Napa City Council
June 6, 2023

Photo by Cody Weiss
Proposed Operating & Capital Budget
Fiscal Years 2023/24 and 2024/25
ATTACHMENT 1

BUDGET FOR
FISCAL YEARS 2023/24 AND 2024/25

CITY COUNCIL

Mayor Scott Sedgley Vice Mayor Beth Painter

Liz Alessio Mary Luros Bernie Narvaez Proposed Budget FY 2023/24 & 2024/25
2 Napa, California
Proposed Budget FY 2023/24 & 2024/25
3 Budget for
Fiscal Years 2023/24 and 2024/25
City Staff
Steve Potter, City Manager
Liz Habkirk, Assistant City Manager
Michael Barrett, City Attorney
Tiffany Carranza
,
City Clerk
Rajneil Prasad, Finance Director
Heather Ruiz, Human Resources Director
Jennifer Gonzales, Police Chief
Zach Curren, Fire Chief
Vincent Smith, Community Development Director
Breyana Brandt, Parks and Recreation Services Director
Julie Lucido, Public Works Director
Phil Brun, Utilities Director
Budget Prepared By:

The Finance Department
May 2023
Proposed Budget FY 2023/24 & 2024/25
4 City of Napa Organizational Chart
Proposed Budget FY 2023/24 & 2024/25
5 City Officials

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 City Map

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 City Staff

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 City Organizational Chart

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Table of Contents

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Reader's Guide

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 GFOA Award for the FY 2022/23 Budget Cycle

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 City Manager Introduction

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 City Council Priorities

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 City of Napa Overview and Statistical Information

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 Budget Overview

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 All Funds Summary

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 All Funds Budget Summary

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 Debt Summary

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 General Fund Overview

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 General Fund Budget Detail

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 Staffing Summary

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 Budget by Department / Division

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 Administration

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 Administrative Support Program

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64 City Council

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 City Manager

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69 City Manager Administration Division

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73 Affordable Housing Division

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76 Information Technology Division

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78 City Clerk

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80 City Attorney

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 Human Resources

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86 Finance

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 General Services

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93 Parks and Recreation Services

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92 Parks Division

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97 Recreation Services Division

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 101
Public Art Division

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 107
Table of Contents
Proposed Budget FY 2023/24 & 2024/25
6 Community Development

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 109
Building Plan Check & Inspection Division

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114
Economic Development Division

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 116
Parking Division

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 118
Planning Division

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120
Public Works

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123
Capital Projects Division

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 128
Construction Division

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 130
Development Engineering Division

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 132
Engineering Division

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 135
Fleet Division

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 137
General Services Division

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 139
Maintenance Division

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 141
Transportation Engineering Division

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 143
Local Streets Paving Program

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 144
Sidewalk Improvement Program

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 146
Utilities

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 148
Solid Waste & Recycling Division

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 152
Water Division

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 154
Public Safety
Police

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 156
Police Operations Division

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 160
Special Police Operations Division

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 162
Support Services

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 164
Fire

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 166
Fire Operations Division

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 170
Fire Prevention Division

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 172
Housing Authority of the City of Napa

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 174
Affordable Housing Programs Division
Laurel Manor Fund

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 177
Seminary Street Fund

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 178
Section 8 Housing Fund

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 179
20% Low/Mod Income Fund

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 180
Local Housing Fund

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 181
Homeless Continuum of Care Fund

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 182
Table of Contents
Proposed Budget FY 2023/24 & 2024/25
7 Capital Improvement Program

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 183
Capital Improvement Program Overview

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 184
Listing of all CIP Projects

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 186
Five-Year CIP by Project Type

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 199
Projects by Category (Project Type)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200
Projects by Funding Source

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 204
Project Detail Sheets
(online link)
Appendices

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 208
Appendix A Five-Year Staffing Plan

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 209
Appendix B Interfund Transfers

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 221
Appendix C Decision Packages Included in the Budget

. . . . . . . . . . . . . . . . . . . . . . . . .
226
Appendix G Performance Measures

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 399
Appendix H Fleet Replacements and Planned Purchases

. . . . . . . . . . . . . . . . . . . . . .
410
Additional Information Online
CIP Project Detail Sheets
Table of Contents
Proposed Budget FY 2023/24 & 2024/25
8 Reader's Guide to the Budget
The organization, content and presentation of the information in the City of Napa’s budget document are designed to satisfy the specific needs of its various users. Residents, bondholders, public officials, and city employees often require different information and even prefer different levels of detail. This document is organized and structured in such a way as to make it easy to locate the specific content required to meet either external informational or internal managerial needs.

Enterprise funds are budgeted and reported using the full accrual method of accounting. All other funds are budgeted and reported using the modified accrual method of accounting. These are the same standards used in the City's audited financial statements.

This budget document does not include pass-through funds related to the Gasser CFD.

The City recently implemented a new ERP, which necessitated an updated Chart of Accounts as of July 1, 2022. The charts and tables in this budget book are all based on the new Chart of Accounts, including the data from prior years.

In general terms of design, the document is presented as follows:
•
Background and general budget preparation information and fund summaries are presented in the initial sections:
◦
City Manager’s Introduction
◦
Council Priorities
◦
Budget Overview
•
Detailed budget information is presented in the next sections, specifically:
◦
Budget by Department / Division
◦
Housing Authority of the City of Napa
•
The Five Year Capital Improvement Program.
•
The Appendices include other important information, specifically:
◦
Appendix A: Five-Year Staffing Plan
◦
Appendix B: Interfund Transfers
◦
Appendix C: Decision Packages for
FY 2023/24 and FY 2024/25
Budget
◦
Appendix D: Fiscal Policies
◦
Appendix E: Revenue Assumptions for the
FY 2023/24 and FY 2024/25
Budget
◦
Appendix F: Budget Process
◦
Appendix G: Program Budget/Performance Metrics
◦
Appendix H: Fleet Replacements and Purchases Schedule
◦
Appendix I: Glossary of Terms and Acronyms
◦
Appendix J: Fund Descriptions
City Manager’s Introduction
The City Manager’s Introduction summarizes many of the critical issues addressed in this budget. The transmittal letter speaks to the State of the Economy and the State of the City, and touches on significant challenges that remain in the current economic and political climate.

Reader's Guide to the Budget
Fiscal Years 2023/24 and 2024/25
Proposed Budget FY 2023/24 & 2024/25
9 City Council Priorities
The City Council Priorities section explains the process the City Council and staff use, on an annual basis, to strategically analyze opportunities and solutions to meet the City’s needs.

Priorities are established and explained, and become the basis for the development of the budget.

Budget Overview
The Budget Overview provides a snapshot of the information contained in the full budget document, focusing on charts that show “big picture” views of revenues and expenditures for the General Fund, Special Revenue Funds, Capital Improvement Funds, and Proprietary Funds.

Also included are the economic assumptions used in building the budget, staffing plans, debt summary, and projected fund balance and planned use of/contribution to reserves for the budget period.

Budget by Department / Division
The Budget by Department / Division section presents the City budget for each department and major operating division, and includes performance measures. Information included in this section includes four-year staffing levels by department and revenue and expenditure appropriation details. Major accomplishments for the prior budget cycle as well as key initiatives for the
Fiscal Years 2023/24 and 2024/25
cycle are presented by program. For all City
performance metrics see Appendix G.

Housing Authority of the City of Napa Budget
The Housing Authority of the City of Napa budget section provides the organizational structure, staffing, purpose and source of funding for the Housing Authority for the budget period. In addition, major accomplishments, budget changes and key initiatives are provided to put a story to the numbers.

Five-Year Capital Improvement Program
The Capital Improvement Program section of the budget summarizes the CIP development, prioritization and approval process, provides a summary of CIP projects, and provides a detail page for each new and existing project requesting funding in the current budget cycle.

Appendices
This section includes items such as the current Fiscal Policies, a detailed staffing plan and summary of staffing changes, and a summary of the assumptions used to develop revenue projections. Additional information can be found using the online links at the end of the Table of Contents, such as the Long-Term Financial Forecast which serves as the foundation for City Administration and Council to make prudent decisions in this budget cycle, as well as copies of the resolutions that adopted this budget.

Reader's Guide to the Budget
Fiscal Years 2023/24 and 2024/25
Proposed Budget FY 2023/24 & 2024/25
10 GFOA Budget Award
Received Last Budget Cycle
Proposed Budget FY 2023/24 & 2024/25
11 City Manager
Introduction
Fiscal Years
2023/24 and 2024/25
Proposed Budget FY 2023/24 & 2024/25
12 June 6, 2023
I am pleased to present the
Proposed
City of Napa Budget for
Fiscal Years 2023/24 and
2024/25
. The budget provides an overview of comprehensive city operations, projects, and programs as they relate to the City Council’s top priorities. The budget document also identifies technical pieces of city operations such as the City’s organizational structure, an overview of the City’s financial condition and summarizes budget priorities and issues.

The Budget process is an ongoing cycle. City Council meets at the beginning of the calendar year to set priorities for the upcoming fiscal year. Then City staff works to put together plans that match those priorities, and then hold a Capital Improvement Program (CIP) Workshop and an Operating Budget Workshop in April for initial Council feedback. This is followed by public hearings in June to review and adopt the finalized budget. The new budget goes into effect on July 1, 2023.

The General Fund expenditure budget totals
$122.1 million
in
Fiscal Year 2023/24
and
represents a

5.3%
increase in spending compared to the current
Fiscal Year 2022/23
budget.

For
Fiscal Year 2024/25
the expenditure budget totals
$125.5 million
, a

2.8%
increase as
compared to
Fiscal Year 2023/24
. In accordance with the direction of the City Council, this budget represents a spending plan that balances providing services to residents, businesses, and visitors within the limits of available resources. The City Council priorities discussed in the January 2023 Workshop were a key consideration during development of this budget.

The Budget reflects the following City Council Priority Areas:
•
Implementation of the General Plan
•
Housing and Homelessness
•
Climate Action & Sustainability
•
Public Infrastructure
•
Traffic Safety for All Modes of Travel
Key Points
A few key points regarding the budget are as follows:
•
The General Fund operating budgets for
Fiscal Years 2023/24 and 2024/25
have been
balanced using one-time revenue, specifically with
$2.5 million
of Educational Revenue
Augmentation Fund (ERAF) dollars in each fiscal year.

FY 2023/24 and FY 2024/25 Proposed Budget
City Manager Transmittal Letter
Proposed Budget FY 2023/24 & 2024/25
13 •
Decision packages for new or changed programs and position requests for the General Fund total $1,523,540 in expenditures and $181,500 in revenues for FY 2023/24
. The
expenditure amount is included in the
$122.1 million
total budget figure.
•
Decision packages for new or changed programs and position requests for the General Fund total $2,143,950 in expenditures and $234,000 in revenues for FY 2024/25
. The
expenditure amount is included in the
$125.5 million
total budget figure.
•
There are also decision packages for the following funds:
◦
Non-Recurring General Fund: $2,666,000 in expenditures for FY 2023/24
;
$900,000 in expenditures and $400,000 in revenues for
FY 2024/25
◦
Utilities Water Operating Fund: $865,800 in expenditures for FY 2023/24
;
$425,350 in expenditures for
FY 2024/25
◦
Internal Service Funds
▪
General Liability: $125,610 in expenditures and revenues for FY 2023/24
;
$168,240 in expenditures and revenues for
FY 2024/25
▪
Equipment Replacement Reserve: $320,000 in expenditures for FY
2023/24
•
The budget also includes the addition of nine (9) full-time positions to the City’s Staffing Plan:
◦
Six (6) for the General Fund
▪
Five (5) in
FY 2023/24
; One (1) in
FY 2024/25
◦
Three (3) for the Enterprise Funds (Utilities Water Operating) ◦
One (1) for the Internal Service Funds (General Liability) General Fund Operating Budget
The budget projects overall General Fund revenue growth in the next two fiscal years. Sales Tax is expected to grow in
FY 2023/24
by

1.6%
over current year, and an additional

2.9%
in
FY
2024/25
. Transient Occupancy Tax (TOT) has strongly rebounded since the pandemic low of FY 2020/21 and is expected to show continued growth moving forward. TOT is estimated to be

5.7%
higher next year, with additional growth of

4.8%
in
FY 2024/25
.

While departments have made a concerted effort to keep operating budgets as flat as possible while revenues recovered, expenditure budgets continue to rise due to inflation and increasing costs, largely in employee benefits and internal services.

Overall, the
FY 2023/24
revenue budget is

5.5%
higher than the current
FY 2022/23
budget.

FY
2024/25
grows by another

3.4%
. The
FY 2023/24
expenditure budget is

5.3%
higher than the
FY 2022/23
budget, primarily due to increases in internal services and payroll costs. Despite rising revenues, operating expenditures continue to exceed operating revenues, so this budget includes
$2.5 million
of one-time funds in each fiscal year to balance the budget and create the surplus needed to allow for decision packages.

FY 2023/24 and FY 2024/25 Proposed Budget
City Manager Transmittal Letter
Proposed Budget FY 2023/24 & 2024/25
14 Other Funds
In addition to the General Fund, the City Budget includes a number of other funding sources including Special Revenue Funds, Capital Project Funds, Proprietary Enterprise Funds and Internal Service Funds. The budget document also includes information on the Housing Authority of the City of Napa.

Capital Improvement Plan

The City adopts a 5-year Capital Improvement Plan (CIP) to plan and program resources necessary for the acquisition, design, and/or construction of significant City projects.

The CIP
projects repair or develop community infrastructure or meet community needs, provide facilities to support City operations, and support City Council priorities.

A capital project is considered a one-time expenditure but often the projects take multiple years to deliver and fully fund.

While plans are developed for at least a 5-year horizon, funding for the projects within the CIP is approved by Council as part of the budget process, or project funding can be approved by a separate City Council action when funding adjustments are necessary outside the normal budget cycle approval process.

The project requests for the upcoming year were much greater than funding available, particularly for General Fund projects.

Staff has worked together on the plan to program the
limited funding to finish projects that have already been started, repair and maintain existing infrastructure, and to leverage City funding through external grants and improving efficiencies.

The
Proposed
Budget includes a Capital Improvement Plan for the next five-year period with new funding for capital projects totaling $156.3 million. Of this amount, $33.3 million is budgeted in FY 2023/24 and $20.9 million is budgeted in FY 2024/25. Projects funded from the General Fund CIP Reserves total $5.8 million for FY 2023/24 and $3.4 million in FY 2024/25. Included among the major capital expenditures requested during this budget cycle from various funding sources is significant funding for streets and traffic safety ($20.8 million over two years), facilities ($6.7 million over two years), and water utility ($17.0 million over two years).

State of the City
The COVID-19 pandemic caused severe drops in the City’s operating revenues, particularly to Sales Tax, Transient Occupancy Tax, Business License Tax, and Charges for Services. In fiscal years 2020 and 2021, one-time revenues were brought into the General Fund to balance the budget and prevent the City from having to dip into reserves. In fiscal year 2022 revenues were higher than our FY19 actuals, which was a faster recovery than initially anticipated. In the current fiscal year revenues are projected to be higher than in the previous fiscal year. However, the City’s costs have continued to rise, with salaries, benefits, supplies, and utilities rates all increasing in excess of revenues some due to higher inflationary rates.

American Rescue Plan Act Funds:

On March 11, 2021, President Biden signed the $1.9
trillion American Rescue Plan Act (ARPA) of 2021 into law to address the COVID-19 pandemic and the corresponding economic crisis. As a result of this legislation, the City of Napa received $15.12 million in ARPA funds. The identified uses for these one-time funds have been FY 2023/24 and FY 2024/25 Proposed Budget
City Manager Transmittal Letter
Proposed Budget FY 2023/24 & 2024/25
15 strategically crafted by the City based on City Council priorities, community needs, and a City department COVID impacts needs assessment. On the latter, City departments prepared a list of projects, programs, and services negatively impacted due to COVID-19.

These expenditures
were allocated in the previous budget and will roll-over for any unexpended amounts.

Overall, the FY 2022/23 Budget addresses City Council priority projects and provides funding for various capital and infrastructure projects, while continuing to rebuild the organization to provide a high level of quality services to the residents and businesses of Napa. More information on City projects can be found in the City Council Priorities section, as well as individual program sections.

Summary
Despite the recent improvement in revenue trends, developing a viable spending plan for this next fiscal year was a challenging task that required extensive planning and cooperation from each City department. As we emerge from the pandemic, what will be considered a sustainable level of revenues is still unclear.

While I am cautiously optimistic, it will be critical to closely monitor revenues and expenditures throughout the fiscal year. As your City Manager, I am committed to continuing the management of the economic resources of this City in a conservative, thoughtful and transparent manner. As always, the City Council will be apprised on an ongoing basis of the status of these efforts. I welcome your input, your advice, and your guidance.

Acknowledgments
I would like to express my appreciation to the City Council for their continued leadership and direction. I also want to thank the dedicated City Department Heads, Managers and their key staff members who have worked countless hours to prepare this budget. Lastly, I wish to acknowledge the incredible dedication and hard work of the City’s budget team, led by Jessie Gooch, our very capable Budget Officer. Their collective contributions are appreciated, especially during these challenging times, and I extend my sincere thanks for a job well done.

Steve Potter, City Manager
FY 2023/24 and FY 2024/25 Proposed Budget
City Manager Transmittal Letter
Proposed Budget FY 2023/24 & 2024/25
16 City Council
Priorities
Fiscal Years
2023/24 and 2024/25
Proposed Budget FY 2023/24 & 2024/25
17 Mayor and Council Priorities
Each year, the Napa City Council meets to discuss the key issues facing the City of Napa and to strategize opportunities and solutions to meet the City’s needs. During this workshop, City departments present to the Council recommended projects and options to help address the various needs of the community. The City Council considers the recommendations and facilitates development of a list that reflects the core strategies and priority activities for the City in the upcoming budget cycle. This year, the City will return to a two-year budget cycle, developing budgets for both FY2023/24 and FY2024/25 for the first time since COVID-19 created uncertainty in our fiscal projections. Priority areas were developed to address the needs over this two-year period.

After establishing the core strategies and priority activities, the City Manager and Department Directors begin developing a budget to incorporate the critical priorities into the City’s spending plan. If additional funds or staffing are required to implement a program or project, a decision package analysis is developed to explain the additional funding request. The City Council then considers the overall budget that includes requests for any necessary funding for implementing the established priorities and ongoing operational needs.

After establishing the core strategies and priority activities and providing funding where necessary, the City Manager and Department Directors establish work plans to implement the approved initiatives. Overall progress is then assessed at the priority workshop the following year.

The sections below provide information about the City’s established priorities. The first section addresses the priorities for the FY 2023/24 and FY2024/25 budget cycle, while the second section gives a status of past priority projects.

