ATCH 1 - Annual Comprehensive Financial Report of the City of Napa for the Fiscal Year ended June 30, 2022. — Napa City Council, April 4, 2023 (part 2 of 2)

City of Napa
Required Supplementary Information (Unaudited) (Continued) Budgetary Comparison Schedules – HOME Program Special Revenue Fund For the Year Ended June 30, 2022

104

Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES :

Intergovernmental -$ 400,196$ 505,594$ 105,398 $ Charges for services 269,000 269,000 872,295 603,295 Investment income (loss) 5,500 5,500 (9,405) (14,905) Total revenues 274,500 674,696 1,368,484 693,788 EXPENDITURES:

Current:

Community development 335,400 1,115,496 698,051 417,445 Total expenditures 335,400 1,115,496 698,051 417,445 REVENUES O VER (UNDER) EXPENDITURES (60,900) (440,800) 670,433 1,111,233 OTHER FINANCING SOURCE S (USES):

Transfers out (14,800) (14,800) (14,800) - Total other financing sources (uses) (14,800) (14,800) (14,800) - Net change in fund balance (75,700)$ (455,600)$ 655,633 1,111,233$ FUND BALANCE:

Beginning of y ear 699,056
End of year 1,354,689$
Budgeted Amounts

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City of Napa
Required Supplementary Information (Unaudited) (Continued) Budgetary Comparison Schedules – Measure T Special Revenue Fund For the Year Ended June 30, 2022

105

Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES :

Intergovernmental 7,763,000$ 7,763,000 $ 11,827,798$ 4,064,798 $ Investment income (loss) 5,000 5,000 179,105 174,105 Total revenues 7,768,000 7,768,000 12,006,903 4,238,903 EXPENDITURES :

Current:

Public works 3,500 3,500 23,087 (19,587) Total expenditures 3,500 3,500 23,087 (19,587) REVENUES O VER (UNDER) EXPENDITURES 7,764,500 7,764,500 11,983,816 4,219,316 OTH E R F I NA NCI NG SOU R CE S (U SE S):

Transfers out (7,500,000) (14,400,578) (4,209,493) 10,191,085 Total other financing sources (uses) (7,500,000) (14,400,578) (4,209,493) 10,191,085 Net change in fund balance 264,500$ (6,636,078)$ 7,774,323 14,410,401$ FUND BALANCE:

Beginning of year 7,992,346
End of year 15,766,669$
Budgeted Amounts

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City of Napa
Required Supplementary Information (Unaudited) (Continued) Budgetary Comparison Schedules – Housing Special Revenue Fund For the Year Ended June 30, 2022

106

Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES :

Intergovernmental 15,032,930$ 15,032,930 $ 14,922,425$ (110,505) $ Charges for services 1,191,700 1,191,700 1,438,761 247,061 Investment income (loss) 41,800 41,800 4,718 (37,082) Total revenues 16,266,430 16,266,430 16,365,904 99,474 EXPENDITURES :

Current:

Community development 16,361,530 16,374,950 15,908,594 466,356 Debt service:

Principal 96,000 96,000 100,631 (4,631) Interest and fiscal charges 41,500 41,500 35,541 5,959 Total expenditures 16,499,030 16,512,450 16,044,766 467,684 REVENUES O VER (UNDER) EXPENDITURES (232,600) (246,020) 321,138 567,158 OTH E R F I NA NCI NG SOU R CE S (U SE S):

Transfers in 68,800 68,800 20,436 (48,364) Transfers out (333,400) (333,400) (285,100) 48,300 Total other financing sources (uses) (264,600) (264,600) (264,664) (64) Net change in fund balance (497,200)$ (510,620)$ 56,474 567,094$ FUND BALANCE:

Beginning of year 6,433,168
End of year 6,489,642$
Budgeted Amounts

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City of Napa
Required Supplementary Information (Unaudited) (Continued) Budgetary Comparison Schedules – Housing Inclusionary Special Revenue Fund For the Year Ended June 30, 2022

107

Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES :

Charges for services 3,490,000$ 3,490,000$ 3,038,960$ (451,040)$ Investment income (loss) 63,000 63,000 17,577 (45,423) Total revenues 3,553,000 3,553,000 3,056,537 (496,463) EXPENDITURES:

Current:

Community development 2,429,200 7,429,510 218,638 7,210,872 Total expenditures 2,429,200 7,429,510 218,638 7,210,872 REVENUES OVER (UNDER) EXPENDITURES 1,123,800 (3,876,510) 2,837,899 6,714,409 OTH E R F I NA NCI NG SOU R CE S (U SE S):

Transfers out (115,400) (115,400) (115,400) - Total other financing sources (uses) (115,400) (115,400) (115,400) - Net change in fund balance 1,008,400$ (3,991,910)$ 2,722,499 6,714,409$ FUND BALANCE:

Beginning of year 7,775,231
End of year 10,497,730$
Budgeted Amounts
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City of Napa
Required Supplementary Information (Unaudited) (Continued) Schedule of Changes in the Net Pension Liability and Related Ratios For the Year Ended June 30, 2022

108

M easurement period, year ended 6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 6/30/2016 6/30/2015 6/30/2014 1 Total pension liability
Service cost 4,911,446 $ 5,156,236 $ 4,975,607 $ 4,920,518 $ 4,826,160 $ 4,213,795 $ 4,112,737 $ 4,179,121 $ Interest on total pension liability 19,225,627 18,650,486 17,819,000 16,908,565 16,196,594 15,821,321 15,200,893 14,604,950 Differences between exp ected and actual
experience (1,173,173) 2,417,623 3,663,735 2,317,801 (2,352,965) (519,311) (1,074,702) - Changes in assumptions - - - (1,572,075) 12,983,137 - (3,558,449) - Benefit payments, including refunds of employee
contributions (14,918,789) (14,015,652) (13,331,060) (12,242,939) (11,473,139) (11,047,519) (10,421,831) (9,870,003) Net change in total pension liab ility 8,045,111 12,208,693 13,127,282 10,331,870 20,179,787 8,468,286 4,258,648 8,914,068 Total pension liability - beginning 275,066,746 262,858,053 249,730,771 239,398,901 219,219,114 210,750,828 206,492,180 197,578,112 Total pension liability - ending (a) 283,111,857$ 275,066,746 $ 262,858,053 $ 249,730,771 $ 239,398,901 $ 219,219,114 $ 210,750,828 $ 206,492,180 $ Plan fiduciary net position
Contributions - employer 8,238,930 7,711,417 6,757,515 5,945,310 $ 6,213,552 $ 6,130,369 $ 5,512,619 $ 5,372,508 $ Contributions - employee 3,359,408 3,511,723 3,302,773 3,213,934 2,799,363 1,862,326 1,795,051 1,730,126 Investment income (net of administrative expenses) 39,512,419 8,464,735 10,605,765 12,968,924 15,559,671 756 ,491 3,179,657 21,295,817
Benefit payments (14,918,789) (14,015,651) (13,331,060) (12,242,939) (11,473,139) (11,047,519) (10,421,831) (9,870,003) Plan to plan resources - - - (376) - 162 - - Other (174,046) (237,961) (114,928) (688,371) (205,942) (86,463) (159,717) - Net change in plan fiduciary net position 36,017,922 5,434,263 7,220,065 9,196,482 12,893,505 (2,384,634) (94,221) 18,528,448 Plan fiduciary net position - beginning 174,230,658 168,796,395 161,576,330 152,379,848 139,486,343 141,870,977 141,965,198 123,436,750 Plan fiduciary net position - ending (b) 210,248,580$ 174,230,658 $ 168,796,395 $ 161,576,330 $ 152,379,848 $ 139,486,343 $ 141,870,977 $ 141,965,198 $ Net pension liability - ending (a)-(b) 72,863,277$ 100,836,088$ 94,061,658 $ 88,154,441$ 87,019,053$ 79,732,771$ 68,879,851$ 64,526,982$ Plan fiduciary net position as a percentage
of the total pension liability 74.26% 63.34% 64.22% 64.70% 63.65% 63.63% 67.32% 68.75% Covered payroll 28,372,221$ 27,545,846$ 26,369,336$ 25,097,036$ 23,856,617$ 24,366,054$ 23,161,764$ 22,195,380$ Net pension liability as a percentage of
covered payroll 256.81% 366.07% 356.71% 351.25% 364.76% 327.23% 297.39% 290.72% Notes to Schedule:
1 Information only presented from the implementation year Miscellaneous Plan
Benefit changes: The figures above do not include any liability impact that may have resulted from plan changes which occurred after June 30, 2014. This applies for volu ntary benefit changes as well as any offers of Two Years of Additional Service Credit (a.k.a. Golden Handshakes).

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City of Napa
Required Supplementary Information (Unaudited) (Continued) Schedule of Changes in the Net Pension Liability and Related Ratios (Continued) For the Year Ended June 30, 2022

109

M easurement period, year ended 6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 6/30/2016 6/30/2015 6/30/2014 1 Total pension liability
Service cost 5,347,720 $ 5,333,938 $ 5,167,684 $ 4,965,402 $ 4,799,141 $ 4,178,301 $ 3,960,625 $ 4,089,713 $ Interest on total pension liability 18,892,723 18,263,895 17,540,129 16,689,850 15,961,113 15,474,590 14,805,107 14,300,336 Differences between expected and actual
experience (474,512) 651,239 2,815,814 2,402,452 (427,692) 585,472 (1,927,286) - Changes in assump tions - - - (950,228) 12,839,680 - (3,500,073) - Benefit payments, including refunds of employee
contributions (14,950,834) (13,719,993) (12,919,138) (12,441,282) (11,765,683) (11,084,633) (10,332,611) (9,744,388) Net change in total pension liability 8,815,097 10,529,079 12,604,489 10,666,194 21,406,559 9,153,730 3,005,762 8,645,661 Total pension liability - beginning 269,509,964 258,980,885 246,376,396 235,710,202 214,303,643 205,149,913 202,144,151 193,498,490 Total pension liability - ending (a) 278,325,061$ 269,509,964 $ 258,980,885 $ 246,376,396 $ 235,710,202 $ 214,303,643 $ 205,149,913 $ 202,144,151 $ Plan fiduciary net position
Contributions - employer 8,949,140 8,220,126 7,160,145 6,391,405 $ 6,839,074 $ 6,305,994 $ 5,843,451 $ 5,112,297 $ Contributions - employee 2,840,085 2,818,016 2,714,537 2,470,596 2,118,901 1,625,840 1,676,253 1,753,345 Investment income (net of administrative expenses) 40,267,200 8,626,342 10,735,955 13,091,025 15,775,920 73 7,312 3,233,619 21,739,681 Benefit payments (14,950,834) (13,719,992) (12,919,138) (12,441,282) (11,765,683) (11,084,633) (10,332,611) (9,744,388) Plan to plan resources - - - (382) - - - - Other (177,036) (241,803) (116,614) (700,820) (210,211) (88,298) (163,038) - Net change in plan fiduciary net position 36,928,555 5,702,689 7,574,885 8,810,542 12,758,001 (2,503,785) 257,674 18,860,935 Plan fiduciary net position - beginning 177,223,786 171,521,097 163,946,212 155,135,670 142,377,669 144,881,454 144,623,780 125,762,845 Plan fiduciary net position - ending (b) 214,152,341$ 177,223,786 $ 171,521,097 $ 163,946,212 $ 155,135,670 $ 142,377,669 $ 144,881,454 $ 144,623,780 $ Net pension liability - ending (a)-(b) 64,172,720$ 92,286,178$ 87,459,788$ 82,430,184$ 80,574,532$ 71,925,974$ 60,268,459$ 57,520,371$ Plan fiduciary net position as a percentage
of the total pension liability 76.94% 65.76% 66.23% 66.54% 65.82% 66.44% 70.62% 71.54% Covered payroll 22,050,489$ 21,408,242$ 20,763,335$ 20,950,595$ 19,905,560$ 18,459,592$ 17,893,660$ 16,826,776$ Net pension liability as a percentage of
covered payroll 291.03% 431.08% 421.22% 393.45% 404.78% 389.64% 336.81% 341.84% Notes to Schedule:
1 Information only presented from the implementation year Safety Plan
Benefit changes: The figures above do not include any liability impact that may have resulted from plan changes which occurred after June 30, 2014. This applies for voluntary benefit changes as well as any offers of Two Years of Additional Service Credit (a.k.a. Golden Handshakes).

