St. Helena City Council
May 13, 2025

 Based on Council direction, staff will refine the FY 2025-26 and FY 2026-27 budget.
 Five-Year CIP presented to Planning Commission for General Plan conformance.  May 27, 2025 - presentation of the 5-year CIP to Council for consideration and adoption.
 June 10, 2025 - Final proposed budget and CIP presented to City Council for consideration and adoption.

ENVIRONMENTAL REVIEW: None.

GOAL:

Goal 1: Strengthen Financial Sustainability
Goal 2: Improve Infrastructure & Further Environmental Sustainability Goal 3: Pursue Water Security & Sustainable Management of Water Resources Goal 4: Provide Effective Community Information & Opportunities for Engagement Goal 5: Enhance Quality of Life
Goal 6: Improve Employee Recruitment, Retention, & Morale Goal 8: Implement Capital Improvement Plans (CIP) Projects Miscellaneous/Other DOCUMENTS ATTACHMENTS:

FY2025.26 and 2026.27 Proposed Budget
Agenda Item #13.1.

PAGE 5
City of St. Helena
Draft Operating Budget
Fiscal Year 2025‐26 & 2026‐27
Mayor | Paul Dohring
Vice Mayor | Michelle Deasy
Council Member | Aaron Barak
Council Member | Kate Spadarotto
Council Member | William Summers
www.cityofsthelena.gov | 1088 College Avenue | St. Helena CA 94574 Agenda Item #13.1.

CITY OF ST. HELENA

OPERATING BUDGET
FISCAL YEAR 2025-26 and 2026-27
i
Table of Contents
Introductory Section 1
City Council, City Staff, and Boards/Commissions/Committees 2 Budget Message 6
Readers Guide to the Budget 11
Brief Overview 11
Form of Government 13
Budget Organization 14
Budget Implementation, Transfers, and Control 15
Budgetary Basis of Accounting 16
Financial Reports – Top 4 17
Glossary of Common Budget and Financial Terms 19
Acronyms 23
Funds 26
Schedule of Transfers 33
Description of Revenues Sources 37
Allocation of City Positions 44
Staffing Summary 45
City-wide Organizational Chart 46
General Fund 47
General Fund Revenues/Expenditure Graphs 48
Detailed General Fund Revenues 50
General Fund Department Summary and Net Position 52
Administrative Departments 53
City Council 54
Administration 59
City Manager 60
Agenda Item #13.1.

CITY OF ST. HELENA

OPERATING BUDGET
FISCAL YEAR 2025-26 and 2026-27
ii
City Clerk 66
Administrative Services 72
Finance 73
Human Resources 82
Information Technology 89
City Attorney 92
Community Development 95
Non-Departmental 103
Community Services 119
Library 120
Parks & Recreation 128
Public Safety 139
Fire 140
Police 147
Public Works 158
Public Works Admin 159
Government Buildings 167
Storm Drains 171
Streets 175
Tree City 182
Parks 186
City Garage 193
Garage Cost Allocation 197
Water Enterprise Fund 199
Water Detailed Revenues 200
Water Operations Department Summary and Fund Balance 201 Agenda Item #13.1.

CITY OF ST. HELENA

OPERATING BUDGET
FISCAL YEAR 2025-26 and 2026-27
iii
Water Distribution 202
Water Treatment 208
Wastewater Enterprise Fund 215
Wastewater Detailed Revenues 216
Wastewater Operations Department Summary and Fund Balance 217 Wastewater Collection 218
Wastewater Treatment 224
Appendices 230
Appendix A – City Adopted Financial Policies Summary 231 Appendix B – City of St. Helena Vision and Mission Statement 232 Appendix C – City Council Goals and Objectives 233
Appendix D – FY 2023-24 and 2024-25 Budget Calendar 243 Agenda Item #13.1.

PAGE 13
Introductory
Section

Agenda Item #13.1.

City of St. Helena, California
Budget for Fiscal Years 2025-26 and 2026-27

CITY COUNCIL
Paul Dohring
Mayor
Billy Summers
Council Member
Kate Spadarotto
Council Member
Aaron Barak
Council Member
Michelle Deasy
Vice Mayor

Agenda Item #13.1.

City of St. Helena, California
Budget for Fiscal Years 2025-26 and 2026-27

CITY ADMINISTRATION
Administrative Staff
Andrew Bradley, Acting City Clerk
Mandy Kellogg, Administrative Services Director
Maya DeRosa, Community Development Director
Dave Jahns, Community Services Director
Lesley Milton, Deputy City Manager
John Sorensen, Fire Chief
Christopher Hartley, Police Chief
Joseph Leach, Public Works Director/City Engineer
Anil Comelo
City Manager
Ethan Walsh
City Attorney

Agenda Item #13.1.

City of St. Helena, California
Budget for Fiscal Years 2025-26 and 2026-27
Boards and Commissions
Active Transportation & Sustainability Committee
Jeff Farmer, Chair
John Zimmerman, Vice Chair
Shannon Nolan
Richard Seiferheld
Glenn Smith
Emma Leggat, Alternate
Tony Rabin, Alternate
Board of Library Trustees
Deborah Boeschen, Chair
Gillian Casey, Vice Chair
Courtenay Fletcher
Jonathan Furuta
Dana Johnson
Juana Navarro
Jack Stuart
Finance Committee
Mark Smithers, Chair
Garry Rose, Vice Chair
Arlene Corsetti
Gregg Dawley
Richard Garber
George Schisler
Christopher Warner

Agenda Item #13.1.

City of St. Helena, California
Budget for Fiscal Years 2025-26 and 2026-27
Boards and Commissions, Continued
Parks & Recreation Commission
Doug Boeschen, Chair
Jim Anderson, Vice Chair
Courtney Andrain
Stephanie Smithers
John Thompson
Planning Commission
John Ponte, Chair
Christopher Warner, Vice Chair
Autumn Anderson
Sue Furdek
Hector Lopez
Water & Wastewater Advisory Committee
Brent Randol, Chair
Garry Rose, Vice Chair
Jay Kouba
Mario Trinchero
Peter White
Carl Myers, Alternate

Agenda Item #13.1.

City of St. Helena
1088 College Ave. | St. Helena, CA 94574
(707) 967-2792 | cityofsthelena.gov
Budget Message
May 9, 2025
Honorable Mayor and Members of the City Council,
I am pleased to present to you the Biennial Operating Budget for Fiscal Years (FY) 2025-26 and FY 2026-27 and the FY 2025-26 Capital Budget for the City of St. Helena.

This document outlines a proposed budget balancing strategy that addresses the community's immediate service needs, while positioning St. Helena to enhance delivery of projects and services in the coming years. As such, it represents a responsible spending plan for the upcoming fiscal year and considers City Council’s Goals, economic outlook, existing and future financial commitments, multi-year capital planning, and investing available resources in strategic priorities.

Budget Balancing Strategy
• Thoughtful reduction of about $1.94 million in expenses • Labor cost increase limited to inflation factor of 3% • Defunding two executive level positions
• Use of approximately $1.7 million in reserves
The Proposed Budget, which includes a total of $1.94 million (8.3%) in budget cuts, reflects our current fiscal reality because of continued resource limitations. I hasten to add that while staff will strive to minimize impacts on residents, the budget cuts will inevitably impact service delivery and maintenance of City assets. Therefore, the City's long-term fiscal health must be addressed through more sustainable approaches to the community's service priorities. In that regard, the outcome of proposed hotel developments and potential tax measure(s) will determine whether the City can meet community expectations and/or address the need for infrastructure improvements. The proposed budget also provides an opportunity to advance public discussions on how to most effectively fund City services.