The City Council’s priorities for FY 2023/24 and FY2024/25 are:
•
Implementation of the General Plan
•
Housing and Homelessness
•
Climate Action & Sustainability
•
Public Infrastructure
•
Traffic Safety for All Modes of Travel
City Council Priorities
Fiscal Years 2023/24 and 2024/25 Priority Areas
Proposed Budget FY 2023/24 & 2024/25
18 The FY 2023/24 and FY 2024/25
Proposed
Budgets provide a framework through which the
City’s goals and objectives are achieved in line with the Mayor and Council Priorities, including the following:

Implementation of the General Plan
As the City’s long-term planning strategic planning document, the General Plan serves as the City’s outline for land use, housing, transportation, climate change, community facilities, parks and recreation, historic resources, health and safety, economic development and more through the year 2040. The City Council adopted the General Plan in the 2022 calendar year and submitted the City’s Housing Element to the State of California for approval in February 2023. In April of 2023, the City Council adopted an interim Zoning Ordinance to ensure essential procedures and land use regulations are consistent with the new General Plan while work is underway to complete the full update to the Zoning Ordinance and other sections of the municipal code. There will be substantial work to implement the various goals of the Plan and will include, at a minimum, updates to Napa Municipal Code, resolutions, administrative regulations and implementation of new programs and other policies. The FY 2023/24 and FY 2024/25 budgets include funding to supplement staff work on these actions and provide for legal and other consultant needs.

Housing and Homelessness
Housing for all and the implementation of programs and policies to support making the experience of homelessness rare, brief, or one-time, has been a priority for the City of Napa for many years. In FY 2021/22, the City Manager undertook an effort to coordinate city-wide homeless services activities from within the City Manager’s Office, which has resulted in significant strides in improving the City’s response to both mitigating impacts of homelessness in the community and helping individuals and families transition out of homelessness. Within the recommended budget, this coordinated effort will incorporate housing and homeless services into a division of the City Manager's Office. Over the next year, the City’s focus will be on continued implementation of Housing programs such as the development of diverse affordable housing opportunities, rental assistance programs, rental rehabilitation and first-time homebuyer’s assistance programs, and the preservation of the existing affordable housing stock. Additionally, in the homelessness area, the City will continue participation in the countywide transition to CalAIM, an enhanced homeless outreach program, encampment clean- ups, the furtherance of permanent supportive housing projects as well as additional Homekey Funding projects, and the pursuit of pilot programming for clients with co-occurring mental health/addiction issues.

Climate Action & Sustainability
The Napa City Council established Climate Action as one of its Council Priorities for the 2022-2023 fiscal year and passed a climate emergency resolution. In 2023, the Council extended Climate Action as a key priority for the next two fiscal years. Earlier this year, the City hired a Management Analyst who will help implement the city's ambitious plans to mitigate climate change. In the near term, the City plans to assess opportunities for EV charging for fleet and public parking, promote incentives for energy efficiency and electrification, develop policies City Council Priorities
Fiscal Years 2023/24 and 2024/25 Priority Areas
Proposed Budget FY 2023/24 & 2024/25
19 to support electrification and climate action, and apply for grants to support climate action priorities.

Public Infrastructure
Infrastructure refers to the basic public facilities of the built environment that support the community, quality of life, and economy. Some of the main elements include city parks and trails, streets, sidewalks, bicycle facilities, traffic safety and control, storm drainage system, water treatment and distribution systems, parking facilities, emergency communication systems, and City-owned buildings. Infrastructure elements are designed and built to serve the community for many decades. Major and continued investments are required for the maintenance, renewal, and replacement of City infrastructure to maintain quality systems essential to support the community’s needs and the City’s financial stability into the future. The City’s operational departments are working to identify and analyze current asset inventories, conduct condition assessments, and to project current and future needs. In addition to numerous construction projects that are programmed for infrastructure improvements, the work includes the development of comprehensive reports including the upcoming urban forestry master plan, storm drain assessment, pavement management plan, parks conditions assessment and park infrastructure program, facilities condition assessment, and water system master plan. The efforts also incorporate upgrades to the City’s technology systems for the infrastructure management including customer service requests, work orders, asset management, and the geographical information system. Comprehensive infrastructure analysis efforts are a necessary first step to position the City for future discussions regarding community amenities, operational configuration needs, replacement of aging infrastructure and to be able to address the poor conditions of many City facilities, including City-owned buildings.

Traffic Safety for All Modes of Travel
The City’s transportation network, including streets, bicycle and pedestrian facilities, provide the means for travel throughout the community and connecting people to their destinations. The focus of improving traffic safety and increasing the level of comfort for bicycle and pedestrians is being addressed through engineering, enforcement, education, and emergency services.

Deliberate efforts for traffic safety improvements are resulting in the implementation of the City’s pedestrian and bicycle plans, the completion of the City’s first Local Roadway Safety Plan, obtaining traffic safety funding grants to accelerate safety projects, the City’s first buffered bike lanes, updating the Traffic Calming Guidelines, and partnering to develop a Vision Zero Policy (defined as a strategy to eliminate all traffic fatalities and severe injuries, while increasing safe, healthy, equitable mobility for all) for the City. Additional efforts focused on traffic safety enforcement and education, negotiations for a new red light enforcement contract, improving technology for efficiency and to be able to make data driven decisions, obtaining grants for education and enforcement, increased community outreach, and officer training for DUI enforcement and safety technology.

City Council Priorities
Fiscal Years 2023/24 and 2024/25 Priority Areas
Proposed Budget FY 2023/24 & 2024/25
20 As part of the Fiscal Year 2022/23 budget that was adopted on June 21, 2022, the City Council identified five main goals and various priorities within each goal. The five goals were:
•
Workforce Stability & Hiring
•
Adoption and Implementation of the General Plan and Housing Element •
Economic Development & Recovery
•
Housing/Homelessness
•
Climate Change
Workforce Stability & Hiring
•
Funded all vacant positions in the FY2022/23 budget and increased staffing in critical areas.
•
Reintroduced Employee recognition events such as the Annual Employee Barbecue, Annual New Employee & Promotion Breakfast, and Outstanding Performer & Service Awards Event.
•
In FY212/23 conducted 84 full-time and 41 part-time recruitments. •
Hired key leadership positions throughout the organization including Parks and Recreation Director, Planning Manager, Deputy Public Works Director, Finance Director, others.
•
Finalized an organizational structure analysis and implemented key recommendations including transitioning the Housing Division and the Information Technology Division to the City Manager’s Office.
•
Continued the use of creative hiring strategies, promotion of positions via social media, radio, and professional associations, created Police and Fire Recruitment Video •
Continued the City’s new hire “Buddy Program” which has paired an additional 52 new employees in FY 22/23 with seasoned staff to help with their transition into the organization.
•
Successfully completed negotiations with the Napa City Employee’s Association, the Association of Managerial & Professional Employees Unit, the Napa Police Officer’s Association, and the Police Management Unit.
•
Began development of a supervisors/manager’s leadership academy to be launched in late 2023.
•
Conducted an Employee Engagement Survey, analyzed and shared results both citywide and on a departmental basis.
•
Implemented Year 2 of the Diversity, Equity and Inclusion mandatory training for all employees and conducted employee survey to inform Year 3 curriculum. •
Improved benefit election process with streamlined open enrollment and enhanced benefit options, as well as transitioned to a calendar year benefit . •
Established NEWFIT (Napa Employees Wellness and Fitness committee), which was highlighted at the 2022 League of California Cities Conference. •
Engaged a cross-departmental team of employees to assist with organizational culture programs.

City Council Priorities
Status of Fiscal Year 2022/23 Priorities
Proposed Budget FY 2023/24 & 2024/25
21 Adoption of the General Plan and Housing Element
•
Adopted the 2040 General Plan at the October 18, 2022 Council Meeting. •
Hosted “Housing Week” in July 2022 introducing the Housing Element process at community events
•
Launched the www.NapaHousingElement.com website and the interactive tool the “Balancing Act” allowing community members to run different scenarios of housing allocation
•
Submitted draft Housing Element to the California Department of Housing and Community Development for review of compliance with state housing law. •
Identified proposed updates to Napa Municipal Code and Zoning Code Ordinance and adopted an interim Zoning Ordinance in April 2023.
•
Adopted a temporary moratorium on new and expanded service stations.

Economic Development & Recovery
•
Formation of the Napa Enhanced Infrastructure Financing District, (EIFD) was finalized, covering 7% of the City with high-development potential, with the projected present- value funding capacity estimated at $65 million over the life of the district. •
Launched City of Napa's Economic Development Dashboard, providing insights into Napa’s economy:
www.cityofnapa.org/EconomicDevelopmentDashboard
. Included
quarterly Council updates with Dr. Rob Eyler on key economic indicators. •
Improved outreach to the business community, with monthly newsletter reaching over 4,160 subscribers and launching a business concierge service and published business startup guide to help businesses better interact with City processes. •
Improved strategic partnerships with convening a Business Alliance group including the Napa Valley College, Chamber of Commerce, Hispanic Chamber of Commerce, Workforce Alliance of the North Bay, and the Small Business Development Center.

Efforts supported the Workforce Policy Summit hosted by WANB and the Napa Valley Community College.
•
Managed the Tourism Improvement District with an annual budget of over $1 million towards destination marketing and grants for community and visitor events, such as the Lighted Arts Festival. Spearheading a 3-5 year strategic plan to be completed early FY 23-24.
•
Supported the business community in many ways, including the implementation of new Development Permit processing software and an updated Development Review Process improvement plan.
•
Amended the Municipal Code and Zoning Ordinance to expand outdoor dining on public property, including sidewalks, parking areas, plazas, and parks. •
Rebranded Napa Makes, hosted events, and supported new spaces for artists and small batch production makers, an identified growth industry. •
Downtown Wayfinding Signage Project Phase 1 completed, which included replacing vehicular and parking wayfinding and installing four gateway signage for Downtown and the Riverfront. Phase 2 includes pedestrian wayfinding and park signage to be completed FY 23-24.

City Council Priorities
Status of Fiscal Year 2022/23 Priorities
Proposed Budget FY 2023/24 & 2024/25
22 Economic Development & Recovery (continued)
•
Drafted amendment to Downtown Specific Plan to include a new chapter focused on The Oxbow and convened the Oxbow Task Force, a group of stakeholders in the district.

Include amending the municipal code and goal of completion in early FY 23-24. •
Launched the Riverline Project, community initiative to enhance access to and improve the enjoyability of the Napa River primarily in The Oxbow. Engaged a graduate level University of Berkeley design studio to study the area and provide new ideas for the district and Riverline.

Housing & Homelessness
•
Work on Heritage House/Valle Verde (90 units of Permanent Supportive Housing and Housing for Low Income Households) is underway and expected to be complete in October 2023.
•
Construction began in October 2022 on Valley Lodge as a Permanent Supportive Housing program, with 54 units for clients exiting homelessness, and leasing expected by August 2023.
•
Enhanced coordination on homeless services and City resources to address client- specific needs, improve inter-agency collaboration, discuss housing placement and more.
•
50 units at Manzanita Family Apartments were leased for 85% Area Median Income and below households
•
The Housing Rehabilitation Program completed 12 units in FY 2022-2023, with 9 more units under construction and 14 in the bid/application phase. •
The Junior Accessory Dwelling Unit/Accessory Dwelling Unit Program completed 2 units in FY 2022-2023, with 3 more units under construction and 8 units in the design/ application phase.

Climate Change
•
The adopted General Plan includes a Sustainability Element that outlines goals and policies to address climate change.
•
The City of Napa's SB 1383 implementation and reporting plan was approved by the State. It includes the acquisition of a new commercial compost collection truck for Napa Recycling and Waste Services (NRWS) and outreach to the largest generators of compostable organics, such as restaurants and grocery stores. •
The City submitted an offer to purchase property to add a Biomass (Wood Waste) Gasification plant as part of a potential upgrade to the Materials Diversion Facility. •
The Recycling and Solid Waste Division submitted a competitive $10M grant application to CalRecycle for an improved organics de-packaging system and Anaerobic Digestion (AD) to renewable biofuel system.
•
The Utilities Water Division is under contract to complete a joint Feasibility Study with Napa Sanitation District for advanced treatment of recycled water to drinking water standards.

City Council Priorities
Status of Fiscal Year 2022/23 Priorities
Proposed Budget FY 2023/24 & 2024/25
23 Climate Change (continued)
•
The City hired a Management Analyst-Climate Change in the City Manager's Office, who will assist with implementing Climate Change efforts Citywide. •
The City submitted a Congressionally Directed Spending Ask for fleet electric vehicle supply equipment (EVSE) at the Corporation Yard and applied for federal funding for EVSE planning and implementation.

City Council Priorities
Status of Fiscal Year 2022/23 Priorities
Proposed Budget FY 2023/24 & 2024/25
24 City of Napa by the
Numbers: Overview and
Statistical Information
Fiscal Years
2023/24 and 2024/25
Proposed Budget FY 2023/24 & 2024/25
25 City of Napa by the Numbers
History of Napa
Napa City Hall
Council-Manager
Form of Government:
1847:

Townsite Founded
on the Napa River by Nathan
Coombs and John Grigsby
1872:

Incorporated as
Town of Napa City
1874:

Incorporated as
City of Napa
1952:

Dedicated
955 School Street as
Napa City Hall

gavel
/ city hall
DID YOU KNOW?
Napa is the birthplace of the
Magnavox Loudspeaker (1915)
and the Napa Patent Leather
Process (1926).

1,981

Average number of
visits to CityofNapa.org each day
2 Historic Districts:

Napa Abajo/Fuller Park

& Calistoga Avenue
2,500

National Register

Buildings in City of Napa
????
General
Operations
The City of Napa is a vibrant town with a respect for its past. Boasting protected historic districts with some of northern California’s finest Victorian homes alongside contemporary architecture and a bustling downtown, the City offers much more than the vineyards and wineries it’s often known for. Napa is a city with a low crime rate, a high standard of living, clean air and ideal weather. It truly is a California gem.

Budget Adopted June 20, 2023
27 12

City Departments
13 City Boards / Commissions
457

Full-Time City Employees (FY 2020/21)
76 Police Officers
77 Planning applications

processed annually
Proposed Budget FY 2023/24 & 2024/25
26 City of Napa by the Numbers
Community Profile
City of Napa Covers

18.147 Square Miles
20” of rain

per year October - March
83°

Average maximum
temperature in July
39°
Average minimum
temperature in January
20’
Elevation

0.7%
Black

0.6%
American
Indian
Geography

Napa
Sacramento
San Jose
San Francisco
San Jose
San Francisco
Napa
Sacramento
Budget Adopted June 20, 2023
28 In addition to the quality of the City and its government, Napa is home to a diverse and engaged

community. With an almost even distribution between resident age groups, diverse education levels, a

60/40 split between white collar and blue collar workers, and a mix of homeowners and renters, Napa is

a melting pot across the board.
78,354
Population

22.6%
Hispanic
53%
White

2.8%
Asian & Pacific

Islander

20.2%
Multirace

& Other
Proposed Budget FY 2023/24 & 2024/25
27 City of Napa by the Numbers

Life in Napa

SOLD
RENT
Household Size
Household Income
Budget Adopted June 20, 2023
29 28,232+
Dwelling Units

41.4%

Renter
Occupied Units

58.6%

Owner
Occupied Units

33.6%

of residents
live in households

of 1-2 people

66.4%

of residents
live in households

of 3+ people

28.2%

Households
with an annual income

of $50k - $100k

28.4%
Households
with an annual income

of $50k or less

43.4%
Households
with an annual income

of $100k or more
Proposed Budget FY 2023/24 & 2024/25
28 City of Napa by the Numbers

Napa’s Top 4 Industries by Number of Jobs

Work in Napa
Health Care and
Social Services
(5,000+)
Accommodation
& Food Services
(5,000+)
Retail

(5,000+)
Manufacturing
(2,000+)
2 in the community
54 within 50 miles
1 in the community
97 within 50 miles
offer Associate’s Degree or Certificate
offer Bachelor’s Degree or Higher
Colleges
Universities
Budget Adopted June 20, 2023
30 Educational Attainment

44.1%

of the population in Napa have an Associate degree or higher

35.4%

have a Bachelor’s degree or higher
High School

17.9%
Grade 9-12

5.9%
<Grade 9

10.2%
Assoc Degree

8.6%
Some College

21.9%
Bach Degree

23.9%
Grad Degree

11.5%
39,600+

jobs in
the City of Napa
Mean travel time to work:

26.2 minutes
Proposed Budget FY 2023/24 & 2024/25
29 City of Napa by the Numbers
955
Total acres of park land
50,000+
Street trees
maintained by city crews
39 Trees designated under
Significant Tree Program
55 Neighborhood, community
and open space parks in Napa

31 Consecutive years

Napa has been awarded

‘Tree City USA’
50+
Zagat-Rated
Restaurants
70+
Restaurants, Eateries,
Dessert Shops in Downtown
40+
Wine Bars, Tasting
Rooms, Pubs in Downtown
5,000+

Companies Licensed

to do Business in Napa
200+

B&B Rooms

2,700+

Hotel/Timeshare

Rooms

14 Water Storage Tanks

3.9 billion

Gallons of drinking water
produced annually at

3 water plants through local and
regional drought years
360 Miles
of water pipeline
10 Miles
pump stations
In the City’s Care
Businesses in Napa
5 Budget Adopted June 20, 2023
31 6,500

Streetlights
54 Signalized intersections
220 Miles

of streets

maintained by the City
Proposed Budget FY 2023/24 & 2024/25
30 Budget Overview
Fiscal Years
2023/24 and 2024/25
Proposed Budget FY 2023/24 & 2024/25
31 All Funds Summary
Fiscal Years
2023/24 and 2024/25
Proposed Budget FY 2023/24 & 2024/25
32 The information provided in the All Funds Summary represents the total revenue and costs to conduct the business of the City. The
proposed
budget shows anticipated revenues for all funds
at
$311.9 million
for
FY 2023/24
and
$309.3 million
for FY 2024/25. These summary figures are
rarely used to judge the fiscal health or condition of an organization since transfers, grants or other factors will skew year to year revenue trends without providing an indication of the relative economic condition of the City.

When cities describe their budget they typically are referring to the General Fund. The General Fund is the primary operating fund where the City Council exercises discretion and applies judgment in the distribution of tax revenues and resources in establishing funding and service levels for most non-enterprise (fee based) programs. The charts and graphs in the All Funds section includes the General Fund as well as special revenue funds, proprietary funds, and others.
$ (Thousands)
FY 23/24 ProposedFY 24/25 Proposed
PropertyTaxSalesTaxTransient
Occup Tax
OtherTaxesLicenses& Permits
Charges for Services
Inter-
governmentalInterest & Misc
Transfers/Other
0 25,000
50,000
75,000
100,000
125,000
Property
Tax
Sales
Tax
Transient
Occup
Tax
Other
Taxes &
Business
Licenses
Licenses
& Permits
Charges
for
Services
Inter-
governmental
Interest
& Misc
Transfers/
Other
FY 23/24
Proposed
46,505
33,035
35,460
6,938
2,756
113,142
27,758
4,666
41,656
FY 24/25
Proposed
48,148
34,106
37,164
7,167
2,823
117,574
24,785
4,617
32,936
All Funds
Revenues by Category
Proposed Budget FY 2023/24 & 2024/25
33 $ (Thousands)
FY 23/24 ProposedFY 24/25 Proposed
Salaries& WagesBenefits
Services - External
Debt Service
Services - InternalMaterials & Supplies
Capital Outlay
TransfersOut
0 25,000
50,000
75,000
100,000
125,000
Salaries
& Wages
Benefits
Services -
External
Debt
Service
Services -
Internal
Materials &
Supplies
Capital
Outlay
Transfers
Out
FY 23/24
Proposed
67,329
40,744
99,647
5,683
14,005
17,462
38,320
42,918
FY 24/25
Proposed
70,101
41,282
102,117
5,681
15,079
17,431
25,358
33,686
The
proposed
budget shows spending for all funds at
$326.1 million
in
FY 2023/24
and
$310.7
million
in
FY 2024/25
. As previously noted, these summary figures are rarely used to judge the fiscal health or condition of an organization since spending patterns will fluctuate due to major one-time capital projects, transfers, grants, or other factors that will skew year to year revenue and spending trends without providing an indication of the relative economic condition of the City.

