ATCH 1 - Proposed Operating & Capital Budget for Fiscal Years 2025/26 and 2026/27 — Napa City Council, June 3, 2025 (part 1 of 4)

Prop
osed Operating &
Capital Budget
Fiscal Years 2025/26
and 2026/27
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Mission Statement
Rooted in public service, our mission is to grow a vibrant, sustainable community for all who live in, work in, and visit the City of Napa, through thoughtful leadership and dedication to excellence.

Scott Sedgley, Mayor Bernie Narvaez,
Councilmember
Beth Painter,
Councilmember
Mary Luros, Vice Mayor Christopher DeNatale, Councilmember City of NapaCity of Napa
Proposed Operating and Capital Budget Proposed Operating and Capital Budget F I S C A L Y E A R S 2 0 2 5 / 2 6 A N D 2 0 2 6 / 2 7F I S C A L Y E A R S 2 0 2 5 / 2 6 A N D 2 0 2 6 / 2 7 ATTACHMENT 1
City Staﬀ
Steve Potter, City Manager
Liz Habkirk, Assistant City Manager
Molly Rattigan, Deputy City Manager
Christopher Diaz, City Attorney
Tiﬀany Carranza, City Clerk
Vacant, Finance Director
Heather Ruiz, Human Resources Director
Vacant, Police Chief
Zach Curren, Fire Chief
Vacant, Community Development Director
Breyana Brandt, Parks and Recreation Services Director
Julie Lucido, Public Works Director
Joy Eldredge, Utilities Director
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Table of Contents

Home Page
City Officials ......................................................................................................................... i City Map .............................................................................................................................. ii City Staff .............................................................................................................................. ii City Organizational Chart ................................................................................................... iii Table of Contents ............................................................................................................... iv Reader's Guide to the Budget.............................................................................................. 1 GFOA Award for Biannual Budget ................................................................................................... 3 City Manager Introduction ................................................................................................................... 4 City Council Focus Areas .................................................................................................................... 8 City of Napa by the Numbers: Overview and Statistical Information ..................................... 14 Budget Overview ....................................................................................................................... 20 All Funds by Category .................................................................................................................... 21 All Funds – Comparison ........................................................................................................ 23 Fund Summaries ................................................................................................................... 25 Fund Balances ....................................................................................................................... 30 General Fund ................................................................................................................................... 36 Measure G ....................................................................................................................................... 44 Non-Recurring General Fund ..................................................................................................... 46 Budget by Department and Division ....................................................................................... 48 Administration .................................................................................................................................. 49 City Council ...................................................................................................................................... 50 City Manager .................................................................................................................................... 53 City Manager Administration .......................................................................................................... 61 CM Affordable Housing ........................................................................................................... 64 CM Information Technology.................................................................................................... 68 City Clerk .......................................................................................................................................... 71 City Attorney...................................................................................................................................... 75 Human Resources .......................................................................................................................... 78 Finance ............................................................................................................................................. 82 General Services ................................................................................................................................... 88 Parks & Recreation Services ............................................................................................................... 91 Parks ................................................................................................................................................. 99 ATTACHMENT 1
Table of Contents

Recreation Services ..................................................................................................................... 103 Public Art ........................................................................................................................................ 106 Community Development ................................................................................................................... 108 Building Plan Check and Inspections......................................................................................... 116 Economic Development ............................................................................................................... 119 Parking ........................................................................................................................................... 122 Planning ......................................................................................................................................... 125 Public Works ......................................................................................................................................... 129 Capital Projects ............................................................................................................................. 137 Construction ................................................................................................................................... 140 Development Engineering ........................................................................................................... 142 Engineering .................................................................................................................................... 145 Fleet ................................................................................................................................................ 148 General Services........................................................................................................................... 151 Maintenance .................................................................................................................................. 154 Paving Program ............................................................................................................................ 157 Sidewalk Improvement Program ................................................................................................. 159 Transportation Engineering ............................................................................................ 161 Utilities ................................................................................................................................................... 163 Solid Waste & Recycling Enterprise Fund ................................................................................. 169 Water Enterprise Fund ................................................................................................................. 172 Public Safety
Police .............................................................................................................................................. 175 Operations ............................................................................................................................... 184 Special Operations ................................................................................................................. 187 Support Services .................................................................................................................... 190 Fire .................................................................................................................................................. 193 Fire Prevention........................................................................................................................ 198 Fire Operations ....................................................................................................................... 201 Housing Authority of the City of Napa ......................................................................................... 204 Laurel Manor Fund ........................................................................................................................ 206 Seminary Street Fund ................................................................................................................... 208 Section 8 ........................................................................................................................................ 210 20% Low/Mod Income .................................................................................................................. 212 Local Housing ................................................................................................................................ 214 Continuum of Care Program ........................................................................................................ 216 ATTACHMENT 1
Table of Contents
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C
apital Improvement Program ....................................................................................................... 218 Appendices ......................................................................................................................................... 241 Appendix A Five-Year Staffing Plan ....................................................................................... 242 Appendix B Interfund Transfers .............................................................................................. 252 Appendix C Decision Packages ............................................................................................. 257 Appendix D Fiscal Policy ......................................................................................................... 557 Appendix H Fleet Replacements and Planned Purchases ................................................. 570 ATTACHMENT 1
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.

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 Focus Areas
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 Y ear Capital Improvement Program
The Appendices include other important information, speciﬁcally:

Appendix A: Five-Y ear Staﬃng Plan
Appendix B: Interfund Transfers
Appendix C: Budget Packages for FY 2025/26 and FY 2026/27 Budget Appendix D: Fiscal Policies
Appendix E: Revenue Assumptions for the FY 2025/26 and FY 2026/27 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.

City Council Focus Areas
The City Council Focus Areas 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. Focus areas are Reader's Guide to the Budget
Fiscal Y ears 2025/26 and 2026/27

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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 Y ears 2025/26 and 2026/27 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- Y ear 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.

GFOA Budget Award

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City Manager Transmittal Letter
June 3, 2025
I am pleased to present the Proposed City of Napa Budget for Fiscal Y ears 2025/26 and 2026/27. The budget provides an overview of comprehensive city operations, projects, and programs as they relate to the City Council’s top focus areas. 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 focus areas for the upcoming ﬁscal year. Then City staﬀ works to put together plans that match those focus areas, 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, 2025.

The careful planning that has gone into the building of the City’s new budget reﬂects both ﬁscal responsibility and our commitment to improving Napa’s infrastructure and services — with funds from Measure G playing a pivotal role in making these improvements possible. I am very grateful that our community made the collective decision to support Measure G at the ballot box last November. The decision to invest in our community’s future is already allowing us to accelerate critical projects that will beneﬁt everyone in Napa.

To maintain transparency and accountability, the City has appointed a ﬁve-member Measure G Oversight Committee that will play an essential role in reviewing expenditures and ensuring funds are allocated to initiatives that reﬂect the needs and priorities of Napa residents. The Oversight Committee will provide an extra layer of accountability, ensuring that every dollar of Measure G funding is spent wisely, in alignment with community priorities and contributes to building a stronger Napa for all of our residents.

I am very pleased to announce that Measure G is expected to generate $22.4 million in FY 2025/26 and $23.1 million in FY 2026/27 for capital projects and enhancement of our core services.

With the inclusion of Measure G revenue and expenditures, the General Fund expenditure budget totals $163.2 million in Fiscal Y ear 2025/26 and represents a 12.9% increase in spending compared to the current Fiscal Y ear 2024/25 budget. For Fiscal Y ear 2026/27 the expenditure budget totals $168.2 million, a 3.1% increase as compared to Fiscal Y ear 2025/26. 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 focus areas discussed in the January 2025 Workshop were a key consideration during development of this budget.

The Budget reﬂects the following City Council Focus Areas:

Climate Action
Roads & Traﬃc Safety
Economic Resilience
City Manager Introduction
FY 2025/26 and FY 2026/27 Proposed Budget

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Parks & Community Spaces
Community Engagement
Housing
Key Points
A few key points regarding the budget are as follows:

The General Fund includes revenue and expenditures for Measure G – Transaction and Use Tax, though Measure G revenue and transfers out for expenditure will live within their own fund to ensure transparency. The addition of Measure G revenue increases revenue within the General Fund by $22.4 million in FY 2025/26 and $23.1 million in FY 2026/27.

The General Fund operating budgets for Fiscal Y ears 2025/26 and 2026/27 have been balanced using one-time revenue, speciﬁcally with $4.3 million of Educational Revenue Augmentation Fund (ERAF) dollars in each ﬁscal year.

Budget packages for new or changed programs and position requests for the General Fund total $1,021,279 in expenditures and $63,000 in revenues for FY 2025/26. Budget packages for new or changed programs and position requests for Measure G total $4,493,155 in expenditures for FY 2025/26.

The expenditure amount is included in the $163.2 million total budget ﬁgure.

Budget packages for new or changed programs and position requests for the General Fund total $955,280 in expenditures and $25,000 in revenues for FY 2026/27. Budget packages for new or changed programs and position requests for Measure G total $4,688,755 in expenditures for FY 2026/27.

The expenditure amount is included in the $168.2 million total budget ﬁgure.

There are also decision packages for the following funds:

Non-Recurring General Fund: $1,696,310 in expenditures for FY 2025/26; $1,075,819 in expenditures for FY 2026/27
Parking Fund: $228,175 in expenditures and $86,000 in revenue for FY 2025/26; $143,828 in expenditures and $86,000 in revenue for FY 2026/27
Internal Service Funds
General Liability: $109,912 in expenditures for FY 2025/26; $110,431 in expenditures FY 2026/27 Workers Compensation Fund: $10,000 in expenditures for both FY 2025/26 and FY 2026/27 Fleet Administration: $186,502 in expenditures for FY 2025/26 and $181,461 in FY 2026/27 The budget also includes the addition of eleven (11) full-time positions to the City’s Staﬃng Plan:

Six (6) for the General Fund
Five (5) in FY 2025/26; One (1) in FY 2026/27
Two (2) for the Nonrecurring General Fund
One (1) for the Parking Fund
One (1) for the Fleet Fund
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 – inclusive of Measure G - is expected to grow in FY 2025/26 by 62.1% over current year, and an additional 2.9% in FY 2026/27. Transient Occupancy Tax (TOT) had a strong rebound after the pandemic low of FY 2020/21 and began to plateau in FY 2023/24. Growth of TOT is estimated to be 0.9% higher next year, with additional growth of 2.0% in FY 2026/27. Property Tax remains a steady source of General Fund revenue and has estimated growth of 5.7% in FY 2025/26 and 3.7% in FY 2026/27.

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

Overall, the FY 2025/26 revenue budget is 18.1% higher than the current FY 2024/25 budget. FY 2026/27 grows by another 3.1%. The FY 2025/26 expenditure budget is 12.9% higher than the FY 2024/25 budget, primarily due to increases in internal services and payroll costs. In order to maximize the usage of Measure

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G revenue to address the needs of our community, this budget includes $4.3 million of one-time funds in each ﬁscal year to balance the budget and create the surplus needed to allow for budget packages.

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 focus areas.

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.

Staﬀ has worked to program funding to ﬁnish projects that have already started, repair and maintain existing infrastructure, improve our parks and facilities, 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 $188.6 million. Of this amount, $41.1 million is budgeted in FY 2025/26 and $30.6 million is budgeted in FY 2026/27. Projects funded from the General Fund CIP Reserves total $2.5 million for FY 2025/26 and $0.6 million in FY 2026/27. Measure G funded projects focus on street paving, park improvements, a splash pad, and public safety facilities improvements total $11.4 million in FY 20256/26 and $14.8 million in FY 2026/27. Included among the major capital expenditures requested during this budget cycle from various funding sources is signiﬁcant funding for streets and traﬃc safety ($34.7 million over two years), park improvements ($11.2 million over two years), facilities ($5.5 million over two years), and water utility ($14.2 million over two years).

State of the City
I’m proud of the signiﬁcant strides we’ve made in advancing our community’s priorities and Council Focus Areas while maintaining our commitment to ﬁscal responsibility and excellence in service. With the community’s passage of Measure G, we now have dedicated local funding to help sustain and enhance the essential services our community relies on every day. Furthermore, I’m also pleased to report that, at the direction of City Council, we have prioritized maintaining fully funded ﬁnancial reserves even while making these signiﬁcant investments in our community. This commitment to ﬁscal stability was of paramount importance to our City Council and ensures that Napa remains ﬁnancially resilient and well-positioned for the future.

These investments are a direct reﬂection of what we’ve heard from the community, and as the budget process progresses, community input will continue to be essential in ensuring that our funds are being spent on what we all need.

Overall, the FY 2025/26 and FY 2026/27 Budget addresses City Council focus area 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 Focus Area section, as well as individual program sections.

Summary
Through a collaborative, community-focused approach, the City of Napa remains committed to furthering the goals and priorities of the City Council, guided by the recently announced Focus Areas, and using Measure G funds to enhance the City’s budget to build resilient infrastructure, enhance public spaces and address future community needs. The City encourages residents to stay involved and share their input as these Focus Areas are implemented and as we make meaningful progress on those projects and initiatives that our community has prioritized.

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Acknowledgments
Finally, I want to express my sincere appreciation to the City Council for their continued leadership and guidance. I also extend my gratitude to the dedicated City Department Heads, Managers, and key staﬀ, whose countless hours of work have been essential in preparing this budget. Most importantly, I want to acknowledge the outstanding eﬀorts of the City’s budget team, led by our highly capable Budget Oﬃcer, Seth Anderson. Their collective commitment and hard work are deeply valued. Thank you all for a job well done.

Steve Potter, City Manager

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Mayor and Council Focus Areas
Mayor and Council Focus Areas
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 continued with a two-year budget cycle, developing budgets for both FY2025/26 and FY2026/27. Focus 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 focus areas into the City’s spending plan. If additional funds or staﬃng are required to implement a program or project, a budget 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 focus areas 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 Focus Areas. The ﬁrst section addresses the Focus Areas for the FY 2025/26 and FY2026/27 budget cycle, while the second section gives a status of past priority projects.

The City Council’s Focus Areas for FY 2025/26 and FY2026/27 are:

Climate Action
Roads & Traﬃc Safety
Economic Resilience
Parks & Community Spaces
Community Engagement
Housing
The FY 2025/26 and FY 2026/27 Proposed Budgets provide a framework through which the City’s goals and objectives are achieved in line with the Mayor and Council Focus Areas, including the following:

Climate Action
Building on Napa’s ongoing commitment to sustainability, this Focus Area will target reducing carbon emissions, promoting environmental initiatives and encouraging community-wide eﬀorts to build a sustainable future.

Road & Traﬃc Safety
City Council Focus Areas
FY 2025/26 and FY 2026/27 Proposed Budget

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Ensuring that streets, roads and public transportation systems are safe and well-maintained for all modes of transportation, this Focus Area will address critical improvements to street conditions and prioritize traﬃc safety for all Napa residents.

Economic Resilience
Strengthening Napa’s economy by supporting local businesses, diversifying industries and enhancing workforce development to ensure the City remains resilient to economic challenges and continues to oﬀer opportunities for growth.

Parks & Community Spaces
Expanding and enhancing public spaces, this Focus Area will ensure that Napa has vibrant parks, recreational amenities and community spaces where residents can connect, relax and enjoy the outdoors.

Community Engagement
Enhancing communication and engagement with residents, this Focus Area will expand opportunities for public participation and ensure that residents are informed, involved and empowered in City decision- making.

Housing
Addressing Napa’s growing need for diverse and aﬀordable housing, this Focus Area will ensure that the City continues to support housing development and initiatives that meet the needs of all residents.

As part of the Fiscal Y ear 2023/24 and 2024/25 budget that was adopted on June 20, 2023, the City Council identiﬁed ﬁve main goals and various priorities within each goal. The ﬁve goals were:

Implementation of the General Plan
Housing and Homelessness
Climate Action & Sustainability
Public Infrastructure
Traﬃc Safety for All Modes of Travel
Implementation of the General Plan
Selected a Consultant Team (Lisa Wise & Associates) to prepare the Zoning Ordinance Update which began preparations in early Summer. This is a major step in implementing the General Plan and is a comprehensive update to the City’s Zoning Ordinance and Municipal Code.

Prepared Scope of Services and supplemental contract to create Objective Design Standards as a component of the Zoning Ordinance Update. This work eﬀort has been requested and desired by the Planning Commission and is an important of the Zoning Ordinance Update.

Commenced an MTC Grant-funded implementation eﬀort of the Parking Management Plan with a focus on Transportation Demand Management primarily in the Downtown as part of the goals of the Circulation Element of the General Plan.

Solicited proposals and selected a Consultant Team (SWA Group) to prepare the Napa Riverline Economic Resilience and Strategic Plan. Work on this plan began in Summer of 2024 with the ﬁrst public engagement workshop. Work will continue into 2025 with a completion date of Fall 2025.

Continued focus on a Makers District by convening key business and property owners in the area North of Vallejo St. west of Soscol, south of Lincoln and East of Main Streets.

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Kicked oﬀ the Hazard Mitigation Plan (HMP) update, which serves as a guide to reduce potential damage and injury in the event of a wildﬁre, ﬂood, earthquake, and other natural hazards.

Launched eﬀorts, in partnership with local agencies and stakeholders to develop a Community Wildﬁre Protection Plan (CWPP). This plan is designed to help our community identify ﬁre risks and implement actions to reduce wildﬁre damage.

Began updates to public safety plans, including our Emergency Operations Plan (EOP), and launched work on a new Emergency Public Information Plan (EPIP) and a new Debris Management Plan (SMP).

These plans serve as centralized references in the event of an emergency or disaster.

Conducted internal staﬀ training for our various disaster-related responsibilities and to ensure the City will be eligible for FEMA reimbursement after a disaster.

Housing and Homelessness
Implemented a Pilot Program with the Police Department and the Housing Division, utilizing oﬃcers, to supplement the Homeless Intervention Coordinator’s eﬀorts.

Continued encampment cleanup i, in partnership with Napa’s Parks and Public Works crews, including the cleanup of the encampment at Kennedy Park.

Executed Point-In-Time Count in early 2024; overall, the number of individuals experiencing homelessness in Napa dropped by 18% since 2023, with a 42% drop in individuals experiencing unsheltered homelessness.

Identiﬁed and approved 40 households from the homeless services system for the Heritage House permanent supportive housing projects. Move ins began in April 2024 and should be completed by the end of October 2024.

Received a $15 million award under the Encampment Resolution Program to open the North Napa Center, a 56-unit non-congregate temporary homeless shelter that provides intensive case management services with the goal of securing permanent housing opportunities. The North Napa Center opened in late August 2023. In the ﬁrst year of operation, the NNC transitioned 21 individuals to permanent housing, meeting the goal established with the State of California under the program.

Following a decision from the Supreme Court and an Executive Order by the Governor’s oﬃce, the City continued with abatement and clean-up events in addition to weekly monitoring services. The City has also added additional resources to assist with the management of homeless encampment impacts including the addition of vendors to assist with shopping cart retrieval, trash removal, and security services to monitor hotspots on a daily basis. Staﬀ are also in the process of working on proposed Municipal Code updates expected to be considered by Council in December 2024.

Climate Action & Sustainability
Received full funding California Air Resources Board (CARB) for a Planning Grant award of $439,796 to support implementation of the City of Napa Electric Vehicle and ebike Charging Plan. City staﬀ will work closely with our sub-applicants, the Napa County Resource Conservation District and the Napa County Bike Coalition on this grant.

Work on the Regional Climate Action & Adaptation Plan (RCAAP) is continuing and is expected to be completed in 2025. The RCAAP will be roadmap for reducing greenhouse gas (GHG) emissions in the City and in all jurisdictions within the County.

Awarded technical assistance for ﬂeet electriﬁcation planning through the Local Public Fleet Electriﬁcation Planning Program from Metropolitan Transportation Commission.

Exploring the potential impacts of a food ware ordinance to reduce single use plastic food ware, improve waste management, and support the transition to more reusable and sustainable alternatives.

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Supported local business eﬀorts to address climate change by distributing over $26,000 in American Rescue Plan Act (ARPA) funding to 27 landscaping businesses in the City of Napa to upgrade to electric leaf blowers.

Hosted two California Climate Action Corp Fellows who served from February through mid-September.

The Fellows focused on furthering the City’s climate action goals through outreach and education. The Fellows hosted numerous educational events, workshops and volunteer events during their term.

Completed a comprehensive inventory of Napa’s public trees as part of the Urban Forestry Management Plan. The City’s 21.5% tree cover generates beneﬁts including: 2.1 million gallons of stormwater runoﬀ avoided, 11 tons of air pollutants removed, and 378.3 tons of cardon directly sequestered.

Completed $2.6 million in upgraded organics processing equipment at the City’s Materials Diversion Facility leveraging a $1.5 million grant from the State of California. The improvements allow the City to fulﬁll the requirements of SB 1383 (Mandatory Organics Recovery) and maintain the facility’s status as of one of the best compost facilities in the nation.

Installed a second optical sorter at the City’s Materials Diversion Facility (at a cost of $1.45 million shared by the City of Napa and NRWS) to recover an estimated 2,700 more tons per year of smaller mixed paper/cardboard from the MDF sorting operations which is a win-win of less landﬁlled material, and more paper ﬁber recovered to be sold and recycled.

Made signiﬁcant investments to comply with SB 1383 – Mandatory Organics Recovery, including:
commercial compost collection vehicle and NRWS driver, 1,600 new commercial compost carts, two NRWS compost equipment operators, two NRWS recycling specialists, one and a half NRWS customer service representatives, and one additional City Waste Prevention Specialist.

Completed two paving projects utilizing rubberized hot mix asphalt (RHMA) for Jeﬀerson Street (Trower to Siera) and Freeway Drive (Laurel to First Street). This pavement mix utilizes old tires, diverting them from landﬁlls and the rubberized material creates road surfacing that is more elastic, longer lasting and less susceptible to cracking.

Napa Fire Department purchased new battery powered rescue tools, including extrication equipment for ﬁre apparatus.

Public Infrastructure
Since June 2023, City crews completed 9.68 centerline miles of paving, including segments in neighborhoods including
Completed work orders for 812 pothole repairs, 38 storm drain inspections/cleanings for inlet grates, 125 sign replacements, and 131 striping requests completed. Completed street spot repair pilot project on 3rd street, Soscol Ave, Jeﬀerson Ave, and Lincoln Ave using new mastic hot repair material. Completed stormwater infrastructure repairs at Gordon and Plass to support paving program.

Completed sidewalk repairs in the Stonehouse-Adrian neighborhood, Waverly Street, Twin Oaks neighborhood, and La Homa neighborhood. This includes more than 300 yards of concrete and 29 ADA ramp installations. More than 3,300 sidewalk vertical displacements were removed through horizontal saw-cutting method throughout the city
Completed upgrades at Kennedy Park, including the extensive repair of the pathways installation of backﬂow devices for the reclaimed water system serving the golf course Finished safety upgrades and repairs of the electrical infrastructure system at the City’s Corporation Yard.

Completed paving projects at Freeway Drive (1st St to Laurel) and Jeﬀerson St (Trower to Sierra) and constructed the City’s ﬁrst buﬀered bicycle lanes.

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Finalized sidewalk safety improvements associated with the Manzanita housing development, utilizing AHSC grant funding.

The Silverado Trail/Third St/East Ave/Coombsville Rd “5-Way Intersection” project entered the Project Approval and Environmental Document phase (PA&ED). The outcome of this phase will be an approved environmental document for the project, preparing for the full design, property acquisition, and construction to follow at later dates.

Upgraded ﬁber optic link from City Hall with the Corporation Yard linking vital communication hubs/locations. This work vastly increases bandwidth, adds redundant communication links, while also dedicating a much-improved vital link for emergency services communications and the ability to enable future traﬃc signals interlinks on the Soscol Corridor.

Completed installation of hardware for the Automated Traﬃc Management Systems (ATMS) project, which allows for coordinated signal timing along critical transportation corridors (Jeﬀerson, Lincoln, Soscol, Trancas).

Awarded over $16M in Public Works construction contracts, including:

Salvador Avenue Complete Streets project (Byway East to City limits) including the addition of bike lanes, sidewalks, and pedestrian crossing enhancements.

Laurel Street Rehabilitation project (First Street to Griggs Lane) including the addition of bike lanes, sidewalks, and pedestrian crossing enhancements including ﬂashing beacons.

Browns Valley Road improvement project from Freeway Drive to McCormick Lane including the City’s ﬁrst-Class IV protected bike lanes, sidewalk improvements, and pedestrian crossing enhancements including ﬂashing beacons and median islands.

Westwood Ave. Sidewalks project – pavement rehabilitation and concrete sidewalk between Laurel St. and Chelsea.

Westwood Neighborhood Streetlights – Contract will install additional streetlighting within the Westwood Neighborhood.

Senior Activity Center – Parking lot paving and ADA accessibility improvements.

Repaired a failed 36-inch water transmission main crossing under Redwood Creek with a 20-inch liner in the host pipe to reinstate ﬂow without impacting the creek.

Replaced 1,550 linear-feet of 4-inch and 6-inch 1942-era cast iron pipe with 6-inch C-900 PVC water main.

Constructed $6M of improvements to a narrow access road and bridges through challenging terrain to stabilize the access trail to the Milliken Treatment Plant intake structure that was severely damaged during the 2017 Atlas Fire.

Implemented revised water rates for the ﬁve-year period starting Jan 2024, with updates each October through 2027. Rates will increase water infrastructure capital investments from $6M per year to $8M in 2028 and fund a planned bond issuance of $100 million in 2027 to be used for Hennessey Treatment Plant improvements and other capital projects.

Traﬃc Safety for All Modes of Travel
Established quarterly meetings with Traﬃc Engineering and Risk Management to review injury collisions for both enforcement and engineering improvements.

Submitted funding grant applications based on approved transportation plans:

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ATTACHMENT 1
Highway Safety Improvement Program (HSIP) grant for $576,000 for pedestrian safety improvements by upgrading traﬃc signal controllers at 14 intersections to provide leading pedestrian intervals, adding pedestrian countdown signals at one intersection, and adding a protected left turn signal at one intersection.

Transportation Fund for Clean Air (TFCA) grant for $71,000 to install Rectangular Rapid Flashing Beacon (RRFB) pedestrian safety devices near schools at the intersections of El Capitan Way/Beckworth Drive, Oxford Street/Briarwood Street, and Park Avenue/Santa Clara Street.

Active Transportation Program (ATP) grant for $14,020,000 for complete streets infrastructure improvements (including bike lanes, Class I shared-use path, sidewalks, pedestrian crossing enhancements, etc.) along the Imola corridor from Foster Road to 4th Avenue.

Awarded grants for:

Safe Streets and Roads for All (SS4A) grant for $280,000 to develop a complete street corridor study for Redwood Road from Dry Creek Road to Solano Avenue and along Solano Avenue to the Vine Trail, as well as a demonstration project with quick build bulb-outs and pedestrian crossing improvements at multiple locations throughout the City.

Federal Safe Streets and Roads for All (SS4A) grant for $400,000 to complete a corridor study along the length of Jeﬀerson Street to identify infrastructure improvements that will reduce roadway deaths and serious injuries.

Two Highway Safety Improvement Program (HSIP) grants totally more than $1M for safety improvements including Rectangular Rapid Flashing Beacons, ADA curb ramps, signage and striping improvements, curb extensions, and high friction surface treatments at locations on the City’s high injury network as identiﬁed by the Local Roadway Safety Plan.

Installed Rectangular Rapid Flashing Beacons at high priority intersections, including:

Rowena/Partrick, Yajome/Bale, and Seminary/3rd street.

School locations: Linda Vista Avenue at Pueblo Vista Magnet School and Trower Avenue/Solomon Avenue at Vintage High School were installed.

Vine Trail Crossings: ﬁve street crossings within the City Assessed all local school zones for striping needs; assessments resulted in the refreshing of six areas.

Installed All-Way stop at Redwood Road and Dry Creek Road and installed sharrow on Class III bicycle routes.

Lowered speed limits in Downtown to 20 mile per hour.

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ATTACHMENT 1
City of Napa by the Numbers: Overview &
Statistical Information
FY 2025/26 and 2026/27

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ATTACHMENT 1

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ATTACHMENT 1

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ATTACHMENT 1

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ATTACHMENT 1
OpenGov
Add links

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ATTACHMENT 1

Budget Overview

Fiscal Years
2025/26 and 2026/27

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ATTACHMENT 1
Revenues by Category
Data Updated: May 28, 2025, 12:35 PM
Revenues
Amount
All Funds - Revenue by Category
11 - Property Tax
12 - Sales Tax
13 - Transient Oc…
14 - Business Lic…
15 - Other Taxes
20 - Licenses and…
30 - Charges for …
40 - Intergovernm…
50 - Investment E…
52 - Financing Re…
55 - Misc Revenu…
81 - Transfers In
Proposed Budget - FY2026 Proposed Budget - FY2027
$0
$100M
$200M
$300M
$400M
$500M
All Funds - Revenue by Category
Revenues
11 - Property Tax $53,759,522 $55,834,166
12 - Sales Tax $56,079,297 $57,435,320
13 - Transient Occup Tax $32,205,880 $32,848,518
14 - Business License Tax $6,188,965 $6,392,936
15 - Other Taxes $2,741,560 $2,792,110
20 - Licenses and Permit $3,892,338 $4,022,229
30 - Charges for Service $135,968,644 $141,306,980
40 - Intergovernmental $28,014,074 $28,440,571
50 - Investment Earnings $5,980,119 $5,997,276
52 - Financing Revenues $727,500 $727,500
55 - Misc Revenues $1,787,050 $1,645,750
81 - Transfers In $65,023,558 $61,423,191
REVENUES TOTAL $392,368,507 $398,866,547
All Funds by Category

PROPOSED BUDGET
FY2026 FY2027

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ATTACHMENT 1
Expenditures by Category
Data Updated: May 28, 2025, 12:35 PM
Expenses
Amount
All Funds - Expenditures by Category
60 - Salaries and …
61 - Benefits
70 - Services - Ex…
71 - Debt Service
72 - Services - Int…
75 - Materials & S…
77 - Capital Outlay
82 - Transfers Out
Proposed Budget - FY2026 Proposed Budget - FY2027
$0
$100M
$200M
$300M
$400M
$500M
All Funds - Expenditures by Category
Expenses
60 - Salaries and Wages $76,144,861 $77,020,021
61 - Benefits $47,938,345 $50,818,715
70 - Services - External $125,864,135 $126,541,739
71 - Debt Service $5,501,442 $5,406,692
72 - Services - Internal $16,694,071 $18,579,889
75 - Materials & Supplies $20,282,715 $20,510,620
77 - Capital Outlay $45,997,177 $35,944,750
82 - Transfers Out $66,327,972 $62,369,713
EXPENSES TOTAL $404,750,718 $397,192,139

PROPOSED BUDGET
FY2026 FY2027

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ATTACHMENT 1
Revenue Comparison
Data Updated: May 27, 2025, 8:21 PM
Revenues
Amount
11 - Property Tax
12 - Sales Tax
13 - Transient Oc…
14 - Business Lic…
15 - Other Taxes
20 - Licenses and…
30 - Charges for …
40 - Intergovernm…
50 - Investment E…
52 - Financing Re…
55 - Misc Revenu…
81 - Transfers In
Actual - FY2024 Revised - FY2025 Projected - FY2025 Proposed - FY2026 Proposed - FY2027 $0
$100M
$200M
$300M
$400M
$500M
Revenues
11 - Property Tax $51,106,139 $51,369,070 $51,992,691 $53,759,522 $55,834,166 12 - Sales Tax $32,811,777 $38,897,320 $38,905,554 $56,079,297 $57,435,320 13 - Transient Occup Tax $31,913,165 $31,958,000 $31,832,043 $32,205,880 $32,848,518 14 - Business License Tax $4,642,480 $5,981,600 $5,994,600 $6,188,965 $6,392,936 15 - Other Taxes $2,733,299 $2,692,000 $2,692,000 $2,741,560 $2,792,110 20 - Licenses and Permit $3,855,486 $4,240,820 $3,918,520 $3,892,338 $4,022,229 30 - Charges for Service $125,520,856 $132,030,366 $126,944,605 $135,968,644 $141,306,980 40 - Intergovernmental $40,939,747 $54,438,594 $43,543,962 $28,014,074 $28,440,571 50 - Investment Earnings $14,572,455 $4,881,520 $9,188,210 $5,980,119 $5,997,276 52 - Financing Revenues $408,892 $1,403,125 $455,400 $727,500 $727,500 55 - Misc Revenues $14,434,260 $2,202,084 $1,600,715 $1,787,050 $1,645,750 81 - Transfers In $62,186,826 $51,092,648 $51,098,996 $65,023,558 $61,423,191 REVENUES TOTAL $385,125,382 $381,187,146 $368,167,296 $392,368,507 $398,866,547 Expense Comparison
All Fund Comparison
FY 2025/26 and 2026/27

ACTUAL REVISED PROJECTED PROPOSED
FY2024 FY2025 FY2025 FY2026 FY2027

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ATTACHMENT 1
Data Updated: May 27, 2025, 8:21 PM
Expenses
Amount
60 - Salaries and …
61 - Benefits
70 - Services - Ex…
71 - Debt Service
72 - Services - Int…
75 - Materials & S…
77 - Capital Outlay
82 - Transfers Out
Actual - FY2024 Revised - FY2025 Projected - FY2025 Proposed - FY2026 Proposed - FY2027 $0
$100M
$200M
$300M
$400M
$500M
$600M
Expenses
60 - Salaries and Wages $68,471,343 $71,898,006 $68,475,245 $76,144,861 $77,020,021 61 - Benefits $51,077,354 $43,917,139 $42,809,327 $47,938,345 $50,818,715 70 - Services - External $103,455,855 $150,178,998 $130,096,518 $125,864,135 $126,541,739 71 - Debt Service $9,328,632 $5,775,875 $5,759,023 $5,501,442 $5,406,692 72 - Services - Internal $14,111,975 $15,107,771 $15,071,269 $16,694,071 $18,579,889 75 - Materials & Supplies $17,411,622 $22,277,932 $19,426,107 $20,282,715 $20,510,620 77 - Capital Outlay $31,274,443 $166,125,667 $116,346,609 $45,997,177 $35,944,750 82 - Transfers Out $62,186,826 $53,289,895 $57,085,175 $66,327,972 $62,369,713 EXPENSES TOTAL $357,318,050 $528,571,284 $455,069,273 $404,750,718 $397,192,139