This comprehensive budget for all funds is intended to serve as a policy document, a financial plan, a communications device, and an operations guide. As with the prior year budget, this annual financial plan implements the City Council’s goals and strategic priorities for the efficient delivery of community services.

Moreover, the City’s goals and objectives are aligned with both the City of St. Helena’s Vision and Mission.

The City Council goals are as follows:
• Goal 1: Strengthen Fiscal Resilience
• Goal 2: Improve Infrastructure & Further Environmental Sustainability • Goal 3: Pursue Water Security & Prudent Management of Water Resources • Goal 4: Provide Effective Community Information & Opportunities for Engagement • Goal 5: Enhance Quality of Life
• Goal 6: Improve Employee Recruitment, Retention, & Morale • Goal 7: Optimize Organizational Effectiveness
• Goal 8: Implement Capital Improvement Plans (CIP) Projects

Agenda Item #13.1.

With General Fund (GF) revenues and expenditures for the first of the two years, estimated to be approximately $20,367,376 and $22,062,534 respectively, the proposed budget anticipates the use of approximately $1.7 million from reserves to balance the budget.

The FY 2026-27 projections are above, and it is anticipated that approximately $1.5 million will need to be withdrawn from reserves to balance the second-year budget. With these projected withdrawals, it is estimated that on July 1, 2026, the General Fund reserve will be 42.6% and drop to 35.0% on July 1, 2027; and while the balances for both years are above the Council policy of 30%, continued withdrawals from reserves would be imprudent. It is imperative therefore that the City explore alternate revenue stream(s) to fund services to the community and maintain City assets.

Budget Drivers
The City continues, like other public and private organizations throughout the nation, to be impacted by significant recruitment and retention challenges. The largest driver for expenditures in the proposed budget, not surprisingly, is the cost of employee compensation, especially compensation increases. To minimize the impact of such increases, the budget balancing strategy calls for an inflation adjustment of 3% (average inflation in 2024) which while keeping City employees well below the median for the market of similarly classified positions in competing jurisdictions, will enable the City to manage its expenditures.

In addition to the staffing cost increase, there is a projected increase to general liability insurance of 20% and 15% increase to property insurance.

Proposed Budget
The proposed General Fund baseline operating budget totals $22.1 million in FY 2025-26 and $22.5 million in FY 2026-27. The FY 2025-26 General Fund budget is a 7.4% decrease over FY 2024-25 adjusted budget, FY 2025-26 General Fund Estimated Net Position
Estimated Unassigned Ending Fund Balance @ 6/30/2025 11,087,266 Estimated Revenue @ 6/30/2026 20,367,376
Estimated Expense @ 6/30/2026 (22,062,534)
Excess of Revenues over Expenditures (1,695,157)
Estimated Unassigned Ending Fund Balance @ 6/30/2026 9,392,109 Percent of Expenses Based on Total Net Position 42.6%
FY 2026-27 General Fund Estimated Net Position
Estimated Unassigned Ending Fund Balance @ 6/30/2025 9,392,109 Estimated Revenue @ 6/30/2026 20,974,055
Estimated Expense @ 6/30/2026 (22,494,437)
Excess of Revenues over Expenditures (1,520,382)
Estimated Unassigned Ending Fund Balance @ 6/30/2026 7,871,727 Percent of Expenses Based on Total Net Position 35.0%

Agenda Item #13.1.

and the FY 2026-27 General Fund budget is a 5.3% decrease over FY 2025-26. In accordance with the direction of the City Council, this budget represents a spending plan that balances providing services to residents, businesses, and visitors within the limits of available resources. The City Council Goals/Priorities adopted on May 9, 2023, were a key consideration during development of this budget.

Budget Overview
It must be noted and reiterated that while the City has a stable financial position. in the future the City must account for significant infrastructure/deferred maintenance costs, employee recruitment and retention challenges, as well as the potential for a recession. These challenges will require a modulated approach to address projected deficits and significant budget demands. While the City will need to grapple with the ongoing deficit, there are exciting opportunities/occurrences on the horizon that will improve the City’s long-term wellbeing and financial position. They are consistent with City Council goals and are listed below:

1. Sale of City Properties – The City received strong responses to its Request For Proposals (RFP) to sell two City properties. Staff is currently working with a finalist and will bring to City Council on May 27, 2025, an Exclusive Negotiation Agreement (ENA) which will describe the key terms for the sale of the two properties. A hotel has been proposed for the Main Street site and will generate approximately $1.5 million each year once it is built in approximately FY 2030. Additionally, the sale will create housing (on the Railroad site) and provide a one-time cash infusion likely in FY 2027 which can be allocated towards several needs including reducing long-term debt such as the pension obligation.

2. The relocation of City Hall and Police Department to the Napa Valley College (NVC) site, has provided the community and staff with a more functional and better environment to receive and provide services. The City may have an opportunity to purchase or enter into a long-term lease of the NVC property. If the City is able to establish City Hall at the NVC site for the long-term, it opens the opportunity to envision other uses for some of the underutilized City properties. Potential uses include housing, hospitality, and/or retail which could generate additional one-time and/or ongoing revenue.

3. During the last two years, staff has been diligently working on the design and RFP processes related to several CIP projects. Over the next two years, many of those projects will be delivered (i.e. constructed) including several critical water-wastewater infrastructure projects. These include Napa Intertie Transmission Main Replacement, Bell Canyon Intake Tower Rehabilitation, Tank 2 Rehabilitation, and a number of pipeline rehabilitation projects for both the water distribution system and sewer collection system.

4. Since November 2023, staff has been investigating solutions to the discolored water challenge that has plagued the City for several decades. Staff track the incidents of discolored water as reported by residents, which is part of the comprehensive data collection process to ascertain trends. For the first time in the 30 plus years of history of the discolored water, staff is determined to minimize, and eventually eliminate, these occurrences. In collaboration with the State’s Division of Drinking Water and water treatment professionals since the beginning of 2025, staff has made changes to

Agenda Item #13.1.

the water treatment processes to better manage the sources of discoloration, i.e. iron and manganese, in the source water. Additionally, staff has implemented a rigorous water quality sampling/testing program to track those minerals throughout the system. While it is anticipated that incidents of discolored water will occur this year (e.g. residual minerals in the pipes, “breakthrough” minerals getting through the treatment process, minerals in customer’s plumbing, etc.), we are committed to a higher level of communication with customers on the nature of each complaint and both short- and long-term strategies to address the seasonal discolored water.

Below is a brief summary of the formation of the FY 2025-26 and FY 2026-27 Budget document.