All Funds
Expenditures by Category
Proposed Budget FY 2023/24 & 2024/25
34 $ (Thousands)
2021/22
Actual
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
2024/25
Proposed
-50,000
0 50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
Revenue Categories
2021/22
Actual
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
2024/25
Proposed
Property Tax
44,405
45,676
45,849
46,505
48,148
Sales Tax
33,609
30,207
30,222
33,035
34,106
Transient Occupancy Tax
31,101
33,584
33,399
35,460
37,164
Other Taxes & Business
Licenses
6,878
6,432
6,555
6,938
7,167
Licenses & Permits
3,179
2,891
2,900
2,756
2,823
Charges for Services
113,645
129,763
123,795
113,142
117,574
Intergovernmental
25,167
57,482
26,983
27,758
24,785
Interest & Misc
(5,658)
4,686
3,926
4,666
4,617
Transfers/Other
36,857
49,938
16,090
41,656
32,936
Total Revenues
289,183
360,659
289,719
311,916
309,320
All Funds
Revenue Comparison
Proposed Budget FY 2023/24 & 2024/25
35 $ (Thousands)
2021/22
Actual
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
2024/25
Proposed
0 50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
500,000
550,000
Expenditure Categories
2021/22
Actual
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
2024/25
Proposed
Salaries & Wages
55,583
65,723
61,263
67,329
70,101
Benefits
33,968
39,553
35,264
40,744
41,282
Services - External
77,707
152,898
119,087
99,647
102,117
Debt Service
2,052
4,524
4,533
5,683
5,681
Services - Internal
10,194
11,733
10,955
14,005
15,079
Materials & Supplies
15,853
20,218
18,363
17,462
17,431
Capital Outlay
15,069
121,931
10,538
38,320
25,358
Transfers Out
36,912
83,666
57,869
42,918
33,686
Total Expenditures
247,339
500,247
317,872
326,106
310,736
All Funds
Expenditure Comparison
Proposed Budget FY 2023/24 & 2024/25
36 General Fund
General
105,449
115,893
115,939
122,319
126,436
General Non-Recurring
4,554
8,691
4,949
1,250
1,652
American Rescue Plan Act
101
15,016
—
—
—
General Fund Total
110,104
139,600
120,889
123,569
128,088
Special Revenue Funds
Gas Tax
1,833
2,235
2,235
2,137
2,308
RMRA
1,597
1,818
1,818
1,927
2,080
Traffic Safety
—
—
—
160
160
Red Light Camera
9 11
11 11
11 Measure T Road Maint
12,007
8,001
8,001
10,482
10,905
Golf Course
102
41 41
41 41
Enhanced Infra Financing District
—
190
1 385
788
DIF Big Ranch
3 20
20 20
20 DIF Fire/Paramedic
301
203
93 203
203
DIF Affordable Housing
3,057
993
1,400
1,356
1,356
DIF Las Flores Rec Center
—
—
—
—
—
DIF Linda Vista
21 12
12 12
12 DIF Lone Oak Drainage
—
—
—
—
—
DIF N Jefferson Parks
—
—
—
—
—
DIF N Jefferson Traffic
1 25
25 25
25 DIF Orchard Parks
—
1 1
1 1
DIF Orchard Traffic
—
1 1
1 1
DIF Park Acq & Dev
2,774
585
510
597
609
DIF Parking
27 30
414
31 31
DIF Redwood Rd
3 2
2 2
2 DIF Street Improvement
262
536
536
526
526
DIF Underground Utility
258
235
235
120
120
Fair Share Contrib/Mitigat
12 884
884
35 35
Public Art
82 110
235
112
114
Property Development Tax
53 23
23 23
23 Public Infrastructure In Lieu
37 1
—
1 1
Parking
737
743
665
717
731
Alston Park Trust
22 23
25 25
26 Youth Services Diversion Prog
—
1 1
1 1
Fire Education Programs
—
—
—
—
—
Measure F 1% TOT Aff Hsg
2,407
2,641
2,456
2,764
2,898
CDBG
973
4,670
4,088
759
786
HOME Program
1,368
565
30 1,804
804
CalHome Program
380
2,153
245
106
106
SA Lo/Mod Set Aside
—
—
—
—
—
Perm Local Housing Allocation
1 1,057
—
795
495
Damage Reimbursement
118
103
126
102
102
AD Altavina Maint Dist
16 11
11 11
11 AD Chaudhary Estates
2 2
1 1
1 AD Dry Creek Village
9 3
—
2 2
AD Fox Ridge
22 3
3 3
3 2021/22 Actual
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
2024/25
Proposed
(In Thousands)
All Funds
Revenues by Fund
Proposed Budget FY 2023/24 & 2024/25
37 AD Glencar Estates
4 3
2 2
2 AD Hill View Park
6 2
2 2
2 AD Hyde Park I
5 3
2 2
2 AD Lake Park
182
123
123
123
123
AD Linda Vista
11 11
1 11
11 AD Mills
2 2
2 2
2 AD Napa Valley Corp Park
9 11
21 32
32 AD Oak Ridge
10 4
3 3
3 AD Orchard Estates
6 3
3 3
3 AD Oxford Garden
3 1
1 1
1 AD Rancho Las Flores
24 4
4 4
4 AD River Park Maintenance
433
275
275
275
275
AD Silverado Creek
32 32
32 32
32 AD Sunrise Meadows
7 3
2 2
2 AD Tierra Grove
5 5
5 5
5 AD Trancas
4 2
2 2
2 AD Vineyard Vista
9 2
2 2
2 AD Walnut Grove
1 1
1 1
1 AD Woodside
5 2
2 2
2 Storm Drain Fees
—
—
—
—
—
Tourism Improvement District
1,140
1,071
1,270
1,305
1,371
Business Dist Downtown
166
125
147
127
130
Business Dist Oxbow
37 35
43 35
36 Prop & Business Impr District
498
488
504
497
507
Special Revenue Total
31,094
30,124
26,591
27,761
27,880
Capital Project Funds
City Capital Projects
23,615
39,821
4,746
24,698
16,446
Streets and Sidewalks Programs
—
—
—
5,297
5,600
Capital Project Total
23,615
39,821
4,746
29,995
22,046
Proprietary Enterprise Funds
Materials Diverson-Operating
42,997
43,786
44,378
42,952
43,212
Materials Diversion-CIP
—
733
733
733
733
Materials Diversion-NR
288
2,108
2,108
450
500
Water Utility-Operating
35,148
35,798
33,842
36,878
37,553
Water Utility-CIP
4,483
6,772
6,172
7,980
6,260
Water Utility-NR
3,775
7,639
718
240
—
Enterprise Total
86,690
96,837
87,950
89,233
88,257
Proprietary Internal Service
Funds
Fleet
5,931
5,100
2,298
4,769
4,834
Fleet Fire Apparatus
1,423
641
641
707
889
Information Technology
2,178
444
166
452
813
General Liability
5,204
23,656
23,656
8,622
9,283
Workers Compensation
4,180
4,754
4,832
5,324
5,746
Unemployment
124
133
133
98 99
Postemployment Benefits
2,069
1,244
—
1,293
1,353
2021/22 Actual
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
2024/25
Proposed
(In Thousands)
All Funds
Revenues by Fund
Proposed Budget FY 2023/24 & 2024/25
38 Equipment Replacement
157
157
157
157
157
Internal Service Total
21,266
36,129
31,883
21,423
23,175
All City of Napa Funds Total
272,769
342,511
272,059
291,981
289,448
Housing Authority
of the City of Napa Funds
Laurel Manor
433
442
433
440
440
Seminary Street
245
257
268
235
243
Section 8
14,864
16,761
16,365
18,524
18,446
20% Low/Mod Income
192
26 80
176
176
Local Housing
557
504
366
391
391
Continuum of Care Program
123
157
147
167
176
Housing 5% RDA Supplemental
—
2 2
2 2
All Authority Funds Total
16,413
18,148
17,661
19,935
19,873
All Funds Summary
289,182
360,658
289,720
311,916
309,321
2021/22 Actual
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
2024/25
Proposed
(In Thousands)
All Funds
Revenues by Fund
Proposed Budget FY 2023/24 & 2024/25
39 General Fund
General
112,507
115,931
110,928
122,131
125,524
General Non-Recurring
4,151
10,544
7,630
3,448
2,017
American Rescue Plan Act
100
14,516
—
—
—
General Fund Total
116,758
140,991
118,557
125,579
127,540
Special Revenue Funds
Gas Tax
683
4,008
4,008
1,458
1,330
RMRA
2,001
2,816
2,816
1,717
1,718
Traffic Safety
—
—
—
60 60
Red Light Camera
13 459
415
39 39
Measure T Road Maint
4,233
22,041
20,741
11,905
9,255
Golf Course
33 27
27 27
27 Enhanced Infra Financing District
—
1 1
74 76
DIF Big Ranch
22 2,468
2,468
1 1
DIF Fire/Paramedic
53 58
58 58
58 DIF Affordable Housing
334
7,856
5,571
291
306
DIF Las Flores Rec Center
—
—
—
—
—
DIF Linda Vista
39 2,051
2,051
2 2
DIF Lone Oak Drainage
—
1 1
1 1
DIF N Jefferson Parks
—
—
—
—
—
DIF N Jefferson Traffic
69 2,069
2,069
925
3 DIF Orchard Parks
—
48 48
—
—
DIF Orchard Traffic
—
1 1
1 1
DIF Park Acq & Dev
191
36 36
16 16
DIF Parking
2 2
—
2 2
DIF Redwood Rd
—
1 1
1 1
DIF Street Improvement
2 503
503
1,351
501
DIF Underground Utility
147
3,513
3,513
4 4
Fair Share Contrib/Mitigat
1 850
850
1 1
Public Art
1 1,437
1,437
283
8 Property Development Tax
—
1 1
1 1
Public Infrastructure In Lieu
—
1 —
—
—
Parking
664
1,394
759
799
808
Alston Park Trust
—
82 —
22 23
Youth Services Diversion Prog
3 5
1 5
5 Fire Education Programs
4 —
—
—
—
Measure F 1% TOT Aff Hsg
41 6,519
2,543
581
85 CDBG
1,136
4,964
4,048
792
823
HOME Program
713
492
212
2,470
848
CalHome Program
232
2,432
344
106
107
SA Lo/Mod Set Aside
—
—
—
—
—
Perm Local Housing Allocation
99 1,246
249
530
496
Damage Reimbursement
147
101
101
—
—
AD Altavina Maint Dist
6 11
5 9
9 AD Chaudhary Estates
5 2
1 2
2 AD Dry Creek Village
1 1
1 1
1 AD Fox Ridge
5 12
6 9
9 2021/22 Actual
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
2024/25
Proposed
(In Thousands)
All Funds
Expenditures by Fund
Proposed Budget FY 2023/24 & 2024/25
40 AD Glencar Estates
1 3
2 2
2 AD Hill View Park
1 3
1 2
2 AD Hyde Park I
3 3
2 2
2 AD Lake Park
19 269
19 14
14 AD Linda Vista
1 1,301
1,301
1 1
AD Mills
1 2
1 2
2 AD Napa Valley Corp Park
6 11
16 11
11 AD Oak Ridge
3 8
3 7
8 AD Orchard Estates
1 3
2 2
2 AD Oxford Garden
1 1
2 2
2 AD Rancho Las Flores
4 9
4 9
10 AD River Park Maintenance
100
542
542
9 9
AD Silverado Creek
8 22
17 22
23 AD Sunrise Meadows
3 2
2 3
3 AD Tierra Grove
1 1
1 1
1 AD Trancas
1 3
3 3
3 AD Vineyard Vista
—
2 3
4 4
AD Walnut Grove
—
—
—
—
—
AD Woodside
1 3
3 3
3 Storm Drain Fees
1 199
199
1 1
Tourism Improvement District
536
1,155
1,117
1,711
1,659
Business Dist Downtown
166
125
147
127
130
Business Dist Oxbow
36 35
43 35
36 Prop & Business Impr District
497
487
503
497
507
Special Revenue Total
12,273
71,690
58,816
26,008
19,054
Capital Project Fund
City Capital Projects
16,282
87,217
5,944
26,474
16,175
Streets and Sidewalks Programs
—
—
—
6,031
6,159
Capital Project Total
16,282
87,217
5,944
32,505
22,334
Proprietary Enterprise Funds
Materials Diverson-Operating
33,949
47,514
45,134
45,924
47,854
Materials Diversion-CIP
1,598
871
300
1,156
751
Materials Diversion-NR
712
2,159
1,904
710
510
Water Utility-Operating
34,952
42,052
36,227
43,711
43,776
Water Utility-CIP
32 29,679
3,515
10,313
7,503
Water Utility-NR
1,456
11,704
998
1,575
231
Enterprise Total
72,699
133,979
88,078
103,390
100,626
Proprietary Internal Service
Funds
Fleet
3,069
10,118
2,460
5,514
5,774
Fleet Fire Apparatus
(2)
495
495
1,195
582
Information Technology
2,150
4,343
—
309
352
General Liability
3,854
25,887
23,161
8,067
10,621
Workers Compensation
3,404
4,871
2,386
1,435
1,630
Unemployment
71 100
35 100
100
Postemployment Benefits
404
2,000
—
20 20
2021/22 Actual
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
2024/25
Proposed
(In Thousands)
All Funds
Expenditures by Fund
Proposed Budget FY 2023/24 & 2024/25
41 Equipment Replacement
1 51
51 371
1 Internal Service Total
12,950
47,865
28,588
17,010
19,080
All City of Napa Funds Total
230,962
481,743
299,983
304,491
288,634
Housing Authority
of the City of Napa Funds
Laurel Manor
392
427
434
373
380
Seminary Street
228
257
255
340
349
Section 8
15,034
16,812
16,426
18,765
19,201
20% Low/Mod Income
136
198
197
208
211
Local Housing
444
651
428
612
637
Continuum of Care Program
123
157
147
168
176
Housing 5% RDA Supplemental
—
1 1
1 1
All Authority Funds Total
16,357
18,504
17,889
20,467
20,955
All Funds Summary
247,319
500,247
317,872
324,958
309,589
2021/22 Actual
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
2024/25
Proposed
(In Thousands)
The Actual amounts for Proprietary Enterprise Funds and Proprietary Internal Service Funds include year-end capital journal entries, including the posting of depreciation expense and the reduction to capital expenditures (expenditures are reduced and balance sheet assets are increased).

