Napa City Council
February 20, 2024

City of Napa
Required Supplementary Information (Unaudited) (Continued) Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual HOME Program Special Revenue Fund
For the Year Ended June 30, 2023

106

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

Intergovernmental -$ -$ 36,472$ 36,472$ Charges for services 561,500 561,500 2,883 (558,617) Investment income (loss) 3,500 3,500 (21,585) (25,085) Total revenues 565,000 565,000 17,770 (547,230) EXPENDITURES:

Current:

Community development 58,450 477,064 690,338 (213,274) Total expenditures 58,450 477,064 690,338 (213,274) REVENUES OVER (UNDER) EXPENDITURES 506,550 87,936 (672,568) (760,504) OTH E R F I NA NCI NG SOU R CE S (U SE S):

Transfers out 15,300 15,300 (15,300) (30,600) Total other financing sources (uses) 15,300 15,300 (15,300) (30,600) Net change in fund balance 521,850$ 103,236$ (687,868) (791,104)$ FUND BALANCE:

Beginning of y ear 1,354,689
End of year 666,821$
Budgeted Amounts

ATTACHMENT 1

City of Napa
Required Supplementary Information (Unaudited) (Continued) Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual Housing Special Revenue Fund
For the Year Ended June 30, 2023

107

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

Intergovernmental 16,517,050$ 17,227,186$ 16,777,836$ (449,350)$ Charges for services 1,206,750 1,218,750 1,180,726 (38,024) Investment income (loss) 69,000 69,000 (142,319) (211,319) Total revenues 17,792,800 18,514,936 17,816,243 (698,693) EXPENDITURES:

Current:

Community development 16,979,950 18,294,538 17,868,144 426,394 Debt service:

Principal 98,500 99,500 113,199 (13,699) Interest and fiscal charges 40,000 40,000 30,766 9,234 Total expenditures 17,626,950 18,436,038 18,012,109 423,929 REVENUES OVER (UNDER) EXPENDITURES 165,850 78,898 (195,866) (274,764) OTH E R F I NA NCI NG SOU R CE S (U SE S):

Transfers in 39,050 39,050 - (39,050) Transfers out (334,350) (334,350) (295,300) 39,050 Total other financing sources (uses) (295,300) (295,300) (295,300) - Net change in fund balance (129,450)$ (216,402)$ (491,166) (274,764)$ FUND BALANCE:

Beginning of y ear 6,489,642
End of year 5,998,476$
Budgeted Amounts

ATTACHMENT 1

City of Napa
Required Supplementary Information (Unaudited) (Continued) Schedule of Changes in the Net Pension Liability and Related Ratios For the Year Ended June 30, 2023

108

M easurement period, year ended 6/30/2022 6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 6/30/2016 6/30/2015 6/30/2014 1 Total p ension liab ility
Service cost 5,270,491$ 4,911,446$ 5,156,236$ 4,975,607$ 4,920,518$ 4,826,160$ 4,213,795$ 4,112,737$ 4,179,121$ Interest on total p ension liability 19,825,780 19,225,627 18,650,486 17,819,000 16,908,565 16,196,594 15,821,321 15,200,893 14,604,950 Differences between expected and actual
experience 554,714 (1,173,173) 2,417,623 3,663,735 2,317,801 (2,352,965) (519,311) (1,074,702) - Changes in assumptions 8,964,908 - - - (1,572,075) 12,983,137 - (3,558,449) - Benefit payments, including refunds of employee
contributions (15,873,165) (14,918,789) (14,015,652) (13,331,060) (12,242,939) (11,473,139) (11,047,519) (10,421,831) (9,870,003) Net change in total pension liability 18,742,728 8,045,111 12,208,693 13,127,282 10,331,870 20,179,787 8,468,286 4,258,648 8,914,068 Total pension liability - beginning 283,111,857 275,066,746 262,858,053 249,730,771 239,398,901 219,219,114 210,750,828 206,492,180 197,578,112 Total p ension liab ility - ending (a) 301,854,585$ 283,111,857 $ 275,066,746 $ 262,858,053 $ 249,730,771 $ 239,398,901 $ 219,219,114 $ 210,750,828 $ 206,492,180 $ Plan fiduciary net position
Contributions - employer 9,384,902 8,238,930 7,711,417 6,757,515 5,945,310$ 6,213,552$ 6,130,369$ 5,512,619$ 5,372,508$ Contributions - employee 3,967,159 3,359,408 3,511,723 3,302,773 3,213,934 2 ,799,363 1,862,326 1,795,051 1,730,126 Investment income (net of administrative expenses) (15,947,113) 39,512,419 8,464,735 10,605,765 12,968,924 15,559,671 756,491 3,179,657 21,295,817 Benefit payments (15,873,165) (14,918,789) (14,015,651) (13,331,060) (12,242,939) (11,473,139) (11,047,519) (10,421,831) (9,870,003) Plan to plan resources - - - - (376) - 162 - - Other (130,972) (174,046) (237,961) (114,928) (688,371) (205,942) (86,463) (159,717) - Net change in plan fiduciary net position (18,599,189) 36,017,922 5,434,263 7,220,065 9,196,482 12,893,505 (2,384,634) (94,221) 18,528,448 Plan fiduciary net position - beginning 210,248,580 174,230,658 168,796,395 161,576,330 152,379,848 139,486,343 141,870,977 141,965,198 123,436,750 Plan fiduciary net position - ending (b) 191,649,391$ 210,248,580 $ 174,230,658 $ 168,796,395 $ 161,576,330 $ 152,379,848 $ 139,486,343 $ 141,870,977 $ 141,965,198 $ Net pension liability - ending (a)-(b) 110,205,194$ 72,863,277 $ 100,836,088$ 94,061,658 $ 88,154,441$ 87,019,053$ 79,732,771$ 68,879,851$ 64,526,982$ Plan fiduciary net position as a p ercentage
of the total pension liability 63.49% 74.26% 63.34% 64.22% 64.70% 63.65% 63.63% 67.32% 68.75% Covered payroll 29,223,388$ 28,372,221$ 27,545,846$ 26,369,336$ 25,097,036$ 23,856,617$ 24,366,054$ 23,161,764$ 22,195,380$ Ne
t pension liability as a p ercentage of
covered payroll 377.11% 256.81% 366.07% 356.71% 351.25% 364.76% 327.23% 297.39% 290.72% Notes to S chedule:
1 Information only presented from the implementation year Miscellaneous Plan
Benefit changes: The figures above do not include any liability imp act that may have resulted from plan changes which occurred after June 30, 2014. This ap plies for voluntary benefit changes as well as any offers of Two Years of Additional Service Credit (a.k.a. Golden Handshakes).

ATTACHMENT 1

City of Napa
Required Supplementary Information (Unaudited) (Continued) Schedule of Changes in the Net Pension Liability and Related Ratios (Continued) For the Year Ended June 30, 2023

109

M easurement period, year ended 6/30/2022 6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 6/30/2016 6/30/2015 6/30/2014 1 Total p ension liab ility
Service cost 5,777,577$ 5,347,720$ 5,333,938$ 5,167,684$ 4,965,402$ 4,799,141$ 4,178,301$ 3,960,625$ 4,089,713$ Interest on total p ension liability 19,812,748 18,892,723 18,263,895 17,540,129 16,689,850 15,961,113 15,474,590 14,805,107 14,300,336 Differences between expected and actual
experience 3,804,489 (474,512) 651,239 2,815,814 2,402,452 (427,692) 585,472 (1,927,286) - Changes in assumptions 10,183,136 - - - (950,228) 12,839,680 - (3,500,073) - Benefit payments, including refunds of employee
contributions (16,120,374) (14,950,834) (13,719,993) (12,919,138) (12,441,282) (11,765,683) (11,084,633) (10,332,611) (9,744,388) Net change in total pension liability 23,457,576 8,815,097 10,529,079 12,604,489 10,666,194 21,406,559 9,153,730 3,005,762 8,645,661 Total pension liability - beginning 278,325,061 269,509,964 258,980,885 246,376,396 235,710,202 214,303,643 205,149,913 202,144,151 193,498,490 Total p ension liab ility - ending (a) 301,782,637$ 278,325,061 $ 269,509,964 $ 258,980,885 $ 246,376,396 $ 235,710,202 $ 214,303,643 $ 205,149,913 $ 202,144,151 $ Plan fiduciary net position
Contributions - employer 10,064,144 8,949,140 8,220,126 7,160,145 6,391,405$ 6,839,074$ 6,305,994$ 5,843,451$ 5,112,297$ Contributions - employee 3,376,840 2,840,085 2,818,016 2,714,537 2,470,596 2 ,118,901 1,625,840 1,676,253 1,753,345 Investment income (net of administrative expenses) (16,170,119) 40,267,200 8,626,342 10,735,955 13,091,025 15,775,920 737,312 3,233,619 21,739,681 Benefit payments (16,120,374) (14,950,834) (13,719,992) (12,919,138) (12,441,282) (11,765,683) (11,084,633) (10,332,611) (9,744,388) Plan to plan resources - - - - (382) - - - - Other (133,404) (177,036) (241,803) (116,614) (700,820) (210,211) (88,298) (163,038) - Net change in plan fiduciary net position (18,982,913) 36,928,555 5,702,689 7,574,885 8,810,542 12,758,001 (2,503,785) 257,674 18,860,935 Plan fiduciary net position - beginning 214,152,341 177,223,786 171,521,097 163,946,212 155,135,670 142,377,669 144,881,454 144,623,780 125,762,845 Plan fiduciary net position - ending (b) 195,169,428$ 214,152,341 $ 177,223,786 $ 171,521,097 $ 163,946,212 $ 155,135,670 $ 142,377,669 $ 144,881,454 $ 144,623,780 $ Net pension liability - ending (a)-(b) 106,613,209$ 64,172,720 $ 92,286,178$ 87,459,788$ 82,430,184$ 80,574,532$ 71,925,974$ 60,268,459$ 57,520,371$ Plan fiduciary net position as a p ercentage
of the total pension liability 64.67% 76.94% 65.76% 66.23% 66.54% 65.82% 66.44% 70.62% 71.54% Covered payroll 22,712,004$ 22,050,489$ 21,408,242$ 20,763,335$ 20,950,595$ 19,905,560$ 18,459,592$ 17,893,660$ 16,826,776$ Ne
t pension liability as a p ercentage of
covered payroll 469.41% 291.03% 431.08% 421.22% 393.45% 404.78% 389.64% 336.81% 341.84% Notes to S chedule:
1 Information only presented from the implementation year Safety Plan
Benefit changes: The figures above do not include any liability imp act that may have resulted from plan changes which occurred after June 30, 2014. This ap plies for voluntary benefit changes as well as any offers of Two Years of Additional Service Credit (a.k.a. Golden Handshakes).

ATTACHMENT 1

City of Napa
Required Supplementary Information (Unaudited) (Continued) Schedule of Contributions – Pension
For the Year Ended June 30, 2023

110

Fiscal Year: 2022-23 2021-22 2020-21 2019-20 2018-19 2017-18 2016-17 2015-16 2014-151 Contractually determined
contribution (actuarially determined) 9,747,685$ 9,105,370 $ 5,676,210 $ 5,159,972 $ 4,472,807 $ 3,797,781 $ 3,705,781 $ 3,297,550 $ 2,749,274 $ Contributions in relation to the
actuarially determined contributions (9,747,685) (9,105,370) (5,676,210) (5,159,972) (4,472,807) (3,797,781) (3,705,781) (3,297,550) (2,749,274) Contribution deficiency (excess) -$ - $ - $ - $ - $ - $ - $ - $ - $ Covered payroll 24,154,413 $ 23,450,886 $ 22,767,850 $ 22,631,158 $ 22,121,385 $ 19,836,302 $ 20,199,995 $ 18,953,660 $ 17,548,793 $ Contributions as a percentage of
covered payroll 40.36% 38.83% 24.93% 22.80% 20.22% 19.15% 18.35% 17.40% 15.67% Notes to Schedule
Methods and assumptions used to determine contribution rates for the fiscal year ended June 30, 2023:

Actuarial cost method
Amortization method/period
Asset valuation method
Inflation
Salary increases
Payroll growth 2.75%
Investment rate of return
Retirement age
Morta l i ty
1 Information only presented from the implementation year Miscellaneou s Plan
The actuarial methods and assump tion used to set the actuarially determined contributions for Fiscal Year 2023 were derived from the June 30, 2019 funding valuation report.

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

2.50%
The probabilities of mortality are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015.

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

Varies by entry age and service

7.00% net of pension plan investment and administrative expenses.

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

ATTACHMENT 1

City of Napa
Required Supplementary Information (Unaudited) (Continued) Schedule of Contributions – Pension
For the Year Ended June 30, 2023
111
Fiscal Year: 2022-23 2021-22 2020-21 2019-20 2018-19 2017-18 2016-17 2015-16 2014-151 Contractually determined
contribution (actuarially determined) 10,653,029$ 9,670,982 $ 8,949,140 $ 8,220,126 $ 7,160,145 $ 8,497,880 $ 6,839,074 $ 6,305,994 $ 5,843,451 $ Contributions in relation to the
actuarially determined contributions (10,653,029) (9,670,982) (8,949,140) (8,220,126) (7,160,145) (8,497,880) (6,839,074) (6,305,994) (5,843,451) Contribution deficiency (excess) -$ -$
-$ -$ -$ -$
-$
-$ -$

Covered payroll 18,476,389$ 17,938,242 $ 17,415,769 $ 17,522,750 $ 17,236,908 $ 14,894,900 $ 14,827,015 $ 14,604,289 $ 14,342,189 $ Contributions as a percentage of
covered payroll 57.66% 53.91% 51.39% 46.91% 41.54% 57.05% 46.13% 43.18% 40.74% Notes to Schedule
Methods and assumptions used to determine contribution rates for the fiscal year ended June 30, 2023:

Actuarial cost method
Amortization method/period
Asset valuation method
Inflation
Salary increases
Payroll growth 2.75%
Investment rate of return
Retirement age
M ortality
1 Information only presented from the implementation year The probabilities of retirement are based on the 2017 CalPERS Experience Study for the period from 1997 and 2015.

The actuarial methods and assumption used to set the actuarially determined contributions for Fiscal Year 2023 were derived from the June 30, 2019 funding valuation report.

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

2.50%
Varies by entry age and service

7.00% net of pension plan investment and administrative expenses.

Safety Plan
The probabilities of mortality are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015.

Pre-retirement and Post-retirement mortality rates include 15 y ears of projected mortality imp rovement using 90% of Scale M P-2016 published by the Society of Actuaries.

ATTACHMENT 1

City of Napa
Required Supplementary Information (Unaudited) (Continued) Schedule of Changes in Net OPEB Liability
For the Year Ended June 30, 2023
112
Measurement period, year ending: 6/30/2022 6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 1 Total OPE B liability
Service cost 280,571 $ 270,359$ 261,827$ 371,113$ 362,272$ 352,148$ Interest 9
64,150 802,954 797,189 908,149 884,055 860,289 Differences between expected and actual experience (178,410) 1,966,781 21,776 (1,892,659) - - Changes of assumptions 1,610,933 (108,857) 10,519 (93,590) 22,335 - Benefi t pa yme nts, i nc ludi ng
refunds of member contributions (852,800) (850,451) (842,848) (814,230) (773,360) (767,891) Implicit rate subsidy fulfilled (186,838) (180,676) (171,156) (116,007) (144,803) (134,977) Net change in total OPE B liab ility 1,637,606 1,900,110 77,307 (1,637,224) 350,499 309,569 Total OPE B liability - beginning 12,908,773 11,008,663 10,931,356 12,568,580 12,218,081 11,908,512 Total OPE B liability - ending (a) 14,546,379$ 12,908,773$ 11,008,663$ 10,931,356$ 12,568,580$ 12,218,081$ OPEB fiduciary net position
Contributions - employer 994,117$ 1,297,178$ 1,324,459$ 1,261,435$ 1,299,596$ 1,043,887$ Contributions - implicit subsidy 186,838 180,676 171,156 116,007 - - Net investment income (1,547,206) 2,379,405 284,673 467,868 430,264 554,574 Benefi t pa yme nts, i nc ludi ng
refunds of member contributions (852,800) (850,451) (842,848) (814,230) (773,360) (767,891) Implicit rate subsidy fulfilled (186,838) (180,676) (171,156) (116,007) (144,803) (134,977) Administrative expense (2,865) (3,265) (3,835) (1,484) (3,194) (2,680) Net change in plan fiduciary net position (1,408,754) 2,822,867 762,449 913,589 808,503 692,913 Plan fiduciary net position - beginning 10,724,530 7,901,663 7,139,214 6,225,625 5,417,122 4,724,209 Plan fiduciary net position - ending (b) 9,315,776$ 10,724,530$ 7,901,663$ 7,139,214$ 6,225,625$ 5,417,122$ Plan net OPEB liability - ending (a) - (b) 5,230,603$ 2,184,243$ 3,107,000$ 3,792,142$ 6,342,955$ 6,800,959$ Plan fiduciary net position as a
percentage of the total OPE B liability 64.04% 83.08% 71.78% 65.31% 49.53% 44.34% Cove re d-employe e payrol l 41,910,541$ 39,693,902$ 37,565,896$ 42,081,119$ 40,954,860$ 39,762,000$ Plan net OPEB liability as a
percentage of covered-employee payroll 34.71% 32.52% 29.30% 25.98% 30.69% 30.73% 1 Inform ation only presented from the im plem entation year ATTACHMENT 1

City of Napa
Required Supplementary Information (Unaudited) (Continued) Schedule of Contributions – OPEB
For the Year Ended June 30, 2023
113
2022-23 2021-22 2020-21 2019-20 2018-19 2017-18
1 Actuarially determined contribution 512,400$ 631,388$ 615,280$ 930,210$ 968,028$ 935,278$ Contributions in relation to the actuarially
determined contributions (1,180,955) (1,477,854) (1,297,178) (1,324,459) (1,377,442) (1,204,094) Contribution deficiency (excess) (668,555)$ (846,466)$ (681,898)$ (394,249)$ (409,414)$ (268,816)$ Covered payroll 44,169,385$ 39,693,902$ 37,565,896$ 42,081,119$ 40,954,860$ 39,762,000$ Contributions as a percentage of
covered payroll 2.67% 3.72% 3.45% 3.15% 3.36% 3.03%
Notes to Schedule:

Methods and assumptions used to determine contribution rates:

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

ATTACHMENT 1

114
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ATTACHMENT 1

SUPPLEMENTARY INFORMATION
115
ATTACHMENT 1

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116
ATTACHMENT 1

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

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

Assessment District Fund
Tourism Improvement District Fund
Community Development Block Grant Fund
Traffic Fund
Parking Fund
CalHome Grant Fund
Public Safety Program Fund
Parks and Recreation Trust Programs Fund
Public Infrastructure Program Fund
Business District Fund
Property and Business Improvement Fund
Damage Reimbursement Fund
Permanent Local Housin
g Allocation Fund
Road Maintenance and Rehabilitation Act Fund
Gas Tax Fund
Housin
g Inclusionary Fund
Measure T Fund
Measure F Fund
Golf Course Fund
117
ATTACHMENT 1

This page intentionally left blank.
118
ATTACHMENT 1

Tourism Community
Assessment Improvement Development
District District Block Grant Traffic Parking
ASSETS
Cash and investments 6,672,241 $ 1,654,900 $ 1,873 $ 657,946 $ 7,126,045 $ Receivables, net
Accounts 13,265 - 293,626 39,387 16,376
Federal, state and other governments - - 14,338 - - Interest 13,597 2,583 - 1,432 13,859
Loans - - 4,392,959 - -
Prepaid items - - 32,570 1,127 245
Total assets 6,699,103$ 1,657,483$ 4,735,366$ 699,892$ 7,156,525$

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable and accrued liabilities 46,644$ 140,819$ 566,903$ 34,341$ 40,664$ Deposits payable 54,620 - - - -
Due to other funds - - 42,161 - -
Unearned revenue - - - - -
Advance from other funds - - - - -
Total liabilities 101,264 140,819 609,064 34,341 40,664 Deferred Inflows of Resources:

Unavailable revenue:

Revolving loans - - 4,392,959 - -
Lease-related deferred inflows of resources - - - - 2,563,750 Total deferred inflows of resources - -
4,392,959 - 2,563,750
Fund Balances:

Nonspendable - - 32,570 1,127 245
Restricted 6,597,839 1,516,664 - 665,551 4,552,111
Unassigned (deficit) - - (299,227) (1,127) (245) Total fund balances 6,597,839 1,516,664 (266,657) 665,551 4,552,111 Total liabilities, deferred inflows of
resources, and fund balances 6,699,103$ 1,657,483$ 4,735,366$ 699,892$ 7,156,525$ City of Napa
Nonmajor Governmental Funds
Special Revenue Funds
Combining Balance Sheet
June 30, 2023
119
ATTACHMENT 1

Public Parks and Public
CalHome Safety Recreation Infrastructure Business
Grant Programs Trust Programs Program District
ASSETS
Cash and investments 477,706 $ 42,890 $ 145,393 $ 226,241 $ 12,097 $ Receivables, net
Accounts - - - - -
Federal, state and other governments - - - - -
Interest 843 78 265 409 31
Loans 1,514,018 - - - -
Prepaid items - - - - -
Total assets 1,992,567$ 42,968$ 145,658$ 226,650$ 12,128$

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable and accrued liabilities 76,429$ -$ -$ -$ 9,879$ Deposits payable - - - - -
Due to other funds - - - - -
Unearned revenue - - - - -
Advance from other funds - - - - -
Total liabilities 76,429 - - - 9,879
Deferred Inflows of Resources:

Unavailable revenue:

Revolving loans 1,514,018 - - - -
Lease-related deferred inflows of resources - - - - - Total deferred inflows of resources 1,514,018 - -
- -
Fund Balances:

Nonspendable - - - - -
Restricted 402,120 42,968 145,658 226,650 2,249
Unassigned (deficit) - - - - -
Total fund balances 402,120 42,968 145,658 226,650 2,249 Total liabilities, deferred inflows of
resources, and fund balances 1,992,567$ 42,968$ 145,658$ 226,650$ 12,128$ City of Napa
Combining Balance Sheet (Continued)
Nonmajor Governmental Funds
June 30, 2023
Special Revenue Funds
120
ATTACHMENT 1

Permanent Road
Property Local Maintenance
and Business Damage Housing and Rehabilitation Gas
Improvement Reimbursement Allocation Act Tax
ASSETS
Cash and investments - $ 148,977$ - $ 194,979$ - $ Receivables, net
Accounts 13,409 56,522 - 155,465 166,346 Federal, state and other governments - - - - - Interest 191 276 (441) 4,519 6,694 Loans - - - - - Prepaid items - - - - - Total assets 13,600$ 205,775 $ (441) $ 354,963$ 173,040 $

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable and accrued liabilities 13,409 $ 870 $ 76,459 $ - $ - $ Deposits payable - - - - - Due to other funds 7,725 - 289,377 - 20,651 Unearned revenue - - - - - Advance from other funds - - - - - Total liabilities 21,134 870 365,836 - 20,651 Deferred Inflows of Resources:

Unavailable revenue:

Revolving loans - - - - - Lease-related deferred inflows of resources - - - - - Total deferred inflows of resources -
- - - - Fund Balances:

Nonspendable - - - - - Restricted - 204,905 - 354,963 152,389 Unassigned (deficit) (7,534) - (366,277) - - Total fund balances (7,534) 204,905 (366,277) 354,963 152,389 Total liabilities, deferred inflows of
resources, and fund balances 13,600$ 205,775$ (441)$ 354,963$ 173,040$ City of Napa
Nonmajor Governmental Funds
Special Revenue Funds
Combining Balance Sheet (Continued)
June 30, 2023
121
ATTACHMENT 1

Total
Nonmajor
Housing Golf Governmental
Inclusionary Measure T Measure F Course Funds
ASSETS
Cash and investments - $ -$ 5,075,237$ -$ 22,436,525$ Receivables, net
Accounts - 4,237,652 366,332 44,306 5,402,686 Federal, state and other governments - - - - 14,338 Interest - 36,935 8,634 - 89,905 Loans - - - - 5,906,977 Prepaid items - - - - 33,942 Total assets - $ 4,274,587$ 5,450,203$ 44,306$ 33,884,373$

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable and accrued liabilities - $ -$ 21,374$ 9,002$ 1,036,793$ Deposits payable - - - 10,000 64,620 Due to other funds - 236,512 - 116,709 713,135 Unearned revenue - - - 44,306 44,306 Advance from other funds - - - 1,341,450 1,341,450 Total liabilities - 236,512 21,374 1,521,467 3,200,304 Deferred Inflows of Resources:

Unavailable revenue:

Revolving loans - - - - 5,906,977 Lease-related deferred inflows of resources - - - - 2,563,750 Total deferred inflows of resources -
- - - 8,470,727 Fund Balances:

Nonspendable - - - - 33,942 Restricted - 4,038,075 5,428,829 - 24,330,971 Unassigned (deficit) - - - (1,477,161) (2,151,571) Total fund balances - 4,038,075 5,428,829 (1,477,161) 22,213,342 Total liabilities, deferred inflows of
resources, and fund balances - $ 4,274,587$ 5,450,203$ 44,306$ 33,884,373$ City of Napa
Nonmajor Governmental Funds
Combining Balance Sheet (Continued)
June 30, 2023
Special Revenue Funds
122
ATTACHMENT 1

Tourism Community
Assessment Improvement Development
District District Block Grant Traffic Parking

REVENUES
Taxes - $ 1,234,892$ - $ - $ - $ Intergovernmental - - 3,125,923 - - Charges for services 736,626 - 153,944 193,478 749,194 Investment income (loss) (206,575) (38,953) - (23,549) (219,167) Miscellaneous - - - - 105,201 Total revenues 530,051 1,195,939 3,279,867 169,929 635,228

EXPENDITURES
Current:

General government
City Manager - - 8,004 - - Public Safety
Police - - - 376,282 - Public works 9,751 - - - - Parks and recreation 60,581 - - - - Community development - 1,032,295 3,566,432 - 612,475 Capital outlay - - - 8,459 7,005 Total expenditures 70,332 1,032,295 3,574,436 384,741 619,480 REVENUES OVER (UNDER) EXPENDITURES 459,719 163,644 (294,569) (214,812) 15,748

OTHER FINANCING SOURCES (USES)
Transfers in 4,240 - - - 12,000 Transfers out (1,317,927)
- (2,500) (2,326,349) (604,412) Total other financing sources (uses) (1,313,687) - (2,500) (2,326,349) (592,412) NET CHANGE IN FUND BALANCES (853,968) 163,644 (297,069) (2,541,161) (576,664) FUND BALANCES (DEFICIT):

Beginning of year 7,451,807 1,353,020 30,412 3,206,712 5,128,775 End of year 6,597,839$ 1,516,664$ (266,657)$ 665,551$ 4,552,111$ Special Revenue Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2023
City of Napa
Nonmajor Governmental Funds
123
ATTACHMENT 1

Public Parks and Public
CalHome Safety Recreation Infrastructure Business
Grant Programs Trust Programs Program District

REVENUES
Taxes - $ - $ - $ - $ - $ Intergovernmental 308,705 - - - - Charges for services 65,838 - - - 201,408 Investment income (loss) (10,599) (1,239) (3,866) (6,504) (671) Miscellaneous - - 21,466 - - Total revenues 363,944 (1,239) 17,600 (6,504) 200,737

EXPENDITURES
Current:

General government
City Manager - - - - - Public Safety
Police - 32 - - - Public works - - - 178 - Parks and recreation - - 1,925 - - Community development 220,029 - - - 201,427 Capital outlay - - - - - Total expenditures 220,029 32 1,925 178 201,427 REVENUES OVER (UNDER) EXPENDITURES 143,915 (1,271) 15,675 (6,682) (690)

OTHER FINANCING SOURCES (USES)
Transfers in - - - - 2,939 Transfers out -
- - - - Total other financing sources (uses) - - - - 2,939 NET CHANGE IN FUND BALANCES 143,915 (1,271) 15,675 (6,682) 2,249 FUND BALANCES (DEFICIT):

Beginning of year 258,205 44,239 129,983 233,332 - End of year 402,120$ 42,968$ 145,658$ 226,650$ 2,249$ City of Napa
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances (Continued) Nonmajor Governmental Funds
For the Year Ended June 30, 2023
Special Revenue Funds
124
ATTACHMENT 1

Permanent Road
Property Local Maintenance
and Business Damage Housing and Rehabilitation Gas
Improvement Reimbursement Allocation Act Tax

REVENUES
Taxes - $ - $ - $ - $ - $ Intergovernmental - - - 1,732,285 1,895,958 Charges for services 508,860 83,806 - - - Investment income (loss) (1,656) (4,716) (2,532) (55,597) (88,891) Miscellaneous - - - - - Total revenues 507,204 79,090 (2,532) 1,676,688 1,807,067

EXPENDITURES
Current:

General government
City Manager - 44,037 - - - Public Safety
Police - - - - - Public works - - - 1,503 2,416 Parks and recreation - - - - - Community development 510,498 - 265,348 - - Capital outlay - 22,582 - - - Total expenditures 510,498 66,619 265,348 1,503 2,416 REVENUES OVER (UNDER) EXPENDITURES (3,294) 12,471 (267,880) 1,675,185 1,804,651

OTHER FINANCING SOURCES (USES)
Transfers in - 192,434 - - 2,305,349 Transfers out (4,240)
- - (2,750,703) (3,957,611) Total other financing sources (uses) (4,240) 192,434 - (2,750,703) (1,652,262) NET CHANGE IN FUND BALANCES (7,534) 204,905 (267,880) (1,075,518) 152,389 FUND BALANCES (DEFICIT):

Beginning of year - - (98,397) 1,430,481 - End of year (7,534)$ 204,905$ (366,277)$ 354,963$ 152,389$ Combining Statement of Revenues, Expenditures, and Changes in Fund Balances (Continued) Special Revenue Funds
For the Year Ended June 30, 2023
City of Napa
Nonmajor Governmental Funds
125
ATTACHMENT 1

Total
Nonmajor
Housing Golf Governmental
Inclusionary Measure T Measure F Course Funds

REVENUES
Taxes - $ - $ 2,547,229$ - $ 3,782,121$ Intergovernmental - 10,280,245 - - 17,343,116 Charges for services - - - 80,081 2,773,235 Investment income (loss) - (488,265) (160,753) - (1,313,533) Miscellaneous - - - - 126,667 Total revenues - 9,791,980 2,386,476 80,081 22,711,606

EXPENDITURES
Current:

General government
City Manager - - 1,393 - 53,434 Public Safety
Police - - - - 376,314 Public works - 13,266 - - 27,114 Parks and recreation - - - 23 62,529 Community development - - 210,961 - 6,619,465 Capital outlay - - 2,378,893 29,559 2,446,498 Total expenditures - 13,266 2,591,247 29,582 9,585,354 REVENUES OVER (UNDER) EXPENDITURES - 9,778,714 (204,771) 50,499 13,126,252

OTHER FINANCING SOURCES (USES)
Transfers in - - - - 2,516,962 Transfers out (10,497,730)
(21,507,308) (6,100) - (42,974,880) Total other financing sources (uses) (10,497,730) (21,507,308) (6,100) - (40,457,918) NET CHANGE IN FUND BALANCES (10,497,730) (11,728,594) (210,871) 50,499 (27,331,666) FUND BALANCES (DEFICIT):

Beginning of year 10,497,730 15,766,669 5,639,700 (1,527,660) 49,545,008 End of year -$ 4,038,075$ 5,428,829$ (1,477,161)$ 22,213,342$ Nonmajor Governmental Funds
City of Napa
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances (Continued) For the Year Ended June 30, 2023
Special Revenue Funds
126
ATTACHMENT 1

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

Charges for services 458,500$ 458,500 $ 736,626$ 278,126 $ Investment income (loss) 42,000 42,000 (206,575) (248,575) Total revenues 500,500 500,500 530,051 29,551 EXPENDITURES:

Current:

Public works 14,760 14,760 9,751 5,009 Parks and recreation 100,320 100,320 60,581 39,739 Total expenditures 115,080 115,080 70,332 44,748 REVENUES OVER (UNDER) EXPENDITURES 385,420 385,420 459,719 74,299 OTHER FINANCING SOURCES (USES):

Transfers in - - 4,240 4,240 Transfers out (2,063,000) (2,294,435) (1,317,927) 976,508 Total other financing sources (uses) (2,063,000) (2,294,435) (1,313,687) 980,748 Net change in fund balance (1,677,580)$ (1,909,015) $ (853,968) 1,055,047 $ FUND BALANCE:

Beginning of year 7,451,807
End of year 6,597,839$
City of Napa
Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual Assessment District Special Revenue Fund
For the Year Ended June 30, 2023
Budgeted Amounts
127
ATTACHMENT 1

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

Taxes 1,066,000$ 1,066,000 $ 1,234,892$ 168,892 $ Investment income (loss) 5,000 5,000 (38,953) (43,953) Total revenues 1,071,000 1,071,000 1,195,939 124,939 EXPENDITURES:

Current:

Community development 1,155,050 1,155,050 1,032,295 122,755 Total expenditures 1,155,050 1,155,050 1,032,295 122,755 Net change in fund balance (84,050)$ (84,050)$ 163,644 247,694$ FUND BALANCE:

Beginning of year 1,353,020
End of year 1,516,664$
City of Napa
Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual Tourism Improvement District Special Revenue Fund
For the Year Ended June 30, 2023
Budgeted Amounts
128
ATTACHMENT 1

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

Intergovernmental 669,740$ (2,077,814) $ 3,125,923$ 5,203,737 $ Charges for services 197,500 197,500 153,944 (43,556) Total revenues 867,240 (1,880,314) 3,279,867 5,160,181 EXPENDITURES:

Current:

General government
City Manager - - 8,004 (8,004) Parks and recreation 1,000 207,850 - 207,850 Community development 739,240 4,753,956 3,566,432 1,187,524 Total expenditures 740,240 4,961,806 3,574,436 1,387,370 REVENUES OVER (UNDER) EXPENDITURES 127,000 (6,842,120) (294,569) 6,547,551 OTHER FINANCING SOURCES (USES):

Transfers out (2,500) (2,500) (2,500) - Total other financing sources (uses) (2,500) (2,500) (2,500) - Net change in fund balance 124,500$ (6,844,620)$ (297,069) 6,547,551$ FUND BALANCE (DEFICIT):

Beginning of year 30,412
End of year (266,657)$
City of Napa
Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual Community Development Block Grant Special Revenue Fund
For the Year Ended June 30, 2023
Budgeted Amounts
129
ATTACHMENT 1

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

Charges for services -$ 100,000$ 193,478$ 93,478 $ Investment income (loss) 10,500 10,500 (23,549) (34,049) Total revenues 10,500 110,500 169,929 59,429 EXPENDITURES:

Current:

Public Safety
Police 700 500,700 376,282 124,418 Capital outlay 37,500 37,500 8,459 29,041 Total expenditures 38,200 538,200 384,741 153,459 REVENUES OVER (UNDER) EXPENDITURES (27,700) (427,700) (214,812) 212,888 OTHER FINANCING SOURCES (USES):

Transfers out - (21,000) (2,326,349) (2,305,349) Total other financing sources (uses) - (21,000) (2,326,349) (2,305,349) Net change in fund balance (27,700)$ (448,700) $ (2,541,161) (2,092,461) $ FUND BALANCE:

Beginning of year 3,206,712
End of year 665,551$
City of Napa
Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual Traffic Special Revenue Fund
For the Year Ended June 30, 2023
Budgeted Amounts
130
ATTACHMENT 1

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

Charges for services 643,000$ 678,000 $ 749,194$ 71,194 $ Investment income (loss) 88,000 88,000 (219,167) (307,167) Miscellaneous - - 105,201 105,201 Total revenues 731,000 766,000 635,228 (130,772) EXPENDITURES:

Current:

Community development 739,550 824,490 612,475 212,015 Capital outlay - - 7,005 (7,005) Total expenditures 739,550 824,490 619,480 205,010 REVENUES OVER (UNDER) EXPENDITURES (8,550) (58,490) 15,748 74,238 OTHER FINANCING SOURCES (USES):

Transfers in 12,000 12,000 12,000 - Transfers out (54,300) (604,412) (604,412) - Total other financing sources (uses) (42,300) (592,412) (592,412) - Net change in fund balance (50,850)$ (650,902)$ (576,664) 74,238$ FUND BALANCE:

Beginning of year 5,128,775
End of year 4,552,111$
City of Napa
Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual Parking Special Revenue Fund
For the Year Ended June 30, 2023
Budgeted Amounts
131
ATTACHMENT 1

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

Intergovernmental -$ 1,977,068$ 308,705$ (1,668,363) $ Charges for services 155,500 155,500 65,838 (89,662) Investment income (loss) 20,000 20,000 (10,599) (30,599) Total revenues 175,500 2,152,568 363,944 (1,788,624) EXPENDITURES:

Current:

Community development 51,150 2,431,687 220,029 2,211,658 Total expenditures 51,150 2,431,687 220,029 2,211,658 Net change in fund balance 124,350$ (279,119)$ 143,915 423,034$ FUND BALANCE:

Beginning of year 258,205
End of year 402,120$
City of Napa
Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual CalHome Grant Special Revenue Fund
For the Year Ended June 30, 2023
Budgeted Amounts
132
ATTACHMENT 1

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

Investment income (loss) 1,000$ 1,000 $ (1,239)$ (2,239) $ Total revenues 1,000 1,000 (1,239) (2,239) EXPENDITURES:

Current:

Public Safety
Police 5,200 5,200 32 5,168 Total expenditures 5,200 5,200 32 5,168 Net change in fund balance (4,200)$ (4,200) $ (1,271) 2,929 $ FUND BALANCE:

Beginning of year 44,239
End of year 42,968$
City of Napa
Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual Public Safety Programs Special Revenue Fund
For the Year Ended June 30, 2023
Budgeted Amounts
133
ATTACHMENT 1

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

Investment income (loss) 3,000$ 3,000 $ (3,866)$ (6,866) $ Miscellaneous 19,500 19,500 21,466 1,966 Total revenues 22,500 22,500 17,600 (4,900) EXPENDITURES:

Current:

Parks and recreation 19,750 82,409 1,925 80,484 Total expenditures 19,750 82,409 1,925 80,484 Net change in fund balance 2,750$ (59,909) $ 15,675 75,584 $ FUND BALANCE:

Beginning of year 129,983
End of year 145,658$
City of Napa
Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual Parks and Recreation Trust Programs Special Revenue Fund For the Year Ended June 30, 2023
Budgeted Amounts
134
ATTACHMENT 1

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

Charges for services 159,000$ 159,000 $ 201,408$ 42,408 $ Investment income (loss) 100 100 (671) (771) Total revenues 159,100 159,100 200,737 41,637 EXPENDITURES:

Current:

Community development 159,020 159,020 201,427 (42,407) Total expenditures 159,020 159,020 201,427 (42,407) REVENUES OVER (UNDER) EXPENDITURES 80 80 (690) (770) OTHER FINANCING SOURCES (USES):

Transfers in - - 2,939 2,939 Total other financing sources (uses) - - 2,939 2,939 Net change in fund balance 80$ 80$ 2,249 2,169$ FUND BALANCE:

Beginning of year -
End of year 2,249$
City of Napa
Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual Business District Special Revenue Fund
For the Year Ended June 30, 2023
Budgeted Amounts
135
ATTACHMENT 1

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

Charges for services 486,500$ 486,500 $ 508,860$ 22,360 $ Investment income (loss) 1,000 1,000 (1,656) (2,656) Total revenues 487,500 487,500 507,204 19,704 EXPENDITURES:

Current:

Community development 487,000 487,000 510,498 (23,498) Total expenditures 487,000 487,000 510,498 (23,498) REVENUES OVER (UNDER) EXPENDITURES 500 500 (3,294) (3,794) OTHER FINANCING SOURCES (USES):

Transfers out - - (4,240) (4,240) Total other financing sources (uses) - - (4,240) (4,240) Net change in fund balance 500$ 500$ (7,534) (8,034)$ FUND BALANCE (DEFICIT):

Beginning of year -
End of year (7,534)$
City of Napa
Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual Property and Business Improvement Special Revenue Fund
For the Year Ended June 30, 2023
Budgeted Amounts
136
ATTACHMENT 1

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

Charges for services 100,000$ 100,000 $ 83,806$ (16,194) $ Investment income (loss) 3,000 3,000 (4,716) (7,716) Total revenues 103,000 103,000 79,090 (23,910) EXPENDITURES:

Current:

General government
City Manager 100,500 100,500 44,037 56,463 Capital outlay - - 22,582 (22,582) Total expenditures 100,500 100,500 66,619 33,881 REVENUES OVER (UNDER) EXPENDITURES 2,500 2,500 12,471 9,971 OTHER FINANCING SOURCES (USES):

Transfers in - - 192,434 192,434 Total other financing sources (uses) - - 192,434 192,434 Net change in fund balance 2,500$ 2,500$ 204,905 202,405$ FUND BALANCE:

Beginning of year -
End of year 204,905$
City of Napa
Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual Damage Reimbursement Special Revenue Fund
For the Year Ended June 30, 2023
Budgeted Amounts
137
ATTACHMENT 1

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

Intergovernmental 420,500$ 1,056,710 $ -$ (1,056,710)$ Investment income (loss) - - (2,532) (2,532) Total revenues 420,500 1,056,710 (2,532) (1,059,242) EXPENDITURES:

Current:

Parks and recreation 553,000 999,426 - 999,426 Community development 151,400 246,390 265,348 (18,958) Total expenditures 704,400 1,245,816 265,348 980,468 Net change in fund balance (283,900)$ (189,106)$ (267,880) (78,774)$ FUND BALANCE (DEFICIT):

Beginning of year (98,397)
End of year (366,277)$
City of Napa
Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual Permanent Local Housing Allocation Special Revenue Fund For the Year Ended June 30, 2023
Budgeted Amounts
138
ATTACHMENT 1

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

Intergovernmental 1,809,828$ 1,809,828 $ 1,732,285$ (77,543) $ Investment income (loss) 8,000 8,000 (55,597) (63,597) Total revenues 1,817,828 1,817,828 1,676,688 (141,140) EXPENDITURES:

Current:

Public works 2,000 2,000 1,503 497 Total expenditures 2,000 2,000 1,503 497 REVENUES OVER (UNDER) EXPENDITURES 1,815,828 1,815,828 1,675,185 (140,643) OTHER FINANCING SOURCES (USES):

Transfers out (1,950,000) (2,750,703) (2,750,703) - Total other financing sources (uses) (1,950,000) (2,750,703) (2,750,703) - Net change in fund balance (134,172)$ (934,875) $ (1,075,518) (140,643) $ FUND BALANCE:

Beginning of year 1,430,481
End of year 354,963$
City of Napa
Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual Road Maintenance and Rehabilitation Act Special Revenue Fund For the Year Ended June 30, 2023
Budgeted Amounts
139
ATTACHMENT 1

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

Intergovernmental 2,235,059 2,235,059 1,895,958 (339,101) Investment income (loss) - - (88,891) (88,891) Total revenues 2,235,059 2,235,059 1,807,067 (427,992) EXPENDITURES:

Current:

Public works 500 500 2,416 (1,916) Total expenditures 500 500 2,416 (1,916) REVENUES OVER (UNDER) EXPENDITURES 2,234,559 2,234,559 1,804,651 (429,908) OTHER FINANCING SOURCES (USES):

Transfers in - - 2,305,349 2,305,349 Transfers out (3,638,300) (3,957,611) (3,957,611) - Total other financing sources (uses) (3,638,300) (3,957,611) (1,652,262) 2,305,349 Net change in fund balance (1,403,741)$ (1,723,052) $ 152,389 1,875,441 $ FUND BALANCE:

Beginning of year -
End of year 152,389$
City of Napa
Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual Gas Tax Special Revenue Fund
For the Year Ended June 30, 2023
Budgeted Amounts
140
ATTACHMENT 1

Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
OTHER FINANCING SOURCES (USES):

Transfers out -$ - $ (10,497,730)$ (10,497,730) $ Total other financing sources (uses) - - (10,497,730) (10,497,730) FUND BALANCE:

Beginning of year 10,497,730
End of year -$
City of Napa
Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual Housing Inclusionary Special Revenue Fund
For the Year Ended June 30, 2023
Budgeted Amounts
141
ATTACHMENT 1

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

Intergovernmental 7,995,890$ 7,995,890 $ 10,280,245$ 2,284,355 $ Investment income (loss) 5,000 5,000 (488,265) (493,265) Total revenues 8,000,890 8,000,890 9,791,980 1,791,090 EXPENDITURES:

Current:

Public works 3,500 3,500 13,266 (9,766) Total expenditures 3,500 3,500 13,266 (9,766) REVENUES OVER (UNDER) EXPENDITURES 7,997,390 7,997,390 9,778,714 1,781,324 OTHER FINANCING SOURCES (USES):

Transfers out (10,150,000) (21,507,308) (21,507,308) - Total other financing sources (uses) (10,150,000) (21,507,308) (21,507,308) - Net change in fund balance (2,152,610)$ (13,509,918) $ (11,728,594) 1,781,324 $ FUND BALANCE:

Beginning of year 15,766,669
End of year 4,038,075$
City of Napa
Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual Measure T Special Revenue Fund
For the Year Ended June 30, 2023
Budgeted Amounts
142
ATTACHMENT 1

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

Taxes 2,200,000$ 2,558,000 $ 2,547,229$ (10,771) $ Investment income (loss) 82,500 82,500 (160,753) (243,253) Total revenues 2,282,500 2,640,500 2,386,476 (254,024) EXPENDITURES:

Current:

General government
City Manager - - 1,393 (1,393) Community development 50,400 4,012,554 210,961 3,801,593 Capital outlay - 2,500,000 2,378,893 121,107 Total expenditures 50,400 6,512,554 2,591,247 3,921,307 REVENUES OVER (UNDER) EXPENDITURES 2,232,100 (3,872,054) (204,771) 3,667,283 OTHER FINANCING SOURCES (USES):

Transfers out (6,100) (6,100) (6,100) - Total other financing sources (uses) (6,100) (6,100) (6,100) - Net change in fund balance 2,226,000$ (3,878,154)$ (210,871) 3,667,283$ FUND BALANCE:

Beginning of year 5,639,700
End of year 5,428,829$
City of Napa
Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual Measure F Special Revenue Fund
For the Year Ended June 30, 2023
Budgeted Amounts
143
ATTACHMENT 1

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

Charges for services 41,000$ 41,000 $ 80,081$ 39,081 $ Total revenues 41,000 41,000 80,081 39,081 EXPENDITURES:

Current:

Parks and recreation - - 23 (23) Capital outlay 27,000 27,000 29,559 (2,559) Total expenditures 27,000 27,000 29,582 (2,582) Net change in fund balance 14,000$ 14,000 $ 50,499 36,499 $ FUND BALANCE (DEFICIT):

Beginning of year (1,527,660)
End of year (1,477,161)$
City of Napa
Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual Golf Course Special Revenue Fund
For the Year Ended June 30, 2023
Budgeted Amounts
144
ATTACHMENT 1

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

Intergovernmental -$ - $ 743,103$ 743,103 $ Total revenues - - 743,103 743,103 EXPENDITURES:

Current:

Public works 5,699,406 5,699,406 5,699,406 - Capital outlay 23,825,594 23,825,594 3,055,407 20,770,187 Total expenditures 29,525,000 29,525,000 8,754,813 20,770,187 REVENUES OVER (UNDER) EXPENDITURES (29,525,000) (29,525,000) (8,011,710) 21,513,290 OTHER FINANCING SOURCES (USES):

Inception of lease payable - - - - Transfers in 32,800,800 32,800,800 47,505,430 14,704,630 Transfers out (4,145,000) (4,145,000) - 4,145,000 Total other financing sources (uses) 28,655,800 28,655,800 47,505,430 18,849,630 Net change in fund balance (869,200)$ (869,200) $ 39,493,720 40,362,920 $ FUND BALANCE:

Beginning of year 30,065,306
End of year 69,559,026$
City of Napa
Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual City Capital Projects Fund
For the Year Ended June 30, 2023
Budgeted Amounts
145
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INTERNAL SERVICE FUNDS
The Internal Service Funds are used to account for the financing of goods or services provided by one department to other departments of the City on a cost reimbursement basis.

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

Risk Management Fund
The Risk Management Fund is an internal service fund established to account for resources and uses related to the City’s self-insurance program. The City’s self-insurance retention amounts are $150,000 for general liability claims, $300,000 for workers’ compensation claims and 100% of unemployment claims. The risk management function is funded by charges to the various City departments.

Fleet Fund
The Fleet Management Fund provides full-service, lifetime management of the vehicles and equipment used by all City operations. This begins with specification development and replacement scheduling, transitioning to in-service preparation, then performing regular repairs and scheduled maintenance and inspections. Also included in Fleet services are regulatory compliance, fuel data capture, decommissioning, and ultimately the disposal of said assets.

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

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

Post-Employment Benefit Fund
The Post-Employment Benefits Fund is established to collect contributions to cover the cost of retiree benefits for current and past employees. Expenditures from this fund includes payments for current retirees’ benefits earned in prior years and contributions to an irrevocable trust to provide resources from which future retiree benefits will be paid.

Equipment Replacement Fund
The Equipment Replacement Fund was established for the replacement of capital equipment as it becomes unserviceable, obsolete, or reaches a predetermined service life. 147
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Information Post
Risk Technology Employment Equipment
Management Fleet Replacement Benefits Replacement Total ASSETS
Current Assets:

Cash and investments 20,393,841 $ 14,432,654 $ 2,557,404 $ 2,326,628$ 1,055,944$ 40,766,471$ Receivables, net
Accounts 130,559 30,064 - 832,711 - 993,334 Interest 33,681 25,648 - - 1,318 60,647 Prepaid items 208,733 680 106,539 159,397 - 475,349 Total current assets 20,766,814 14,489,046 2,663,943 3,318,736 1,057,262 42,295,801 Noncurrent Assets:

Restricted cash and investments - - - 4,958,363 - 4,958,363 Capital assets:

Nondepreciable - 3,263,072 - - - 3,263,072 Depreciable, net - 6,998,271 - - - 6,998,271 Total noncurrent assets - 10,261,343 - 4,958,363 - 15,219,706 Total assets 20,766,814 24,750,389 2,663,943 8,277,099 1,057,262 57,515,507

DEFERRED OUTFLOWS OF RESOURCES
Pensions-related deferred outflows of resources 24,186 449,752 - - - 473,938 OPEB-related deferred outflows of resources 22,189 80,487 - 3,574,785 - 3,677,461 Total deferred outflows of resources 46,375 530,239 - 3,574,785 - 4,151,399

LIABILITIES
Current Liabilities:

Accounts payable and accrued liabilities 446,566
905,444 23,140 135,477 - 1,510,627 Compensated absences - current - 35,887 - - - 35,887 Claims payable - current 3,801,600 - - - - 3,801,600 Long-term debt - current - 7,005 - - - 7,005 Total current liabilities 4,248,166 948,336 23,140 135,477 - 5,355,119 Noncurrent Liabilities:

Compensated absences - noncurrent 12,798 33,503 - - - 46,301 Claims payable - noncurrent 6,956,400 - - - - 6,956,400 Long-term debt - noncurrent - 5,630 - - - 5,630 Net OPEB liability 24,934 90,443 - 4,017,010 - 4,132,387 Net pension liability 362,433 2,260,935 - - - 2,623,368 Total noncurrent liabilities 7,356,565 2,390,511 - 4,017,010 - 13,764,086 Total liabilities 11,604,731 3,338,847 23,140 4,152,487 - 19,119,205

DEFERRED INFLOWS OF RESOURCES
Pensions-related deferred inflows of resources 90,088 88,326 - - - 178,414 OPEB-related deferred inflows of resources 6,217 22,552 - 1,001,639 - 1,030,408 Total deferred inflows of resources 96,305
110,878 - 1,001,639 - 1,208,822

NET POSITION
Net investment in capital assets - 10,248,708 - - - 10,248,708 Restricted for OPEB - - - 4,958,363 - 4,958,363 Unrestricted 9,112,153 11,582,195 2,640,803 1,739,395 1,057,262 26,131,808 Total net position 9,112,153$ 21,830,903$ 2,640,803 $ 6,697,758$ 1,057,262$ 41,338,879$ City of Napa
Combining Statement of Net Position
June 30, 2023
Internal Service Funds
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Information Post
Risk Technology Employment Equipment
Management Fleet Replacement Benefits Replacement Total

OPERATING REVENUES
Charges for services 28,800,737 $ 5,186,255 $ 245,100$ 1,007,395$ -$ 35,239,487$ Total operating revenues 28,800,737 5,186,255 245,100 1,007,395 - 35,239,487

OPERATING EXPENSES
Employee services and benefits 282,067 1,048,106 37,978 804,156 - 2,172,307 Material and services 1,424,109 1,194,128 924,034 1,109,678 571 4,652,520 Insurance premiums and claims 21,310,056 - - - - 21,310,056 Depreciation/amortization - 2,751,519 - - - 2,751,519 Total operating expenses 23,016,232 4,993,753 962,012 1,913,834 571 30,886,402 OPERATING INCOME (LOSS) 5,784,505 192,502 (716,912) (906,439) (571) 4,353,085

NONOPERATING REVENUES (EXPENSES)
Investment income (loss) (482,399) (389,309) (101,745) 62,878 (20,902) (931,477) Interest expense and fiscal charges - (92) - - - (92) Gain on sale of capital assets - 933 - - - 933 Total nonoperating revenues (expenses) (482,399) (388,468) (101,745) 62,878 (20,902) (930,636) INCOME (LOSS) BEFORE TRANSFERS 5,302,106 (195,966) (818,657) (843,561) (21,473) 3,422,449

TRANSFERS
Transfers in - 245,700 100,000 - 330,000 675,700 Transfers out (300,000) - - - - (300,000) Total transfers (300,000) 245,700 100,000 - 330,000 375,700 CHANGES IN NET POSITION 5,002,106 49,734 (718,657) (843,561) 308,527 3,798,149

NET POSITION
Beginning of year 4,110,047 21,781,169 3,359,460 7,541,319 748,735 37,540,730 End of year 9,112,153$ 21,830,903 $ 2,640,803 $ 6,697,758 $ 1,057,262$ 41,338,879$ City of Napa
Internal Service Funds
Combining Statement of Revenues, Expenses, and Changes in Net Position For the Year Ended June 30, 2023
151
ATTACHMENT 1

Information Post
Risk Technology Employment Equipment
Management Fleet Replacement Benefits Replacement Total

CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers 28,670,178 $ 5,237,022 $ 245,100 $ 1,077,203 $ - $ 35,229,503$ Payments to supplier (25,463,796) (488,422) (1,195,177) (1,145,575) (571) (28,293,541) Payments to or on behalf of employees (284,797) (974,106) (39,673) (999,996) - (2,298,572) Net cash provided by (used in) operating activities 2,921,585 3,774,494 (989,750) (1,068,368) (571) 4,637,390

CASH FLOWS FROM NON-CAPITAL
FINANCING ACTIVITIES:

Transfers in - 245,700 100,000 - 330,000 675,700 Net cash provided by (used in) noncapital financing
activities (300,000) 245,700 100,000 - 330,000 375,700

CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES:

Acquisition of capital assets - (1,838,564) - - - (1,838,564) Proceeds from sale of capital assets - 933 - - - 933 Principal payments on capital debt - (6,966) - - - (6,966) Interest payments on capital debt - (92) - - - (92) Net cash (used in) capital and related financing
activities - (1,844,689) - - - (1,844,689)

CASH FLOWS FROM INVESTING ACTIVITIES
Interest received (508,980) (410,884) (100,450) 62,878 (21,934) (979,370) Net cash provided by (used in) investing activities (508,980) (410,884) (100,450) 62,878 (21,934) (979,370) Net increase (decrease) in cash and cash equivalents 2,112,605 1,764,621 (990,200) (1,005,490) 307,495 2,189,031 Cash and cash equivalents:

Beginning of year 18,281,236 12,668,033 3,547,604 8,290,481 748,449 43,535,803 End of year 20,393,841$ 14,432,654$ 2,557,404$ 7,284,991$ 1,055,944$ 45,724,834$

RECONCILIATION OF CASH AND CASH

EQUIVALENT TO STATEMENT OF NET
POSITION:

Cash and investments 20,393,841$ 14,432,654$ 2,557,404$ 2,326,628$ 1,055,944$ 40,766,471$ Restricted cash and investments - - - 4,958,363 - 4,958,363 Total cash and investments 20,393,841$ 14,432,654$ 2,557,404$ 7,284,991$ 1,055,944$ 45,724,834$ For the Year Ended June 30, 2023
Combining Statement of Cash Flows
Internal Service Funds
City of Napa
152
ATTACHMENT 1

Information Post
Risk Technology Employment Equipment
Management Fleet Replacement Benefits Replacement Total Reconciliation of Operating Income (Loss) to Net Cash
Flows Provided By (Used In) Operating Activities:

Operating income (loss) 5,784,505 $ 192,502 $ (716,912) $ (906,439) $ (571) $ 4,353,085$ Adjustment to reconcile operating income (loss) to cash flows from operating activities:

Depreciation/amortization - 2,751,519 - - - 2,751,519 Changes in assets, deferred outflows of resources,
liabilities, and deferred inflows of resources: -
Receivables, net (130,559) 50,767 - 69,808 - (9,984) Prepaid items (105,016) (680) (106,539) (159,397) - (371,632) Pensions-related deferred outflows of resources 30,661 (213,188) - - - (182,527) OPEB-related deferred outflows of resources (8,820) (25,019) - (1,462,962) - (1,496,801) Accounts payable and accrued liabilities 313,385 706,386 (164,604) 123,500 - 978,667 Net pension liability (15,484) 555,752 - - - 540,268 Net OPEB liability 14,400 46,735 - 2,352,936 - 2,414,071 Pensions-related deferred inflows of resources (14,101) (318,277) - - - (332,378) OPEB-related deferred inflows of resources (6,998) (32,276) - (1,085,814) - (1,125,088) Claims payable (2,938,000) - - - - (2,938,000) Compensated absences (2,388) 60,273 (1,695) - - 56,190 Net cash provided by (used in) operating activities 2,921,585$ 3,774,494$ (989,750)$ (1,068,368)$ (571)$ 4,637,390$ For the Year Ended June 30, 2023
City of Napa
Internal Service Funds
Combining Statement of Cash Flows (Continued)
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STATISTICAL

SECTION

F I N A N C I A L T R E N D S

R E V E N U E C A P A C I T Y

D E B T C A P A C I T Y

D E M O G R A P H I C & E C O N O M I C

O P E R A T I N G
ATTACHMENT 1

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CONTENTS PAGE
Financial Trends Information
1 Net Position by Component 158
2 Changes in Net Position 160
3 Fund Balance of Governmental Funds 166
4 Changes in Fund Balance of Governmental Funds 168
Revenue Capacity Information
5 Assessed Value and Estimated Actual Value of Taxable Property 170 6 Direct and Overlapping Property Taxes Rates 171
7 Principal Property Taxpayers 172
8 Property Tax Levies and Collections 173
Debt Capacity Information
9 Ratios of Outstanding Debt by Type 174
10 Direct and Overlapping Debt 177
11 Legal Debt Margin 178
12 Pledged Revenue Coverage 180
Demographic and Economic Information
13 Demographic and Economic Statistics 181
14 Principal Employers 182
15 Full-Time Equivalent City Government Employees by Function/Program 183 Operating Information
16 Operating Indicators by Function/Program 184
17 Capital Asset Statistics by Function 186

CITY OF NAPA - STATISTICAL SECTION
157
ATTACHMENT 1

2023 2022 2021 2020 2019
Governmental Activities
Net investment in capital assets 352,519$ 357,052$ 364,600$ 378,521$ 358,507$ Restricted 81,709 128,514 91,843 78,781 82,878 Unrestricted (deficit) 3,856 (67,586) (71,626) (54,455) (55,165) Total governmental activities net position 438,084 417,980 384,817 402,847 386,220 Business-type Activities
Net investment in capital assets 69,439 $ 68,321 $ 69,287 $ 70,385 $ 70,082 $ Restricted 2 - - - - Unrestricted 77,020 75,591 60,621 44,300 33,891 Total business-type activities net position 146,461$ 143,912$ 129,908$ 114,685$ 103,973$ Primary Government
Net investment in capital assets 421,762$ 425,373$ 433,887$ 448,906$ 428,589$ Restricted 81,710 128,514 91,843 78,781 82,878 Unrestricted (deficit) 81,073 8,005 (11,005) (10,155) (21,274) Total primary government activities net position 584,545$ 561,892 $ 514,725 $ 517,532 $ 490,193 $ Source: City of Napa -Finance Department
City of Napa - Financial Trends Information
Net Position by Component
Last Ten Fiscal Years
(Accrual basis accounting, in thousands)
Fiscal Year
158
ATTACHMENT 1

2018 2017 2016 2015 2014
Governmental Activities
Net investment in capital assets 369,603$ 351,563$ 351,129$ 357,559$ 365,826$ Restricted 83,834 43,100 41,722 37,848 37,699 Unrestricted (deficit) (57,495) (33,037) (41,524) (55,768) 49,510 Total governmental activities net position 395,942 361,626 351,327 339,639 453,035 Business-type Activities
Net investment in capital assets 71,873 $ 73,653 $ 75,328 $ 75,160 $ 72,262 $ Restricted 12,398 12,667 724 169 534 Unrestricted 14,499 25,684 37,519 31,439 47,189 Total business-type activities net position 98,770 $ 112,004 $ 113,571 $ 106,768 $ 119,985 $ Primary Government
Net investment in capital assets 441,476$ 425,216$ 426,457$ 431,719$ 438,088$ Restricted 96,232 55,767 42,446 38,017 38,233 Unrestricted (deficit)1
(42,996) (7,354) (4,005) (24,329) 96,699 Total primary government activities net position 494,712$ 473,629 $ 464,898 $ 446,407 $ 573,020 $ Source: City of Napa - Finance Department
Note: 1The significant decrease in Unrestricted Net Position in FY2015 and FY2018 is due to the implementation GASB statements 68 and 75 respectively.

City of Napa - Financial Trends Information
Net Position by Component (Continued)
Last Ten Fiscal Years
(Accrual basis accounting, in thousands)
Fiscal Year
159
ATTACHMENT 1

2023 2022 2021 2020 2019
Expenses:

Governmental activities
General Government 24,416 $ 15,415$ 16,051 $ 19,195 $ 12,251 $ Public Safety 62,732 51,549 60,348 60,967 57,304 Public Works 31,086 31,716 36,010 8,455 32,576 Parks & Recreation 9,746 8,365 6,797 8,928 8,634 Community Development 35,898 24,337 25,787 27,095 24,738 Interest on long -term debt 454 - - - - Total Governmental activities expenses 164,332 131,382 144,993 124,639 135,502 Business-type activities
Water 33,097 $ 29,899$ 32,044 $ 32,327 $ 28,060 $ Materials Diversion 44,355 34,503 32,941 34,339 30,475 Golf - - - - - Housing - - - - - Total business-type activities expenses 77,452 64,402 64,985 66,666 58,535 Total Primary government expenses 241,784$ 195,784$ 209,978$ 191,305$ 194,037$ Source: City of Napa - Finance Department
Fiscal Year
City of Napa - Financial Trends Information
Changes in Net Position
Last Ten Fiscal Years
(Accrual basis accounting, in thousands)
160
ATTACHMENT 1

2023 2022 2021 2020 2019
Program Revenues:

Governmental activities
Charges for Services
General Government 9,672 $ 9,932$ 6,229$ 14,604$ 8,237$ Public Safety 5,925 9,147 8,353 8,515 8,153 Public Works 2,814 2,819 1,627 3,141 2,059 Parks & Recreation 2,266 3,933 1,084 2,065 2,300 Community Development 8,205 11,048 7,230 9,092 7,829 Operating grants and contributions 23,773 18,663 20,523 15,858 15,822 Capital grants and contributions 14,652 15,734 10,631 8,583 14,388 Total governmental activities program revenues 67,307 71,276 55,677 61,858 58,788 Business type activities
Charges for Services
Water 37,753$ 34,909$ 39,512$ 41,559$ 33,209$ Materials Diversion 44,477 42,836 39,219 34,472 28,584 Golf - - - - Housing - - - - Operating grants and contributions 2,913 2,325 2,678 1,262 3,200 Capital grants and contributions 1,181 1,504 1,274 1,375 803 Total business-type activities program revenues 86,324 81,575 82,684 78,669 65,797 Total Primary government revenues 153,631$ 152,851$ 138,361$ 140,527$ 124,585$ Net (expense)/revenue
Governmental activities (97,026)$ (60,106)$ (89,315)$ (62,782)$ (76,715)$ Business-type activities 8,872 17,172 17,698 12,001 7,261 Total Primary government net expense (88,154)$ (42,934) $ (71,617)$ (50,781)$ (69,454)$ Source: City of Napa - Finance Department
City of Napa - Financial Trends Information
Changes in Net Position (Continued)
Last Ten Fiscal Years
(Accrual basis accounting, in thousands)
Fiscal Year
161
ATTACHMENT 1

2023 2022 2021 2020 2019
General Revenues and other changes in net position
Governmental activities
Taxes
Property taxes 48,642 $ 42,180$ 41,128 $ 35,816 $ 35,256 $ Franchise taxes 2,222 2,043 1,970 1,991 2,019 Sales taxes 22,593 20,360 17,557 15,751 18,153 Transient Occupancy 34,666 32,245 12,670 18,098 23,530 Motor vehicle license fees ** ** ** ** **
Business license ** ** ** ** **
Investment earnings 4,364 (9,771) 70 2,058 2,085 Sale of Capital Assets - - 240 2,476 61 Special Items -
Transfers 3,803 3,623 3,013 3,222 3,951 Total governmental activities 116,290 90,679 76,647 79,411 85,056 Business -type activities
Investment earnings (2,529) $ 455 538 1,934 1,853 Sale of Capital Assets - - - - 40 Miscellaneous - -
Transfers (3,803) (3,623) (3,013) (3,222) (3,951) Total business-type activities (6,332) (3,168) (2,475) (1,288) (2,058) Total primary government 109,958$ 87,511$ 75,172$ 78,123$ 82,998$ Special Items (Transfer to Successor Agency Trust) - - - - - Extraordinary Items - Governmental activities - - - - - Change in Net Position
Governmental activities 19,264$ 30,574$ (12,667)$ 16,629$ 8,340$ Business-type activities 2,540 14,004 15,223 10,713 5,203 Total primary government 21,804$ 44,578 $ 2,556 $ 27,343 $ 13,543 $ Source: City of Napa - Finance Department
City of Napa - Financial Trends Information
Changes in Net Position (Continued)
Last Ten Fiscal Years
(Accrual basis accounting, in thousands)
Fiscal Year
162
ATTACHMENT 1

2018 2017 2016 2015 2014
Expenses:

Governmental activities
General Government 15,239$ 14,341$ 15,519$ 21,312$ 10,614$ Public Safety 49,743 44,774 39,402 38,299 36,764 Public Works 30,825 23,840 19,689 17,370 27,223 Parks & Recreation 10,576 9,378 8,874 7,598 7,269 Community Development 25,322 5,809 8,538 7,970 6,246 - - - - Total Governmental activities expenses 131,705 98,142 92,022 92,549 88,116 Business-type activities
Water 27,174$ 27,553$ 25,133$ 25,699$ 23,801$ Materials Diversion 27,328 23,373 21,425 22,563 21,078 Golf - - - - - Housing - 14,846 12,623 12,571 12,169 Total business-type activities expenses 54,502 65,772 59,181 61,833 57,048 Total Primary government expenses 186,207$ 163,914 $ 151,203 $ 153,382$ 145,164$ Source: City of Napa - Finance Department
City of Napa - Financial Trends Information
Changes in Net Position (Continued)
Last Ten Fiscal Years
(Accrual basis accounting, in thousands)
Fiscal Year
163
ATTACHMENT 1

2018 2017 2016 2015 2014
Program Revenues:

Governmental activities
Charges for Services
General Government 9,387$ 10,303$ 7,129$ 6,300$ 10,156$ Public Safety 8,530 7,587 7,617 5,155 4,487 Public Works 1,840 1,407 1,378 5,042 4,558 Parks & Recreation 1,423 2,008 1,323 2,670 1,659 Community Development 14,334 8,962 5,959 5,175 2,930 Operating grants and contributions 16,222 3,264 4,652 1,948 2,329 Capital grants and contributions 28,028 3,950 5,359 2,293 12,765 Total governmental activities program revenues 79,764 37,481 33,417 28,583 38,884 Business type activities
Charges for Services
Water 30,687$ 26,849$ 26,980$ 24,946$ 28,510$ Materials Diversion 28,625 26,963 26,487 24,249 24,117 Golf - - - - - Housing - 1,337 1,236 1,415 1,116 Operating grants and contributions 365 12,298 11,860 11,539 10,543 Capital grants and contributions 2,189 1,072 3,195 2,450 729 Total business-type activities program revenues 61,866 68,519 69,758 64,599 65,015 Total Primary government revenues 141,630$ 106,000 $ 103,175 $ 93,182$ 103,899$ Net (expense)/revenue
Governmental activities (51,942)$ (60,660)$ (58,606)$ (63,966)$ (49,232)$ Business-type activities 7,365 2,747 10,577 3,767 7,967 Total Primary government net expense (44,577)$ (57,913) $ (48,029) $ (60,199) $ (41,265)$ Source: City of Napa - Finance Department
Changes in Net Position (Continued)
Last Ten Fiscal Years
(Accrual basis accounting, in thousands)
Fiscal Year
City of Napa - Financial Trends Information
164
ATTACHMENT 1

2018 2017 2016 2015 2014
General Revenues and other changes in net position
Governmental activities
Taxes
Property taxes 31,478$ 28,684$ 28,431$ 27,915$ 26,785$ Franchise taxes 2,070 2,057 2,014 1,981 1,871 Sales taxes 16,778 16,059 15,947 16,184 15,150 Transient Occupancy 20,076 19,460 18,233 15,869 15,803 Motor vehicle license fees1
** ** ** ** **
Business license1
** ** ** ** **
Investment earnings (158) 99 574 686 531
Sale of Capital Assets 268 190 743
Special Items
Transfers 4,149 4,408 4,334 4,304 4,299 Total governmental activities 74,661 70,957 70,276 66,939 64,439 Business -type activities
Investment earnings 318 93 544 172 364
Sale of Capital Assets - - 16 - -
Miscellaneous - - - - -
Transfers (4,149) (4,408) (4,334) (4,304) (4,299) Total business-type activities (3,831) (4,315) (3,774) (4,132) (3,935) Total primary government 70,830$ 66,642$ 66,502$ 62,807$ 60,504$ Special Items (Transfer to Successor Agency Trust) - - 19 - - Extraordinary Items - Governmental activities - - - 2,173 3,415 Change in Net Position
Governmental activities 22,718$ 10,298$ 11,688$ 5,145$ 18,622$ Business-type activities 3,534 (1,567) 6,803 (365) 4,033 Total primary government 26,253$ 8,731$ 18,491$ 4,780$ 22,655$ Source: City of Napa - Finance Department
Changes in Net Position (Continued)
Last Ten Fiscal Years
(Accrual basis accounting, in thousands)
Fiscal Year
Note: 1In fiscal 2014 and 2015 Business License and Motor Vehicles Fees are included in General Government Charges for Services.

City of Napa - Financial Trends Information
165
ATTACHMENT 1

2023 2022 2021 2020 2019
General Fund
Nonspendable 3,773$ 2,691$ 3,148$ 3,225$ 4,002$ Restricted 316 5,151 5,679 263 195 Committed 15,522 15,396 15,396 15,396 13,554 Assigned 713 6,505 6,424 4,600 12,114 Unassigned (deficit) 21,520 (5,620) 128 7,249 6,116 Total general fund 41,844 24,123 30,775 30,733 35,981 All other governmental funds
Nonspendable 62$ 14 $ 13 $ 253 $ 11 $ Restricted 52,995 85,585 64,007 63,482 56,870 Committed 69,553 29,795 22,462 22,466 25,997 Assigned - - - - - Unassigned (deficit) (2,152) (1,626) 3,765 (1,834) (1,611) Total all other governmental funds 120,458$ 113,768$ 90,247$ 84,367$ 81,267$ Source: City of Napa - Finace Department
City of Napa - Financial Trends Information
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(Accrual basis accounting, in thousands)
Fiscal Year
166
ATTACHMENT 1

2018 2017 2016 2015 2014
General Fund
Nonspendable 3,411$ 1,275$ 537$ 523$ 54$ Restricted 125 73 51 28 13 Committed 13,004 2,422 500 500 500 Assigned 7,771 21,043 18,874 13,968 15,418 Unassigned (deficit) 4,107 1,724 3,051 6,224 8,704 Total general fund 28,418 26,537 23,013 21,243 24,689 All other governmental funds
Nonspendable -$ 675 $ - $ 859 $ - $ Restricted 51,282 43,465 38,181 25,886 25,157 Committed 32,552 28,057 31,698 31,474 22,127 Assigned - 208 1,589 3,313 1,580 Unassigned (deficit) (1,615) (1,609) (1,662) (1,721) (1,721) Total all other governmental funds 82,219$ 70,796$ 69,806$ 59,811$ 47,143$ Source: City of Napa - Finance Department
Note: 1The significant decrease in Unrestricted Net Position in FY2015 and FY2018 is due to the implementation GASB statements 68 and 75 respectively
City of Napa - Financial Trends Information
Fund Balances of Governmental Funds (Continued)
Last Ten Fiscal Years
(Accrual basis accounting, in thousands)
Fiscal Year
167
ATTACHMENT 1

2023 2022 2021 2020 2019
Revenues
Taxes 107,354$ 79,477 $ 57,006 $ 59,358 $ 64,379 $ Licenses and permits 7,744 7,310 7,881 6,667 6,350 Intergovernmental 40,557 56,412 49,564 40,542 48,581 Charges for services 14,186 18,694 11,272 13,465 11,184 Investment income (loss) 5,190 (9,155) 249 4,565 4,317 Miscellaneous - 471 279 2,903 554 Contribution from owners (Gasser CFD) 510 - - - - Total Revenues 175,541$ 153,209$ 126,251$ 127,500$ 135,365$ Expenditures
General government
City Council 303 313 293 375 311 City Clerk 1,071 1,155 1,029 950 1,012 City Manager 1,786 1,549 1,253 1,728 1,236 Finance 8,261 7,357 6,873 7,032 6,561 City Attorney 1,448 1,269 1,000 1,197 1,037 Human Resources 1,924 1,451 1,173 1,255 1,121 General Services 7,753 4,063 2,874 2,765 2,960 Public safety
Police 35,062 33,566 31,498 32,244 30,124 Fire 23,386 23,305 21,702 19,553 19,327 Public Works 20,323 15,753 11,932 11,974 11,209 Parks & Recreation 8,987 8,625 6,416 8,495 8,291 Community Development 35,511 25,058 25,297 26,157 23,790 Capital Outlay 7,695 9,232 10,939 18,473 18,064 Debt Service
Principal 851 407 216 211 206 Interest and fiscal charges 264 52 48 54 59 Total Expenditures 154,625 133,158 122,546 132,462 125,307 Excess of revenues over/(under) expenditures 20,916 20,052 3,706 (4,961) 10,059 Other financing sources (uses)
Transfer in 63,961 29,958 14,981 27,211 21,679 Transfer out (60,534) (30,449) (12,765) (26,787) (19,354) Inception of lease liability 283 82 - - - Inception of subscription liability 60 - - - - Sale of capial assets - - - 2,392 - Total Other Financing Sources 3,770 (409) 2,216 2,816 2,325 Extraordinaary Items (Transfer to/from Successor Agen - - - - - Net Change in fund balances 24,686$ 19,643$ 5,922$ (2,145)$ 12,384$ Debt service as a percentage of non-capital expenditures 1% 0% 0 0% 0% Source: City of Napa - Finance Department
Fiscal Year
City of Napa - Financial Trends Information
Changes in Fund Balances of Government Funds
Last Ten Fiscal Years
(Modified accrual basis accounting, in thousands)
168
ATTACHMENT 1

2018 2017 2016 2015 2014
Revenues
Taxes 56,992$ 53,173$ 51,555$ 46,861$ 44,459$ Licenses and permits 6,462 6,082 5,753 4,766 4,198 Intergovernmental 37,860 20,693 24,078 23,344 26,268 Charges for services 24,272 13,961 11,651 12,030 12,238 Investment income (loss) 97 173 1,238 632 531 Miscellaneous 1,094 3,196 681 504 514 Contribution from owners (Gasser CFD) 18,005 - - - - Total Revenues 144,782$ 97,278$ 94,956$ 88,137$ 88,208$ Expenditures
General government - -
City Council 291 307 317 307 279 City Clerk 824 983 795 829 623 City Manager 1,217 1,228 1,185 1,174 1,213 Finance 6,285 6,168 5,351 5,203 4,697 City Attorney 1,100 1,038 928 867 876 Human Resources 1,200 1,154 1,146 1,034 1,071 General Services 3,274 1,960 1,907 6,260 2,234 Public safety - -
Police 28,797 27,061 25,786 23,741 22,911 Fire 18,248 17,113 15,818 14,560 13,755 Public Works 12,411 9,443 10,047 7,675 7,252 Parks & Recreation 10,210 9,373 8,855 7,565 7,269 Community Development 25,123 7,536 7,203 7,976 6,246 Capital Outlay 32,006 13,987 10,900 9,267 16,469 Debt Service
Principal 200 373 320 473 328 Interest and fiscal charges 64 13 23 3 5 Total Expenditures 141,247 97,737 90,581 86,934 85,228 Excess of revenues over/(under) expenditures 3,535 (459) 4,376 1,203 2,980 Other financing sources (uses)
Transfer in 23,770 12,902 21,936 21,237 17,369 Transfer out (19,574) (8,010) (17,495) (16,163) (13,224) Inception of lease liability - - - - - Inception of subscription liability - - - - - Sale of capial assets 155 79 2,933 772 - Total Other Financing Sources 4,351 4,971 7,374 5,846 4,145 Extraordinaary Items (Transfer to/from Successor Agen - 19 2,173 1,220 - Net Change in fund balances 7,886$ 4,531$ 13,923$ 8,269$ 7,125$ Debt service as a percentage of non-capital expenditures 0% 0% 0% 1% 0% Source: City of Napa - Finance Department
Fiscal Year
City of Napa - Financial Trends Information
Changes in Fund Balances of Government Funds (Continued) Last Ten Fiscal Years
(Modified accrual basis accounting, in thousands)
169
ATTACHMENT 1

Fiscal Year Real Property
Personal
Property
Total Taxable
Assessed Value
Net Increase /
(Decrease) Amount
Net
Increase % Direct Tax Rate
2014 9,241 $ 248 $ 9,489 $ 726 $ 8% 0.20371% 2015 9,456 247 9,703 214 2% 0.20484% 2016 10,056 265 10,321 618 6% 0.20484% 2017 10,696 297 10,993 672 7% 0.20636% 2018 11,403 308 11,711 718 7% 0.20786% 2019 12,044 321 12,365 654 6% 0.20757% 2020 12,964 337 13,301 936 8% 0.21005% 2021 13,582 361 13,943 642 5% 0.21091% 2022 14,171 357 14,528 585 4% 0.21075% 2023 15,245 359 15,604 1,076 7% 0.19242% Source: HdL, Coren & Cone as of FY23
Note: Table has been restated from previous years to comply with GASB No. 44 City of Napa - Revenue Capacity Information
Assessed Value and Estimated Actual Value of Taxable Property Last Ten Fiscal Years
(in millions)
170
ATTACHMENT 1

Fiscal Year County City Education
Lake Park
Maintenance
District
River Park
Maintenance
District Total
2014 1.0000% 0.0150% 0.0986% 0.1125% 0.1688% 1.3949%
2015 1.0000% 0.0150% 0.0954% 0.1125% 0.1688% 1.3917%
2016 1.0000% 0.0150% 0.0889% 0.1125% 0.1688% 1.3852%
2017 1.0000% 0.0150% 0.1396% 0.1125% 0.1688% 1.4359%
2018 1.0000% 0.0150% 0.1261% 0.1125% 0.1688% 1.4224%
2019 1.0000% 0.0150% 0.1217% 0.1125% 0.1688% 1.4180%
2020 1.0000% 0.0150% 0.1103% 0.1125% 0.1688% 1.4066%
2021 1.0000% 0.0150% 0.1061% 0.1125% 0.1688% 1.4024%
2022 1.0000% 0.0150% 0.1061% 0.1125% 0.1688% 1.4024%
2023 1.0000% 0.0150% 0.1007% 0.1125% 0.1688% 1.3970%
Source: Napa County Auditor data, HdL, Coren & Cone as of FY23 City of Napa - Revenue Capacity Information
Direct and Overlapping Property Tax Rates
Last Ten Fiscal Years
171
ATTACHMENT 1

Taxpayer
Type of
Business Assessed Value Rank
Percentage
of Total
Assessed
Valuation Assessed Value Rank
Percentage of
Total
Assessed
Valuation
Meritage Resort LLC 183,213,145$ 1 1.17% 87,293,487$ 5 0.95% SRGA Resort LP 170,332,850 2 1.09%
KHP V Napa LLC 99,675,690 3 0.64%
Fairfield Napa Phase I/II LLC 99,058,166 4 0.63% Mani NVR Napa (DE) LLC 89,954,190 5 0.58% Napa LW Hotel Associates LP 86,490,517 6 0.55% TC Hawthorne LLC ET AL 78,862,569 7 0.51% IA Lodging Napa First LLC 68,972,470 8 0.44% 49,966,500 7 0.54% South Napa Fee LLC 65,528,294 9 0.42%
Prime Sapin Glen Drive LLC ET AL 61,092,360 10 0.39% Kaiser - 0.00% 214,396,967 1 2.33% Peter And Vernice H Gasser Foundation - 0.00% 92,339,789 2 1.00% Napa County - 0.00% 87,745,237 3 0.95% Inland American Lodging Napa Solano LLC - 0.00% 77,913,690 5 0.85% Hawthorn Village Limited Partnership - 0.00% 64,117,359 6 0.70% Chelsea Financing Partnership LP - 0.00% 49,881,393 8 0.54% Shell Owners Association West - 0.00% 42,588,174 9 0.46% Intelsat Corporation - 0.00% 39,193,581 10 0.43% Total 1,003,180,251$ 6.42% 805,436,177 8.75% Source: HdL, Coren & Cone as of FY23
2023 2014
City of Napa - Revenue Capacity Information
Principal Property Taxpayers
Current Year and Nine Years Ago
172
ATTACHMENT 1

Fiscal Year ended
June 30
Total Tax Levy for
Fiscal Year1 Amount Percentage of Levy
2014 15,334,229 $ 15,334,229 $ 100% 2015 16,558,128 16,558,128 100% 2016 17,253,718 17,253,718 100% 2017 17,959,034 17,959,034 100% 2018 19,708,417 19,708,417 100% 2019 22,306,678 22,306,678 100% 2020 22,930,519 22,930,519 100% 2021 25,138,080 25,138,080 100% 2022 30,579,862 30,579,862 100% 2023 29,556,237 29,556,237 100% Source: Napa County Auditor Controller's Office
Note: 1Levy does not include ERAF or RDA pass through.

City of Napa - Revenue Capacity Information
Property Tax Levies and Collections
Last Ten Fiscal Years
Collected within the Fiscal Year
of the Levy
173
ATTACHMENT 1

Fiscal Year Ended June 30
Housing Authority
Debt Capital Debt Lease Liability 1 Subscription Liability2 Total Governmental
Activities
2014 - $ 44,112$ - $ - $ 44,112$ 2015 - 1,442,767 - - 1,442,767 2016 - 1,335,322 - - 1,335,322 2017 - 1,219,889 - - 1,219,889 2018 1,225,210 1,103,299 - - 2,328,509 2019 1,137,375 985,540 - - 2,122,915 2020 1,045,727 866,626 - - 1,912,353 2021 949,602 746,494 - - 1,696,096 2022 848,972 625,159 11,236,565 - 12,710,696 2023 735,484 502,887 11,266,392 1,286,534 13,791,297 Notes:
1Lease Liability has been added as of FY22 due to GASB 87 2Subscription Liability has been added as of FY23 due to GASB 96 Governmental Activities
City of Napa - Debt Capacity Information
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
174
ATTACHMENT 1

Fiscal Year
Ended June 30
Water Revenue
Bonds
Solid Waste
Revenue
Bonds
Subscription
Liability1
Loans & Notes
Payable
Total Business Type
Activities
Total Primary
Government
Percentage of
Personal
Income
Debt Per
Capita
2014 42,880,000$ - $ - $ 7,623,965$ 50,503,965 $ 50,548,077 $ 2.12% 645 2015 43,140,673 - - 5,599,244 48,739,917 50,182,684 2.11% 641 2016 47,989,710 - - 1,389,321 49,379,031 50,714,353 2.07% 629 2017 44,060,559 12,432,687 - 1,309,114 57,802,360 59,022,249 2.29% 732 2018 44,046,408 12,436,427 - - 56,482,835 58,811,344 2.17% 731 2019 41,947,257 11,895,167 - - 53,842,424 55,965,339 1.92% 704 2020 39,753,108 11,348,906 - - 51,102,014 53,014,367 1.73% 669 2021 37,458,956 10,797,646 - - 48,256,602 49,952,698 1.56% 629 2022 35,069,807 10,236,385 - - 45,306,191 58,016,887 1.77% 749 2023 32,752,448 9,668,944 262,539 42,683,930 56,475,227 1.59% 735 Notes:
1Subscription Liability has been added as of FY23 due to GASB 96 Business Type Activities
City of Napa - Debt Capacity Information
Ratios of Outstanding Debt by Type (Continued)
Last Ten Fiscal Years
175
ATTACHMENT 1

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176
ATTACHMENT 1

City Assessed Valuation 15,603,504,526$
2023 Applicable1 Overlapping Debt
Direct and Overlapping Tax and Assessment Debt
Napa Joint Community College District 69,617,723$ 31.688% 22,060,464$ Napa Valley Unified School District 458,549,855 47.453% 217,595,663 City of Napa Community Facilities Distrct No. 2017-1 18,245,000 100.000% 18,245,000 California Statewide Development Authority 1915 Act Bonds 1,644,383 100.000% 1,644,383 Total Direct and Overlapping Tax and Assessment Debt 259,545,510$ Direct and Overlapping General Fund Obligation Debt
Napa County Certificates of Participation 1,840,000$ 31.969% 588,230$ Napa County Board of Education Certificates of Participation 11,385,000 31.969% 3,639,671 Napa Val;ey Unified School District General Fund Obligations 1,965,000 47.453% 932,451 Total Overlapping General Fund Obligation Debt 5,160,352$ Total Direct Debt -
Total Overlapping Debt 264,705,862
Total Direct and Overlapping Debt 2
264,705,862$
Source: California Municipal Statistics, Inc
Note:
1 Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that if within the boundaries of the city divided by the district's total taxable assessed value. 2 Excludes tax and revenue anticipation notes, revenue, mortgage revenue and non-bonded capital lease obligations.

City of Napa - Debt Capacity Information
Direct and Overlapping Debt
As of June 30, 2023
177
ATTACHMENT 1

2023 2022 2021 2020 2019
Assessed valuation 15,603,505$ 14,528,006$ 13,943,261$ 13,301,265$ 12,450,453$ Conversion percentage 25% 25% 25% 25% 25%
Adjusted assessed valuation 3,900,876 3,632,002 3,485,815 3,325,316 3,112,613 Debt limit percentage 15% 15% 15% 15% 15%
Debt limit 585,131$ 544,800$ 522,872$ 498,797$ 466,892$ Total net debt applicable to limit:

General obligation bonds - - - - - Legal debt margin 585,131$ 544,800$ 522,872$ 498,797$ 466,892$ Total debt applicable to the limit
as percentage of debt limit 0.0% 0.0% 0.0% 0.0% 0.0%
Source: Napa County Assessment Roll - Cities
City of Napa - Debt Capacity Information
Legal Debt Margin
Last Ten Fiscal Years
(in millions)
Fiscal Year
178
ATTACHMENT 1

2018 2017 2016 2015 2014
Assessed valuation 11,775,669$ 11,078,940$ 10,406,262$ 9,787,994$ 9,218,761$ Conversion percentage 25% 25% 25% 25% 25%
Adjusted assessed valuation 2,943,917 2,769,735 2,601,566 2,446,999 2,304,690 Debt limit percentage 15% 15% 15% 15% 15%
Debt limit 441,588$ 415,460$ 390,235$ 367,050$ 345,704$ Total net debt applicable to limit:

General obligation bonds - - - - - Legal debt margin 441,588$ 415,460$ 390,235$ 367,050$ 345,704$ Total debt applicable to the limit
as percentage of debt limit 0.0% 0.0% 0.0% 0.0% 0.0%
Source: Napa County Assessment Roll - Cities
Fiscal Year
City of Napa - Debt Capacity Information
Legal Debt Margin (Continued)
Last Ten Fiscal Years
(in millions)
179
ATTACHMENT 1

Fiscal Year
Ended June 30
Gross Water
Revenues Less Expenses
Net Available
Revenues Principal Interest
Notes
Payable
City System
Coverage
2014 28,510,172$ 14,339,154 $ 14,171,018 $ 1,541,062 $ 5,313,787 $ 391,537 $ 1.96 2015 24,945,963 19,254,164 5,691,799 1,245,000 2,052,894 391,537 1.54 2016 30,174,654 25,132,975 5,041,679 - 419,545 391,537 6.22 2017 28,051,071 24,095,608 3,955,463 1,680,000 1,736,050 391,537 1.04 2018 30,686,645 25,535,076 5,151,569 1,765,000 1,637,342 - 1.51 2019 37,725,405 26,718,269 11,007,136 1,850,000 1,568,380 - 3.22 2020 45,930,824 26,718,269 19,212,555 1,945,000 1,455,092 - 5.65 2021 43,920,412 34,643,772 9,276,640 2,045,000 1,357,008 - 2.73 2022 38,733,045 24,444,292 14,288,753 2,140,000 1,253,967 - 4.21 2023 37,153,597 33,936,885 3,216,712 2,160,000 1,164,800 - 0.97 Fiscal Year
Ended June 30
Gross Solid
Waste Revenues Less Expenses
Net Available
Revenues Principal Interest
Notes
Payable
City System
Coverage
2014 24,117,179$ 20,464,194$ 3,652,985$ 3,552,784$ 278,931$ - $ 0.95 2015 24,248,868 22,297,405 1,951,463 - - - - 2016 26,536,033 21,425,404 5,110,629 - - - - 2017 27,070,203 22,789,573 4,280,630 - 91,520 - 46.77 2018 28,624,734 26,758,912 1,865,822 - 567,544 - 3.29 2019 30,935,739 29,848,450 1,087,289 545,000 323,239 - 1.25 2020 34,669,468 35,853,679 (1,184,211) 550,000 314,169 - (1.37) 2021 39,300,430 33,354,538 5,945,892 555,000 306,237 - 6.90 2022 43,295,704 32,749,610 10,546,094 565,000 297,124 - 12.23 2023 45,202,288 45,879,648 (677,360) 570,000 291,028 - (0.79) Debt Service
Water
Debt Service
Solid Waste Revenue Bonds
City of Napa - Debt Capacity Information
Pledged Revenue Coverage
Last Ten Fiscal Years
180
ATTACHMENT 1

Year Population
Personal Income
(in thousands) Per Capita Income
School Enrollment
(3)
Unemployment Rate
(4)
2014 78,358 2,379,184 $ 30,363 $ 20,868 5.4% 2015 78,242 2,382,782 3,044 21,002 4.4% 2016 80,576 2,448,373 30,385 20,817 4.1% 2017 80,628 2,572,773 31,909 20,562 4.0% 2018 80,403 2,710,863 33,715 18,093 3.2% 2019 79,490 2,914,797 36,668 17,849 2.3% 2020 79,278 3,061,788 38,620 17,666 12.6% 2021 79,397 3,195,711 40,249 17,240 6.1% 2022 77,480 3,274,857 42,267 19,012 2.7% 2023 76,821 3,556,309 46,293 16,441 3.6%

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

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

City of Napa - Demographic and Economic Information
Demographic and Economic Statistics
Last Ten Years
181
ATTACHMENT 1

Employer Name1
Number of
Employees1 Rank
Percentage of
Total City
Employment
Number of
Employees Rank
Percentage of
Total City
Employment
County of Napa 1,572 1 3.82% 1,248 3 3.39%
Napa Valley Unified School District 1,322 2 3.22% 1,900 1 5.16% Napa Valley College 825 3 2.01% 290 6 0.79%
City of Nap
a 572 4 1.39% 458 4 1.24%
Newton Vineyard LLC 200 5 0.49% - 0.00%
The Meadows of Napa Valley 193 6 0.47% - 0.00% Napa Valley Wine Train 193 7 0.47% - 0.00% The Westin Versa Napa 168 8 0.41% - 0.00%
Whole Foods Market 165 9 0.40% - 0.00%
Napa Valley Marriott Hotel & Spa 164 10 0.40% - 0.00% Queen of the Valley Hospital - 0.00% 1,365 2 3.71% Target - 0.00% 292 5 0.79%
Walmart Supercenter - 0.00% 275 7 0.75% Kohl's Department Store - 0.00% 200 8 0.54% Meritage Resort and Spa - 0.00% 190 9 0.52% Kaiser Permanente - 0.00% 180 10 0.49%
Total Top 10 Employers 5,374 13.08% 6,398 17.38%
Total City Labor Force2
41,100 36,822
Source:
1Workforce Alliance of the North Bay
2Labor Force data is provided by the EDD's Bureau of Labor Statistics Department. 2023 2014
City of Napa - Demographic and Economic Information
Principal Employers
Current Fiscal Year and Nine Years Ago
182
ATTACHMENT 1

Function/Program 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Governmental Activities
General Government 63 60 62 63 59 59 57 57 54 55
Public Safety
Police 129 129 131 132 139 138 132 132 131 129
Fire 74 74 74 74 76 74 70 69 68 66
Public Works 85 83 83 83 86 79 77 73 64 64
Parks and recreation 41 43 39 39 62 70 65 64 67 64
Community development
and Housing 44 44 41 41 40 38 38 38 35 35
Business type Activities
Water Utility 66 66 68 68 67 63 61 60 60 54
Solid Waste and Recycling 8 7 7 7 8 8 7777
TOTAL 510 506 505 506 537 530 508 501 487 474
Source: City of Napa - Finance Department
City of Napa - Demographic and Economic Information
Full-Time Equivalent City Government Employees by Function/Program Last Ten Fiscal Years
Fiscal Year
183
ATTACHMENT 1

Function/Program 2023 2022 2021 2020 2019
Police
Physical arrests 2,087 2,009 1,724 2,305 2,414 Parking violations 6,398 5,570 4,377 4,787 5,970 Traffic violations 4,040 2,089 503 3,156 2,933 Fire
Number of calls answered 11,098 10,199 9,702 10,347 9,987 Inspections 2,817 1,710 1,211 1,650 2,045 Highways and streets
Street resurfacing (miles) 5 6 4 9 4 Potholes repairs 1,500 1,327 972 1,903 2,348 Solid Waste and Recycling
Refuse collected (tons/day) 91 - 93 89 94 Recyclables collected (tons/day) 65 - 77 69 78 Green Waste collected (tons/day) 74 - 65 75 71 Culture and recreation
Athletic field permits issued 12 11 11 9 12 Water
New connections 36 35 23 55 49 Water Main breaks 66 53 59 51 51 Average daily consumption
(per thousand gallons) 11 11 13 13 12 Source: City of Napa
City of Napa - Operating Information
Operating Indicators by Function/Program
Last Ten Fiscal Years
Fiscal Year
184
ATTACHMENT 1

Function/Program 2018 2017 2016 2015 2014
Police
Physical arrests 2,943 2,933 3,803 3,803 3,440 Parking violations 5,184 5,367 2,953 2,953 8,683 Traffic violations 3,095 5,152 4,835 4,835 3,668 Fire
Number of calls answered 9,894 8,996 8,969 8,802 7,897 Inspections 1,275 1,689 1,598 1,401 1,379 Highways and streets
Street resurfacing (miles) 5 10 10 6 9 Potholes repairs 363 467 320 383 358 Solid Waste and Recycling
Refuse collected (tons/day) 93 95 93 89 94 Recyclables collected (tons/day) 71 71 76 76 72 Green Waste collected (tons/day) 72 74 75 72 69 Culture and recreation
Athletic field permits issued 15 12 8 18 17 Water
New connections 115 62 62 98 238 Water Main breaks1
40 57 68 272 38 Average daily consumption
(per thousand gallons) 12 11 11 12 14 Source: City of Napa
1233 of the 272 water main breaks in 2015 were related to the August 24, 2014 South Napa Earthquake Fiscal Year
City of Napa - Operating Information
Operating Indicators by Function/Program (Continued)
Last Ten Fiscal Years
185
ATTACHMENT 1

Function/Program 2023 2022 2021 2020 2019
Police
Police Stations 1 1 1 1 1 Police Vehicles 54 46 47 45 42 Police Motorcycles 4 4 4 4 4 Fire
Fire stations 5 5 5 5 5 Fire Apparatus 11 11 11 11 11 Highways and Streets
Streets (miles)1
222 244 243 243 243 Parks & Recreation
Parks 54 62 55 55 55 Parks (acreage) 955 940 814 816 816 Tennis Courts 2 2 2 2 2 Community Centers 2 2 3 3 3 Wastewater
Storm Drain (miles) 346 346 346 346 346 Water
Reservoirs 2 2 2 2 2 Materials Diversion Utility
Facility 1 1 1 1 1 `
Golf Course:

Napa Golf Course 1 1 1 1 1 Source: City of Napa
Note: 1 Street miles within the City jurisdiction, excludes private-owned .

Fiscal Year
City of Napa - Operating Information
Capital Asset Statistics by Function
Last Ten Fiscal Years
186
ATTACHMENT 1

Function/Program 2018 2017 2016 2015 2014
Police
Police Stations 1 1 1 1 1
Police Vehicles 39 37 46 27 27
Police Motorcycles 4 4 4 5 5
Fire
Fire stations 5 4 4 4 4
Fire Apparatus 11 11 9 10 10
Highways and Streets
Streets (miles)1
240 239 237 237 237
Parks & Recreation
Parks 55 55 54 54 53
Parks (acreage) 816 815 814 810 804
Tennis Courts 2 2 2 2 2
Community Centers 3 3 3 3 3
Wastewater
Storm Drain (miles) 153 152 152 152 152
Water
Reservoirs 2 2 2 2 2
Materials Diversion Utility
Facility 1 1 1 1 1
`
Golf Course:

Napa Golf Course 1 1 1 1 1
Source: City of Napa
Note: 1 Street miles within the City jurisdiction, excludes private-owned .

Fiscal Year
City of Napa - Operating Information
Capital Asset Statistics by Function (Continued)
Last Ten Fiscal Years
187
ATTACHMENT 1

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188
ATTACHMENT 1

Finance Department
955 School Street
Napa, CA 94559
707
-257-9510
CityofNapa.org
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ATTACHMENT 1