FY 2025-26 & FY 2026-27 Budget Development
During the budget development process, staff was guided by the following considerations:
• Alignment with City Council Goals
• Conservative Revenue Assumptions
• Insurance Cost Increases
• One-time vs. reoccurring costs
Key Points
Noteworthy aspects of the proposed budget are as follows:
• Proposed FY 2025-26 General Fund Revenues is estimated at $20.37 million and is broken down as follows:
o Property Tax (36%) - $7.32 million
o Sales Tax (25%) - $5.13 million
o Transient Occupancy Tax (21%) - $4.18 million
o Other Revenue (18%) - $3.74 million
• Proposed General Fund Expenses are estimated at $22.06 million, which includes $176,000 in onetime expenses. • Expenditure cuts totaling over $1.94 million (8.3%) have been proposed. • The General Fund operating budget for FY 2025-26 FY 2026-27 have been balanced using $1.7 million and $1.5 million respectively in withdrawals from reserves; ending the second year with a net fund balance of approximately 35% in compliance with the 30% City Council reserve policy. • The Proposed Budget includes $75,000 in Nonprofit Grant Awards ($45,000 less than the historic amount of $120,000) and $75,000 in funding for the Chamber of Commerce ($100,000 than current fiscal year.
• Allocations totaling $90,000 for existing nonprofit grant agreements which include: Boys & Girls Club, Rianda House, and UpValley Family Centers in the amount of $30,000 each. • Several unfunded needs exist, including but not limited to:
o Corporation Yard Flood Hazard Mitigation
o New roadways and bridges
o Walking trails
o Competitive compensation for employees
o Cost of a permanent City Hall

Agenda Item #13.1.

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• The proposed budget includes freezing 1 FTE as Assistant City Manager, freezing 1 FTE as City Clerk, and temporarily underfunding a Management Analyst as an Accounting Technician.

General Information
Capital Improvement Plan
The City adopts a 5-year Capital Improvement Plan (CIP) to plan and program resources necessary for the acquisition, design, and/or construction of significant City projects. The CIP projects repair or develop community infrastructure or meet community needs, provide facilities to support City operations, and support City Council priorities.

A capital project is considered a one-time expenditure but often the projects take multiple years to deliver and fully fund. While plans are developed for at least a 20-year horizon, funding for the projects within the CIP is approved by Council annually as part of the budget approval, or project funding can be approved by a separate City Council action when funding adjustments are necessary outside the normal budget cycle. The Proposed Budget includes a CIP for the next five-year period with capital projects totaling $67.07 million. Of this amount, $14.42 million is budgeted in FY 2025-26.

Acknowledgements
I would like to thank the Mayor and City Council for your leadership. Preparing the City’s annual financial plan is a shared effort involving to a large extend the City executive team and City Council. The City Council has played a critical role in establishing and prioritizing organizational goals and objectives. I have seen first-hand the amount of time, care, and personal sacrifice each of you makes for the benefit of the community. The St. Helena community should be proud of your leadership and commitment to service. I am also profoundly thankful for our highly motivated Executive Leadership Team and the entire staff of the City for their commitment to providing outstanding services to our community.

For the budget process I want to acknowledge the hard work, technical expertise, and incalculable number of hours worked by Administrative Services Director, Mandy Kellogg to create this document and all the analysis that went into it. Simultaneously, Director Kellogg also served as the point person for labor negotiations with the City’s three bargaining groups and as the staff liaison to the Finance Committee - which was hugely time-consuming. Her dedication and diligence has been unbelievable. I also want to acknowledge the important contributions of other staff including Erika Opp, Martin Beltran, and Ciara Caouette for contributions. This year, we have also performed considerable amount of work related to long-range financial planning; in this regard, I would be remiss if I did not acknowledge the huge amount of analysis performed by former Assistant City Manager, Dr. April Mitts with the guidance of a couple of residents including former Council Member Kenealy and former Vice Mayor Hall.

Respectfully submitted,
Anil Comelo
City Manager

Agenda Item #13.1.

READERS GUIDE TO THE BUDGET
The purpose of the City of St. Helena’s budget is to serve as a “blueprint” for providing City services and as a working financial plan for the next two fiscal years. It also represents the official organization plan by which City policies, priorities, and programs are implemented. It provides a means to communicate to the residents, businesses, and employees how the City’s financial resources are used to provide services to the community. The budget includes both the operating costs to manage the City and the Capital Improvement Projects (CIP) that the City plans to undertake during the next five fiscal years.

A BRIEF OVERVIEW
Location
The City of St. Helena is located in the center of heart of the Napa Valley, 65 miles north of San Francisco. St. Helena is bisected by the Sulphur and York Creeks that are year-round tributaries of the Napa River, which lies along the eastern border of the City. St. Helena is also bounded to the wet and east by the Howell and Mayacamas Mountains, respectively. St. Helena serves as the regional economic and social anchor for the nearby unincorporated communities of Angwin and Deer Park as well as a commercial development near the intersection of Zinfandel Lane and State Highway 29.

History
The community of St. Helena began developing into a commercial center for nearby farmers and ranchers in the 1830s as a result of a land grant from Mexico to General Mariano Vallejo. By the 1860s, the Napa Valley Railroad Company, precursor to future branches of the Central Pacific Railroad and Southern Pacific Railroad Companies, was extended north from Napa to include stops in Yountville, Oakville, Rutherford, and St. Helena. The arrival of the railroad coincided with the expansion of St. Helena’s commercial base as nearby vineyards began to flourish leading to the creation of a business district along Main Street.

St. Helena’s emergence as a commercial center in the Napa Valley led to its incorporation as a City on March 24, 1876 and reincorporated on May 14, 1889. St. Helena’s incorporation was the first in Napa County and helped facilitate continued commercial and residential growth in the City over the next several decades.

Growth and development in St. Helena became stagnant beginning in the 1920s following the enactment of Prohibition. In 1930, the United States Census estimated St. Helena’ population at 1,582. St. Helena’s population grew modestly over the next few decades reaching 3,193 by 1970.

It was between 1970 and 1980 when St. Helena experienced its most significant period of growth as its population increased by over half to 4,898 by 1980. According to United States Census Bureau reports, the population is estimated to be 6,105.

The City from its inception has served as a rural agricultural center and, over the years, has become an important business center for the wine industry. As a result of the thriving wine industry, and the area’s scenic qualities, the City receives many visitors each year. The City strives

Agenda Item #13.1.

READERS GUIDE TO THE BUDGET
embrace and maintain its historic, small-town character, beautiful national environment, and high quality of life.

Demographics
According to the U.S. Census Bureau, the City of St. Helena has an estimated population of 5,272 people and covers approximately 5 square miles. St. Helena is 70.8% White alone, 25.8% Hispanic or Latino, 0.7% Black or African American, 1.4% Asian, and 11.1% Two or More Races. The median home price in St. Helena is $1.96 with 66.6% of housing being owner occupied.

Local Economy
The City of St. Helena’s local economy remains closely tied to the wine industry, with the broader Napa County economy heavily supported by the hospitality sector—the region’s largest employer. However, statewide sales tax projections have been revised downward in response to economic indicators affecting core revenue-generating industries, including tourism, transportation, and construction.

St. Helena is particularly vulnerable due to its reliance on high-end tourism and luxury consumer spending. Over 50% of the City’s total sales tax revenue is derived from food products, with wineries accounting for nearly 46% of that share. A strong U.S. dollar has deterred international visitors by making travel to Napa Valley more expensive, while domestic consumers have become more cautious in their discretionary spending amid inflationary pressures and economic uncertainty. Boutique hotels, fine dining, and wine tasting venues have reported softer demand, resulting in weaker taxable sales.

Beyond tourism, the transportation and construction sectors are also underperforming. High interest rates, cost escalations, and project delays have stalled development, while rising fuel costs and regulatory shifts—such as increased EV adoption and stricter emissions standards—are putting financial pressure on local businesses. Uncertainty surrounding state and federal policies has further dampened investment in these sectors.