All Funds
Expenditures by Fund
Proposed Budget FY 2023/24 & 2024/25
42 General Fund
General
General Services
(2,378)
122,319
122,131
(2,190)
126,436
125,524
(1,277)
General Non-Recurring
General Services
2,508
1,250
3,448
310
1,652
2,017
(55)
American Rescue Plan Act
General Services
80 —
—
80 —
—
80 General Fund Total
210
123,569
125,579
(1,799)
128,088
127,540
(1,252)
Special Revenue Funds
Gas Tax
Public Works
(1,240)
2,137
1,458
(560)
2,308
1,330
418
RMRA
Public Works
(565)
1,927
1,717
(355)
2,080
1,718
7 Traffic Safety
Police
120
160
60 220
160
60 320
Red Light Camera
Police
497
11 39
468
11 39
440
Measure T Road Maint
Public Works
(9,714)
10,482
11,905
(11,137)
10,905
9,255
(9,486)
Golf Course
Parks and Recreation
(1,514)
41 27
(1,500)
41 27
(1,486)
Enhanced Infra Financing District
Community Development
—
385
74 311
788
76 1,024
DIF Big Ranch
Public Works
(3,074)
20 1
(3,055)
20 1
(3,037)
DIF Fire/Paramedic
Fire
(3,255)
203
58 (3,109)
203
58 (2,964)
DIF Affordable Housing
City Manager
6,327
1,356
291
7,391
1,356
306
8,442
DIF Las Flores Rec Center
Parks and Recreation
4 —
—
4 —
—
4 DIF Linda Vista
Public Works
(2,614)
12 2
(2,604)
12 2
(2,595)
DIF Lone Oak Drainage
Public Works
2 —
1 2
—
1 1
DIF N Jefferson Parks
Parks and Recreation
2 —
—
2 —
—
2 DIF N Jefferson Traffic
Public Works
(1,120)
25 925
(2,020)
25 3
(1,998)
DIF Orchard Parks
Parks and Recreation
(42)
1 —
(41)
1 —
(40)
DIF Orchard Traffic
Public Works
48 1
1 48
1 1
48 DIF Park Acq & Dev
Parks and Recreation
18,816
597
16 19,397
609
16 19,990
DIF Parking
Community Development
3,288
31 2
3,317
31 2
3,346
DIF Redwood Rd
Public Works
269
2 1
270
2 1
272
DIF Street Improvement
Public Works
1,027
526
1,351
202
526
501
227
DIF Underground Utility
Public Works
(1,480)
120
4 (1,364)
120
4 (1,247)
Fair Share Contrib/Mitigat
Public Works
155
35 1
189
35 1
223
Public Art
Parks and Recreation
(458)
112
283
(629)
114
8 (522)
Property Development Tax
Public Works
343
23 1
366
23 1
388
Public Infrastructure In Lieu
Public Works
235
1 —
235
1 —
236
Parking
Community Development
3,492
717
799
3,410
731
808
3,333
Alston Park Trust
Parks and Recreation
154
25 22
157
26 23
160
Youth Services Diversion Prog
Police
44 1
5 40
1 5
36 Fire Education Programs
Fire
—
—
—
—
—
—
—
Measure F 1% TOT Aff Hsg
City Manager
5,553
2,764
581
7,736
2,898
85 10,548
CDBG
City Manager
(1,058)
759
792
(1,091)
786
823
(1,128)
HOME Program
City Manager
1,173
1,804
2,470
507
804
848
462
CalHome Program
City Manager
159
106
106
159
106
107
158
SA Lo/Mod Set Aside
City Manager
—
—
—
—
—
—
—
Perm Local Housing Allocation
City Manager
(347)
795
530
(83)
495
496
(84)
Damage Reimbursement
City Manager
218
102
—
320
102
—
421
AD Altavina Maint Dist
Parks and Recreation
6 11
9 9
11 9
10 AD Chaudhary Estates
Parks and Recreation
2 1
2 1
1 2
1 Department
22/23
Projected
Available
Fund
Balance
23/24
Proposed
Revenues
23/24
Proposed
Expenditu
res
23/24
Projected
Ending
Available
Fund
Balance
24/25
Proposed
Revenues
24/25
Proposed
Expenditu
res
24/25
Projected
Ending
Available
Fund
Balance
(In Thousands)
All Funds
Budget Summary
Proposed Budget FY 2023/24 & 2024/25
43 AD Dry Creek Village
Parks and Recreation
—
2 1
1 2
1 2
AD Fox Ridge
Parks and Recreation
6 3
9 —
3 9
(6)
AD Glencar Estates
Parks and Recreation
1 2
2 2
2 2
2 AD Hill View Park
Parks and Recreation
3 2
2 3
2 2
3 AD Hyde Park I
Parks and Recreation
2 2
2 2
2 2
3 AD Lake Park
Public Works
2,839
123
14 2,948
123
14 3,056
AD Linda Vista
Parks and Recreation
(283)
11 1
(272)
11 1
(262)
AD Mills
Parks and Recreation
2 2
2 2
2 2
2 AD Napa Valley Corp Park
Parks and Recreation
39 32
11 60
32 11
81 AD Oak Ridge
Parks and Recreation
5 3
7 1
3 8
(3)
AD Orchard Estates
Parks and Recreation
2 3
2 3
3 2
4 AD Oxford Garden
Parks and Recreation
—
1 2
(2)
1 2
(3)
AD Rancho Las Flores
Parks and Recreation
5 4
9 —
4 10
(6)
AD River Park Maintenance
Public Works
2,444
275
9 2,710
275
9 2,975
AD Silverado Creek
Parks and Recreation
30 32
22 39
32 23
49 AD Sunrise Meadows
Parks and Recreation
1 2
3 1
2 3
1 AD Tierra Grove
Parks and Recreation
8 5
1 11
5 1
15 AD Trancas
Parks and Recreation
1 2
3 (1)
2 3
(3)
AD Vineyard Vista
Parks and Recreation
—
2 4
(2)
2 4
(4)
AD Walnut Grove
Parks and Recreation
2 1
—
3 1
—
3 AD Woodside
Parks and Recreation
—
2 3
(1)
2 3
(3)
Storm Drain Fees
Public Works
(131)
—
1 (132)
—
1 (133)
Tourism Improvement District
Community Development
945
1,305
1,711
539
1,371
1,659
251
Business Dist Downtown
Community Development
(3)
127
127
(3)
130
130
(3)
Business Dist Oxbow
Community Development
6 35
35 6
36 36
6 Prop & Business Impr District
Community Development
(4)
497
497
(3)
507
507
(3)
Special Revenue Total
21,373
27,761
26,008
23,127
27,880
19,054
31,954
Capital Project Fund
City Capital Projects
Public Works
11,001
24,698
26,474
9,225
16,446
16,175
9,496
Streets and Sidewalks Programs
Public Works
2,260
5,297
6,031
5,600
6,159
(559)
Capital Project Total
11,001
24,698
26,474
9,225
16,446
16,175
9,496
Proprietary Enterprise Funds
Materials Diverson-Operating
Utilities
11,941
42,952
45,924
8,969
43,212
47,854
4,327
Materials Diversion-CIP
Utilities
1,102
733
1,156
679
733
751
661
Materials Diversion-NR
Utilities
(1,402)
450
710
(1,661)
500
510
(1,671)
Water Utility-Operating
Utilities
25,221
36,878
43,711
18,388
37,553
43,776
12,165
Water Utility-CIP
Utilities
16,129
7,980
10,313
13,796
6,260
7,503
12,553
Water Utility-NR
Utilities
7,287
240
1,575
5,952
—
231
5,720
Enterprise Total
60,279
89,233
103,390
46,122
88,257
100,626
33,754
Proprietary Internal Service
Funds
Fleet
Public Works
(5,806)
4,769
5,514
(6,551)
4,834
5,774
(7,491)
Fleet Fire Apparatus
Public Works
4,115
707
1,195
3,627
889
582
3,934
Department
22/23
Projected
Available
Fund
Balance
23/24
Proposed
Revenues
23/24
Proposed
Expenditu
res
23/24
Projected
Ending
Available
Fund
Balance
24/25
Proposed
Revenues
24/25
Proposed
Expenditu
res
24/25
Projected
Ending
Available
Fund
Balance
(In Thousands)
All Funds
Budget Summary
Proposed Budget FY 2023/24 & 2024/25
44 Information Technology
City Manager
4,690
452
309
4,833
813
352
5,294
General Liability
City Manager
775
8,622
8,067
1,331
9,283
10,621
(7)
Workers Compensation
City Manager
8,203
5,324
1,435
12,092
5,746
1,630
16,208
Unemployment
Human Resources
488
98 100
486
99 100
486
Postemployment Benefits
Finance
7,960
1,293
20 9,233
1,353
20 10,567
Equipment Replacement
Finance
855
157
371
641
157
1 798
Internal Service Total
21,280
21,423
17,010
25,693
23,175
19,080
29,788
All City of Napa Funds Total
114,144
286,684
298,460
102,367
283,848
282,475
103,739
Housing Authority
of the City of Napa Funds
Laurel Manor
City Manager
2,006
440
373
2,073
440
380
2,132
Seminary Street
City Manager
862
235
340
757
243
349
652
Section 8
City Manager
372
18,524
18,765
131
18,446
19,201
(624)
20% Low/Mod Income
City Manager
1,449
176
208
1,417
176
211
1,381
Local Housing
City Manager
553
391
612
332
391
637
86 Continuum of Care Program
City Manager
—
167
168
—
176
176
—
Housing 5% RDA Supplemental
City Manager
106
2 1
107
2 1
108
All Authority Funds Total
5,348
19,935
20,467
4,816
19,873
20,955
3,734
All Funds Summary
119,492
306,619
318,927
107,183
303,721
303,430
107,474
Department
22/23
Projected
Available
Fund
Balance
23/24
Proposed
Revenues
23/24
Proposed
Expenditu
res
23/24
Projected
Ending
Available
Fund
Balance
24/25
Proposed
Revenues
24/25
Proposed
Expenditu
res
24/25
Projected
Ending
Available
Fund
Balance
(In Thousands)
All Funds
Budget Summary
Proposed Budget FY 2023/24 & 2024/25
45 Under State law, the City has a legal debt limitation not to exceed 15% of the total assessed valuation of taxable property within the City boundaries. In accordance with California Government Code Section 43605, only the City’s general obligation bonds are subject to the legal debt limit. With no outstanding debt subject to the legal debt limit and a legal debt limit of $2,327,852,774
, the City is not at risk of exceeding its legal debt limit.

Computation of Legal Debt Margin as of June 30, 2023. Assessed Valuation from Napa County Assessor 2022-2023 Secured and Unsecured Tax Rolls
Assessed Valuation (Net)
15,519,018,496
Debt Limit: 15% of assessed value
2,327,852,774
Less: Outstanding Debt
(Subject to Legal Debt Limitation)
—
Legal Debt Margin
2,327,852,774
Assessed Valuation Source: Napa County Assessor 2022-2023 Secured and Unsecured Tax Rolls
The following table summarizes the City’s long-term debt:

Type of Debt / Issue
Original
Issue
(in $000's)
Payment
Totals
Due Date
FY 2023/24
Payment
(in $000's)
FY 2024/25
Payment
(in $000's)
Governmental Activity Other Debt
California Energy Commission Loan
1,443
6/22/2027
Principal
1,443
124
125
Interest
99 5
3 TOTAL Governmental Activity Other Debt
128
Business-type Activity Debt - Revenue Bonds
2016 Water Revenue Bonds, AA-
43,505
5/1/2035
Principal
43,505
2,180
2,285
Interest
17,191
1,057
948
2016 Solid Waste Revenue Bonds, AA
12,500
8/1/2036
Principal
12,500
585
595
Interest
4,259
280
267
TOTAL Business-type Activity Revenue Bonds
4,095
Other Notes Payable
Housing Fund Note Payable - Seminary
Street
808
7/30/2027
Principal
808
75 80
Interest
325
18 13
Housing Fund Note Payable - Laurel Manor
700
1/1/2034
Principal
700
35 35
Interest
153
8 7
TOTAL Business-type Activity Other Notes Payable
135
TOTAL Debt Issued
58,956
All Funds
Debt Summary
Proposed Budget FY 2023/24 & 2024/25
46 General Fund
Fiscal Years
2023/24 and 2024/25
Proposed Budget FY 2023/24 & 2024/25
47 General Fund Revenues and Year-to-Year Comparison

$122.3 million
in total revenues projected for
FY 2023/24

$126.4 million
in total revenues projected for
FY 2024/25
General Fund Revenues for
FY 2023/24
are projected to be
$122.3 million
(including one-time
revenues), representing a

5.5%
increase compared to
FY 2022/23
budgeted revenues of
$115.9
million
. Revenues for
FY 2024/25
are expected to increase another

3.4%
.

Within Napa County, property values continue to increase. The 2022-23 Assessment Roll for the City of Napa showed a year-over-year increase of 7.45%, the largest in the last five years. Base revenue from property tax is projected to increase by
7%
in
FY 2023/24
and
3%
in
FY 2024/25

based on market activity. The increases shown for
FY 2023/24 and FY 2024/25
in the following
tables includes $2.5 million of Excess ERAF reimbursement expected from the County in each fiscal year. This funding is typically used in the Non-Recurring General Fund to cover large dollar projects, but with expenditure growth outpacing revenue growth, it is needed to balance the General Fund.

Continued Sales Tax growth is anticipated moving forward with an increase of

1.6%
in
FY
2023/24
and an increase of

2.9%
in
FY 2024/25
.

The City of Napa is highly dependent on tourism to generate revenue to the General Fund. The FY 2023/24
budget increases by

5.7%
over the
FY 2022/23
budget, with the increase due to
higher room rates, rising tourism levels, and anticipated new hotel development. Additional increases of

4.8%
are expected in
FY 2024/25
.

Non-Operating Revenues for
FY 2023/24 and FY 2024/25
include
$2.5
of Excess ERAF,
budgeted in the General Fund in order to balance the fund.

General Fund
Revenue Comparison
Proposed Budget FY 2023/24 & 2024/25
48 $ (Thousands)
14/15 Actual15/16 Actual16/17 Actual17/18 Actual18/19 Actual2020/21 Actual2021/22 Actual2022/23 Adjusted2023/24 Proposed2024/25 Proposed -25,000
0 25,000
50,000
75,000
100,000
125,000
150,000
Revenue Category
14/15
Actual
15/16
Actual
16/17
Actual
17/18
Actual
18/19
Actual
2020/21
Actual
2021/22
Actual
2022/23
Adjusted
2023/24
Proposed
2024/25
Proposed
Property Tax
26,190
27,832
29,107
32,133
34,974
41,822
43,633
42,987
45,870
47,111
Sales Tax
15,760
16,132
17,159
17,941
19,387
18,812
21,747
22,211
22,558
23,206
Transient Occupancy
Tax
15,550
18,256
19,469
20,085
22,657
11,717
28,734
31,026
32,779
34,349
Other Taxes,
Business Licenses
5,030
5,791
5,984
6,406
6,435
5,953
6,878
6,432
6,938
7,167
Licenses & Permits
1,350
2,455
2,531
2,594
2,330
2,492
3,020
2,491
2,356
2,423
Charges for Services
4,776
5,390
5,714
6,205
5,936
4,855
6,155
6,196
6,043
6,257
Intergovernmental
814
1,247
757
1,196
654
2,131
1,617
955
355
361
Interest & Misc
369
864
370
162
2,248
70 (9,345)
475
521
468
Transfers/Other
3,356
3,675
3,514
7,312
3,922
4,662
3,011
3,120
4,901
5,095
Total Revenues
73,194
81,641
84,604
94,034
98,543
92,514
105,449
115,893
122,319
126,436
General Fund
Revenue History
Proposed Budget FY 2023/24 & 2024/25
49 General Fund
Revenue by Category
$ (Thousands)
2022/23 Adjusted2023/24 Proposed2024/25 Proposed
Property TaxSales Tax
Transient Occupancy Tax
Other Taxes
Licenses & PermitsCharges for ServicesIntergovernmentalInterest & MiscTransfers/Other 0 10,000
20,000
30,000
40,000
50,000
60,000
Category
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
Dollar
Change
% Change
2024/25
Proposed
Dollar
Change
% Change
Property Tax
42,987
43,756
45,870
2,883
7%
47,111
1,241
3%
Sales Tax
22,211
22,211
22,558
347
2%
23,206
647
3%
Transient Occupancy Tax
31,026
31,026
32,779
1,753
6%
34,349
1,570
5%
Other Taxes
6,432
6,555
6,938
506
8%
7,167
230
3%
Licenses & Permits
2,491
2,500
2,356
(135)
(5)%
2,423
67 3%
Charges for Services
6,196
5,399
6,043
(154)
(2)%
6,257
215
4%
Intergovernmental
955
857
355
(600)
(63)%
361
7 2%
Interest & Misc
475
516
521
46 10%
468
(54)
(10)%
Transfers/Other
3,120
3,120
4,901
1,780
57%
5,095
194
4%
Total Revenues
115,893
115,939
122,319
6,426
6%
126,436
4,117
3%
Proposed Budget FY 2023/24 & 2024/25
50 General Fund
Operating Revenue by Department
$ (Thousands)
2022/23 Adjusted2023/24 Proposed2024/25 Proposed
Administration
Parks and Recreation Services
Community Development
Public Works
PoliceFire
0 1,000
2,000
3,000
4,000
5,000
6,000
Departments
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
Dollar
Change
% Change
2024/25
Proposed
Dollar
Change
% Change
Administration
1 —
1 —
5%
1 —
—%
Parks and Recreation Services
1,134
980
1,141
7 1%
1,136
(5)
—%
Community Development
2,553
2,465
2,469
(84)
(3)%
2,551
82 3%
Public Works
988
724
705
(283)
(29)%
705
—
—%
Police
4,400
4,233
4,511
111
3%
4,669
158
3%
Fire
5,027
5,134
4,632
(394)
(8)%
5,012
380
8%
Utilities
—
—
—
—
—%
—
—
—%
Department Revenues
14,101
13,536
13,458
(644)
(5)%
14,072
614
5%
*NOTE: General Government revenues are not included in the above chart as they are General Fund revenues not tied to a specific department. They are noted below for completeness.

General Government
101,792
102,403
108,861
7,070
7%
112,364
3,503
3%
Total Revenues
$115,893
$115,939
$122,319
6,426
6%
$126,436
4,117
3%
Proposed Budget FY 2023/24 & 2024/25
51 General Fund Operating Expenditures and Year-to-Year Comparison $122.1 million
in expenditures projected for
Fiscal Year 2023/24
$125.5 million
in expenditures projected for
Fiscal Year 2024/25

The total General Fund Operating Budget of
$122.1 million
(including transfers to reserves) for
FY 2023/24
represents a

5.3%
increase in expenditures (
$6.2 million
) compared to
FY 2022/23

budgeted expenditures. The
FY 2024/25
increases by

2.8%
(
$3.4 million
) as compared to
FY
2023/24
.
•
Salaries & Wages
, which make up the largest single component of General Fund expenditures, are projected to increase as follows:
◦

2.2%
in
FY 2023/24
due to anticipated cost of living adjustments, merit increases, and adding new positions. The size of the increase appears disproportionately small as the
FY 2022/23
salaries & wages amount has been inflated by $0.84
million in one-time payments to employees stemming from MOU changes.

Adjusting for those one-time items would results in a true increase of 3.8% from FY 2022/23 to FY 2023/24.
◦
4%
in
FY 2024/25
.
•
The cost of
Employee Benefits
is projected to increase by

6.4%
in
FY 2023/24
and

0.8%
in
FY 2024/25
due to anticipated increases in healthcare, pension and other benefit costs, as well as the increased number of full and part-time employees. •
Expenditures for
Services - External
are projected to increase by

6.3%
in
FY 2023/24

and

1.9%
in
FY 2024/25
, due to increasing contract costs and other City needs. •
Expenditures for
Services - Internal
are projected to increase by

17.9%
in
FY 2023/24

and

7.6%
in
FY 2024/25
. These increases are primarily driven by increases in the City's self-funded insurance costs and the increased cost of replacement Fleet vehicles. •
Expenditures for
Materials and Supplies
are projected to decrease by
-15%
in
FY
2023/24
and then grow by
3%
in
FY 2023/24
. The
FY 2022/23
adjusted budget includes
$0.46 million of budget carried forward from FY 2021/22, which makes the budget appear to decrease in FY 2023/24.

General Fund
Operating Expenditure Comparison
Proposed Budget FY 2023/24 & 2024/25
52 $ (Thousands)
14/15 Actual15/16 Actual16/17 Actual17/18 Actual18/19 Actual2020/21 Actual2021/22 Actual2022/23 Adjusted2023/24 Proposed2024/25 Proposed -25,000
0 25,000
50,000
75,000
100,000
125,000
150,000
Expenditure
Categories
14/15
Actual
15/16
Actual
16/17
Actual
17/18
Actual
18/19
Actual
2020/21
Actual
2021/22
Actual
2022/23
Adjusted
2023/24
Proposed
2024/25
Proposed
Salaries & Wages
$ 33,781
$ 35,671
$ 38,436
$ 41,448
$ 43,372
$ 42,685
$ 44,366
$ 51,365
$ 52,480
$ 54,840
Benefits
17,580
18,735
20,714
23,202
24,045
25,094
29,343
31,312
33,322
33,578
Services - External
7,036
8,482
9,366
10,411
10,496
10,831
12,231
16,322
17,358
17,696
Debt Service
—
21 128
128
128
128
128
129
129
129
Services - Internal
4,678
5,327
5,499
5,665
5,629
6,800
7,534
8,615
10,155
10,922
Materials & Supplies
2,336
2,649
2,501
2,717
2,791
1,274
2,202
3,102
2,630
2,700
Capital Outlay
3 112
80 68
117
109
(5)
53 51
51 Transfers Out
15,132
9,008
4,196
8,992
7,191
5,628
16,707
5,033
6,007
5,609
Total Expenditures
$ 80,546
$ 80,007
$ 80,921
$ 92,631
$ 93,770
$ 92,548
$ 112,507
$ 115,931
$ 122,131
$ 125,524
General Fund
Operating Expenditure History
Proposed Budget FY 2023/24 & 2024/25
53 General Fund
Operating Expenditures by Category
$ (Thousands)
2022/23 Adjusted2023/24 Proposed2024/25 Proposed
Salaries & Wages
Benefits
Services - External
Debt Service
Services - Internal Materials & Supplies
Capital Outlay Transfers Out
0 10,000
20,000
30,000
40,000
50,000
60,000
Expenditure Category
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
Dollar
Change
% Change
2024/25
Proposed
Dollar
Change
% Change
Salaries & Wages
51,365
49,562
52,480
1,115
2%
54,840
2,360
4%
Benefits
31,312
29,467
33,322
2,010
6%
33,578
256
1%
Services - External
16,322
15,613
17,358
1,035
6%
17,696
338
2%
Debt Service
129
129
129
—
—%
129
—
—%
Services - Internal
8,615
8,412
10,155
1,539
18%
10,922
767
8%
Materials & Supplies
3,102
2,843
2,630
(472)
(15)%
2,700
70 3%
Capital Outlay
53 47
51 (2)
(4)%
51 —
—%
Transfers Out
5,033
4,854
6,007
974
19%
5,609
(398)
(7)%
Total Revenues
115,931
110,928
122,131
6,200
5%
125,524
3,393
3%
Proposed Budget FY 2023/24 & 2024/25
54 General Fund
Operating Expenditures by Department
$ (Thousands)
2022/23 Adjusted2023/24 Proposed2024/25 Proposed
City CouncilCity ClerkCity Manager
Finance
City Attorney
Human ResourcesGeneral Government
Parks and Recreation Services
Community Development
Public Works
PoliceFire
0 5,000
10,000
15,000
20,000
25,000
30,000
35,000
Departments
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
Dollar
Change
%
Change
2024/25
Proposed
Dollar
Change
%
Change
City Council
$ 349
$ 324
$ 351
3 1 %
$ 357
6 2 %
City Clerk
1,273
1,216
1,326
54 4 %
1,376
50 4 %
City Manager
1,864
1,748
5,768
3,904
209 %
5,678
(90)
(2) %
Finance
9,006
8,231
5,458
(3,548)
(39) %
5,635
177
3 %
City Attorney
1,568
1,525
1,535
(33)
(2) %
1,821
286
19 %
Human Resources
2,376
2,274
2,488
112
5 %
2,550
62 2 %
General Government
10,884
10,635
12,295
1,411
13 %
12,445
150
1 %
Parks and Recreation
Services
9,293
8,725
9,906
613
7 %
10,222
316
3 %
Community Development
5,526
5,427
5,681
156
3 %
5,869
187
3 %
Public Works
14,214
13,797
15,744
1,530
11 %
16,300
556
4 %
Police
35,223
33,420
37,034
1,811
5 %
38,102
1,068
3 %
Fire
24,356
23,606
24,544
188
1 %
25,169
625
3 %
Department Revenues
115,931
110,928
122,131
6,200
5 %
125,524
3,393
3 %
Proposed Budget FY 2023/24 & 2024/25
55 $ (Thousands)
14/15 Actual15/16 Actual16/17 Actual17/18 Actual18/19 Actual20/21 Actual21/22 Actual22/23 Adjusted23/24 Proposed24/25 Proposed -10,000
-5,000
0 5,000
10,000
15,000
14/15
Actual
15/16
Actual
16/17
Actual
17/18
Actual
18/19
Actual
20/21
Actual
21/22
Actual
22/23
Adjusted
23/24
Proposed
24/25
Proposed
To CIP Reserve
4,023
6,991
4,818
5,194
5,648
2,897
3,037
3,276
3,584
3,696
To Emergency Reserve
2,012
873
—
1,212
550
—
—
—
861
531
To Operating Reserve
1,619
312
—
410
219
—
—
535
334
190
To Contingency Reserve
500
307
(13)
95 124
—
—
107
67 38
Surplus/(Deficit)
(505)
142
1,774
1,606
3,881
1,166
(5,855)
(38)
188
912
Operating position
refers to the City’s ability to match General Fund annual revenues to annual expenditures. If revenues exceed expenditures the City will have an operating surplus.

