Monthly Budget and Investment Statement
As of November 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 36,419,466 (7,844,658)$ 28,574,808 $ $
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 64,455,712 - 64,455,712 California Asset Management Program (CAMP) Operating Fund U.S. Treasury Bond / Note - Original Cost 103,014,021 - 103,014,021 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 32,132,892 - 32,132,892 Federal Agency Bond / Note - Original Cost - - Corporate Note - Original Cost 46,386,012 - 46,386,012 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 29,728,243 - 29,728,243 Joint Powers Authority - Original Cost 1,297,559 - 1,297,559 Unsettled Trades (1,189,135) - (1,189,135) 337,934,514TOTAL City of Napa Cash and Invested Funds (7,844,658)$ 330,089,856 $ $ Grand TotalFiduciary FundsCity of NapaFund Type
26,694,645General Fund - $ 26,694,645$ 10,822,119Measure G - 10,822,118.5 1,138,671American Rescue Plan Act - 1,138,671 112,839,449Special Revenue Funds - 112,839,449 29,087,548CIP Funds - 29,087,548 96,815,393Enterprise Funds - 96,815,393 54,706,072Internal Service Funds - 54,706,072 5,830,617Housing Funds - 5,830,617 -Payroll Clearing Account (9,405,115) (9,405,115) -Gasser CFD Funds 1,560,458 1,560,458 337,934,514TOTAL City of Napa Cash and Invested Funds (7,844,658)$ 330,089,856 $ $ ATTACHMENT 6
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 6
FY 2025/26
Budget
FY 2025/26 YTD
Actual
as of 11/30/2025as of 11/30/2025
General Fund
141,296,538Revenues 25,928,000 18.35% 144,870,653Expenditures 54,476,717 37.60% (3,574,115)Net Position (28,548,717)
Measure G General Fund
22,373,130Revenues 6,271,871 28.03% 27,250,786Expenditures 1,140,970 4.19% (4,877,656)Net Position 5,130,901
Non-Recurring General Fund
28,755,006Revenues 4,774,836 16.61% 35,321,616Expenditures 1,493,682 4.23% (6,566,610)Net Position 3,281,154
American Rescue Plan Act
-Revenues - 0.00% 1,455,641Expenditures 78,769 5.41% (1,455,641)Net Position (78,769)
Special Revenue Funds
40,944,523Revenues 6,377,608 15.58% 114,510,197Expenditures 13,967,365 12.20% (73,565,674)Net Position (7,589,757)
Capital Project Funds
180,814,908Revenues 63,731,063 35.25% 270,474,896Expenditures 64,623,742 23.89% (89,659,988)Net Position (892,679)
Materials Diversion Fund
50,876,900Revenues 24,160,382 47.49% 56,818,001Expenditures 23,374,066 41.14% (5,941,101)Net Position 786,316
Water Enterprise Fund
62,510,770Revenues 18,001,194 28.80% 90,171,406Expenditures 16,840,851 18.68% (27,660,636)Net Position 1,160,343
Internal Service Funds
25,046,476Revenues 10,173,296 40.62% 32,871,890Expenditures 13,377,829 40.70% (7,825,414)Net Position (3,204,533)
Housing Authority Fund
26,360,089Revenues 10,068,021 38.19% 30,408,285Expenditures 10,782,340 35.46% (4,048,196)Net Position (714,318)
Gasser CFD Fund
-Revenues 19,063 0.00% 1,144,632Expenditures 827,081 72.26% (1,144,632)Net Position (808,018)
Pooled Cash
-Revenues 1,060,022 0.00% -Expenditures 15,815 0.00% -Net Position 1,044,207
ALL FUNDS
578,978,339Revenues 170,565,356 29.46% 805,298,002Expenditures 200,999,226 24.96% (226,319,663)Net Position (30,433,870)
% to date
(Budget to
Actual)
ATTACHMENT 6
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.