ACTUAL REVISED PROJECTED PROPOSED
FY2024 FY2025 FY2025 FY2026 FY2027

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ATTACHMENT 1
Revenue by Fund
All Fund Revenue Comparison
Revenues
General fund
General $133,518,141 $133,250,557 $134,189,754 $141,067,921 $145,380,768 General Non-Recurring $7,452,570 $7,750,979 $7,550,722 $5,767,124 $2,776,004 Measure G – $5,140,000 $5,140,000 $22,373,130 $23,046,816 General ARPA $4,122,540 $8,433,948 $8,433,948 $0 $0
GENERAL FUND TOTAL $145,093,251 $154,575,485 $155,314,424 $169,208,175 $171,203,588 Special revenue funds
Gas Tax $2,085,823 $2,066,710 $2,159,666 $2,163,239 $2,206,505 RMRA $2,022,402 $1,994,480 $2,045,430 $2,118,339 $2,126,339 Traffic Safety $193,657 $160,000 $160,000 $160,000 $160,000 Red Light Camera $23,206 $510,500 $311,500 $2,022,000 $2,010,500 Measure T Road Maint $10,299,581 $10,477,500 $10,477,500 $0 $0 Measure U – – $0 $10,000,000 $10,000,000
Golf Course $62,077 $41,000 $45,000 $45,000 $47,000
Enhanced Infra Financing Distr $222,490 $385,150 $388,150 $426,890 $560,498 DIF Big Ranch $466,476 $19,500 $30,000 $19,500 $19,500
DIF Fire/Paramedic $252,945 $203,000 $87,500 $82,500 $83,000 DIF Affordable Housing $1,895,424 $1,356,000 $1,596,218 $1,356,000 $1,356,000 DIF Las Flores Rec Center $181 $50 $60 $50 $50
DIF Linda Vista $735 $11,500 $1,000 $11,500 $11,500
DIF Lone Oak Drainage $118 – – – –
DIF N Jefferson Parks $70 $10 $25 $0 $0
DIF N Jefferson Traffic $31,392 $24,500 $2,000 $24,500 $24,500 DIF Orchard Parks $205 $1,040 $100 $100 $100
DIF Orchard Traffic $2,202 $500 $1,000 $500 $500
DIF Park Acq & Dev $757,724 $608,630 $0 $608,630 $608,630 DIF Parking $149,878 $31,210 $0 $31,210 $31,210
DIF Redwood Rd $12,179 $2,000 $4,500 $2,000 $2,000
DIF Street Improvement $129,109 $525,500 $200,000 $225,500 $225,500 DIF Underground Utility $205,490 $120,000 $232,000 $120,000 $120,000 Fair Share Contrib/Mitigat $2,004,411 $35,000 $60,000 $200,000 $200,000 Public Art $195,279 $114,440 $35,400 $70,800 $70,800
Property Development Tax $31,052 $23,000 $28,500 $23,000 $23,000 Public Infrastructure In Lieu $10,640 $500 $5,500 $500 $500 Parking $1,148,605 $804,610 $804,610 $1,024,121 $1,054,342 Alston Park Trust $29,234 $25,620 $25,500 $25,620 $25,820 Youth Services Diversion Prog $2,022 $1,000 $1,000 $1,000 $1,000 Measure F 1% TOT Aff Hsg $2,729,113 $2,587,500 $2,764,337 $2,556,500 $2,605,500 Encampment Resolution Grant $10,754,994 – $108,750 $0 $0 CDBG $1,065,786 $2,363,601 $2,411,622 $776,024 $776,024 Fund Summaries

ACTUAL REVISED PROJECTED PROPOSED
FY2024 FY2025 FY2025 FY2026 FY2027

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ATTACHMENT 1
HOME Program $307,187 $803,500 $24,664 $303,500 $303,500 CalHome Program $14,010 $106,790 $4,905 $10,500 $10,500 Perm Local Housing Allocation $318,210 $1,591,050 $1,068,684 $380,000 $380,000 Damage Reimbursement $19,282 $102,000 $103,500 $103,000 $103,000 PD Grants – $854,995 $0 $0 $0
Fire SR – $10,000 $10,000 $0 $0
Administration SR – $161,872 $161,872 $0 $0
AD Altavina Maint Dist $11,420 $11,000 $11,000 $11,000 $11,000 AD Chaudhary Estates $1,495 $1,400 $1,400 $1,400 $1,400 AD Dry Creek Village $2,389 $2,300 $0 $2,280 $2,280
AD Fox Ridge $3,272 $3,000 $3,000 $3,000 $3,000
AD Glencar Estates $2,435 $2,320 $2,320 $2,320 $2,320
AD Hill View Park $2,149 $1,610 $1,610 $1,610 $1,610
AD Hyde Park I $2,303 $2,200 $2,200 $2,200 $2,200
AD Lake Park $339,157 $195,500 $195,500 $220,000 $220,000 AD Linda Vista $50,835 $11,440 $11,440 $11,440 $11,440
AD Mills $1,695 $1,600 $1,600 $1,600 $1,600
AD Napa Valley Corp Park $14,984 $31,540 $0 $13,500 $13,500 AD Oak Ridge $4,116 $3,280 $3,280 $3,280 $3,280
AD Orchard Estates $3,122 $3,000 $3,000 $3,000 $3,000
AD Oxford Garden $967 $960 $960 $960 $960
AD Rancho Las Flores $4,355 $4,080 $4,080 $4,080 $4,080 AD River Park Maintenance $649,542 $401,500 $432,000 $447,000 $447,000 AD Silverado Creek $33,878 $32,000 $32,000 $32,000 $32,000 AD Sunrise Meadows $2,467 $2,400 $2,400 $2,400 $2,400
AD Tierra Grove $5,149 $4,500 $4,500 $4,500 $4,500
AD Trancas $1,705 $1,500 $0 $1,700 $1,700
AD Vineyard Vista $2,090 $2,000 $0 $2,080 $2,080
AD Walnut Grove $662 $550 $550 $550 $550
AD Woodside $1,605 $1,600 $1,600 $1,600 $1,600
Storm Drain Fees $3,387 – – – –
Tourism Improvement District $1,242,144 $1,220,200 $1,120,459 $1,242,200 $1,266,200 Business Dist Downtown $221,406 $256,930 $257,330 $264,635 $272,340 Business Dist Oxbow $46,485 $52,830 $52,830 $54,415 $56,000 Prop & Business Impr District $528,718 $507,190 $527,139 $691,061 $551,082 SPECIAL REVENUE FUNDS TOTAL $40,627,121 $30,882,688 $28,032,691 $27,917,834 $28,066,440 Capital projects funds
City Capital Projects $32,241,705 $33,532,284 $30,913,654 $30,572,759 $26,672,158 Streets and Sidewalks Fund $5,797,000 $6,800,000 $6,800,000 $9,317,000 $9,587,000 CAPITAL PROJECTS FUNDS TOTAL $38,038,705 $40,332,284 $37,713,654 $39,889,759 $36,259,158 Enterprise funds
Materials Diverson-Operating $43,905,837 $47,607,750 $48,438,704 $47,376,900 $47,528,400 Materials Diversion-CIP $733,000 $1,500,000 $1,500,000 $3,000,000 $4,000,000 Materials Diversion-NR $708,289 $750,000 $750,000 $500,000 $400,000 Water Utility-Operating $40,448,541 $44,014,975 $45,725,705 $47,909,850 $50,588,350 Water Utility-CIP $19,908,739 $12,376,594 $1,978,782 $7,800,000 $9,300,000 Water Utility-NR $289,859 $628,149 $0 $0 $0
ENTERPRISE FUNDS TOTAL $105,994,264 $106,877,467 $98,393,191 $106,586,750 $111,816,750 Internal service funds
Fleet $5,902,627 $4,893,880 $5,142,758 $5,013,063 $4,990,034 Fleet Fire Apparatus $3,503,065 $889,400 $927,763 $889,788 $890,184 Information Technology $475,450 $576,240 $593,730 $486,200 $486,200 General Liability $8,781,128 $10,283,090 $9,763,090 $10,665,888 $12,496,976 Workers Compensation $5,758,759 $5,745,810 $6,020,810 $6,174,353 $6,706,798 Unemployment $63,208 $99,470 $59,000 $53,000 $53,000
Postemployment Benefits $4,590,860 $2,703,470 $2,605,269 $1,599,184 $1,616,538 Equipment Replacement $198,546 $157,000 $172,000 $165,000 $165,000

ACTUAL REVISED PROJECTED PROPOSED
FY2024 FY2025 FY2025 FY2026 FY2027

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ATTACHMENT 1
INTERNAL SERVICE FUNDS TOTAL $29,273,644 $25,348,360 $25,284,420 $25,046,476 $27,404,730 REVENUES TOTAL $359,026,985 $358,016,284 $344,738,380 $368,648,994 $374,750,666 Housing Authority of Napa Fund
Laurel Manor $498,779 $441,410 $448,785 $444,910 $444,910 Seminary Street $304,103 $243,000 $296,556 $244,500 $244,500 Section 8 $20,076,778 $21,716,239 $21,925,204 $22,304,519 $22,680,744 20% Low/Mod Income $119,065 $175,500 $200,067 $175,500 $175,500 Local Housing $573,997 $390,650 $357,064 $367,400 $382,121 Continuum of Care Program $114,437 $202,063 $199,240 $180,684 $186,106 Housing 5% RDA Supplemental $4,759 $2,000 $2,000 $2,000 $2,000 HOUSING AUTHORITY OF NAPA FUND TOTAL $21,691,918 $23,170,862 $23,428,916 $23,719,513 $24,115,881 All Fund Summary $380,718,903 $381,187,146 $368,167,296 $392,368,507 $398,866,547 Expenditures by Fund
Expenses
General fund
General $129,059,385 $139,697,488 $137,309,896 $140,941,424 $145,079,740 General Non-Recurring $5,274,554 $11,634,365 $9,699,966 $7,670,802 $4,175,118 Measure G – $5,000,000 $5,000,000 $22,250,786 $23,133,331 General ARPA $4,123,012 $8,471,988 $8,395,531 $0 $0
GENERAL FUND TOTAL $138,456,950 $164,803,841 $160,405,393 $170,863,012 $172,388,189 Special revenue funds
Gas Tax $1,457,565 $1,929,770 $1,929,770 $3,152,472 $2,055,141 RMRA $1,987,059 $2,317,900 $2,317,900 $2,321,030 $2,171,791 Traffic Safety $49,753 $258,845 $73,155 $61,708 $61,776 Red Light Camera $115,779 $499,843 $438,880 $1,127,238 $1,132,061 Measure T Road Maint $11,867,896 $11,221,045 $11,221,045 $2,814,917 $4,500 Measure U – – $0 $9,000,000 $9,900,000
Golf Course $30,796 $27,000 $27,000 $28,000 $29,000
Enhanced Infra Financing Distr $48,242 $75,670 $75,670 $36,647 $37,055 DIF Big Ranch $771 $1,000 $1,000 $1,000 $1,000
DIF Fire/Paramedic $48,575 $57,500 $50,095 $50,100 $50,100 DIF Affordable Housing $319,640 $5,102,005 $4,460,304 $551,397 $569,731 DIF Las Flores Rec Center $2 $10 $10 $10 $10
DIF Linda Vista $9 $1,620 $1,620 $1,620 $1,620
DIF Lone Oak Drainage $2 $500 $500 $500 $500
DIF N Jefferson Parks $1 $10 $5 $10 $10
DIF N Jefferson Traffic $922,429 $2,500 $502,500 $2,500 $2,500 DIF Orchard Parks $3 $100 $50 $50 $50
DIF Orchard Traffic $28 $500 $500 $500 $500
DIF Park Acq & Dev $7,140 $15,500 $0 $1,215,500 $15,500 DIF Parking $1,925 $202,000 $1,500 $2,000 $2,000
DIF Redwood Rd $156 $500 $500 $500 $500
DIF Street Improvement $500,000 $500,500 $500,500 -$599,500 $500 DIF Underground Utility $1,008 $3,500 $3,500 $3,500 $3,500 Fair Share Contrib/Mitigat $387 $1,000 $1,000 $1,000 $1,000 Public Art $31,660 $63,666 $63,666 $185,826 $11,139
Property Development Tax $198 $500 $500 $500 $500
Public Infrastructure In Lieu $137 – – – –
Parking $779,986 $878,650 $819,897 $1,151,330 $1,121,610 Alston Park Trust $93 $124,464 $75,100 $22,500 $22,500
Youth Services Diversion Prog $3,136 $5,200 $5,200 $5,200 $5,200

ACTUAL REVISED PROJECTED PROPOSED
FY2024 FY2025 FY2025 FY2026 FY2027

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ATTACHMENT 1
Measure F 1% TOT Aff Hsg $560,921 $4,029,880 $4,004,433 $172,824 $178,751 Encampment Resolution Grant $10,754,994 $8,047,680 $8,050,622 $0 $0 CDBG $1,076,347 $1,952,416 $1,697,265 $707,462 $713,776 HOME Program $174,764 $1,763,060 $169,968 $806,558 $806,820 CalHome Program $163,741 $361,242 $45,717 $68,520 $68,708 Perm Local Housing Allocation $590,370 $954,324 $484,939 $374,859 $376,807 Damage Reimbursement $81,772 $73,611 $73,611 $400 $400
PD Grants – $854,995 $45,447 $1,910 $1,930
Fire SR – $10,000 $10,000 $0 $0
Administration SR – $161,872 $161,872 $0 $0
AD Altavina Maint Dist $3,642 $9,150 $5,200 $9,150 $9,150 AD Chaudhary Estates $496 $2,100 $600 $1,400 $1,850
AD Dry Creek Village $1,485 $1,200 $500 $2,200 $2,200
AD Fox Ridge $3,343 $8,950 $1,850 $2,850 $2,850
AD Glencar Estates $1,367 $2,100 $900 $2,300 $2,300
AD Hill View Park $840 $1,650 $400 $1,600 $1,600
AD Hyde Park I $1,539 $1,750 $950 $2,150 $2,150
AD Lake Park $5,689 $14,060 $14,060 $14,381 $14,465
AD Linda Vista $673 $820 $820 $824 $825
AD Mills $829 $1,600 $750 $1,600 $1,600
AD Napa Valley Corp Park $5,965 $10,500 $10,500 $10,500 $10,500 AD Oak Ridge $1,996 $7,750 $650 $3,250 $3,250
AD Orchard Estates $1,866 $1,950 $1,350 $2,950 $2,950
AD Oxford Garden $495 $2,350 $650 $950 $950
AD Rancho Las Flores $3,778 $9,700 $1,900 $4,000 $4,000 AD River Park Maintenance $8,461 $8,960 $8,960 $130,483 $10,822 AD Silverado Creek $11,129 $22,770 $12,220 $22,528 $22,581 AD Sunrise Meadows $2,417 $2,660 $1,660 $2,360 $2,360
AD Tierra Grove $857 $1,150 $750 $1,150 $1,150
AD Trancas $2,797 $3,400 $1,850 $1,850 $1,850
AD Vineyard Vista $1,415 $4,200 $700 $2,000 $2,000
AD Walnut Grove $139 $210 $160 $510 $510
AD Woodside $2,491 $3,300 $1,350 $1,350 $1,350
Storm Drain Fees $601 $1,080 $1,080 $851 $865
Tourism Improvement District $1,311,150 $1,684,349 $1,579,349 $1,436,946 $1,288,622 Business Dist Downtown $220,399 $256,840 $256,840 $264,545 $272,250 Business Dist Oxbow $45,933 $52,850 $52,850 $54,436 $56,021 Prop & Business Impr District $527,723 $506,660 $525,500 $690,500 $550,500 SPECIAL REVENUE FUNDS TOTAL $33,746,796 $44,124,437 $39,799,590 $25,940,202 $21,620,007 Capital projects funds
City Capital Projects $21,559,702 $99,641,322 $103,187,099 $33,692,927 $27,200,000 Streets and Sidewalks Fund $5,575,921 $8,708,739 $6,092,630 $9,718,159 $9,988,833 CAPITAL PROJECTS FUNDS TOTAL $27,135,623 $108,350,061 $109,279,729 $43,411,086 $37,188,833 Enterprise funds
Materials Diverson-Operating $46,334,006 $49,824,281 $47,083,850 $52,579,587 $55,143,975 Materials Diversion-CIP $1,430 $1,526,895 $1,490 $3,003,246 $1,203,376 Materials Diversion-NR $414,606 $1,017,248 $630,080 $513,328 $413,862 Water Utility-Operating $44,569,378 $44,371,512 $41,897,787 $47,859,919 $50,528,298 Water Utility-CIP $1,871,956 $52,635,177 $6,736,740 $8,664,440 $5,405,373 Water Utility-NR $10,319,645 $2,557,119 $81,320 $570,917 $401,354 ENTERPRISE FUNDS TOTAL $103,511,020 $151,932,231 $96,431,267 $113,191,437 $113,096,238 Internal service funds
Fleet $6,645,539 $10,752,150 $10,724,034 $4,599,205 $5,776,739 Fleet Fire Apparatus $719,098 $2,735,897 $2,293,612 $2,278,200 $453,200 Information Technology $607,559 $515,329 $1,550 $351,900 $351,900 General Liability $8,206,009 $11,480,456 $7,566,661 $10,334,931 $11,633,428 Workers Compensation $6,025,682 $6,033,276 $1,016,170 $6,639,844 $7,193,163

ACTUAL REVISED PROJECTED PROPOSED
FY2024 FY2025 FY2025 FY2026 FY2027

Page 28 of 572 ends

ATTACHMENT 1
Unemployment $21,600 $100,000 $100,000 $100,000 $100,000 Postemployment Benefits $693,576 $2,095,000 $4,095,000 $1,146,184 $1,163,538 Equipment Replacement $294,569 $76,875 $76,875 $700 $700 INTERNAL SERVICE FUNDS TOTAL $23,213,632 $33,788,981 $25,873,902 $25,450,964 $26,672,668 EXPENSES TOTAL $326,064,021 $502,999,552 $431,789,881 $378,856,701 $370,965,935 Housing Authority of Napa Fund
Laurel Manor $411,873 $411,230 $450,171 $759,027 $777,450 Seminary Street $330,716 $378,740 $350,028 $392,931 $298,530 Section 8 $20,456,665 $22,474,209 $20,699,905 $22,470,775 $22,856,725 20% Low/Mod Income $111,108 $310,890 $300,979 $406,923 $416,078 Local Housing $558,394 $646,130 $122,275 $537,683 $545,267 Continuum of Care Program $117,815 $202,343 $208,294 $181,008 $186,460 Housing 5% RDA Supplemental $361 $1,000 $558 $1,038 $1,062 HOUSING AUTHORITY OF NAPA FUND TOTAL $21,986,931 $24,424,542 $22,132,210 $24,749,385 $25,081,572 All Funds Summary $348,050,952 $527,424,094 $453,922,091 $403,606,086 $396,047,507 The Actual amounts for Proprietary Enterprise Funds and Proprietary Internal Service Funds include year- end capital journal entries, including the posting of depreciation expenses and the reduction to capital expenditures (expenditures are reduced and balance sheet assets are increased).

ACTUAL REVISED PROJECTED PROPOSED
FY2024 FY2025 FY2025 FY2026 FY2027

Page 29 of 572 ends

ATTACHMENT 1
Fund Fund Type Fund Name Department
24/25
Projected
Available
Fund Balance
24/25
Projected
Revenue
24/25 Projected
Expenditures
25/26 Projected
Available Fund
Balance
100 General Fund General General
Services $11,609,357 134,189,754 137,309,896 8,489,214.75 101 General Fund General Non-
Recurring
General
Services $7,434,068 7,550,722 9,699,966 5,284,823.89
102 General Fund Measure G General
Services $0 5,140,000 5,000,000 140,000
110 General Fund ARPA General
Services $0 8,433,948 8,395,531 38,417
General Fund $19,043,425 155,314,424 160,405,393 13,952,455.64 201
Special
Revenue
Funds
Gas Tax Public Works $780,647 2,159,666 1,929,770 1,010,543.19 202
Special
Revenue
Funds
RMRA Public Works $453,596 2,045,430 2,317,900 181,125.5 203
Special
Revenue
Funds
Traffic Safety Police $328,609 160,000 73,155 415,453.76 204
Special
Revenue
Funds
Red Light Camera Police $388,273 311,500 438,880 260,893.08 205
Special
Revenue
Funds
Measure T Road
Maint Public Works $3,046,678 10,477,500 11,221,045 2,303,133.21 206
Special
Revenue
Funds
Measure U Public Works $0 0 0 0
207
Special
Revenue
Funds
Golf Course Parks and
Recreation -$1,445,881 45,000 27,000 -1,427,880.69
208
Special
Revenue
Funds
Enhanced Infra
Financing Distr
Community
Development $174,248 388,150 75,670 486,728.39
210
Special
Revenue
Funds
DIF Big Ranch Public Works $1,599,256 30,000 1,000 1,628,255.6 211
Special
Revenue
Funds
DIF
Fire/Paramedic Fire -$3,088,265 87,500 50,095 -3,050,860.24 212
Special
Revenue
Funds
DIF Affordable
Housing City Manager $7,380,467 1,596,218 4,460,304 4,516,381.4 213
Special
Revenue
Funds
DIF Las Flores
Rec Center
Parks and
Recreation $4,039 60 10 4,089.31
214
Special
Revenue
Funds
DIF Linda Vista Public Works $16,978 1,000 1,620 16,358.24 215
Special
Revenue
Funds
DIF Lone Oak
Drainage Public Works $2,636 0 500 2,136.14
216
Special
Revenue
Funds
DIF N Jefferson
Parks
Parks and
Recreation $1,559 25 5 1,579.48
217
Special
Revenue
Funds
DIF N Jefferson
Traffic Public Works $55,952 2,000 502,500 -444,548.45
218
Special
Revenue
Funds
DIF Orchard Parks Parks and
Recreation $2,785 100 50 2,835.46
219
Special
Revenue
Funds
DIF Orchard Traffic Public Works $49,079 1,000 500 49,579.37 220
Special
Revenue
Funds
DIF Park Acq &
Dev
Parks and
Recreation $12,538,049 0 0 12,538,048.75
Fund Balances

Page 30 of 572 ends

ATTACHMENT 1
Fund Fund Type Fund Name Department
24/25
Projected
Available
Fund Balance
24/25
Projected
Revenue
24/25 Projected
Expenditures
25/26 Projected
Available Fund
Balance
221
Special
Revenue
Funds
DIF Parking Community
Development $3,345,805 0 1,500 3,344,305.04
222
Special
Revenue
Funds
DIF Redwood Rd Public Works $271,470 4,500 500 275,469.73 223
Special
Revenue
Funds
DIF Street
Improvement Public Works -$633,001 200,000 500,500 -933,501.19 224
Special
Revenue
Funds
DIF Underground
Utility Public Works $1,712,558 232,000 3,500 1,941,057.58 225
Special
Revenue
Funds
Fair Share
Contrib/Mitigat Public Works $2,068,859 60,000 1,000 2,127,858.78 230
Special
Revenue
Funds
Public Art Parks and
Recreation $605,805 35,400 63,666 577,539.41
232
Special
Revenue
Funds
Property
Development Tax Public Works $352,041 28,500 500 380,041.1 234
Special
Revenue
Funds
Public
Infrastructure In
Lieu
Public Works $237,153 5,500 0 242,652.89
236
Special
Revenue
Funds
Parking Community
Development $1,367,557 804,610 819,897 1,352,269.76
238
Special
Revenue
Funds
Alston Park Trust Parks and
Recreation $174,800 25,500 75,100 125,200.4
240
Special
Revenue
Funds
Youth Services
Diversion Prog Police $41,964 1,000 5,200 37,764.34
255
Special
Revenue
Funds
Measure F 1%
TOT Aff Hsg City Manager $7,598,417 2,764,337 4,004,433 6,358,320.72 257
Special
Revenue
Funds
Encampment
Resolution Grant City Manager $10,146,285 108,750 8,050,622 2,204,413.47 260
Special
Revenue
Funds
CDBG City Manager $4,380,643 2,411,622 1,697,265 5,094,999.95 270
Special
Revenue
Funds
HOME Program City Manager $9,021,146 24,664 169,968 8,875,842.1 275
Special
Revenue
Funds
CalHome Program City Manager $252,391 4,905 45,717 211,578.73 285
Special
Revenue
Funds
Perm Local
Housing Allocation City Manager -$638,438 1,068,684 484,939 -54,692.58 290
Special
Revenue
Funds
Damage
Reimbursement City Manager $142,416 103,500 73,611 172,304.52 292
Special
Revenue
Funds
Police SR Police $0 0 45,447 -45,447
293
Special
Revenue
Funds
Fire SR Fire $0 10,000 10,000 0
297
Special
Revenue
Funds
Administration SR General
Services $0 161,872 161,872 0
401
Special
Revenue
Funds
AD Altavina Maint
Dist
Parks and
Recreation $12,922 11,000 5,200 18,721.71
402
Special
Revenue
Funds
AD Chaudhary
Estates
Parks and
Recreation $2,740 1,400 600 3,540.19
403
Special
Revenue
Funds
AD Dry Creek
Village
Parks and
Recreation $2,844 0 500 2,344.14
404
Special
Revenue
Funds
AD Fox Ridge Parks and
Recreation $7,867 3,000 1,850 9,017.1
405
Special
Revenue
Funds
AD Glencar
Estates
Parks and
Recreation $3,395 2,320 900 4,814.72
406
Special
Revenue
Funds
AD Hill View Park Parks and
Recreation $4,819 1,610 400 6,029.22
407
Special
Revenue
Funds
AD Hyde Park I Parks and
Recreation $2,710 2,200 950 3,959.7
408
Special
Revenue
Funds
AD Lake Park Public Works $2,921,294 195,500 14,060 3,102,733.6

Page 31 of 572 ends

ATTACHMENT 1
Fund Fund Type Fund Name Department
24/25
Projected
Available
Fund Balance
24/25
Projected
Revenue
24/25 Projected
Expenditures
25/26 Projected
Available Fund
Balance
409
Special
Revenue
Funds
AD Linda Vista Parks and
Recreation $1,035,451 11,440 820 1,046,071.32
410
Special
Revenue
Funds
AD Mills Parks and
Recreation $2,804 1,600 750 3,654.44
411
Special
Revenue
Funds
AD Napa Valley
Corp Park
Parks and
Recreation $45,754 0 10,500 35,254.17
412
Special
Revenue
Funds
AD Oak Ridge Parks and
Recreation $7,918 3,280 650 10,548.23
413
Special
Revenue
Funds
AD Orchard
Estates
Parks and
Recreation $3,419 3,000 1,350 5,068.61
414
Special
Revenue
Funds
AD Oxford Garden Parks and
Recreation $458 960 650 768.26
415
Special
Revenue
Funds
AD Rancho Las
Flores
Parks and
Recreation $5,332 4,080 1,900 7,512.11
416
Special
Revenue
Funds
AD River Park
Maintenance Public Works $3,440,963 432,000 8,960 3,864,003.15 417
Special
Revenue
Funds
AD Silverado
Creek
Parks and
Recreation $52,526 32,000 12,220 72,305.51
418
Special
Revenue
Funds
AD Sunrise
Meadows
Parks and
Recreation $1,453 2,400 1,660 2,193.45
419
Special
Revenue
Funds
AD Tierra Grove Parks and
Recreation $12,610 4,500 750 16,359.56
420
Special
Revenue
Funds
AD Trancas Parks and
Recreation -$289 0 1,850 -2,139.31
421
Special
Revenue
Funds
AD Vineyard Vista Parks and
Recreation $676 0 700 -24.34
422
Special
Revenue
Funds
AD Walnut Grove Parks and
Recreation $2,826 550 160 3,216.07
423
Special
Revenue
Funds
AD Woodside Parks and
Recreation -$786 1,600 1,350 -535.9
424
Special
Revenue
Funds
Storm Drain Fees Public Works $64,004 0 1,080 62,924.17 430
Special
Revenue
Funds
Tourism
Improvement
District
Community
Development $886,631 1,120,459 1,579,349 427,741.05
432
Special
Revenue
Funds
Business Dist
Downtown
Community
Development -$2,657 257,330 256,840 -2,166.7
434
Special
Revenue
Funds
Business Dist
Oxbow
Community
Development $6,551 52,830 52,850 6,531.11
436
Special
Revenue
Funds
Prop & Business
Impr District
Community
Development -$6,539 527,139 525,500 -4,900.14
Special
Revenue
Funds
$71,254,273 28,032,691 39,799,590 59,487,374.45
300 Capital
projects funds
City Capital
Projects Public Works $81,999,742 30,913,654 103,187,099 9,726,297.3 302 Capital
projects funds
Streets and
Sidewalks Fund Public Works $2,924,619 6,800,000 6,092,630 3,631,989.18 Capital
projects funds $84,924,361 37,713,654 109,279,729 13,358,286.48 510
Prioprietary
Enterprise
Funds
Solid Waste &
Recycling - OPS Utilities $9,048,925 48,438,704 47,083,850 10,403,779.11 511
Prioprietary
Enterprise
Funds
Solid Waste &
Recycling - CIP Utilities $537,952 1,500,000 1,490 2,036,461.63 519
Prioprietary
Enterprise
Funds
Solid Waste &
Recycling - NR Utilities -$895,383 750,000 630,080 -775,462.52 530
Prioprietary
Enterprise
Funds
Water Utility -
Operating Utilities $1,979,315 45,725,705 41,897,787 5,807,232.75 531
Prioprietary
Enterprise
Funds
Water Utility - CIP Utilities $32,392,137 1,978,782 6,736,740 27,634,179.13

Page 32 of 572 ends

ATTACHMENT 1
Fund Fund Type Fund Name Department
24/25
Projected
Available
Fund Balance
24/25
Projected
Revenue
24/25 Projected
Expenditures
25/26 Projected
Available Fund
Balance
539
Prioprietary
Enterprise
Funds
Water Utility - NR Utilities -$189,025 0 81,320 -270,345.31 Prioprietary
Enterprise
Funds
$42,873,921 98,393,191 96,431,267 44,835,844.79
610
Proprietary
Internal
Service Funds
Fleet Public Works $16,196,239 5,142,758 10,724,034 10,614,962.71 611
Proprietary
Internal
Service Funds
Fleet Fire
Apparatus Public Works $4,432,610 927,763 2,293,612 3,066,760.63 630
Proprietary
Internal
Service Funds
Information
Technology City Manager $2,508,693 593,730 1,550 3,100,872.67 640
Proprietary
Internal
Service Funds
General Liability City Manager $3,484,070 9,763,090 7,566,661 5,680,499.37 641
Proprietary
Internal
Service Funds
Workers
Compensation City Manager $4,840,499 6,020,810 1,016,170 9,845,138.86 642
Proprietary
Internal
Service Funds
Unemployment Human
Resources $417,388 59,000 100,000 376,388.31
650
Proprietary
Internal
Service Funds
Postemployment
Benefits Finance $10,595,044 2,605,269 4,095,000 9,105,312.92 660
Proprietary
Internal
Service Funds
Equipment
Replacement Finance $961,239 172,000 76,875 1,056,363.87 Proprietary
Internal
Service Funds
$43,435,781 25,284,420 25,873,902 42,846,299.34
841
Housing
Authority of the
City of Napa
Funds
Laurel Manor City Manager $2,001,735 448,785 450,171 2,000,349.08 842
Housing
Authority of the
City of Napa
Funds
Seminary Street City Manager $803,851 296,556 350,028 750,379.26 843
Housing
Authority of the
City of Napa
Funds
Section 8 City Manager $779,281 21,925,204 20,699,905 2,004,579.7 844
Housing
Authority of the
City of Napa
Funds
20% Low/Mod
Income City Manager $1,490,593 200,067 300,979 1,389,681.33 846
Housing
Authority of the
City of Napa
Funds
Local Housing City Manager $527,569 357,064 122,275 762,357.97 847
Housing
Authority of the
City of Napa
Funds
Continuum of Care
Program City Manager -$5,196 199,240 208,294 -14,250.27 848
Housing
Authority of the
City of Napa
Funds
Housing 5% RDA
Supplemental City Manager $105,629 2,000 558 107,070.79 Housing
Authority of the
City of Napa
Funds
$5,703,462 23,428,916 22,132,210 7,000,167.86
Fund 25/26 Proposed
Revenues
25/26 Proposed
Expenditures
26/27 Projected
Available Fund
Balance
26/27 Proposed
Revenues
26/27 Proposed
Expenditures
26/27 Projected
Ending Fund
Balance
100 141,067,921 140,941,424 8,615,711.75 145,380,768 145,079,740 8,916,739.75 101 5,767,124 7,670,802 3,381,145.89 2,776,004 4,175,118 1,982,031.89 102 22,373,130 22,250,786 262,344 23,046,816 23,133,331 175,829 110 0 0 38,417 0 0 38,417
169,208,175 170,863,012 12,297,618.64 171,203,588 172,388,189 11,113,017.64 201 2,163,239 3,152,472 21,310.19 2,206,505 2,055,141 172,674.19 202 2,118,339 2,321,030 -21,565.5 2,126,339 2,171,791 -67,017.5 203 160,000 61,708 513,745.76 160,000 61,776 611,969.76 204 2,022,000 1,127,238 1,155,655.08 2,010,500 1,132,061 2,034,094.08 205 0 2,814,917 -511,783.79 0 4,500 -516,283.79
206 10,000,000 9,000,000 1,000,000 10,000,000 9,900,000 1,100,000 207 45,000 28,000 -1,410,880.69 47,000 29,000 -1,392,880.69

Page 33 of 572 ends

ATTACHMENT 1
Fund 25/26 Proposed
Revenues
25/26 Proposed
Expenditures
26/27 Projected
Available Fund
Balance
26/27 Proposed
Revenues
26/27 Proposed
Expenditures
26/27 Projected
Ending Fund
Balance
208 426,890 36,647 876,971.39 560,498 37,055 1,400,414.39 210 19,500 1,000 1,646,755.6 19,500 1,000 1,665,255.6
211 82,500 50,100 -3,018,460.24 83,000 50,100 -2,985,560.24 212 1,356,000 551,397 5,320,984.4 1,356,000 569,731 6,107,253.4 213 50 10 4,129.31 50 10 4,169.31
214 11,500 1,620 26,238.24 11,500 1,620 36,118.24
215 0 500 1,636.14 0 500 1,136.14
216 0 10 1,569.48 0 10 1,559.48
217 24,500 2,500 -422,548.45 24,500 2,500 -400,548.45
218 100 50 2,885.46 100 50 2,935.46
219 500 500 49,579.37 500 500 49,579.37
220 608,630 1,215,500 11,931,178.75 608,630 15,500 12,524,308.75 221 31,210 2,000 3,373,515.04 31,210 2,000 3,402,725.04 222 2,000 500 276,969.73 2,000 500 278,469.73
223 225,500 -599,500 -108,501.19 225,500 500 116,498.81 224 120,000 3,500 2,057,557.58 120,000 3,500 2,174,057.58 225 200,000 1,000 2,326,858.78 200,000 1,000 2,525,858.78 230 70,800 185,826 462,513.41 70,800 11,139 522,174.41
232 23,000 500 402,541.1 23,000 500 425,041.1
234 500 0 243,152.89 500 0 243,652.89
236 1,024,121 1,151,330 1,225,060.76 1,054,342 1,121,610 1,157,792.76 238 25,620 22,500 128,320.4 25,820 22,500 131,640.4
240 1,000 5,200 33,564.34 1,000 5,200 29,364.34
255 2,556,500 172,824 8,741,996.72 2,605,500 178,751 11,168,745.72 257 0 0 2,204,413.47 0 0 2,204,413.47
260 776,024 707,462 5,163,561.95 776,024 713,776 5,225,809.95 270 303,500 806,558 8,372,784.1 303,500 806,820 7,869,464.1 275 10,500 68,520 153,558.73 10,500 68,708 95,350.73
285 380,000 374,859 -49,551.58 380,000 376,807 -46,358.58 290 103,000 400 274,904.52 103,000 400 377,504.52
292 0 1,910 -47,357 0 1,930 -49,287
293 0 0 0 0 0 0
297 0 0 0 0 0 0
401 11,000 9,150 20,571.71 11,000 9,150 22,421.71
402 1,400 1,400 3,540.19 1,400 1,850 3,090.19
403 2,280 2,200 2,424.14 2,280 2,200 2,504.14
404 3,000 2,850 9,167.1 3,000 2,850 9,317.1
405 2,320 2,300 4,834.72 2,320 2,300 4,854.72
406 1,610 1,600 6,039.22 1,610 1,600 6,049.22
407 2,200 2,150 4,009.7 2,200 2,150 4,059.7
408 220,000 14,381 3,308,352.6 220,000 14,465 3,513,887.6 409 11,440 824 1,056,687.32 11,440 825 1,067,302.32
410 1,600 1,600 3,654.44 1,600 1,600 3,654.44
411 13,500 10,500 38,254.17 13,500 10,500 41,254.17
412 3,280 3,250 10,578.23 3,280 3,250 10,608.23
413 3,000 2,950 5,118.61 3,000 2,950 5,168.61
414 960 950 778.26 960 950 788.26
415 4,080 4,000 7,592.11 4,080 4,000 7,672.11
416 447,000 130,483 4,180,520.15 447,000 10,822 4,616,698.15 417 32,000 22,528 81,777.51 32,000 22,581 91,196.51
418 2,400 2,360 2,233.45 2,400 2,360 2,273.45
419 4,500 1,150 19,709.56 4,500 1,150 23,059.56
420 1,700 1,850 -2,289.31 1,700 1,850 -2,439.31
421 2,080 2,000 55.66 2,080 2,000 135.66
422 550 510 3,256.07 550 510 3,296.07
423 1,600 1,350 -285.9 1,600 1,350 -35.9
424 0 851 62,073.17 0 865 61,208.17

Page 34 of 572 ends

ATTACHMENT 1
Fund 25/26 Proposed
Revenues
25/26 Proposed
Expenditures
26/27 Projected
Available Fund
Balance
26/27 Proposed
Revenues
26/27 Proposed
Expenditures
26/27 Projected
Ending Fund
Balance
430 1,242,200 1,436,946 232,995.05 1,266,200 1,288,622 210,573.05 432 264,635 264,545 -2,076.7 272,340 272,250 -1,986.7
434 54,415 54,436 6,510.11 56,000 56,021 6,489.11
436 691,061 690,500 -4,339.14 551,082 550,500 -3,757.14 27,917,834 25,940,202 61,465,006.45 28,066,440 21,620,007 67,911,439.45 300 30,572,759 33,692,927 6,606,129.3 26,672,158 27,200,000 6,078,287.3 302 9,317,000 9,718,159 3,230,830.18 9,587,000 9,988,833 2,828,997.18 39,889,759 43,411,086 9,836,959.48 36,259,158 37,188,833 8,907,284.48 510 47,376,900 52,579,587 5,201,092.11 47,528,400 55,143,975 -2,414,482.89 511 3,000,000 3,003,246 2,033,215.63 4,000,000 1,203,376 4,829,839.63 519 500,000 513,328 -788,790.52 400,000 413,862 -802,652.52 530 47,909,850 47,859,919 5,857,163.75 50,588,350 50,528,298 5,917,215.75 531 7,800,000 8,664,440 26,769,739.13 9,300,000 5,405,373 30,664,366.13 539 0 570,917 -841,262.31 0 401,354 -1,242,616.31
106,586,750 113,191,437 38,231,157.79 111,816,750 113,096,238 36,951,669.79 610 5,013,063 4,599,205 11,028,820.71 4,990,034 5,776,739 10,242,115.71 611 889,788 2,278,200 1,678,348.63 890,184 453,200 2,115,332.63 630 486,200 351,900 3,235,172.67 486,200 351,900 3,369,472.67 640 10,665,888 10,334,931 6,011,456.37 12,496,976 11,633,428 6,875,004.37 641 6,174,353 6,639,844 9,379,647.86 6,706,798 7,193,163 8,893,282.86 642 53,000 100,000 329,388.31 53,000 100,000 282,388.31 650 1,599,184 1,146,184 9,558,312.92 1,616,538 1,163,538 10,011,312.92 660 165,000 700 1,220,663.87 165,000 700 1,384,963.87
25,046,476 25,450,964 42,441,811.34 27,404,730 26,672,668 43,173,873.34 841 444,910 759,027 1,686,232.08 444,910 777,450 1,353,692.08 842 244,500 392,931 601,948.26 244,500 298,530 547,918.26 843 22,304,519 22,470,775 1,838,323.7 22,680,744 22,856,725 1,662,342.7 844 175,500 406,923 1,158,258.33 175,500 416,078 917,680.33 846 367,400 537,683 592,074.97 382,121 545,267 428,928.97 847 180,684 181,008 -14,574.27 186,106 186,460 -14,928.27 848 2,000 1,038 108,032.79 2,000 1,062 108,970.79
23,719,513 24,749,385 5,970,295.86 24,115,881 25,081,572 5,004,604.86

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ATTACHMENT 1
General Fund Revenue Comparison
General Fund Revenues and Y ear-to-Y ear Comparison
$163.4 million in total revenues projected for FY 2025/26 $168.4 million in total revenues projected for FY 2026/27 General Fund Revenues, which are inclusive of a new 1% Measure G local transactions and use tax, for FY 2025/26 are projected to be $163.4 million (including one-time revenues), representing a 18.1% increase compared to FY 2024/25 budgeted revenues of $138.4 million. Revenues for FY 2026/27 are expected to increase another 3.1%.

