response, County Executive Officer and Community and Intergovernmental Affairs Manager. The County Executive Officer and Community and Intergovernmental Affairs Manager disagree in part with this finding. While no formal amendments to county policies and procedures have been brought to the Board of Supervisors for approval, the Auditor Controller has issued guidelines to the departments regarding procedures that departments are to follow. 2