At the household level, rising costs in essential areas—particularly housing, healthcare, and insurance—are limiting disposable income and shifting consumer spending away from nonessential goods and services. While inflation in food and dining moderated in 2023, previously elevated rates in 2022 temporarily boosted sales tax revenues. With inflation now tapering, this effect is diminishing, further tempering revenue expectations.

Given the convergence of these factors, a more conservative approach to sales tax forecasting is warranted to ensure continued fiscal prudence and long-term budgetary stability for the City.

According to the U.S. Bureau of Labor Statistics, Napa County had an unemployment rate of 4.3% in February 2025, which is the same as the previous year (February 2024). Comparatively, California has an unemployment rate of 5.4%, and 4.1% for the nation for the same period.

St. Helena’s largest sales tax drivers are Property Tax, Sales Tax, and Transient Occupancy Tax (TOT) which typically accounts for 88% of all General Fund revenues. The top ten principal

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READERS GUIDE TO THE BUDGET
property tax payers are: Treasury Wine Estates, Spring Mountain Hotel LLC, Sutter Home, C.

Mondavi and Sons, Palmer City-Core, US Viticulture Farmland LLC, Castellucci Antonio & Rita TR, Schoendorf, Joseph & Nancy, Duckhorn Wine Company, and Madrona Estate Vineyard LLC.

Sales tax receipts are divided into 6 categories and noted below.

General Retail
Clothing
Furniture
Appliances
Drug Store
Florist
Misc. Retail
Miscellaneous
Health
Government
Food Products
Restaurants
Food Markets
Liquor Stores
Wineries
Tasting Rooms
Transportation
Auto Parts
Auto Sales
Service Stations
Construction
Bldg. Materials
Business to Business
Office Equipment
Business Services
Chemical Products
Heavy/Light Industry
Leasing
Historically Food Products has been the driver for sales tax followed by General Retail, Transportation, Construction, Business to Business, and Miscellaneous. The top 25 sales tax generators as of June 30, 2024 (in alphabetical order) are:

Azteca Market
Brown’s Auto Parts
Central Valley Builders Supply
Culinary Institute of America
Elyse Walker
Farmstead Restaurant
Goose & Gander
Gott’s Roadside
Harlan Estate Winery
Harvest Table
Los Alcobas
Martin Design
Merryvale Vineyards
Napa Valley AG Supply
Napa Valley Petroleum
OK Tire Store
One True Vine
Safeway Stores
Sager Ford
Shamrock Building
Sunshine Foods
The Charter Oak Restaurant
Tra Vigne Restaurant
Tre Posti Catering
Treasury Wine Estates

FORM OF GOVERNMENT
The City is a General Law city and operates under the Council-Manager form of government.

Decision-making authority under this system is equally distributed among a five-member City Council that includes a directly elected mayor. Elections are conducted by general vote; the Mayor serves a two-year term while the four Council Members serve staggered four-year terms.

Key duties of the City Council include making policies, adopting an annual budget, enacting ordinances, appointing committee members, and hiring the City Manager.

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READERS GUIDE TO THE BUDGET
The St. Helena City Council meetings are conducted on the second and fourth Tuesdays of each month beginning at 6:00 p.m. and are typically held in the Vintage Hall Board Room at the St.

Helena High School, located at 465 Main Street. Meetings are open to the public and are also broadcast on local public access television. Council agendas and minutes are posted at City Hall, 1088 College Avenue, and are made available on the City’s website, www.cityofsthelena.gov.

BUDGET ORGANIZATION
As indicated in the Table of Contents, the City of St. Helena’s budget document consists of several sections. A corresponding title page divides each section.

Introductory Section
City Council, Administrative Team, and Boards/Commissions/Committees provides a summary of the City Council members executive staff, and lists the various Boards, Commissions, and Committees in St. Helena.

The City Manager’s Budget Message to the City Council highlights key priorities and issues for the upcoming budget year as well as provides an overview of significant budgetary items and trends for the City as a whole.

Budget Adoption Resolution provides a copy of the budget resolution adopting the FY 2025-26 and 2026-27 Operations Budget.

The Reader’s Guide to the Budget provides the reader with a brief overview and introduction to the City of St. Helena as well as an explanation on how to understand, read, and use this Budget document.

Fund Balance Summary provides an easy-to-read overview of the City’s expenditures/expenses and revenues for each of the City’s funds.

Schedule of Transfers provides a summary of all transfers authorized in the adopted budget by fund.

Description of Revenue Sources provides five-year historical trends for the General Fund and Enterprise Funds.

Allocation of City Positions provides a summary of staffing positions by department.

Organization Chart provides a summary of the organization of the City as a whole.

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General Fund provides an overview of General Fund revenues and expenditures, five-year historical data for each General Fund funding source, General Fund expenditure summary by department, and a summary of the net position for the General Fund.

Administrative Departments provides details on the City Council, City Administration (City Manager and City Clerk), Administrative Services (Finance, Human Resources, and Information Technology), Attorney, Planning, and Non-Departmental budgets.

Community Services provides details on the Library and Parks & Recreation budgets.

Public Safety provides details on the Fire and Police budgets.

Public Works provides details on the Public Works Administration, Government Buildings, Storm Drains, Streets, Trees, Parks, and City Garage budgets.

Water Fund provides details on the Water Distribution and Water Treatment budgets.

Wastewater Fund provides details on the Wastewater Collection and Wastewater Treatment budgets.

Capital Improvement Plan (CIP) provides a summary of the City Council adopted 5-year CIP. The CIP functions as a budgeting and planning tool which supports actual appropriates that are made through the budget adoption process. The City’s FY 2025-26 and 2026-27 CIP consists of 31 projects in five divisions totaling approximately $34.09 million. Majority of the total CIP budget is for critical Water CIP projects that were included in the recently completed Water and Wastewater Rate Study.

Other Funds provides a summary of the debt service funds, permanent funds, and special revenue funds.

Appendix provides supplementary information including City Financial Policies, City Council Goals and Work Plan, City’s Vision and Mission Statements, a summary of Budget increases from the prior fiscal year and their relation to City Council Goals, and the City’s “add back” is for City Council prioritization if additional General Fund resources become available.

BUDGET IMPLEMENTATION, TRANSFERS, AND CONTROL
Upon adoption of the budget by the City Council, the responsibility of implementing each department’s budget lies with each Department Head, with oversight by the Director of Administrative Services and ultimate responsibility resting with the City Manager. Department Heads are expected to operate their departments within the appropriations established in the budget.

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READERS GUIDE TO THE BUDGET
This budget is arranged by department, fund, and function. The level of budgetary control is established at the fund level. Department Heads may authorize the transfer of appropriations within a department, except transfers: (1) that would purport an increase in the number of regular personnel, and (2) that would decrease appropriations for capital outlay. The City Manager may transfer appropriations between departments so long as total appropriations are not increased within a fund. The City Council has the overriding authority to control the use of revenues and the appropriations of funds and therefor may modify this policy at any time. The total appropriations in any fund may not be increase except by the City Council.

All changes in appropriations will be authorized on a “Budget Adjustment Form” and all increases in appropriations will be authorized by Council. Any expenditure must be made in accordance with Title 3, Chapter 3.04 of the St. Helena Municipal Code.

The budget is reviewed and presented to City Council on a quarterly basis with a more extensive mid-year budget review. During the quarterly budget review by City Council, consideration is given to necessary adjustments for new programs, projects, and other adjustments to ensure that expenditures and revenues are in line with the budgeted projections.