Property Tax revenue growth is beginning to slow with home sales in the county trending lower. The 2024- 25 Assessment Roll for the City of Napa showed a year-over-year increase of 3.7% in base revenue from property tax in FY 2025/26 and FY 2026/27 based on market activity. With the inclusion of $4.3 million in Excess ERAF reimbursement expected from the County in each ﬁscal year, growth is shown in FY 2025/26 at 5.7%. 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.

Base General Fund Sales Tax growth is anticipated moving forward with an increase of 1.8% in FY 2025/26 and an increase of 2.9% in FY 2026/27. With two full years of Measure G revenue generation, General Fund Sales Tax growth has become drastically diﬀerent in FY 2025/26 increasing to 62.1%. In FY 2026/27, overall Sale Tax growth is 2.9%.

The City of Napa is highly dependent on tourism to generate revenue to the General Fund. The local industry has worked to adjust after a FY 2022/23 post pandemic peak with FY 2023/24 declining and the FY 2024/25 projected at ﬂat with FY 2023/24. The FY 2025/26 budget increases by 0.9% over the FY 2024/25 budget. Additional increases of 2.0% are expected in FY 2026/27.

Non-Operating Revenues for FY 2025/26 and FY 2026/27 include $4.3 million of Excess ERAF, budgeted in the General Fund in order to balance the fund.

Revenue History
General Fund
FY 2025/26 and 2026/27

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ATTACHMENT 1
Data Updated: May 27, 2025, 4:49 PM
Year
Amount
Property Tax
Sales Tax
Transient Occup T…
Charges for Servi…
Transfers In
Other Taxes and …
Licenses and Per…
Interest and Misc…
Intergovernmental
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 $0
$10M
$20M
$30M
$40M
$50M
$60M
Revenues
Account Category FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 Amount
Property Tax $32,132,850 $34,973,716 $36,346,753 $41,821,754 $43,633,274 $42,986,800 $45,869,920 Licenses and Permits $2,594,379 $2,330,199 $2,624,306 $2,492,367 $3,020,127 $2,491,000 $2,355,580 Interest and Miscellaneous Revenue $161,944 $2,247,637 $1,837,907 $154,209 $269,189 $198,000 $240,000 Other Taxes and Business Licenses $6,405,607 $6,435,441 $6,377,701 $2,708,329 $2,793,606 $2,701,000 $2,758,000 Charges for Services $6,205,131 $5,935,660 $8,297,285 $4,854,699 $6,154,899 $6,196,200 $6,042,510 Sales Tax $17,941,254 $19,387,409 $16,955,821 $18,811,806 $21,746,665 $22,211,000 $22,558,100 Intergovernmental $1,195,723 $654,032 $387,744 $2,130,563 $1,617,100 $954,589 $354,500 Transfers In $7,311,643 $3,922,480 $7,943,701 $4,661,900 $3,011,200 $3,120,200 $4,900,540 Transient Occup Tax $20,085,068 $22,656,733 $16,749,924 $11,717,480 $28,733,810 $31,026,000 $32,779,000 AMOUNT $94,033,600 $98,543,307 $97,521,143 $89,353,109 $110,979,870 $111,884,789 $117,858,150 Account Category FY2025 FY2026 FY2027
Amount
Property Tax $50,234,440 $53,083,632 $55,024,668
Licenses and Permits $3,840,820 $3,492,338 $3,622,229
Interest and Miscellaneous Revenue $3,105,958 $3,376,500 $3,394,000 Other Taxes and Business Licenses $8,673,600 $8,930,525 $9,185,046 Charges for Services $7,706,731 $7,414,511 $7,411,617
Sales Tax $28,424,820 $46,079,297 $47,435,320
Intergovernmental $1,856,629 $264,269 $265,853
Transfers In $5,094,560 $11,068,099 $11,763,333
Transient Occup Tax $29,453,000 $29,731,880 $30,325,518 AMOUNT $138,390,558 $163,441,051 $168,427,584
Revenue by Category

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ATTACHMENT 1
Data Updated: May 28, 2025, 12:35 PM
Categories
Amount
Revenues by Category
11 - Property Tax
12 - Sales Tax
13 - Transient Oc…
14 - Business Lic…
15 - Other Taxes
20 - Licenses and…
30 - Charges for …
40 - Intergovernm…
50 - Investment E…
52 - Financing Re…
55 - Misc Revenu…
81 - Transfers In
Revised - FY2025 Projected - FY2025 Proposed BY1 - FY2026 Proposed BY2 - FY2027 $0
$50M
$100M
$150M
$200M
Categories
11 - Property Tax $50,234,440 $50,857,541 $53,083,632 $2,849,192 6% $55,024,668 $1,941,036 12 - Sales Tax $28,424,820 $28,402,410 $46,079,297 $17,654,477 62% $47,435,320 $1,356,023 13 - Transient Occup Tax $29,453,000 $29,327,043 $29,731,880 $278,880 1% $30,325,518 $593,638 14 - Business License Tax $5,981,600 $5,994,600 $6,188,965 $207,365 3% $6,392,936 $203,971 15 - Other Taxes $2,692,000 $2,692,000 $2,741,560 $49,560 2% $2,792,110 $50,550 20 - Licenses and Permit $3,840,820 $3,838,520 $3,492,338 -$348,482 -9% $3,622,229 $129,891 30 - Charges for Service $7,706,731 $7,558,330 $7,414,511 -$292,220 -4% $7,411,617 -$2,894 40 - Intergovernmental $1,856,629 $1,708,551 $264,269 -$1,592,360 -86% $265,853 $1,584 50 - Investment Earnings $2,800,000 $3,590,000 $3,112,500 $312,500 11% $3,125,000 $12,500 52 - Financing Revenues $41,000 $41,000 $41,000 $0 0% $41,000 $0 55 - Misc Revenues $264,958 $225,199 $223,000 -$41,958 -16% $228,000 $5,000 81 - Transfers In $5,094,560 $5,094,560 $11,068,099 $5,973,539 117% $11,763,333 $695,234 CATEGORIES TOTAL $138,390,557 $139,329,754 $163,441,051 $25,050,494 18% $168,427,584 $4,986,533 Categories
11 - Property Tax 4%
12 - Sales Tax 3%
13 - Transient Occup Tax 2%
14 - Business License Tax 3%
15 - Other Taxes 2%
20 - Licenses and Permit 4%
30 - Charges for Service 0%
40 - Intergovernmental 1%
50 - Investment Earnings 0%
52 - Financing Revenues 0%
55 - Misc Revenues 2%
81 - Transfers In 6%
CATEGORIES TOTAL 3%
Operating Revenue by Department
REVISED PROJECTED PROPOSED BY1 PROPOSED BY2
FY2025 FY2025 FY2026 $ Change BY1 % Change BY1 FY2027 $ Change BY2 % Change BY2

Page 38 of 572 ends

ATTACHMENT 1
Data Updated: May 28, 2025, 12:35 PM
Departments
Amount
City Clerk
City Manager
Police
Fire
Public Works
Community Devel…
Parks and Recrea…
Revised - FY2025 Projected - FY2025 Proposed BY1 - FY2026 Proposed BY2 - FY2027 $0
$5M
$10M
$15M
$20M
$25M
Departments
City Clerk $1,050 $60 $750 -$300 -29% $750 $0
City Manager – $0 $193,850 $193,850 – $194,802 $952
Police $5,086,910 $5,435,290 $6,931,173 $1,844,263 36% $7,113,037 $181,864 Fire $6,887,469 $6,728,300 $5,058,391 -$1,829,078 -27% $5,478,473 $420,082 Public Works $1,083,600 $963,160 $1,366,850 $283,250 26% $1,366,850 $0 Community Development $4,153,511 $3,974,150 $3,718,886 -$434,625 -10% $3,867,517 $148,631 Parks and Recreation
Services $1,347,808 $1,322,950 $2,014,519 $666,711 49% $2,007,603 -$6,916 DEPARTMENTS TOTAL $18,560,347 $18,423,910 $19,284,419 $724,072 4% $20,029,032 $744,613 *General Government $119,830,210 $120,905,844 $144,156,632 $24,326,422 20% $148,398,552 $4,241,920 Total Revenues $138,390,557 $139,329,754 $163,441,051 $25,050,494 18% $168,427,584 $4,986,533 Departments
City Clerk 0%
City Manager 0%
Police 3%
Fire 8%
Public Works 0%
Community Development 4%
Parks and Recreation Services 0%
DEPARTMENTS TOTAL 4%
*General Government 3%
Total Revenues 3%
Operating Expenditure Comparison
General Fund Operating Expenditures and Y ear-to-Y ear Comparison $163.2 million in expenditures projected for Fiscal Y ear 2025/26 $168.2 million in expenditures projected for Fiscal Y ear 2026/27

REVISED PROJECTED PROPOSED
BY1

PROPOSED
BY2
FY2025 FY2025 FY2026 $ Change
BY1
% Change
BY1 FY2027 $ Change
BY2
% Change BY2

Page 39 of 572 ends

ATTACHMENT 1
The total General Fund Operating Budget of $163.2 (including transfers to reserves) for FY 2025/26, which is inclusive of Measure G related expenditures (transfers out), represents a 12.9% increase in expenditures ($18.6 million) compared to FY 2024/25 budgeted expenditures. The FY 2026/27 increases by 3.1% ($5.0 million) as compared to FY 2026/27.
• Salaries & Wages, which make up the largest single component of General Fund expenditures, are projected to increase by 3.7% in FY 2025/26 due to approved MOU adjustments, merit increases, and adding new positions. An additional 1.0% increase in FY 2026/27 is projected. • The cost of Employee Beneﬁts is projected to increase by 8.4% in FY 2025/26 and 6.0% in FY 2026/27 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 4.9% in FY 2025/26 and 1.0% in FY 2026/27, due to increasing contract costs and other City needs. • Expenditures for Services - Internal are projected to increase by 16.1% in FY 2025/26 and 12.4% in FY 2026/27. These increases are primarily driven by increases in the City's self-funded insurance costs. • Expenditures for Materials and Supplies are projected to decrease by -10.2% in FY 2025/26 and then by -1.2% in FY 2026/27. The FY 2024/25 adjusted budget includes $6.8 million of budget carried forward from FY 2023/24, which makes the budget appear to decrease in FY 2025/26.

Expenditure History
Data Updated: May 27, 2025, 4:49 PM
Year
Amount
Salaries & Wages
Benefits
Services - Extern…
Transfers Out
Services - Internal
Materials & Suppli…
Debt Service
Capital Outlay
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 -$10M
$0
$10M
$20M
$30M
$40M
$50M
$60M
$70M
Expenses
Account Category FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 Amount
Services - External $10,410,649 $10,495,780 $11,523,457 $10,830,590 $12,230,826 $16,322,446 $17,357,770 Debt Service $128,499 $128,499 $128,499 $128,499 $128,499 $128,510 $128,560 Capital Outlay $67,520 $116,845 $119,912 $108,566 -$4,613 $52,700 $50,500 Services - Internal $5,664,978 $5,629,273 $6,595,328 $6,799,559 $7,533,593 $8,615,470 $10,154,920 Transfers Out $8,992,442 $7,191,338 $6,279,956 $5,627,816 $16,706,664 $5,032,763 $6,007,130 Salaries & Wages $41,448,309 $43,372,307 $44,607,468 $42,684,840 $44,365,852 $51,364,942 $52,479,840 Materials & Supplies $2,717,438 $2,790,651 $2,464,476 $1,274,184 $2,202,330 $3,101,933 $2,629,980 Benefits $23,201,512 $24,044,937 $24,926,078 $25,094,277 $29,343,497 $31,311,980 $33,322,140

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ATTACHMENT 1
Account Category FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 AMOUNT $92,631,347 $93,769,630 $96,645,174 $92,548,331 $112,506,648 $115,930,744 $122,130,840 Account Category FY2025 FY2026 FY2027
Amount
Services - External $22,031,849 $23,120,333 $23,361,050 Debt Service $219,185 $128,560 $128,560
Capital Outlay $5,500 $50,500 $50,500
Services - Internal $10,925,010 $12,686,885 $14,263,011 Transfers Out $14,842,153 $25,810,732 $26,102,710
Salaries & Wages $57,415,926 $59,511,700 $60,126,418
Materials & Supplies $3,040,028 $2,730,465 $2,696,665
Benefits $36,120,729 $39,153,035 $41,484,157
AMOUNT $144,600,380 $163,192,210 $168,213,071
Expenditures by Category
Data Updated: May 28, 2025, 12:35 PM
Categories
Amount
60 - Salaries and …
61 - Benefits
70 - Services - Ex…
71 - Debt Service
72 - Services - Int…
75 - Materials & S…
77 - Capital Outlay
82 - Transfers Out
Revised - FY2025 Projected - FY2025 Proposed BY1 - FY2026 Proposed BY2 - FY2027 $0
$25M
$50M
$75M
$100M
$125M
$150M
$175M
$200M
Categories
60 - Salaries and Wages $57,415,926 $56,315,952 $59,511,700 $2,095,774 4% $60,126,418 $614,718 61 - Benefits $36,129,159 $36,549,344 $39,153,035 $3,023,876 8% $41,484,157 $2,331,122 70 - Services - External $22,065,528 $20,423,356 $23,120,333 $1,054,805 5% $23,361,050 $240,717 71 - Debt Service $219,185 $219,185 $128,560 -$90,625 -41% $128,560 $0 72 - Services - Internal $10,925,010 $10,913,719 $12,686,885 $1,761,875 16% $14,263,011 $1,576,126 75 - Materials & Supplies $3,095,028 $3,005,688 $2,730,465 -$364,563 -12% $2,696,665 -$33,800 77 - Capital Outlay $5,500 $40,500 $50,500 $45,000 818% $50,500 $0 82 - Transfers Out $14,842,153 $14,842,152 $25,810,732 $10,968,579 74% $26,102,710 $291,978 CATEGORIES TOTAL $144,697,488 $142,309,896 $163,192,210 $18,494,722 13% $168,213,071 $5,020,861 Categories
60 - Salaries and Wages 1%
61 - Benefits 6%
70 - Services - External 1%
REVISED PROJECTED PROPOSED BY1 PROPOSED BY2
FY2025 FY2025 FY2026 $ Change BY1 % Change BY1 FY2027 $ Change BY2

% Change BY2

Page 41 of 572 ends

ATTACHMENT 1
71 - Debt Service 0%
72 - Services - Internal 12%
75 - Materials & Supplies -1%
77 - Capital Outlay 0%
82 - Transfers Out 1%
CATEGORIES TOTAL 3%
Operating Expenditures by Department
Data Updated: May 28, 2025, 12:35 PM
Expenses
Amount
Expenditures by Department
City Council
City Clerk
City Manager
Finance
City Attorney
Human Resources
General Governm…
Police
Fire
Public Works
Community Devel…
Parks and Recrea…
Revised - FY2025 Projected - FY2025 Proposed BY1 - FY2026 Proposed BY2 - FY2027 $0
$50M
$100M
$150M
$200M
Expenses
City Council $346,231 $325,355 $371,817 $25,586 7% $383,273 $11,456 City Clerk $1,405,492 $1,370,162 $1,450,772 $45,280 3% $1,487,727 $36,955 City Manager $5,958,318 $5,864,116 $6,927,024 $968,706 16% $7,038,446 $111,422 Finance $5,761,771 $5,923,137 $6,087,588 $325,817 6% $6,244,028 $156,440 City Attorney $2,054,371 $1,836,318 $1,861,750 -$192,621 -9% $1,919,930 $58,180 Human Resources $2,676,913 $2,647,971 $2,600,403 -$76,510 -3% $2,657,480 $57,077 General Government (Non-
Dept) $24,160,152 $23,575,926 $36,021,558 $11,861,406 49% $36,645,178 $623,620 Police $39,369,294 $38,537,295 $43,378,680 $4,009,386 10% $45,185,032 $1,806,352 Fire $29,057,489 $28,328,619 $28,489,232 -$568,257 -2% $29,302,431 $813,199 Public Works $16,910,705 $17,416,216 $18,079,800 $1,169,095 7% $18,900,779 $820,979 Community Development $6,239,134 $6,128,766 $6,591,257 $352,123 6% $6,821,676 $230,419 Parks and Recreation
Services $10,757,619 $10,356,015 $11,332,329 $574,710 5% $11,627,091 $294,762 EXPENSES TOTAL $144,697,488 $142,309,896 $163,192,210 $18,494,722 13% $168,213,071 $5,020,861 Expenses
City Council 3%
City Clerk 3%
City Manager 2%
% Change BY2

REVISED PROJECTED PROPOSED
BY1

PROPOSED
BY2
FY2025 FY2025 FY2026 $ Change
BY1
% Change
BY1 FY2027 $ Change
BY2
% Change BY2

Page 42 of 572 ends

ATTACHMENT 1
Finance 3%
City Attorney 3%
Human Resources 2%
General Government (Non-Dept) 2%
Police 4%
Fire 3%
Public Works 5%
Community Development 4%
Parks and Recreation Services 3%
EXPENSES TOTAL 3%
% Change BY2

Page 43 of 572 ends

ATTACHMENT 1
With strong voter support, Measure G establishes a new local sales tax that will generate an estimated $22- 23 million annually to fund essential services and infrastructure improvements.

Measure G will provide the resources necessary to enhance road maintenance, repair sidewalks, revitalize parks, and support public safety and other critical services. The City Council identiﬁed these priorities when placing the measure on the ballot, ensuring the tax revenue directly addresses the needs of Napa’s residents.

Measure G Funding Principles
Ensure ﬁnancial stability – Core City services remain the foundation, and the City will be strategic about how to address needs without overcommitting our limited resources.

1. Engage the public & ensure transparency – Continual engagement of the public on their most important priorities and maintaining public trust is essential.

2. Address community priorities –Focusing on meeting critical needs such as infrastructure, parks and recreation, and public safety.

3. Leverage funding for maximum impact – Ensuring that every dollar beneﬁts the Napa community as eﬀectively as possible.

4. Fund Summary
Measure G
FY 2025/26 and 2026/27

Page 44 of 572 ends

ATTACHMENT 1
Revenues
12 - Sales Tax – – $5,140,000 $5,140,000 $22,373,130 335% $23,046,816 REVENUES TOTAL – – $5,140,000 $5,140,000 $22,373,130 335% $23,046,816 Expenses
82 - Transfers Out – – $5,000,000 $5,000,000 $22,250,786 345% $23,133,331 EXPENSES TOTAL – – $5,000,000 $5,000,000 $22,250,786 345% $23,133,331 Net Contribution / (Use) $0 $0 $140,000 $140,000 $122,344 – ($86,515) Source of Funds
Measure G – – $5,000,000 $5,000,000 $22,250,786 345% $23,133,331 SOURCE OF FUNDS TOTAL – – $5,000,000 $5,000,000 $22,250,786 345% $23,133,331 Revenues
12 - Sales Tax 3%
REVENUES TOTAL 3%
Expenses
82 - Transfers Out 4%
EXPENSES TOTAL 4%
Net Contribution / (Use) –
Source of Funds
Measure G 4%
SOURCE OF FUNDS TOTAL 4%

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

FY27 % Change

Page 45 of 572 ends

ATTACHMENT 1
Non-Recurring or "One-Time" Revenues and Expenditures are those that are not ongoing from year to year.

Examples of one-time revenues are reimbursements and or other non-restricted one-time revenues.

Examples of one-time expenditures are projects, studies, and/or temporary staﬃng.

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

Fund Summary
Revenues
11 - Property Tax $3,093,619 $1,605,956 $750,000 $750,000 $250,000 (67%) $250,000 12 - Sales Tax $15,410 – – $30,644 $0 – $0
20 - Licenses and Permit $85,315 $108,599 $400,000 $80,000 $400,000 0% $400,000 30 - Charges for Service $932,682 $1,165,910 $1,411,235 $1,812,694 $917,124 (35%) $926,004 40 - Intergovernmental $1,734,559 $3,581,997 $4,394,244 $3,751,884 $100,000 (98%) $100,000 50 - Investment Earnings ($225,324) $377,395 – $330,000 $0 – $0 52 - Financing Revenues $51,335 – – – – – –
55 - Misc Revenues $364,550 $270,000 $295,500 $295,500 $0 (100%) $0 81 - Transfers In $89,698 $342,714 $500,000 $500,000 $4,100,000 720% $1,100,000 REVENUES TOTAL $6,141,844 $7,452,570 $7,750,979 $7,550,722 $5,767,124 (26%) $2,776,004 Expenses
60 - Salaries and Wages $423,496 $603,053 $229,925 $178,888 $1,083,145 371% $1,097,344 61 - Benefits $131,244 $147,726 – $44,307 $315,296 – $335,445 70 - Services - External $2,718,019 $3,684,657 $9,656,710 $8,226,560 $5,887,361 (39%) $2,667,329 71 - Debt Service $154,464 – – – – – –
72 - Services - Internal $0 $2,730 $2,770 $2,770 $0 (100%) $0 75 - Materials & Supplies $155,793 $198,657 $1,018,070 $520,552 $75,000 (93%) $75,000 77 - Capital Outlay $1,790,868 $94,732 $681,889 $681,889 $310,000 (55%) $0 82 - Transfers Out $699,854 $543,000 $45,000 $45,000 $0 (100%) $0 EXPENSES TOTAL $6,073,738 $5,274,554 $11,634,365 $9,699,966 $7,670,802 (34%) $4,175,118 Net Contribution / (Use) $68,106 $2,178,017 ($3,883,386) ($2,149,244) ($1,903,678) – ($1,399,114) Source of Funds
General Non-Recurring $6,073,738 $5,274,554 $11,634,365 $9,699,966 $7,670,802 (34%) $4,175,118 SOURCE OF FUNDS TOTAL $6,073,738 $5,274,554 $11,634,365 $9,699,966 $7,670,802 (34%) $4,175,118 Revenues
11 - Property Tax 0%
12 - Sales Tax –
Non-Recurring General Fund
FY 2025/26 and 2026/27

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027 FY27 % Change

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ATTACHMENT 1
20 - Licenses and Permit 0%
30 - Charges for Service 1%
40 - Intergovernmental 0%
50 - Investment Earnings –
52 - Financing Revenues –
55 - Misc Revenues –
81 - Transfers In (73%)
REVENUES TOTAL (52%)
Expenses
60 - Salaries and Wages 1%
61 - Benefits 6%
70 - Services - External (55%)
71 - Debt Service –
72 - Services - Internal –
75 - Materials & Supplies 0%
77 - Capital Outlay (100%)
82 - Transfers Out –
EXPENSES TOTAL (46%)
Net Contribution / (Use) –
Source of Funds
General Non-Recurring (46%)
SOURCE OF FUNDS TOTAL (46%)
955 School Street
PO Box 660
Napa, CA 94559
Phone: 707-257-9500
Email Us
FY27 % Change

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ATTACHMENT 1
B
udget by Department and
Division
Fiscal Years
2025/26 and 2026/27

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ATTACHMENT 1
The Administrative Support Program is made up of the following Departments:

City Council
City Manager
City Clerk
City Attorny
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-Y ear Staﬃng Trend
Departmental Overview (Description of services provided) Major Accomplishments in Fiscal Y ear 2024/25
Key Initiatives for Fiscal Y ears 2025/26 and 2026/27
Program Metrics
Five-Y ear Revenue and Expenditure Detail
Major Budget Changes
Administrative Support

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ATTACHMENT 1
City Council
Actual Adj Proposed
2022/3 2023/4 2024/5 2025/6
Mayor 1.00 1.00 1.00 1.00
Council Members 4.00 4.00 4.00 4.00
Total Elected Officials 5.00 5.00 5.00 5.00
City Council

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ATTACHMENT 1
Part-Time Salaries / Temp Help $0 $0 $0 $0
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 Y ear 2024/25:

Appointed a new Councilmember to ﬁll a position vacated by a Councilmember who was elected to the Board of Supervisor.

Directed staﬀ to place Measure G on the ballot and supported the successful campaign, which resulted in a balanced and stable revenue stream.

In support of the community, eﬀectively navigated the impacts of changes at the State and Federal levels to further stability and growth.

Provided policy direction that resulted in an 18% decrease in homelessness and continued support for services for individuals in need.

Continued to address housing needs by approving 185 new housing units, including 59 permitted ADUs, in calendar year 2024.

Council Focus Areas for Fiscal Y ears 2025/26 and 2026/27:

Climate Action – Continued commitment to sustainability initiatives both internally and throughout our community.

Roads & Traﬃc Safety – Expanding eﬀorts to focus on street maintenance and repairs, while also prioritizing traﬃc safety features for all modes of transportation to create comprehensive projects.

Economic Resilience – Working to diversify our local economy, promote partnership and collaboration with the business community, and strengthening the local workforce.

Parks & Community Spaces – Enhancing park maintenance, expansion, and the development of additional community spaces and recreational amenities.

Community Engagement – Increasing opportunities for community involvement through improved engagement eﬀorts, expanded communications on City issues and projects, increased public feedback, and education on issues of community concern.

Housing – Maintaining our strong focus on housing initiatives and support for all levels of housing need.

City Council
Expenses
60 - Salaries and Wages $129,863 $136,301 $131,820 $131,820 $134,821 2% $134,821 61 - Benefits $118,213 $128,332 $130,251 $130,255 $148,329 14% $157,282 70 - Services - External $43,801 $52,512 $54,500 $36,020 $54,500 0% $54,500 72 - Services - Internal $5,400 $21,050 $23,160 $23,160 $27,667 19% $30,170 75 - Materials & Supplies $5,569 $3,715 $6,500 $4,100 $6,500 0% $6,500 EXPENSES TOTAL $302,846 $341,910 $346,231 $325,355 $371,817 7% $383,273

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

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ATTACHMENT 1
Net Contribution / (Use) ($302,846) ($341,910) ($346,231) ($325,355) ($371,817) – ($383,273) Source of Funds
General $302,846 $341,910 $346,231 $325,355 $371,817 7% $383,273 SOURCE OF FUNDS TOTAL $302,846 $341,910 $346,231 $325,355 $371,817 7% $383,273 Expenses
60 - Salaries and Wages 0%
61 - Benefits 6%
70 - Services - External 0%
72 - Services - Internal 9%
75 - Materials & Supplies 0%
EXPENSES TOTAL 3%
Net Contribution / (Use) –
Source of Funds
General 3%
SOURCE OF FUNDS TOTAL 3%
Major Budget Changes for Fiscal Y ears 2025/26 and 2026/27:

None

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027 FY27 % Change

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ATTACHMENT 1
Mission Statement:

The City Manager’s Oﬃce implements policies and priorities of the City Council and ensures that services further the City’s mission and reﬂect our values by providing thoughtful leadership, strategic alignment, and equitable distribution of critical resources to the organization and community.

City Manager

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ATTACHMENT 1
FT/LT 2022/23 Amended 2023/24 Amended 2024/25 Amended 2025/26 Proposed 2026/27 Proposed Amount
Limited-Term 1 2 1 1 0
Full-Time 6 36 36 40 40
AMOUNT 7 38 37 41 40
2022 - 23 Actuals Yearly
View
2023 - 24 Actuals Yearly
View
2024 - 25 Revised
Budget 2025 - 26 Budget 2026 - 27 Budget
Part-Time Employees $30,526 $141,424 $37,000 $30,000 $30,000 TOTAL $30,526 $141,424 $37,000 $30,000 $30,000
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

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ATTACHMENT 1
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. Included in the Department are the functions related to Community Relations, Climate Action, and Risk Management, as well as the Housing and IT Divisions.