The opposite is true if revenues fall below expenditures, then the result is an operating deficit.

General Fund
Operating Position
Proposed Budget FY 2023/24 & 2024/25
56 $ (Thousands)
2021/22 Actual22/23 Adjusted2023/24
Proposed
2024/25
Proposed
-10,000
-5,000
0 5,000
10,000
15,000
20,000
25,000
30,000
35,000
2021/22
Actual
22/23
Adjusted
2023/24
Proposed
2024/25
Proposed
Unassigned Fund Balance
(7,389)
(38)
150
1,063
Emergency Reserve
15,396
15,396
16,257
16,788
Operating Reserve
4,938
5,473
5,806
5,996
Contingency Reserve
988
1,095
1,161
1,199
Legally Restricted
3,195
3,195
3,195
3,195

The judicious set aside and use of reserve funds is vitally important for consistency in providing local government services. It is anticipated that the fiscal policy funding levels for the operating, emergency and contingency reserves will continue to be funded in this budget cycle. The large negative unassigned fund balance in FY 2021/22 was due to the market adjustment for investment earnings; the FY 2022/23 amount assumes that this adjustment will be fully reversed.

General Fund
Fund Balance / Use of Reserves
Proposed Budget FY 2023/24 & 2024/25
57 General Fund: Operations
2021/22
Actual
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
2024/25
Proposed
Operating Revenues
Property Tax
30,107,317
30,506,800
31,085,900
32,161,420
33,038,990
VLF
10,025,958
10,480,000
10,669,700
11,208,500
11,571,700
Sales Tax
21,746,665
22,211,000
22,211,000
22,558,100
23,205,500
Transient Occup Tax
28,733,810
31,026,000
31,026,000
32,779,000
34,349,000
Business License Tax
4,084,196
3,731,200
3,843,500
4,179,770
4,350,390
Other Taxes
2,793,606
2,701,000
2,711,000
2,758,000
2,817,000
Licenses and Permits
3,020,127
2,491,000
2,500,378
2,355,580
2,422,620
Charges for Services
6,154,899
6,196,200
5,398,855
6,042,510
6,257,320
Intergovernmental
1,617,100
954,589
857,200
354,500
361,450
Investment Earnings
(9,667,217)
220,000
220,000
224,000
228,000
Financing Revenues
52,571
57,000
57,000
57,000
57,000
Misc Revenues
269,189
198,000
238,530
240,000
182,500
Transfers In
3,011,200
3,120,200
3,120,200
4,900,540
5,094,560
Operating Revenues
101,949,420
113,892,989
113,939,263
119,818,920
123,936,030
Non-Operating Revenues
Excess ERAF
3,500,000
2,000,000
2,000,000
2,500,000
2,500,000
Non-Operating Revenues
3,500,000
2,000,000
2,000,000
2,500,000
2,500,000
105,449,420
115,892,989
115,939,263
122,318,920
126,436,030
Expenditures
Salaries & Wages
44,365,852
51,364,942
49,562,146
52,479,840
54,840,250
Benefits
29,343,497
31,311,980
29,467,152
33,322,140
33,578,050
Services - External
12,230,826
16,322,446
15,612,869
17,357,770
17,695,620
Debt Service
128,499
128,510
128,510
128,560
128,560
Services - Internal
7,533,593
8,615,470
8,411,980
10,154,920
10,922,210
Materials & Supplies
2,202,330
3,101,933
2,843,164
2,629,980
2,699,580
Capital Outlay
(4,613)
52,700
47,480
50,500
50,500
Operating Transfers Out
12,467,762
1,362,363
1,578,590
1,162,000
1,162,000
Transfer to CIP Facilities Reserve
2,049,432
2,117,200
2,117,200
2,322,470
2,397,530
Transfer to CIP General Reserve
887,432
1,058,600
1,058,600
1,161,240
1,198,770
Additional Transfers to CIP Reserves
100,000
100,000
100,000
100,000
100,000
Budgeted Transfers to General Fund Reserves
—
394,600
641,609
1,261,420
750,600
Total Expenditures
111,304,610
115,930,744
111,569,301
122,130,840
125,523,670
Year-End Transfers and Contributions to Reserves
Transfers to Other Funds
1,202,038
—
—
—
—
Transfers to CIP Reserves
—
—
—
—
—
Year-End Transfers and Contributions
1,202,038
—
—
—
—
Net Surplus / (Deficit)
(7,057,228)
(37,755)
4,369,963
188,080
912,360
Transfer to CIP Facilities Reserve and Transfer to CIP General Reserve show the Fiscal Policy transfer amount. Additional Transfers to CIP Reserves includes the annual transfer for the General Plan and any Council approved transfers during the fiscal year.

General Fund
Operating Budget Overview
Proposed Budget FY 2023/24 & 2024/25
58 General Fund: Non-Recurring
2021/22
Actual
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
2024/25
Proposed
Revenues
Property Tax
771,283
2,500,000
2,092,940
250,000
250,000
Sales Tax
34,374
—
15,410
—
—
Licenses and Permits
159,293
400,000
400,000
400,000
400,000
Charges for Services
1,129,076
809,341
564,773
600,000
1,002,000
Intergovernmental
910,665
4,572,502
1,370,831
—
—
Investment Earnings
12,378
105,000
122,000
—
—
Financing Revenues
84,457
—
—
—
—
Misc Revenues
167,027
282,050
361,300
—
—
Transfers In
1,285,731
21,983
21,990
—
—
Non-Recurring Revenues
4,554,285
8,690,876
4,949,244
1,250,000
1,652,000
Expenditures
Salaries & Wages
574,672
343,851
237,610
—
—
Benefits
128,816
72,363
95,210
—
—
Services - External
1,975,989
7,015,427
4,272,187
2,864,000
2,014,000
Services - Internal
12,622
13,019
1,000
2,730
2,770
Materials & Supplies
92,104
749,270
658,400
—
—
Capital Outlay
—
1,800,000
1,800,000
38,000
—
Transfers Out
1,366,772
550,324
565,124
543,000
—
Non-Recurring Expenditures
4,150,975
10,544,255
7,629,531
3,447,730
2,016,770
Net Surplus / (Deficit)
403,310
(1,853,379)
(2,680,286)
(2,197,730)
(364,770)
Non-Recurring or “One-Time”
Revenues and Expenditures are those that are not ongoing from year to year.

Examples of one-time revenues are Grants or other one-time reimbursements.

Examples of one-time expenditures are Projects, Studies or Grant related expenditures.

In accordance with City Council approved fiscal policies, non-recurring revenues will be used for non-recurring expenditures only (including capital and reserves).

General Fund
Non-Recurring Budget Overview
Proposed Budget FY 2023/24 & 2024/25
59 General Fund: ARPA
2021/22
Actual
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
2024/25
Proposed
Revenues
Intergovernmental
100,000
15,016,240
—
—
—
Non-Recurring Revenues
100,507
15,016,240
—
—
—
Expenditures
Salaries & Wages
—
379,620
—
—
—
Benefits
—
39,910
—
—
—
Services - External
100,035
5,366,710
—
—
—
Transfers Out
—
8,730,000
—
—
—
Non-Recurring Expenditures
100,035
14,516,240
—
—
—
Net Surplus / (Deficit)
472
500,000
—
—
—
American Rescue Plan Act or ARPA
Revenues are Federal dollars awarded to the City of
Napa. These revenues and the related projects are tracked in this separate fund for ease of reporting. All available budgets will be carried forward into FY 2023/24 at the end of FY 2022/23.

General Fund
American Rescue Plan Act Budget Overview
Proposed Budget FY 2023/24 & 2024/25
60 Staffing Plan
Staffing is measured in full-time equivalent (FTE) positions. An overall increase of nine full-time FTE is included in
FY 2023/24 and FY 2024/25
. The updated staffing plan includes five limited-
term positions, with 3 set to expire by June 30th, 2024.

The graph below provides a summary of full-time and limited-term positions from FY 2020/21 through
FY 2023/24 and FY 2024/25
, and includes
proposed
positions from decision packages.

Totals shown below are for both full-time and limited-term positions.

General Fund PositionsHousing Authority PositionsEnterprise Fund Positions 2020/21
Amended2021/22 Amended2022/23 Amended2023/24 Proposed2024/25 Proposed 0 200
400
600
2020/21
Amended
2021/22
Amended
2022/23
Amended
2023/24
Proposed
2024/25
Proposed
General Fund Positions
417
418
422
425
424
Housing Authority Positions
14 15
18 18
17 Enterprise Fund Positions
75 73
74 77
77 Total FTE
506
506
514
520
518
General Fund positions may be partially or fully allocated to other funds, such as Special Revenue Funds or Internal Services Funds, or to capital projects. Housing Authority positions are positions assigned by contract from the City to the Housing Authority.

Staffing Summary
Changes to FTE
Proposed Budget FY 2023/24 & 2024/25
61 Position Deletions/Additions
In each budget there may be existing positions within the city that are being deleted in order to add new positions which better reflect the job skills and responsibilities needed to address ongoing departmental needs. The following table provides a listing of position deletions/ additions included in the
proposed
budget cycle. There is no net increase from these actions.

FY
23/24
FY
24/25
Position Deletions/Additions
# of FTE
Department
Current Position to be Deleted
New Position to be Added
1 0
FIRE
Firefighter
Firefighter Paramedic
1 0
Planned Deletions/Additions
Changes to Staffing Levels
There are a number of new position requests in the FY 2023/24 and FY 2024/25 proposed

budget, adding
8 FTE in
FY 2023/24
and
1 FTE in
FY 2024/25
.

FY
23/24
FY
24/25
New Positions
# of FTE
Department
Position
1 CITY MANAGER
Management Analyst I/II
1 CITY MANAGER
System Analyst
1 CITY ATTORNEY
Deputy City Attorney
1 POLICE
Community Service Officer
1 PUBLIC WORKS
Senior Traffic Engineer
1 UTILITIES
Management Analyst I/II
1 COMMUNITY

DEVELOPMENT
Management Analyst I/II
1 UTILITIES
Office Assistant I/II
1 UTILITIES
Plant Maintenance Mechanic I/II
8 1
New FTE
Staffing Summary
Changes to FTE
Proposed Budget FY 2023/24 & 2024/25
62 Budget by Department and
Division
Fiscal Years
2023/24 & 2024/25
Proposed Budget FY 2023/24 & 2024/25
63 Administrative Support
Program
Fiscal Years
2023/24 & 2024/25
Proposed Budget FY 2023/24 & 2024/25
64 Program Overview:

The Administrative Support Program is made up of the following Departments:
•
City Council
•
City Manager
•
City Clerk
•
City Attorney
•
Human Resources
•
Finance
Administrative Support is provided to all Departments and Programs to support the carrying out of policy directives of the City Council and delivering excellent public services to the City of Napa. Due to the nature of the Administrative Support function, specific departmental information (including major accomplishments, key initiatives, program metrics, revenue and expenditure detail, and major changes) will be included on the departmental summary sheets.

Each Administrative Support department summary includes the following:
•
Departmental Mission Statement
•
Organizational Chart
•
Four-Year Staffing Trend
•
Departmental Overview (Description of services provided) •
Major Accomplishments in Fiscal Year 2022/23
•
Key Initiatives for Fiscal Years 2023/24 and 2024/25
•
Program Metrics
•
Five-Year Revenue and Expenditure Detail
•
Major Budget Changes
Administrative Support
Proposed Budget FY 2023/24 & 2024/25
65 City Council
Actual
Adj
Proposed
2020/2
2021/2
2022/23
2023/2
2024/2
Mayor

1.00 1.00

1.00 1.00

1.00 Council Members

4.00 4.00

4.00 4.00

4.00 Total Elected Officials

5.00 5.00

5.00 5.00

5.00 Part-Time Salaries / Temp Help
$0
$0
$0
$0
$0
City Council
Proposed Budget FY 2023/24 & 2024/25
66 Department Overview:

The City Council is the five-member governing body of the City of Napa and consists of a Mayor, elected at-large, and four Council members, elected district-based, who serve staggered four-year terms. The City Council serves as the governing body for the Parking Authority of the City of Napa, and, along with two appointed tenant members, also serves as the governing body of the Housing Authority of the City of Napa. The City Council adopts the City budget, legislation and policies to ensure the health, safety and welfare of the residents and the efficient delivery of municipal services. The City Council establishes goals, objectives and performance measures for the City and appoints citizen/resident members to its various commissions, committees and boards. The City Council appoints the City Manager, the City Attorney, and the City Clerk.

Major Accomplishments in
Fiscal Year 2022/23
:
•
Established a Citywide Governance Policy for elected officials, formalizing Council's commitment to citywide governance.
•
Adopted the City's General Plan and oversaw development of the Housing Element for the State's Housing and Community Development Department's (HCD) consideration. •
Provided policy direction on near, and long-term, climate action initiatives. •
Approved $1.15 million of Community Recovery Bank Grants to assist with community recovery from the COVID-19 pandemic using ARPA funds.
•
Continued to lead through the COVID-19 Pandemic and adopted resolution terminating the local emergency.

Council Priorities for
Fiscal Years 2023/24 and 2024/25
:
•
Implementation of General Plan
•
Housing and Homelessness
•
Climate Action
•
Traffic Safety
•
Public Infrastructure
City Council
Proposed Budget FY 2023/24 & 2024/25
67 Revenue / Expenditure Detail:
2020/21
Actual
2021/22
Actual
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
%
Change
2024/25
Proposed
%
Change
Property Tax
—
—
—
—
—
— %
—
— %
Sales Tax
—
—
—
—
—
— %
—
— %
Transient Occupancy Tax
—
—
—
—
—
— %
—
— %
Total Revenues
$ —
$ —
$ —
$ —
$ —
— %
$ —
— %
Salaries & Wages
134,187
134,446
131,800
132,930
134,820
2 %
134,820
— %
Benefits
119,661
123,754
132,650
116,400
135,560
2 %
138,340
2 %
Services - External
19,865
35,467
70,500
64,300
53,500
(24) %
54,500
2 %
Services - Internal
11,400
15,000
5,400
5,400
21,050
290 %
23,160
10 %
Materials and Supplies
8,098
4,231
8,500
4,600
6,500
(24) %
6,500
— %
Total Expenditures
$ 293,210
$ 312,898
$ 348,850
$ 323,630
$ 351,430
1 %
$ 357,320
2 %
Net Contribution / (Use)
(293,210)
(312,898)
(348,850)
(323,630)
(351,430)
1 %
(357,320)
2 %
Source of Funds
General Fund
293,210
312,898
348,850
323,630
351,430
1 %
357,320
2 %
Non-Recurring General Fund
—
—
—
—
—
— %
—
— %
Source of Funds Total
$ 293,210
$ 312,898
$ 348,850
$ 323,630
$ 351,430
1 %
$ 357,320
2 %
Major Budget Changes in
Fiscal Years 2023/24 and 2024/25
:
•
None
City Council
Proposed Budget FY 2023/24 & 2024/25
68 Mission Statement:

We provide professional leadership, guidance and support to the community, City Council and staff resulting in the management and delivery of outstanding public services.

Full-Time Equivalent (FTE) Employees:

City Manager
Actual
Adj
Proposed
2020/2
2021/2
2022/2
2023/2
2024/2
Full-Time

5.00 5.00

6.00 36.00

36.00 Limited-Term
—
—

1.00 2.00

1.00 Total FTE

5.00 5.00

7.00 38.00

37.00 Part-Time Salaries / Temp Help
25,161
14,743
35,000
37,000
37,000
City Manager Department
Proposed Budget FY 2023/24 & 2024/25
69 Department Overview:

The City Manager’s Department provides overall leadership and direction for carrying out the policy directives of the City Council and setting the standards for delivering excellent public services to the residents of Napa. It establishes the goals and objectives for operational performance of all City departments and functions including the City’s fiscal policies and establishment of the City’s annual budget. The Department also leads efforts to modernize the City’s organizational structure and develop work force strategies to meet current and future organizational challenges and opportunities. The Manager’s Department provides strategic guidance to the City Council on intergovernmental affairs that affect the region and carries out negotiations and essential communication on important matters affecting fiscal stability, public safety, and securing fundamental public resources such as water for the City.