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City of Napa
Required Supplementary Information (Unaudited) (Continued) Schedule of Contributions – Pension
For the Year Ended June 30, 2022

110

Fiscal Year: 2021-22 2020-21 2019-20 2018-19 2017-18 2016-17 2015-16 2014-151 Contractually determined
contribution (actuarially determined) 9,105,370$ 5,676,210 $ 5,159,972 $ 4,472,807 $ 3,797,781 $ 3,705,781 $ 3,297,550 $ 2,749,274 $ Contributions in relation to the
actuarially determined contributions (9,105,370) (5,676,210) (5,159,972) (4,472,807) (3,797,781) (3,705,781) (3,297,550) (2,749,274) Contribution de ficiency (e xcess) -$ - $ - $ - $ - $ - $ - $ - $ Covered payroll 23,450,886 $ 22,767,850 $ 22,631,158 $ 22,121,385 $ 19,836,302 $ 20,199,995 $ 18,953,660 $ 17,548,793 $ Contributions as a percentage of
covered payroll 38.83% 24.93% 22.80% 20.22% 19.15% 18.35% 17.40% 15.67% Notes to Schedule
Methods and assumptions used to determine contribution rates for the fiscal year ended June 30, 2022:

Actuarial cost method
Amortization method/period
Asset valuation method
Inflation
Salary increases
Payroll growth 2.750%
Investment rate of return
Retirement age
M ortality
1 Information only presented from the implementation year The probabilities of mortality are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015.

Pre-retirement and Post-retirement mortality rates include 15 years of projected mortality improvement using 90% of Scale MP- 2016 published by the Society of Actuaries.

Varies by entry age and service

7.00% net of pension plan investment and administrative expenses.

The probabilities of retirement are based on the 2017 CalPERS Experience Study for the period from 1997 and 2015.

2.50%
Actuarial Value of Assets. For details, see June 30, 2019 Funding Valuation Report.

For details, see June 30, 2019 Funding Valuation Report Entry Age Normal
Miscellaneous Plan
The actuarial methods and assumption used to set the actuarially determined contributions for Fiscal Year 2022 were derived from the June 30, 2019 funding valuation report.

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City of Napa
Required Supplementary Information (Unaudited) (Continued) Schedule of Contributions – Pension
For the Year Ended June 30, 2022

111

Fiscal Year: 2021-22 2020-21 2019-20 2018-19 2017-18 2016-17 2015-16 2014-151 Contractually determined
contribution (actuarially determined) 9,670,982$ 8,949,140 $ 8,220,126 $ 7,160,145 $ 8,497,880 $ 6,839,074 $ 6,305,994 $ 5,843,451 $ Contributions in relation to the
actuarially determined contributions (9,670,982) (8,949,140) (8,220,126) (7,160,145) (8,497,880) (6,839,074) (6,305,994) (5,843,451) Contribution deficiency (excess) -$ - $ - $ - $ - $ - $ - $ - $ Covered payroll 17,938,242 $ 17,415,769 $ 17,522,750 $ 17,236,908 $ 14,894,900 $ 14,827,015 $ 14,604,289 $ 14,342,189 $ Contributions as a percentage of
covered payroll 53.91% 51.39% 46.91% 41.54% 57.05% 46.13% 43.18% 40.74% Notes to Schedule
Methods and assumptions used to determine contribution rates for the fiscal year ended June 30, 2022:

Pre-retirement and Post-retirement mortality rates include 15 years of projected mortality improvement using 90% of Scale MP- 2016 published by the Society of Actuaries.

The probabilities of retirement are based on the 2017 CalPERS Experience Study for the period from 1997 and 2015.

The actuarial methods and assumption used to set the actuarially determined contributions for Fiscal Year 2022 were derived from the June 30, 2019 funding valuation report.

Entry Age Normal
For details, see June 30, 2019 Funding Valuation Report Actuarial Value of Assets. For details, see June 30, 2019 Funding Valuation Report.

2.50%
Varies by entry age and service

7.00% net of pension plan investment and administrative expenses.

Safety Plan

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City of Napa
Required Supplementary Information (Unaudited) (Continued) Schedule of Changes in Net OPEB Liability
For the Year Ended June 30, 2022

112

M easurement period, year ending: 6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 1 Total OPE B liability
Service cost 270,359 $ 261,827 $ 371,113 $ 362,272 $ 352,148 $ Interest 802,954 797,189 908,149 884,055 860,289 Differences between expected and actual experience 1,966,781 21,776 (1,892,659) - - Changes of assumptions (108,857) 10,519 (93,590) 22,335 - Benefit payments, including
refunds of member contributions (850,451) (842,848) (814,230) (773,360) (767,891) Implicit rate subsidy fulfilled (180,676) (171,156) (116,007) (144,803) (134,977) Net change in total OPEB liability 1,900,110 77,307 (1,637,224) 350,499 309,569 Total OPE B liability - beginning 11,008,663 10,931,356 12,568,580 12,218,081 11,908,512 Total OPE B liability - ending (a) 12,908,773$ 11,008,663 $ 10,931,356 $ 12,568,580 $ 12,218,081 $ OPEB fiduciary net position
Contributions - employer 1,297,178 $ 1,324,459 $ 1,261,435 $ 1,299,596 $ 1,043,887 $ Contributions - implicit subsidy 180,676 171,156 116,007 - - Net investment income 2,379,405 284,673 467,868 430,264 554,574 Benefit payments, including
refunds of member contributions (850,451) (842,848) (814,230) (773,360) (767,891) Implicit rate subsidy fulfilled (180,676) (171,156) (116,007) (144,803) (134,977) Administrative expense (3,265) (3,835) (1,484) (3,194) (2,680) Net change in plan fiduciary net position 2,822,867 762,449 913,589 808,503 69 2,913 Plan fiduciary net position - beginning 7,901,663 7,139,214 6,225,625 5,417,122 4,724,209 Plan fiduciary net position - ending (b) 10,724,530$ 7,901,663$ 7,139,214$ 6,225,625$ 5,417,122$ Plan net OPE B liability - ending (a) - (b) 2,184,243$ 3,107,000$ 3,792,142$ 6,342,955$ 6,800,959$ Plan fiduciary net position as a
percentage of the total OPE B liability 83.08% 71.78% 65.31% 49.53% 44.34% Covered-employee payroll 41,910,541$ 39,693,902$ 37,565,896$ 42,081,119$ 40,954,860$ Plan net OPEB liability as a
percentage of covered-employee payroll 30.80% 27.73% 29.10% 29.87% 29.83% 1 Inform ation only presented from the im plem entation year ATTACHMENT 1

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City of Napa
Required Supplementary Information (Unaudited) (Continued) Schedule of Contributions – OPEB
For the Year Ended June 30, 2022

113

2021-22 2020-21 2019-20 2018-19 2017-18
1 Actuarially determined contribution 631,388$ 615,280$ 930,210$ 968,028$ 935,278$ Contributions in relation to the actuarially
determined contributions (1,477,854) (1,297,178) (1,324,459) (1,377,442) (1,204,094) Contribution deficiency (excess) (846,466)$ (681,898)$ (394,249)$ (409,414)$ (268,816)$ Covered payroll 41,910,541$ 39,693,902$ 37,565,896$ 42,081,119$ 40,954,860$ Contributions as a percentage of
covered payroll 3.53% 3.27% 3.53% 3.27% 2.94%
Notes to Schedule:

Methods and assumptions used to determine contribution rates:

ADC for fiscal year 6/30/2022
Actuarial valuation date 6/30/2021
Actuarial cost method Entry-age normal, level percent of pay Amortization method Closed period, level percent of pay Amortization period 20 years
Discount Rate 5.85%
Inflation 5.50%
Salary increases 2.75%
Healthcare cost trend rate Non-Medicare - 7.00% for 2022, decreasing to an ultimate rate of 4.04% in 2077 Medicare - 6.00% for 2022, decreasing to an ultimate rate of 4.04% in 2077 Mortality Based on CalPERS 2019 experience study report using data for the period from 1997 to 2015 1 Information only presented from the implementation year The actuarial methods and assumptions used to set the actuarially determined contributions for the fiscal year ended June 30, 2022 were as follows:

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SUPPLEMENTARY INFORMATION
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NON-MAJOR GOVERNMENTAL FUNDS
All governmental funds not defined as major funds for the Fund Financial Statements are consolidated in one column entitled “Other Governmental Funds”. These non-major funds are identified and included in this supplemental section and includes all the City’s non-major Special Revenue Funds.

The Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. The City does not adopt a budget for the Public Infrastructure Program Special Revenue Fund.