A carefully designed system of internal accounting and budgetary controls is used to ensure that revenues and expenditures/expenses are tracked and used as intended. These controls are designed to provide reasonable, but not necessarily absolute, assurance with respect to the reliability of financial and budgetary records for use in the preparation of financial statements, as well as accountability for all City assets. At the end of each fiscal year-end, all operating budget appropriations lapse. City Council adopted finance policies can be accessed at:
https://www.cityofsthelena.org/bc-citycouncil/page/council-adopted-policies.

BUDGETARY BASIS OF ACCOUNTING
The City of St. Helena’s annual operating budget is prepared in conformity with Generally Accepted Accounting Principles (GAAP), using the modified accrual basis of accounting. Under this method of accounting, revenues are recognized in the accounting period in which they become measurable and available to finance expenditures of the current fiscal period, while expenditures are recognized in the accounting period in which the liability is incurred. Budgets for proprietary funds are prepared on a full accrual basis where revenues are recognized when earned, and expenses are recognized when they are incurred. Each of the City’s funds is considered a separate accounting entity with a self-balancing set of accounts that records assets, liabilities, fund equity, revenue, and expenditures/expenses. Funds are established and segregated for the purpose of recording specific programs or attaining certain objectives in accordance with special regulations, restrictions, or limitations. The General Fund accounts for all the general revenue of the City not specifically levied or collected for other City funds and for

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expenditures related to rendering the general services provided by the City. Special Revenue Funds are used to account for specific revenues that are legally restricted to expenditures for a particular purpose. The Capital Improvement Project Funds are used to account for the acquisition or construction and improvement of major capital projects. Internal Service Funds (Garage Fund) are used to account for the financing of services provided by one department to other departments of the government, on a cost reimbursement basis. Enterprise Funds (Water and Wastewater) are used to account for revenues and expenses related specifically to those enterprises. The budget is prepared on a line-item basis by department and fund.

FINANCIAL REPORTS – Top 4
Annual Comprehensive Financial Report: The Annual Annual Financial Report(ACFR) is a detailed report that covers the financial statements for the City prepared by an independent auditor in accordance with Generally Accepted Accounting Principles (GAAP) as promulgated by the Government Accounting Standards Board (GASB). The ACFR utilizes the same basis of accounting, modified accrual for the General Funds and full accrual for proprietary funds, as the annual budgeting document. The Annual Comprehensive Financial Report consists of three sections:

Introductory, Financial, and Statistical. The Introductory section orients and guides the reader through the report. The Financial section presents the City’s basic financial statements as well as notes to the statements and the independent auditor’s report. The Statistical section provides additional financial and statistical data, including data about financial trends that may better inform the reader about the City’s activities. The City received the prestigious “Certificate of Achievement for Excellence in Financial Reporting” award presented by GFOA for the FY 2022-23 Comprehensive Annual Financial Report.

Long Range Financial Forecast (LRFF): The LRFF is prepared annually and provides a current and long-range financial assessment of revenues, expenditures, fund balance, and emergency reserves. The primary objective is to provide the City Council and the community with a financial forecast and identify any significant issues that may need to be addressed in the annual budget development process.

Popular Annual Financial Report (PAFR): The PAFR extracts information from the ACFR to produce a high-quality report specifically designed to be readily accessible and easily understandable to the general public and other parties without a background in public finance.

The City received the “Award for Outstanding Achievement in Popular Annual Financial Reporting” presented by GFOA for the FY 2019-20 Comprehensive Annual Financial Report.

Three-Year Goals and Work Plan: The City’s three-year goals and work plan is a detailed planning document developed as a blueprint for the City’s future. The plan defines the City Council’s goals

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and defines a specific work plan to achieve each goal. The goals and work plan are updated and published periodically.

All financial reports can be found on the City’s website at:
https://www.cityofsthelena.org/finance/page/financial-reports.

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GLOSSARY OF COMMON BUDGET AND FINANCIAL TERMS
ACCOUNT Financial reporting unit for budget, management, or accounting purposes.

ACCOUNTS PAYABLE The amounts owed to others for goods and services received.

ACCOUNTS RECEIVABLE Amounts due from others for goods furnished and services received.

ACCRUAL BASIS The basis whereby transactions and events are recognized when they occur, regardless of when cash is received or paid.

ACTUAL PRIOR YEAR Actual amounts for the fiscal year preceding the current fiscal year which precedes the budget fiscal year.

ALLOCATION Component of an appropriation earmarking expenditures for a specific purpose and/or level of organization.

ALLOTMENT That portion of an appropriation which may be encumbered to spent during a specified period.

AMORITIZATION Payment of a debt by regular intervals over a specific period of time.

APPROPRIATIONS An authorization by a legislative body (e.g. City Council) that provides legal permission to make expenditures and incur obligations for specific purposes.¹
ASSET Resources owned or held by a government which have monetary value.

ASSESSED VALUATION Official government value placed upon real estate or other property as a basis for levying taxes.

BOND A written promise to pay a specific amount of money at a specific date in the future together with a periodic interest as a special rate. Two types are used: General Obligation and Revenue.

BOND INDEBTEDNESS Outstanding debt by issues of bonds which is repaid by ad valorem or other revenue.

BUDGET AMENDMENT A procedure authorized by some City Councils that allows Department Heads to make adjustments to expenditures within their own department and allow the City Manager to make adjustments to expenditures within or between departmental budgets by revising budget appropriations. Note: City Council approval is always required for additional appropriations from a fund balance or new revenues sources.
¹ “Appropriations subject to limitation,” for purposes of each agency’s Gann limit, means “any authorization to expend during a fiscal years the proceeds of taxes levied by or for that agency and the proceeds of state subventions to that agency.” Cal. Const. Art.

XIIIB, section 8(b).

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BUDGET DEFICIT Amount by which the government’s budget outlays exceed its budget receipts for a given period, usually a fiscal year.

CAPITAL EXPENDITURE The amounts spent for assets that will be used for more than one year.

See CAPITAL IMPROVEMENT PROGRAM AND CAPITALIZATION
THRESHOLD.

CAPITAL IMPROVEMENT

PROGRAM
Annual appropriations in a City’s budget for capital improvement projects such as street or park improvements, building construction, and various kinds of major facility maintenance. Capital improvement projects are often multi-year projects that require funding beyond the one-year periods of the annual budget.

CAPITALIZATION THRESHOLD The dollar value at which government elects to capitalize tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period.

DEBT SERVICE The payment of principal and interest on borrowed funds such as bonds.

DEBT SERVICE FUND A fund established to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest.

Sometimes a debt service fund is referred to as a sinking fund. Debt financing is most commonly used to address temporary short-term cash flow problems and to provide funding for improvements with long lives.

Borrowing long-term for operational or short-term capital needs is not advised.²
ENCUMBRANCE Prior to actual spending, an obligation charged against a budget indicating that a commitment has been made or an order placed for goods and services not yet received or paid for. After an encumbrance has been made, the money is not then available for other transactions.

EQUITY FUNDING Funding is accomplished with available resources, and does not include leveraged resources. Project funding is dictated by the availability of cash.

EXPENDITURE A decrease in net financial resources. Expenditures include current operating expenses that require the current or future use of net current assets, debt service and capital outlays.

EXPENSE A decrease in net total assets. Expenses represent the total cost of operations during a period regardless of the timing of related expenditures.