Revenues / Expenditures Detail:

Department Revenues and Expenditures by Division
2020/21
Actual
2021/22
Actual
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
%
Change
2024/25
Proposed
%
Change
Revenues
City Manager Admin
7,709,887
9,651,751
28,512,696
28,613,440
14,048,500
(51) %
15,130,900
8 %
CM Information Technology
—
—
—
—
451,730
100 %
1,213,110
169 %
CM Housing
—
—
—
—
27,125,390
100 %
26,315,680
(3) %
Total Revenues
$ 7,709,887
9,651,751
28,512,696
28,613,440
41,625,620
46 %
42,659,690
2 %
Expenditures
City Manager Admin
8,406,814
8,954,487
33,211,834
27,885,190
11,747,240
(65) %
14,322,710
22 %
CM Information Technology
—
—
—
—
3,831,650
100 %
4,798,980
25 %
CM Housing
—
—
—
—
25,296,610
100 %
23,678,880
(6) %
Total Expenditures
$ 8,406,814
8,954,487
33,211,834
27,885,190
40,875,500
23 %
42,800,570
5 %
Net Contribution / (Use)
$ (696,927)
697,264
(4,699,138)
728,250
750,120
100 %
(140,880)
(119) %
City Manager Department
Proposed Budget FY 2023/24 & 2024/25
70 Department Expenditures by Fund
2020/21
Actual
2021/22
Actual
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
%
Change
2024/25
Proposed
%
Change
General Fund
1,252,939
1,538,427
1,864,018
1,748,300
5,768,190
209 %
5,677,810
(2) %
Non-Recurring General Fund
—
11,040
488,960
489,110
60,000
(88) %
900,000
1,400 %
DIF Affordable Housing
—
—
—
—
291,140
100 %
305,540
5 %
Measure F 1% TOT Aff Hsg
—
—
—
—
580,700
100 %
84,700
(85) %
CDBG
—
—
—
—
792,200
100 %
822,790
4 %
HOME Program
—
—
—
—
2,469,720
100 %
848,470
(66) %
CalHome Program
—
—
—
—
105,500
100 %
106,790
1 %
SA Lo/Mod Set Aside
—
—
—
—
—
— %
—
— %
Perm Local Housing Allocation
—
—
—
—
530,250
100 %
495,920
(6) %
Damage Reimbursement
45,593
147,460
100,500
100,500
400
(100) %
400
— %
Information Technology
—
—
—
—
308,780
100 %
351,900
14 %
General Liability
3,559,600
3,853,596
25,887,306
23,160,820
8,066,720
(69) %
10,621,430
32 %
Workers Compensation
3,548,682
3,403,965
4,871,050
2,386,460
1,434,800
(71) %
1,630,150
14 %
Laurel Manor
—
—
—
—
373,280
100 %
380,320
2 %
Seminary Street
—
—
—
—
340,430
100 %
348,530
2 %
Section 8
—
—
—
—
18,765,030
100 %
19,201,410
2 %
20% Low/Mod Income
—
—
—
—
207,910
100 %
210,690
1 %
Local Housing
—
—
—
—
611,840
100 %
636,930
4 %
Continuum of Care Program
—
—
—
—
167,610
100 %
175,790
5 %
Housing 5% RDA Supplemental
—
—
—
—
1,000
100 %
1,000
— %
Total Expenditures
$ 8,406,814
8,954,487
33,211,834
27,885,190
40,875,500
23 %
42,800,570
5 %
Department Revenues and Expenditures by Category - All Funds 2020/21
Actual
2021/22
Actual
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
%
Change
2024/25
Proposed
%
Change
Transient Occupancy Tax
—
—
—
—
2,681,000
100 %
2,815,000
5 %
Charges for Services
7,485,569
9,534,623
28,449,696
28,532,440
15,817,580
(44) %
17,660,350
12 %
Intergovernmental
—
—
—
—
20,683,460
100 %
19,732,030
(5) %
Investment Earnings
74,318
(32,871)
63,000
81,000
434,300
589 %
435,310
— %
Financing Revenues
—
—
—
—
1,266,500
100 %
1,266,500
— %
Miscellaneous Revenues
—
—
—
—
642,780
100 %
650,500
1 %
Transfers In
150,000
150,000
—
—
100,000
100 %
100,000
— %
Total Revenues
$ 7,709,887
$ 9,651,751
$ 28,512,696
$ 28,613,440
$ 41,625,620
46 %
$ 42,659,690
2 %
Salaries & Wages
730,575
989,347
1,254,851
1,189,080
4,888,370
290 %
5,133,180
5 %
Benefits
440,169
460,073
557,699
496,460
2,216,790
297 %
2,345,440
6 %
Services - External
6,759,648
7,393,560
31,043,684
26,154,920
31,630,170
2 %
33,613,060
6 %
Debt Service
—
—
—
—
148,000
100 %
149,000
1 %
Services - Internal
15,400
22,900
32,900
32,900
190,710
480 %
207,460
9 %
Materials and Supplies
35,522
33,731
22,700
11,830
624,120
2,649 %
649,990
4 %
Transfers Out
425,500
54,876
300,000
—
1,177,340
292 %
702,440
(40) %
Total Expenditures
$ 8,406,814
$ 8,954,487
$ 33,211,834
$ 27,885,190
$ 40,875,500
23 %
$ 42,800,570
5 %
Net Contribution / (Use)
(696,927)
697,264
(4,699,138)
728,250
750,120
100 %
(140,880)
(119) %
City Manager Department
Proposed Budget FY 2023/24 & 2024/25
71 Department General Fund Revenues and Expenditures
2020/21
Actual
2021/22
Actual
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
%
Change
2024/25
Proposed
%
Change
Charges for Services
394
—
—
—
—
— %
—
— %
Total Revenues
$ 394
$ —
$ —
$ —
$ —
— %
$ —
— %
Salaries & Wages
624,015
809,545
1,028,911
964,120
2,693,310
162 %
2,798,030
4 %
Benefits
307,491
408,244
467,579
412,120
1,220,710
161 %
1,242,260
2 %
Services - External
306,832
296,458
324,328
328,860
1,499,500
362 %
1,277,500
(15) %
Services - Internal
13,700
22,000
31,700
31,700
98,200
210 %
106,050
8 %
Materials and Supplies
901
2,179
11,500
11,500
256,470
2,130 %
253,970
(1) %
Total Expenditures
$ 1,252,939
$ 1,538,427
$ 1,864,018
$ 1,748,300
$ 5,768,190
209 %
$ 5,677,810
(2) %
Net Contribution / (Use)
(1,252,545)
(1,538,427)
(1,864,018)
(1,748,300)
(5,768,190)
— %
(5,677,810)
— %
City Manager Department
Proposed Budget FY 2023/24 & 2024/25
72 Department Overview:

The City Manager’s Department provides overall leadership and direction for carrying out the policy directives of the City Council and setting the standards for delivering excellent public services to the residents of Napa. It establishes the goals and objectives for operational performance of all City departments and functions including the City’s fiscal policies and establishment of the City’s annual budget. The Department also leads efforts to modernize the City’s organizational structure and develop work force strategies to meet current and future organizational challenges and opportunities. The Manager’s Department provides strategic guidance to the City Council on intergovernmental affairs that affect the region and carries out negotiations and essential communication on important matters affecting fiscal stability, public safety, and securing fundamental public resources such as water for the City.

As of FY 2023/24, the Housing and Information Technology divisions are part of the City Manager's Department. These divisions were moved Community Development and Finance respectively, and this movement reflects the City's priorities around these areas.

Major Accomplishments in
Fiscal Year 2022/23
:
•
Led efforts to meet goals for Council priorities in the areas of General Plan completion and implementation plan development, workforce stability and hiring, economic development and recovery, climate change, and housing.
•
Completed a review of organizational structure and implemented changes as needed to support Council priorities and create a stable organization into the future. These included transitioning the IT Division to the City Manager’s Office, consolidating leadership of homeless initiatives and housing programs under a Deputy City Manager, Bringing focus to Risk Management , and hiring key personnel at mid-management and senior management levels to integrate and improve core administrative processes and internal services.
•
Implemented a revised Cooperative Agreement with the County of Napa to define roles and responsibilities pertaining to Homeless Services and implemented an Administrative Regulation on Encampment Management and Removal of Safety Hazards on public property and right-of-way in the City of Napa. •
Advocated at the State and Federal level based on goals outlined in the Legislative Platform and in support of Council priorities and were successful in achieving grants, including $400,000 of Department of Transportation’s Safe Streets and Roads for All funding and $1.2 Million in Congressionally Directed Spending appropriations to expand supportive services to address co-occurring mental health and substance abuse needs in the chronic homeless population.
•
Established short and long-term climate actions.

Key Initiatives for
Fiscal Years 2023/24 and 2024/25
:
•
Reinstate a Citizens Academy to engage and educate the community on a wide range of City-related topics. This interactive program will include weekly presentations focused on general City government subjects, finance and budget, as well as overviews of each department and the work performed to support the Napa community. •
Complete and implement ordinance to prohibit the abandonment of shopping carts on public right of ways.
•
Continue to invest resources in mitigating the impacts of homelessness on the community, including hazard removal.

City Manager Division Summary
City Manager Administration
Proposed Budget FY 2023/24 & 2024/25
73 •
Implement near term climate actions including holding climate focused workshops and increasing stakeholder engagement.
•
Complete priority recommendations included in the Risk Program assessment for long term stability, improved employee safety and liability reduction.

Performance Metrics:

Performance
Metric
Indicator
Target
FY 2020/21
Actual
FY 2021/22
Actual
Fiscal Health
% fiscal policies in compliance
100%
97%
Website and
Social Media
Website hits
Trend
676,700
913,819
Facebook Page Likes
Trend
370/1,211 New
Followers
N/A
Average Reach-Facebook
Trend
Not Available
N/A
Instagram
Total
2,139
2,473
Twitter Impressions
Trend
784,100
386,600
New Twitter Followers
Trend
555
-8
Total Facebook Followers
Trend
12,963
Total Facebook Reach
Trend
236,261
City Manager Division Summary
City Manager Administration
Proposed Budget FY 2023/24 & 2024/25
74 Division Detail:
2020/21
Actual
2021/22
Actual
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
%
Change
2024/25
Proposed
%
Change
Charges for Services
7,485,569
9,534,623
28,449,696
28,532,440
13,966,500
(51) %
15,048,900
8 %
Investment Earnings
74,318
(32,871)
63,000
81,000
82,000
30 %
82,000
— %
Transfers In
150,000
150,000
—
—
—
— %
—
— %
Total Revenues
$ 7,709,887
$ 9,651,751
$ 28,512,696
$ 28,613,440
$ 14,048,500
(51) %
$ 15,130,900
8 %
Salaries & Wages
730,575
989,347
1,254,851
1,189,080
1,524,730
22 %
1,627,080
7 %
Benefits
440,169
460,073
557,699
496,460
668,020
20 %
678,740
2 %
Services - External
6,759,648
7,393,560
31,043,684
26,154,920
9,464,300
(70) %
11,924,110
26 %
Services - Internal
15,400
22,900
32,900
32,900
66,990
104 %
73,580
10 %
Materials and Supplies
35,522
33,731
22,700
11,830
23,200
2 %
19,200
(17) %
Transfers Out
425,500
54,876
300,000
—
—
(100) %
—
— %
Total Expenditures
$ 8,406,814
$ 8,954,487
$ 33,211,834
$ 27,885,190
$ 11,747,240
(65) %
$ 14,322,710
22 %
Net Contribution / (Use)
(696,927)
697,264
(4,699,138)
728,250
2,301,260
100 %
808,190
(65) %
Source of Funds
General Fund
1,252,545
1,538,427
1,864,018
1,748,300
2,245,320
20 %
2,070,730
(8) %
Non-Recurring General Fund
(150,000)
(138,960)
488,960
489,110
—
(100) %
—
— %
Damage Reimbursement
(8,588)
29,501
(2,500)
(25,520)
(101,600)
— %
(101,600)
— %
General Liability
(827,171)
(1,350,631)
2,231,510
(494,980)
(555,760)
(125) %
1,338,340
100 %
Workers Compensation
430,141
(775,601)
117,150
(2,445,160)
(3,889,220)
(3,420) %
(4,115,660)
— %
Source of Funds Total
$ 696,927
$ (697,264)
$ 4,699,138
$ (728,250)
$ (2,301,260)
(149) %
$ (808,190)
— %
Major Budget Changes for
Fiscal Years 2023/24 and 2024/25
:
•
None.

City Manager Division Summary
City Manager Administration
Proposed Budget FY 2023/24 & 2024/25
75 Division Overview:

The Affordable Housing Program includes a variety of programs to provide decent, safe, affordable housing to qualified residents working in partnership with City departments and outside government agencies, community organizations and the private sector. These programs are divided into two categories: those funds that are generated by or directly granted to the City of Napa and those funds that are generated by or directly granted to the Housing Authority. All Affordable Housing Program costs are funded by designated federal, state and local funds except for a contribution from the General Fund for the operation of the homeless shelter and fair housing counseling.

Housing programs include the federally funded Community Development Block Grant (CDBG) and HOME programs as well as the state funded CalHome program. They also include the City’s Affordable Housing Impact Fund, which is locally funded from affordable housing impact fees on both residential and non-residential (e.g., office, hotel, retail, industrial, etc.) development. The programs utilizing these funds include affordable housing development, acquisition, rehabilitation, assistance to first-time homebuyers, and other community development activities. The Housing Authority Programs include federally funded Section 8 Housing Vouchers, Mainstream Vouchers, Emergency Housing Vouchers and Continuum of Care Funds as well as the ownership and operation of Laurel Manor, a 50-unit senior apartment complex.

Major Accomplishments in
Fiscal Year 2022/23
:
•
Rehabilitation began on 54 units of rental housing, 27 of which were completed.

Construction continued on additional 88 units of rental housing. •
Awarded 11 additional Emergency Housing vouchers for chronically homeless persons.

Continued to maintain 100% leased.
•
Continue to manage over $2.8M in State CDBG Disaster Recovery funding. Funding is being used to create new affordable rental housing.
•
Acquisition of new property consisting of approximately three acres of land for future development of affordable housing.

Key Initiatives for
Fiscal Years 2023/24 and 2024/25
:
•
Continue to allocate project-based vouchers to affordable housing developments. •
Continue to apply for new federal voucher allocations as the U.S. Department of HUD makes them available and continue to assist with other jurisdictions in Napa County to apply for additional State housing grants when funding is available. •
Continue Junior Unit Initiative Program to create affordable rental ADUs. •
Provide housing funding to affordable housing developments to increase affordable housing units in Napa.

Performance Metrics:

Performance
Metric
Indicator
Target
FY 2020/21
Actual
FY 2021/22
Actual
Affordable
Housing
# of affordable housing unit building permits
issued
Trend
26 71
Housing Rehab
Program
# households assisted annually
40 households
per year
31 14
Family Self
Sufficiency
# FSS graduates
4 per year
4 6
City Manager Division Summary
Affordable Housing
Proposed Budget FY 2023/24 & 2024/25
76 Division Detail:
2020/21
Actual
2021/22
Actual
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
%
Change
2024/25
Proposed
%
Change
Transient Occupancy Tax
958,660
2,367,372
2,558,000
2,373,243
2,681,000
5 %
2,815,000
5 %
Charges for Services
1,279,239
3,410,221
1,392,450
1,580,734
1,550,150
11 %
1,550,150
— %
Intergovernmental
15,966,798
16,374,176
24,338,681
20,598,432
20,683,460
(15) %
19,732,030
(5) %
Investment Earnings
70,448
60,771
301,500
301,500
301,500
— %
301,500
— %
Financing Revenues
1,488,556
1,759,633
931,000
356,085
1,266,500
36 %
1,266,500
— %
Miscellaneous Revenues
668,752
675,585
664,300
662,662
642,780
(3) %
650,500
1 %
Transfers In
51,150
47,310
39,050
6,945
—
(100) %
—
— %
Total Revenues
$ 20,483,604
$ 24,695,068
$ 30,224,981
$ 25,879,600
$ 27,125,390
(10) %
$ 26,315,680
(3) %
Salaries & Wages
1,440,544
1,342,265
1,708,940
1,407,522
1,781,870
4 %
1,866,450
5 %
Benefits
717,610
753,362
785,220
720,860
830,070
6 %
934,510
13 %
Services - External
17,522,885
16,866,762
37,074,756
25,745,354
21,219,320
(43) %
19,888,400
(6) %
Debt Service
136,172
136,172
138,500
147,862
148,000
7 %
149,000
1 %
Services - Internal
36,000
51,500
60,000
60,000
91,290
52 %
100,110
10 %
Materials and Supplies
16,584
25,871
24,800
26,963
48,720
96 %
37,970
(22) %
Capital Outlay
—
—
2,500,000
2,373,500
—
(100) %
—
— %
Transfers Out
417,850
450,475
477,750
438,700
1,177,340
146 %
702,440
(40) %
Total Expenditures
$ 20,287,646
$ 19,626,406
$ 42,769,966
$ 30,920,762
$ 25,296,610
(41) %
$ 23,678,880
(6) %
Net Contribution / (Use)
195,958
5,068,662
(12,544,986)
(5,041,161)
1,828,780
100 %
2,636,800
44 %
Source of Funds
General Fund
749,991
606,726
60,000
60,000
60,000
— %
60,000
— %
Non-Recurring General Fund
333,751
11,285
697,486
—
—
(100) %
—
— %
DIF Affordable Housing
(596,385)
(2,722,498)
6,863,080
—
(1,064,860)
(116) %
(1,050,460)
— %
Measure F 1% TOT Aff Hsg
(948,197)
(2,366,409)
3,878,154
—
(2,182,800)
(156) %
(2,812,800)
— %
CDBG
(3,142)
163,175
294,775
—
33,330
(89) %
37,180
12 %
HOME Program
697,038
(655,633)
(72,636)
—
666,220
100 %
44,970
(93) %
CalHome Program
121,656
(147,234)
279,119
—
—
(100) %
1,290
100 %
SA Lo/Mod Set Aside
—
—
—
—
—
— %
—
— %
Perm Local Housing Allocation
—
98,398
189,106
—
(264,540)
(240) %
1,320
100 %
Laurel Manor
4,130
(41,477)
(14,190)
—
(66,720)
— %
(59,680)
— %
Seminary Street
(16,621)
(16,257)
580
—
105,150
18,029 %
105,530
— %
Section 8
(529,699)
169,762
51,222
—
632,510
1,135 %
755,240
19 %
20% Low/Mod Income
(23,969)
(55,961)
172,080
—
32,410
(81) %
35,190
9 %
Local Housing
15,717
(112,593)
146,960
—
221,190
51 %
246,280
11 %
Continuum of Care Program
2 1
250
—
330
32 %
140
(58) %
Housing 5% RDA Supplemental
(228)
54 (1,000)
—
(1,000)
— %
(1,000)
— %
Source of Funds Total
$ (195,958)
$ (5,068,662)
$ 12,544,986
$ 60,000
$ (1,828,780)
(115) %
$ (2,636,800)
— %
Major Budget Changes for
Fiscal Years 2023/24 and 2024/25
:
•
Decrease of $20,000 in CDBG Entitlement award.
•
Increase in HOME budget for new funding award of $1 million. •
Increased overhead in CalHome budget due to a significant increase in owner occupied rehabilitation loans funded by CalHome funding source.

City Manager Division Summary
Affordable Housing
Proposed Budget FY 2023/24 & 2024/25
77 Division Overview:

The Information Technology division provides efficient, reliable, and secure technology services to all City departments.

Major Accomplishments in
Fiscal Year 2022/23
:
•
Deployed enterprise applications for police records management, general ledger, payroll, and medical priority dispatch.
•
Migrated to cloud-hosted graphical information systems (GIS) servers for disaster resiliency and improved citizen access.
•
Replaced council chambers video and audio broadcast equipment, greatly enhancing sound and video quality.

Key Initiatives for
Fiscal Years 2023/24 and 2024/25
:
•
Police dispatch computer-aided dispatch system.
•
Community development planning and permitting systems.
•
City-wide telephone and auto attendant systems, and in building wireless access points and network infrastructure due to obsolescence.

