Monthly Budget and Investment Statement
As of September 30, 2025
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.
Grand TotalFiduciary FundsCity of NapaInvestment Type
Cash in Banks 47,459,803 (11,725,322)$ 35,734,481 $ $
Solid Waste Debt Service Bank Fund - - - Water Debt Service Bank Fund - - - Local Agency Investment Fund (LAIF) 22,119,441 - 22,119,441 California Asset Management Program (CAMP) Liquidity Fund 64,007,783 - 64,007,783 California Asset Management Program (CAMP) Operating Fund U.S. Treasury Bond / Note - Original Cost 105,950,060 - 105,950,060 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 30,323,153 - 30,323,153 Federal Agency Bond / Note - Original Cost - - Corporate Note - Original Cost 41,075,524 - 41,075,524 Commercial Paper - Original Cost - - Certificate of Deposit - Original Cost 2,800,000 - 2,800,000 Bank Note - Original Cost 340,000 - 340,000 Asset-Backed Security - Original Cost 31,598,030 - 31,598,030 Joint Powers Authority - Original Cost 833,313 - 833,313 Unsettled Trades 0 - 0 346,752,108TOTAL City of Napa Cash and Invested Funds (11,725,322)$ 335,026,785 $ $ Grand TotalFiduciary FundsCity of NapaFund Type
37,858,309General Fund - $ 37,858,309$ 6,154,921Measure G - 6,154,921.1 1,227,594American Rescue Plan Act - 1,227,594 111,207,617Special Revenue Funds - 111,207,617 35,024,795CIP Funds - 35,024,795 96,068,078Enterprise Funds - 96,068,078 53,277,005Internal Service Funds - 53,277,005 5,933,789Housing Funds - 5,933,789 -Payroll Clearing Account (13,281,431) (13,281,431) -Gasser CFD Funds 1,556,108 1,556,108 346,752,108TOTAL City of Napa Cash and Invested Funds (11,725,322)$ 335,026,785 $ $ ATTACHMENT 4
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 4
FY 2025/26
Budget
FY 2025/26 YTD
Actual
as of 9/30/2025as of 9/30/2025
General Fund
141,282,843Revenues 12,542,040 8.88% 144,856,958Expenditures 31,356,537 21.65% (3,574,115)Net Position (18,814,498)
Measure G General Fund
22,373,130Revenues 1,604,353 7.17% 27,250,786Expenditures 1,140,650 4.19% (4,877,656)Net Position 463,703
Non-Recurring General Fund
28,755,006Revenues 4,700,153 16.35% 35,321,616Expenditures 786,115 2.23% (6,566,610)Net Position 3,914,039
American Rescue Plan Act
-Revenues - 0.00% 1,455,641Expenditures 52,755 3.62% (1,455,641)Net Position (52,755)
Special Revenue Funds
40,613,167Revenues 3,725,337 9.17% 99,034,146Expenditures 11,980,044 12.10% (58,420,979)Net Position (8,254,706)
Capital Project Funds
177,624,699Revenues 63,731,063 35.88% 264,719,687Expenditures 58,860,773 22.24% (87,094,988)Net Position 4,870,290
Materials Diversion Fund
50,876,900Revenues 15,550,839 30.57% 56,818,001Expenditures 14,961,781 26.33% (5,941,101)Net Position 589,058
Water Enterprise Fund
62,510,770Revenues 8,866,087 14.18% 90,071,406Expenditures 10,138,849 11.26% (27,560,636)Net Position (1,272,762)
Internal Service Funds
25,046,476Revenues 6,398,236 25.55% 32,371,890Expenditures 11,505,825 35.54% (7,325,414)Net Position (5,107,589)
Housing Authority Fund
25,189,537Revenues 6,283,031 24.94% 29,439,218Expenditures 6,532,089 22.19% (4,249,681)Net Position (249,058)
Gasser CFD Fund
-Revenues 9,971 0.00% 1,144,632Expenditures 822,339 71.84% (1,144,632)Net Position (812,368)
Pooled Cash
-Revenues 235 0.00% -Expenditures - 0.00% -Net Position 235
ALL FUNDS
574,272,527Revenues 123,411,345 21.49% 782,483,980Expenditures 148,137,757 18.93% (208,211,453)Net Position (24,726,411)
% to date
(Budget to
Actual)
ATTACHMENT 4
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.