Revenue / Expenditure Detail:

Revenues by Division
City Manager $28,273,678 $14,559,170 $17,070,696 $16,387,400 $21,137,091 24% $20,501,576 CM Information Technology – $2,002,696 $0 $0 $0 – $0
CM IT Projects – $20,492 $8,320 $18,300 $8,320 0% $8,320 CM CDD Technology
Reserve – $107,135 $100,000 $100,000 $100,000 0% $100,000 CM IT ERP Project – $21,389 $36,730 $33,000 $36,730 0% $36,730 CM IT Replacement – $326,434 $431,190 $442,430 $341,150 (21%) $341,150 CM Housing – $18,184,079 $8,849,463 $8,021,270 $6,021,494 (32%) $6,090,637 CM Section 8 VO Admin – $1,561,142 $1,848,500 $1,923,398 $2,046,395 11% $2,132,215 CM Section 8 VO HAP – $16,522,107 $18,000,000 $17,816,401 $18,120,275 1% $19,380,913 CM FSS Coordinator Grant – $92,816 $135,499 $176,545 $135,891 0% $138,246 CM Mainstream Operating – $99,045 $81,980 $103,006 $78,680 (4%) $82,614 CM Emergency Housing
Vouchers – $81,725 $96,020 $86,342 $84,948 (12%) $0
CM Emergency Housing
VO HAP – $970,425 $913,690 $956,798 $936,658 3% $0
CM Mainstream HAP – $749,518 $640,550 $862,714 $901,672 41% $946,756 CM CDBG Planning and
Admin $1,323 $119,181 $206,661 $206,661 $119,097 (42%) $119,097 CM CDBG Public Service $78,189 $104,885 $259,200 $259,201 $121,927 (53%) $121,927 CM CDBG NonProfit CIP
Program – $233 $168,675 $168,675 $50,000 (70%) $50,000
CM CDBG Rehab Program
Delivery – $193,365 $249,695 $249,814 $210,000 (16%) $210,000 CM CDBG Rehab Loan
Program $27,070 $648,121 $307,530 $355,430 $275,000 (11%) $275,000 CM CDBG Disaster
Recovery – – $1,171,841 $1,171,841 $0 (100%) $0

REVENUES BY DIVISION
TOTAL $28,380,260 $56,363,959 $50,576,240 $49,339,226 $50,725,328 0% $50,535,181 Expenses by Division
City Manager $25,041,814 $16,305,182 $21,001,990 $12,057,449 $23,561,223 12% $22,260,763 CM Information Technology $34,124 $3,717,706 $3,645,427 $3,645,439 $4,735,213 30% $4,544,674 CM IT Projects – $411,351 $500 $500 $500 0% $500
CM CDD Technology
Reserve – $129 $150 $150 $150 0% $150
CM IT ERP Project – $22,901 $400 $400 $400 0% $400
CM IT Replacement – $173,179 $514,279 $500 $350,850 (32%) $350,850 CM Housing $1,395 $15,491,741 $23,141,273 $19,500,465 $5,304,526 (77%) $5,294,098 CM Section 8 VO Admin – $1,983,334 $2,611,189 $1,076,700 $2,235,902 (14%) $2,306,082 CM Section 8 VO HAP – $16,562,612 $18,000,000 $17,816,401 $18,120,275 1% $19,380,913 CM FSS Coordinator Grant – $114,044 $130,780 $4,938 $135,422 4% $138,619 CM Mainstream Operating – $82,053 $81,980 $2,010 $78,782 (4%) $82,646 CM Emergency Housing
Vouchers – $54,954 $96,020 $1,190 $62,064 (35%) $1,709
CM Emergency Housing
VO HAP – $911,232 $913,690 $935,952 $936,658 3% $0
CM Mainstream HAP – $748,435 $640,550 $862,714 $901,672 41% $946,756

ACTUAL REVISED

BUDGET PROJECTED PROPOSED

BUDGET PROPOSED
BUDGET
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 %
Change FY2027

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ATTACHMENT 1
CM CDBG Planning and
Admin – $122,585 $208,760 $96,951 $13,991 (93%) $14,681 CM CDBG Public Service $8,004 $155,511 $204,296 $131,550 $121,297 (41%) $121,927 CM CDBG NonProfit CIP
Program – $1,034 $152,583 $220,293 $110,000 (28%) $110,000 CM CDBG Rehab Program
Delivery – $196,934 $228,299 $36,915 $153,889 (33%) $158,813 CM CDBG Rehab Loan
Program – $532,554 $357,266 $438,484 $307,530 (14%) $307,530 CM CDBG Disaster
Recovery – $67,730 $801,211 $773,072 $755 (100%) $825

EXPENSES BY DIVISION
TOTAL $25,085,337 $57,655,199 $72,730,644 $57,602,073 $57,131,099 (21%) $56,021,936 Net Contribution / (Use) $3,294,923 ($1,291,240) ($22,154,404) ($8,262,847) ($6,405,771) – ($5,486,755) Revenues by Division
City Manager (3%)
CM Information Technology –
CM IT Projects 0%
CM CDD Technology Reserve 0%
CM IT ERP Project 0%
CM IT Replacement 0%
CM Housing 1%
CM Section 8 VO Admin 4%
CM Section 8 VO HAP 7%
CM FSS Coordinator Grant 2%
CM Mainstream Operating 5%
CM Emergency Housing Vouchers (100%)
CM Emergency Housing VO HAP (100%)
CM Mainstream HAP 5%
CM CDBG Planning and Admin 0%
CM CDBG Public Service 0%
CM CDBG NonProfit CIP Program 0%
CM CDBG Rehab Program Delivery 0%
CM CDBG Rehab Loan Program 0%
CM CDBG Disaster Recovery –
REVENUES BY DIVISION TOTAL 0%
Expenses by Division
City Manager (6%)
CM Information Technology (4%)
CM IT Projects 0%
CM CDD Technology Reserve 0%
CM IT ERP Project 0%
CM IT Replacement 0%
CM Housing 0%
CM Section 8 VO Admin 3%
CM Section 8 VO HAP 7%
CM FSS Coordinator Grant 2%
CM Mainstream Operating 5%
CM Emergency Housing Vouchers (97%)
CM Emergency Housing VO HAP (100%)
CM Mainstream HAP 5%
CM CDBG Planning and Admin 5%
CM CDBG Public Service 1%
CM CDBG NonProfit CIP Program 0%
CM CDBG Rehab Program Delivery 3%
CM CDBG Rehab Loan Program 0%

ACTUAL REVISED

BUDGET PROJECTED PROPOSED

BUDGET PROPOSED
BUDGET
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 %
Change FY2027

FY27 % Change

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ATTACHMENT 1
CM CDBG Disaster Recovery 9%
EXPENSES BY DIVISION TOTAL (2%)
Net Contribution / (Use) –
Department Expenditure by Fund
Expenses
General $1,718,151 $5,735,320 $5,958,318 $5,864,116 $6,927,024 16% $7,038,446 General Non-Recurring $14,506 $1,371,150 $2,034,506 $2,034,507 $5,445,995 168% $2,008,434 DIF Affordable Housing – $319,640 $5,102,005 $4,460,304 $551,397 (89%) $569,731 Measure F 1% TOT Aff
Hsg – $560,921 $4,029,880 $4,004,433 $172,824 (96%) $178,751 Encampment Resolution
Grant $1,395 $10,754,994 $8,047,680 $8,050,622 $0 (100%) $0 CDBG $8,004 $1,076,347 $1,952,416 $1,697,265 $707,462 (64%) $713,776 HOME Program – $174,764 $1,763,060 $169,968 $806,558 (54%) $806,820 CalHome Program – $163,741 $361,242 $45,717 $68,520 (81%) $68,708 Perm Local Housing
Allocation – $590,370 $954,324 $484,939 $374,859 (61%) $376,807 Damage Reimbursement $66,620 $81,772 $73,611 $73,611 $400 (99%) $400 Laurel Manor – $411,873 $411,230 $450,171 $759,027 85% $777,450 Seminary Street – $330,716 $378,740 $350,028 $392,931 4% $298,530 Section 8 – $20,456,665 $22,474,209 $20,699,905 $22,470,775 0% $22,856,725 20% Low/Mod Income – $111,108 $310,890 $300,979 $406,923 31% $416,078 Local Housing – $558,394 $646,130 $122,275 $537,683 (17%) $545,267 Continuum of Care
Program – $117,815 $202,343 $208,294 $181,008 (11%) $186,460 Housing 5% RDA
Supplemental – $361 $1,000 $558 $1,038 4% $1,062
Information Technology – $607,559 $515,329 $1,550 $351,900 (32%) $351,900 General Liability $20,803,723 $8,206,009 $11,480,456 $7,566,661 $10,334,931 (10%) $11,633,428 Workers Compensation $2,472,938 $6,025,682 $6,033,276 $1,016,170 $6,639,844 10% $7,193,163 EXPENSES TOTAL $25,085,337 $57,655,199 $72,730,644 $57,602,073 $57,131,099 (21%) $56,021,936 Expenses
General 2%
General Non-Recurring (63%)
DIF Affordable Housing 3%
Measure F 1% TOT Aff Hsg 3%
Encampment Resolution Grant –
CDBG 1%
HOME Program 0%
CalHome Program 0%
Perm Local Housing Allocation 1%
Damage Reimbursement 0%
Laurel Manor 2%
Seminary Street (24%)
Section 8 2%
20% Low/Mod Income 2%
Local Housing 1%

FY27 % Change

ACTUAL REVISED

BUDGET PROJECTED PROPOSED

BUDGET PROPOSED
BUDGET
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 %
Change FY2027

FY27 % Change

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ATTACHMENT 1
Continuum of Care Program 3%
Housing 5% RDA Supplemental 2%
Information Technology 0%
General Liability 13%
Workers Compensation 8%
EXPENSES TOTAL (2%)
All Fund Expenditures and Revenues
Revenues
13 - Transient Occup Tax – $2,432,088 $2,505,000 $2,505,000 $2,474,000 (1%) $2,523,000 30 - Charges for Service $28,751,270 $15,963,725 $18,323,480 $17,821,809 $18,981,031 4% $21,352,085 40 - Intergovernmental $106,583 $28,607,947 $26,788,030 $26,029,511 $23,146,227 (14%) $23,527,874 50 - Investment Earnings ($477,592) $1,848,582 $438,010 $1,312,820 $500,220 14% $507,420 52 - Financing Revenues – $628,945 $1,266,500 $414,400 $681,500 (46%) $681,500 55 - Misc Revenues – $6,782,672 $650,500 $655,686 $648,500 0% $648,500 81 - Transfers In – $100,000 $604,719 $600,000 $4,293,850 610% $1,294,802 REVENUES TOTAL $28,380,260 $56,363,959 $50,576,240 $49,339,226 $50,725,328 0% $50,535,181 Expenses
60 - Salaries and Wages $1,257,628 $4,747,300 $5,328,775 $3,334,129 $6,197,198 16% $6,269,190 61 - Benefits $501,826 $2,643,686 $2,576,564 $1,511,848 $2,876,735 12% $3,028,845 70 - Services - External $22,939,722 $39,373,810 $61,634,982 $50,317,606 $45,394,828 (26%) $44,407,770 71 - Debt Service – $2,182,712 $149,000 $138,756 $149,000 0% $149,000 72 - Services - Internal $32,925 $191,569 $207,460 $207,518 $273,074 32% $295,438 75 - Materials & Supplies $30,653 $1,134,759 $1,606,816 $1,069,888 $765,770 (52%) $660,620 77 - Capital Outlay $22,582 $6,204,023 $119,887 $119,888 $310,000 159% $0 82 - Transfers Out $300,000 $1,177,340 $1,107,159 $902,440 $1,164,494 5% $1,211,073 EXPENSES TOTAL $25,085,337 $57,655,199 $72,730,644 $57,602,073 $57,131,099 (21%) $56,021,936 Net Contribution / (Use) $3,294,923 ($1,291,240) ($22,154,404) ($8,262,847) ($6,405,771) – ($5,486,755) Source of Funds
General $1,718,151 $5,735,320 $5,958,318 $5,864,116 $6,927,024 16% $7,038,446 General Non-Recurring $14,506 $1,371,150 $2,034,506 $2,034,507 $5,445,995 168% $2,008,434 DIF Affordable Housing – $319,640 $5,102,005 $4,460,304 $551,397 (89%) $569,731 Measure F 1% TOT Aff Hsg – $560,921 $4,029,880 $4,004,433 $172,824 (96%) $178,751 Encampment Resolution Grant $1,395 $10,754,994 $8,047,680 $8,050,622 $0 (100%) $0 CDBG $8,004 $1,076,347 $1,952,416 $1,697,265 $707,462 (64%) $713,776 HOME Program – $174,764 $1,763,060 $169,968 $806,558 (54%) $806,820 CalHome Program – $163,741 $361,242 $45,717 $68,520 (81%) $68,708 Perm Local Housing Allocation – $590,370 $954,324 $484,939 $374,859 (61%) $376,807 Damage Reimbursement $66,620 $81,772 $73,611 $73,611 $400 (99%) $400 Laurel Manor – $411,873 $411,230 $450,171 $759,027 85% $777,450 Seminary Street – $330,716 $378,740 $350,028 $392,931 4% $298,530 Section 8 – $20,456,665 $22,474,209 $20,699,905 $22,470,775 0% $22,856,725 20% Low/Mod Income – $111,108 $310,890 $300,979 $406,923 31% $416,078 Local Housing – $558,394 $646,130 $122,275 $537,683 (17%) $545,267 Continuum of Care Program – $117,815 $202,343 $208,294 $181,008 (11%) $186,460 Housing 5% RDA Supplemental – $361 $1,000 $558 $1,038 4% $1,062 Information Technology – $607,559 $515,329 $1,550 $351,900 (32%) $351,900 General Liability $20,803,723 $8,206,009 $11,480,456 $7,566,661 $10,334,931 (10%) $11,633,428 Workers Compensation $2,472,938 $6,025,682 $6,033,276 $1,016,170 $6,639,844 10% $7,193,163 SOURCE OF FUNDS TOTAL $25,085,337 $57,655,199 $72,730,644 $57,602,073 $57,131,099 (21%) $56,021,936 FY27 % Change

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

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ATTACHMENT 1
Revenues
13 - Transient Occup Tax 2%
30 - Charges for Service 12%
40 - Intergovernmental 2%
50 - Investment Earnings 1%
52 - Financing Revenues 0%
55 - Misc Revenues 0%
81 - Transfers In (70%)
REVENUES TOTAL 0%
Expenses
60 - Salaries and Wages 1%
61 - Benefits 5%
70 - Services - External (2%)
71 - Debt Service 0%
72 - Services - Internal 8%
75 - Materials & Supplies (14%)
77 - Capital Outlay (100%)
82 - Transfers Out 4%
EXPENSES TOTAL (2%)
Net Contribution / (Use) –
Source of Funds
General 2%
General Non-Recurring (63%)
DIF Affordable Housing 3%
Measure F 1% TOT Aff Hsg 3%
Encampment Resolution Grant –
CDBG 1%
HOME Program 0%
CalHome Program 0%
Perm Local Housing Allocation 1%
Damage Reimbursement 0%
Laurel Manor 2%
Seminary Street (24%)
Section 8 2%
20% Low/Mod Income 2%
Local Housing 1%
Continuum of Care Program 3%
Housing 5% RDA Supplemental 2%
Information Technology 0%
General Liability 13%
Workers Compensation 8%
SOURCE OF FUNDS TOTAL (2%)
General Fund Revenues and Expenditures
Revenues
55 - Misc Revenues – $211,828 – – – – –
81 - Transfers In – – – $0 $193,850 – $194,802
REVENUES TOTAL – $211,828 – $0 $193,850 – $194,802
Expenses
60 - Salaries and Wages $1,034,028 $2,673,705 $2,785,912 $2,787,249 $3,270,537 18% $3,296,910

FY27 % Change

ACTUAL REVISED BUDGET PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

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ATTACHMENT 1
61 - Benefits $443,209 $1,265,613 $1,385,854 $1,360,722 $1,603,451 21% $1,678,454 70 - Services - External $207,867 $1,222,591 $1,428,682 $1,359,921 $1,649,250 15% $1,649,750 71 - Debt Service – $120,034 – – – – –
72 - Services - Internal $31,725 $98,919 $106,050 $106,050 $150,266 51% $160,312 75 - Materials & Supplies $1,322 $142,632 $251,820 $250,174 $253,520 0% $253,020 77 - Capital Outlay – $211,828 – – – – –
EXPENSES TOTAL $1,718,151 $5,735,320 $5,958,318 $5,864,116 $6,927,024 18% $7,038,446 Net Contribution / (Use) ($1,718,151) ($5,523,492) ($5,958,318) ($5,864,116) ($6,733,174) – ($6,843,644) Revenues
55 - Misc Revenues –
81 - Transfers In 0%
REVENUES TOTAL 0%
Expenses
60 - Salaries and Wages 1%
61 - Benefits 5%
70 - Services - External 0%
71 - Debt Service –
72 - Services - Internal 7%
75 - Materials & Supplies 0%
77 - Capital Outlay –
EXPENSES TOTAL 2%
Net Contribution / (Use) –

ACTUAL REVISED BUDGET PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

FY27 % Change

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ATTACHMENT 1
Department Overview:

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. Included in the Department are the functions related to Community Relations, Climate Action, and Risk Management, as well as the Housing and IT Divisions.

Major Accomplishments in FY2024/25
Successfully reinstated the City Academy (formerly Citizens Academy), a six-week program designed to provide residents with a comprehensive look at their local government. By participating in interactive sessions and hands-on experiences, attendees gained a deeper understanding of Napa’s operations and decision-making processes through this long-standing program.

Implemented near term climate action goals including holding seven climate action focused workshops for residents.
with topics including electric transportation, recycling and composting, water and energy conservation, food waste reduction, container gardening and clothes mending and received grant funding from the California Air Resources Board to begin work on the Community Transportation Needs Assessment.

Coordinated the update to all Department's "Purpose Statements" to better align with the City's new Mission Statement and Core Values adopted by the City Council.

Completed a Citywide Encampment Resolution Policy and convened an internal cross-departmental working group to collaborate on homeless encampment issues. The City reported an 18% decrease in homelessness between Calendar Y ear 2023 and 2024.

Completed priority recommendations included in the Risk Program assessment for long term stability, improved employee safety and liability reduction including updating six Administrative Regulations focused on CalOSHA compliance and employee safety, updating Napa Municipal Code related to Workers Compensation and General Liability claims to streamline processing, and recovered an average of $50,000 annually in damages to City property from third parties. ' Key Initiatives for Fiscal years 2025/26 and 2026/27:

City Manager

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ATTACHMENT 1
Launch a structured pre-promotion strategy for City Council meetings, using social media, newsletters, City website updates and local radio, to enhance transparency and civic engagement as part of the City’s commitment to open governance.

Work with partner agencies to complete the Regional Climate Action and Adaptation Plan Continue to build out the City's Service Center to ensure that the community has broad access to report blight or issues related to homelessness in need of abatement.

Coordinate the implementation of work plans targeted to address and further Council Focus Areas in the FY25/26 and FY26/27 Budget Cycle
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
2022/23
Actual
FY
2023/24
Actual
Fiscal Health % ﬁscal policies in
compliance 100% 100 100%
Website and Social Media
Website Hits Trend 838,000 1,301,228
Facebook Page Likes Trend N/A N/A
Instagram Total 2,929 3,472
Twitter Impressions Trend 266,429 130,349
New Twitter Followers Trend 145 -72
Total Facebook Followers Trend 14,183 14,048
Total Facebook Reach Trend N/A N/A
Total Facebook
Impressions Total 1,055,797 585,920
Division Detail:

Revenues
30 - Charges for Service $28,751,270 $13,655,926 $16,048,900 $15,448,900 $16,804,241 5% $19,160,574 40 - Intergovernmental – – $439,796 $0 $0 (100%) $0
50 - Investment Earnings ($477,592) $903,243 $82,000 $438,500 $139,000 70% $146,200 81 - Transfers In – – $500,000 $500,000 $4,193,850 739% $1,194,802 REVENUES TOTAL $28,273,678 $14,559,170 $17,070,696 $16,387,400 $21,137,091 24% $20,501,576 Expenses
60 - Salaries and Wages $1,230,716 $1,501,401 $1,571,600 $1,420,566 $1,798,244 14% $1,783,568 61 - Benefits $494,614 $1,109,947 $738,317 $674,024 $838,240 14% $863,143 70 - Services - External $22,931,718 $13,594,535 $18,199,293 $9,676,500 $20,788,237 14% $19,468,290 72 - Services - Internal $32,925 $67,424 $73,580 $73,580 $112,802 53% $122,562 75 - Materials & Supplies $29,258 $31,874 $19,200 $12,779 $23,700 23% $23,200 77 - Capital Outlay $22,582 $0 – – – – –
82 - Transfers Out $300,000 – $400,000 $200,000 $0 (100%) $0 EXPENSES TOTAL $25,041,814 $16,305,182 $21,001,990 $12,057,449 $23,561,223 12% $22,260,763 Net Contribution / (Use) $3,231,864 ($1,746,012) ($3,931,294) $4,329,951 ($2,424,132) – ($1,759,187) Source of Funds

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

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ATTACHMENT 1
General $1,684,027 $1,987,564 $2,354,406 $2,340,766 $2,441,811 4% $2,433,772 General Non-Recurring $14,506 $4,155 $1,060,241 $1,060,241 $4,144,237 291% $1,000,000 Damage Reimbursement $66,620 $81,772 $73,611 $73,611 $400 (99%) $400 General Liability $20,803,723 $8,206,009 $11,480,456 $7,566,661 $10,334,931 (10%) $11,633,428 Workers Compensation $2,472,938 $6,025,682 $6,033,276 $1,016,170 $6,639,844 10% $7,193,163 SOURCE OF FUNDS TOTAL $25,041,814 $16,305,182 $21,001,990 $12,057,449 $23,561,223 12% $22,260,763 Revenues
30 - Charges for Service 14%
40 - Intergovernmental –
50 - Investment Earnings 5%
81 - Transfers In (72%)
REVENUES TOTAL (3%)
Expenses
60 - Salaries and Wages (1%)
61 - Benefits 3%
70 - Services - External (6%)
72 - Services - Internal 9%
75 - Materials & Supplies (2%)
77 - Capital Outlay –
82 - Transfers Out –
EXPENSES TOTAL (6%)
Net Contribution / (Use) –
Source of Funds
General 0%
General Non-Recurring (76%)
Damage Reimbursement 0%
General Liability 13%
Workers Compensation 8%
SOURCE OF FUNDS TOTAL (6%)
Major Budget Changes for Fiscal Y ears 2025/26 and 2026/27:

Increase community outreach budget by $30,000 to support eﬀorts to increase the City's social media and outreach eﬀorts, continue to conduct the annual community climate survey, and maintain the City's website.

Add $100,000 for homeless encampment clean-up eﬀorts.

Add $130,000 to account for increases to the City's cost share for the South Napa Shelter and a contract with Abode Services to provide supportive housing.

Add $144,237 for Climate Action in FY 2025/26.

Add 1 new FTE (Community Relations Augmentation - Management Analyst I/II) in FY 2025/26 and FY 2026/27.

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

FY27 % Change

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ATTACHMENT 1
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 housing programs.

Housing programs include the federally funded Community Development Block Grant (CDBG) and HOME programs as well as the state funded CalHome and Permanent Local Housing Allocation (PLHA) programs.

They also include the City’s Aﬀordable Housing Impact Fund and Housing in Transient Occupancy Tax for Aﬀordable and Workforce housing Fund. 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 and Continuum of Care Funds as well as the ownership and operation of Laurel Manor, a 50-unit senior apartment complex.

Major Accomplishments in FY2024/25
Construction completed on 24 units of rental housing.

Awarded 15 new Veterans Aﬀairs Supportive Housing (VASH) vouchers to serve Veterans with rental assistance.

Continue to manage over $2.8M in State CDBG Disaster Recovery funding due to the 2017 wildﬁres. Funding has been used to create new aﬀordable rental housing.

Key Initiatives for Fiscal Y ears 2025/26 and 2026/27
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.

Explore energy eﬃciency and decarbonization measures in multi-family housing to improve comfort and safety of residents and take advantage of current incentive opportunities.

CM Aﬀordable Housing

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ATTACHMENT 1
Performance Metrics:

Performance
Metric Indicator Target
FY
2022/23
Actual
FY
2023/24
Actual
Aﬀordable
Housing
# of aﬀordable housing
unit building permits
issued
Trend 56 53
Housing
Rehab
Program
# households assisted
annually
40 households 14 16
Family Self
Suﬃciency # FSS graduates 4 per year 3 4
CM Affordable Housing
Revenues
13 - Transient Occup Tax – $2,432,088 $2,505,000 $2,505,000 $2,474,000 (1%) $2,523,000 30 - Charges for Service – $1,996,468 $1,850,150 $1,948,479 $1,842,400 0% $1,857,121 40 - Intergovernmental $106,583 $26,817,078 $26,348,234 $26,029,511 $23,146,227 (12%) $23,527,874 50 - Investment Earnings – $881,218 $304,200 $805,020 $309,410 2% $309,410 52 - Financing Revenues – $628,945 $1,266,500 $414,400 $681,500 (46%) $681,500 55 - Misc Revenues – $6,570,845 $650,500 $655,686 $648,500 0% $648,500 81 - Transfers In – – $4,719 – – (100%) –
REVENUES TOTAL $106,583 $39,326,643 $32,929,304 $32,358,096 $29,102,037 (12%) $29,547,405 Expenses
60 - Salaries and Wages $0 $1,567,361 $2,074,164 $230,550 $2,398,193 16% $2,431,600 61 - Benefits $0 $819,141 $1,031,510 $31,076 $1,025,707 (1%) $1,087,000 70 - Services - External $8,004 $24,494,037 $42,594,337 $39,799,753 $23,473,891 (45%) $23,806,780 71 - Debt Service – $2,062,678 $149,000 $138,756 $149,000 0% $149,000 72 - Services - Internal – $91,716 $100,110 $100,168 $120,078 20% $132,396 75 - Materials & Supplies $1,395 $820,285 $800,862 $784,134 $151,400 (81%) $46,750 77 - Capital Outlay – $5,992,196 $110,757 $110,758 $0 (100%) $0 82 - Transfers Out – $1,177,340 $707,159 $702,440 $1,164,494 65% $1,211,073 EXPENSES TOTAL $9,399 $37,024,753 $47,567,898 $41,897,635 $28,482,763 (40%) $28,864,599 Net Contribution / (Use) $97,183 $2,301,890 ($14,638,594) ($9,539,539) $619,274 – $682,806 Source of Funds
General $0 $55,862 $80,573 $0 $60,000 (26%) $60,000
General Non-Recurring – $1,341,184 $852,176 $852,177 $991,758 16% $1,008,434 DIF Affordable Housing – $319,640 $5,102,005 $4,460,304 $551,397 (89%) $569,731 Measure F 1% TOT Aff Hsg – $560,921 $4,029,880 $4,004,433 $172,824 (96%) $178,751 Encampment Resolution Grant $1,395 $10,754,994 $8,047,680 $8,050,622 $0 (100%) $0 CDBG $8,004 $1,076,347 $1,952,416 $1,697,265 $707,462 (64%) $713,776 HOME Program – $174,764 $1,763,060 $169,968 $806,558 (54%) $806,820 CalHome Program – $163,741 $361,242 $45,717 $68,520 (81%) $68,708 Perm Local Housing Allocation – $590,370 $954,324 $484,939 $374,859 (61%) $376,807 Laurel Manor – $411,873 $411,230 $450,171 $759,027 85% $777,450 Seminary Street – $330,716 $378,740 $350,028 $392,931 4% $298,530 Section 8 – $20,456,665 $22,474,209 $20,699,905 $22,470,775 0% $22,856,725 20% Low/Mod Income – $111,108 $310,890 $300,979 $406,923 31% $416,078

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

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ATTACHMENT 1
Local Housing – $558,394 $646,130 $122,275 $537,683 (17%) $545,267 Continuum of Care Program – $117,815 $202,343 $208,294 $181,008 (11%) $186,460 Housing 5% RDA Supplemental – $361 $1,000 $558 $1,038 4% $1,062 SOURCE OF FUNDS TOTAL $9,399 $37,024,753 $47,567,898 $41,897,635 $28,482,763 (40%) $28,864,599 Revenues
13 - Transient Occup Tax 2%
30 - Charges for Service 1%
40 - Intergovernmental 2%
50 - Investment Earnings 0%
52 - Financing Revenues 0%
55 - Misc Revenues 0%
81 - Transfers In –
REVENUES TOTAL 2%
Expenses
60 - Salaries and Wages 1%
61 - Benefits 6%
70 - Services - External 1%
71 - Debt Service 0%
72 - Services - Internal 10%
75 - Materials & Supplies (69%)
77 - Capital Outlay –
82 - Transfers Out 4%
EXPENSES TOTAL 1%
Net Contribution / (Use) –
Source of Funds
General 0%
General Non-Recurring 2%
DIF Affordable Housing 3%
Measure F 1% TOT Aff Hsg 3%
Encampment Resolution Grant –
CDBG 1%
HOME Program 0%
CalHome Program 0%
Perm Local Housing Allocation 1%
Laurel Manor 2%
Seminary Street (24%)
Section 8 2%
20% Low/Mod Income 2%
Local Housing 1%
Continuum of Care Program 3%
Housing 5% RDA Supplemental 2%
SOURCE OF FUNDS TOTAL 1%
Major Budget Changes for Fiscal Y ears 2025/26 and 2026/27:

Decrease in External Services due to prior year budget for development loans approved by Council for Heritage House, Valley Lodge, The Crescent.

Decrease in External Services due to disbursement of one-time CDBG CARES funding.

Decrease in External Services due to multi-year grants being fully budgeted upon award.

Decrease in External Services as a result of moving homeless services to a new homeless program.

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

FY27 % Change

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ATTACHMENT 1

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ATTACHMENT 1
Division Overview:

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

Major Accomplishments in FY2024/25
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 Y ears 2025/26 and 2026/27
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
2022/23
Actual
FY
2023/24
Actual
IT
Responsiveness/Performance
% helpdesk
tickets
closed within
24 hours
80% 51% 55%
CM Information Technology

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ATTACHMENT 1
Revenues
30 - Charges for Service – $311,330 $424,430 $424,430 $334,390 (21%) $334,390 40 - Intergovernmental – $1,790,868 – – – – –
50 - Investment Earnings – $64,120 $51,810 $69,300 $51,810 0% $51,810 55 - Misc Revenues – $211,828 – – – – –
81 - Transfers In – $100,000 $100,000 $100,000 $100,000 0% $100,000 REVENUES TOTAL – $2,478,146 $576,240 $593,730 $486,200 (16%) $486,200 Expenses
60 - Salaries and Wages $26,912 $1,678,537 $1,683,012 $1,683,013 $2,000,761 19% $2,054,022 61 - Benefits $7,212 $714,598 $806,738 $806,748 $1,012,788 26% $1,078,702 70 - Services - External – $1,285,238 $841,352 $841,353 $1,132,700 35% $1,132,700 71 - Debt Service – $120,034 – – – – –
72 - Services - Internal – $32,430 $33,770 $33,770 $40,194 19% $40,480 75 - Materials & Supplies – $282,600 $786,755 $272,975 $590,670 (25%) $590,670 77 - Capital Outlay – $211,828 $9,130 $9,130 $310,000 3,295% $0 EXPENSES TOTAL $34,124 $4,325,265 $4,160,756 $3,646,989 $5,087,113 22% $4,896,574 Net Contribution / (Use) ($34,124) ($1,847,118) ($3,584,516) ($3,053,259) ($4,600,913) – ($4,410,374) Source of Funds
General $34,124 $3,691,895 $3,523,338 $3,523,350 $4,425,213 26% $4,544,674 General Non-Recurring – $25,811 $122,089 $122,089 $310,000 154% $0 Information Technology – $607,559 $515,329 $1,550 $351,900 (32%) $351,900 SOURCE OF FUNDS TOTAL $34,124 $4,325,265 $4,160,756 $3,646,989 $5,087,113 22% $4,896,574 Revenues
30 - Charges for Service 0%
40 - Intergovernmental –
50 - Investment Earnings 0%
55 - Misc Revenues –
81 - Transfers In 0%
REVENUES TOTAL 0%
Expenses
60 - Salaries and Wages 3%
61 - Benefits 7%
70 - Services - External 0%
71 - Debt Service –
72 - Services - Internal 1%
75 - Materials & Supplies 0%
77 - Capital Outlay (100%)
EXPENSES TOTAL (4%)
Net Contribution / (Use) –
Source of Funds
General 3%
General Non-Recurring (100%)
Information Technology 0%
SOURCE OF FUNDS TOTAL (4%)
Major Budget Changes for Fiscal Y ears 2025/26 and 2026/27:

Increased in Professional Services and Software Subscriptions for items related to cyber security, software maintenance, GIS support and contract services.

Add 1 New FTE (Management Analyst I/II) in FY 2025/26 and FY 2026/27.

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

FY27 % Change

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ATTACHMENT 1
Mission Statement:

The City Clerk’s oﬃce is committed to serve and uphold the integrity of municipal government through our dedication to the preservation and accessibility of public records and information. We collaborate with City Council, City Staﬀ, and the community to enhance public trust and conﬁdence through transparency and inclusion.

City Clerk

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ATTACHMENT 1
FT/LT 2022/23 Amended 2023/24 Amended 2024/25 Amended 2025/26 Proposed 2026/27 Proposed Amount
Full-Time 6 6 6 6 6
AMOUNT 6 6 6 6 6
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 Y ear 2024/25:

Conducted the 2024 Municipal Election, which included one ballot measure and four candidates.

Additionally, managed the appointment process and facilitated the onboarding of a newly appointed Councilmember.

Initiated overhaul of Agenda Management Program, Legistar, to ﬁne tune processes and increase eﬃciencies. This included implementing accessible, and translatable, agendas and meeting minutes on the online Council Calendar, improving access to meeting information for all constituents.

Completed physical records inventory of the Planning department, with Public Works department’s inventory near completion. Records inventories will assist in making informed edits during the retention schedule review planned for FY 25/26.

Responded to and closed 341 Public Records Act Requests in the current ﬁscal year, representing a 7.23% increase of public record requests from the prior ﬁscal year.

Contracted with Docusign to perform a system health check and implement agreement processing enhancements to the City's Contract Lifecycle Management System, including updating the City’s intranet with training resources.

Key Initiatives in Fiscal Y ears 2025/26 and 2026/27:

Update and ﬁnalize Administrative Policies and Procedures for Records program, including ﬁnishing Phase 2 of Citywide Records Inventory Project, with a goal of a complete revision of the Citywide Records Retention Schedule.

Expand use of Laserﬁche to the City’s boards, committees and commissions, increasing the accessibility of such records to both City staﬀ and the public.

Streamline and enhance citywide utilization of DocuSign, the Contract Lifecycle Management (CLM) system, in partnership with DocuSign client services.

Conduct the 2026 Municipal Election as the Elections Oﬃcial.

Implement Legistar upgrades throughout the system, including updating the User Manual and training staﬀ.

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ATTACHMENT 1
Performance Metrics:

Performance Metric Indicator Target
FY
2022/23
Actual
FY
2023/24
Actual
Public Records
Requests
% of PRAs acknowledged
and statuses 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
83% 100%
Revenue / Expenditure Detail:

City Clerk
Revenues
30 - Charges for Service $1,132 $865 $3,050 $760 $750 (75%) $1,425 55 - Misc Revenues $59,771 $109,430 – – – – –
REVENUES TOTAL $60,903 $110,295 $3,050 $760 $750 (75%) $1,425 Expenses
60 - Salaries and Wages $503,949 $621,675 $667,525 $667,296 $709,818 6% $722,550 61 - Benefits $263,188 $319,931 $363,961 $363,971 $368,993 1% $390,213 70 - Services - External $267,267 $178,622 $422,786 $375,725 $411,100 (3%) $400,600 71 - Debt Service $30,250 $86,036 – – – – –
72 - Services - Internal $21,500 $27,650 $30,520 $30,520 $39,361 29% $42,364 75 - Materials & Supplies $14,957 $14,618 $15,700 $11,150 $16,500 5% $15,000 77 - Capital Outlay $59,771 $109,430 – – – – –
EXPENSES TOTAL $1,160,882 $1,357,963 $1,500,492 $1,448,662 $1,545,772 3% $1,570,727 Net Contribution / (Use) ($1,099,979) ($1,247,667) ($1,497,442) ($1,447,902) ($1,545,022) – ($1,569,302) Source of Funds
General $1,087,642 $1,357,963 $1,405,492 $1,370,162 $1,450,772 3% $1,487,727 General Non-Recurring $73,240 – $95,000 $78,500 $95,000 0% $83,000 SOURCE OF FUNDS TOTAL $1,160,882 $1,357,963 $1,500,492 $1,448,662 $1,545,772 3% $1,570,727 Revenues
30 - Charges for Service 90%
55 - Misc Revenues –
REVENUES TOTAL 90%
Expenses
60 - Salaries and Wages 2%
61 - Benefits 6%
70 - Services - External (3%)
71 - Debt Service –
72 - Services - Internal 8%

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

FY27 % Change

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ATTACHMENT 1
75 - Materials & Supplies (9%)
77 - Capital Outlay –
EXPENSES TOTAL 2%
Net Contribution / (Use) –
Source of Funds
General 3%
General Non-Recurring (13%)
SOURCE OF FUNDS TOTAL 2%
Major Budget Changes for Fiscal Y ears 2025/26 and 2026/27:

None

FY27 % Change

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ATTACHMENT 1
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.

FT/LT 2022/23 Amended 2023/24 Amended 2024/25 Amended 2025/26 Proposed 2026/27 Proposed Amount
Full-Time 5 5 6 6 6
City Attorney

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ATTACHMENT 1
FT/LT 2022/23 Amended 2023/24 Amended 2024/25 Amended 2025/26 Proposed 2026/27 Proposed AMOUNT 5 5 6 6 6
2022 - 23 Actuals Yearly
View
2023 - 24 Actuals Yearly
View
2024 - 25 Revised
Budget 2025 - 26 Budget 2026 - 27 Budget
Part-Time Employees $25,063 $15,316 $0 $0 $0
TOTAL $25,063 $15,316 $0 $0 $0
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 Y ear 2024/25:

Collaborated with the Finance Department and City Manager's Oﬃce on a comprehensive update of the City's procurement and contracting procedures, ensuring compliance with evolving State regulations and best practices.

Provided legal counsel to successfully defend the City against signiﬁcant legal claims, protecting public resources and maintaining the City's ﬁnancial stability.

Key Initiatives in Fiscal Y ears 2025/26 and 2026/27:

Finalize permanent City Attorney decision and make key staﬃng placements for vacant attorney positions to enhance legal guidance and support for City Council’s key initiatives, improving eﬃciency and responsiveness to legal matters.

Address new and evolving legal challenges, including those related to environmental regulations, land use, and municipal governance.

Support implementation of traﬃc safety measures, public infrastructure improvements, and other City priorities.