Performance Metrics:

Performance
Metric
Indicator
Target
FY 2020/21
Actual
FY 2021/22
Actual
IT
Responsiveness/
Performance
% helpdesk tickets closed within 24 hours
70%
63%
62%
City Manager Division Summary
Information Technology
Proposed Budget FY 2023/24 & 2024/25
78 Division Detail:
2020/21
Actual
2021/22
Actual
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
%
Change
2024/25
Proposed
%
Change
Charges for Services
205,600
288,349
294,500
49,400
300,930
2 %
1,061,300
253 %
Intergovernmental
—
—
2,170,000
—
—
(100) %
—
— %
Investment Earnings
42,400
(15,808)
49,800
16,920
50,800
2 %
51,810
2 %
Transfers In
1,764,000
1,945,312
100,000
100,000
100,000
— %
100,000
— %
Total Revenues
$ 2,012,000
$ 2,217,853
$ 2,614,300
$ 166,320
$ 451,730
(83) %
$ 1,213,110
169 %
Salaries & Wages
1,517,837
1,630,325
1,477,160
1,451,990
1,581,770
7 %
1,639,650
4 %
Benefits
703,573
821,659
682,095
640,310
718,700
5 %
732,190
2 %
Services - External
1,973,506
2,735,385
5,408,823
1,500,530
946,550
(82) %
1,800,550
90 %
Services - Internal
69,640
93,006
59,880
59,880
32,430
(46) %
33,770
4 %
Materials and Supplies
183,602
184,024
714,230
298,940
552,200
(23) %
592,820
7 %
Capital Outlay
31,140
—
1,800,000
1,800,000
—
(100) %
—
— %
Transfers Out
889,800
20,000
—
—
—
— %
—
— %
Total Expenditures
$ 5,369,097
$ 5,484,399
$ 10,142,187
$ 5,751,650
$ 3,831,650
(62) %
$ 4,798,980
25 %
Net Contribution / (Use)
(3,357,098)
(3,266,546)
(7,527,887)
(5,585,330)
(3,379,920)
— %
(3,585,870)
— %
Source of Funds
General Fund
3,049,474
3,244,661
3,496,258
3,431,230
3,462,870
(1) %
3,547,080
2 %
Non-Recurring General Fund
(695,526)
49,845
133,336
2,320,420
60,000
(55) %
500,000
733 %
Information Technology
1,003,150
(27,961)
3,898,294
(166,320)
(142,950)
(104) %
(461,210)
— %
Source of Funds Total
$ 3,357,098
$ 3,266,546
$ 7,527,887
$ 5,585,330
$ 3,379,920
(55) %
$ 3,585,870
6 %
Major Budget Changes for
Fiscal Years 2023/24 and 2024/25
:
•
None.

City Manager Division Summary
Information Technology
Proposed Budget FY 2023/24 & 2024/25
79 Mission Statement:

The Office of the City Clerk serves both internal and external customers by providing access and management to the City’s information resources, and supporting the leadership of the City of Napa.

Full-Time Equivalent (FTE) Employees:

City Clerk
Actual
Adj
Proposed
2020/2
2021/2
2022/2
2023/2
2024/2
Full-Time

5.00 5.00

6.00 6.00

6.00 Limited-Term

0.00 0.00

0.00 0.00

0.00 Total FTE

5.00 5.00

6.00 6.00

6.00 Part-Time Salaries / Temp Help
$28,695
$23,949
$46,350
$0
$0
City Clerk Department
Proposed Budget FY 2023/24 & 2024/25
80 Department Overview:

The City Clerk Department is the primary link between City Council, City staff, and the public, and performs municipal clerk functions as mandated by the Federal and State Constitutions, the California Government and Election Codes, and the City Charter. The Department supports the City Council both administratively and by recording and maintaining the official record and legislative history. The City Clerk indexes the Minutes, Resolutions, and Ordinances adopted by the legislative body, and preserves the record to ensure accuracy and accessibility. City Clerk staff is responsible for a wide array of general services to internal staff, City Council, Board and Commission members, and the public at large.

Major Accomplishments in
Fiscal Year 2022/23
:
•
Coordinated Citywide Contract Training.
•
Reinstated annual Board, Commission and Committee Member event to recognize the accomplishments of all members spanning from 2019 to present. •
In coordination with Board, Commission, and Committee Member recognition event, planned celebration event to unveil the City's first ever Time Capsule which was buried by members serving in 2000.
•
Responded to and closed 328 Public Records Act Requests in the Calendar year 2022 which represented an increase of 18.84% from the year prior. •
Deployed Contract Lifecycle Management (CLM) System to successfully aide in streamlining the electronic review and signature of City agreements.

Key Initiatives in
Fiscal Years 2023/24 and 2024/25
:
•
Increase public meeting participation by implementing an online public comment tool to improve efficiencies of collecting, sharing, and managing comments from the public. •
Update Administrative Regulations and procedures for Records Managers and coordinate Citywide department staff training for records management and agenda management.
•
Continue Phase 2 of Citywide Records Inventory Project with a goal of revising the citywide Records Retention Schedule.
•
Increase use of electronic processes and e-signed documents. •
Conduct the 2024 General Municipal Election.

Performance Metrics:

Performance
Metric
Indicator
Target
FY 2020/21
Actual
FY 2021/22
Actual
Public Records
Requests
% of PRAs acknowledged and statused
within target
100% within 10
business days
100%
100%
Meeting Minutes
% of City Council meeting minutes posted
and available for review at the next
regularly scheduled meeting
100% by next
regularly
scheduled
meeting
34%
82%
City Clerk Department
Proposed Budget FY 2023/24 & 2024/25
81 Revenue / Expenditure Detail:
2020/21
Actual
2021/22
Actual
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
%
Change
2024/25
Proposed
%
Change
Charges for Services
597
697
1,000
—
1,050
5 %
1,050
— %
Total Revenues
$ 597
$ 697
$ 1,000
$ —
$ 1,050
5 %
$ 1,050
— %
Salaries & Wages
495,513
501,030
606,550
527,256
650,930
7 %
686,490
5 %
Benefits
226,399
282,716
293,628
239,260
319,140
9 %
326,300
2 %
Services - External
178,745
279,021
321,645
312,380
313,400
(3) %
316,900
1 %
Services - Internal
17,290
21,000
21,500
112,520
27,650
29 %
30,520
10 %
Materials and Supplies
10,765
10,516
29,200
24,600
15,200
(48) %
15,700
3 %
Total Expenditures
$ 928,712
$ 1,094,284
$ 1,272,523
$ 1,216,016
$ 1,326,320
4 %
$ 1,375,910
4 %
Net Contribution / (Use)
(928,115)
(1,093,587)
(1,271,523)
(1,216,016)
(1,325,270)
4 %
(1,374,860)
4 %
Source of Funds
General Fund
928,115
1,093,587
1,271,523
1,216,016
1,325,270
4 %
1,374,860
4 %
Non-Recurring General Fund
98,144
61,207
89,000
73,240
—
(100) %
93,000
100 %
Source of Funds Total
$ 1,026,259
$ 1,154,794
$ 1,360,523
$ 1,289,256
$ 1,325,270
(3) %
$ 1,467,860
11 %
Major Budget Changes in
Fiscal Years 2023/24 and 2024/25
:
•
None
City Clerk Department
Proposed Budget FY 2023/24 & 2024/25
82 Mission Statement:

The City Attorney’s Office provides sound legal advice and support to City officials, working collaboratively to implement the policies set by City Council, and diligently advocating the City’s interests.

Full-Time Equivalent (FTE) Employees:

City Attorney
Actual
Adj
Proposed
2020/2
2021/2
2022/2
2023/2
2024/2
Full-Time

4.00 4.00

5.00 5.00

6.00 Limited-Term

0.00 0.00

0.00 0.00

0.00 Total FTE

4.00 4.00

5.00 5.00

6.00 Part-Time Salaries / Temp Help
$0
$4,127
$20,000
$10,000
$0
City Attorney Department
Proposed Budget FY 2023/24 & 2024/25
83 Department Overview:

The City Attorney’s Office advises the City Council, the boards of related City entities, appointed commissions, and City staff in the conduct of City business and the preparation of legal documents, and represents the City’s interests in civil litigation and administrative proceedings.

Major Accomplishments in
Fiscal Year 2022/23
:

Drafted legal documents, provided legal advice, and worked closely with City Manager and staff to implement the following City actions:
•
Adopted the 2040 General Plan, and prepared the 2023-2031 Housing Element. •
Entitled and obtained funding and property for private residential development projects such as Valley Lodge, Napa Pipe, Monarch Landing, and 3875 Jefferson; and for public construction projects including the Highway 29 pedestrian and bicycle undercrossing project, and the public art for the First Street Roundabouts. •
Updated City regulations and contracts to implement mandatory organic waste disposal and collection requirements.
•
Adopted updated ordinances for code enforcement, and abated dangerous nuisance property with the City’s first use of a receivership process for code enforcement.

Key Initiatives in
Fiscal Years 2023/24 and 2024/25
:

Work closely with City Manager and staff to implement key Council goals. Those that are anticipated to require significant legal support include:
•
Prepare updated ordinances and regulations for private development projects, to implement substantial changes in State law as well as the City’s recently updated Housing Element and General Plan, including updated climate action policies. •
Prepare regulations and procedures to implement updates to the City’s code enforcement program.
•
Implement new traffic safety measures including redlight camera program, and right of way improvement projects.
•
Prepare regulations and procedures to implement updates to the City’s administrative processes for topics including risk management and public contracting.

City Attorney Department
Proposed Budget FY 2023/24 & 2024/25
84 Revenue / Expenditure Detail:
2020/21
Actual
2021/22
Actual
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
%
Change
2024/25
Proposed
%
Change
Charges for Services
157
5,539
—
—
—
— %
—
— %
Total Revenues
$ 157
$ 5,539
$ —
$ —
$ —
— %
$ —
— %
Salaries & Wages
637,908
730,583
896,553
857,083
931,830
4 %
1,152,850
24 %
Benefits
305,085
362,743
388,597
385,087
384,240
(1) %
429,680
12 %
Services - External
17,578
133,096
215,629
215,629
165,300
(23) %
179,600
9 %
Services - Internal
11,700
13,700
27,700
27,700
25,060
(10) %
28,380
13 %
Materials and Supplies
28,141
29,456
39,540
39,500
28,700
(27) %
30,300
6 %
Total Expenditures
$ 1,000,413
$ 1,269,578
$ 1,568,019
$ 1,524,999
$ 1,535,130
(2) %
$ 1,820,810
19 %
Net Contribution / (Use)
(1,000,256)
(1,264,039)
(1,568,019)
(1,524,999)
(1,535,130)
(2) %
(1,820,810)
19 %
Source of Funds
General Fund
1,000,255
1,264,039
1,568,019
1,524,999
1,535,130
(2) %
1,820,810
19 %
Non-Recurring General Fund
—
—
—
—
—
— %
—
— %
Source of Funds Total
$ 1,000,255
$ 1,264,039
$ 1,568,019
$ 1,524,999
$ 1,535,130
(2) %
$ 1,820,810
19 %
Major Budget Changes in
Fiscal Years 2023/24 and 2024/25
:
•
Add 1 new FTE (Deputy City Attorney) in FY 2024/25.

City Attorney Department
Proposed Budget FY 2023/24 & 2024/25
85 Mission Statement:

The mission of the Human Resources Department is to provide experienced leadership in the attraction, development, and retention of a diverse, well-qualified and professional workforce, which reflects the high standards of the community we serve, through the development and implementation of sound workforce systems by ensuring human resources services, policies, and systems align with the City’s values.

Full Time Equivalent (FTE) Employees:

Human Resources
Actual
Adj
Proposed
2020/21
2021/22
2022/23
2023/24
2024/25
Full-Time

7.00 9.00

9.00 9.00

9.00 Limited-Term

0.00 0.00

0.00 0.00

0.00 Total FTE

7.00 9.00

9.00 9.00

9.00 Part-Time Salaries / Temp Help
$75
$12,480
$20,000
$0
$0
Human Resources Department
Proposed Budget FY 2023/24 & 2024/25
86 Department Overview:

The Human Resources Department includes six professional staff members and three administrative support staff members. The Department is continuously researching, learning, developing, and delivering innovative results-oriented service, policies, and systems for and with employees, administrators, staff, applicants, and external stakeholders. Human Resources is responsible for all aspects of City employment from attracting and hiring a highly qualified and diverse workforce, to providing employee benefits, training opportunities for continuous improvement, and managing safety program and employee performance. Human Resources is also responsible for labor relations and supporting positive and productive relationships with the City's six bargaining units. The Human Resources Department is tasked with ensuring the City is compliant with all Federal, State and local laws and rules, while providing high quality and responsive service to our Department customers.

Major Accomplishments in
Fiscal Year 2022/23
:
•
Streamlined and Enhanced employee Benefits - moved open enrollment to paperless online process, created electronic Benefits guide, added additional health plan offerings, added Vision plan, improved FSA, EAP, and more. •
Increased employee training and development, including: implementation of year two of Diversity, Equity and Inclusion program, supervisor and manager training on performance management and disciplinary process, reinvigorating citywide culture team, issued RFP for training and development services, extended Buddy program, and conducted employee engagement survey.
•
Continued implementation of Wellness Program to include, flu and COVID booster shot clinics, two wellness challenges and farmer's market offering. •
Updated various leave and safety policies including: Injury and Illness Prevention Program (IIPP), COVID-19 Prevention Program, Drug and Alcohol Policy and Family and Medical Care Act Policy.
•
Completed negotiations with Napa City Employees Association, Napa Police Officers' Association, Administrative, Managerial and Professionals Association and Police Management Unit.
•
Improved recruitment and hiring through: attendance at multiple job fairs, improving advertising and outreach, increased training for HR staff. Culminating in hiring 48 full- time and 64 part-time hires through Quarter three of FY.

Key Initiatives in
Fiscal Years 2023/24 and 2024/25
:
•
Continue streamlining and enhancing employee Benefits with changes such as: move to calendar year cycle, revamp funding mechanisms for Dental for cost savings, add additional programs/offerings.
•
Expand Employee Training and Development program to add more training offerings, and continue progress on Diversity, Equity and Inclusion Program. •
Performance Development implementation of web-based evaluations. •
Continue expanding and enhancing recruitment activities, and improve use of NEOGOV technology for efficiency.
•
Complete negotiations with five of the six bargaining units with open contracts. •
Modernize classification specifications, and clean up out of date classifications Human Resources Department
Proposed Budget FY 2023/24 & 2024/25
87 Performance Metrics:

Performance
Metric
Indicator
Target
FY 2020/21
Actual
FY 2021/22
Actual
Worker's
Compensation
Claims
# claims filed
Trend
73 120
# lost days due to on the job injuries
Trend
1,088
1,754
Safety Inspections
# inspections per year
24 Project Site
inspections per
year
10 7
# Hazard Level 1 issues
Trend
3 0
# Hazard Level 2-3 issues
Trend
116
129
Average # days to correct Level 2-3 safety
issues
30 days
Not Available
Not Available
New/Changed
Class Specs
# new/changed class specs
Trend
40 37
New Hires
# new hires (regular)
Trend
34 45
# new hires (part time)
Trend
23 64
% new hires completing probation
Trend
100%
98%
Recruitments
% completed within agreed upon timeframe
80%
91%
80%
Performance
Metric
Indicator
Target
CY 2021
Actual
CY 2022
Actual
Employee ICS/
NIMS Training
% compliance
100%
53%
79%
Revenue / Expenditure Detail:
2020/21
Actual
2021/22
Actual
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
%
Change
2024/25
Proposed
%
Change
Charges for Services
110,373
123,848
149,659
131,100
96,260
(36) %
97,470
1 %
Investment Earnings
—
—
2,000
2,000
2,000
— %
2,000
— %
Total Revenues
$ 110,373
$ 123,848
$ 151,659
$ 133,100
$ 98,260
(35) %
$ 99,470
1 %
Salaries & Wages
482,212
746,185
1,041,130
985,000
1,075,100
3 %
1,106,480
3 %
Benefits
263,432
400,795
480,881
472,920
493,900
3 %
500,330
1 %
Services - External
558,160
472,967
917,984
802,985
1,071,000
17 %
935,000
(13) %
Services - Internal
20,600
20,200
36,300
36,300
81,700
125 %
91,810
12 %
Materials and Supplies
12,579
16,316
18,500
11,810
16,000
(14) %
16,000
— %
Transfers Out
1,600
—
—
—
—
— %
—
— %
Total Expenditures
$ 1,338,583
$ 1,656,463
$ 2,494,795
$ 2,309,015
$ 2,737,700
10 %
$ 2,649,620
(3) %
Net Contribution / (Use)
(1,228,210)
(1,532,615)
(2,343,136)
(2,175,915)
(2,639,440)
13 %
(2,550,150)
(3) %
Source of Funds
General Fund
1,173,131
1,585,405
2,376,036
2,274,015
2,487,700
5 %
2,549,620
2 %
Non-Recurring General Fund
—
—
—
—
150,000
100 %
—
(100) %
Unemployment
55,079
(52,791)
(32,900)
(98,100)
1,740
100 %
530
(70) %
Source of Funds Total
$ 1,228,210
$ 1,532,615
$ 2,343,136
$ 2,175,915
$ 2,639,440
13 %
$ 2,550,150
(3) %
Human Resources Department
Proposed Budget FY 2023/24 & 2024/25
88 Major Budget Changes for
Fiscal Years 2023/24 and 2024/25
:
•
Additional Funding for Diversity, Equity & Inclusion Training to continue the program citywide.
•
Addition of a Training and Development Manager to implement a robust training and development program for the City.
•
Increase in Professional and Legal Services for investigations, classification and compensation projects and negotiations. 2024 will be a busy year for negotiations, and recruitment challenges remain, so HR anticipates needing to additional funding to outsource some work to manage workload.
•
Part time staff funding to augment full time HR staff for special projects, or during peak workload times, such as Open Enrollment.
•
Additional funding for technology, to be able to move interviews to paperless with tablets for raters instead of printed interview guides and applications.

Human Resources Department
Proposed Budget FY 2023/24 & 2024/25
89 Mission Statement:

The Finance Department provides sound management of the City’s financial assets and delivers timely, accurate information to our organization and community.

Full-Time Equivalent (FTE) Employees:

Finance
Actual
Adj Budget
Proposed
2020/21
2021/22
2022/23
2023/24
2024/25
Full-Time

36.00 36.00

37.00 25.00

25.00 Limited-Term

3.00 3.00

2.00 0.00

0.00 Total FTE

39.00 39.00

39.00 25.00

25.00 Part-Time Salaries / Temp Help
$40,963
$34,849
$155,000
$30,000
$30,000
Finance Department
Proposed Budget FY 2023/24 & 2024/25
90 Department Overview:

The Finance Department consists of the Administration, Accounting & Auditing, and Revenue divisions. The department is responsible for overseeing the Purchasing function, safeguarding public financial resources, providing prompt and courteous service to residents and others having financial dealings with the city, providing the City Council with thoughtful policy analysis and development of financially sound funding options, assisting city departments to implement their programs through budget development and management and reporting the city’s financial activity in a clear and understandable manner.

Major Accomplishments in
Fiscal Year 2022/23
:
•
Worked with other City departments to implement Tyler Munis ERP, specifically the Financials module. Continued working with other City departments on post go-live of the Human Capital Management (HCM) module, which includes payroll and HR functions, as well as the Utility Billing and Cashiering module. •
Successfully prepared the Annual Comprehensive Financial Report and Popular Annual Financial Report for the fiscal year ended June 30, 2022. •
Continued working on the development of a plan for expenditure of $15.12 in American Rescue Act Plan (ARPA) fund in coordination with other City departments, to be incorporated in the FY 2023-25 budget, including a $1.15M Community Recovery Bank.

