Mid-Cycle Budget
Amendments
FY 2026/27
Presentation to the
City Council
8.A.
AGENDA
• General Fund w/ Measure G
• FY 2026/27 Financial Overview
• Summary of Proposed Adjustments
• Non-Recurring General Fund
• Other Funds
• FY 2026/27 Financial Overview
• Summary of Proposed Adjustments
• Proposed Staffing Adjustments
• CIP Changes
• Recommended Action
General Fund w/ Measure G
FY 2026/27 Proposed Budget
$168.4 $168.2
$1.1 $1.1
100.0
110.0
120.0
130.0
140.0
150.0
160.0
170.0
180.0
Revenues Expenditures
Millions
FY 2026/27 Adopted Budget FY 2026/27 Proposed Budget
General Fund w/ Measure G
FY 2026/27 Proposed Revenues
General Fund Revenue FY 2026/27
Adopted Budget
FY 2026/27
Proposed Change
FY 2026/27
Adjusted Budget
Business License Tax $6.39 ($1.16) $5.23
Charges for Services $7.41 $0.36 $7.77
Financing Revenues $0.23 $0.00 $0.23
Intergovernmental $0.27 ($0.10) $0.17
Investment Earnings $3.13 ($1.03) $2.10
Licenses and Permits $3.62 $0.82 $4.44
Misc Revenues $0.04 $0.01 $0.05
Other Taxes $2.79 $0.00 $2.79
Property Tax $37.90 $0.30 $38.20
Property Tax - Excess ERAF $4.25 $0.00 $4.25
Property Tax - VLF $12.87 $0.04 $12.91
Sales Tax $24.39 ($1.01) $23.37
Sales Tax - Measure G $23.05 $1.44 $24.48
Transient Occup Tax $30.33 $1.51 $31.83
Transfers In $11.76 ($0.06) $11.70
Total $168.43 $1.10 $169.53
General Fund w/ Measure G
FY 2026/27
Proposed Expenditures
General Fund
Expenditures
FY 2026/27
Adopted Budget
FY 2026/27
Proposed Change
FY 2026/27
Adjusted Budget
Salaries & Wages $60.06 $0.57 $60.63
Benefits $41.48 $0.28 $41.76
Services - External $23.43 ($0.76) $22.67
Services - Internal $14.26 ($1.13) $13.13
Materials & Supplies $2.70 ($0.00) $2.69
Debt Service $0.13 $0.00 $0.13
Transfers Out $26.10 $2.10 $28.21
Capital Outlay $0.05 $0.00 $0.05
Total $168.21 $1.06 $169.28
General Fund w/ Measure G
FY 2026/27
General Fund (millions) FY 2026/27
Adopted
Proposed
Adjustments
FY 2026/27
Proposed
Operating Revenues $164.18 $1.10 $165.28
Expenditures $167.26 $1.77 $169.03
Reserve Contributions $0.95 ($0.70) $0.25
Operating Surplus / (Deficit) ($4.03) ($4.00)
Non-Operating Revenue $4.25 $0.00 $4.25
Net Surplus / (Deficit) $0.22 $0.25
Measure G - FY 2026/27
Proposed Adjustments
$25.24
$25.24
$23.0 $23.1
$2.2 $2.1
-
5.0 10.0
15.0 20.0
25.0 30.0
Revenues Expenditures
Millions
FY 2026/27 Adopted Budget FY 2026/27 Proposed Budget
Measure G - FY 2026/27
Proposed Expenditures
$9.2
$7.9
$3.7
$3.6 $0.6 $0.2
Streets & Sidewalk Repairs Parks & Recreations
Core Services Enhancements Public Safety
Programs for the Unhoused Community Engagement
Proposed
Non-Recurring
General Fund
FY 2026/27
Non-Recurring General Fund
FY 2026/27
Proposed Adjustments
$6.3 $7.7
$0.14
($0.64)
$0.14
3.0 3.5
4.0 4.5
5.0 5.5
6.0 6.5
7.0 7.5
Revenues Expenditures
Millions
FY 2026/27 Adopted Budget Proposed Adjustments Proposed Budget Packages Non-Recurring General Fund
FY 2026/27
Non-Recurring General Fund
(millions)
FY 2026/27
Adopted
Proposed
Adjustments
FY 2026/27
Proposed
Revenues $6.28 $0.14 $6.42
Expenditures $7.67 ($0.51) $7.17
Operating Surplus / (Deficit) ($1.40) ($0.75)
Projected Ending Fund Balance $3.54 $4.18
Proposed Adjustments to
Other Funds
Other Funds
FY 2026/27
Proposed Adjustments
$224.2 $220.2
$14.3 $12.2
100.0
120.0
140.0
160.0
180.0
200.0
220.0
240.0
Revenues Expenditures
Millions
FY 2026/27 Adopted Budget FY 2026/27 Proposed Budget
Other Funds - FY 2026/27
Proposed Revenues
Other Fund
Revenue
FY 2026/27
Adopted Budget
FY 2026/27
Proposed Change
FY 2026/27
Adjusted Budget
Charges for Services $132.97 $9.71 $142.68
Financing Revenues $0.69 ($0.09) $0.59
Intergovernmental $28.07 $4.61 $32.69
Investment Earnings $2.87 $0.64 $3.52
Misc Revenues $1.42 ($0.54) $0.87
Property Tax $0.56 $0.00 $0.56
Sales Tax $10.00 ($0.37) $9.63
Transfers In $45.06 $0.26 $45.32
Transient Occup Tax $2.52 $0.13 $2.65
Total $224.16 $14.35 $238.51
Other Funds - FY 2026/27
Proposed Expenditures
Other Fund
Expenditures
FY 2026/27
Adopted Budget
FY 2026/27
Proposed Change
FY 2026/27
Adjusted Budget
Salaries & Wages $15.80 $0.02 $15.82
Benefits $9.00 ($0.09) $8.91
Capital Outlay $32.39 $10.35 $42.75
Debt Service $4.13 ($0.11) $4.03
Materials & Supplies $17.74 $0.45 $18.19
Services - External $100.51 $5.03 $105.54
Services - Internal $4.32 ($0.21) $4.10
Transfers Out $36.27 ($3.23) $33.04
Total $220.16 $12.22 $232.38
Proposed Staffing Changes
Proposed Staffing Adjustments
FY 2026/27
Net Impact – 1 FTE
Dept Position
Eliminate
FTE
Add
FTE Comme nts
Human Resources Manager - Training &
Organizational Development (Limited-Term) 1
Human Resources Manager 1
Water Treatment Operator 1
Advanced Water Treatment Operator 1
2 2
Utilities Reclass to allow for additional
duties needed to support
Human
Resources
Convert existing Limited-Term
position to a regular classified
position in order to continue
addressing ongoing City
FY 2026/27 Staffing Reallocations - All Funds
Utilities
Water Water Control Systems Analyst 1 Add one Water Control Systems Analyst 1 Additional Non General Fund Limited Term
FY 2026/27 Changes to Staffing Levels - Non General Fund / Other Funding Sources Proposed Budget Packages
Proposed Budget Packages
FY 2026/27
General Fund
FY 2026/27
BP
City Clerk 10,000
Public Meeting Compliance: Zoom and Captioning Services Ensures compliance with California SB707 for public participation in meetings and aligns with federal WCAG/ADA accessibility standards. These tools enchance inclusivity, transparency, and meaningful community engagement in public decision-making. 10,000
Human Resources 256,220
Training & Organizational Development Staffing
The role is responsible for designing and building the systems, tools, and learning architecture that strengthen the full employee lifecycle. 256,220
Non-Recurring General Fund
FY 2026/27
BP
Community Resources & Development 150,000
Downtown Specific Plan Update
Updating the Downtown Specific Plan will ensure Napa's long-term vision for its downtown stays aligned with current conditions and future opportunities. This work supports Council priorities by strengthening economic vitality, enhancing a vibrant pedestrian-oriented core, promoting sustainable and well-planned growth. 150,000
Parks and Recreation 200,000
Open Space and Conservation Park Planning
The project will develop a long term strategy for conserving the City’s natural open space parks, with a primary focus on creating a conceptual site plan and conservation easement for the 57.3 acre South Jefferson property. 200,000
Human Resources (256,220)
Training & Organizational Development Staffing
The role is responsible for designing and building the systems, tools, and learning architecture that strengthen the full employee lifecycle. (256,220)
Police Department 42,200
Migrating Digital Evidence Staffing
The role is responsible for migrating digital evidence to DigitalEvidence.com from Police department's computer room. 42,200
Proposed Budget Packages
FY 2026/27
Total Budget Packages
$588,159
Water Enterprise Fund
FY 2026/27
BP
Water Fund 185,959
Utilities - Water Control Systems Analyst
Several critical treatment plant projects are stalled due to limited staffing in the SCADA controls group.
The team has a strong Master Plan for controls and cybersecurity, but implementation is delayed without additional in
‑
house resources. Adding one more position will improve reliability, reduce single
‑
point
‑
of
‑
failure risk, and ensure safer, more efficient internal delivery compared to outsourcing. 177,929 Upgrade Water Treatment Operator to Advanced WTO
Reliable water service is a priority, and several treatment plant projects are waiting on available in
‑
house labor. An AWTO with instrumentation skills could document equipment conditions and perform analytical studies that support upcoming improvements at the Hennessey Treatment Plant. 8,030 Proposed CIP Changes
CIP Project Changes
FY 2026/27
Measure U Fund - CIP Changes Adjustment
Reduce Project Budgets
Street Preventative Maintenance (1,000,000)$
Total (1,000,000)$
Public Art Fund - CIP Changes Adjustment
New Projects
Sculpture Relocation 55,000$
City Hall Commission 40,000$
Arts in Parks: Sculptures 120,000$
Arts in Parks: Amenities 55,000$
Arts in Parks: Land/Sound Art 75,000$
Pavement Art 80,000$
Public Art Master Plan Update 80,000$
Total 505,000$
CIP Project Changes
FY 2026/27
Solid Waste & Recycling Fund - CIP Changes Adjustment
New Projects
MDF Southern Parcel Site Improvement 2,800,000$
Organics Receiving Building Partial Floor Replacement 200,000$ Total 3,000,000$
CIP Project Changes
FY 2026/27
Water Fund - CIP Changes Adjustment
New Projects
Atlas Peak Water Main Replacement Monticello to Hillcrest 50,000$ Pueblo Ave Water Main Replacement from California Blvd to RR 1,000,000$ Soscol Water Main Replacement Lincoln to La Homa 100,000$ Increase Project Budgets
BJTP Chain & Flight Renovation 1,200,000$
DOT Soscol Tulocay Bridget Main Replacement 500,000$
Meter Replacement and ERT Upgrade Program 300,000$
Pueblo: Linda Vista-Solano 6,250,000$
Hennessey In-Resevoir Improvements 100,000$
HMGP Dwyer RD PS 240,000$
HMGP Miliken RW Pipe 494,439$
Westgate Pressure Regulation Station 500,000$
Decrease Project Budgets
Miliken Plant Rehab Existing Facilities (200,000)$
Old Sonoma Rd Press Reg Stn (188,150)$
Hillcrest Dr Pipeline Improvements (798,000)$
Clay St Water Main Replacement, California to Walnut (350,000)$ Montecito Blvd Main Upgrade, Lakeview to Monte Vista (600,000)$ Hennessey Spillway Flow Expansion D (450,000)$
Total 8,148,289$
Recommended Action
Recommended Actions
1. Adopt a resolution approving and adopting
amendments to the FY 2026/27 Budget and
amending the City-Wide Position Staffing Plan.
Questions?