Assessment Districts Fund
Tourism Improvement Districts (TID) Fund
Community Development Block Grant Fund
Traffic Fund
Parking Fund
CalHome Grant Fund
Public Safety Programs Fund
Parks and Recreation Trust Fund
Public Infrastructure Program Fund
Successor Agency Low/Mod Set Aside Fund
Permanent Local Housing Allocation Fund
Road Maintenance Rehabilitation Act Fund
Measure F Fund
Golf Course Fund
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Tourism Community
Assessment Improvement Development
District District Block Grant Traffic Parking
ASSETS
Cash and investments 7,556,823 $ 1,390,248 $ (57,597) $ 3,064,487 $ 7,819,493 $ Receivables, net
Accounts 6,985 - 447,569 140,994 22,880 Federal, state and other governments - - 14,338 - - Interest 3,004 450 (29) 1,231 3,138 Loans - - 4,345,693 - - Total assets 7,566,812$ 1,390,698$ 4,749,974$ 3,206,712$ 7,845,511$

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable and accrued liabilities 60,260$ 37,678$ 373,869$ -$ 47,986$ Deposits payable 54,620 - - - - Due to other funds - - - - - Unearned revenue - - - - - Advance from other funds - - - - - Total liabilities 114,880 37,678 373,869 - 47,986 Deferred Inflows of Resources:

Unavailable revenue:

Revolving loans - - 4,345,693 - - Capital grants, contributions, and charges for services 125 - - - - Lease-related deferred inflows of resources - - - - 2,668,750 Total deferred inflows of resources 125 - 4,345,693 - 2,668,750
Fund Balances:

Nonspendable - - - - - Restricted 7,451,807 1,353,020 30,412 3,206,712 5,128,775 Committed - - - - - Assigned - - - - - Unassigned (deficit) - - - - - Total fund balances 7,451,807 1,353,020 30,412 3,206,712 5,128,775 Total liabilities, deferred inflows of
resources, and fund balances 7,566,812$ 1,390,698$ 4,749,974$ 3,206,712$ 7,845,511$ City of Napa
Nonmajor Governmental Funds
Special Revenue Funds
Combining Balance Sheet
June 30, 2022
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Successor
Public Parks and Public Agency
Cal Home Safety Recreation Infrastructure Low/Mod
Grant Program Trust Program Program Set Aside
ASSETS
Cash and investments 258,666 $ 44,221 $ 129,931 $ 233,238 $ - $ Receivables, net
Accounts - - - - - Federal, state and other governments - - - - - Interest 142 18 52 94 - Loans 1,573,273 - - - - Total assets 1,832,081$ 44,239$ 129,983$ 233,332$ -$

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable and accrued liabilities 603$ -$ -$ -$ -$ Deposits payable - - - - - Due to other funds - - - - - Unearned revenue - - - - - Advance from other funds - - - - - Total liabilities 603 - - - - Deferred Inflows of Resources:

Unavailable revenue:

Revolving loans 1,573,273 - - - - Capital grants, contributions, and charges for services - - - - - Lease-related deferred inflows of resources - - - - - Total deferred inflows of resources 1,573,273
- - - - Fund Balances:

Nonspendable - - - - - Restricted 258,205 44,239 129,983 233,332 - Committed - - - - - Assigned - - - - - Unassigned (deficit) - - - - - Total fund balances 258,205 44,239 129,983 233,332 - Total liabilities, deferred inflows of
resources, and fund balances 1,832,081$ 44,239$ 129,983$ 233,332$ -$ City of Napa
Nonmajor Governmental Funds
Special Revenue Funds
Combining Balance Sheet (Continued)
June 30, 2022
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Permanent Road Total
Local Maintenance Nonmajor
Housing and Rehabilitation Golf Governmental
Allocation Act Measure F Course Funds
ASSETS
Cash and investments - $ 1,157,649$ 5,241,809 $ - $ 26,838,968$ Receivables, net
Accounts - 272,297 396,423 42,076 1,329,224 Federal, state and other governments - - - - 14,338 Interest - 535 1,974 - 10,609 Loans - - - - 5,918,966 Total assets -$ 1,430,481$ 5,640,206$ 42,076$ 34,112,105$

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable and accrued liabilities -$ -$ 506$ 9,178$ 530,080$ Deposits payable - - - 10,000 64,620 Due to other funds - - - 167,032 167,032 Unearned revenue - - - 42,076 42,076 Advance from other funds - - - 1,341,450 1,341,450 Total liabilities - - 506 1,569,736 2,145,258 Deferred Inflows of Resources:

Unavailable revenue:

Revolving loans - - - - 5,918,966 Capital grants, contributions, and charges for services - - - - 125 Lease-related deferred inflows of resources - - - - 2,668,750 Total deferred inflows of resources -
- - - 8,587,841 Fund Balances:

Nonspendable - - - - - Restricted - 1,430,481 5,639,700 - 24,906,666 Committed - - - - - Assigned - - - - - Unassigned (deficit) - - - (1,527,660) (1,527,660) Total fund balances - 1,430,481 5,639,700 (1,527,660) 23,379,006 Total liabilities, deferred inflows of
resources, and fund balances -$ 1,430,481$ 5,640,206$ 42,076$ 34,112,105$ City of Napa
Nonmajor Governmental Funds
Combining Balance Sheet (Continued)
June 30, 2022
Special Revenue Funds
121
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Tourism Community
Assessment Improvement Development
District District Block Grant Traffic Parking

REVENUES
Taxes - $ 1,143,364$ - $ - $ - $ Licenses, permits and fees - - - - - Intergovernmental - - 888,336 1,806,854 - Charges for services 1,428,077 - 84,238 - 625,368 Investment income (loss) 43,797 (3,070) (12) 34,906 172,505 Miscellaneous - - - - - Total revenues 1,471,874 1,140,294 972,562 1,841,760 797,873

EXPENDITURES
Current:

Public Safety
Police - - - 13,268 - Fire - - - - - Public works 15,031 - - 3,081 - Parks and recreation 53,718 - - - - Community development 699,462 536,367 1,133,336 - 567,812 Capital outlay - - - - - Total expenditures 768,211 536,367 1,133,336 16,349 567,812 REVENUES OVER (UNDER) EXPENDITURES 703,663 603,927 (160,774) 1,825,411 230,061

OTHER FINANCING SOURCES (USES)
Transfers in 90,000 - - - - Transfers out (104,671) - (2,400) (2,514,830) (52,400) Total other financing sources (uses) (14,671) - (2,400) (2,514,830) (52,400) NET CHANGE IN FUND BALANCES 688,992 603,927 (163,174) (689,419) 177,661 FUND BALANCES (DEFICIT):

Beginning of year, as restated (Note 17) 6,762,815 749,093 193,586 3,896,131 4,951,114 End of year 7,451,807$ 1,353,020$ 30,412$ 3,206,712$ 5,128,775$ Special Revenue Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2022
City of Napa
Nonmajor Governmental Funds
122
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Successor
Public Parks and Public Agency
Cal Home Safety Recreation Infrastructure Low/Mod
Grant Program Trust Program Program Set Aside

REVENUES
Taxes - $ - $ - $ - $ - $ Licenses, permits and fees - - - - - Intergovernmental 372,339 - - - - Charges for services - - - 33,981 - Investment income (loss) 7,390 54 1,960 3,462 - Miscellaneous - - 20,160 - - Total revenues 379,729 54 22,120 37,443 -

EXPENDITURES
Current:

Public Safety
Police - 2,730 - - - Fire - 3,980 - - - Public works - - - 314 - Parks and recreation - - 181 - - Community development 232,495 - - - - Capital outlay - - - - - Total expenditures 232,495 6,710 181 314 - REVENUES OVER (UNDER) EXPENDITURES 147,234 (6,656) 21,939 37,129 -

OTHER FINANCING SOURCES (USES)
Transfers in -
- - - - Transfers out - - - - (20,436) Total other financing sources (uses) - - - - (20,436) NET CHANGE IN FUND BALANCES 147,234 (6,656) 21,939 37,129 (20,436) FUND BALANCES (DEFICIT):

Beginning of year, as restated (Note 17) 110,971 50,895 108,044 196,203 20,436 End of year 258,205$ 44,239$ 129,983$ 233,332$ -$ Special Revenue Funds
For the Year Ended June 30, 2022
City of Napa
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances (Continued) 123
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Permanent Road Total
Local Maintenance Nonmajor
Housing and Rehabilitation Golf Governmental
Allocation Act Measure F Course Funds

REVENUES
Taxes - $ - $ 2,367,372$ - $ 3,510,736$ Licenses, permits and fees - - - - - Intergovernmental - 1,593,225 - - 4,660,754 Charges for services - - - 102,160 2,273,824 Investment income (loss) - 3,746 39,682 - 304,420 Miscellaneous - - - - 20,160 Total revenues - 1,596,971 2,407,054 102,160 10,769,894

EXPENDITURES
Current:

Public Safety
Police - - - - 15,998 Fire - - - - 3,980 Public works - 1,907 - - 20,333 Parks and recreation - - - 154 54,053 Community development (1) - 34,746 610 3,204,827 Capital outlay - - - 32,029 32,029 Total expenditures (1) 1,907 34,746 32,793 3,331,220 REVENUES OVER (UNDER) EXPENDITURES 1 1,595,064 2,372,308 69,367 7,438,674

OTHER FINANCING SOURCES (USES)
Transfers in -
1,834,714 - - 1,924,714 Transfers out - (1,999,297) (5,900) - (4,699,934) Total other financing sources (uses) - (164,583) (5,900) - (2,775,220) NET CHANGE IN FUND BALANCES 1 1,430,481 2,366,408 69,367 4,663,454 FUND BALANCES (DEFICIT):

Beginning of year, as restated (Note 17) - - 3,273,292 (1,597,027) 18,715,553 End of year 1$ 1,430,481$ 5,639,700$ (1,527,660)$ 23,379,007$ Nonmajor Governmental Funds
City of Napa
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances (Continued) For the Year Ended June 30, 2022
Special Revenue Funds
124
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Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Charges for services -$ - $ 1,428,077$ 1,428,077 $ Investment income (loss) - - 43,797 43,797 Total revenues - - 1,471,874 1,471,874 EXPENDITURES:

Current:

Public works - - 15,031 (15,031) Parks and recreation - - 53,718 (53,718) Community development - - 699,462 (699,462) Total expenditures - - 768,211 (768,211) REVENUES OVER (UNDER) EXPENDITURES - - 703,663 703,663 OTHER FINANCING SOURCES (USES):

Transfers in - - 90,000 90,000 Transfers out - - (104,671) (104,671) Total other financing sources (uses) - - (14,671) (14,671) Net change in fund balance -$ -$ 688,992 688,992$ FUND BALANCE:

Beginning of year 6,762,815
End of year 7,451,807$
City of Napa
Budgetary Comparison Schedule
Assessment District Special Revenue Fund
For the Year Ended June 30, 2022
Budgeted Amounts
125
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Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Taxes -$ - $ 1,143,364$ 1,143,364 $ Investment income (loss) - - (3,070) (3,070) Total revenues - - 1,140,294 1,140,294 EXPENDITURES:

Current:

Community development - - 536,367 (536,367) Total expenditures - - 536,367 (536,367) Net change in fund balance -$ -$ 603,927 603,927$ FUND BALANCE:

Beginning of year 749,093
End of year 1,353,020$
City of Napa
Budgetary Comparison Schedule
Tourism Improvement Districts (TID) Special Revenue Fund For the Year Ended June 30, 2022
Budgeted Amounts
126
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Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Intergovernmental -$ - $ 888,336$ 888,336 $ Charges for services - - 84,238 84,238 Investment income (loss) - - (12) (12) Total revenues - - 972,562 972,562 EXPENDITURES:

Current:

Community development - - 1,133,336 (1,133,336) Total expenditures - - 1,133,336 (1,133,336) REVENUES OVER (UNDER) EXPENDITURES - - (160,774) (160,774) OTHER FINANCING SOURCES (USES):

Transfers out - - (2,400) (2,400) Total other financing sources (uses) - - (2,400) (2,400) Net change in fund balance -$ -$ (163,174) (163,174)$ FUND BALANCE:

Beginning of year 193,586
End of year 30,412$
City of Napa
Budgetary Comparison Schedule
Community Development Block Grant Special Revenue Fund
For the Year Ended June 30, 2022
Budgeted Amounts
127
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Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Intergovernmental -$ - $ 1,806,854$ 1,806,854 $ Investment income (loss) - - 34,906 34,906 Total revenues - - 1,841,760 1,841,760 EXPENDITURES:

Current:

Public Safety
Police - - 13,268 (13,268) Public works - - 3,081 (3,081) Total expenditures - - 16,349 (16,349) REVENUES OVER (UNDER) EXPENDITURES - - 1,825,411 1,825,411 OTHER FINANCING SOURCES (USES):