Monitored the ARPA expenditures and reported back to the US Treasury. •
Successfully implemented new GASB Statement No. 87 - Leases. •
Conducted citywide trainings on procurement-to-pay and contracts in conjunction with other city departments.

Key Initiatives in
Fiscal Years 2023/24 and 2024/25
:
•
Continue to address post go-live needs related to the Tyler Munis ERP implementation. •
Update of cost allocation plan for the City.
•
Ensure the required reporting for ARPA fund expenditures in accordance with U.S.

Treasury requirements.
•
Implement new GASB pronouncements, specifically GASB No. 96 - Subscription-Based Information Technology Arrangements (SBITAs).
•
Review and update finance policies and admin regulations.

Finance Department
Proposed Budget FY 2023/24 & 2024/25
91 Performance Metrics
Performance
Metric
Indicator
Target
FY 2020/21
Actual
FY 2021/22
Actual
Monthly Close
Timeliness
% of months closed within 20 days of
month end
80%
92%
50%
Accounts Payable
Timeliness
# invoices processed
Trend
Not Available
29,874
% of invoices paid within 30 days of
invoice date
90%
Not Available

78.41%
General Fund
Budget Accuracy/
Performance
% variance original budget to actual
revenues
<3%
(12)%
% variance original budget to actual
expenditures
<3%
(13)%
Business License
Processing
# of new license applications processed
Trend
1,513
1,931
% Business license applications
processed within 30 days
85%
100%

97.08%
Revenue / Expenditure Detail:
2020/21
Actual
2021/22
Actual
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
%
Change
2024/25
Proposed
%
Change
Charges for Services
1,487,849
2,915,181
1,538,550
49,400
1,293,070
(16) %
1,353,470
5 %
Intergovernmental
—
—
2,170,000
—
—
(100) %
—
— %
Investment Earnings
569,560
(566,111)
56,800
23,920
7,000
(88) %
7,000
— %
Transfers In
3,116,038
2,095,312
250,000
250,000
150,000
(40) %
150,000
— %
Total Revenues
$ 5,173,447
$ 4,444,382
$ 4,015,350
$ 323,320
$ 1,450,070
(64) %
$ 1,510,470
4 %
Salaries & Wages
3,308,893
3,579,293
3,947,242
3,613,549
2,738,720
(31) %
2,831,990
3 %
Benefits
(239,020)
1,225,825
2,930,961
1,746,970
1,271,420
(57) %
1,290,670
2 %
Services - External
4,160,978
4,691,076
8,028,523
2,860,345
1,335,700
(83) %
1,350,700
1 %
Services - Internal
162,340
213,706
210,780
210,780
111,830
(47) %
161,480
44 %
Materials and Supplies
205,915
201,090
735,230
320,140
341,000
(54) %
21,000
(94) %
Capital Outlay
67,055
—
1,850,000
1,850,000
50,000
(97) %
—
(100) %
Transfers Out
899,900
1,345,312
—
—
—
— %
—
— %
Total Expenditures
$ 8,566,061
$ 11,256,303
$ 17,702,736
$ 10,601,784
$ 5,848,670
(67) %
$ 5,655,840
(3) %
Net Contribution / (Use)
(3,392,614)
(6,811,921)
(13,687,386)
(10,278,464)
(4,398,600)
(68) %
(4,145,370)
(6) %
Source of Funds
General Fund
6,682,234
7,306,618
9,006,106
8,230,664
5,457,970
(39) %
5,635,140
3 %
Non-Recurring General Fund
(695,526)
1,355,157
133,336
2,320,420
—
(100) %
—
— %
Information Technology
1,003,150
(27,961)
3,898,294
(166,320)
—
(100) %
—
— %
Postemployment Benefits
(3,499,026)
(1,665,545)
755,950
—
(1,273,070)
(268) %
(1,333,470)
— %
Equipment Replacement
(98,218)
(156,349)
(106,300)
(106,300)
213,700
100 %
(156,300)
(173) %
Source of Funds Total
$ 3,392,614
$ 6,811,921
$ 13,687,386
$ 10,278,464
$ 4,398,600
(68) %
$ 4,145,370
(6) %
Major Budget Changes for
Fiscal Years 2023/24 and 2024/25
:
•
None.

Finance Department
Proposed Budget FY 2023/24 & 2024/25
92 General Services
Fiscal Years
2023/24 and 2024/25
Proposed Budget FY 2023/24 & 2024/25
93 Department Overview:

General Services includes those revenue and expenditure items not associated directly with administrative or operating programs. This budget captures several major revenue components such as property taxes, sales taxes, and transient occupancy taxes. Major expenditure components of this department include:
•
Payments to the County of Napa for property tax administration. •
Operations related to the public access channel.
•
Dues and contributions to Local Agency Formation Commission (LAFCO) and Napa Cities League of Governments (NCLOG).
•
Transfers from available General Fund and Non-Recurring General Fund balances to Operating Reserves, Emergency Reserves and Capital Improvement Projects and Reserves.
•
General Liability (Self Insurance) for the City.
•
Other Post-Employment Benefits for the City.
•
Vacancy savings for all General Fund positions.

This category also includes budget for citywide organizational activities such as employee training and meetings, and employee recognition programs.

General Services
Proposed Budget FY 2023/24 & 2024/25
94 Revenue / Expenditure Detail:
2020/21
Actual
2021/22
Actual
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
%
Change
2024/25
Proposed
%
Change
Property Tax
39,078,328
40,648,327
40,023,800
40,790,600
42,788,400
7 %
43,690,200
2 %
Sales Tax
17,557,159
20,360,393
20,789,000
20,480,020
21,036,700
1 %
21,638,500
3 %
Transient Occupancy Tax
11,717,480
28,733,810
31,026,000
31,026,000
32,779,000
6 %
34,349,000
5 %
Business License Taxes
3,201,750
4,035,845
3,692,000
3,822,000
4,139,000
12 %
4,308,000
4 %
Other Taxes
2,708,329
2,793,606
2,701,000
2,711,000
2,758,000
2 %
2,817,000
2 %
Charges for Services
109,896
150,078
149,500
163,500
165,500
11 %
168,500
2 %
Intergovernmental
26,211
—
—
—
—
— %
—
— %
Investment Earnings
(139,512)
(9,667,217)
220,000
220,000
224,000
2 %
228,000
2 %
Financing Revenues
55,622
52,551
57,000
57,000
57,000
— %
57,000
— %
Miscellaneous Revenues
58,840
59,600
13,000
13,000
13,000
— %
13,000
— %
Transfers In
4,363,600
3,011,200
3,120,200
3,120,200
4,900,540
57 %
5,094,560
4 %
Total Revenues
$ 78,737,704
$ 90,178,192
$ 101,791,500
$ 102,403,320
$ 108,861,140
7 %
$ 112,363,760
3 %
Salaries & Wages
—
—
(617,370)
—
(2,500,000)
— %
(2,600,000)
— %
Benefits
(64,443)
382,301
470,000
50,000
700,190
49 %
850,000
21 %
Services - External
3,040,056
3,291,485
4,962,180
4,684,838
5,630,920
13 %
5,899,020
5 %
Services - Internal
10,600
852,100
1,150,000
1,150,000
2,553,500
122 %
2,784,100
9 %
Materials and Supplies
—
14,807
20,000
29,400
15,000
(25) %
15,000
— %
Transfers Out
5,452,102
15,970,933
4,898,780
4,720,400
5,895,130
20 %
5,496,900
(7) %
Total Expenditures
$ 8,438,315
$ 20,511,626
$ 10,883,590
$ 10,634,638
$ 12,294,740
13 %
$ 12,445,020
1 %
Non-Recurring Revenues
2,556,042
2,257,395
3,496,390
2,615,898
250,000
(93) %
250,000
— %
Non-Recurring Expenditures
2,298,483
593,744
2,058,315
1,086,196
519,000
(75) %
19,000
(96) %
Net Impact of Non-Recurring
257,559
1,663,651
1,438,075
1,529,702
(269,000)
(119) %
231,000
100 %
ARPA Revenues
—
100,507
15,016,240
—
—
(100) %
—
— %
ARPA Expenditures
—
100,035
14,516,240
—
—
(100) %
—
— %
Net Impact of ARPA
—
472
500,000
—
—
(100) %
—
— %
Net Contribution / (Use)
70,299,389
69,666,566
90,907,910
91,768,682
96,566,400
6 %
99,918,740
3 %
Source of Funds
General Fund
(70,299,389)
(69,666,566)
(90,907,910)
(91,768,682)
(96,566,400)
— %
(99,918,740)
— %
Non-Recurring General Fund
(257,559)
(1,663,651)
(1,438,075)
(1,529,702)
269,000
100 %
(231,000)
(186) %
American Rescue Plan Act
—
(472)
(500,000)
—
—
— %
—
— %
Source of Funds Total
$ (70,556,947)
$ (71,330,689)
$ (92,845,985)
$ (93,298,384)
$ (96,297,400)
— %
$ (100,149,740)
— %
Major Budget Changes for
Fiscal Years 2023/24 and 2024/25
:
•
Vacancy savings budgeted to General Services Salaries & Wages will be allocated to departments based on actual savings during fiscal year. •
Benefits budget includes full amounts for projected leave payouts for employees; these amounts are allocated to departments based on actual payouts during the fiscal year.

General Services
Proposed Budget FY 2023/24 & 2024/25
95 Parks & Recreation
Services
Fiscal Years
2023/24 and 2024/25
Proposed Budget FY 2023/24 & 2024/25
96 Mission Statement:

We inspire residents and customers to value healthy and active lifestyles by providing exceptional park and recreation experiences that meet today’s ever-changing need and interests. We are committed to being responsible stewards of resources, collaborative by working with other community organizations, and accountable and transparent in our management practices.

Full-Time Equivalent (FTE) Employees:

Parks and Rec
Actual
Adj Budget
Proposed
2020/21
2021/22
2022/23
2023/24
2024/25
Full-Time

40.00 40.00

40.00 40.00

40.00 Limited-Term

1.00 1.00

1.00 0.00

0.00 Total FTE

41.00 41.00

41.00 40.00

40.00 Part-Time Salaries / Temp Help
$363,557
$624,193
$730,800
$888,200
$952,200
Parks & Recreation Services Department
Proposed Budget FY 2023/24 & 2024/25
97 Department Overview:

The Parks and Recreation Services Department provides quality services to the community by offering recreational opportunities in a variety of forms, including enrichment classes, day camps, swimming lessons, sports programs, free community events, and by providing free access to parks, trails, downtown plazas and open spaces. The Department is responsible for maintenance and care of all City parks, trails and open spaces as well as the Urban Forestry program that includes management of both public and private trees. The department also maintains recreational facilities in parks and landscaping in the downtown. Other responsibilities include the maintenance of public rights of way and landscaping in specific neighborhoods identified by assessment districts.

Revenue / Expenditure Detail:

Department Revenues and Expenditures by Division
2020/21
Actual
2021/22
Actual
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
%
Change
2024/25
Proposed
%
Change
Revenues
PR Admin
113
3,249
1,000
1,000
1,000
— %
1,000
— %
PR Parks
1,050,235
3,456,291
1,181,060
1,022,520
1,134,080
(4) %
1,089,180
(4) %
PR Recreation Services
282,039
743,761
831,000
645,500
793,500
(5) %
846,000
7 %
PR Public Art
13,335
209,130
375,550
506,050
112,200
(70) %
114,440
2 %
Total Revenues
$ 1,345,722
4,412,431
2,388,610
2,175,070
2,040,780
(15) %
2,050,620
— %
Expenditures
PR Admin
694,813
983,708
1,433,005
1,252,030
1,517,540
6 %
1,602,980
6 %
PR Parks
4,343,201
5,447,384
7,667,342
6,854,220
6,597,250
(14) %
6,276,180
(5) %
PR Recreation Services
1,402,888
1,850,178
2,072,171
2,046,630
2,281,910
10 %
2,351,180
3 %
PR Public Art
73,844
234,600
1,864,840
1,890,290
436,790
(77) %
164,470
(62) %
Total Expenditures
$ 6,514,745
8,515,870
13,037,359
12,043,170
10,833,490
(17) %
10,394,810
(4) %
Net Contribution / (Use)
$ (5,169,023)
(4,103,439)
(10,648,749)
(9,868,100)
(8,792,710)
— %
(8,344,190)
— %
Parks & Recreation Services Department
Proposed Budget FY 2023/24 & 2024/25
98 Department Expenditures by Fund
2020/21
Actual
2021/22
Actual
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
%
Change
2024/25
Proposed
%
Change
General
6,257,215
7,849,358
9,292,875
8,725,370
9,906,070
7 %
10,222,330
3 %
General Non-Recurring
119,996
387,747
713,973
393,480
483,000
(32) %
—
(100) %
Golf Course
23,326
32,793
27,000
27,100
27,000
— %
27,000
— %
DIF Las Flores Rec Center
1 3
10 —
10 — %
10 — %
DIF N Jefferson Parks
1 1
10 —
10 — %
10 — %
DIF Orchard Parks
36 37
48,060
48,060
100
(100) %
100
— %
DIF Park Acq & Dev
15,676
191,124
36,001
36,040
15,500
(57) %
15,500
— %
Public Art
1,652
923
1,436,700
1,436,700
282,850
(80) %
8,100
(97) %
Alston Park Trust
72 180
82,409
250
22,000
(73) %
22,500
2 %
AD Altavina Maint Dist
8,585
6,324
10,650
5,210
8,850
(17) %
9,150
3 %
AD Chaudhary Estates
1,565
4,789
2,200
1,120
1,950
(11) %
2,100
8 %
AD Dry Creek Village
2,325
1,400
650
880
1,150
77 %
1,200
4 %
AD Fox Ridge
8,915
4,615
11,900
6,280
8,750
(26) %
8,950
2 %
AD Glencar Estates
3,039
1,341
2,600
1,630
2,100
(19) %
2,100
— %
AD Hill View Park
1,521
1,394
3,350
860
1,650
(51) %
1,650
— %
AD Hyde Park I
3,841
2,719
3,050
1,540
1,750
(43) %
1,750
— %
AD Linda Vista
764
782
1,300,800
1,300,800
820
(100) %
820
— %
AD Mills
1,629
520
2,000
1,240
1,600
(20) %
1,600
— %
AD Napa Valley Corp Park
4,107
6,031
10,500
16,190
10,500
— %
10,500
— %
AD Oak Ridge
6,090
2,557
7,850
3,260
7,400
(6) %
7,750
5 %
AD Orchard Estates
2,211
1,154
2,500
1,790
1,950
(22) %
1,950
— %
AD Oxford Garden
1,129
1,122
850
1,830
2,350
176 %
2,350
— %
AD Rancho Las Flores
8,069
3,984
8,550
4,440
9,450
11 %
9,700
3 %
AD Silverado Creek
29,016
8,108
21,700
16,880
22,260
3 %
22,770
2 %
AD Sunrise Meadows
4,706
2,828
2,160
2,260
2,610
21 %
2,660
2 %
AD Tierra Grove
1,077
1,124
750
1,030
1,100
47 %
1,150
5 %
AD Trancas
2,808
1,342
3,050
2,780
3,300
8 %
3,400
3 %
AD Vineyard Vista
1,795
377
2,350
3,080
4,000
70 %
4,200
5 %
AD Walnut Grove
296
195
160
270
210
31 %
210
— %
AD Woodside
3,281
997
2,700
2,800
3,200
19 %
3,300
3 %
Total Expenditures
$ 6,514,745
8,515,870
13,037,359
12,043,170
10,833,490
(17) %
10,394,810
(4) %
Parks & Recreation Services Department
Proposed Budget FY 2023/24 & 2024/25
99 Department Revenues and Expenditures by Category - All Funds 2020/21
Actual
2021/22
Actual
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
%
Change
2024/25
Proposed
%
Change
Charges for Services
1,069,488
3,425,537
1,456,000
1,317,680
1,446,460
(1) %
1,506,920
4 %
Intergovernmental
126,943
189,779
204,500
91,200
92,500
(55) %
94,550
2 %
Investment Earnings
31,806
61,426
213,060
203,860
219,320
3 %
223,650
2 %
Financing Revenues
9,589
176,379
—
—
—
— %
—
— %
Miscellaneous Revenues
107,897
469,310
515,050
562,330
282,500
(45) %
225,500
(20) %
Total Revenues
$ 1,345,722
$ 4,412,431
$ 2,388,610
$ 2,175,070
$ 2,040,780
(15) %
$ 2,050,620
— %
Salaries & Wages
3,077,790
3,525,361
4,513,488
4,077,840
4,839,630
7 %
5,000,930
3 %
Benefits
1,560,022
1,913,954
2,138,117
1,949,150
2,039,760
(5) %
2,092,040
3 %
Services - External
808,502
1,455,738
1,902,934
1,694,370
1,619,040
(15) %
1,675,540
3 %
Debt Service
9,589
176,379
—
—
—
— %
—
— %
Services - Internal
691,549
950,176
985,650
982,150
1,057,710
7 %
1,101,140
4 %
Materials and Supplies
278,096
453,691
617,708
473,560
484,470
(22) %
489,970
1 %
Capital Outlay
53,297
32,029
27,000
27,000
27,000
— %
27,000
— %
Transfers Out
35,900
8,542
2,852,461
2,839,100
765,880
(73) %
8,190
(99) %
Total Expenditures
$ 6,514,745
$ 8,515,870
$ 13,037,359
$ 12,043,170
$ 10,833,490
(17) %
$ 10,394,810
(4) %
Net Contribution / (Use)
(5,169,023)
(4,103,439)
(10,648,749)
(9,868,100)
(8,792,710)
(17) %
(8,344,190)
(5) %
Department General Fund Revenues and Expenditures
2020/21
Actual
2021/22
Actual
2022/23
Adjusted
2022/23
Projected
2023/24
Proposed
%
Change
2024/25
Proposed
%
Change
Charges for Services
491,205
703,082
866,500
671,000
828,500
(4) %
879,000
6 %
Intergovernmental
67,210
90,063
89,500
91,200
92,500
3 %
94,550
2 %
Miscellaneous Revenues
63,389
208,990
177,500
218,030
219,500
24 %
162,000
(26) %
Total Revenues
$ 621,805
$ 1,002,135
$ 1,133,500
$ 980,230
$ 1,140,500
1 %
$ 1,135,550
— %
Salaries & Wages
3,017,914
3,443,897
4,397,038
4,047,330
4,795,080
9 %
4,954,780
3 %
Benefits
1,538,732
1,886,996
2,101,867
1,937,090
2,027,410
(4) %
2,079,040
3 %
Services - External
714,111
1,170,294
1,326,900
1,288,710
1,568,500
18 %
1,625,000
4 %
Services - Internal
691,549
940,116
978,520
981,150
1,057,710
8 %
1,101,140
4 %
Materials and Supplies
264,342
408,055
488,550
471,090
457,370
(6) %
462,370
1 %
Capital Outlay
30,567
—
—
—
—
— %
—
— %
Total Expenditures
$ 6,257,215
$ 7,849,358
$ 9,292,875
$ 8,725,370
$ 9,906,070
7 %
$ 10,222,330
3 %
Net Contribution / (Use)
(5,635,410)
(6,847,223)
(8,159,375)
(7,745,140)
(8,765,570)
— %
(9,086,780)
— %
Parks & Recreation Services Department
Proposed Budget FY 2023/24 & 2024/25
100
Division Overview: