Monthly Budget and Investment Statement
As of October 31, 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 37,803,796 (9,523,067)$ 28,280,730 $ $
Solid Waste Debt Service Bank Fund - - - Water Debt Service Bank Fund - - - Local Agency Investment Fund (LAIF) 22,459,744 - 22,459,744 California Asset Management Program (CAMP) Liquidity Fund 64,239,387 - 64,239,387 California Asset Management Program (CAMP) Operating Fund U.S. Treasury Bond / Note - Original Cost 107,967,429 - 107,967,429 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 28,848,645 - 28,848,645 Federal Agency Bond / Note - Original Cost - - Corporate Note - Original Cost 40,778,518 - 40,778,518 Commercial Paper - Original Cost - - Certificate of Deposit - Original Cost 1,400,000 - 1,400,000 Bank Note - Original Cost 1,585,000 - 1,585,000 Asset-Backed Security - Original Cost 32,339,013 - 32,339,013 Joint Powers Authority - Original Cost 1,064,690 - 1,064,690 Unsettled Trades (456,350) - (456,350) 338,274,872TOTAL City of Napa Cash and Invested Funds (9,523,067)$ 328,751,805 $ $ Grand TotalFiduciary FundsCity of NapaFund Type
30,090,978General Fund - $ 30,090,978$ 7,865,131Measure G - 7,865,130.7 1,196,830American Rescue Plan Act - 1,196,830 112,133,582Special Revenue Funds - 112,133,582 31,211,484CIP Funds - 31,211,484 95,283,748Enterprise Funds - 95,283,748 54,607,542Internal Service Funds - 54,607,542 5,885,577Housing Funds - 5,885,577 -Payroll Clearing Account (11,084,215) (11,084,215) -Gasser CFD Funds 1,561,149 1,561,149 338,274,872TOTAL City of Napa Cash and Invested Funds (9,523,067)$ 328,751,805 $ $ ATTACHMENT 5
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 5
FY 2025/26
Budget
FY 2025/26 YTD
Actual
as of 10/31/2025as of 10/31/2025
General Fund
141,282,843Revenues 19,260,850 13.63% 144,856,958Expenditures 44,993,799 31.06% (3,574,115)Net Position (25,732,950)
Measure G General Fund
22,373,130Revenues 3,314,883 14.82% 27,250,786Expenditures 1,140,970 4.19% (4,877,656)Net Position 2,173,913
Non-Recurring General Fund
28,755,006Revenues 4,760,779 16.56% 35,321,616Expenditures 984,698 2.79% (6,566,610)Net Position 3,776,081
American Rescue Plan Act
-Revenues - 0.00% 1,455,641Expenditures 20,609 1.42% (1,455,641)Net Position (20,609)
Special Revenue Funds
40,613,167Revenues 5,086,109 12.52% 106,457,302Expenditures 13,761,576 12.93% (65,844,135)Net Position (8,675,467)
Capital Project Funds
178,124,699Revenues 63,731,063 35.78% 265,219,687Expenditures 62,367,142 23.52% (87,094,988)Net Position 1,363,921
Materials Diversion Fund
50,876,900Revenues 19,618,790 38.56% 56,818,001Expenditures 19,567,708 34.44% (5,941,101)Net Position 51,082
Water Enterprise Fund
62,510,770Revenues 13,616,495 21.78% 90,071,406Expenditures 13,821,610 15.35% (27,560,636)Net Position (205,115)
Internal Service Funds
25,046,476Revenues 9,051,794 36.14% 32,871,890Expenditures 12,474,970 37.95% (7,825,414)Net Position (3,423,175)
Housing Authority Fund
26,360,089Revenues 8,415,717 31.93% 30,282,289Expenditures 8,716,199 28.78% (3,922,200)Net Position (300,483)
Gasser CFD Fund
-Revenues 15,028 0.00% 1,144,632Expenditures 822,356 71.84% (1,144,632)Net Position (807,327)
Pooled Cash
-Revenues 235 0.00% -Expenditures - 0.00% -Net Position 235
ALL FUNDS
575,943,079Revenues 146,871,742 25.50% 791,750,207Expenditures 178,671,637 22.57% (215,807,128)Net Position (31,799,895)
% to date
(Budget to
Actual)
ATTACHMENT 5
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.