Transfers out - - (2,514,830) (2,514,830) Total other financing sources (uses) - - (2,514,830) (2,514,830) Net change in fund balance -$ - $ (689,419) (689,419) $ FUND BALANCE:

Beginning of year 3,896,131
End of year 3,206,712$
City of Napa
Budgetary Comparison Schedule
Traffic Special Revenue Fund
For the Year Ended June 30, 2022
Budgeted Amounts
128
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Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Charges for services -$ - $ 625,368$ 625,368 $ Investment income (loss) - - 172,505 172,505 Total revenues - - 797,873 797,873 EXPENDITURES:

Current:

Community development - - 567,812 (567,812) Total expenditures - - 567,812 (567,812) REVENUES OVER (UNDER) EXPENDITURES - - 230,061 230,061 OTHER FINANCING SOURCES (USES):

Transfers in - - - - Transfers out - - (52,400) (52,400) Total other financing sources (uses) - - (52,400) (52,400) Net change in fund balance -$ -$ 177,661 177,661$ FUND BALANCE:

Beginning of year, as restated (Note 17) 4,951,114
End of year 5,128,775$
City of Napa
Budgetary Comparison Schedule
Parking Special Revenue Fund
For the Year Ended June 30, 2022
Budgeted Amounts
129
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Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Intergovernmental -$ - $ 372,339$ 372,339 $ Investment income (loss) - - 7,390 7,390 Total revenues - - 379,729 379,729 EXPENDITURES:

Current:

Community development - - 232,495 (232,495) Total expenditures - - 232,495 (232,495) Net change in fund balance -$ -$ 147,234 147,234$ FUND BALANCE:

Beginning of year 110,971
End of year 258,205$
City of Napa
Budgetary Comparison Schedule
Cal Home Grant Special Revenue Fund
For the Year Ended June 30, 2022
Budgeted Amounts
130
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Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Investment income (loss) -$ - $ 54$ 54 $ Total revenues - - 54 54 EXPENDITURES:

Current:

Public Safety
Police - - 2,730 (2,730) Fire - - 3,980 (3,980) Total expenditures - - 6,710 (6,710) Net change in fund balance -$ - $ (6,656) (6,656) $ FUND BALANCE:

Beginning of year 50,895
End of year 44,239$
City of Napa
Budgetary Comparison Schedule
Public Safety Program Special Revenue Fund
For the Year Ended June 30, 2022
Budgeted Amounts
131
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Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Investment income (loss) -$ - $ 1,960$ 1,960 $ Miscellaneous - - 20,160 20,160 Total revenues - - 22,120 22,120 EXPENDITURES:

Current:

Parks and recreation - - 181 (181) Total expenditures - - 181 (181) Net change in fund balance -$ - $ 21,939 21,939 $ FUND BALANCE:

Beginning of year 108,044
End of year 129,983$
City of Napa
Budgetary Comparison Schedule
Parks and Recreation Trust Program Special Revenue Fund For the Year Ended June 30, 2022
Budgeted Amounts
132
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Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Intergovernmental -$ - $ -$ - $ Investment income (loss) - - - - Total revenues - - - - EXPENDITURES:

Current:

Community development - - (1) 1 Total expenditures - - (1) 1 Net change in fund balance -$ -$ 1 1$ FUND BALANCE (DEFICIT):

Beginning of year -
End of year 1$
City of Napa
Budgetary Comparison Schedule
Permanent Local Housing Allocation Special Revenue Fund For the Year Ended June 30, 2022
Budgeted Amounts
133
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Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Intergovernmental -$ - $ 1,593,225$ 1,593,225 $ Investment income (loss) - - 3,746 3,746 Total revenues - - 1,596,971 1,596,971 EXPENDITURES:

Current:

Public works - - 1,907 (1,907) Total expenditures - - 1,907 (1,907) REVENUES OVER (UNDER) EXPENDITURES - - 1,595,064 1,595,064 OTHER FINANCING SOURCES (USES):

Transfers in - - 1,834,714 1,834,714 Transfers out - - (1,999,297) (1,999,297) Total other financing sources (uses) - - (164,583) (164,583) Net change in fund balance -$ - $ 1,430,481 1,430,481 $ FUND BALANCE:

Beginning of year -
End of year 1,430,481$
City of Napa
Budgetary Comparison Schedule
Road Maintenance and Rehabilitation Act Special Revenue Fund For the Year Ended June 30, 2022
Budgeted Amounts
134
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Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Taxes -$ - $ 2,367,372$ 2,367,372 $ Investment income (loss) - - 39,682 39,682 Total revenues - - 2,407,054 2,407,054 EXPENDITURES:

Current:

Community development - - 34,746 (34,746) Total expenditures - - 34,746 (34,746) REVENUES OVER (UNDER) EXPENDITURES - - 2,372,308 2,372,308 OTHER FINANCING SOURCES (USES):

Transfers out - - (5,900) (5,900) Total other financing sources (uses) - - (5,900) (5,900) Net change in fund balance -$ -$ 2,366,408 2,366,408$ FUND BALANCE:

Beginning of year 3,273,292
End of year 5,639,700$
City of Napa
Budgetary Comparison Schedule
Measure F Special Revenue Fund
For the Year Ended June 30, 2022
Budgeted Amounts
135
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Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Charges for services -$ - $ 102,160$ 102,160 $ Total revenues - - 102,160 102,160 EXPENDITURES:

Current:

Parks and recreation - - 154 (154) Capital outlay - - 32,029 (32,029) Total expenditures - - 32,793 (32,793) Net change in fund balance -$ - $ 69,367 69,367 $ FUND BALANCE (DEFICIT):

Beginning of year (1,597,027)
End of year (1,527,660)$
City of Napa
Budgetary Comparison Schedule
Golf Course Special Revenue Fund
For the Year Ended June 30, 2022
Budgeted Amounts
136
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INTERNAL SERVICE FUNDS
The Internal Service Funds are used to account for the financing of goods or services provided by one department to other departments of the City on a cost reimbursement basis.

The concept of major funds does not extend to internal service funds. For the Statement of Activities, the net revenues and expenses of each internal service fund are eliminated by netting them against the operations of the City departments that generated them. The remaining balance sheet items are consolidated with these same funds in the Governmental Activities Statement of Net Position. However, internal service funds are still presented separately in the Fund Financial Statements.

Risk Management Fund
The Risk Management Fund is an internal service fund established to account for resources and uses related to the City’s self-insurance program. The City’s self-insurance retention amounts are $150,000 for general liability claims, $300,000 for workers’ com
pensation claims and 100% of unemployment claims. The risk management function is Fleet Fund
The Fleet Management Fund provides full-service, lifetime management of the vehicles and equipment used by all City operations. This begins with specification development and replacement scheduling, transitioning to in-service preparation, then performing regular repairs and scheduled maintenance and inspections. Also included in Fleet services are regulatory compliance, fuel data capture, decommissioning, and ultimately the disposal of said assets.

The Fleet Management Division also administers the two City motor pools.

Information Technology Replacement Fund
The Information Technology (IT) Replacement Fund provides for the replacement of IT and telephone infrastructure throughout General Fund departments as necessary to maintain staff productivity.

Post-Employment Benefit Fund
The Post-Employment Benefits Fund is established to collect contributions to cover the cost of retiree benefits for current and past employees. Expenditures from this fund includes 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 Fund
The Equipment Replacement Fund was established for the replacement of capital equipment as it becomes unserviceable, obsolete, or reaches a predetermined service life. 137
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138
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Information Post
Risk Technology Employment Equipment
Management Fleet Replacement Benefits Replacement Total ASSETS
Current Assets:

Cash and investments 18,281,236 $ 12,668,033 $ 3,547,604 $ 3,503,378 $ 748,449$ 38,748,700$ Receivables, net
Accounts - 80,831 - 902,519 - 983,350 Interest 7,100 4,073 1,295 - 286 12,754 Prepaid items 103,717 - - - - 103,717 Total current assets 18,392,053 12,752,937 3,548,899 4,405,897 748,735 39,848,521 Noncurrent Assets:

Restricted cash and investments - - - 4,787,103 - 4,787,103 Capital assets:

Nondepreciable - 2,538,881 - - - 2,538,881 Depreciable, net - 8,635,417 - - - 8,635,417 Total noncurrent assets - 11,174,298 - 4,787,103 - 15,961,401 Total assets 18,392,053 23,927,235 3,548,899 9,193,000 748,735 55,809,922

DEFERRED OUTFLOWS OF RESOURCES
Pensions-related deferred outflows of resources 54,847 236,564 - - - 291,411 OPEB-related deferred outflows of resources 13,369 55,468 - 2,111,823 - 2,180,660 Total deferred outflows of resources 68,216 292,032 - 2,111,823 - 2,472,071

LIABILITIES
Current Liabilities:

Accounts payable and accrued liabilities 133,181
199,058 187,744 11,977 - 531,960 Compensated absences - current 9,775 3,687 - - - 13,462 Claims payable - current 5,622,200 - - - - 5,622,200 Long-term debt - current - 6,966 - - - 6,966 Total current liabilities 5,765,156 209,711 187,744 11,977 - 6,174,588 Noncurrent Liabilities:

Compensated absences - noncurrent 5,411 5,430 1,695 - - 12,536 Claims payable - noncurrent 8,073,800 - - - - 8,073,800 Long-term debt - noncurrent - 12,635 - - - 12,635 Net OPEB liability 10,534 43,708 - 1,664,074 - 1,718,316 Net pension liability 377,917 1,705,183 - - - 2,083,100 Total noncurrent liabilities 8,467,662 1,766,956 1,695 1,664,074 - 11,900,387 Total liabilities 14,232,818 1,976,667 189,439 1,676,051 - 18,074,975

DEFERRED INFLOWS OF RESOURCES
Pensions-related deferred inflows of resources 104,189 406,603 - - - 510,792 OPEB-related deferred inflows of resources 13,215 54,828 - 2,087,453 - 2,155,496 Total deferred inflows of resources 117,404
461,431 - 2,087,453 - 2,666,288

NET POSITION
Net investment in capital assets - 11,154,697 - - - 11,154,697 Restricted for OPEB - - - 4,787,103 - 4,787,103 Unrestricted 4,110,047 10,626,472 3,359,460 2,754,216 748,735 21,598,930 Total net position 4,110,047$ 21,781,169$ 3,359,460 $ 7,541,319 $ 748,735$ 37,540,730$ City of Napa
Combining Statement of Net Position
June 30, 2022
Internal Service Funds
139
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140
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Information Post
Risk Technology Employment Equipment
Management Fleet Replacement Benefits Replacement Total

OPERATING REVENUES
Charges for services 9,542,952 $ 4,953,522 $ 288,300 $ 3,340,301 $ - $ 18,125,075 $ Total operating revenues 9,542,952 4,953,522 288,300 3,340,301 - 18,125,075

OPERATING EXPENSES
Employee services and benefits 231,610 796,859 379,862 38,215 - 1,446,546 Material and services 1,073,517 812,762 1,769,981 1,079,281 609 4,736,150 Insurance premiums and claims 6,023,491 - - - - 6,023,491 Depreciation - 1,402,990 - - - 1,402,990 Total operating expenses 7,328,618 3,012,611 2,149,843 1,117,496 609 13,609,177 OPERATING INCOME (LOSS) 2,214,334 1,940,911 (1,861,543) 2,222,805 (609) 4,515,898

NONOPERATING REVENUES (EXPENSES)
Investment income (loss) (35,311) 37,889 (15,809) (557,260) 6,957 (563,534) Interest expense and fiscal charges - (118) - - - (118) Gain on sale of capital assets - 358,532 - - - 358,532 Total nonoperating revenues (expenses) (35,311) 396,303 (15,809) (557,260) 6,957 (205,120) INCOME (LOSS) BEFORE TRANSFERS 2,179,023 2,337,214 (1,877,352) 1,665,545 6,348 4,310,778

TRANSFERS
Transfers in - 2,058,876 1,905,312 - 150,000 4,114,188 Transfers out - - - - - - Total transfers - 2,058,876 1,905,312 - 150,000 4,114,188 CHANGES IN NET POSITION 2,179,023 4,396,090 27,960 1,665,545 156,348 8,424,966

NET POSITION
Beginning of year 1,931,024 17,385,079 3,331,500 5,875,774 592,387 29,115,764 End of year 4,110,047$ 21,781,169 $ 3,359,460 $ 7,541,319 $ 748,735 $ 37,540,730$ City of Napa
Internal Service Funds
Combining Statement of Revenues, Expenses, and Changes in Net Position For the Year Ended June 30, 2022
141
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Information Post
Risk Technology Employment Equipment
Management Fleet Replacement Benefits Replacement Total

CASH FLOWS FROM OPERATING ACTIVITES
Receipts from customers 9,542,952 $ 4,872,691 $ 288,337 $ 3,344,894 $ - $ 18,048,874$ Payments to supplier (6,715,767) (828,924) (1,648,479) (1,061,055) (609) (10,254,834) Payments to or on behalf of employees (256,097) (945,136) (391,231) (751,830) - (2,344,294) Net cash provided by (used in) operating activities 2,571,088 3,098,631 (1,751,373) 1,532,009 (609) 5,449,746

CASH FLOWS FROM NON-CAPITAL
FINANCING ACTIVITIES:

Transfers in - 2,058,876 1,905,312 - 150,000 4,114,188 Net cash provided by (used in) noncapital financing
activities - 2,058,876 1,905,312 - 150,000 4,114,188

CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES:

Acquisition of capital assets - (3,109,548) - - - (3,109,548) Proceeds from sale of capital assets - 358,532 - - - 358,532 Principal payments on capital debt - (6,939) - - - (6,939) Interest payments on capital debt - (118) - - - (118) Net cash (used in) capital and related financing
activities - (2,758,073) - - - (2,758,073)

CASH FLOWS FROM INVESTING ACTIVITES
Interest received (39,293) 35,870 (16,363) (557,260) 6,774 (570,272) Net cash provided by investing activities (39,293) 35,870 (16,363) (557,260) 6,774 (570,272) Net increase (decrease) in cash and cash equivalents 2,531,795 2,435,304 137,576 974,749 156,165 6,235,589 Cash and cash equivalents:

Beginning of year 15,749,441 10,232,729 3,410,028 7,315,732 592,284 37,300,214 End of year 18,281,236$ 12,668,033$ 3,547,604$ 8,290,481$ 748,449$ 43,535,803$

RECONCILIATION OF CASH AND CASH

EQUIVALENT TO STATEMENT OF NET
POSITION:

Cash and investments 18,281,236$ 12,668,033$ 3,547,604$ 3,503,378$ 748,449$ 38,748,700$ Restricted cash and investments - - - 4,787,103 - 4,787,103 Total cash and investments 18,281,236$ 12,668,033$ 3,547,604$ 8,290,481$ 748,449$ 43,535,803$ For the Year Ended June 30, 2022
Combining Statement of Cash Flows
Internal Service Funds
City of Napa
142
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Information Post
Risk Technology Employment Equipment
Management Fleet Replacement Benefits Replacement Total Reconciliation of Operating Income (Loss) to Net
Cash Flows Provided By (Used In) Operating
Activities:

Operating income (loss) 2,214,334 $ 1,940,911 $ (1,861,543) $ 2,222,805 $ (609) $ 4,515,898$ Adjustment to reconcile operating income (loss) to cash flows from operating activities:

Depreciation - 1,402,990 - - - 1,402,990 Changes in assets, deferred outflows of resources,
liabilities, and deferred inflows of resources: -
Receivables, net - (80,831) 37 4,593 - (76,201) Prepaid items (1,331) - 4,622 6,249 - 9,540 Pensions-related deferred outflows of resources 12,283 45,584 - - - 57,867 OPEB-related deferred outflows of resources (6,854) (24,857) - (941,480) - (973,191) Accounts payable and accrued liabilities 110,572 (16,162) 116,880 11,977 - 223,267 Net pension liability (147,451) (547,193) - - - (694,644) Net OPEB liability (2,624) (18,121) - (699,830) - (720,575) Pensions-related deferred inflows of resources 108,236 401,666 - - - 509,902 OPEB-related deferred inflows of resources 6,759 24,494 - 927,695 - 958,948 Claims payable 272,000 - - - - 272,000 Compensated absences 5,164 (29,850) (11,369) - - (36,055) Net cash provided by (used in) operating activities 2,571,088$ 3,098,631$ (1,751,373)$ 1,532,009$ (609)$ 5,449,746$ For the Year Ended June 30, 2022
City of Napa
Internal Service Funds
Combining Statement of Cash Flows (Continued)
143
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STATISTICAL SECTION
(Unaudited)
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CONTENTS PAGE
Financial Trends
1 Net Position by Component 148
2 Changes in Net Position 150
3 Fund Balances of Governmental Funds 156
4 Changes in Fund Balance of Governmental Funds 159
Revenue Capacity
5 Assessed Value and Estimated Actual Value of Taxable Property 160 6 Direct and Overlapping Property Taxes Rates 161
7 Principal Property Tax Payers 162
8 Property Tax Levies and Collections 163
Debt Capacity
9 Ratios of Outstanding Debt by Type 164
10 Direct and Overlapping Debt 167
11 Legal Debt Margin 168
12 Pledged Revenue Coverage 170
Demographic and Economic Information
13 Demographic and Economic Information 171
14 Principal Employers 172
15 Full-time nad Part-time City Employees by Function 173 Operating Information
16 Operating Indicators 174
17 Capital Asset Statistics 176

CITY OF NAPA - STATISTICAL SECTION
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2022 2021 2020 2019 2018
Governmental Activities
Net investment in capital assets 357,052$ 364,600$ 378,521$ 358,507$ 369,603$ Restricted 128,514 91,843 78,781 82,878 83,834 Unrestricted (67,586) (71,626) (54,455) (55,165) (57,495) Total governmental activities net position 417,980 384,817 402,847 386,220 395,942 Business-type Activities
Net investment in capital assets 68,321$ 69,287$ 70,385$ 70,082$ 71,873$ Restricted - - - - 12,398 Unrestricted 75,591 60,621 44,300 33,891 14,499 Total business-type activities net position 143,912 $ 129,908 $ 114,685 $ 103,973 $ 98,770 $ Primary Government
Net investment in capital assets 425,373$ 433,887$ 448,906$ 428,589$ 441,476$ Restricted 128,514 91,843 78,781 82,878 96,232 Unrestricted 8,005 (11,005) (10,155) (21,274) (42,996) Total primary government activities net position 561,892$ 514,725$ 517,532$ 490,193$ 494,712$ Source: City of Napa -Finance Department
The significant decrease in Unrestricted Net Position in FY2015 and FY2018 is due to the implementation GASB statements 68 and 75 respectively City of Napa - Financial Trends Information
Net Position by Component
Last Ten Fiscal Years
(Accrual basis accounting, in thousands)
Fiscal Year
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2017 2016 2015 2014 2013
Governmental Activities
Net investment in capital assets 351,563$ 351,129$ 357,559$ 365,826$ 356,406$ Restricted 43,100 41,722 37,848 37,699 38,205 Unrestricted (33,037) (41,524) (55,768) 49,510 40,475 Total governmental activities net position 361,626 351,327 339,639 453,035 435,086 Business-type Activities
Net investment in capital assets 73,653 $ 75,328 $ 75,160 $ 72,262 $ 63,898 $ Restricted 12,667 724 169 534 799 Unrestricted 25,684 37,519 31,439 47,189 45,474 Total business-type activities net position 112,004 $ 113,571 $ 106,768 $ 119,985 $ 110,171 $ Primary Government
Net investment in capital assets 425,216$ 426,457$ 431,719$ 438,088$ 420,304$ Restricted 55,767 42,446 38,017 38,233 39,004 Unrestricted (7,354) (4,005) (24,329) 96,699 86,949 Total primary government activities net position 473,629$ 464,898 $ 446,407 $ 573,020 $ 545,257 $ Source: City of Napa - Finance Department
The significant decrease in Unrestricted Net Position in FY2015 and FY2018 is due to the implementation GASB statements 68 and 75 respectively City of Napa - Financial Trends Information
Net Position by Component (Continued)
Last Ten Fiscal Years
(Accrual basis accounting, in thousands)
Fiscal Year
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2022 2021 2020 2019 2018
Expenses:

Governmental activities
General Government 15,475$ 16,051$ 19,195$ 12,251$ 15,239$ Public Safety 51,549 60,348 60,967 57,304 49,743 Public Works 31,728 36,010 8,455 32,576 30,825 Parks & Recreation 8,378 6,797 8,928 8,634 10,576 Community Development 24,354 25,787 27,095 24,738 25,322 Total Governmental activities expenses 131,484 144,993 124,640 135,502 131,704 Business-type activities
Water 29,899$ 32,044$ 32,327$ 28,060$ 27,174$ Materials Diversion 34,503 32,941 34,339 30,475 27,328 Golf
Housing
Total business-type activities expenses 64,402 65,985 66,666 58,535 54,502 Total Primary government expenses 195,886$ 210,978 $ 191,306 $ 194,037 $ 186,206 $ Source: City of Napa Finance Department
Fiscal Year
City of Napa - Financial Trends Information
Changes in Net Position
Last Ten Fiscal Years
(Accrual basis accounting, in thousands)
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2022 2021 2020 2019 2018
Program Revenues:

Governmental activities
Charges for Services
General Government 9,932$ 6,229$ 14,604$ 8,237$ 9,387$ Public Safety 9,147 8,353 8,515 8,153 8,530 Public Works 2,819 1,627 3,141 2,059 1,840 Parks & Recreation 3,933 1,084 2,065 2,300 1,423 Community Development 11,048 7,230 9,092 7,829 14,334 Operating grants and contributions 18,663 20,523 15,858 15,822 16,222 Capital grants and contributions 15,734 10,631 8,583 14,388 28,028 Total governmental activities program revenues 71,276 55,677 61,858 58,788 79,764 Business type activities
Charges for Services
Water 34,909$ 39,512$ 41,559$ 33,209$ 30,687$ Materials Diversion 42,836 39,219 34,472 28,584 28,625 Golf - - - - - Housing - - - - - Operating grants and contributions 2,325 2,678 1,262 3,200 365 Capital grants and contributions 1,504 1,274 1,375 803 2,189 Total business-type activities program revenues 81,574 82,684 78,669 65,797 61,867 Total Primary government revenues 152,850$ 138,361 $ 140,527 $ 124,585 $ 141,631 $ Net (expense)/revenue
Governmental activities (60,208)$ (89,315)$ (62,782)$ (76,715)$ (51,942)$ Business-type activities 17,172 17,698 12,001 7,261 7,365 Total Primary government net expense (43,036)$ (71,617) $ (50,781) $ (69,454) $ (44,577) $ Source: City of Napa-Finance Department
City of Napa - Financial Trends Information
Changes in Net Position (Continued)
Last Ten Fiscal Years
(Accrual basis accounting, in thousands)
Fiscal Year
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2022 2021 2020 2019 2018
General Revenues and other changes in net position
Governmental activities
Taxes
Property taxes 42,180$ 41,128$ 35,816$ 35,256$ 31,478$ Franchise taxes 2,043 1,970 1,991 2,019 2,070 Sales taxes 20,360 17,557 15,751 18,153 16,778 Transient Occupancy 32,245 12,670 18,098 23,530 20,076 Motor vehicle license fees ** ** ** ** **
Business license ** ** ** ** **
Investment earnings (9,771) 70 2,058 2,085 (158) Sale of Capital Assets - 240 2,476 61 268 Special Items
Transfers 3,623 3,013 3,222 3,951 4,149 Total governmental activities 90,680 76,647 79,411 85,054 74,662 Business -type activities
Investment earnings 455 538 1,934 1,853 318 Sale of Capital Assets - - 40 - Miscellaneous
Transfers (3,623) (3,013) (3,222) (3,951) (4,149) Total business-type activities (3,168) (2,475) (1,288) (2,058) (3,831) Total primary government 87,512$ 74,172$ 79,123$ 82,996$ 70,831$ Special Items (Transfer to Successor Agency Trust)
Extraordinary Items - Governmental activities
Extraordinary Items - Business-type activities - $ - $ - $ - $ - $ Chan
ge in Net Position
Governmental activities 30,472$ (12,668)$ 16,629$ 8,339$ 22,718$ Business-type activities 14,004 15,223 10,713 5,203 3,534 Total primary government 44,476$ 2,555 $ 27,342 $ 13,543 $ 26,252 $ Source: City of Napa-Finance Department
City of Napa - Financial Trends Information
** In fiscal 2014 and 2015 Business License and
Motor Vehicles Fees are included in General
Government Charges for Services
Changes in Net Position (Continued)
Last Ten Fiscal Years
(Accrual basis accounting, in thousands)
Fiscal Year
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2017 2016 2015 2014 2013
Expenses:

Governmental activities
General Government 14,341$ 15,519$ 21,312$ 10,614$ 19,452$ Public Safety 44,774 39,402 38,299 36,764 34,946 Public Works 23,840 19,689 17,370 27,223 22,914 Parks & Recreation 9,378 8,874 7,598 7,269 6,765 Community Development 5,809 8,538 7,970 6,246 3,418 Total Governmental activities expenses 98,142 92,022 92,549 88,116 87,495 Business-type activities
Water 27,553$ 25,133$ 25,699$ 23,801$ 21,173$ Materials Diversion 23,373 21,425 22,563 21,078 21,277 Golf - - - 1,459 Housing 14,846 12,623 12,571 12,169 13,291 Total business-type activities expenses 65,772 59,181 61,833 57,048 57,200 Total Primary government expenses 163,914$ 151,203 $ 153,382 $ 145,164 $ 144,695 $ Source: City of Napa Finance Department
City of Napa - Financial Trends Information
Changes in Net Position (Continued)
Last Ten Fiscal Years
(Accrual basis accounting, in thousands)
Fiscal Year
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2017 2016 2015 2014 2013
Program Revenues:

Governmental activities
Charges for Services
General Government 10,303$ 7,129$ 6,300 $ 10,156 $ 3,230 $ Public Safety 7,587 7,617 5,155 4,487 4,722 Public Works 1,407 1,378 5,042 4,558 2,352 Parks & Recreation 2,008 1,323 2,670 1,659 1,966 Community Development 8,962 5,959 5,175 2,930 2,579 Operating grants and contributions 3,264 4,652 1,948 2,329 2,448 Capital grants and contributions 3,950 5,359 2,293 12,765 2,116 Total governmental activities program revenues 37,481 33,417 28,583 38,884 19,413 Business type activities
Charges for Services
Water 26,849$ 26,980$ 24,946$ 28,510$ 25,454$ Materials Diversion 26,963 26,487 24,249 24,117 24,461 Golf - - - - 1,260 Housing 1,337 1,236 1,415 1,116 1,160 Operating grants and contributions 12,298 11,860 11,539 10,543 11,501 Capital grants and contributions 1,072 3,195 2,450 729 462 Total business-type activities program revenues 68,519 69,758 64,599 65,015 64,298 Total Primary government revenues 106,000$ 103,175 $ 93,182 $ 103,899 $ 83,711 $ Net (expense)/revenue
Governmental activities (60,660)$ (58,606)$ (63,966)$ (49,232)$ (68,081)$ Business-type activities 10,577 10,577 3,767 7,967 7,098 Total Primary government net expense (48,029)$ (48,029) $ (60,199) $ (41,265) $ (60,984) $ Source: City of Napa-Finance Department
Changes in Net Position (Continued)
Last Ten Fiscal Years
(Accrual basis accounting, in thousands)
Fiscal Year
City of Napa - Financial Trends Information
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2017 2016 2015 2014 2013
General Revenues and other changes in net position
Governmental activities
Taxes
Property taxes 28,684$ 28,431$ 27,915$ 26,785$ 25,419$ Franchise taxes 2,057 2,014 1,981 1,871 1,818 Sales taxes 16,059 15,947 16,184 15,150 14,267 Transient Occupancy 19,460 18,233 15,869 15,803 14,032 Motor vehicle license fees ** ** ** ** 40
Business license ** ** ** ** 2,766
Investment earnings 99 574 686 531 93 Sale of Capital Assets 190 743 Special Items
Transfers 4,408 4,334 4,304 4,299 4,128 Total governmental activities 70,957 70,276 66,939 64,439 62,563 Business -type activities
Investment earnings 93 544 172 364 11 Sale of Capital Assets - 16 - - - Miscellaneous -
Transfers (4,408) (4,334) (4,304) (4,299) (4,128) Total business-type activities (4,315) (3,774) (4,132) (3,935) (4,117) Total primary government 66,642$ 66,502$ 62,807$ 60,504$ 58,446$ Special Items (Transfer to Successor Agency Trust) 19
Extraordinary Items - Governmental activities 2,173 3,415 3,995 Extraordinary Items - Business-type activities - - - - 747 Change in Net Position
Governmental activities 10,297$ 11,688$ 5,145$ 18,622$ (1,524)$ Business-type activities (1,567) 6,803 (365) 4,033 3,727 Total primary government 8,731$ 18,491 $ 4,780 $ 22,655 $ 2,203 $ Source: City of Napa-Finance Department
Changes in Net Position (Continued)
Last Ten Fiscal Years
(Accrual basis accounting, in thousands)
Fiscal Year
** In fiscal 2014 and 2015 Business License
and Motor Vehicles Fees are included in
General Government Charges for Services
City of Napa - Financial Trends Information
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2022 2021 2020 2019 2018
General Fund
Nonspendable 2,691$ 3,148$ 3,225$ 4,002$ 3,411$ Restricted 5,151 5,679 263 195 125 Committed 15,396 15,396 15,396 13,554 13,004 Assigned 6,505 6,424 4,600 12,114 7,771 Unassigned (5,620) 128 7,249 6,116 4,107 Total general fund 24,123 30,775 30,733 35,981 28,418 All other governmental funds
Nonspendable 14$ 13 $ 253 $ 11 $ - $ Restricted 85,585 64,007 63,482 56,870 51,282 Committed 29,795 22,462 22,466 25,997 32,552 Assigned - - - - - Unassigned (1,626) 3,765 (1,834) (1,611) (1,615) Total all other governmental funds 113,768$ 90,247$ 84,367$ 81,267$ 82,219$ Source: City of Napa - Finace Department
City of Napa - Financial Trends Information
Net Position by Component
Last Ten Fiscal Years
(Accrual basis accounting, in thousands)
Fiscal Year
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2017 2016 2015 2014 2013
General Fund
Nonspendable 1,275$ 537$ 523$ 54$ 483$ Restricted 73 51 28 13 20 Committed 2,422 500 500 500 - Assigned 21,043 18,874 13,968 15,418 15,401 Unassigned 1,724 3,051 6,224 8,704 3,748 Total general fund 26,537 23,013 21,243 24,689 19,652 All other governmental funds
Nonspendable 675$ -$ 859$ -$ 801$ Restricted 43,465 38,181 25,886 25,157 21,971 Committed 28,057 31,698 31,474 22,127 2,988 Assigned 208 1,589 3,313 1,580 19,844 Unassigned (1,609) (1,662) (1,721) (1,721) (1,768) Total all other governmental funds 70,796$ 69,806$ 59,811$ 47,143$ 43,836$ Source: City of Napa - Finance Department
City of Napa - Financial Trends Information
Net Position by Component (Continued)
Last Ten Fiscal Years
(Accrual basis accounting, in thousands)
Fiscal Year
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2022 2021 2020 2019 2018
Revenues
Taxes 79,477$ 57,006$ 59,358$ 64,379$ 56,992$ Licenses and permits 7,310 7,881 6,667 6,350 6,462 Intergovernmental 56,412 49,564 40,542 48,581 37,860 Charges for services 18,694 11,272 13,465 11,184 24,272 Investment income (loss) (9,155) 249 4,565 4,317 97 Loan repayments - - - - - Miscellaneous 471 279 2,903 554 1,094 Contribution from owners (Gasser CFD) - - - - 18,005 Total Revenues 153,209$ 126,251$ 127,500$ 135,365$ 144,782$ Expenditures
General government
City Council 313.0 293.0 375 311 291 City Clerk 1,155.0 1,029.0 950 1,012 824 City Manager 1,549.0 1,253.0 1,728 1,236 1,217 Finance 7,357.0 6,873.0 7,032 6,561 6,285 City Attorney 1,269.0 1,000.0 1,197 1,037 1,100 Human Resources 1,451.0 1,173.0 1,255 1,121 1,200 General Services 4,063.0 2,874.0 2,765 2,960 3,274 Public safety
Police 33,566.0 31,498.0 32,244 30,124 28,797 Fire 23,305.0 21,702.0 19,553 19,327 18,248 Public Works 15,753.0 11,932.0 11,974 11,209 12,411 Parks & Recreation 8,625.0 6,416.0 8,495 8,291 10,210 Community Development 25,058.0 25,297.0 26,157 23,790 25,123 Capital Outlay 9,232.0 10,939.0 18,473 18,064 32,006 Debt Service
Principal 407.0 216.0 211 206 200 Interest and fiscal charges 52.0 48.0 54 59 64 Total Expenditures 133,158 122,546 132,462 125,307 141,247 Excess of revenues over/(under) expenditures 20,052 3,706 (4,961) 10,059 3,535 Other financing sources (uses)
Transfer in 29,958 14,981 27,211 21,679 23,770 Transfer out (30,449) (12,765) (26,787) (19,354) (19,574) Inception of lease payable 82 - - - - Sale of capial assets - - 2,392 - 155 Total Other Financing Sources (409) 2,216 2,816 2,325 4,351 Change in Accounting Method 1,504
Extraordinaary Items (Transfer to/from Successor Agen - - - - - Net Change in fund balances 19,643$ 5,922$ (2,145)$ 12,384$ 7,886$ Debt service as a percentage of non-capital expenditures 0% 0 0% 0% 0% Source: City of Napa -Finance Department
City of Napa - Financial Trends Information
Changes in Fund Balances, Government Funds
Last Ten Fiscal Years
(Modified accrual basis accounting, in thousands)
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2017 2016 2015 2014 2013
Revenues
Taxes 53,173$ 51,555$ 46,861$ 44,459$ 41,269$ Licenses and permits 6,082 5,753 4,766 4,198 3,945 Intergovernmental 20,693 24,078 23,344 26,268 23,394 Charges for services 13,961 11,651 12,030 12,238 11,711 Investment income (loss) 173 1,238 632 531 93 Loan repayments - - - - 155 Miscellaneous 3,196 681 504 514 124 Contribution from owners (Gasser CFD) - - - - - Total Revenues 97,278$ 94,956$ 88,137$ 88,208$ 80,691$ Expenditures
General government - - - 12,691 City Council 307 317 307 279 - City Clerk 983 795 829 623 - City Manager 1,228 1,185 1,174 1,213 Finance 6,168 5,351 5,203 4,697 City Attorney 1,038 928 867 876 Human Resources 1,154 1,146 1,034 1,071 General Services 1,960 1,907 6,260 2,234 Public safety - - - 34,946 Police 27,061 25,786 23,741 22,911 Fire 17,113 15,818 14,560 13,755 Public Works 9,443 10,047 7,675 7,252 7,257 Parks & Recreation 9,373 8,855 7,565 7,269 6,765 Community Development 7,536 7,203 7,976 6,246 3,418 Capital Outlay 13,987 10,900 9,267 16,469 15,657 Debt Service
Principal 373 320 473 328 - Interest and fiscal charges 13 23 3 5 - Total Expenditures 97,737 90,581 86,934 85,228 80,734 Excess of revenues over/(under) expenditures (459) 4,376 1,203 2,980 (43) Other financing sources (uses)
Transfer in 12,902 21,936 21,237 17,369 22,210 Transfer out (8,010) (17,495) (16,163) (13,224) (17,274) Inception of lease payable
Sale of capial assets 79 2,933 772 4 Total Other Financing Sources 4,971 7,374 5,846 4,145 4,940 Change in Accounting Method
Extraordinaary Items (Transfer to/from Successor Agen 19 2,173 1,220 - (1,199) Net Change in fund balances 4,531$ 13,923$ 8,269$ 7,125$ 3,699$ Debt service as a percentage of non-capital expenditures 0% 0% 1% 0% 0% Source: City of Napa -Finance Department
City of Napa - Financial Trends Information
Changes in Fund Balances, Government Funds (Continued)
Last Ten Fiscal Years
(Modified accrual basis accounting, in thousands)
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Fiscal Year Real Property
Personal
Property
Total Taxable
Assessed Value
Net Increase /
(Decrease) Amount
Net
Increase % Direct Tax Rate
2013 8,509 254 8,763 98 1% 0.26081% 2014 9,241 248 9,489 726 8% 0.20371% 2015 9,456 247 9,703 214 2% 0.20484% 2016 10,056 265 10,321 618 6% 0.20484% 2017 10,696 297 10,993 672 7% 0.20636% 2018 11,403 308 11,711 718 7% 0.20786% 2019 12,044 321 12,365 654 6% 0.20757% 2020 12,964 337 13,301 936 8% 0.21005% 2021 13,582 361 13,943 642 5% 0.21091% 2022 14,171 357 14,528 584 4% 0.21075% Table has been restated from previous years to comply with GASB No. 44 Source: HdL, Coren & Cone as of FY22
City of Napa - Revenue Capacity
Assessed Value and Estimated Actual Value of Taxable Property Last Ten Fiscal Years
(in millions)
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Fiscal Year County City Education
Lake Park
Maintenance
District
River Park
Maintenance
District Total
2013 1.0000% 0.0150% 0.0904% 0.1125% 0.1688% 1.3867%
2014 1.0000% 0.0150% 0.0986% 0.1125% 0.1688% 1.3949%
2015 1.0000% 0.0150% 0.0954% 0.1125% 0.1688% 1.3917%
2016 1.0000% 0.0150% 0.0889% 0.1125% 0.1688% 1.3852%
2017 1.0000% 0.0150% 0.1396% 0.1125% 0.1688% 1.4359%
2018 1.0000% 0.0150% 0.1261% 0.1125% 0.1688% 1.4224%
2019 1.0000% 0.0150% 0.1217% 0.1125% 0.1688% 1.4180%
2020 1.0000% 0.0150% 0.1103% 0.1125% 0.1688% 1.4066%
2021 1.0000% 0.0150% 0.1061% 0.1125% 0.1688% 1.4024%
2022 1.0000% 0.0150% 0.1061% 0.1125% 0.1688% 1.4024%
Source: County of Napa, HdL, Coren & Cone as of FY22
City of Napa - Revenue Capacity
Direct and Overlapping Property Tax Rates
Last Ten Fiscal Years
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Taxpayer
Type of
Business Assessed Value Rank
Percentage
of Total
Assessed
Valuation Assessed Value Rank
Percentage
of Total
Assessed
Valuation
Meritage Resort LLC 181,644,226 $ 1 1.25% 65,955,696 $ 5 0.74% Napa LW Hotel Associates LP 85,329,852 2 0.59% Fairfield Napa Phase I/II LLC 84,754,847 3 0.58% Mani NVR Napa (DE) LLC 83,823,330 4 0.58%
KHP V Napa LLC 80,922,903 5 0.56%
TC Hawthorne LLC ET AL 77,310,869 6 0.53%
IA Lodging Napa First LLC 67,543,851 7 0.46%
SRGA Resort LP 66,428,285 8 0.46%
South Napa Fee LLC 64,243,437 9 0.44%
Prime Sapin Glen Drive LLC ET AL 59,880,068 10 0.41% Kaiser 184,375,743 1 2.10%
Dey Laboratories LP 91,424,407 2 1.04%
Inland American Lodging Napa Solano LLC 78,649,800 3 0.90% Peter And Vernice H Gasser Foundation 65,970,203 4 0.75% Hawthorn Village Limited Partnership 62,934,586 6 0.72% Chelsea Financing Partnership LP 48,892,677 7 0.56% HT Napa LLC 47,593,350 8 0.54%
COPIA Liquidation Trust 43,484,247 9 0.50%
Shell Owners Association West 43,072,640 10 0.49% Source: HdL, Coren & Cone as of FY22
2021-22 2012-13
City of Napa - Revenue Capacity
Principal Property Taxpayers
Current Year and Nine Years Ago
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Fiscal Year ended June 30 Total Tax Levy for Fiscal Year2 Amount Percentage of Levy
2013 15,207,190 15,207,190 100% 2014 15,334,229 15,334,229 100% 2015 16,558,128 16,558,128 100% 2016 17,253,718 17,253,718 100% 2017
1 17,959,034 17,959,034 100% 2018 19,708,417 19,708,417 100% 2019 22,306,678 22,306,678 100% 2020 22,930,519 22,930,519 100% 2021 25,138,080 25,138,080 100% 2022
1 30,579,862 30,579,862 100% Source: Napa County Auditor Controller's Office
Collected within the Fiscal Year
of the Levy
City of Napa - Revenue Capacity
Property Tax Levies and Collections
Last Ten Fiscal Years
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Fiscal Year Ended June
30 Housing Authority
Debt Redevelopment Bonds 1 Capital Debt
Total Governmental
Activities
Fiscal Year
Ended June 30
2013 - 106,236 106,236 2013 2014 - 44,112 44,112 2014 2015 - 1,442,767 1,442,767 2015 2016 - - 1,335,322 1,335,322 2016 2017 - - 1,219,889 1,219,889 2017 2018 1,225,210 - 1,103,299 2,328,509 2018 2019 1,137,375 - 985,540 2,122,915 2019 2020 1,045,727 866,626 1,912,353 2020 2021 949,602 746,494 1,696,096 2021 2022 848,972 625,159 1,474,131 2022 Governmental Activities
City of Napa - Debt Capacity
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
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Water Revenue
Bonds
Solid Waste
Revenue Bonds
Loans & Notes
Payable
Total Business Type
Activities
Total Primary
Government
Percentage of
Personal
Income
Debt Per
Capita
44,065,000 3,785,000 5,760,697 53,610,697 53,716,933 2.28% 690 42,880,000 - 7,623,965 50,503,965 50,548,077 2.12% 645 43,140,673 - 5,599,244 48,739,917 50,182,684 2.11% 641 47,989,710 - 1,389,321 49,379,031 50,714,353 2.07% 629 44,060,559 12,432,687 1,309,114 57,802,360 59,022,249 2.29% 732 44,046,408 12,436,427 - 56,482,835 58,811,344 2.17% 731 41,947,257 11,895,167 - 53,842,424 55,965,339 1.92% 704 39,753,108 11,348,906 - 51,102,014 53,014,367 1.73% 669 37,458,956 10,797,646 - 48,256,602 49,952,698 1.56% 629 35,069,807 10,236,385 - 45,306,191 46,780,322 1.43% 604 Business Type Activities
City of Napa - Debt Capacity
Ratios of Outstanding Debt by Type (Continued)
Last Ten Fiscal Years
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City Assessed Valuation 14,528,006,402$
2022 Applicable1 Overlapping Debt
Direct and Overlapping Tax and Assessment Debt
Napa Joint Community College District 75,379,006$ 31.597% 23,817,505$ Napa Valley Unified School District 476,094,855 47.548% 226,373,582 City of Napa Community Facilities Distrct No. 2017-1 18,690,000 100.000% 18,690,000 California Statewide Development Authority 1915 Act Bonds 1,735,083 100.000% 1,735,083 Seminary Street Loan 409,269 100.000% 409,269 Laurel Manor Rehabilitation Loan 439,703 100.000% 439,703 Total Direct and Overlapping Tax and Assessment Debt 271,465,141$ Direct and Overlapping General Fund Obligation Debt
City of Napa Capital Lease 625,159$ 100% 625,159$ Napa County Certificates of Participation 6,800,000 31.867% 2,166,956 Napa County Board of Education Certificates of Participation 11,625,000 31.867% 3,704,539 Napa Val;ey Unified School District General Fund Obligations 2,220,000 47.548% 1,055,566 Total Overlapping General Fund Obligation Debt 7,552,218$ Overlapping Tax Increment Debt (Successor Agency)
Successor Agency to the Napa City Redevelopment Authority -$ 100.000% - Total Direct Debt 1,474,131
Total Overlapping Debt 277,543,229
Total Direct and Overlapping Debt 2
279,017,359$
Source: California Municipal Statistics, Inc
1 Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that if within the boundaries of the city divided by the district's total taxable assessed value. 2 Excludes tax and revenue anticipation notes, revenue, mortgage revenue and non-bonded capital lease obligations.