Revenue / Expenditure Detail:

City Attorney
Revenues
30 - Charges for Service – $9,125 – – – – –
REVENUES TOTAL – $9,125 – – – – –
Expenses
60 - Salaries and Wages $902,684 $792,047 $324,060 $323,860 $1,112,472 243% $1,136,306

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

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ATTACHMENT 1
61 - Benefits $347,511 $452,699 $556,943 $506,755 $522,017 (6%) $553,360 70 - Services - External $127,048 $189,856 $1,101,189 $944,113 $150,700 (86%) $150,700 72 - Services - Internal $27,700 $25,060 $28,380 $28,380 $37,261 31% $40,264 75 - Materials & Supplies $42,710 $39,555 $43,800 $33,210 $39,300 (10%) $39,300 EXPENSES TOTAL $1,447,653 $1,499,217 $2,054,371 $1,836,318 $1,861,750 (9%) $1,919,930 Net Contribution / (Use) ($1,447,653) ($1,490,092) ($2,054,371) ($1,836,318) ($1,861,750) – ($1,919,930) Source of Funds
General $1,447,653 $1,499,217 $2,054,371 $1,836,318 $1,861,750 (9%) $1,919,930 SOURCE OF FUNDS TOTAL $1,447,653 $1,499,217 $2,054,371 $1,836,318 $1,861,750 (9%) $1,919,930 Revenues
30 - Charges for Service –
REVENUES TOTAL –
Expenses
60 - Salaries and Wages 2%
61 - Benefits 6%
70 - Services - External 0%
72 - Services - Internal 8%
75 - Materials & Supplies 0%
EXPENSES TOTAL 3%
Net Contribution / (Use) –
Source of Funds
General 3%
SOURCE OF FUNDS TOTAL 3%
Major Budget Changes for Fiscal Y ears 2025/26 and 2026/27:

None

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

FY27 % Change

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ATTACHMENT 1
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.

FT/LT 2022/23 Amended 2023/24 Amended 2024/25 Amended 2025/26 Proposed 2026/27 Proposed Amount
Full-Time 9 9 9 10 10
Human Resources

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ATTACHMENT 1
FT/LT 2022/23 Amended 2023/24 Amended 2024/25 Amended 2025/26 Proposed 2026/27 Proposed AMOUNT 9 9 9 10 10
2022 - 23 Actuals Yearly
View
2023 - 24 Actuals Yearly
View
2024 - 25 Revised
Budget 2025 - 26 Budget 2026 - 27 Budget
Part-Time Employees $18,103 $45,980 $0 $0 $0
TOTAL $18,103 $45,980 $0 $0 $0
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 Y ear 2024/25:

Enhanced employee training and development, including: Pilot Regional Training Academies in conjunction with the County and other Cities, Employee Development Series, Supervisor and Manager Academies, Performance Management, and completed year-three Employee Engagement survey.

Completed negotiations and reached new labor agreements with Napa City Employees' Association, Napa Police Oﬃcers' Association, Napa City Fireﬁghter Association, Administrative Managerial and Professional Employees, and Napa Chief Fire Oﬃcers.

Elevated recruitment and hiring eﬀorts: attended multiple job fairs, improved advertising and outreach, and increased training for HR staﬀ. Culminating in hiring 40 full-time and 35 part-time hires through Q3 of FY25. Achieved signiﬁcant reductions in workplace injuries and lost time due to work-related incidents.

Continued implementation of Wellness Program to include, ﬂu, shot clinics, wellness challenges and a wellness fair, as well as implementation of a new Employee Assistance Program.

Key Initiatives in Fiscal Y ears 2025/26 and 2026/27:

Expand citywide training oﬀerings to support the City of Napa's Core Values and Compentencies, organizational culture, and engagement survey results.

Initiate City Charter amendment project related to Personnel System.

Expand the City of Napa's onboarding process to encorporate the City Core Values and deepen employees' understanding of the City and initiate redesign of employee performance evaluations to incorporate City Core Values and Competencies.

Modernize HR processes to reduce paper usage, by digitizing personnel ﬁles and implementing electronic tablets for use with recruitment processes.

Revise the Family and Medical Leave policy, Return to Work policy, and develop a comprehensive workers' compensation and leave training program for all employees.

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ATTACHMENT 1
Performance Metrics:

Performance Metric Indicator Target
FY
2022/23
Actual
FY
2023/24
Actual
Worker's
Compensation
Claims
# claims ﬁled Trend 111 83
# lost days due to on-the-job
injuries Trend 1,718 1,392
New/Changed Class
Specs # new/changed class specs Trend 13 15
New Hires
# new hires (regular) Trend 71 59
# new hires (part time) Trend 58 100
% new hires completing probation Trend 98.59% 85.40%
Recruitments % completed within agreed upon
timeframe 80% 85% 87%
Revenue / Expenditure Detail:

Human Resources
Revenues
30 - Charges for Service $154,823 $55,841 $97,470 $50,000 $50,000 (49%) $50,000 50 - Investment Earnings ($9,522) $18,379 $2,000 $9,000 $3,000 50% $3,000 REVENUES TOTAL $145,301 $74,219 $99,470 $59,000 $53,000 (47%) $53,000 Expenses
60 - Salaries and Wages $988,832 $1,074,908 $1,119,028 $1,118,799 $1,351,318 21% $1,379,728 61 - Benefits $491,114 $514,527 $532,708 $507,659 $627,099 18% $664,178 70 - Services - External $435,619 $695,247 $1,169,556 $1,163,392 $970,000 (17%) $976,000 71 - Debt Service $133,848 $133,848 – – – – –
72 - Services - Internal $36,300 $81,700 $91,810 $91,810 $58,021 (37%) $61,775 75 - Materials & Supplies $11,507 $15,959 $16,000 $18,500 $16,000 0% $18,000 EXPENSES TOTAL $2,097,221 $2,516,189 $2,929,102 $2,900,160 $3,022,438 3% $3,099,681 Net Contribution / (Use) ($1,951,920) ($2,441,970) ($2,829,632) ($2,841,160) ($2,969,438) – ($3,046,681) Source of Funds
General $2,053,149 $2,468,728 $2,676,913 $2,647,971 $2,600,403 (3%) $2,657,480 General Non-Recurring $4,501 $25,862 $152,189 $152,189 $322,035 112% $342,201 Unemployment $39,571 $21,600 $100,000 $100,000 $100,000 0% $100,000 SOURCE OF FUNDS TOTAL $2,097,221 $2,516,189 $2,929,102 $2,900,160 $3,022,438 3% $3,099,681 Revenues
30 - Charges for Service 0%
50 - Investment Earnings 0%
REVENUES TOTAL 0%
Expenses

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

FY27 % Change

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ATTACHMENT 1
60 - Salaries and Wages 2%
61 - Benefits 6%
70 - Services - External 1%
71 - Debt Service –
72 - Services - Internal 6%
75 - Materials & Supplies 13%
EXPENSES TOTAL 3%
Net Contribution / (Use) –
Source of Funds
General 2%
General Non-Recurring 6%
Unemployment 0%
SOURCE OF FUNDS TOTAL 3%
Major Budget Changes for Fiscal Y ears 2025/26 and 2026/27:

None.

FY27 % Change

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ATTACHMENT 1
Mission Statement:

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

FT/LT 2022/23 Amended 2023/24 Amended 2024/25 Amended 2025/26 Proposed 2026/27 Proposed Amount
Limited-Term 1 0 0 0 0
Full-Time 36 25 25 26 26
Finance

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ATTACHMENT 1
FT/LT 2022/23 Amended 2023/24 Amended 2024/25 Amended 2025/26 Proposed 2026/27 Proposed AMOUNT 37 25 25 26 26
2022 - 23 Actuals Yearly
View
2023 - 24 Actuals Yearly
View
2024 - 25 Revised
Budget 2025 - 26 Budget 2026 - 27 Budget
Part-Time Employees $95,622 $34,864 $30,000 $31,200 $32,292 TOTAL $95,622 $34,864 $30,000 $31,200 $32,292
Department Overview:

The Finance Department consists of the Administration, Accounting & Auditing, Revenue, Purchasing and Information Technology divisions. The department is responsible for 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.

Revenue / Expenditure Detail:

Revenues by Division
Finance $1,379,372 $5,817,253 $2,860,470 $2,777,269 $1,764,184 (38%) $1,781,538 FN Information Technology $29,759 $0 – – – – –
FN IT Replacement $231,624 – – $0 $0 – $0
FN IT Projects ($50,871) – – $0 $0 – $0
FN IT ERP Project ($33,823) – – $0 $0 – $0
FN CDD Technology
Reserve $96,425 – – $0 $0 – $0

REVENUES BY DIVISION
TOTAL $1,652,486 $5,817,253 $2,860,470 $2,777,269 $1,764,184 (38%) $1,781,538 Expenses by Division
Finance $6,853,996 $6,812,908 $7,895,605 $10,075,512 $7,234,472 (8%) $7,408,266 FN Information Technology $5,599,213 $0 $38,040 $19,500 $0 (100%) $0 FN IT Replacement $88,775 – – $0 $0 – $0
FN IT Projects $525,513 $0 – $0 $0 – $0
FN IT ERP Project $347,708 $0 – $0 $0 – $0
FN CDD Technology
Reserve $19 – – $0 $0 – $0

EXPENSES BY DIVISION
TOTAL $13,415,224 $6,812,908 $7,933,645 $10,095,012 $7,234,472 (9%) $7,408,266 Net Contribution / (Use) ($11,762,739) ($995,655) ($5,073,175) ($7,317,743) ($5,470,288) – ($5,626,728) Revenues by Division
Finance 1%
FN Information Technology –
FN IT Replacement –
FN IT Projects –

ACTUAL REVISED

BUDGET PROJECTED PROPOSED

BUDGET PROPOSED
BUDGET
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 %
Change FY2027

FY27 % Change

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ATTACHMENT 1
FN IT ERP Project –
FN CDD Technology Reserve –
REVENUES BY DIVISION TOTAL 1%
Expenses by Division
Finance 2%
FN Information Technology –
FN IT Replacement –
FN IT Projects –
FN IT ERP Project –
FN CDD Technology Reserve –
EXPENSES BY DIVISION TOTAL 2%
Net Contribution / (Use) –
Department Expenditure by Fund
Expenses
General $8,340,248 $5,824,763 $5,761,771 $5,923,137 $6,087,588 6% $6,244,028 General Non-Recurring $2,198,557 $0 – – – – –
Information Technology $962,015 $0 – $0 $0 – $0
Postemployment
Benefits $1,913,833 $693,576 $2,095,000 $4,095,000 $1,146,184 (45%) $1,163,538 Equipment
Replacement $572 $294,569 $76,875 $76,875 $700 (99%) $700 EXPENSES TOTAL $13,415,224 $6,812,908 $7,933,645 $10,095,012 $7,234,472 (9%) $7,408,266 Expenses
General 3%
General Non-Recurring –
Information Technology –
Postemployment Benefits 2%
Equipment Replacement 0%
EXPENSES TOTAL 2%
Major Accomplishments in Fiscal Y ear 2024/25:

Worked with other City departments to implement Tyler Munis ERP, speciﬁcally the Human Capital Management (HCM) module, which includes payroll and HR functions, as well as the Utility Billing and Cashiering module. The last module, Financials, is anticipated to be implemented by July 1, 2022.

Successfully prepared the Annual Comprehensive Financial Report and Popular Annual Financial Report for the ﬁscal year ended June 30, 2024.

Deployed Microsoft Intune mobile device management, CATO virtual private network, and endpoint protection for all work from anywhere laptops, signiﬁcantly decreasing our cyber security attack surface.

Went live with new applications for law records management, Medical Priority Dispatch and Intime, Crew Sence, and Executime time entry systems.

The City has partnered with OpenGov Procurement for our online bidding platform! This new platform will include a more robust user experience and new tools for vendors. In addition, OpenGov Procurement

FY27 % Change

ACTUAL REVISED

BUDGET PROJECTED PROPOSED

BUDGET PROPOSED
BUDGET
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 %
Change FY2027

FY27 % Change

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ATTACHMENT 1
gives you access to bid opportunities with other government entities. All of this is provided at no charge.

Vendors interested in working with the City or want to continue working with the City can visit the CityGs website to register! Registration is 100% free for vendors. Open solicitations are posted at OpenGov Procurement. Once you are registered, you can subscribe to the City of Napa portal Successfully implemented two new accounting software solutions - OpenGov Planning and Budgeting suite and TrueComp. OpenGov allows us to streamline budgeting, reporting and community engagement, while GovInvest enhances our ability to model long-term pension and labor costs.

Key Initiatives in Fiscal Y ears 2025/26 and 2026/27:

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.

Begin deployment of new applications for Community Development and Police & Fire dispatch.

Begin deployment of a new backup 911 dispatch center and encrypted radio channels for county-wide law enforcement operations as mandated by the FBI.

Performance Metrics:

Performance Metric Indicator Target
FY
2022/23
Actual
FY
2023/24
Actual
Accounts Payable
Timeliness
# invoices processed Trend 15,400 21,590
# of invoices paid within 30
days of invoice date 90% 84.7% 75%
General Fund Budget
Accuracy/ Performance
% variance revised budget to
actual revenues <3% 7.0% 2.3%
% variance revised budget to
actual expenditures <3% -5.7% -3.9%
Business License
Processing
# of new license applications
processed Trend 1,414
% Business license
applications processed within
30 days
85% 86%
All Fund Expenditures and Revenues
Revenues
30 - Charges for Service $1,282,254 $1,098,318 $1,353,470 $1,025,269 $1,049,184 (22%) $1,066,538 50 - Investment Earnings ($59,768) $541,088 $357,000 $602,000 $565,000 58% $565,000 55 - Misc Revenues – $1,027,847 – – – – –
81 - Transfers In $430,000 $3,150,000 $1,150,000 $1,150,000 $150,000 (87%) $150,000

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

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ATTACHMENT 1
REVENUES TOTAL $1,652,486 $5,817,253 $2,860,470 $2,777,269 $1,764,184 (38%) $1,781,538 Expenses
60 - Salaries and Wages $3,781,085 $2,403,329 $2,678,260 $2,816,990 $3,123,834 17% $3,185,928 61 - Benefits $2,675,900 $768,752 $1,327,877 $1,369,050 $1,452,440 9% $1,534,099 70 - Services - External $4,197,641 $1,809,978 $3,668,854 $3,673,367 $2,476,884 (32%) $2,494,238 71 - Debt Service $307,470 $409,714 – – – – –
72 - Services - Internal $210,780 $111,830 $161,480 $142,940 $160,314 (1%) $173,001 75 - Materials & Supplies $271,480 $313,568 $97,175 $92,665 $21,000 (78%) $21,000 77 - Capital Outlay $1,790,868 $995,736 – – – – –
82 - Transfers Out $180,000 – $0 $2,000,000 $0 – $0
EXPENSES TOTAL $13,415,224 $6,812,908 $7,933,645 $10,095,012 $7,234,472 (9%) $7,408,266 Net Contribution / (Use) ($11,762,739) ($995,655) ($5,073,175) ($7,317,743) ($5,470,288) – ($5,626,728) Source of Funds
General $8,340,957 $5,766,863 $5,761,771 $5,923,137 $6,087,588 6% $6,244,028 General Non-Recurring $2,198,557 $0 – – – – –
Information Technology $962,015 $0 – $0 $0 – $0
Postemployment Benefits $1,913,833 $693,576 $2,095,000 $4,095,000 $1,146,184 (45%) $1,163,538 Equipment Replacement $572 $294,569 $76,875 $76,875 $700 (99%) $700 SOURCE OF FUNDS TOTAL $13,415,933 $6,755,008 $7,933,645 $10,095,012 $7,234,472 (9%) $7,408,266 Revenues
30 - Charges for Service 2%
50 - Investment Earnings 0%
55 - Misc Revenues –
81 - Transfers In 0%
REVENUES TOTAL 1%
Expenses
60 - Salaries and Wages 2%
61 - Benefits 6%
70 - Services - External 1%
71 - Debt Service –
72 - Services - Internal 8%
75 - Materials & Supplies 0%
77 - Capital Outlay –
82 - Transfers Out –
EXPENSES TOTAL 2%
Net Contribution / (Use) –
Source of Funds
General 3%
General Non-Recurring –
Information Technology –
Postemployment Benefits 2%
Equipment Replacement 0%
SOURCE OF FUNDS TOTAL 2%
General Fund Revenues and Expenditures
Revenues
30 - Charges for Service $29,759 $0 – – – – –

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

FY27 % Change

ACTUAL REVISED BUDGET PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

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ATTACHMENT 1
55 - Misc Revenues – $1,027,847 – – – – –
REVENUES TOTAL $29,759 $1,027,847 – – – – –
Expenses
60 - Salaries and Wages $3,744,938 $2,403,329 $2,678,260 $2,816,990 $3,123,834 19% $3,185,928 61 - Benefits $1,869,914 $1,254,506 $1,327,877 $1,369,050 $1,452,440 16% $1,534,099 70 - Services - External $2,024,639 $630,022 $1,573,154 $1,577,667 $1,330,000 (15%) $1,330,000 71 - Debt Service $307,470 $409,714 – – – – –
72 - Services - Internal $210,780 $111,830 $161,480 $142,940 $160,314 7% $173,001 75 - Materials & Supplies $182,508 $19,625 $21,000 $16,490 $21,000 0% $21,000 77 - Capital Outlay $0 $995,736 – – – – –
EXPENSES TOTAL $8,340,248 $5,824,763 $5,761,771 $5,923,137 $6,087,588 8% $6,244,028 Net Contribution / (Use) ($8,310,489) ($4,796,916) ($5,761,771) ($5,923,137) ($6,087,588) – ($6,244,028) Revenues
30 - Charges for Service –
55 - Misc Revenues –
REVENUES TOTAL –
Expenses
60 - Salaries and Wages 2%
61 - Benefits 6%
70 - Services - External 0%
71 - Debt Service –
72 - Services - Internal 8%
75 - Materials & Supplies 0%
77 - Capital Outlay –
EXPENSES TOTAL 3%
Net Contribution / (Use) –
Major Budget Changes for Fiscal Y ears 2025/26 and 2026/27:

Convert a vacant Oﬃce Assistant position to an Administrative Assistant position for an additional cost of $39,000.

Reallocation of Purchasing Manager position to a Management Analyst position for a savings of $36,000.

Conduct a Continuity of Operations Plan for IT for a cost of $40,000.

Ongoing cost of cybersecurity software and services for a cost of $48,000.

Matching funds for Public Safety Radio and Communication (PSRC) Upgrade Project (Countywide) $900,000 in funds requested by the City of Napa. Cost is 20% matching funds of $180,000.

Add 1 New FTE (Budget Analyst I/II) in FY 2025/26 and FY 2026/27.

ACTUAL REVISED BUDGET PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

FY27 % Change

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ATTACHMENT 1
Department Overview:

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.

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 Government (Non-Dept)
Revenues
11 - Property Tax $44,758,141 $46,050,821 $47,563,950 $47,941,541 $49,776,319 5% $51,575,063 12 - Sales Tax $21,085,858 $21,164,996 $26,890,000 $26,920,644 $44,490,297 65% $45,818,320 13 - Transient Occup Tax $30,884,044 $29,481,077 $29,453,000 $29,327,043 $29,731,880 1% $30,325,518 14 - Business License Tax $4,545,589 $4,526,180 $5,848,000 $5,882,000 $6,082,000 4% $6,282,000 15 - Other Taxes $2,845,292 $2,733,299 $2,692,000 $2,692,000 $2,741,560 2% $2,792,110 30 - Charges for Service $610,979 $1,003,735 $157,700 $830,459 $145,200 (8%) $149,900 40 - Intergovernmental $3,365,293 $4,456,416 $9,766,441 $9,544,264 $0 (100%) $0 50 - Investment Earnings $7,749,757 $5,323,674 $2,800,000 $3,920,000 $3,112,500 11% $3,125,000 52 - Financing Revenues $49,017 ($12,996) $41,000 $41,000 $41,000 0% $41,000 55 - Misc Revenues $10,727 $88,225 $40,000 $40,000 $40,000 0% $40,000 General Government (Non-Dept)

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

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ATTACHMENT 1
81 - Transfers In $3,120,200 $5,075,540 $5,094,560 $5,094,560 $8,245,876 62% $8,499,641 REVENUES TOTAL $119,024,897 $119,890,968 $130,346,651 $132,233,511 $144,406,632 11% $148,648,552 Expenses
60 - Salaries and Wages $249,439 $444,952 ($423,331) $50,150 ($2,050,000) 384% ($2,150,000) 61 - Benefits ($145,851) ($173,387) $317,401 $0 $600,000 89% $600,000 70 - Services - External $6,580,685 $6,719,346 $12,149,216 $10,868,322 $8,896,378 (27%) $8,902,677 71 - Debt Service $9,154 ($49,731) $90,625 $90,625 $0 (100%) $0 72 - Services - Internal $1,150,000 $2,553,500 $2,784,100 $2,784,100 $2,955,448 6% $3,380,791 75 - Materials & Supplies $59,497 $37,798 $15,000 $98,833 $15,000 0% $15,000 77 - Capital Outlay – $94,732 $672,759 $672,759 $0 (100%) $0 82 - Transfers Out $5,729,517 $14,315,153 $20,133,825 $20,133,825 $25,610,732 27% $25,902,710 EXPENSES TOTAL $13,632,440 $23,942,363 $35,739,596 $34,698,614 $36,027,558 1% $36,651,178 Net Contribution / (Use) $105,392,457 $95,948,605 $94,607,055 $97,534,897 $108,379,074 – $111,997,374 Source of Funds
General $9,880,800 $18,612,377 $19,160,152 $18,575,926 $13,770,772 (28%) $13,511,847 General Non-Recurring $1,348,424 $1,208,141 $2,945,584 $2,565,285 $6,000 (100%) $6,000 Measure G – – $5,000,000 $5,000,000 $22,250,786 345% $23,133,331 General ARPA $2,403,216 $4,123,012 $8,471,988 $8,395,531 $0 (100%) $0 Administration SR – – $161,872 $161,872 $0 (100%) $0
SOURCE OF FUNDS TOTAL $13,632,440 $23,943,530 $35,739,596 $34,698,614 $36,027,558 1% $36,651,178 Revenues
11 - Property Tax 4%
12 - Sales Tax 3%
13 - Transient Occup Tax 2%
14 - Business License Tax 3%
15 - Other Taxes 2%
30 - Charges for Service 3%
40 - Intergovernmental –
50 - Investment Earnings 0%
52 - Financing Revenues 0%
55 - Misc Revenues 0%
81 - Transfers In 3%
REVENUES TOTAL 3%
Expenses
60 - Salaries and Wages 5%
61 - Benefits 0%
70 - Services - External 0%
71 - Debt Service –
72 - Services - Internal 14%
75 - Materials & Supplies 0%
77 - Capital Outlay –
82 - Transfers Out 1%
EXPENSES TOTAL 2%
Net Contribution / (Use) –
Source of Funds
General (2%)
General Non-Recurring 0%
Measure G 4%
General ARPA –
Administration SR –
SOURCE OF FUNDS TOTAL 2%

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

FY27 % Change

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ATTACHMENT 1
2022 - 23 Actuals Yearly
View
2023 - 24 Actuals Yearly
View
2024 - 25 Revised
Budget 2025 - 26 Budget 2026 - 27 Budget
Part-Time Employees $54,046 $128,924 $0 $0 $0
TOTAL $54,046 $128,924 $0 $0 $0
Major Budget Changes for Fiscal Y ears 2025/26 and 2026/27:

Transfer of funding to provide support for the operating obligation of the 5th Street garage and Neighborhood Traﬃc Calming Program (NTCP).

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ATTACHMENT 1
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.

Parks and Recreation Services

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ATTACHMENT 1
FT/LT 2022/23 Amended 2023/24 Amended 2024/25 Amended 2025/26 Proposed 2026/27 Proposed Amount
Limited-Term 1 0 0 0 0
Full-Time 40 40 40 42 42
AMOUNT 41 40 40 42 42
2022 - 23 Actuals Yearly
View
2023 - 24 Actuals Yearly
View
2024 - 25 Revised
Budget 2025 - 26 Budget 2026 - 27 Budget
Part-Time Employees $741,404 $842,704 $1,030,200 $1,183,820 $1,219,785 TOTAL $741,404 $842,704 $1,030,200 $1,183,820 $1,219,785 Department Overview:

The Parks and Recreation Services Department provides vital access to parks, trails, open spaces and community gathering spaces. The Department provides high-quality community events and recreational opportunities including sports programs, swimming lessons, enrichment classes, and day camps. The Department is responsible for maintenance and care of all City parks, trails and open spaces, and citywide landscaping and urban forestry. This includes the management of over 35,000 public trees. The department maintains recreational facilities, public rights of way, and landscaping in speciﬁc neighborhoods identiﬁed by assessment districts.

Revenue / Expenditure Detail:

Revenues by Division
PR Admin $284,021 $538 $4,609 $0 $750 (84%) $750
PR Parks $500,520 $585,947 $1,039,958 $975,134 $750,539 (28%) $753,323 PR Recreation Services $250,576 $299,323 $234,550 $235,250 $618,000 163% $620,500 PR Programs $571,451 $644,848 $770,500 $780,000 $822,500 7% $812,500 PR Public Art $457,688 $488,279 $411,039 $331,999 $70,800 (83%) $70,800 PR Park Acquisition Q1 ($16,641) $279,259 $307,960 $0 $307,960 0% $307,960 PR Park Acquisition Q2 $52,531 $146,197 $95,720 $0 $95,720 0% $95,720 PR Park Acquisition Q3 $125,583 $101,941 $24,450 $0 $24,450 0% $24,450 PR Park Acquisition Q4 ($43,749) $151,864 $79,590 $0 $79,590 0% $79,590 PR Park Development Q1 $1,695 $32,153 $49,420 $0 $49,420 0% $49,420 PR Park Development Q2 $12,701 $11,672 $11,440 $0 $11,440 0% $11,440 PR Park Development Q3 $17,077 $14,986 $8,320 $0 $8,320 0% $8,320 PR Park Development Q4 ($5,290) $19,653 $31,730 $0 $31,730 0% $31,730

REVENUES BY DIVISION
TOTAL $2,208,163 $2,776,659 $3,069,286 $2,322,383 $2,871,219 (6%) $2,866,503 Expenses by Division
PR Admin $1,525,524 $1,547,129 $1,623,463 $1,657,595 $1,655,401 2% $1,703,718 PR Parks $5,386,572 $6,591,288 $6,799,632 $6,420,014 $6,776,958 0% $6,949,401 PR Recreation Services $1,016,985 $1,382,109 $1,526,976 $1,352,517 $1,519,697 0% $1,545,681 PR Programs $1,143,871 $1,231,091 $1,324,373 $1,338,157 $1,506,248 14% $1,541,987

ACTUAL REVISED

BUDGET PROJECTED PROPOSED

BUDGET PROPOSED
BUDGET
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 %
Change FY2027

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ATTACHMENT 1
PR Public Art $2,170,457 $498,566 $560,786 $563,024 $407,541 (27%) $237,143 PR Park Acquisition Q1 $8,913 $2,593 $5,600 $0 $305,600 5,357% $5,600 PR Park Acquisition Q2 $6,924 $1,106 $2,500 $0 $302,500 12,000% $2,500 PR Park Acquisition Q3 $7,106 $1,191 $3,200 $0 $303,200 9,375% $3,200 PR Park Acquisition Q4 $7,550 $1,527 $2,500 $0 $302,500 12,000% $2,500 PR Park Development Q1 $365 $284 $700 $0 $700 0% $700
PR Park Development Q2 $64 $59 $200 $0 $200 0% $200
PR Park Development Q3 $250 $192 $400 $0 $400 0% $400
PR Park Development Q4 $7,600 $188 $400 $0 $400 0% $400

EXPENSES BY DIVISION
TOTAL $11,282,179 $11,257,323 $11,850,731 $11,331,307 $13,081,345 10% $11,993,430 Net Contribution / (Use) ($9,074,017) ($8,480,664) ($8,781,445) ($9,008,924) ($10,210,126) – ($9,126,927) Revenues by Division
PR Admin 0%
PR Parks 0%
PR Recreation Services 0%
PR Programs (1%)
PR Public Art 0%
PR Park Acquisition Q1 0%
PR Park Acquisition Q2 0%
PR Park Acquisition Q3 0%
PR Park Acquisition Q4 0%
PR Park Development Q1 0%
PR Park Development Q2 0%
PR Park Development Q3 0%
PR Park Development Q4 0%
REVENUES BY DIVISION TOTAL 0%
Expenses by Division
PR Admin 3%
PR Parks 3%
PR Recreation Services 2%
PR Programs 2%
PR Public Art (42%)
PR Park Acquisition Q1 (98%)
PR Park Acquisition Q2 (99%)
PR Park Acquisition Q3 (99%)
PR Park Acquisition Q4 (99%)
PR Park Development Q1 0%
PR Park Development Q2 0%
PR Park Development Q3 0%
PR Park Development Q4 0%
EXPENSES BY DIVISION TOTAL (8%)
Net Contribution / (Use) –
Department Expenditure by Fund

ACTUAL REVISED

BUDGET PROJECTED PROPOSED

BUDGET PROPOSED
BUDGET
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 %
Change FY2027

FY27 % Change

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ATTACHMENT 1
Expenses
General $9,101,873 $10,052,200 $10,757,619 $10,356,015 $11,332,329 5% $11,627,091 General Non-Recurring $314,643 $1,085,869 $763,102 $763,751 $219,648 (71%) $210,154 Golf Course $29,582 $30,796 $27,000 $27,000 $28,000 4% $29,000 DIF Las Flores Rec
Center $3 $2 $10 $10 $10 0% $10
DIF N Jefferson Parks $1 $1 $10 $5 $10 0% $10
DIF Orchard Parks $47,999 $3 $100 $50 $50 (50%) $50
DIF Park Acq & Dev $38,770 $7,140 $15,500 $0 $1,215,500 7,742% $15,500 Public Art $1,686,816 $31,660 $63,666 $63,666 $185,826 192% $11,139 Alston Park Trust $1,926 $93 $124,464 $75,100 $22,500 (82%) $22,500 AD Altavina Maint Dist $6,328 $3,642 $9,150 $5,200 $9,150 0% $9,150 AD Chaudhary Estates $1,173 $496 $2,100 $600 $1,400 (33%) $1,850 AD Dry Creek Village $904 $1,485 $1,200 $500 $2,200 83% $2,200 AD Fox Ridge $4,195 $3,343 $8,950 $1,850 $2,850 (68%) $2,850 AD Glencar Estates $650 $1,367 $2,100 $900 $2,300 10% $2,300 AD Hill View Park $549 $840 $1,650 $400 $1,600 (3%) $1,600 AD Hyde Park I $1,303 $1,539 $1,750 $950 $2,150 23% $2,150 AD Linda Vista $850 $673 $820 $820 $824 0% $825
AD Mills $960 $829 $1,600 $750 $1,600 0% $1,600
AD Napa Valley Corp
Park $5,456 $5,965 $10,500 $10,500 $10,500 0% $10,500
AD Oak Ridge $2,328 $1,996 $7,750 $650 $3,250 (58%) $3,250 AD Orchard Estates $1,580 $1,866 $1,950 $1,350 $2,950 51% $2,950 AD Oxford Garden $1,642 $495 $2,350 $650 $950 (60%) $950 AD Rancho Las Flores $4,657 $3,778 $9,700 $1,900 $4,000 (59%) $4,000 AD Silverado Creek $16,405 $11,129 $22,770 $12,220 $22,528 (1%) $22,581 AD Sunrise Meadows $1,929 $2,417 $2,660 $1,660 $2,360 (11%) $2,360 AD Tierra Grove $542 $857 $1,150 $750 $1,150 0% $1,150
AD Trancas $2,936 $2,797 $3,400 $1,850 $1,850 (46%) $1,850 AD Vineyard Vista $2,918 $1,415 $4,200 $700 $2,000 (52%) $2,000 AD Walnut Grove $163 $139 $210 $160 $510 143% $510
AD Woodside $3,097 $2,491 $3,300 $1,350 $1,350 (59%) $1,350 EXPENSES TOTAL $11,282,179 $11,257,323 $11,850,731 $11,331,307 $13,081,345 10% $11,993,430 Expenses
General 3%
General Non-Recurring (4%)
Golf Course 4%
DIF Las Flores Rec Center 0%
DIF N Jefferson Parks 0%
DIF Orchard Parks 0%
DIF Park Acq & Dev (99%)
Public Art (94%)
Alston Park Trust 0%
AD Altavina Maint Dist 0%
AD Chaudhary Estates 32%
AD Dry Creek Village 0%
AD Fox Ridge 0%
AD Glencar Estates 0%
AD Hill View Park 0%
AD Hyde Park I 0%
AD Linda Vista 0%
AD Mills 0%
AD Napa Valley Corp Park 0%

ACTUAL REVISED

BUDGET PROJECTED PROPOSED

BUDGET PROPOSED
BUDGET
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 %
Change FY2027

FY27 % Change

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ATTACHMENT 1
AD Oak Ridge 0%
AD Orchard Estates 0%
AD Oxford Garden 0%
AD Rancho Las Flores 0%
AD Silverado Creek 0%
AD Sunrise Meadows 0%
AD Tierra Grove 0%
AD Trancas 0%
AD Vineyard Vista 0%
AD Walnut Grove 0%
AD Woodside 0%
EXPENSES TOTAL (8%)
All Fund Expenditures and Revenues
Revenues
30 - Charges for Service $1,617,899 $1,397,450 $1,656,220 $1,138,300 $1,644,390 (1%) $1,629,890 40 - Intergovernmental $92,355 $97,317 $605,458 $611,659 $103,269 (83%) $105,853 50 - Investment Earnings ($433,670) $647,275 $223,650 $25,025 $233,060 4% $233,060 52 - Financing Revenues $7,346 ($16,151) – – – – –
55 - Misc Revenues $924,234 $650,767 $583,958 $547,399 $250,500 (57%) $257,700 81 - Transfers In – – – $0 $640,000 – $640,000
REVENUES TOTAL $2,208,163 $2,776,659 $3,069,286 $2,322,383 $2,871,219 (6%) $2,866,503 Expenses
60 - Salaries and Wages $4,203,966 $4,516,651 $4,981,403 $4,726,699 $5,458,121 10% $5,540,296 61 - Benefits $1,913,221 $2,091,711 $2,196,398 $2,202,791 $2,370,918 8% $2,520,179 70 - Services - External $1,405,097 $2,294,999 $2,757,129 $2,625,381 $2,290,430 (17%) $2,293,068 71 - Debt Service $187,579 $142,805 – – – – –
72 - Services - Internal $980,121 $1,072,985 $1,102,640 $1,102,640 $1,027,128 (7%) $1,078,272 75 - Materials & Supplies $477,043 $534,687 $722,404 $583,040 $522,570 (28%) $523,070 77 - Capital Outlay $312,808 $87,605 $27,000 $27,000 $28,000 4% $29,000 82 - Transfers Out $1,802,345 $515,880 $63,756 $63,756 $1,384,178 2,071% $9,545 EXPENSES TOTAL $11,282,179 $11,257,323 $11,850,731 $11,331,307 $13,081,345 10% $11,993,430 Net Contribution / (Use) ($9,074,017) ($8,480,664) ($8,781,445) ($9,008,924) ($10,210,126) – ($9,126,927) Source of Funds
General $9,101,873 $10,052,200 $10,757,619 $10,356,015 $11,332,329 5% $11,627,091 General Non-Recurring $314,643 $1,085,869 $763,102 $763,751 $219,648 (71%) $210,154 Golf Course $29,582 $30,796 $27,000 $27,000 $28,000 4% $29,000 DIF Las Flores Rec Center $3 $2 $10 $10 $10 0% $10
DIF N Jefferson Parks $1 $1 $10 $5 $10 0% $10
DIF Orchard Parks $47,999 $3 $100 $50 $50 (50%) $50
DIF Park Acq & Dev $38,770 $7,140 $15,500 $0 $1,215,500 7,742% $15,500 Public Art $1,686,816 $31,660 $63,666 $63,666 $185,826 192% $11,139 Alston Park Trust $1,926 $93 $124,464 $75,100 $22,500 (82%) $22,500 AD Altavina Maint Dist $6,328 $3,642 $9,150 $5,200 $9,150 0% $9,150 AD Chaudhary Estates $1,173 $496 $2,100 $600 $1,400 (33%) $1,850 AD Dry Creek Village $904 $1,485 $1,200 $500 $2,200 83% $2,200 AD Fox Ridge $4,195 $3,343 $8,950 $1,850 $2,850 (68%) $2,850 AD Glencar Estates $650 $1,367 $2,100 $900 $2,300 10% $2,300 AD Hill View Park $549 $840 $1,650 $400 $1,600 (3%) $1,600 AD Hyde Park I $1,303 $1,539 $1,750 $950 $2,150 23% $2,150

FY27 % Change

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

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ATTACHMENT 1
AD Linda Vista $850 $673 $820 $820 $824 0% $825
AD Mills $960 $829 $1,600 $750 $1,600 0% $1,600
AD Napa Valley Corp Park $5,456 $5,965 $10,500 $10,500 $10,500 0% $10,500 AD Oak Ridge $2,328 $1,996 $7,750 $650 $3,250 (58%) $3,250 AD Orchard Estates $1,580 $1,866 $1,950 $1,350 $2,950 51% $2,950 AD Oxford Garden $1,642 $495 $2,350 $650 $950 (60%) $950 AD Rancho Las Flores $4,657 $3,778 $9,700 $1,900 $4,000 (59%) $4,000 AD Silverado Creek $16,405 $11,129 $22,770 $12,220 $22,528 (1%) $22,581 AD Sunrise Meadows $1,929 $2,417 $2,660 $1,660 $2,360 (11%) $2,360 AD Tierra Grove $542 $857 $1,150 $750 $1,150 0% $1,150
AD Trancas $2,936 $2,797 $3,400 $1,850 $1,850 (46%) $1,850 AD Vineyard Vista $2,918 $1,415 $4,200 $700 $2,000 (52%) $2,000 AD Walnut Grove $163 $139 $210 $160 $510 143% $510
AD Woodside $3,097 $2,491 $3,300 $1,350 $1,350 (59%) $1,350 SOURCE OF FUNDS TOTAL $11,282,179 $11,257,323 $11,850,731 $11,331,307 $13,081,345 10% $11,993,430 Revenues
30 - Charges for Service (1%)
40 - Intergovernmental 3%
50 - Investment Earnings 0%
52 - Financing Revenues –
55 - Misc Revenues 3%
81 - Transfers In 0%
REVENUES TOTAL 0%
Expenses
60 - Salaries and Wages 2%
61 - Benefits 6%
70 - Services - External 0%
71 - Debt Service –
72 - Services - Internal 5%
75 - Materials & Supplies 0%
77 - Capital Outlay 4%
82 - Transfers Out (99%)
EXPENSES TOTAL (8%)
Net Contribution / (Use) –
Source of Funds
General 3%
General Non-Recurring (4%)
Golf Course 4%
DIF Las Flores Rec Center 0%
DIF N Jefferson Parks 0%
DIF Orchard Parks 0%
DIF Park Acq & Dev (99%)
Public Art (94%)
Alston Park Trust 0%
AD Altavina Maint Dist 0%
AD Chaudhary Estates 32%
AD Dry Creek Village 0%
AD Fox Ridge 0%
AD Glencar Estates 0%
AD Hill View Park 0%
AD Hyde Park I 0%
AD Linda Vista 0%
AD Mills 0%
AD Napa Valley Corp Park 0%

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

FY27 % Change

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FY27 % Change

ACTUAL REVISED BUDGET PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

FY27 % Change

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ATTACHMENT 1
Net Contribution / (Use) –
Major Accomplishments in Fiscal Y ear 2024/25:

Completed Phase I of the Parks Playground and amenity improvement project targeting six priority park sites. This was the ﬁrst implementation phase of the 2023 Parks Conditions Assessment.

