Grand TotalFiduciary FundsCity of NapaInvestment Type
Cash in Banks 51,233,420 36,414,597(14,818,823) $ 36,414,597 $$$ Solid Waste Debt Service Bank Fund - --
Water Debt Service Bank Fund - --
Local Agency Investment Fund (LAIF) 24,304,440.86 - 24,304,441 California Asset Management Program (CAMP) Liquidity Fund 63,304,332 63,304,332- California Asset Management Program (CAMP) Operating Fund U.S. Treasury Bond / Note - Original Cost 101,216,544 101,216,544- U.S. Treasury Bill - Original Cost - - Municipal Bond/ Note - Original Cost 245,000 245,000-
Supra-National Agency Bond / Note - Original Cost - - Fed Agency Commercial Mortgage-Backed Security - Orig. Cost 30,406,511 30,406,511- Federal Agency Bond / Note - Original Cost - - Corporate Note - Original Cost 44,019,898 44,019,898-
Commercial Paper - Original Cost - - Certificate of Deposit - Original Cost 2,800,000 2,800,000- Bank Note - Original Cost 2,394,836 2,394,836-
Asset-Backed Security - Original Cost 29,892,470 29,892,470- Joint Powers Authority - Original Cost 510,962 510,962- Unsettled Trades 237,192 237,192-
335,746,781350,565,604 $ (14,818,823) $TOTAL City of Napa Cash and Invested Funds 350,565,604 $ (14,818,823) $ 335,746,781 $ Grand TotalFiduciary FundsCity of NapaFund Type
-$General Fund 39,848,780 39,848,780$
-2,789,082Measure G 2,789,082.3
-1,265,292American Rescue Plan Act 1,265,292
114,249,852 -Special Revenue Funds 114,249,852
-38,482,700CIP Funds 38,482,700
-97,372,110Enterprise Funds 97,372,110
-50,721,232Internal Service Funds 50,721,232
-5,836,556Housing Funds 5,836,556
-Payroll Clearing Account (17,186,724) (17,186,724)
- 2,367,902Gasser CFD Funds 2,367,902
335,746,781(14,818,823) $ 335,746,781 $$350,565,604TOTAL City of Napa Cash and Invested Funds 350,565,604 $ ATTACHMENT 2
C I T Y O F
N A P A
Mo n t h ly Bu d g et a nd I n v es tm e n t S ta te m e n t As o f J ul y 3 1 , 2 02 5
This Budget and Investment Statement summarizes the budget status and investments of all City funds, including General Fund, Enterprise Funds, Capital Project Funds and Special Revenue Funds, as of the date identified above. This Statement fulfills the requirements of Napa Municipal Code section 2.32.050 by providing budget status information, and the requirements of City Charter Section 58 by providing current cash totals.
The City of Napa column below represents the City’s pooled cash, while the Fiduciary Funds column includes Successor Agency bond proceeds and reserves and payroll disbursements passing through the payroll clearing account. The first table shows the total cash and investments by type of investment, while the second table breaks out the information by City Fund.
I hereby certify that the investments summarized in this Statement comply with the City’s adopted Statement of Investment Policy and City Charter Section 58, and that sufficient funds are available to meet expenditure requirements for the next six months. Bond funds are in compliance with their respective bond indentures, which may have different provisions than the City’s Investment Policy. More detailed information summarized in this Statement is available for review upon request.
Donna Lee, Finance Director
ATTACHMENT 2
FY 2025/26
Budget
FY 2025/26 YTD
Actual
as of 7/31/2025as of 7/31/2025
General Fund
0.24%345,413141,244,900Revenues
9,980,346 7.03%141,973,251Expenditures
(9,634,932)(728,350)Net Position
Measure G General Fund
- 0.00%22,373,130Revenues
75 0.00%27,250,786Expenditures
(75)(4,877,656)Net Position
Non-Recurring General Fund
-1.38%(99,723)7,226,074Revenues
128,807 0.95%13,599,091Expenditures
(228,530)(6,373,017)Net Position
American Rescue Plan Act
-- 0.00%Revenues
(8,224)1,455,641 -0.56%Expenditures
8,224(1,455,641)Net Position
Special Revenue Funds
1.69%316,01818,737,761Revenues
2,015,456 3.40%59,351,491Expenditures
(1,699,438)(40,613,730)Net Position
Capital Project Funds
35.12%61,401,813174,814,699Revenues
54,220,145 21.25%255,202,144Expenditures
7,181,668(80,387,446)Net Position
Materials Diversion Fund
13.27%6,750,00250,876,900Revenues
5,430,723 9.62%56,455,751Expenditures
1,319,279(5,578,851)Net Position
Water Enterprise Fund
-0.41%(254,529)62,760,770Revenues
1,384,804 1.55%89,596,406Expenditures
(1,639,333)(26,835,636)Net Position
Internal Service Funds
1.86%465,23525,046,476Revenues
31.35%10,148,41232,371,890Expenditures
(9,683,176)(7,325,414)Net Position
Housing Authority Fund
7.84%1,974,35625,189,537Revenues
2,180,603 7.79%27,981,719Expenditures
(206,246)(2,792,182)Net Position
Gasser CFD Fund
- 0.00% (3,218)Revenues
521,144,632 0.00%Expenditures
(3,269)(1,144,632)Net Position
Pooled Cash
- 0.00% 990,583Revenues
-- 0.00%Expenditures
990,583-Net Position
ALL FUNDS
13.61%71,885,951528,270,246Revenues
12.10%85,481,198706,382,801Expenditures
(13,595,247)(178,112,555)Net Position
% to date
(Budget to
Actual)
ATTACHMENT 2
The table below provides the budget status for the City’s funds, grouped by major fund, or major fund category, as of the date identified above and includes several Net Positions of less than zero.
Budgets with a negative Net Position will use fund balance to make up the difference. This use of available fund balance to balance the budget has been approved by City Council with the adoption of the FY 2025/26 budget. Negative Year-to-Date (YTD) Actual Net Position amounts are to be expected, given that both revenue collections and expenditure incurrences fluctuate throughout the year.