Proprietary Funds:
Proprietary Funds focus on the determination of operating income and expenses, changes in net assets (or cost recovery), financial position, and cash flows. There are two different types of proprietary funds: enterprise funds and internal service funds.
Reserve:
An account used to indicate that a portion of fund equity is restricted for a specific purpose.
Resources:
Total dollars available for appropriations including estimated revenues, fund transfers and beginning fund balances.
Revenue Bonds:
Bonds issued pledging future revenues, usually water or sewer charges to cover debt payments.
Salary & Wages:
Salaries paid to City employees. Included are items such as regular full time, regular part time, premium overtime and special duty pay.
Services - External:
An expenditure classification for work performed by others.
Services - Internal:
An expenditure classification for payments to the City's Internal Service Funds for services provided during the fiscal year.
Service Charges:
Charges for specific services rendered.
Service Description:
A description of the services or functions provided by each department or division.
Single Audit:
All non-Federal entities that expend $500,000 or more of Federal awards in a year ($300,000 for fiscal year ending on or before December 30, 2003) are required to obtain an annual audit in accordance with the Single Audit Act Amendments of 1996, OMB Circular A-133, the OMB Circular Compliance Supplement and Government Auditing Standards. A single audit is intended to provide a cost-effective audit for non- Federal entities in that one audit is conducted in lieu of multiple audits of individual programs.
Special Revenue Fund:
In governmental accounting, fund used to account for the proceeds of special revenue sources (other than special assessments, expendable trusts, or for major capital projects) that are legally restricted to expenditure for specified purposes.
Appendix I
Glossary of Terms and Acronyms
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ATTACHMENT 1
Subventions:
Revenues collected by the State which are allocated to the City on a formula basis. For example, motor vehicle and gasoline taxes.
Supplemental Appropriation:
An appropriation approved by the Council after the initial budget is adopted.
Supplies:
An expenditure classification for articles and commodities purchased for consumption or resale.
Examples include office and operating supplies, fuel, power, water, gas, inventory or resale items and small tools and equipment.
Surplus:
The excess of fund revenues over fund expenses at the close of a fiscal year.
Taxes:
Compulsory charges levied by the City, County & State for the purpose of financing services performed for the common benefit.
Triple Flip:
The “triple flip” swapped one-quarter of the City’s local sales taxes to secure $15 billion in deficit financing bonds approved through the passage of Proposition 57 (flip #1). The State replaced this revenue with Educational Revenue Augmentation Fund (ERAF) property tax money that was taken from cities and counties in the early ‘90’s (flip #2). Using ERAF money to backfill the sales tax taken from cities increase the States obligation to fund schools from other general fund resources (flip #3).
Useful Life:
The length of time that a depreciable asset is expected to be usable.
Vehicle License Fees (VLF):
An annual fee on the ownership of a registered vehicle in California paid to the Department of Motor Vehicles (DMV). The state retains authority over both the amount of revenues that are collected and the method of their distribution to local governments and the Legislature holds the authority to alter the level of VLF revenues.
Working Capital:
Working Capital is a common accounting formula used for financial analysis. It is defined as current assets minus current liabilities. Usually simply called working capital and used in lieu of fund balance for proprietary funds.
Appendix I
Glossary of Terms and Acronyms
Proposed FY 22/23 Budget
313
ATTACHMENT 1
Appendix J
Fund Descriptions
Fiscal Year
2022/23
Proposed FY 22/23 Budget
314
ATTACHMENT 1
General Fund
General Fund
The City's General Fund accounts for the general revenues of the City that are not related to special-purpose funds. It also accounts for the general service expenditures for the City, including City administration, public safety, and operating departments.
Non-Recurring Items
The City's Non-Recurring General Fund is used to track General Fund items that are one-time in nature, such as grants and special projects (non-CIP).
American Rescue Plan Act
This fund tracks the federal revenue from the American Rescue Plan Act and the related City expenditures.
Special Revenue Funds
Gas Tax
The Gas Tax Fund accounts for disbursements apportioned from the State of California received for the purpose of financing various street and roadway infrastructure improvement projects.
Funded by State Gas Tax
RMRA (SB1) Fund
The Road Maintenance and Rehabilitation Account Fund accounts for disbursements apportioned from the State of California received for the purpose of financing various street and roadway infrastructure improvement projects. Funded by RMRA (SB1).
Red Light Camera
The Red Light Camera Fund accounts for revenues and related expenditures for the City's Red Light Camera program, managed by the Police Department.
Measure T Road
Maintenance
At the General Election held on November 6, 2012, the voters of Napa County approved a ½-cent sales tax increase known as Measure T, the Napa Countywide Road Maintenance Act of 2012.
The Measure T County-wide sales tax began July 1, 2018 implemented by the Napa Valley Transportation Authority – Taxing Authority (“NVTA-TA”), with the tax proceeds will be allocated among all local agencies within the County. Measure T funding is to be used for maintenance, reconstruction, and/or rehabilitation of streets, roads, and transportation infrastructure within the public right-of-way including but not limited to: sidewalks, curb and gutters, curb ramps, lighting, traffic signage, traffic signals, striping, and local roadway drainage.
Golf Course
The Golf Course Fund supports the administration of the lease agreement of the City owned, 18- hole golf course at Kennedy Park, in south Napa. The Municipal Golf Course amenities include a driving range, an electric golf cart facility, and food and beverage service. Programs offered include tournaments, lessons, and clinics. Services also include a Pro Shop and cart rentals. An online reservation system is in place to reserve tee times and to obtain more information on the facility.
DIF Big Ranch
The Big Ranch Specific Plan Area Development Impact Fee fund accounts for fees paid by developers to finance public infrastructure facilities which are needed to provide essential public services for new development within the specific plan area.
DIF Fire/Paramedic
The primary purpose of the fee is to provide for the funding of Fire Station 5 including acquisition of land, cost of construction (which includes the planning, administration and design as well as actual building or installation) and equipment necessary to supply the fire station for both fire and paramedic services through the use of two development fees; fire service fee and paramedic service fee. The new station is required to serve the demand of the City’s new growth and will respond to calls anywhere in the city limits as needed.
DIF Affordable Housing
This fund includes fees paid in compliance with the City’s housing impact fee ordinance for both residential and commercial properties. Developers of both residential and non-residential projects are deemed to have created a need for additional affordable housing and are charged a housing impact fee based on the size and type of project. The fees collected are primarily used for the development of new affordable housing.
DIF Las Flores Rec Center
The Las Flores Rec Center fund is for the Development Impact Fee established for street and storm drainage improvements in the Linda Vista Specific Plan area, along with a recreation center (Las Flores). (Napa Municipal Code Chapter 15.88) This fund tracks the fee revenue and related expenditures for the recreation center.
DIF Linda Vista
The Linda Vista fund is for the Development Impact Fee established for street and storm drainage improvements in the Linda Vista Specific Plan area, along with a recreation center (Las Flores). (Napa Municipal Code Chapter 15.88) This fund tracks the fee revenue and related expenditures for the street and storm drainage improvements.
DIF Lone Oak Drainage
The Lone Oak Drainage Fee Fund accounts for fees paid by developers in the Lone Oak Improvement Area and are intended to repay the City for funds advanced for the design, construction and administration of storm drain improvements.
DIF N Jefferson Parks
The North Jefferson Park Fee Fund accounts for fees paid by developers to finance the development of a two-acre neighborhood park and to contribute to the cost of development of Garfield Community Park in order to reduce the impact of new residents on the park and recreational facilities and to serve the new residents within the North Jefferson area.
DIF N Jefferson Traffic
The North Jefferson Street Improvement Fee Fund accounts for fees paid by developers for street and public works improvements meant to reduce the impacts of traffic generated by new development within the North Jefferson Street Improvement Fee Area.
Fund Name Fund Description
Appendix J
Fund Descriptions
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ATTACHMENT 1
DIF Orchard Parks
The Orchard Avenue Area Park Fee Fund accounts for fees paid by developers to finance the development of a two-acre park to reduce the impacts of new residents on the recreational facilities of the City of Napa and to serve new residents within the Orchard Avenue area.
DIF Orchard Traffic
the Solano Avenue/Orchard Avenue Traffic Mitigation Fee Fund accounts for fee paid by developers to fund improvements at the Solano Ave/Salvador Ave/Highway 29 intersection.
DIF Park Acq & Dev
The Park Acquisition and Development Fund accrues fees paid by developers which are restricted to funding new or expanded park facilities to mitigate the impact of new development on existing parks. Park acquisition and development fees are tracked separately, by “quadrant” within the City.
DIF Parking
The Parking Impact Fund accounts for fees paid by developers for new development in a specific geographic area of the City. These resources are restricted to funding future projects which increase parking capacity within the specified area.
DIF Redwood Rd
The Redwood Road Improvement Fee Fund accounts for fees paid by developers for the widening of a portion of Redwood Road between West Pueblo and four hundred feet westerly of Forest Drive, and to install curb, gutter and sidewalk on the south side of Redwood Road.
DIF Street Improvement
The Street Improvement Impact Fund accounts for fees paid by developers of new development within the City. These resources are restricted to funding projects identified in the impact fee study that identifies which projects mitigate the impact of new development on City streets.
DIF Underground Utility
The Underground Utility Impact Fund accounts for fees paid by developers for new development throughout the City. These resources are restricted to funding projects transitioning above ground utilities to underground. Project categories include Rule 20A projects where PG&E is responsible for the financing, cost and construction of the undergrounding and Rule 20B projects where the City is responsible for the financing, cost and construction of the undergrounding.
Fair Share Contrib/Mitigat
The Fair Share Contribution/Mitigation Fund accounts for fees paid by developers stemming from projects with transportation/traffic impacts under the California Environmental Quality Act (CEQA).
The revenue received is used to fund projects specific to the development's location to mitigate the transportation/traffic impacts.
Public Art
The Public Art Fund accounts for contributions paid by developers in lieu of integrating public art on-site as part of a new commercial development application. These resources are used to fund public art and cultural programming and development of public art consistent with the Public Art Master Plan.
Property Development Tax
The Property Development Tax Fund accounts for taxes paid by developers for new development within the City. These resources are restricted to funding for support or expansion of public facilities and parks.
Public Infrastructure in Lieu
The Public Infrastructure in Lieu Fund supports an alternative mean of satisfying mandatory public improvements required of applicants for building permits. When appropriate, the City collects a fee based on an engineer's estimate and performs the required work at a later date within a larger project.
Parking
The Parking Fund accounts for special assessments of downtown Napa businesses within specified boundaries, parking fines and permits, and General Fund contributions. These resources provide for the maintenance of the City’s downtown parking facilities, including four parking garages within the Parking Exempt District.
Maintenance activities are managed by the Public Works Department. The 5th Street Garage is maintained jointly between the City, the County, and private property owners along the nearby riverfront under a cooperative agreement that is managed by the County.
Alston Park Trust
Frances E. Dawson created a trust from his estate that left an endowment for the maintenance of the City of Napa’s Alston Park. The intent of the endowment is to put “an emphasis on the maintenance of trails and culverts and the installation and maintenance of benches” throughout the park. The income from this endowment is administered by the Napa Valley Community Foundation and provided to the City of Napa through an annual request.
Youth Services Diversion
Prog
The Public Safety Youth Services Diversion Fund accounts for donations towards Youth Services/ Diversion Programs. This fund was established with a $15,720 donation in FY 2010/11 specifically identified for youth programs. These funds are used to purchase supplies and services that support youth programs provided by the Police Department.
Fire Education Programs
The Fire Education Programs Fund accounts for donations used to purchase books for children in the community. In 2004 the Fire Department incorporated reading with children into our presentations to teach fire safety at elementary schools. Over the years the program has developed so that we not only read a book to the children, but we also give each child a book to take home so they can read to their families. Firefighters try to read with children at community events, in the schools, as part of community outreach and anytime they come by the station for a tour. Our goal is to encourage reading and improve literacy in the community. This fund was established in 2016.
Measure F 1% TOT Aff Hsg
The Measure F Fund was created in Fiscal Year 2018/19 based on voter approved Measure F.
The measure assesses a 1% transient occupancy tax (TOT) on lodging revenues for affordable and workforce housing.
Fund Name Fund Description
Appendix J
Fund Descriptions
Proposed FY 22/23 Budget
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ATTACHMENT 1
CDBG
The Community Development Block Grant (CDBG) Fund accounts for Federal grants received under the Community Development Block Grant Act of 1974. HUD awards grants to entitlement community grantees to carry out a wide range of community development activities directed toward revitalizing neighborhoods, economic development, and providing improved community facilities and services. The City of Napa is an entitlement community and receives a designated amount of funding each year. Funds are used to benefit lower income persons, eliminate slums and blight or meet an urgent need. Programs funded with CDBG include community development activities, public service activities and program administration.
HOME Program
The HOME Program Fund accounts for federal grants received under the HOME Investment Partnership Program that is administered by the State of California and program income received from the repayment of previous loans. These funds are currently used to provide down payment assistance to low-income first-time homebuyers.
CalHome Program
The CalHOME Program Fund accounts for State grants received under the CalHome Program and program income received from the repayment of previous loans. These funds are used to provide down payment assistance to low-income first-time homebuyers and owner-occupied rehabilitation loans to low-income homeowners. Although the State has not issued a general Notice of Funding Availability (NOFA) since 2014, the program continues by receiving funding from loan repayments.
It is anticipated that the State will release a NOFA during the budget cycle.
SA Lo/Mod Set Aside
The Successor Agency Low Mod Set Aside Fund accounts for 20% of loan repayments received by the Redevelopment Successor Agency. These funds can only be spent on specific purposes including loan administration/monitoring, homeless prevention and rapid re-housing, and the development of affordable housing with an emphasis on very-low and extremely low-income housing units.
Perm Local Housing
Allocation
The Permanent Local Housing Allocation is derived from SB 2 which established the Building Homes and Jobs Trust Fund. The State of California Department of Housing and Community Development (HCD) allocates 70 percent of monies collected to local governments for eligible housing and homeless activities. The City, via a five-year plan approved by HCD, has identified expanding the supply of accessory dwelling units and assisting persons who are experiencing homelessness as the intended use of funds.
Damage Reimbursement
The Damage Reimbursement Fund allows for tracking of expenditures related to unexpected damage caused to City property, as well as related reimbursements.
AD Altavina Maint Dist
The Altavina Maintenance District Fund accounts for property tax assessments within specified boundaries. The revenues are used to fund services within the specific boundaries generally related to maintenance and improvements to public landscaped, natural habitats and drainage areas.
AD Chaudhary Estates
The Chaudhary Estates Subdivision Fund accounts for property tax assessments within specified boundaries. The revenues are used to fund services within the specific boundaries generally related to the maintenance, servicing, and administration of various landscaping and lighting improvements and associated appurtenances located with the public right-of-way and dedicated easements.
AD Dry Creek Village
The Dry Creek Village Subdivision Fund accounts for property tax assessments within specified boundaries. The revenues are used to fund services within the specific boundaries generally related to the maintenance, servicing, and administration of various landscaping and lighting improvements and associated appurtenances located with the public right-of-way and dedicated easements.
AD Fox Ridge
The Fox Ridge Subdivision Fund accounts for property tax assessments within specified boundaries. The revenues are used to fund services within the specific boundaries generally related to the maintenance, servicing, and administration of various landscaping and lighting improvements and associated appurtenances located with the public right-of-way and dedicated easements.
AD Glencar Estates
The Glencar Estates Subdivision Fund accounts for property tax assessments within specified boundaries. The revenues are used to fund services within the specific boundaries generally related to the maintenance, servicing, and administration of various landscaping and lighting improvements and associated appurtenances located with the public right-of-way and dedicated easements.
AD Hill View Park
The Hill View Park Subdivision Fund accounts for property tax assessments within specified boundaries. The revenues are used to fund services within the specific boundaries generally related to the maintenance, servicing, and administration of various landscaping and lighting improvements and associated appurtenances located with the public right-of-way and dedicated easements.
AD Hyde Park I
The Hyde Park I Subdivision Fund accounts for property tax assessments within specified boundaries. The revenues are used to fund services within the specific boundaries generally related to the maintenance, servicing, and administration of various landscaping and lighting improvements and associated appurtenances located with the public right-of-way and dedicated easements.
Fund Name Fund Description
Appendix J
Fund Descriptions
Proposed FY 22/23 Budget
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ATTACHMENT 1
AD Lake Park
The Lake Park Maintenance District Fund accounts for property tax assessments within specified boundaries. The revenues are used to fund services generally related to maintaining the pump station and flood control levees, greenbelt, landscaped and park area serving as a detention basin and flood pumping station.
AD Linda Vista
The Linda Vista Subdivision Fund accounts for property tax assessments within specified boundaries. The revenues are used to fund services within the specific boundaries generally related to the maintenance, servicing, and administration of various landscaping and lighting improvements and associated appurtenances located with the public right-of-way and dedicated easements.
AD Mills
The Mills Subdivision Fund accounts for property tax assessments within specified boundaries.
The revenues are used to fund services within the specific boundaries generally related to the maintenance, servicing, and administration of various landscaping and lighting improvements and associated appurtenances located with the public right-of-way and dedicated easements.
AD Napa Valley Corp Park
The Napa Valley Corporate Park Fund accounts for property tax assessments within specified boundaries. The revenues are used to fund services related to the administration costs associated with placing the assessment on the tax roll.
AD Oak Ridge
The Oak Ridge Subdivision Fund accounts for property tax assessments within specified boundaries. The revenues are used to fund services within the specific boundaries generally related to the maintenance, servicing, and administration of various landscaping and lighting improvements and associated appurtenances located with the public right-of-way and dedicated easements.
AD Orchard Estates
The Orchard Estates Subdivision Fund accounts for property tax assessments within specified boundaries. The revenues are used to fund services within the specific boundaries generally related to the maintenance, servicing, and administration of various landscaping and lighting improvements and associated appurtenances located with the public right-of-way and dedicated easements.
AD Oxford Garden
The Oxford Garden Subdivision Fund accounts for property tax assessments within specified boundaries. The revenues are used to fund services within the specific boundaries generally related to the maintenance, servicing, and administration of various landscaping and lighting improvements and associated appurtenances located with the public right-of-way and dedicated easements.
AD Rancho Las Flores
The Rancho Las Flores Subdivision Fund accounts for property tax assessments within specified boundaries. The revenues are used to fund services within the specific boundaries generally related to the maintenance, servicing, and administration of various landscaping and lighting improvements and associated appurtenances located with the public right-of-way and dedicated easements.
AD River Park Maintenance
The River Park Maintenance District Fund accounts for property tax assessments within specified boundaries. The revenues are used to fund services related to the maintenance of the canalways.
AD Silverado Creek
The Silverado Creek Maintenance District Fund accounts for property tax assessments within specified boundaries. The revenues are used to fund services within the specific boundaries generally related to maintenance and improvements to landscaped, natural habitats and drainage areas.
AD Sunrise Meadows
The Sunrise Meadows Subdivision Fund accounts for property tax assessments within specified boundaries. The revenues are used to fund services within the specific boundaries generally related to the maintenance, servicing, and administration of various landscaping and lighting improvements and associated appurtenances located with the public right-of-way and dedicated easements.
AD Tierra Grove
The Tierra Grove Maintenance District Fund accounts for property tax assessments within specified boundaries. The revenues are used to fund services within the specific boundaries generally related to maintenance and improvements to storm water detention areas including landscaping, access road and fencing.
AD Trancas
The Trancas Street Median Landscaping Fund accounts for property tax assessments within specified boundaries. The revenues are used to fund services within the specific boundaries generally related to the maintenance, servicing, and administration of various landscaping and lighting improvements and associated appurtenances located with the public right-of-way and dedicated easements.
AD Vineyard Vista
The Vineyard Vista Estates Subdivision Fund accounts for property tax assessments within specified boundaries. The revenues are used to fund services within the specific boundaries generally related to the maintenance, servicing, and administration of various landscaping and lighting improvements and associated appurtenances located with the public right-of-way and dedicated easements.
AD Walnut Grove
The Walnut Grove Subdivision Fund accounts for property tax assessments within specified boundaries. The revenues are used to fund services within the specific boundaries generally related to the maintenance, servicing, and administration of various landscaping and lighting improvements and associated appurtenances located with the public right-of-way and dedicated easements.
Fund Name Fund Description
Appendix J
Fund Descriptions
Proposed FY 22/23 Budget
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ATTACHMENT 1
AD Woodside
The Woodside Gardens Subdivision Fund accounts for property tax assessments within specified boundaries. The revenues are used to fund services within the specific boundaries generally related to the maintenance, servicing, and administration of various landscaping and lighting improvements and associated appurtenances located with the public right-of-way and dedicated easements.
Storm Drain Fees
The Storm Drain Fees Fund accounted for property tax assessments on all parcels within the City of Napa. The revenues are used to improve the quality of stormwater discharge from the City's stormwater drainage system. The fee sunseted on 6/20/2016 after twenty years of collection.
Tourism Improvement
District
The Tourism Improvement District (TID) Fund receives a percentage of assessments on gross room rental revenue from lodging businesses excluding vacation rentals. These funds are used for local tourism programs and activities including: locally specific market niche advertising and marketing efforts, tourism marketing and promotional information, local special event programming, community and cultural arts programming activities, tourism related streetscape enhancement and maintenance, and administrative costs associated with these activities.
Business Dist Downtown
The Downtown Business District Fund accounts for sources and uses of assessments for lighting and the maintenance of landscaping of various site-specific locations around the City. These sites are located within established boundaries that make up the funding districts and zones.
Business Dist Oxbow
The Oxbow Business District Fund accounts for a special assessment on business license fees within specified boundaries in Downtown. The revenues are used to promote the area in a variety of ways which provide economic benefit to businesses within the business improvement area.
Prop & Business Impr
District
The Downtown Napa Property and Business Improvement District (PBID) accounts for special assessments of downtown Napa properties as approved by property owners within specified boundaries. The revenues are used to fund special services, as described in the PBID Management District Plan, which generally include marketing and promotions, aesthetic improvements, and environmental enhancements.
Capital Project Funds
Capital Projects
The Capital Improvement Fund accounts for financial resources applied to the Capital Improvement Program including the acquisition, design and/or construction of Capital Improvements meaning major, physical expenditures such as land, buildings, public infrastructure and equipment. The Capital Improvement Program is used to guide capital investments, optimizing available resources to maintain and construct infrastructure with an emphasis on public health, safety and quality of life that is Napa.
Proprietary Enterprise Funds
Materials Diverson-
Operating
The Solid Waste and Recycling Enterprise Fund is responsible for the collection, processing, public education and long-term planning related to solid waste materials generated in the City of Napa. Beyond the safe and cost-effective handling of solid waste materials, the fund’s primary mission is to maximize the diversion of solid waste materials from landfill disposal in order to meet or exceed City goals and State mandates. To this end, the City owns the Napa Materials Diversion Facility (MDF).
Materials Diversion-CIP
This fund tracks the Capital Improvement Program projects for the Solid Waste & Recycling division.
Materials Diversion-NR This fund tracks Non-Recurring items for the Solid Waste & Recycling division.
Water Utility-Operating
The Water Enterprise Fund is responsible for the operation, maintenance and improvement of the municipal water system serving the City and adjacent areas. The Fund’s mission is to provide an uninterrupted supply of high quality and reasonably priced water to the community for consumption and fire protection. The Water Fund’s Administration and Engineering, Treatment, and Distribution sections accomplish this mission by delivering over 13,000 acre-feet (4.2-billion gallons) of water meeting State and Federal drinking water regulations, investing in capital improvements, planning for future water supply needs, responding to emergency repairs, and maintaining a proactive water conservation program. In concert with Council priorities staff has prioritized monitoring and analyses of local source waters and is interested in maintaining the quality of our drinking water watersheds.
Water Utility-CIP
This fund tracks the Capital Improvement Program projects for the Water Utility division, as well as Water Connection fees.
Water Utility-NR This fund tracks Non-Recurring items for the Water Utility divsion.
Proprietary Internal Service Funds
Fleet
The Fleet Management Division provides full-service, “cradle-to-grave” management of the vehicles and equipment used by all City operations. This process begins with specification development, establishing appropriate rental rates and replacement scheduling; including outright purchases, as well as leases. Fleet also provides in-service preparation and up-fitting coordination. Fleet’s in-house technicians perform regular repairs, scheduled maintenance, mobile maintenance and inspections.
Fleet Fire Apparatus
The Fleet Fire Apparatus Fund is a replacement reserve fund for Fire Apparatus vehicles and their related upfit.
Fund Name Fund Description
Appendix J
Fund Descriptions
Proposed FY 22/23 Budget
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ATTACHMENT 1
Information Technology
The Information Technology Replacement Fund provides for the replacement of IT and telephone infrastructure throughout General Fund departments as necessary to maintain staff productivity. It is also used to track large City IT projects.
General Liability
The General Liability fund accounts for resources and uses related to the City's self-insurance program. The City's self-insurance retention amount for General Liability is $150,000 for general liability claims. This fund is funded by charges to the various City departments.
Workers Compensation
The Workers Compensation fund accounts for resources and uses related to the City's self- insurance program. The City's self-insurance retention amount for Workers Compensation is $300,000 for claims. This fund is funded by payroll charges to the various City departments.
Unemployment
The Unemployment fund accounts for resources and uses related to the City's self-insurance program. The City's self-insurance retention amount for Unemployment is 100% of claims. This fund is funded by payroll charges to the various City departments.
Post Employment Benefits
The Post Employment Benefits Fund is established to collect contributions from the General Fund and proprietary funds to cover the cost of retiree benefits for current and past employees.
Expenditures from this fund include payments for current retirees’ benefits earned in prior years and contributions to an irrevocable trust to provide resources from which future retiree benefits will be paid.
Equipment Replacement
The Equipment Replacement Fund collects contributions from the General Fund and proprietary funds at the rate of depreciation to cover the cost of replacement of capital equipment.
Housing Authority of the City of Napa Funds
Laurel Manor
The Laurel Manor Fund accounts for the operation and management of Laurel Manor, a 50-unit senior housing development owned by the Housing Authority of the City of Napa.
Seminary Street
The Seminary Street Fund accounts for the operation and management of a commercial office building owned by the Housing Authority of the City of Napa. The Authority’s offices are located in part of the building, and the rest is leased to other City agencies and departments.
Section 8
The Section 8 Housing Fund provides rental assistance to approximately eleven hundred households in the Napa Valley. The Housing Choice Voucher Program is a federally funded program and is required to meet the rigorous standards set by HUD. The Fund also includes the Mainstream Program which currently includes 41 rental assistance subsidies specifically designated for the disabled.
20% Low/Mod Income
The 20% Low/Mod Income Fund was previously funded by revenues received by the Housing Authority under contract with the former Napa Community Redevelopment Agency. Due to the dissolution of redevelopment, revenues are now limited to affordable housing loan repayments. A variety of affordable housing activities can be funded with this fund although funding is limited.
Local Housing Fund
The Local Housing Fund accounts for unrestricted revenues received, fees charged for services rendered and general administration activities of the Housing Authority that cannot be allocated to restricted funds.
Continuum of Care Program
The Homeless Continuum of Care Fund accounts for federal Department of Housing and Urban Development (HUD) funds specific to the McKinney Vento Act for Homeless Continuum of Care.
The grant provides resources for various activities related to housing and services for the homeless. The activities funded in this budget include rental assistance for special needs populations administered by the Housing Authority.
Housing 5% RDA
Supplemental
The Housing 5% RDA Supplemental Fund is used to track revenues and expenditures related specifically to the 5% RDA supplemental loan program.
Fund Name Fund Description
Appendix J
Fund Descriptions
Proposed FY 22/23 Budget
320
ATTACHMENT 1
OPERATING AND CAPITAL
BUDGET
Fiscal Year
2022/23
Proposed FY 22/23 Budget
321
ATTACHMENT 1