Implementation of three department strategies: Financial Sustainability, Social Equity, and Capital Investment to guide resource allocation and priority investment of public dollars.

Continued work on data development, including the integration of Placer.ai location analytics to develop baseline use trends for parks, recreation facilities, and community events.

Initiated feasibility analysis of the vacant Harvest Middle School site to meet existing gaps in the City's park network, primarily active park amenities such as aquatics and sport ﬁeld infrastructure.

Supported Public Works with the planning, coordination, and implementation of park capital improvement program projects.

Key Initiatives in Fiscal Y ears 2025/26 and 2026/27:

Establish priority park site and recreation facility investments to align with Council and Measure G funding priorities.

Continue discussions and coordination with Napa Valley School District in regard to the sale and future plans for the Harvest Middle School site.

Implement the Financial Sustainability, Social Equity, and Capital Investment strategies for the Parks & Recreation Department which will include engagement and education components and ongoing analysis and adjustments to meet targets.

Utilize the GIS data collected for the Park Infrastructure Program and implement priorities for maintenance and replacement projects to manage the City's existing backlog of projects and maintain safe and usable parks for the community.

Major Budget Changes for Fiscal Y ears 2025/26 and 2026/27:

None

FY27 % Change

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ATTACHMENT 1
Division Overview:

The Parks Program is responsible for the planning, operation and maintenance of over 950 acres of parks, trails and open space areas that contribute to an enhanced quality of life for the community. Responsibilities include:

Maintain 54 City parks, and 32 miles of public trails inclusive of downtown area landscapes, river front promenade, 2 boat docks, and 2 boat launches.

Maintain a wide variety of recreational amenities, including sports ﬁelds, picnic areas, play areas, a BMX track, 2 amphitheaters for special events, a skate park, and dedicated oﬀ-leash dog areas.

Manage an inspection program for 33 playgrounds to ensure community safety.

Maintain landscaping along 140 miles of public rights-of-ways and street medians.

Manage the maintenance of 17 landscape assessment and 3 special tax districts including detention basins.

Oversee integrated pest management and weed abatement programs.

Manage the volunteer and Park Ranger programs.

Maintain approximately 50,000 trees, including trees located in parks, public spaces, street medians and street trees.

Major Accomplishments in FY2024/25
Launched new iTree software platform to align GIS data and develop a comprehensive database on public tree infrastructure and track future maintenance activities in urban forestry.

Continued work on the Urban Forestry Management Plan, including the completion of a comprehensive tree inventory, and an active community engagement plan.

Completed various park improvements to enhance park sites and reduce ongoing maintenance: Boat Dock repairs, Kennedy Park pathways project and multiple park amenities projects across park sites.

Continued key partnerships and collaborations with park stakeholders to increase funding opportunities and leverage partnerships to support parks, and key park projects and initiatives.

Key Initiatives for Fiscal Y ears 2025/26 and 2026/27
Enhance the maintenance of parks and community gathering spaces to improve aesthetics and reduce ongoing maintenance burdens. Additional priorities include improving landscape areas along rights-of- way and incorporating improvements in turf and tree care to meet the growing expectations of the community.

Complete and / or make signiﬁcant progress on identiﬁed park projects to enhance parks and community spaces including installation of the Alston Park Restroom and Phase II of the Playground and Amenities improvement project.

Complete the Urban Forestry Managment Plan to guide future work in green infrastructure.

PRS Parks

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ATTACHMENT 1
Continue to make eﬃciency improvements through the use of technology and equipment enhancements.

Performance Metrics:

Performance Metric Indicator Target
FY
2022/23
Actual
FY
2023/24
Actual
Park Maintenance
Cost per acre % actual
to target (Industry
standard operating
expenditure per acre
by National Recreation
and Park Association)
FY 2018
$6,589
$4,343
(56%)
$4,636
(56%)
Tree Planting (planned
vs actual) % actual to target 500 (100%) 127 (25%) 176 (88%) Tree Pruning (planned
vs actual) % actual to target 2000
(100%) 833 (42%) 1,838
(92%)
Tree Replacement % replacement trees
planted within 30 days 100% 80.% 95.%
PR Parks
Revenues
30 - Charges for Service $254,845 $265,214 $269,800 $232,800 $249,560 (7%) $249,560 40 - Intergovernmental $92,355 $97,317 $605,458 $611,659 $103,269 (83%) $105,853 50 - Investment Earnings ($40,229) $66,647 $18,700 $14,625 $17,710 (5%) $17,710 52 - Financing Revenues – ($16,151) – – – – –
55 - Misc Revenues $193,549 $172,920 $146,000 $116,050 $130,000 (11%) $130,200 81 - Transfers In – – – $0 $250,000 – $250,000
REVENUES TOTAL $500,520 $585,947 $1,039,958 $975,134 $750,539 (28%) $753,323 Expenses
60 - Salaries and Wages $2,471,012 $2,542,880 $2,834,616 $2,617,220 $3,032,094 7% $3,067,034 61 - Benefits $1,365,846 $1,448,743 $1,582,094 $1,529,635 $1,684,207 6% $1,795,478 70 - Services - External $474,789 $1,036,205 $1,155,177 $1,152,779 $1,038,830 (10%) $1,056,468 71 - Debt Service $27,461 $12,328 – – – – –
72 - Services - Internal $629,571 $683,525 $675,250 $675,250 $643,405 (5%) $651,445 75 - Materials & Supplies $323,034 $326,243 $550,904 $443,540 $377,070 (32%) $377,570 77 - Capital Outlay – $56,835 – – – – –
82 - Transfers Out $94,860 $484,530 $1,590 $1,590 $1,352 (15%) $1,406 EXPENSES TOTAL $5,386,572 $6,591,288 $6,799,632 $6,420,014 $6,776,958 0% $6,949,401 Net Contribution / (Use) ($4,886,053) ($6,005,341) ($5,759,674) ($5,444,880) ($6,026,419) – ($6,196,078) Source of Funds
General $5,227,722 $5,731,502 $6,197,081 $5,920,432 $6,676,916 8% $6,848,855 General Non-Recurring $48,355 $810,130 $378,707 $378,707 $0 (100%) $0 DIF Las Flores Rec Center $3 $2 $10 $10 $10 0% $10
DIF N Jefferson Parks $1 $1 $10 $5 $10 0% $10
DIF Orchard Parks $47,999 $3 $100 $50 $50 (50%) $50

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

Page 100 of 572 ends

ATTACHMENT 1
Alston Park Trust $1,926 $93 $124,464 $75,100 $22,500 (82%) $22,500 AD Altavina Maint Dist $6,328 $3,642 $9,150 $5,200 $9,150 0% $9,150 AD Chaudhary Estates $1,173 $496 $2,100 $600 $1,400 (33%) $1,850 AD Dry Creek Village $904 $1,485 $1,200 $500 $2,200 83% $2,200 AD Fox Ridge $4,195 $3,343 $8,950 $1,850 $2,850 (68%) $2,850 AD Glencar Estates $650 $1,367 $2,100 $900 $2,300 10% $2,300 AD Hill View Park $549 $840 $1,650 $400 $1,600 (3%) $1,600 AD Hyde Park I $1,303 $1,539 $1,750 $950 $2,150 23% $2,150 AD Linda Vista $850 $673 $820 $820 $824 0% $825
AD Mills $960 $829 $1,600 $750 $1,600 0% $1,600
AD Napa Valley Corp Park $5,456 $5,965 $10,500 $10,500 $10,500 0% $10,500 AD Oak Ridge $2,328 $1,996 $7,750 $650 $3,250 (58%) $3,250 AD Orchard Estates $1,580 $1,866 $1,950 $1,350 $2,950 51% $2,950 AD Oxford Garden $1,642 $495 $2,350 $650 $950 (60%) $950 AD Rancho Las Flores $4,657 $3,778 $9,700 $1,900 $4,000 (59%) $4,000 AD Silverado Creek $16,405 $11,129 $22,770 $12,220 $22,528 (1%) $22,581 AD Sunrise Meadows $1,929 $2,417 $2,660 $1,660 $2,360 (11%) $2,360 AD Tierra Grove $542 $857 $1,150 $750 $1,150 0% $1,150
AD Trancas $2,936 $2,797 $3,400 $1,850 $1,850 (46%) $1,850 AD Vineyard Vista $2,918 $1,415 $4,200 $700 $2,000 (52%) $2,000 AD Walnut Grove $163 $139 $210 $160 $510 143% $510
AD Woodside $3,097 $2,491 $3,300 $1,350 $1,350 (59%) $1,350 SOURCE OF FUNDS TOTAL $5,386,572 $6,591,288 $6,799,632 $6,420,014 $6,776,958 0% $6,949,401 Revenues
30 - Charges for Service 0%
40 - Intergovernmental 3%
50 - Investment Earnings 0%
52 - Financing Revenues –
55 - Misc Revenues 0%
81 - Transfers In 0%
REVENUES TOTAL 0%
Expenses
60 - Salaries and Wages 1%
61 - Benefits 7%
70 - Services - External 2%
71 - Debt Service –
72 - Services - Internal 1%
75 - Materials & Supplies 0%
77 - Capital Outlay –
82 - Transfers Out 4%
EXPENSES TOTAL 3%
Net Contribution / (Use) –
Source of Funds
General 3%
General Non-Recurring –
DIF Las Flores Rec Center 0%
DIF N Jefferson Parks 0%
DIF Orchard Parks 0%
Alston Park Trust 0%
AD Altavina Maint Dist 0%
AD Chaudhary Estates 32%
AD Dry Creek Village 0%
AD Fox Ridge 0%
AD Glencar Estates 0%

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

FY27 % Change

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ATTACHMENT 1
AD Hill View Park 0%
AD Hyde Park I 0%
AD Linda Vista 0%
AD Mills 0%
AD Napa Valley Corp Park 0%
AD Oak Ridge 0%
AD Orchard Estates 0%
AD Oxford Garden 0%
AD Rancho Las Flores 0%
AD Silverado Creek 0%
AD Sunrise Meadows 0%
AD Tierra Grove 0%
AD Trancas 0%
AD Vineyard Vista 0%
AD Walnut Grove 0%
AD Woodside 0%
SOURCE OF FUNDS TOTAL 3%
Major Budget Changes for Fiscal Y ears 2025/26 and 2026/27:

None

FY27 % Change

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ATTACHMENT 1
Division Overview:

The Recreation Program enhances community vitality by providing a diverse selection of quality recreational programming for every age group. Recreation services include aquatic programs, day camps, youth and adult sports, senior services, preschool programs, enrichment classes, community facility rentals and community events. Responsibilities include:

Managing twelve program areas that change seasonally to meet the diverse needs of the community.

Managing the Senior Activity Center, the Las Flores Community Center, athletic ﬁeld use, and coordination with diverse community and stakeholder groups.

Major Accomplishments in FY2024/25
Continued Community-wide events including the July 4th Celebration which included the City's ﬁrst droneshow in lieu of ﬁreworks, and the 3rd annual Dia de los Muertos Event.

Expanded the scholarship program for both youth and seniors in partnership with the Napa Parks & Recreation Foundation, Community Projects, PG&E and Community Foundation.

Hired new Recreation Coordinator to oversee youth programs including preschools and summer camps.

Continue the targeted and strategic recovery of recreation programs with Aquatics, Summer Camps, Aquatics, Y outh Sports and Senior programs.

Continued to analyze and adjust programs and services based upon the Department's Financial Sustainability Policy to make continued progress in meeting cost recovery and subsidy targets.

Key Initiatives for Fiscal Y ears 2025/26 and 2026/27
Continue Implementation the ﬁnancial sustainability policy and social equity policy for the Recreation Programs and Services including identifying and deﬁning program niche and ongoing evaluation of cost recovery and social equity targets and adjustments when necessary Activate and plan for programming at the Harvest Middle School as an additional recreation site including pool and gym for city operated and partner programs.

Continue the strategic recovery of recreation programs in the areas of Administration, Marketing, Adults Sports, Special Needs programs.

Expand community events and the potential activation of Oxbow Commons with community stakeholder groups
Performance Metrics:

PRS Recreation Services

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ATTACHMENT 1
Performance Metric Indicator Target
FY
2022/23
Actual
FY
2023/24
Actual
Recreation Program
Performance
Class
Participation % 75.% 73.6% 83.%
% direct cost
recovered 50.% 31.% 34.%
# of participant
visits Trend
70,806 74,665
Special Event Attendance
# of attendees
(private special
events)
Trend
191,000 115,000

# of attendees
(City-sponsored
special events)
Trend
47,500 98,000
Revenues
30 - Charges for Service $242,790 $171,132 $104,040 $25,000 $50,000 (52%) $50,000 50 - Investment Earnings ($59,152) $24,147 $10,400 $10,400 $20,800 100% $20,800 55 - Misc Revenues $274,050 $293,000 $296,599 $296,599 $0 (100%) $0 REVENUES TOTAL $457,688 $488,279 $411,039 $331,999 $70,800 (83%) $70,800 Expenses
60 - Salaries and Wages $96,986 $63,235 $68,350 $80,624 $84,139 23% $85,396 61 - Benefits $24,537 $16,264 $13,171 $18,135 $32,736 149% $35,768 70 - Services - External $335,372 $373,721 $390,599 $390,599 $95,500 (76%) $95,500 72 - Services - Internal $150 – – $0 $840 – $840
75 - Materials & Supplies $28,211 $13,996 $26,500 $11,500 $11,500 (57%) $11,500 82 - Transfers Out $1,685,200 $31,350 $62,166 $62,166 $182,826 194% $8,139 EXPENSES TOTAL $2,170,457 $498,566 $560,786 $563,024 $407,541 (27%) $237,143 Net Contribution / (Use) ($1,712,768) ($10,287) ($149,747) ($231,025) ($336,741) – ($166,343) Source of Funds
General $221,395 $198,352 $202,120 $204,358 $221,715 10% $226,004 General Non-Recurring $262,246 $268,554 $295,000 $295,000 $0 (100%) $0 Public Art $1,686,816 $31,660 $63,666 $63,666 $185,826 192% $11,139 SOURCE OF FUNDS TOTAL $2,170,457 $498,566 $560,786 $563,024 $407,541 (27%) $237,143 Revenues
30 - Charges for Service 0%
50 - Investment Earnings 0%
55 - Misc Revenues –
REVENUES TOTAL 0%
Expenses
60 - Salaries and Wages 1%
61 - Benefits 9%
70 - Services - External 0%
72 - Services - Internal 0%
75 - Materials & Supplies 0%

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

FY27 % Change

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ATTACHMENT 1
82 - Transfers Out (96%)
EXPENSES TOTAL (42%)
Net Contribution / (Use) –
Source of Funds
General 2%
General Non-Recurring –
Public Art (94%)
SOURCE OF FUNDS TOTAL (42%)
Major Budget Changes for Fiscal Y ears 2025/26 and 2026/27:

None

FY27 % Change

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ATTACHMENT 1
Division Overview:

The Public Art program supports the placement of public art in the community through a variety of diﬀerent programs and events to contribute to a more livable and visually stimulating environment. The presence of art in public places deﬁnes a community and helps to create a distinct sense of place. It encourages a community’s fullest use and enjoyment of its public spaces and provides distinctive gateways and landmarks, aesthetically- enhanced gathering areas and unique cultural experiences. The City of Napa has a dedicated Public Art Fund. This fund was created in conjunction with the City’s Public Art Ordinance that requires commercial developers to dedicate 1% of the project construction costs (over $250,000) to public art on their site or to pay the 1% into the Public Art Fund. This fund is used to support permanent public art throughout the community on city property. The City created a Public Art Master Plan in 2014 to help identify goals and priorities for the Public Art Fund.

Major Accomplishments in FY2024/25
Napa Lighted Art Festival - continued collaboration with the Napa TID, Napa Downtown Assocation, event sponsors and Visit Napa Valley to create a successful 7th festival. Event included a 30 day format, 3 projection sites, 14 installations and a Family Dance Party.

Completed fabrication and installation of two signiﬁcant public art installations - 'Circulation' located at the Roundabouts and 'The Weavers' the mural along the Hway 29 Undercrossing.

Completed installation of the 2024-2026 Napa Artwalk based upon the theme of 'Climate Action and Sustainability' which includes 9 pieces in Downtown Napa.

Continued the new family-friendly event, Napa Dia de los Muertos, that celebrates, educates and creates cultural understanding through art, tradition, music, dance, and food.

Approved and awarded an agreement on the Soscol Medians Public Art project with a local artist that is now in fabrication.

Key Initiatives for Fiscal Y ears 2025/26 and 2026/27
Complete and install the City's ﬁrst playable art project located at Fuller Park 'Leaves on a Line.' Complete the fabrication and installation of 'Downstream' the approved public art project slated for the Soscol medians.

Continue work on the pavement art projects scheduled for Downtown including the bulb-out and crosswalk installations to improve traﬃc and pedestrian safety.

Continue to expand and grown the Napa Dia de los Muertos event to include additional aspects of art to engage the community.

PRS Public Art

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ATTACHMENT 1
Revenues
30 - Charges for Service $242,790 $171,132 $104,040 $25,000 $50,000 (52%) $50,000 50 - Investment Earnings ($59,152) $24,147 $10,400 $10,400 $20,800 100% $20,800 55 - Misc Revenues $274,050 $293,000 $296,599 $296,599 $0 (100%) $0 REVENUES TOTAL $457,688 $488,279 $411,039 $331,999 $70,800 (83%) $70,800 Expenses
60 - Salaries and Wages $96,986 $63,235 $68,350 $80,624 $84,139 23% $85,396 61 - Benefits $24,537 $16,264 $13,171 $18,135 $32,736 149% $35,768 70 - Services - External $335,372 $373,721 $390,599 $390,599 $95,500 (76%) $95,500 72 - Services - Internal $150 – – $0 $840 – $840
75 - Materials & Supplies $28,211 $13,996 $26,500 $11,500 $11,500 (57%) $11,500 82 - Transfers Out $1,685,200 $31,350 $62,166 $62,166 $182,826 194% $8,139 EXPENSES TOTAL $2,170,457 $498,566 $560,786 $563,024 $407,541 (27%) $237,143 Net Contribution / (Use) ($1,712,768) ($10,287) ($149,747) ($231,025) ($336,741) – ($166,343) Source of Funds
General $221,395 $198,352 $202,120 $204,358 $221,715 10% $226,004 General Non-Recurring $262,246 $268,554 $295,000 $295,000 $0 (100%) $0 Public Art $1,686,816 $31,660 $63,666 $63,666 $185,826 192% $11,139 SOURCE OF FUNDS TOTAL $2,170,457 $498,566 $560,786 $563,024 $407,541 (27%) $237,143 Revenues
30 - Charges for Service 0%
50 - Investment Earnings 0%
55 - Misc Revenues –
REVENUES TOTAL 0%
Expenses
60 - Salaries and Wages 1%
61 - Benefits 9%
70 - Services - External 0%
72 - Services - Internal 0%
75 - Materials & Supplies 0%
82 - Transfers Out (96%)
EXPENSES TOTAL (42%)
Net Contribution / (Use) –
Source of Funds
General 2%
General Non-Recurring –
Public Art (94%)
SOURCE OF FUNDS TOTAL (42%)
Major Budget Changes for Fiscal Y ears 2025/26 and 2026/27:

None

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

FY27 % Change

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ATTACHMENT 1
Mission Statement:

Deliver professional and responsive services to enhance the community’s quality of life.

FT/LT 2022/23 Amended 2023/24 Amended 2024/25 Amended 2025/26 Proposed 2026/27 Proposed Amount
Limited-Term 2 1 1 1 1
Full-Time 44 28 28 28 28
Community Development

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ATTACHMENT 1
FT/LT 2022/23 Amended 2023/24 Amended 2024/25 Amended 2025/26 Proposed 2026/27 Proposed AMOUNT 46 29 29 29 29
2022 - 23 Actuals Yearly
View
2023 - 24 Actuals Yearly
View
2024 - 25 Revised
Budget 2025 - 26 Budget 2026 - 27 Budget
Part-Time Employees $49,788 $0 $15,000 $15,000 $15,000
TOTAL $49,788 $0 $15,000 $15,000 $15,000
Department Overview:

The Community Development Department provides community planning and development review, business retention and new business recruitment, wind down of redevelopment programs, building permitting and inspection, safe and clean neighborhoods and downtown parking system management, for the residents of Napa. These services are provided by the Planning, Economic Development, Building, Parking Management and Code Enforcement Divisions. The Department provides signiﬁcant coordination between property owners, developers and businesses, and other City departments and outside agencies to ensure successful projects and programs. The Department administers and maintains the General Plan and Zoning Ordinance, Speciﬁc Plans and prepares studies and documentation to address future planning needs.

Revenue / Expenditure Detail:

Revenues by Division
CD Admin – $100,000 $29,361 $0 $0 (100%) $0
CD Economic Development $1,903,878 $2,261,244 $2,672,300 $2,595,908 $2,679,201 0% $2,706,120 CD Bldg Inspection/Plan
Check $2,624,463 $3,250,539 $3,376,450 $3,366,450 $3,044,078 (10%) $3,165,715 CD Planning and Zoning $517,372 $1,219,132 $1,247,700 $1,121,381 $1,074,808 (14%) $1,101,802 CD Housing $4,685,236 $0 – – – – –
CD Section 8 VO Admin $1,362,735 $0 – – – – –
CD Section 8 VO HAP $13,676,835 $0 – – – – –
CD FSS Coordinator Grant $53,691 – – – – – –
CD Mainstream Operating $119,311 $0 – – – – –
CD Emergency Housing
Vouchers $79,760 $0 – – – – –
CD Emergency Housing VO
HAP $665,418 $0 – – – – –
CD Mainstream HAP $677,647 $0 – – – – –
CD CDBG Planning and
Admin $75,930 – – – – – –
CD CDBG Public Service $173,335 – – – – – –
CD CDBG NonProfit CIP
Program $169 – – – – – –
CD CDBG Rehab Program
Delivery $180,737 – – – – – –
CD CDBG Rehab Loan
Program $327,758 $0 – – – – –
CD CDBG Economic
Development $291 – – – – – –
CD CDBG Disaster
Recovery $2,415,064 – – – – – –
CD Parking Programs $326,040 $149,878 $31,210 $0 $31,210 0% $31,210

ACTUAL REVISED

BUDGET PROJECTED PROPOSED

BUDGET PROPOSED
BUDGET
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 %
Change FY2027

Page 109 of 572 ends

ATTACHMENT 1
CD Parking Ticket and
Security $554,970 $432,815 $458,850 $458,850 $546,006 19% $557,882 CD Parking License
Agreement ($20,776) $307,307 $94,160 $94,160 $95,815 2% $94,160 CD PBIA Zone 1 2005 70%
Alloc ($3,479) $5,692 $1,040 $1,040 $1,040 0% $1,040
CD PBIA Zone 1 05&16
70% Alloc $220,276 $233,060 $250,560 $250,560 $381,260 52% $401,260 CD Flood Control District ($103,760) $169,731 – – – – –

REVENUES BY DIVISION
TOTAL $30,512,901 $8,129,397 $8,161,631 $7,888,349 $7,853,418 (4%) $8,059,189 Expenses by Division
CD Admin $543,085 $829,194 $1,017,517 $1,017,029 $1,121,428 10% $1,142,862 CD Economic Development $2,442,805 $2,792,262 $3,676,542 $3,499,025 $3,318,619 (10%) $3,068,821 CD Bldg Inspection/Plan
Check $1,386,589 $1,638,788 $2,007,632 $2,025,655 $2,152,389 7% $2,200,761 CD Planning and Zoning $2,229,190 $2,029,294 $3,417,095 $3,405,046 $2,652,820 (22%) $2,709,427 CD Housing $10,671,923 $0 – $0 $0 – $0
CD Section 8 VO Admin $1,442,773 $0 – $0 $0 – $0
CD Section 8 VO HAP $13,820,898 $0 – – – – –
CD FSS Coordinator Grant $97,870 $0 – $0 $0 – $0
CD Mainstream Operating $64,084 $0 – $0 $0 – $0
CD Emergency Housing
Vouchers $57,054 $0 – $0 $0 – $0
CD Emergency Housing VO
HAP $688,983 – – – – – –
CD Mainstream HAP $651,287 – – – – – –
CD CDBG Planning and
Admin $77,251 $0 – $0 $0 – $0
CD CDBG Public Service $208,420 $35,100 – – – – –
CD CDBG NonProfit CIP
Program $169 – – – – – –
CD CDBG Rehab Program
Delivery $180,240 $0 – $0 $0 – $0
CD CDBG Rehab Loan
Program $289,509 $12,496 – – – – –
CD CDBG Economic
Development $296 – – – – – –
CD CDBG Disaster
Recovery $2,761,588 $3,864 – $0 $0 – $0
CD Parking Programs $299,466 $270,063 $485,034 $260,039 $296,075 (39%) $306,253 CD Parking Ticket and
Security $421,371 $539,186 $576,780 $519,742 $710,423 23% $639,414 CD Parking License
Agreement $518,574 $1,661 $2,500 $2,500 $2,500 0% $2,500 CD PBIA Zone 1 2005 70%
Alloc $95 $73 – $29 $0 – $0
CD PBIA Zone 1 05&16
70% Alloc $281,016 $236,885 $299,370 $296,770 $438,407 46% $479,696 CD Flood Control District $2,837 $2,180 – $856 $0 – $0

EXPENSES BY DIVISION
TOTAL $39,137,374 $8,391,047 $11,482,472 $11,026,691 $10,692,661 (7%) $10,549,734 Net Contribution / (Use) ($8,624,473) ($261,650) ($3,320,841) ($3,138,342) ($2,839,243) – ($2,490,545) Revenues by Division
CD Admin –
CD Economic Development 1%
CD Bldg Inspection/Plan Check 4%
CD Planning and Zoning 3%
CD Housing –
CD Section 8 VO Admin –
CD Section 8 VO HAP –
CD FSS Coordinator Grant –
CD Mainstream Operating –

ACTUAL REVISED

BUDGET PROJECTED PROPOSED

BUDGET PROPOSED
BUDGET
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 %
Change FY2027

FY27 % Change

Page 110 of 572 ends

ATTACHMENT 1
CD Emergency Housing Vouchers –
CD Emergency Housing VO HAP –
CD Mainstream HAP –
CD CDBG Planning and Admin –
CD CDBG Public Service –
CD CDBG NonProfit CIP Program –
CD CDBG Rehab Program Delivery –
CD CDBG Rehab Loan Program –
CD CDBG Economic Development –
CD CDBG Disaster Recovery –
CD Parking Programs 0%
CD Parking Ticket and Security 2%
CD Parking License Agreement (2%)
CD PBIA Zone 1 2005 70% Alloc 0%
CD PBIA Zone 1 05&16 70% Alloc 5%
CD Flood Control District –
REVENUES BY DIVISION TOTAL 3%
Expenses by Division
CD Admin 2%
CD Economic Development (8%)
CD Bldg Inspection/Plan Check 2%
CD Planning and Zoning 2%
CD Housing –
CD Section 8 VO Admin –
CD Section 8 VO HAP –
CD FSS Coordinator Grant –
CD Mainstream Operating –
CD Emergency Housing Vouchers –
CD Emergency Housing VO HAP –
CD Mainstream HAP –
CD CDBG Planning and Admin –
CD CDBG Public Service –
CD CDBG NonProfit CIP Program –
CD CDBG Rehab Program Delivery –
CD CDBG Rehab Loan Program –
CD CDBG Economic Development –
CD CDBG Disaster Recovery –
CD Parking Programs 3%
CD Parking Ticket and Security (10%)
CD Parking License Agreement 0%
CD PBIA Zone 1 2005 70% Alloc –
CD PBIA Zone 1 05&16 70% Alloc 9%
CD Flood Control District –
EXPENSES BY DIVISION TOTAL (1%)
Net Contribution / (Use) –
Department Expenditure by Fund
Expenses
General $4,657,010 $5,164,890 $6,239,134 $6,128,766 $6,591,257 6% $6,821,676

FY27 % Change

ACTUAL REVISED

BUDGET PROJECTED PROPOSED

BUDGET PROPOSED
BUDGET
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 %
Change FY2027

Page 111 of 572 ends

ATTACHMENT 1
General Non-Recurring $517,555 $239,340 $1,586,319 $1,586,319 $465,000 (71%) $400,000 Enhanced Infra Financing
Distr – $48,242 $75,670 $75,670 $36,647 (52%) $37,055
DIF Affordable Housing $5,387,391 $0 – $0 $0 – $0
DIF Parking $2,402 $1,925 $202,000 $1,500 $2,000 (99%) $2,000 Parking $1,223,893 $779,986 $878,650 $819,897 $1,151,330 31% $1,121,610 Measure F 1% TOT Aff
Hsg $2,595,951 $0 – $0 $0 – $0
CDBG $3,517,473 $51,460 – $0 $0 – $0
HOME Program $705,637 $0 – $0 $0 – $0
CalHome Program $220,028 $0 – $0 $0 – $0
Perm Local Housing
Allocation $265,348 $0 – $0 $0 – $0
Tourism Improvement
District $1,032,296 $1,311,150 $1,684,349 $1,579,349 $1,436,946 (15%) $1,288,622 Business Dist Downtown $161,065 $220,399 $256,840 $256,840 $264,545 3% $272,250 Business Dist Oxbow $40,362 $45,933 $52,850 $52,850 $54,436 3% $56,021 Prop & Business Impr
District $510,498 $527,723 $506,660 $525,500 $690,500 36% $550,500 Laurel Manor $436,051 $0 – $0 $0 – $0
Seminary Street $250,802 $0 – $0 $0 – $0
Section 8 $16,822,948 $0 – $0 $0 – $0
20% Low/Mod Income $152,582 $0 – $0 $0 – $0
Local Housing $476,321 $0 – $0 $0 – $0
Continuum of Care
Program $161,667 – – $0 $0 – $0
Housing 5% RDA
Supplemental $93 $0 – – – – –
EXPENSES TOTAL $39,137,374 $8,391,047 $11,482,472 $11,026,691 $10,692,661 (7%) $10,549,734 Expenses
General 4%
General Non-Recurring (14%)
Enhanced Infra Financing Distr 1%
DIF Affordable Housing –
DIF Parking 0%
Parking (3%)
Measure F 1% TOT Aff Hsg –
CDBG –
HOME Program –
CalHome Program –
Perm Local Housing Allocation –
Tourism Improvement District (10%)
Business Dist Downtown 3%
Business Dist Oxbow 3%
Prop & Business Impr District (20%)
Laurel Manor –
Seminary Street –
Section 8 –
20% Low/Mod Income –
Local Housing –
Continuum of Care Program –
Housing 5% RDA Supplemental –
EXPENSES TOTAL (1%)

ACTUAL REVISED

BUDGET PROJECTED PROPOSED

BUDGET PROPOSED
BUDGET
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 %
Change FY2027

FY27 % Change

Page 112 of 572 ends

ATTACHMENT 1
All Fund Expenditures and Revenues
Revenues
11 - Property Tax – $222,440 $384,630 $385,150 $425,890 11% $559,498 13 - Transient Occup Tax $2,547,230 $0 – – – – –
14 - Business License Tax $49,481 $70,180 $78,600 $58,600 $70,740 (10%) $73,441 20 - Licenses and Permit $2,597,719 $3,193,849 $3,324,520 $3,324,520 $2,997,238 (10%) $3,117,129 30 - Charges for Service $4,855,864 $3,592,619 $4,023,871 $3,768,360 $3,990,339 (1%) $4,069,889 40 - Intergovernmental $20,142,354 $281,609 $250,000 $263,681 $0 (100%) $0 50 - Investment Earnings ($896,530) $551,699 $88,010 $76,038 $88,511 1% $88,532 52 - Financing Revenues $453,157 $0 – – – – –
55 - Misc Revenues $758,571 $105,000 – $0 $150,000 – $0 81 - Transfers In $5,055 $112,000 $12,000 $12,000 $130,700 989% $150,700 REVENUES TOTAL $30,512,901 $8,129,397 $8,161,631 $7,888,349 $7,853,418 (4%) $8,059,189 Expenses
60 - Salaries and Wages $4,161,102 $3,217,051 $3,577,554 $3,590,110 $3,858,698 8% $3,922,835 61 - Benefits $1,959,870 $1,466,988 $1,720,455 $1,629,402 $1,832,111 6% $1,934,651 70 - Services - External $28,945,028 $3,138,723 $5,561,622 $5,209,233 $3,878,881 (30%) $3,883,721 71 - Debt Service $143,965 $0 – – – – –
72 - Services - Internal $336,491 $306,432 $321,140 $321,262 $474,524 48% $551,712 75 - Materials & Supplies $68,851 $47,873 $83,160 $58,144 $79,260 (5%) $69,260 77 - Capital Outlay $2,385,898 – – – – – –
82 - Transfers Out $1,136,167 $213,980 $218,540 $218,540 $569,187 160% $187,555 EXPENSES TOTAL $39,137,374 $8,391,047 $11,482,472 $11,026,691 $10,692,661 (7%) $10,549,734 Net Contribution / (Use) ($8,624,473) ($261,650) ($3,320,841) ($3,138,342) ($2,839,243) – ($2,490,545) Source of Funds
General $4,657,010 $5,164,890 $6,239,134 $6,128,766 $6,591,257 6% $6,821,676 General Non-Recurring $517,555 $239,340 $1,586,319 $1,586,319 $465,000 (71%) $400,000 Enhanced Infra Financing Distr – $48,242 $75,670 $75,670 $36,647 (52%) $37,055 DIF Affordable Housing $5,387,391 $0 – $0 $0 – $0
DIF Parking $2,402 $1,925 $202,000 $1,500 $2,000 (99%) $2,000 Parking $1,223,893 $779,986 $878,650 $819,897 $1,151,330 31% $1,121,610 Measure F 1% TOT Aff Hsg $2,595,951 $0 – $0 $0 – $0
CDBG $3,517,473 $51,460 – $0 $0 – $0
HOME Program $705,637 $0 – $0 $0 – $0
CalHome Program $220,028 $0 – $0 $0 – $0
Perm Local Housing Allocation $265,348 $0 – $0 $0 – $0
Tourism Improvement District $1,032,296 $1,311,150 $1,684,349 $1,579,349 $1,436,946 (15%) $1,288,622 Business Dist Downtown $161,065 $220,399 $256,840 $256,840 $264,545 3% $272,250 Business Dist Oxbow $40,362 $45,933 $52,850 $52,850 $54,436 3% $56,021 Prop & Business Impr District $510,498 $527,723 $506,660 $525,500 $690,500 36% $550,500 Laurel Manor $436,051 $0 – $0 $0 – $0
Seminary Street $250,802 $0 – $0 $0 – $0
Section 8 $16,822,948 $0 – $0 $0 – $0
20% Low/Mod Income $152,582 $0 – $0 $0 – $0
Local Housing $476,321 $0 – $0 $0 – $0
Continuum of Care Program $161,667 – – $0 $0 – $0
Housing 5% RDA Supplemental $93 $0 – – – – –
SOURCE OF FUNDS TOTAL $39,137,374 $8,391,047 $11,482,472 $11,026,691 $10,692,661 (7%) $10,549,734 Revenues
11 - Property Tax 31%

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

FY27 % Change

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ATTACHMENT 1
13 - Transient Occup Tax –
14 - Business License Tax 4%
20 - Licenses and Permit 4%
30 - Charges for Service 2%
40 - Intergovernmental –
50 - Investment Earnings 0%
52 - Financing Revenues –
55 - Misc Revenues (100%)
81 - Transfers In 15%
REVENUES TOTAL 3%
Expenses
60 - Salaries and Wages 2%
61 - Benefits 6%
70 - Services - External 0%
71 - Debt Service –
72 - Services - Internal 16%
75 - Materials & Supplies (13%)
77 - Capital Outlay –
82 - Transfers Out (67%)
EXPENSES TOTAL (1%)
Net Contribution / (Use) –
Source of Funds
General 4%
General Non-Recurring (14%)
Enhanced Infra Financing Distr 1%
DIF Affordable Housing –
DIF Parking 0%
Parking (3%)
Measure F 1% TOT Aff Hsg –
CDBG –
HOME Program –
CalHome Program –
Perm Local Housing Allocation –
Tourism Improvement District (10%)
Business Dist Downtown 3%
Business Dist Oxbow 3%
Prop & Business Impr District (20%)
Laurel Manor –
Seminary Street –
Section 8 –
20% Low/Mod Income –
Local Housing –
Continuum of Care Program –
Housing 5% RDA Supplemental –
SOURCE OF FUNDS TOTAL (1%)
General Fund Revenues and Expenditures
Revenues
14 - Business License Tax $49,481 $70,180 $78,600 $58,600 $70,740 (7%) $73,441 20 - Licenses and Permit $2,597,719 $3,193,849 $3,324,520 $3,324,520 $2,997,238 (6%) $3,117,129

FY27 % Change

ACTUAL REVISED BUDGET PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

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ATTACHMENT 1
30 - Charges for Service $414,006 $648,761 $750,391 $591,030 $650,908 (10%) $676,947 REVENUES TOTAL $3,061,206 $3,912,790 $4,153,511 $3,974,150 $3,718,886 (7%) $3,867,517 Expenses
60 - Salaries and Wages $2,558,558 $2,935,737 $3,277,724 $3,290,280 $3,539,186 10% $3,600,189 61 - Benefits $1,171,336 $1,345,771 $1,586,345 $1,495,292 $1,668,057 11% $1,760,812 70 - Services - External $624,873 $526,977 $976,864 $958,988 $815,600 (15%) $826,150 72 - Services - Internal $168,609 $228,212 $240,940 $241,062 $412,054 103% $488,165 75 - Materials & Supplies $33,635 $28,193 $57,260 $43,144 $56,360 (19%) $46,360 82 - Transfers Out $100,000 $100,000 $100,000 $100,000 $100,000 0% $100,000 EXPENSES TOTAL $4,657,010 $5,164,890 $6,239,134 $6,128,766 $6,591,257 9% $6,821,676 Net Contribution / (Use) ($1,595,804) ($1,252,100) ($2,085,623) ($2,154,616) ($2,872,371) – ($2,954,159) Revenues
14 - Business License Tax 4%
20 - Licenses and Permit 4%
30 - Charges for Service 4%
REVENUES TOTAL 4%
Expenses
60 - Salaries and Wages 2%
61 - Benefits 6%
70 - Services - External 1%
72 - Services - Internal 18%
75 - Materials & Supplies (18%)
82 - Transfers Out 0%
EXPENSES TOTAL 4%
Net Contribution / (Use) –

ACTUAL REVISED BUDGET PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

FY27 % Change

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ATTACHMENT 1
Division Overview:

The Building Program is part of the Community Development Department and is responsible for regulating the construction and use of buildings and structures through the application of adopted codes and ordinances. The purpose of codes and ordinances is to provide minimum standards to safeguard life or limb, health, property and public welfare by regulating the design, construction, quality of materials, use and occupancy, location and maintenance of all buildings and structures in Napa. The Division reviews construction plans, issues permits, and performs inspections to ensure building projects are built safely and in compliance with state and local codes and regulations helping to create a vibrant, livable, and safe-built community. The Division works closely with other City departments and county-wide agencies, including Public Works, Fire Prevention, Environmental Health, and helps investigate complaints of illegal construction or use of structures in conjunction with the Code Enforcement and Planning Programs. A vital part of the services provided by the Building Division staﬀ is to assist business and homeowners, construction professionals and the general public by explaining requirements and provisions governing development regulations and construction methods.

Major Accomplishments in FY2024/25
Provided uninterrupted service of the Building Division through the pandemic, devised modiﬁed operating procedures.

Performed $134,644 of in-house plan reviews that would have otherwise gone out to a consultant for review. Plan reviews in house- 770
Nearing completion of pre-approved ADU plans catalog. This will assist in streamlining ADU permitting.

Permit Applications- 3658, inspections performed 15,416 Participated in multiple Napa Sonoma ADU Center webinars to advise the residents in regard to ADU construction and permitting.

Key Initiatives for Fiscal Y ears 2025/26 and 2026/27
Implementation of a new and improved development platform.

Implement electronic plan submittal, review, and permitting.

Reorganization of building division staﬃng plan to encourage internal development, employee retention, advancement opportunity.

Continue development review process improvements.

Implement pre-approved ADU plan review services.

CDD Building Plan Check and Inspection

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ATTACHMENT 1
Performance Metrics:

Performance
Metric Indicator Target
FY
2022/23
Actual
FY
2023/24
Actual
Building Permit
Processing
% of permits processed
within target goal (21
days for single plan
check, 14 additional days
for additional plan
checks)
95% within
timeframes 95% 95%
Division Detail:

Revenues
14 - Business License Tax $19,739 $23,921 $28,600 $28,600 $25,740 (10%) $26,641 20 - Licenses and Permit $2,597,719 $3,193,849 $3,324,520 $3,324,520 $2,997,238 (10%) $3,117,129 30 - Charges for Service $7,005 $32,769 $23,330 $13,330 $21,100 (10%) $21,945 REVENUES TOTAL $2,624,463 $3,250,539 $3,376,450 $3,366,450 $3,044,078 (10%) $3,165,715 Expenses
60 - Salaries and Wages $764,709 $862,385 $972,382 $1,039,110 $1,158,298 19% $1,171,113 61 - Benefits $406,916 $482,991 $579,352 $534,300 $611,766 6% $646,954 70 - Services - External $164,327 $243,860 $406,378 $402,635 $317,000 (22%) $327,000 72 - Services - Internal $31,440 $32,243 $32,680 $32,770 $36,485 12% $36,854 75 - Materials & Supplies $19,198 $17,309 $16,840 $16,840 $28,840 71% $18,840 EXPENSES TOTAL $1,386,589 $1,638,788 $2,007,632 $2,025,655 $2,152,389 7% $2,200,761 Net Contribution / (Use) $1,237,873 $1,611,751 $1,368,818 $1,340,795 $891,689 – $964,954 Source of Funds
General $1,386,589 $1,638,788 $2,007,632 $2,025,655 $2,152,389 7% $2,200,761 SOURCE OF FUNDS TOTAL $1,386,589 $1,638,788 $2,007,632 $2,025,655 $2,152,389 7% $2,200,761 Revenues
14 - Business License Tax 4%
20 - Licenses and Permit 4%
30 - Charges for Service 4%
REVENUES TOTAL 4%
Expenses
60 - Salaries and Wages 1%
61 - Benefits 6%
70 - Services - External 3%
72 - Services - Internal 1%
75 - Materials & Supplies (35%)
EXPENSES TOTAL 2%
Net Contribution / (Use) –
Source of Funds
General 2%

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

FY27 % Change

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ATTACHMENT 1
SOURCE OF FUNDS TOTAL 2%
Major Budget Changes for Fiscal Y ears 2025/26 and 2026/27:

Increase in Salaries and Beneﬁts as a result of budget for Deputy Building Oﬃcial and Plans Examiner positions that were "frozen" in FY2020/21.

FY27 % Change

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ATTACHMENT 1
Division Overview:

The Economic Development Division provides a full range of economic development services, with a focus on business development, attraction, retention and expansion. The Division coordinates between property owners, developers and business owners, and other City departments and outside agencies to ensure successful projects and new investment in the community. As the City’s designated Business Liaison, the Economic Development Division works closely with developers, new businesses, and existing businesses to provide location and permitting assistance, referrals to outside resources, economic data resources, and economic development market support. Additionally, the Economic Development Division is responsible for creating and implementing new program initiatives, and overseeing applicable incentive programs. The Division provides administrative support to the Tourism Improvement District local governing committee, and serves on the Property and Business Improvement District committee, and the Workforce Alliance of the North Bay's Napa Advisory Subcommittee. The Division facilitates public-private partnerships to further community goals, and collaborates with anchor institutions, community business organizations and other governmental agencies to foster a healthy local economy, and prepares economic trend data for use by other City departments and the public.

Major Accomplishments in FY2024/25
Formed Napa Enhanced Infrastructure Financing District for infrastructure investments of communitywide signiﬁcance.

Improved business support and communication, including monthly Economic Development Newsletter (4160 subscribers), Small Business Startup Guide, in-person Business Concierge Services, and launched the Economic Development Dashboard with key economic performance indicators Launched Napa Makes following the EDA-funded 2022 Local Manufacturing and Creative Space Action Plan, raising visibility, fostering community connections, and hosting events such as Bay Area Urban Manufacturing Week
Executed Phase 1 of the $450,000 PBID-funded Downtown Wayﬁnding projects to replace and improve vehicular, pedestrian and gateway signage.

Managed several districts such as the Oxbow Taskforce and Downtown Speciﬁc Plan Oxbow Chapter improvements, the UC-Berkeley student project on the Riverline, and the TID use-of-funds Key Initiatives for Fiscal Y ears 2025/26 and 2026/27
Targeted site development and EIFD implementation plan
Execute Phase 2 of the Downtown Wayﬁnding program, including new pedestrian and vehicular signage Execute Napa Makes recommendation, including branding a Maker's District, studio and housing space for creatives, and further community events
Manage TID and other districts to align with economic development goals CDD Economic Development

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ATTACHMENT 1
Improve attraction and retention incentives and communication for businesses Performance Metrics:

Performance
Metric Indicator Target
FY
2022/23
Actual
FY
2023/24
Actual
Downtown
Investment
Annual Private
Construction $ Trend $4,820,000 $3093,368
Vacancy Rate Trend 7% 13%
Division Detail:

Revenues
11 - Property Tax – $222,440 $384,630 $385,150 $425,890 11% $559,498 30 - Charges for Service $1,945,159 $1,972,165 $2,030,810 $1,934,660 $2,095,950 3% $2,139,240 40 - Intergovernmental – – $250,000 $250,000 $0 (100%) $0 50 - Investment Earnings ($41,281) $66,639 $6,860 $26,098 $7,361 7% $7,382 55 - Misc Revenues – – – $0 $150,000 – $0
REVENUES TOTAL $1,903,878 $2,261,244 $2,672,300 $2,595,908 $2,679,201 0% $2,706,120 Expenses
60 - Salaries and Wages $384,011 $439,127 $514,222 $444,497 $532,131 3% $548,142 61 - Benefits $140,757 $138,148 $202,478 $181,346 $238,207 18% $253,108 70 - Services - External $1,915,109 $2,159,780 $2,893,122 $2,811,962 $2,235,481 (23%) $2,254,771 72 - Services - Internal $2,200 $3,140 $3,550 $3,550 $2,800 (21%) $2,800 75 - Materials & Supplies $727 $3,827 $13,000 $7,500 $10,000 (23%) $10,000 82 - Transfers Out – $48,240 $50,170 $50,170 $300,000 498% $0 EXPENSES TOTAL $2,442,805 $2,792,262 $3,676,542 $3,499,025 $3,318,619 (10%) $3,068,821 Net Contribution / (Use) ($538,927) ($531,018) ($1,004,242) ($903,117) ($639,418) – ($362,701) Source of Funds
General $698,583 $638,815 $850,174 $758,816 $835,545 (2%) $864,373 General Non-Recurring – – $250,000 $250,000 $0 (100%) $0 Enhanced Infra Financing Distr – $48,242 $75,670 $75,670 $36,647 (52%) $37,055 Tourism Improvement District $1,032,296 $1,311,150 $1,684,349 $1,579,349 $1,436,946 (15%) $1,288,622 Business Dist Downtown $161,065 $220,399 $256,840 $256,840 $264,545 3% $272,250 Business Dist Oxbow $40,362 $45,933 $52,850 $52,850 $54,436 3% $56,021 Prop & Business Impr District $510,498 $527,723 $506,660 $525,500 $690,500 36% $550,500 SOURCE OF FUNDS TOTAL $2,442,805 $2,792,262 $3,676,542 $3,499,025 $3,318,619 (10%) $3,068,821 Revenues
11 - Property Tax 31%
30 - Charges for Service 2%
40 - Intergovernmental –
50 - Investment Earnings 0%
55 - Misc Revenues (100%)
REVENUES TOTAL 1%
Expenses
60 - Salaries and Wages 3%

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

FY27 % Change

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ATTACHMENT 1
61 - Benefits 6%
70 - Services - External 1%
72 - Services - Internal 0%
75 - Materials & Supplies 0%
82 - Transfers Out (100%)
EXPENSES TOTAL (8%)
Net Contribution / (Use) –
Source of Funds
General 3%
General Non-Recurring –
Enhanced Infra Financing Distr 1%
Tourism Improvement District (10%)
Business Dist Downtown 3%
Business Dist Oxbow 3%
Prop & Business Impr District (20%)
SOURCE OF FUNDS TOTAL (8%)
Major Budget Changes for Fiscal Y ears 2025/26 and 2026/27:

Hired two Development Project Coordinators and reclassifying to Economic Development Program Coordinators

FY27 % Change

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ATTACHMENT 1
Division Overview:

The Parking Program is responsible for the development of a self-sustained parking operation. The Parking Program aims to meet the City's parking needs as the City continues to grow. License plate reading cameras aﬃxed to parking enforcement vehicles allow the Parking Program to run reports on violations and parking space utilization. Data acquired through these solutions will be essential in determining future needs for parking garages, transportation demand management strategies, and other related parking programs.

The Code Enforcement division's goal is to abate all nuisances through voluntary compliance. In situations where voluntary compliance is not possible, the Code Enforcement team will work with other City departments to see if additional resources or grants are available to those in need of assistance. For situations where all staﬀ eﬀorts have failed, legal recourse will be sought as a ﬁnal resort to abate the nuisance.

Major Accomplishments in FY2024/25
Began public outreach for paid parking implementation.

Hired a third Parking Ambassador to focus on abandoned vehicle complaints.

Hired two new Code Enforcement Oﬃcers, both of which had previous Code Enforcement experience.

Abated a major property related nuisance at 3558 Jeﬀerson where several civil and criminal issues were occurring.

Increased the volume of parking enforcement downtown with 2 full time oﬃcers on a consistent basis.

Key Initiatives for Fiscal Y ears 2025/26 and 2026/27
Further explore revenue generating opportunities.

Find a resolution that will lead the City closer to a sustainable parking management solution.

Address key concerns at parking facilities that have long been in need of repair or improvement.

Continue to apply for funding opportunities outside of the General Fund to ﬁnance parking and code enforcement projects.

Improve security measures at all parking facilities.

Performance Metrics:

Performance
Metric
Indicator Target FY
2022/23
FY
2023/24
CDD Parking

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ATTACHMENT 1
Actual Actual
Parking
Maintenance
Cleaning
Frequency
7 days /
week
5 days /
week
5 days /
week
Sweeping
Frequency
5 days /
week
1 day /
week
1 day /
week
Division Detail:

Revenues
30 - Charges for Service $1,163,195 $696,422 $742,670 $742,670 $843,481 14% $853,702 50 - Investment Earnings ($307,128) $485,061 $81,150 $49,940 $81,150 0% $81,150 55 - Misc Revenues $105,201 $105,000 – – – – –
81 - Transfers In $12,000 $12,000 $12,000 $12,000 $130,700 989% $150,700 REVENUES TOTAL $973,269 $1,298,482 $835,820 $804,610 $1,055,331 26% $1,085,552 Expenses
60 - Salaries and Wages $376,788 $426,747 $445,107 $432,910 $461,966 4% $469,345 61 - Benefits $137,216 $174,734 $197,308 $185,960 $227,882 16% $241,516 70 - Services - External $281,337 $289,045 $553,750 $298,397 $505,300 (9%) $545,300 72 - Services - Internal $107,050 $77,360 $79,250 $79,250 $63,170 (20%) $64,247 75 - Materials & Supplies $9,552 $16,423 $19,900 $15,049 $19,900 0% $19,900 77 - Capital Outlay $7,005 – – – – – –
82 - Transfers Out $604,412 $65,740 $68,370 $68,370 $169,187 147% $87,555 EXPENSES TOTAL $1,523,359 $1,050,049 $1,363,684 $1,079,936 $1,447,405 6% $1,427,863 Net Contribution / (Use) ($550,090) $248,434 ($527,864) ($275,326) ($392,074) – ($342,311) Source of Funds
General $297,064 $268,139 $283,034 $258,539 $294,075 4% $304,253 DIF Parking $2,402 $1,925 $202,000 $1,500 $2,000 (99%) $2,000 Parking $1,223,893 $779,986 $878,650 $819,897 $1,151,330 31% $1,121,610 SOURCE OF FUNDS TOTAL $1,523,359 $1,050,049 $1,363,684 $1,079,936 $1,447,405 6% $1,427,863 Revenues
30 - Charges for Service 1%
50 - Investment Earnings 0%
55 - Misc Revenues –
81 - Transfers In 15%
REVENUES TOTAL 3%
Expenses
60 - Salaries and Wages 2%
61 - Benefits 6%
70 - Services - External 8%
72 - Services - Internal 2%
75 - Materials & Supplies 0%
77 - Capital Outlay –
82 - Transfers Out (48%)
EXPENSES TOTAL (1%)
Net Contribution / (Use) –
Source of Funds
General 3%
DIF Parking 0%
Parking (3%)

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

FY27 % Change

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ATTACHMENT 1
SOURCE OF FUNDS TOTAL (1%)
Major Budget Changes for Fiscal Y ears 2025/26 and 2026/27:

Additional funding requested for training and certiﬁcation.

Increase in Professional Services request for residential and commercial property nuisance abatement.

Funding requested for several improvements at all parking facilities.

FY27 % Change

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ATTACHMENT 1
Division Overview:

The Planning Program provides a full range of planning services to the community. Its primary function is to guide private development in accordance with state law and the City’s adopted land use and physical development policies, regulations and guidelines. Major tasks include implementation and administration of land use and development policies and regulations; assisting residents, developers and real estate professionals with land use questions and procedures; and conducting environmental review.

The Program also participates in county-wide and regional planning eﬀorts relating to land use, housing and transportation. The Long Range section implements policy direction by preparing land use studies and revising or develop ordinances.

Major Accomplishments in FY2024/25
Completed the Draft General Plan and Draft EIR as well as completed the Planning Commission public hearings on these two key documents. The Planning Commission and City Council will conduct formal review of the Final General Plan and Final EIR in Q3/Q4 of 2022.

Continued support of the Napa Sonoma ADU Center to assist Napa residents with building Accessory Dwelling Units (ADUs). •Continued progress on completing the Sixth Cycle Housing Element Update. The Housing Element will be submitted to the State by January 2023.

Creation of a permanent Napa al Fresco program, which provides an opportunity for businesses to continue operations on City-owned land including sidewalks, plazas, parks, streets, and parking lots which was initiated during the pandemic to help businesses stay active.

Completion of the Napa Pipe Development Agreement and associated agreements, approval of the Development Plan and Design Guidelines, and ongoing work to support construction of project infrastructure and other pre-development activities.

Key Initiatives for Fiscal Y ears 2025/26 and 2026/27
Continue to support Downtown development including key downtown projects such as First Street Napa II, Wine Train Hotel Project, Franklin Station Hotel, and other inﬁll development projects.

Finalize the Housing Element Update with State Certiﬁcation to occur in January 2023.

Continue work on the Development Review Process Improvements by further developing the Planning Division's web site to provide a broader array of information about pending development, City policies and regulations, etc. Improve the development review process with a focus on improving application forms and other public-facing information, ﬁnding internal eﬃciencies in the review process, and communicating the Division's activities to the public and the development community.

Continue to support Napa Pipe’s development by expediting review of residential projects that are consistent with the approved Development Plan to facilitate housing and Costco construction as part of CDD Planning

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ATTACHMENT 1
the ﬁrst phase of the Napa Pipe project.

Performance Metrics:

Performance
Metric Indicator Target
FY
2022/23
Actual
FY
2023/24
Actual
Entitlement
Applications by
Type
# processed
(Administrative
Permit)
Trend 128 50

# processed
(Discretionary
Reviews)
Trend 63 172
Determination
of Application
Completeness
% of
applications
reviewed for
completeness
within 30 days
100% 100% 100%
Final
Application
Approval
% of ﬁnal
determinations
made for
applications
requiring
environmental
determination
pursuant to
CEQA that are
reviewed
within 180
days

95.% 100% 100%

% of ﬁnal
determinations
made for
applications
requiring an
environmental
impact report
(EIR) that are
reviewed
within one
year

95.% -% -%
Approved
Residential
Development
# of single-
family units Trend 48 28
# of multi-
family units Trend 239 0

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ATTACHMENT 1
# of second
units Trend 8 80
# of group bed
units Trend 0 0
Approved Non-
Residential
Development
# commercial
square feet Trend 9,575 2,199
# oﬃce square
feet Trend 0 0
# industrial
square feet Trend 0 54,717
# hotel rooms Trend 0 55
Division Detail:

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

FY27 % Change

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ATTACHMENT 1
77 - Capital Outlay –
82 - Transfers Out (48%)
EXPENSES TOTAL (1%)
Net Contribution / (Use) –
Source of Funds
General 3%
DIF Parking 0%
Parking (3%)
SOURCE OF FUNDS TOTAL (1%)
Major Budget Changes for Fiscal Y ears 2025/26 and 2026/27:

None.

FY27 % Change

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ATTACHMENT 1
Mission Statement:

Public Works provides sustainable Infrastructure and public services to improve the quality of life in Napa.

Public Works

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ATTACHMENT 1
FT/LT 2022/23 Amended 2023/24 Amended 2024/25 Amended 2025/26 Proposed 2026/27 Proposed Amount
Limited-Term 1 1 0 0 0
Full-Time 84 85 85 85 85
AMOUNT 85 86 85 85 85
2022 - 23 Actuals Yearly
View
2023 - 24 Actuals Yearly
View
2024 - 25 Revised
Budget 2025 - 26 Budget 2026 - 27 Budget
Part-Time Employees $133,609 $148,237 $295,884 $264,880 $262,380 TOTAL $133,609 $148,237 $295,884 $264,880 $262,380
Department Overview:

The Public Works Department’s core objectives are to design, construct, operate and maintain the City’s public infrastructure generally consisting of streets, sidewalks, drainage and stormwater quality, bridges, street lights, traﬃc signals, electrical facilities and building facilities. The department also manages essential roles within the City's development review process and construction inspection program, traﬃc safety, transportation and bike trails, and right-of-way management. Public Works oversees and manages the 5- year Capital Improvement Program (CIP) - including project management, scoping, planning, design, and construction management - for a variety of general and restricted funding sources (including general fund projects, facilities, assessment districts, grants, utility undergrounding, Measure T, Measure U, gas tax).

Public Works oversees and manages internal city-wide services for ﬂeet management and for city building facilities maintenance and capital program management.

The Department’s Administration Division provides department-wide leadership and oversight, budget and grant management services, and a wide range of administrative support services for the department's divisions.

Revenue / Expenditure Detail:

Revenues by Division
PW Admin $16 – – $0 $35,000 – $35,000
PW Engineering $15,660,327 $19,514,607 $15,875,690 $15,841,256 $15,672,328 (1%) $15,603,594 PW Capital Projects $52,806,342 $25,696,695 $28,648,447 $25,929,818 $28,977,927 1% $25,150,000 PW CIP General Reserve $3,412,951 $2,366,340 $2,294,612 $2,294,612 $687,416 (70%) $711,079 PW CIP Facilities Reserve $39,640 $4,078,670 $2,589,224 $2,589,224 $687,416 (73%) $711,079 PW CIP General Plan
Reserve $100,000 $100,000 – $100,000 $100,000 – $100,000 PW Construction $458,851 $571,017 $835,000 $525,000 $811,000 (3%) $811,000 PW Development $521,282 $714,064 $890,100 $513,500 $1,074,100 21% $1,074,100 PW Transportation
Engineering – $50,561 $10,000 $8,000 $110,000 1,000% $110,000 PW Street Operations $110,026 $87,122 $69,000 $60,000 $60,000 (13%) $60,000 PW General Services $404 $0 – – – – –
PW Maintenance $486 $934 $1,500 $0 $100,000 6,567% $100,000

ACTUAL REVISED

BUDGET PROJECTED PROPOSED

BUDGET PROPOSED
BUDGET
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 %
Change FY2027

Page 130 of 572 ends

ATTACHMENT 1
PW Local Streets Paving
Prog $2,846,000 $3,897,000 $4,900,000 $4,900,000 $7,917,000 62% $8,087,000 PW Sidewalk Improvement
Prog $1,900,000 $1,900,000 $1,900,000 $1,900,000 $1,400,000 (26%) $1,500,000 PW Fleet $2,531,758 $5,886,411 $3,228,280 $3,378,763 $3,435,618 6% $3,463,604 PW General Fund
Replacement $1,568,446 $2,112,498 $1,328,900 $1,418,400 $1,466,456 10% $1,487,701 PW Fleet Fund
Replacement $146,033 $60,588 $57,500 $51,500 $27,639 (52%) $28,023 PW SWR Replacement $21,266 $38,139 $26,100 $26,820 $17,869 (32%) $18,122 PW Parking
SecurityReplacement $14,117 $40,024 $21,000 $23,500 $105,127 401% $20,439 PW Parking Maint
Replacement $42,158 $27,221 $20,350 $20,004 $11,876 (42%) $12,054 PW Sidewalks Replacement $59,438 $114,266 $85,000 $10,000 $107,434 26% $108,970 PW Streets Prog
Replacement $123,387 $304,619 $223,650 $315,004 $169,415 (24%) $171,869 PW Water Replacement $536,974 $821,925 $792,500 $826,530 $561,417 (29%) $569,436

REVENUES BY DIVISION
TOTAL $82,899,900 $68,382,702 $63,796,854 $60,731,931 $63,535,038 0% $59,933,070 Expenses by Division
PW Admin $2,689,676 $3,198,232 $3,532,203 $3,458,535 $3,528,941 0% $4,007,621 PW Engineering $41,333,950 $19,065,861 $18,316,961 $20,002,009 $19,455,099 6% $16,618,963 PW Capital Projects $3,932,404 $14,275,037 $95,961,357 $98,007,134 $29,097,927 (70%) $25,150,000 PW CIP General Reserve $6,722,266 $2,864,665 $579,965 $2,079,965 $2,100,000 262% $1,450,000 PW CIP Facilities Reserve $6,134,135 $4,420,000 $3,100,000 $3,100,000 $2,495,000 (20%) $600,000 PW Construction $1,198,155 $980,320 $1,429,019 $1,398,204 $1,704,227 19% $1,682,010 PW Development $2,488,004 $1,849,183 $2,741,563 $2,247,403 $2,450,500 (11%) $2,502,539 PW Transportation
Engineering $10,163 $609,872 $1,300,844 $1,364,946 $1,411,474 9% $1,441,129 PW Street Operations $1,153,509 $1,057,346 $1,356,856 $229,494 $1,594,470 18% $1,640,084 PW General Services $3,622,683 $3,810,882 $4,342,459 $4,639,169 $4,733,198 9% $5,099,344 PW Maintenance $1,762,159 $1,904,055 $2,060,052 $1,913,573 $1,992,777 (3%) $2,023,425 PW Local Streets Paving
Prog $2,787,036 $3,526,713 $5,812,467 $4,227,230 $7,916,868 36% $8,086,756 PW Sidewalk Improvement
Prog $2,035,370 $2,049,208 $2,896,272 $1,865,400 $1,801,291 (38%) $1,902,077 PW Fleet $3,081,563 $7,191,691 $5,228,956 $4,793,702 $4,832,055 (8%) $3,047,089 PW General Fund
Replacement $790,099 $142,666 $4,759,578 $4,761,378 $1,569,100 (67%) $1,856,600 PW Fleet Fund
Replacement $34,708 $134 $31,282 $254,095 $100 (100%) $100 PW SWR Replacement $32,837 $49 $50,966 $50,900 $100 (100%) $100 PW Parking
SecurityReplacement $133 $116 $85,100 $100 $85,100 0% $100 PW Parking Maint
Replacement $77 $92 $175,116 $72 $100 (100%) $100
PW Sidewalks Replacement $369 $3,720 $203,373 $203,333 $95,250 (53%) $75,250 PW Streets Prog
Replacement $724,778 $342 $125,300 $125,230 $300 (100%) $850,300 PW Water Replacement $329,281 $25,828 $2,828,376 $2,828,836 $295,300 (90%) $400,300

EXPENSES BY DIVISION
TOTAL $80,863,354 $66,976,012 $156,918,066 $157,550,708 $87,159,177 (44%) $78,433,887 Net Contribution / (Use) $2,036,546 $1,406,691 ($93,121,213) ($96,818,777) ($23,624,139) – ($18,500,817) Revenues by Division
PW Admin 0%
PW Engineering 0%
PW Capital Projects (13%)
PW CIP General Reserve 3%
PW CIP Facilities Reserve 3%
PW CIP General Plan Reserve 0%
PW Construction 0%

ACTUAL REVISED

BUDGET PROJECTED PROPOSED

BUDGET PROPOSED
BUDGET
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 %
Change FY2027

FY27 % Change

Page 131 of 572 ends

ATTACHMENT 1
PW Development 0%
PW Transportation Engineering 0%
PW Street Operations 0%
PW General Services –
PW Maintenance 0%
PW Local Streets Paving Prog 2%
PW Sidewalk Improvement Prog 7%
PW Fleet 1%
PW General Fund Replacement 1%
PW Fleet Fund Replacement 1%
PW SWR Replacement 1%
PW Parking SecurityReplacement (81%)
PW Parking Maint Replacement 2%
PW Sidewalks Replacement 1%
PW Streets Prog Replacement 1%
PW Water Replacement 1%
REVENUES BY DIVISION TOTAL (6%)
Expenses by Division
PW Admin 14%
PW Engineering (15%)
PW Capital Projects (14%)
PW CIP General Reserve (31%)
PW CIP Facilities Reserve (76%)
PW Construction (1%)
PW Development 2%
PW Transportation Engineering 2%
PW Street Operations 3%
PW General Services 8%
PW Maintenance 2%
PW Local Streets Paving Prog 2%
PW Sidewalk Improvement Prog 6%
PW Fleet (37%)
PW General Fund Replacement 18%
PW Fleet Fund Replacement 0%
PW SWR Replacement 0%
PW Parking SecurityReplacement (100%)
PW Parking Maint Replacement 0%
PW Sidewalks Replacement (21%)
PW Streets Prog Replacement 283,333%
PW Water Replacement 36%
EXPENSES BY DIVISION TOTAL (10%)
Net Contribution / (Use) –
Department Expenditure by Fund
Expenses
General $13,484,494 $14,361,676 $16,910,705 $17,416,216 $18,079,800 7% $18,900,779 General Non-Recurring $530,245 $203,678 $1,017,128 $185,000 $800,000 (21%) $800,000 Gas Tax $3,960,026 $1,457,565 $1,929,770 $1,929,770 $3,152,472 63% $2,055,141 RMRA $2,752,207 $1,987,059 $2,317,900 $2,317,900 $2,321,030 0% $2,171,791

FY27 % Change

ACTUAL REVISED

BUDGET PROJECTED PROPOSED

BUDGET PROPOSED
BUDGET
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 %
Change FY2027

Page 132 of 572 ends

ATTACHMENT 1
Measure T Road Maint $21,520,574 $11,867,896 $11,221,045 $11,221,045 $2,814,917 (75%) $4,500 Measure U – – – $0 $9,000,000 – $9,900,000
DIF Big Ranch $639,738 $771 $1,000 $1,000 $1,000 0% $1,000 DIF Linda Vista $1,466,994 $9 $1,620 $1,620 $1,620 0% $1,620 DIF Lone Oak Drainage $2 $2 $500 $500 $500 0% $500
DIF N Jefferson Traffic $2,033,742 $922,429 $2,500 $502,500 $2,500 0% $2,500 DIF Orchard Traffic $37 $28 $500 $500 $500 0% $500
DIF Redwood Rd $204 $156 $500 $500 $500 0% $500
DIF Street Improvement $1,353,381 $500,000 $500,500 $500,500 ($599,500) (220%) $500 DIF Underground Utility $3,506,400 $1,008 $3,500 $3,500 $3,500 0% $3,500 Fair Share
Contrib/Mitigat $849,407 $387 $1,000 $1,000 $1,000 0% $1,000 Property Development
Tax $250 $198 $500 $500 $500 0% $500
Public Infrastructure In
Lieu $178 $137 – – – – –
AD Lake Park $263,465 $5,689 $14,060 $14,060 $14,381 2% $14,465 AD River Park
Maintenance $541,864 $8,461 $8,960 $8,960 $130,483 1,356% $10,822 Storm Drain Fees $198,859 $601 $1,080 $1,080 $851 (21%) $865 City Capital Projects $21,611,211 $21,559,702 $99,641,322 $103,187,099 $33,692,927 (66%) $27,200,000 Streets and Sidewalks
Fund $0 $5,575,921 $8,708,739 $6,092,630 $9,718,159 12% $9,988,833 Fleet $4,410,234 $6,645,539 $10,752,150 $10,724,034 $4,599,205 (57%) $5,776,739 Fleet Fire Apparatus $583,610 $719,098 $2,735,897 $2,293,612 $2,278,200 (17%) $453,200 Gasser CFD $1,156,234 $1,158,003 $1,147,190 $1,147,182 $1,144,632 0% $1,144,632 EXPENSES TOTAL $80,863,354 $66,976,012 $156,918,066 $157,550,708 $87,159,177 (44%) $78,433,887 Expenses
General 5%
General Non-Recurring 0%
Gas Tax (35%)
RMRA (6%)
Measure T Road Maint (100%)
Measure U 10%
DIF Big Ranch 0%
DIF Linda Vista 0%
DIF Lone Oak Drainage 0%
DIF N Jefferson Traffic 0%
DIF Orchard Traffic 0%
DIF Redwood Rd 0%
DIF Street Improvement (100%)
DIF Underground Utility 0%
Fair Share Contrib/Mitigat 0%
Property Development Tax 0%
Public Infrastructure In Lieu –
AD Lake Park 1%
AD River Park Maintenance (92%)
Storm Drain Fees 2%
City Capital Projects (19%)
Streets and Sidewalks Fund 3%
Fleet 26%
Fleet Fire Apparatus (80%)
Gasser CFD 0%
EXPENSES TOTAL (10%)

ACTUAL REVISED

BUDGET PROJECTED PROPOSED

BUDGET PROPOSED
BUDGET
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 %
Change FY2027

FY27 % Change

Page 133 of 572 ends

ATTACHMENT 1
All Fund Expenditures and Revenues
Revenues
11 - Property Tax $1,170,981 $1,171,706 – – – – –
12 - Sales Tax $10,280,245 $10,152,878 $10,472,500 $10,472,500 $10,000,000 (5%) $10,000,000 20 - Licenses and Permit $245,108 $325,000 $641,100 $289,000 $610,100 (5%) $610,100 30 - Charges for Service $7,755,638 $12,191,453 $7,941,980 $7,495,768 $7,664,623 (3%) $7,726,554 40 - Intergovernmental $4,400,835 $5,615,056 $6,529,643 $4,197,096 $4,273,578 (35%) $4,316,844 50 - Investment Earnings ($1,561,506) $1,485,281 $261,350 $475,583 $514,328 97% $522,764 52 - Financing Revenues – $14,047 – – – – –
55 - Misc Revenues $1,069 $224,870 $336,626 $88,330 $12,650 (96%) $12,650 81 - Transfers In $60,607,530 $37,202,409 $37,613,654 $37,713,654 $40,459,759 8% $36,744,158 REVENUES TOTAL $82,899,900 $68,382,702 $63,796,854 $60,731,931 $63,535,038 0% $59,933,070 Expenses
60 - Salaries and Wages $7,974,825 $8,141,675 $6,640,777 $8,500,532 $9,587,338 44% $9,442,202 61 - Benefits $4,183,204 $4,631,090 $4,574,110 $4,221,440 $5,349,987 17% $5,683,182 70 - Services - External $5,166,333 $7,449,485 $7,871,907 $5,985,812 $7,791,955 (1%) $8,174,455 71 - Debt Service $1,304,583 $1,305,605 $1,275,750 $1,275,742 $1,273,192 0% $1,273,192 72 - Services - Internal $2,895,755 $3,193,430 $3,278,930 $3,285,525 $3,242,589 (1%) $3,688,267 75 - Materials & Supplies $2,314,039 $2,649,161 $4,539,877 $4,028,178 $4,991,315 10% $5,106,765 77 - Capital Outlay $5,845,559 $15,579,929 $109,085,695 $108,602,459 $33,415,427 (69%) $28,780,000 82 - Transfers Out $51,179,056 $24,025,636 $19,651,020 $21,651,020 $21,507,374 9% $16,285,824 EXPENSES TOTAL $80,863,354 $66,976,012 $156,918,066 $157,550,708 $87,159,177 (44%) $78,433,887 Net Contribution / (Use) $2,036,546 $1,406,691 ($93,121,213) ($96,818,777) ($23,624,139) – ($18,500,817) Source of Funds
General $13,484,494 $14,361,676 $16,910,705 $17,416,216 $18,079,800 7% $18,900,779 General Non-Recurring $530,245 $203,678 $1,017,128 $185,000 $800,000 (21%) $800,000 Gas Tax $3,960,026 $1,457,565 $1,929,770 $1,929,770 $3,152,472 63% $2,055,141 RMRA $2,752,207 $1,987,059 $2,317,900 $2,317,900 $2,321,030 0% $2,171,791 Measure T Road Maint $21,520,574 $11,867,896 $11,221,045 $11,221,045 $2,814,917 (75%) $4,500 Measure U – – – $0 $9,000,000 – $9,900,000
DIF Big Ranch $639,738 $771 $1,000 $1,000 $1,000 0% $1,000 DIF Linda Vista $1,466,994 $9 $1,620 $1,620 $1,620 0% $1,620 DIF Lone Oak Drainage $2 $2 $500 $500 $500 0% $500
DIF N Jefferson Traffic $2,033,742 $922,429 $2,500 $502,500 $2,500 0% $2,500 DIF Orchard Traffic $37 $28 $500 $500 $500 0% $500
DIF Redwood Rd $204 $156 $500 $500 $500 0% $500
DIF Street Improvement $1,353,381 $500,000 $500,500 $500,500 ($599,500) (220%) $500 DIF Underground Utility $3,506,400 $1,008 $3,500 $3,500 $3,500 0% $3,500 Fair Share Contrib/Mitigat $849,407 $387 $1,000 $1,000 $1,000 0% $1,000 Property Development Tax $250 $198 $500 $500 $500 0% $500 Public Infrastructure In Lieu $178 $137 – – – – –
AD Lake Park $263,465 $5,689 $14,060 $14,060 $14,381 2% $14,465 AD River Park Maintenance $541,864 $8,461 $8,960 $8,960 $130,483 1,356% $10,822 Storm Drain Fees $198,859 $601 $1,080 $1,080 $851 (21%) $865 City Capital Projects $21,611,211 $21,559,702 $99,641,322 $103,187,099 $33,692,927 (66%) $27,200,000 Streets and Sidewalks Fund $0 $5,575,921 $8,708,739 $6,092,630 $9,718,159 12% $9,988,833 Fleet $4,410,234 $6,645,539 $10,752,150 $10,724,034 $4,599,205 (57%) $5,776,739 Fleet Fire Apparatus $583,610 $719,098 $2,735,897 $2,293,612 $2,278,200 (17%) $453,200 Gasser CFD $1,156,234 $1,158,003 $1,147,190 $1,147,182 $1,144,632 0% $1,144,632 SOURCE OF FUNDS TOTAL $80,863,354 $66,976,012 $156,918,066 $157,550,708 $87,159,177 (44%) $78,433,887

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

Page 134 of 572 ends

ATTACHMENT 1
Revenues
11 - Property Tax –
12 - Sales Tax 0%
20 - Licenses and Permit 0%
30 - Charges for Service 1%
40 - Intergovernmental 1%
50 - Investment Earnings 2%
52 - Financing Revenues –
55 - Misc Revenues 0%
81 - Transfers In (9%)
REVENUES TOTAL (6%)
Expenses
60 - Salaries and Wages (2%)
61 - Benefits 6%
70 - Services - External 5%
71 - Debt Service 0%
72 - Services - Internal 14%
75 - Materials & Supplies 2%
77 - Capital Outlay (14%)
82 - Transfers Out (24%)
EXPENSES TOTAL (10%)
Net Contribution / (Use) –
Source of Funds
General 5%
General Non-Recurring 0%
Gas Tax (35%)
RMRA (6%)
Measure T Road Maint (100%)
Measure U 10%
DIF Big Ranch 0%
DIF Linda Vista 0%
DIF Lone Oak Drainage 0%
DIF N Jefferson Traffic 0%
DIF Orchard Traffic 0%
DIF Redwood Rd 0%
DIF Street Improvement (100%)
DIF Underground Utility 0%
Fair Share Contrib/Mitigat 0%
Property Development Tax 0%
Public Infrastructure In Lieu –
AD Lake Park 1%
AD River Park Maintenance (92%)
Storm Drain Fees 2%
City Capital Projects (19%)
Streets and Sidewalks Fund 3%
Fleet 26%
Fleet Fire Apparatus (80%)
Gasser CFD 0%
SOURCE OF FUNDS TOTAL (10%)
General Fund Revenues and Expenditures

FY27 % Change

Page 135 of 572 ends

ATTACHMENT 1
Revenues
20 - Licenses and Permit $159,793 $216,401 $241,100 $209,000 $210,100 (13%) $210,100 30 - Charges for Service $727,438 $896,785 $842,500 $754,160 $771,750 (8%) $771,750 55 - Misc Revenues $136 $533 – $0 $0 – $0
81 - Transfers In – – – $0 $385,000 – $385,000
REVENUES TOTAL $887,367 $1,113,718 $1,083,600 $963,160 $1,366,850 26% $1,366,850 Expenses
60 - Salaries and Wages $5,225,744 $5,239,411 $5,877,701 $6,762,702 $6,931,398 15% $6,763,661 61 - Benefits $2,820,838 $3,028,534 $3,529,932 $3,285,800 $3,778,454 14% $4,010,869 70 - Services - External $2,236,730 $2,658,577 $3,926,508 $3,618,792 $3,815,025 5% $4,141,525 71 - Debt Service $155,960 $156,646 $128,560 $128,560 $128,560 0% $128,560 72 - Services - Internal $2,310,031 $2,587,755 $2,658,250 $2,664,845 $2,504,248 10% $2,933,599 75 - Materials & Supplies $735,192 $690,753 $789,754 $955,517 $822,115 4% $822,565 82 - Transfers Out – – – $0 $100,000 – $100,000
EXPENSES TOTAL $13,484,494 $14,361,676 $16,910,705 $17,416,216 $18,079,800 12% $18,900,779 Net Contribution / (Use) ($12,597,127) ($13,247,958) ($15,827,105) ($16,453,056) ($16,712,950) – ($17,533,929) Revenues
20 - Licenses and Permit 0%
30 - Charges for Service 0%
55 - Misc Revenues –
81 - Transfers In 0%
REVENUES TOTAL 0%
Expenses
60 - Salaries and Wages (2%)
61 - Benefits 6%
70 - Services - External 9%
71 - Debt Service 0%
72 - Services - Internal 17%
75 - Materials & Supplies 0%
82 - Transfers Out 0%
EXPENSES TOTAL 5%
Net Contribution / (Use) –

ACTUAL REVISED BUDGET PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

FY27 % Change

Page 136 of 572 ends

ATTACHMENT 1
Division Overview:

The Capital Improvement Program includes the acquisition, design and construction of Capital Improvements meaning major, physical expenditures such as land, buildings, public infrastructure and equipment. The Capital Improvement Program is used to guide capital investments, optimizing available resources to maintain and construct infrastructure with an emphasis on public health, safety, sustainability and quality of life.

Major Accomplishments in FY2024/25
Delivered over $14 million in construction contracts within FY24 (excludes Water and Materials Diversion enterprise funded capital projects). Includes completing all work to begin construction on Freeway Drive, Parks Pathways Project, Traﬃc Signal Upgrades, and Electrical Safety Improvements for Corp Yard.

Delivered over $25 million in construction contracts within FY25 (excludes Water and Materials Diversion enterprise funded capital projects). Includes completing all work to begin construction on Laurel Phase I, Westwood Avenue, Browns Valley Road, and Alston Park Restroom.

Key Initiatives for Fiscal Y ears 2025/26 and 2026/27
Deliver contract and construction documents for the following roads, traﬃc safety, multi-modal projects:

Westwood Neighborhood Interior Streets; Laurel Street Rehabilitation; Coombsville Road Rehabilitation; Montgomery Neighborhood; Riverside Neighborhood.

Deliver contract and construction documents for the following parks projects: Lake Park; Klamath Park; Dry Creek Park; Laurel Park; Fairview Park.

Deliver contract and construction documents for the following Highway Safety Improvement Program (HSIP) grant funded projects: HSIP Pedestrian Improvements; HSIP High-Friction Pavement.

Deliver contract and construction documents for the city-wide Stormwater Trash Reduction / Capture Project.

Performance Metrics:

Performance Metric Indicator Target
FY
2022/23
Actual
FY
2023/24
Actual
PW Capital Projects

Page 137 of 572 ends

ATTACHMENT 1
Capital Project
Performance
% of non-
owner-initiated
change order
costs
<10% 4.% 5.%

No. of
Construction
Contracts
Awarded /
Total $$
Amount
Baseline
Figure for
next line /
Trend
New in
FY24
17 contracts
totaling
$14.4m

% Bid Results
within 10%+/- of
EE$
>70% New in
FY24 71%

% of
Construction
Starts meeting
programmed
dates
>70% New in
FY24 50%
Division Detail:

Revenues
40 - Intergovernmental $743,102 $1,488,248 $2,476,453 $0 $0 (100%) $0 52 - Financing Revenues – $14,047 – – – – –
55 - Misc Revenues – – $242,176 $0 $0 (100%) $0
81 - Transfers In $52,063,239 $24,194,399 $25,929,818 $25,929,818 $28,977,927 12% $25,150,000 REVENUES TOTAL $52,806,342 $25,696,695 $28,648,447 $25,929,818 $28,977,927 1% $25,150,000 Expenses
60 - Salaries and Wages $669,451 $959,613 ($1,629,064) – – (100%) – 61 - Benefits $163,509 $253,203 ($416,712) – – (100%) – 70 - Services - External $45,207 $30,819 ($81,416) ($81,416) $0 (100%) $0 75 - Materials & Supplies $609 – ($609) ($609) $0 (100%) $0 77 - Capital Outlay $3,053,629 $13,031,402 $98,089,158 $98,089,159 $29,097,927 (70%) $25,150,000 EXPENSES TOTAL $3,932,404 $14,275,037 $95,961,357 $98,007,134 $29,097,927 (70%) $25,150,000 Net Contribution / (Use) $48,873,938 $11,421,658 ($67,312,910) ($72,077,316) ($120,000) – $0 Source of Funds
City Capital Projects $3,932,404 $14,275,037 $95,961,357 $98,007,134 $29,097,927 (70%) $25,150,000 SOURCE OF FUNDS TOTAL $3,932,404 $14,275,037 $95,961,357 $98,007,134 $29,097,927 (70%) $25,150,000 Revenues
40 - Intergovernmental –
52 - Financing Revenues –
55 - Misc Revenues –
81 - Transfers In (13%)
REVENUES TOTAL (13%)
Expenses
60 - Salaries and Wages –
61 - Benefits –

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

FY27 % Change

Page 138 of 572 ends

ATTACHMENT 1
70 - Services - External –
75 - Materials & Supplies –
77 - Capital Outlay (14%)
EXPENSES TOTAL (14%)
Net Contribution / (Use) –
Source of Funds
City Capital Projects (14%)
SOURCE OF FUNDS TOTAL (14%)
Major Budget Changes for Fiscal Y ears 2025/26 and 2026/27:

None.

FY27 % Change

Page 139 of 572 ends

ATTACHMENT 1
Division Overview:

The Construction Division is responsible for construction management and inspection of the City's Capital Improvement Projects; issuing and inspecting encroachment permit work for all construction, events, traﬃc detours, and temporary storage conducted within the City's right-of-way; and inspecting improvements within the City's right-of-way completed through private development projects.

This division directly supports the Capital Improvement Program (CIP) Program, Streets and Sidewalk Improvement Programs. Portions of their responsibilities related to these programs are included in those program descriptions.

Major Accomplishments in FY2024/25
Provide construction management and inspection of various capital improvement projects including Senior Center Site Paving and ADA, Rose Lane Storm Drain, Roundabout Art, Salvador Ave Complete Street, Laurel Street Rehab, Twin Oaks East, Browns Valley Road from Freeway to Westview, and Westwood Ave Sidewalk.

Provide inspection for right-of-way improvements of various development projects including for the Napa Pipe development phases, Kaiser Road improvements, Kaiser Road Roundabout, Anselmo Ct, and multiple new residential projects.

Process and provide inspection for encroachment permits.

Continue implementation of new Procore software modules.

Key Initiatives for Fiscal Y ears 2025/26 and 2026/27
Provide construction management and inspection for various Capital Improvement Projects.

Provide Inspection of city right-of-way improvements for multiple development projects.

Provide extensive and thorough review for CIP and Development projects.

Provide a high level of customer service and communication to the community.

Division Detail:

Revenues
20 - Licenses and Permit $12,086 $13,449 $13,000 $11,000 $11,000 (15%) $11,000 30 - Charges for Service $446,765 $557,568 $822,000 $514,000 $800,000 (3%) $800,000 PW Construction

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

Page 140 of 572 ends

ATTACHMENT 1
REVENUES TOTAL $458,851 $571,017 $835,000 $525,000 $811,000 (3%) $811,000 Expenses
60 - Salaries and Wages $603,570 $568,139 $623,683 $829,830 $782,430 25% $734,698 61 - Benefits $338,344 $343,753 $390,716 $431,340 $443,430 13% $468,402 70 - Services - External $91,866 $23,176 $361,550 $89,500 $410,720 14% $410,720 72 - Services - Internal $29,386 $33,430 $34,400 $34,400 $48,847 42% $49,390 75 - Materials & Supplies $13,190 $11,823 $18,670 $13,134 $18,800 1% $18,800 82 - Transfers Out $121,800 – – – – – –
EXPENSES TOTAL $1,198,155 $980,320 $1,429,019 $1,398,204 $1,704,227 19% $1,682,010 Net Contribution / (Use) ($739,304) ($409,303) ($594,019) ($873,204) ($893,227) – ($871,010) Source of Funds
General $994,761 $976,532 $1,129,019 $1,368,204 $1,354,227 20% $1,332,010 General Non-Recurring $203,394 $3,789 $300,000 $30,000 $350,000 17% $350,000 SOURCE OF FUNDS TOTAL $1,198,155 $980,320 $1,429,019 $1,398,204 $1,704,227 19% $1,682,010 Revenues
20 - Licenses and Permit 0%
30 - Charges for Service 0%
REVENUES TOTAL 0%
Expenses
60 - Salaries and Wages (6%)
61 - Benefits 6%
70 - Services - External 0%
72 - Services - Internal 1%
75 - Materials & Supplies 0%
82 - Transfers Out –
EXPENSES TOTAL (1%)
Net Contribution / (Use) –
Source of Funds
General (2%)
General Non-Recurring 0%
SOURCE OF FUNDS TOTAL (1%)
Major Budget Changes for Fiscal Y ears 2025/26 and 2026/27:

None

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

FY27 % Change

Page 141 of 572 ends

ATTACHMENT 1
Division Overview:

The Development Engineering Division is responsible for the engineering review, developing conditions of approval, plan check and processing of private development applications. The division also oversees stormwater quality, ﬂoodplain management, drainage, and severe weather monitoring program.

Major Accomplishments in FY2024/25
Napa Pipe: Multiple block level Improvement Plans reviewed and Final Maps recorded. Supported development related items towards successful Costco opening.

Continue plan review and support for priority projects such as Napa Pipe, the HHS site redevelopment (obtained preliminary drainage approval from Regional Water Quality Board staﬀ), and aﬀordable housing projects (Jamboree, Mid-Pen).

Supported unique projects: Flood Control North Phase, Tulocay Creek Bridge replacement (Caltrans).

Updated GIS mapping with updated Stormwater inspection data.

Development Process Improvements: Focused on streamlining of 'back end process,' which is the review and approval process for construction improvements plans related to private developments. Process included two-day staﬀ workshop and prioritized workplan. Participated as part of implementation team for EnerGov system. Successfully completed 5-year Community Rating System review with FEMA for Flood Plain Management. Received a score of 7 which maintains a communitywide reduction for ﬂood insurance rates.

Key Initiatives for Fiscal Y ears 2025/26 and 2026/27
Complete the EnerGov implementation.

Hire Part Time GIS technician to update and QA/QC Stormdrain mapping data.

Implement Development Engineering Process Improvements including full EnerGov system, develop new standard operating procedures and prepare objective standards documentation.

Once the new NPDES Phase II permit is issued, implement new permit conditions and update the stormdrain trash capture assessment.

Performance Metrics:

Performance
Metric Indicator Target
FY
2022/23
Actual
FY
2023/24
Actual
PW Development Engineering

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ATTACHMENT 1
Development
Engineering # IDR Referrals Trend 178 98
# Building
Referrals Trend 312 59

Plan Check
(Engineering): Use
Permits
Trend 9 398

Plan Check
(Engineering):

Single Family
Dwellings
Trend 13 1

Plan Check
(Engineering):

Subdivisions
Trend 11 15
Lot Line
Adjustments Trend 3 5
Stormwater
Quality
# of illicit
discharges
reported
Trend 35 29
Catch Basin
Cleaning
% of high priority
catch basins (CB's)
cleaned per year
*Clean 114 High
Priority CB's per
year (new target
established in
FY 16/17)
154 154
Traﬃc Counts
% traﬃc counts on
major streets
completed and
published annually
by February 15
100% 1% 18%
Speed Surveys
# of expiring
speed surveys
completed
Trend 2 0

% of expiring
speed surveys
completed
100% 100% 0%
Traﬃc Safety
# engineering
change
recommendations
made
Trend 36 24
Division Detail:

Revenues
20 - Licenses and Permit $233,022 $311,551 $628,100 $278,000 $599,100 (5%) $599,100

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

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ATTACHMENT 1
30 - Charges for Service $274,415 $342,624 $259,000 $222,000 $222,000 (14%) $222,000 40 - Intergovernmental $29,490 $33,783 – – – – –
50 - Investment Earnings ($15,645) $26,106 $3,000 $13,500 $3,000 0% $3,000 81 - Transfers In – – – $0 $250,000 – $250,000
REVENUES TOTAL $521,282 $714,064 $890,100 $513,500 $1,074,100 21% $1,074,100 Expenses
60 - Salaries and Wages $1,243,441 $926,857 $1,043,336 $1,189,680 $988,343 (5%) $1,009,224 61 - Benefits $613,451 $518,910 $591,693 $553,890 $481,237 (19%) $510,395 70 - Services - External $592,875 $370,694 $1,074,724 $459,423 $951,200 (11%) $951,200 72 - Services - Internal $22,648 $24,271 $15,130 $21,630 $13,650 (10%) $13,650 75 - Materials & Supplies $15,589 $8,451 $16,680 $22,780 $16,070 (4%) $18,070 EXPENSES TOTAL $2,488,004 $1,849,183 $2,741,563 $2,247,403 $2,450,500 (11%) $2,502,539 Net Contribution / (Use) ($1,966,723) ($1,135,119) ($1,851,463) ($1,733,903) ($1,376,400) – ($1,428,439) Source of Funds
General $2,160,725 $1,648,959 $2,098,935 $2,166,903 $2,050,000 (2%) $2,102,039 General Non-Recurring $326,851 $199,890 $642,128 $80,000 $400,000 (38%) $400,000 Property Development Tax $250 $198 $500 $500 $500 0% $500 Public Infrastructure In Lieu $178 $137 – – – – –
SOURCE OF FUNDS TOTAL $2,488,004 $1,849,183 $2,741,563 $2,247,403 $2,450,500 (11%) $2,502,539 Revenues
20 - Licenses and Permit 0%
30 - Charges for Service 0%
40 - Intergovernmental –
50 - Investment Earnings 0%
81 - Transfers In 0%
REVENUES TOTAL 0%
Expenses
60 - Salaries and Wages 2%
61 - Benefits 6%
70 - Services - External 0%
72 - Services - Internal 0%
75 - Materials & Supplies 12%
EXPENSES TOTAL 2%
Net Contribution / (Use) –
Source of Funds
General 3%
General Non-Recurring 0%
Property Development Tax 0%
Public Infrastructure In Lieu –
SOURCE OF FUNDS TOTAL 2%
Major Budget Changes for Fiscal Y ears 2025/26 and 2026/27:

Real Property Management Analyst was reassigned to the Administration Division. Change includes salary and supporting costs transferred from Development Engineering to Administration.

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

FY27 % Change

Page 144 of 572 ends

ATTACHMENT 1
Division Overview:

The Engineering Division provides a full range of engineering support services, including design and management of a variety of engineering related to the capital projects, facilities capital maintenance program, Measure T/U projects, and special projects, general engineering support to ﬁeld operations. This division also directly supports the Capital Improvement Program (CIP) Program, Streets and Sidewalk Maintenance Programs. Portions of their responsibilities related to these programs are included in those program descriptions.

Major Accomplishments in FY2024/25
Provided excellent customer service for external and internal clients on numerous topics requiring professional engineering expertise.

Improved processes for the delivery of engineering services: transition to OpenGov for procurement of public work contracts; developed protocols to initiate the review and revision of existing City standards and speciﬁcations; increased contact with community members with regard to engineering project intents and impacts.

Management of the City's Measure T Program, and the transition to Measure U starting in FY26.

Management of the City's ARPA funding for capital improvement projects.

Participated in hiring process and on-boarding vacant positions for a fully staﬀed Division.

Key Initiatives for Fiscal Y ears 2025/26 and 2026/27
Management of capital investments for City-owned buildings and workspaces; transitional work to move from current deferred-maintenance scenarios to preventive maintenance operations and planning.

Develop and Maintain Responsible Charge of the City's Pavement Management Program.

Expand capacity to apply for and administer transportation grants.

Division Detail:

Revenues
11 - Property Tax $1,170,981 $1,171,706 – – – – –
12 - Sales Tax $10,280,245 $10,152,878 $10,472,500 $10,472,500 $10,000,000 (5%) $10,000,000 30 - Charges for Service $1,737,407 $3,356,370 $1,168,500 $967,660 $867,250 (26%) $867,250 40 - Intergovernmental $3,628,243 $4,050,741 $4,053,190 $4,197,096 $4,273,578 5% $4,316,844 PW Engineering

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

Page 145 of 572 ends

ATTACHMENT 1
50 - Investment Earnings ($1,156,549) $782,912 $181,500 $204,000 $411,500 127% $419,500 81 - Transfers In – – – $0 $120,000 – $0
REVENUES TOTAL $15,660,327 $19,514,607 $15,875,690 $15,841,256 $15,672,328 (1%) $15,603,594 Expenses
60 - Salaries and Wages $584,222 $640,455 $579,444 $1,510,185 $790,077 36% $593,524 61 - Benefits $437,677 $453,056 $481,062 $738,590 $586,136 22% $623,103 70 - Services - External $925,902 $50,837 $99,640 $101,846 $102,030 2% $102,030 71 - Debt Service $1,148,531 $1,148,906 $1,147,190 $1,147,182 $1,144,632 0% $1,144,632 72 - Services - Internal $28,555 $25,527 $27,130 $27,130 $10,800 (60%) $10,800 75 - Materials & Supplies $8,207 $6,109 $11,440 $6,021 $9,050 (21%) $9,050 82 - Transfers Out $38,200,856 $16,740,971 $15,971,055 $16,471,055 $16,812,374 5% $14,135,824 EXPENSES TOTAL $41,333,950 $19,065,861 $18,316,961 $20,002,009 $19,455,099 6% $16,618,963 Net Contribution / (Use) ($25,673,623) $448,746 ($2,441,271) ($4,160,753) ($3,782,771) – ($1,015,369) Source of Funds
General $1,090,818 $1,155,799 $1,165,336 $2,350,392 $1,464,713 26% $1,305,127 Gas Tax $3,960,026 $1,457,565 $1,929,770 $1,929,770 $3,152,472 63% $2,055,141 RMRA $2,752,207 $1,987,059 $2,317,900 $2,317,900 $2,321,030 0% $2,171,791 Measure T Road Maint $21,520,574 $11,867,896 $11,221,045 $11,221,045 $2,814,917 (75%) $4,500 Measure U – – – $0 $9,000,000 – $9,900,000
DIF Big Ranch $639,738 $771 $1,000 $1,000 $1,000 0% $1,000 DIF Linda Vista $1,466,994 $9 $1,620 $1,620 $1,620 0% $1,620 DIF Lone Oak Drainage $2 $2 $500 $500 $500 0% $500
DIF N Jefferson Traffic $2,033,742 $922,429 $2,500 $502,500 $2,500 0% $2,500 DIF Orchard Traffic $37 $28 $500 $500 $500 0% $500
DIF Redwood Rd $204 $156 $500 $500 $500 0% $500
DIF Street Improvement $1,353,381 $500,000 $500,500 $500,500 ($599,500) (220%) $500 DIF Underground Utility $3,506,400 $1,008 $3,500 $3,500 $3,500 0% $3,500 Fair Share Contrib/Mitigat $849,407 $387 $1,000 $1,000 $1,000 0% $1,000 AD Lake Park $263,465 $5,689 $14,060 $14,060 $14,381 2% $14,465 AD River Park Maintenance $541,864 $8,461 $8,960 $8,960 $130,483 1,356% $10,822 Storm Drain Fees $198,859 $601 $1,080 $1,080 $851 (21%) $865 Gasser CFD $1,156,234 $1,158,003 $1,147,190 $1,147,182 $1,144,632 0% $1,144,632 SOURCE OF FUNDS TOTAL $41,333,950 $19,065,861 $18,316,961 $20,002,009 $19,455,099 6% $16,618,963 Revenues
11 - Property Tax –
12 - Sales Tax 0%
30 - Charges for Service 0%
40 - Intergovernmental 1%
50 - Investment Earnings 2%
81 - Transfers In (100%)
REVENUES TOTAL 0%
Expenses
60 - Salaries and Wages (25%)
61 - Benefits 6%
70 - Services - External 0%
71 - Debt Service 0%
72 - Services - Internal 0%
75 - Materials & Supplies 0%
82 - Transfers Out (16%)
EXPENSES TOTAL (15%)
Net Contribution / (Use) –
Source of Funds
General (11%)
Gas Tax (35%)

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

FY27 % Change

Page 146 of 572 ends

ATTACHMENT 1
RMRA (6%)
Measure T Road Maint (100%)
Measure U 10%
DIF Big Ranch 0%
DIF Linda Vista 0%
DIF Lone Oak Drainage 0%
DIF N Jefferson Traffic 0%
DIF Orchard Traffic 0%
DIF Redwood Rd 0%
DIF Street Improvement (100%)
DIF Underground Utility 0%
Fair Share Contrib/Mitigat 0%
AD Lake Park 1%
AD River Park Maintenance (92%)
Storm Drain Fees 2%
Gasser CFD 0%
SOURCE OF FUNDS TOTAL (15%)
Major Budget Changes for Fiscal Y ears 2025/26 and 2026/27:

None

FY27 % Change

Page 147 of 572 ends

ATTACHMENT 1
Division Overview:

The Fleet Management Division provides full-service, "cradle-to-grave" management of the vehicles and equipment used by all City operations. This process begins with speciﬁcation development, establishing appropriate rental rates and replacement scheduling; including outright purchases, as well as leases. Fleet also provides in-service preparation and up-ﬁtting coordination. Fleet's in-house technicians perform regular repairs, scheduled maintenance, mobile maintenance and inspections.

Major Accomplishments in FY2024/25
Purchased mobile lifts for the main ﬂeet shop to increase work capacity and enhance employee safety.

Onboarded two full-time mechanics.

Provided training and development opportunities for assigned staﬀ, some earning multiple certiﬁcations in emergency vehicle maintenance.

Key Initiatives for Fiscal Y ears 2025/26 and 2026/27
Conduct a ﬂeet audit to identify underutilized or redundant vehicles and remove those that no longer serve essential functions or are cost-prohibitive to maintain, ensuring optimal ﬂeet size and cost eﬃciency.

Implement a transition plan to gradually replace traditional fuel-powered vehicles with electric vehicles (EVs) and alternative fuel units, prioritizing environmental sustainability, reducing operating costs, and supporting long-term energy eﬃciency goals.

Revise job classiﬁcations to align with updated industry standards, ensuring roles accurately reﬂect current responsibilities, skill requirements, and organizational needs.

Prioritize ongoing staﬀ training by oﬀering access to relevant certiﬁcations and professional development opportunities, fostering skill advancement, improving job performance, and ensuring the workforce remains competitive and adaptable to industry changes.

Performance Metrics:

Performance
Metric Indicator Target
FY
2022/23
Actual
FY
2023/24
Actual
PW Fleet

Page 148 of 572 ends

ATTACHMENT 1
Fleet
Maintenance
# of Completed
Work Orders Trend 1,258 1,180
Division Detail:

Revenues
30 - Charges for Service $5,186,254 $7,839,091 $5,611,980 $5,724,108 $5,705,373 2% $5,767,304 50 - Investment Earnings ($389,311) $676,264 $76,850 $258,083 $99,828 30% $100,264 55 - Misc Revenues $933 $224,337 $94,450 $88,330 $12,650 (87%) $12,650 81 - Transfers In $245,700 $666,000 – $0 $85,000 – $0
REVENUES TOTAL $5,043,576 $9,405,692 $5,783,280 $6,070,521 $5,902,851 2% $5,880,218 Expenses
60 - Salaries and Wages $692,920 $602,124 $619,470 $819,470 $922,673 49% $931,996 61 - Benefits $355,187 $497,060 $437,200 $436,710 $498,302 14% $528,498 70 - Services - External $756,977 $3,294,526 $1,042,995 $900,256 $822,050 (21%) $822,050 71 - Debt Service $92 $53 – – – – –
72 - Services - Internal $172,483 $62,220 $62,940 $62,940 $44,680 (29%) $45,195 75 - Materials & Supplies $226,033 $360,128 $328,904 $284,970 $272,200 (17%) $272,200 77 - Capital Outlay $2,790,152 $2,548,527 $10,996,538 $10,513,300 $4,317,500 (61%) $3,630,000 EXPENSES TOTAL $4,993,844 $7,364,637 $13,488,047 $13,017,646 $6,877,405 (49%) $6,229,939 Net Contribution / (Use) $49,732 $2,041,055 ($7,704,767) ($6,947,125) ($974,554) – ($349,721) Source of Funds
Fleet $4,410,234 $6,645,539 $10,752,150 $10,724,034 $4,599,205 (57%) $5,776,739 Fleet Fire Apparatus $583,610 $719,098 $2,735,897 $2,293,612 $2,278,200 (17%) $453,200 SOURCE OF FUNDS TOTAL $4,993,844 $7,364,637 $13,488,047 $13,017,646 $6,877,405 (49%) $6,229,939 Revenues
30 - Charges for Service 1%
50 - Investment Earnings 0%
55 - Misc Revenues 0%
81 - Transfers In (100%)
REVENUES TOTAL 0%
Expenses
60 - Salaries and Wages 1%
61 - Benefits 6%
70 - Services - External 0%
71 - Debt Service –
72 - Services - Internal 1%
75 - Materials & Supplies 0%
77 - Capital Outlay (16%)
EXPENSES TOTAL (9%)
Net Contribution / (Use) –
Source of Funds
Fleet 26%
Fleet Fire Apparatus (80%)
SOURCE OF FUNDS TOTAL (9%)
Major Budget Changes for Fiscal Y ears 2025/26 and 2026/27:

ACTUAL REVISED PROJECTED PROPOSED PROPOSED
FY2023 FY2024 FY2025 FY2025 FY2026 FY26 % Change FY2027

FY27 % Change

Page 149 of 572 ends

Napa City CouncilJune 3, 2025

Napa City Council
June 3, 2025