City of Napa - Debt Capacity
Direct and Overlapping Debt
As of June 30, 2022
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2013 2014 2015 2016 2017
Assessed valuation 8,762,995,441$ 9,218,760,715$ 9,787,994,372$ 10,406,262,268$ 11,078,939,851 $ Conversion percentage 25% 25% 25% 25% 25%
Adjusted assessed valuation 2,190,748,860 2,304,690,179 2,446,998,593 2,601,565,567 2,769,734,963 Debt limit percentage 15% 15% 15% 15% 15%
Debt limit 328,612,329$ 345,703,527$ 367,049,789$ 390,234,835$ 415,460,244$ Total net debt applicable to limit:

General obligation bonds - - - - - Legal debt margin 328,612,329$ 345,703,527$ 367,049,789$ 390,234,835$ 415,460,244$ Total debt applicable to the limit
as percentage of debt limit 0.0% 0.0% 0.0% 0.0% 0.0%
Napa County Assessment Roll - Cities
City of Napa - Debt Capacity
Legal Debt Margin Information
Last Ten Fiscal Years
Fiscal Year
168
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2018 2019 2020 2021 2022
Assessed valuation 11,775,669$ 12,450,453$ 13,301,265$ 13,943,261$ 14,528,006$ Conversion percentage 25% 25% 25% 25% 25%
Adjusted assessed valuation 2,943,917 3,112,613 3,325,316 3,485,815 3,632,002 Debt limit percentage 15% 15% 15% 15% 15%
Debt limit 441,588$ 466,892$ 498,797$ 522,872$ 544,800$ Total net debt applicable to limit:

General obligation bonds - - - - - Legal debt margin 441,588$ 466,892$ 498,797$ 522,872$ 544,800$ Total debt applicable to the limit
as percentage of debt limit 0.0% 0.0% 0.0% 0.0% 0.0%
Napa County Assessment Roll - Cities
Fiscal Year
City of Napa - Debt Capacity
Legal Debt Margin Information (Continued)
Last Ten Fiscal Years
169
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Fiscal Year
Ended June 30
Gross Water
Revenues Less Expenses
Net Available
Revenues Principal Interest
Notes
Payable
City System
Coverage
2013 25,454,220 15,452,198 10,002,022 1,140,000 2,160,244 391,537 3 2014 28,510,172 14,339,154 14,171,018 1,541,062 5,313,787 391,537 2 2015 24,945,963 19,254,164 5,691,799 1,245,000 2,052,894 391,537 2 2016 30,174,654 25,132,975 5,041,679 - 419,545 391,537 6 2017 28,051,071 24,095,608 3,955,463 1,680,000 1,736,050 391,537 1 2018 30,686,645 25,535,076 5,151,569 1,765,000 1,637,342 - 2 2019 37,725,405 26,718,269 11,007,136 1,850,000 1,568,380 - 3 2020 45,930,824 26,718,269 19,212,555 1,945,000 1,455,092 - 6 2021 43,920,412 34,643,772 9,276,640 2,045,000 1,357,008 - 3 2022 38,733,045 24,444,292 14,288,753 2,140,000 1,253,967 4 Fiscal Year
Ended June 30
Gross Solid
Waste Revenues Less Expenses
Net Available
Revenues Principal Interest
Notes
Payable
City System
Coverage
2013 24,461,038 20,763,495 3,697,543 450,000 221,773 - 6 2014 24,117,179 20,464,194 3,652,985 3,552,784 278,931 - 1 2015 24,248,868 22,297,405 1,951,463 - - - n/a 2016 26,536,033 21,425,404 5,110,629 - - - n/a 2017 27,070,203 22,789,573 4,280,630 - 91,520 - 47 2018 28,624,734 26,758,912 1,865,822 - 567,544 - 3 2019 30,935,739 29,848,450 1,087,289 545,000 323,239 - 1 2020 34,669,468 35,853,679 (1,184,211) 550,000 314,169 - (1) 2021 39,300,430 33,354,538 5,945,892 555,000 306,237 - 7 2022 43,295,704 32,749,610 10,546,094 565,000 297,124 - 12 Debt Service
Water
Debt Service
Solid Waste Revenue Bonds
City of Napa - Debt Capacity
Pledged Revenue Coverage
Last Ten Fiscal Years
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Year Population
Personal Income
(in thousands) Per Capita Income
School Enrollment
(3)
Unemployment Rate
(4)
2013 77,881 2,356,679 30,260 20,725 6.3% 2014 78,358 2,379,184 30,363 20,868 5.4% 2015 78,242 2,382,782 3,044 21,002 4.4% 2016 80,576 2,448,373 30,385 20,817 4.1% 2017 80,628 2,572,773 31,909 20,562 4.0% 2018 80,403 2,710,863 33,715 18,093 3.2% 2019 79,490 2,914,797 36,668 17,849 2.3% 2020 79,278 3,061,788 38,620 17,666 12.6% 2021 79,397 3,195,711 40,249 17,240 6.1% 2022 77,480 3,274,857 42,267 19,012 2.7%

Source: HdL Coren & Cone
1) Population Projections are provided by the California Department of Finance Projections. 2) Income Data is derived from previous income adjusted for inflation. 3) Unemployment Data is provided by the EDD's Bureau of Labor Statistics Department. **Student Enrollment reflects the total number of students enrolled in the Napa Valley Unified School District.

Other school districts within the City are not accounted for in this statistic.

City of Napa - Demographic and Economic Information
Demographic and Economic Information
Last Ten Years
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2022
Employer
Number of
Employees
Percent of
Total
Employment
County of Napa* 1,569 3.85%
Napa Valley Unified School District 1,527 3.74%
Queen of the Valley Medical Center 1,209 2.96%
City of Napa 538 1.32%
The Meadows of Napa Valley 193 0.47%
Napa Valley Wine Train 193 0.47%
The Westin Versa Napa 168 0.41%
Napa Valley Marriott Hotel & Spa 164 0.40%
Wal-Mart #2925 150 0.37%
Home Depot 150 0.37%
Piners Nursing Home 138 0.34%
Napa Valley Hospice & Adult Day Service 132 0.32%
Clinin Ole 124 0.30%
Kohl's Department Store 122 0.30%
Napa Valley College 0.00%
Kaiser Permanente* 0.00%
Source: City of Napa Community Development Department and United States Census Bureau.

City of Napa - Demographic and Economic Information
Principal Employers
Current Year and Nine Years Ago
172
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Function/Program 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 Governmental Activities
General Government 60 62 63 59 59 57 57 54 55 55
Public Safety
Police 129 131 132 139 138 132 132 131 129 129
Fire 74 74 74 76 74 70 69 68 66 66
Public Works 83 83 83 86 79 77 73 64 64 64
Parks and recreation 43 39 39 62 70 65 64 67 64 59
Community development and Housing 44 41 41 40 38 38 38 35 35 38 Business type Activities
Water Utility 66 68 68 67 63 61 60 60 54 54
Materials Diversion Utility 7 7 7 8 8 7 7776
TOTAL 506 505 506 537 530 508 501 487 474 470
Source: Finance Department, City of Napa
City of Napa - Demographic and Economic Information
Full Time Equivalent City Government Employees by Function / Program Last Ten Fiscal Years
173
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Function/Program 2022 2021 2020 2019 2018
Police
Physical arrests 2,009 1,724 2,305 2,414 2,943 Parking violations 5,570 4,377 4,787 5,970 5,184 Traffic violations 2,089 503 3,156 2,933 3,095 Fire
Number of calls answered 10,199 9,702 10,347 9,987 9,894 Inspections 1,710 1,211 1,650 2,045 1,275 Highways and streets
Street resurfacing (miles) 6 4 9 4 5 Potholes repairs 1,327 972 1,903 2,348 363 Materials Diversion Utility
Refuse collected (tons/day) 93 89 94 93 95 Recyclables collected (tons/day) 77 69 78 71 71 Green Waste collected (tons/day) 65 75 71 72 74 Culture and recreation
Athletic field permits issued 11 11 9 12 15 Water
New connections 35 23 55 49 115 Water Main breaks 01 53 59 51 51 40 (per thousand gallons) 11 13 13 12 12 Source: City of Napa
City of Napa - Operating Information
Operating Indicators by Function/Program
Last Ten Fiscal Years
Fiscal Year
174
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Function/Program 2017 2016 2015 2014 2013
Police
Physical arrests 2,933 3,803 3,803 3,440 3,205 Parking violations 5,367 2,953 2,953 8,683 7,683 Traffic violations 5,152 4,835 4,835 3,668 3,078 Fire
Number of calls answered 8,996 8,969 8,802 7,897 7,646 Inspections 1,689 1,598 1,401 1,379 1,464 Highways and streets
Street resurfacing (miles) 10 10 6 9 9 Potholes repairs 467 320 383 358 300 Materials Diversion Utility
Refuse collected (tons/day) 93 89 94 90 92 Recyclables collected (tons/day) 76 76 72 64 64 Green Waste collected (tons/day) 75 72 69 71 69 Culture and recreation
Athletic field permits issued 12 8 18 17 10 Water
New connections 62 62 98 238 - Water Main breaks1 57 68 272 38 63 (per thousand gallons) 11 11 12 14 14 Source: City of Napa
Fiscal Year
City of Napa - Operating Information
Operating Indicators by Function/Program (Continued)
Last Ten Fiscal Years
175
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Function/Program 2022 2021 2020 2019 2018
Police
Police Stations 1 1 1 1 1 Police Vehicles 46 47 45 42 39 Police Motorcycles 4 4 4 4 4 Fire
Fire stations 5 5 5 5 5 Fire Apparatus 11 11 11 11 11 Highways and Streets
Streets (miles) 244 243 243 243 240 Streetlights
Traffic signals
Parks & Recreation
Parks 62 55 55 55 55 Parks (acreage) 940 814 816 816 816 Tennis Courts 2 2 2 2 2 Community Centers 2 3 3 3 3 Wastewater
Storm Drain (miles) 346 346 346 346 153 Water
Water mains (miles)
Maximum daily capacity
(thousands of gallons)
Reservoirs 2 2 2 2 2 Fire hydrants
Materials Diversion Utility
Facility 1 1 1 1 1 `
Golf Course:

Napa Golf Course 1 1 1 1 1 Source: City of Napa
1 Street miles within the City jurisdiction, excludes private-owned City of Napa - Operating Information
Capital Asset Statistics by Function
Last Ten Fiscal Years
176
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Function/Program 2017 2016 2015 2014 2013
Police
Police Stations 1 1 1 1 1 Police Vehicles 37 46 27 27 27 Police Motorcycles 4 4 5 5 5 Fire
Fire stations 4 4 4 4 4 Fire Apparatus 11 9 10 10 10 Highways and Streets
Streets (miles) 239 237 237 237 234 Streetlights - - - - Traffic signals - - - - Parks & Recreation
Parks 55 54 54 53 53 Parks (acreage) 815 814 810 804 804 Tennis Courts 2 2 2 2 2 Community Centers 3 3 3 3 3 Wastewater
Storm Drain (miles) 152 152 152 152 152 Water
Water mains (miles) -
- - -
Maximum daily capacity - - - - (thousands of gallons)
Reservoirs 2 2 2 2 2 Fire hydrants
Materials Diversion Utility
Facility 1 1 1 1 1 `
Golf Course:

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Napa City CouncilApril 4, 2023

Napa City Council
April 4, 2023