FIDUCIARY FUNDS Trust and Agency funds.
² Be aware that Article XVI, section 18 of the California Constitution prohibits a City from borrowing more money than it can repay in a single fiscal year from its general fund without a two-thirds vote of the electorate. Common exceptions to this borrowing restriction are the special fund doctrine; and the lease purchase agreement.

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FISCAL POLICY A government’s policies with respect to revenues, spending, and debt management as these relate to government services, programs, and capital investment. Fiscal Policy provides an agreed-upon set of principles for the planning and programming of government budgets and their funding.

FISCAL YEAR The 12-month period used by the City of St. Helena begins with July 1, and ends with June 30 of the designated fiscal year (i.e., FY 2019-20 ends on June 30, 2020).

FIXED ASSETS Assets of long-term character which are intended to be held or used for more than one fiscal year. Examples are land, buildings, machinery, and furniture.

FORCE ACCOUNT Construction of maintenance activities performed by the City’s own personnel, rather than by outside labor.

FULL-TIME EQUIVALENT (FTE) Number of positions calculated on the basis that one FTE equates to a 40-hour workweek for twelve months. For example, two part-time positions working 20 hours for twelve months also equals one FTE.

FUNCTION Group of related programs crossing organizational (departmental) boundaries and aimed at accomplishing a broad goal or major service.

FUND A fiscal and accounting entity with a self-balancing set of accounts in which cash and other financial resources, all related liabilities or balances, and changes therein are recorded and segregated to carry on specific activities or attain certain objectives in accordance with special regulations, restrictions, or limitations.

FUND BALANCE A term used to express the excess of assets over liabilities (equity). It also represents the accumulated net resources of a fund available for reservation, designation, or for appropriation.

GENERAL FUND General operating fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund.

GENERAL OBLIGATION BONDS Bonds where the City pledges its full faith and credit to the replacement of bonds. These bonds are secured by the General Fund of the City.

GOVERNMENTAL FUNDS General, Special Revenue, Debt Service, and Capital Projects funds.

GRANTS Contributions of cash or other assets from another governmental agency (usually) to be expended or used for a specified purpose, activity or facility.

LEASE PURCHASE Contractual Agreements which are termed leases, but whose lease amount is applied to the purchase.

LONG TERM DEBT Debt with a maturity of more than one year after the date of the issue.

OPERATING DEFICIT The excess of operating expenditures over operating revenues.

OPERATING SURPLUS The excess of operating revenues over operating expenditures.

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ORDINANCE A formal legislative enactment by the City Council. If it is not in conflict with any higher form of law, it has the full force and effect of law within the boundaries of the City.

RESERVES Accumulated funds legally restricted or otherwise designated by a City Council for specific purposes.

RESOLUTION A special or temporary order of the City Council requiring less formality than an ordinance.

REVENUES Total amount of income received, earned, or otherwise available for appropriation.

SURPLUS An excess of revenues over expenditures.

TAXES Compulsory charges levied by a government for the purpose of financing services performed for the common good.

TRANSFERS Payments from one fund to another ideally for work on services provided, or to cover operating expense shortfalls.

USER FEES Payments of charges for direct receipt of a public service by the party benefiting from the service.

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ACRONYMS
AV Audio Visual
AWWA American Water Works Association
BMP Best Management Practices
CAFR Comprehensive Annual Finance Report
CCAC City Clerk Association of California
CCC California Conservation Crews
CCR Consumer Confidence Report
CDBG Community Development Block Grant
CEQA California Environmental Quality Act
CIP Capital Improvement Project
CLA California Library Association
CLETS California Law Enforcement Telecommunications System CLSA California Library Services Act
COPS Citizen’s Options for Public Safety
CSL California State Library
CSO Community Services Officer
CSMFO California Society of Municipal Finance Officers
DARE Drug Abuse Resistance Education
DBP Disinfection By-Products
DMV Department of Motor Vehicles
DPW Department of Public Works
EAP Employee Assistance Program
EIR Environmental Impact Review

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EMS Emergency Medical Services
EOC Emergency Operations Center
EPA Environmental Protection Agency
ERAF Education Review Augmentation Fund
FEMA Federal Emergency Management Agency
FF Firefighter
FTE Full Time Equivalent
GAAP Generally Accepted Accounting Principles
GAAS Generally Accepted Auditing Standards
GASB Governmental Accounting Standards Board
GFOA Government Finance Officers Association
GIS Geographic Information Systems
GO General Obligation
HDPE High-Density Polyethylene Pipe
HSP High Service Pump
HVAC Heating & Air Conditioning
ICMA International City/County Management Association
IT Information Technology
LAFCO Local Agency Formation Commission
LSWTP Louis Stralla Water Treatment Plant
MDC Mobile Data Center
MGD Million Gallons per Day
MSD Metropolitan Sewer District
MTC Metropolitan Transportation Commission

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NBC North Bay Cooperative Library System
NCTPA Napa County Transportation Planning Agency
NFPA National Fire Protection Association
NLS Northnet Library System
NSIB Napa Special Investigation Bureau
OCLC Online Computer Library Center, Inc.

OES Office of Emergency Services
PERS Public Employees Retirement System
PLF Public Library Foundation
POF Police Officers Foundation
REMIF Redwood Empire Municipal Insurance Fund
RIMS Records Integrated Management System
RLS Robert Louis Stevenson Middle School
RWQCB Regional Water Quality Control Board
SBW Stonebridge Well
SCADA Supervising Control and Data Acquisition
SCBA Self-Contained Breathing Apparatus
SNAP Solano & Napa Partners
SWRCB State Water Resource Control Board
TID Tourism Improvement District
TOT Transient Occupancy Tax
VFD Variable Frequency Drive
WTP Water Treatment Plant
WWTP Waste Water Treatment Plant

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Funds
101 GENERAL FUND: The primary reporting vehicle for current government revenues and operations, this fund accounts for all financial resources not required by law or City Council actions to be accounted for in another fund.
209 HOME GRANT: This fund is used for expenditures and grant reimbursements through the HOME Investments Partnership Program from the State of California Department of Housing and Community Development for owner-occupied residential rehabilitation program to assist low-income homeowners who’s primary residences are in need of repairs. This program is referred to as the, “HOME Grant.” The City of St. Helena has an agreement with the Housing Authority of the City of Napa for the administration of this grant.
211 ENVIRONMENTAL PROTECTION AGENCY GRANT (EPAG): This fund is used for expenditures and grant reimbursements for Environmental Protection Agency Grant (EPAG) funded programs or projects. 212 DEPARTMENT OF HOMELAND SECURITY (DHSG): This fund is used for expenditures and grant reimbursements for Department of Homeland Security Grant (DHSG) funded programs or projects. 213 GANG VIOLENCE SUPRESSION GRANT: This fund is used for expenditures and grant reimbursements for gang violence suppression.
216 PUBLIC SAFETY IMPACT FEES: Section 22.5 of the City Code establishes this fund to accumulate revenues from fees on building permits to be used solely for equipment and facilities' costs for Police and the Fire Departments. Vehicles, capital equipment, and building improvements are approved uses. 218 PUBLIC LIBRARY FOUNDATION: This fund is used to account for State Aid for libraries and related expense account for proceeds from the State of California under the California Library Services Act and related expenditures.
219 CLSA LIBRARY RESTORATION: This fund was established as a special revenue fund to account for proceeds from the State of California under the California Library Services Act and related expenditures. 222 PARK DEVELOPMENT: A special revenue fund for Ballpark State Grant, Proposition 12 Park per capita funding, other park grants, and park donations. These funds are restricted for park improvements and development.
223 SKATE PARK LIGHTING: This fund is used to account for donations and is used to fund the expenses incurred in maintaining the Skate Park lights.
224 PUBLIC SAFETY (COPS): A special revenue fund used to account for transactions related to supporting front line police officers.

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225 STATE GAS TAX 2105: This fund is used to account for proceeds and expenditures of revenue received as a result of Proposition 111. Funds are restricted for use in the same manner as Section 2106/07. In addition, Proposition 111 established a "Maintenance of Effort" provision requiring cities to continue to provide matching street related expenditures from the General Fund equal to the average amount expended over the past 3 years.
226 STATE GAS TAX 2106: This fund is used to account for proceeds and expenditures of gas tax revenue received under the California Streets and Highways Code Section 2106. Apportionments are based on vehicle registration, assessed valuation, and population. Funds are restricted to any street or road purpose that include: construction, maintenance and allocated overhead related to streets, roads, bridges, culverts, curbs, gutters, sidewalks, traffic signals, right-of-way landscaping, traffic signs, bike paths adjacent to streets and roads.
227 STATE GAS TAX 2107: This fund is used to account for proceeds and expenditures of gas tax revenue received under the California Streets and Highways Code Section 2107. Apportionments are based on population. Uses of funds are the same as those listed for fund 225. 228 STATE GAS TAX 2107.5: This fund is used to account for proceeds and expenditures of gas tax revenue received under the California Streets and Highway Code Section 2107.5. Apportionments are based on population. Funds are restricted for use in covering the costs of street related engineering and administrative expenses. Cities with a population of less than 10,000 may use these funds for acquisition of rights-of-way and construction of its street system. 229 STATE GAS TAX 2103: Section 2103 was added beginning with the 2010-11 fiscal year to allocate funds from a new motor vehicle fuel excise tax that replaces previous city and county allocations from the Proposition 42 sales tax on gasoline. This is the change known as the “fuel tax swap of 2010.” Section 2103 funds are allocated to cities and counties on a per capita basis. Funds must be used for street and highway pavement maintenance, rehabilitation, reconstruction and storm damage repair. For Proposition 42 purposes, maintenance means patching, overlay, and sealing. Reconstruction includes overlay, sealing, or widening of the roadway to bring the roadway width to the desirable minimum pavement width consistent with accepted design standards for local streets and roads. However, widening of a roadway does not include widening for increasing the traffic capacity of a street or road. 230 RMRA: Section RMRA was added beginning with the 2017-18 fiscal year which includes funds from the following taxes enacted by the Road Repair and Accountability Act of 2017: the 12 cent gasoline excise tax, 20 cent diesel fuel excise tax, transportation improvement fees and transportation loan repayments. 235 MEASURE A: This fund is used to account for proceeds received under Measure A, the countywide flood management plan. This Ordinance imposed a one-half of one percent transaction and use tax in the County and established a Flood Protection and Watershed Improvement Expenditure Plan. Any amendments to the use of this tax as established by the Joint Powers Agreement, resolution 98-118 shall be recommended to the Napa County Flood Control, Water Conservation District, Financial Oversight Committee and the Technical Review Committee for approval. This Tax is scheduled to expire in 2018.

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237 EMERGENCY FLOOD RELIEF: This fund is for allocations for disaster assistance relating to flood damage.
238 TRAINING DEVELOPMENT: This fund was established to account for proceeds from the Police Officers Standards and Training fund to cover the costs of Police officer's training. Proceeds come in the form of reimbursements.
240 MEASURE T: At the General Election held on November 6, 2012, the voters of Napa County approved a ½-cent sales tax increase known as Measure T, which was implemented on July 1, 2018. Measure T funding is to be used for maintenance, reconstruction, and/or rehabilitation of streets, roads, and transportation infrastructure within the public right-of-way including, but not limited to: sidewalks, curbs and gutters, curb ramps, lighting, traffic signage, striping, and local roadway drainage. 241 MEASURE T CLASS I TRAILS: This funding is a match from the City that is required in order to receive Measure T funding. Each year the City must dedicate the appropriate funds equal to 6.67% of Measure T revenues earned that year, which will be used for Class 1 Bike Facility projects identified in the adopted Countywide Bicycle Plan.
277 PROP 56 GRANT: This fund is used to account for expenditures and reimbursements related to the Tobacco Grant Program, which provides funding to promote a healthier California by reducing illegal sales and marketing of cigarettes and tobacco products to minors. 278 BSCC GRANT: This funding was approved by the State of CA to assist with compliance checks and enforcement efforts of those diverted from the state prison system. The St. Helena Police Department will use these funds to address crime impacts in the community, strengthen the relationship between law enforcement and the community, create greater transparency for the organization, and implement best practices for law enforcement.
279 ASSET FORFEITURE: A special revenue fund for monies from adjudicated crime cases restricted for public safety purposes.
280 COMMUNITY ACTIVITY FUND: This fund is used to account for donations received to be used towards youth community activities within the community. Activities include the Teen Center. Beginning in FY 2019, this fund is no longer active and activity is accounted for in the General Fund Recreation budget. 283 TREE CITY USA: This fund was established in fiscal year 1996/97 to account for expenditures related to the maintenance and planting of trees located on City right of ways and in parks within the City. The City is seeking a designation from the Arbor Foundation for this effort. Revenue sources include General Fund transfers and private donations.
286 BOCCE BALL LEAGUE: This fund is used to account for the costs of running Bocce league services to the general public on a continuing basis. The intent is to recover costs through user charges and fees. The fund, therefore, is operated in a manner similar to a private business enterprise.

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287 HARVEST FESTIVAL: This fund is used to account for revenues from registration fees and donations and is used to fund the expenses incurred in administering the Harvest Festival. 288 FOURTH OF JULY: This fund is used to account for donations and is used to fund the expenses incurred in administering the Fourth of July fireworks show.
289 RECREATION PROGRAMS: Used to account for revenues from registration fees or other income from recreation programs and funding the expenses incurred in providing those programs. Council established this fund to monitor the ability of the recreation programs to be self-sustaining excluding costs associated with the Recreation Director. Beginning in FY 2021, this fund is no longer active and activity is accounted for in the General Fund Recreation budget.
290 TOURISM IMPROVEMENT DISTRICT (TID): The Napa Valley Tourism Improvement District was created in 2010 and is funded through an assessment on hotel room nights implemented and collected by lodging businesses throughout Napa Valley. The intent of the assessment is to support local activities and products that promote, support and enhance locally based tourism and hospitality efforts. Revenue is currently 2% of taxable room rent. These funds are directed by the Tourism Board created by the County MOU.
291 SB-1186 STATE FEES: Effective January 1, 2013 an additional state fee of $1 was added to the business license application and renewal fee for, (1) the purpose of increasing disability access and compliance with construction-related accessibility requirements, and (2) developing educational resources for businesses to facilitate compliance with federal and state disability laws. This fee sunsets on December 31, 2018. 295 N.O.A.A.: This fund is used to account for monies used toward the compensation and mitigation project known as the Northern Napa River Tributary Stream Surveys. 329 STABO TRUST: This fund is used to account for proceeds and expenditures toward the upkeep of Stabo Park located on Hunt Avenue.
375 MADELINE MURRAY TRUST FUND: The proceeds from a non-expendable trust established in 2000 as a bequest from the Madeline Murray, through the Madeline Murray and Bertha Tranah Foundation.

The funds are to be used for new equipment purchases for the Police Department. The Fire Department also receives funding from the Madeline Murray and Bertha Tranah Foundation but it is given directly to the St. Helena Volunteer Fire Department, a non-profit organization. 380 FRIENDS & FOUNDATION, ST. HELENA PUBLIC LIBRARY: This fund is used to account for grant monies to the St. Helena Public Library from the 501(c)(3) support organization FFSHPL and related expenditures. 381 RYAN LIBRARY TRUST: A non-expendable trust established in 1941 as a bequest from the estate of John Joseph Ryan. Only earnings on investments may be appropriated for library expenditures.

Expenditures are restricted to any and all costs of maintaining the library. The fund represents the earnings on investments that are available for expenditure. The non-expendable principal is held separately.

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382 MARTIN ESTATE TRUST: This is a non-expendable trust established in 1968 as a bequest from the estate of Leo H. Martin. Only earnings on investments may be appropriated for library expenses. These expenses are limited to extending, improving and enlarging the selection of books on California and Napa County History. The fund represents the earnings on investments that are available for expenditure. The non-expendable principal is held separately.
384 TWEED TRUST – ENHANCEMENT DISTRIBUTION: A trust established in 2000 as a bequest from Dorothy L. Tweed and governed by the Wood Endowment administrative framework. This fund is the expendable annual 4% distribution from the Tweed Enhancement Account of the net fair market value of assets. Funds are to benefit the library and provide support to enhance and enrich basic library services and to enhance the interior of the building. All funding requests are approved by the Library Board of Trustees and the City Council.
420 FIRE STATION BONDS: Long-term debt associated with the issuance of the 1996 Fire Station Bonds is accounted for here. The bonds, bearing interest from 5.0% to 6.75% are payable January 1 and July 1 of each year through the year 2016. Principle matures each July 1 at $65,000 to $175,000 from 1998 through 2016. Debt service is financed through property tax assessments on all property within the City. Rates are established annually by the City Council and must be certified to Napa County Auditor/Controller by August 15 of each year.
443 SOUTH S.H. DRAINAGE ASSESSMENT: Fund established to account for a Subdivision Reimbursement Agreement wherein a developer installed an oversized storm drain improvement and the City by ordinance 89-11 set up the South St. Helena Drainage Improvement Benefit Zone to assess property owners benefiting from the improvement to pay the costs associated with the storm drain. As fees are collected, they are remitted to the developer less 1.5% for City administrative costs. 561 WATER ENTERPRISE: This fund is used to account for the costs of providing water services to the general public on a continuing basis. The intent is to recover costs through user charges and fees. The fund, therefore, is operated in a manner similar to a private business enterprise. 571 SEWER ENTERPRISE: This fund is used to account for the costs of providing sewer services to the general public on a continuing basis. The intent is to recover costs through user charges and fees. The fund, therefore, is operated in a manner similar to a private business enterprise. 582 CITY GARAGE: This Internal Service Fund is designed to account for the total costs of maintaining the fleet of vehicles and automotive equipment owned by the city. Costs are allocated to the various user departments based on time and materials used within those user departments. 592 EQUIPMENT REPLACEMENT: This Internal Service Fund is designed to account for the total costs and set aside funds for future replacement costs of equipment. This includes vehicles, computers and other equipment as identified. As equipment is identified, user departments will be allocated costs based on estimated costs of replacement.

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593 FIRE DEPARTMENT CAPITAL EQUIPMENT REPLACEMENT: This Fund is designated to account for funds set aside for future replacement costs and maintenance costs of Fire Department equipment. Funds included are received from Fire Department Strike Team Revenues received for use of fire apparatuses and equipment during Strike Teams Incidents.
700 FLOOD CONTROL CAPITAL RESERVE: his fund is used for the expansion, major repair or replacement of the flood control facilities located near Vineyard Valley Mobile Home Park. This fund is required to be in effect for the term of the City's State Revolving Loan, which is currently through 2028. 713 CIVIC IMPACT: This fund is used to accumulate restricted funds from new development’s proportionate share of the depreciated replacement cost of a range of facility types including City Hall, corporation yard facilities, as well as library and recreation facilities. 733 CIVIC CIP: This fund is used to account for transactions as they relate to Civic Capital Improvement Projects (CIP).
734 PARK IMPACT: This fund is used to accumulate funds from new or proposed residential development solely for park land acquisition and park improvements. 740 TRAFFIC MITIGATION IMPACT: This fund is used to accumulate funds from new or proposed development to finance circulation improvements to reduce the impacts of traffic generated by new development within the City.
741 STREETS CIP: This fund is used to account for transactions as they relate to Streets Capital Improvement Projects (CIP).
742 STORM DRAIN IMPROVEMENT: This fund is used to accumulate funds from new development’s proportionate share of planned drainage system improvements. 744 HOUSING IMPACT FEES: This fund is used to accumulate funds from new or proposed development in order to defray the costs of providing affordable housing in the City. Beginning in FY 2019, this fund is no longer active and activity is accounted for in Fund 751 Affordable Housing. 745 PARKING IN-LIEU: This fund is used to accumulate funds from new or proposed development to pay for all or a portion of the costs associate with providing new parking facilities in the City. 751 AFFORDABLE HOUSING: This fund is used to accumulate funds from new or proposed development in order to defray the costs of providing affordable housing in the City. 752: MEASURE E: Measure E went into effect on January 1, 2019, increasing the Transient Occupancy Tax from 12 to 13 percent to fund workforce housing. The additional 1% is placed in this fund and all revenues are restricted to programs and services for affordable and workforce housing. Affordable and workforce housing services and programs funded from Measure E include activities to increase, improve, and preserve the City’s supply of rental and for-sale housing for households earning up to 120% of area median income.

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763 WATER CIP: This fund is used to account for transactions as they relate to Water Capital Improvement Projects (CIP).
764 WATER IMPACT: This fund is used to accumulate funds from new or proposed development to pay for water system capital improvements needed to support new development. 773 WASTEWATER CIP: This fund is used to account for transactions as they relate to Wastewater Capital Improvement Projects (CIP).
774 WASTEWATER IMPACT: This fund was established to account for the costs of constructing and improving the wastewater treatment plant and sewer collection system in order to support new development.

Agenda Item #13.1.

# DESCRIPTION AMOUNT
1 Streets CIP - Measure T Class 1 Trails 350,000
2 Harvest Festival 33,100
383,100
3 Streets CIP 34,084
4 Streets CIP 20,574
5 Streets CIP 46,505
6 Streets CIP 2,000
7 Streets CIP 49,933
8 Streets CIP 136,245
289,341
9 Streets CIP 1,600,500
1,600,500
10 TID Assessment Admin Fee 6,820
6,820
11 Streets CIP 300,000
11 Water CIP 797,702
11 Wastewater CIP 2,635,600
3,733,302
12 General Fund Utility Interfund Charge 822,825
822,825
13 General Fund Utility Interfund Charge 657,737
657,737
14 Stormwater CIP 10,000
10,000
15 Stormwater CIP 200,000
200,000
7,703,625
(1) Transfers may decrease based on total activity at year end FROM: TO:

FROM: GENERAL FUND

SCHEDULE OF TRANSFERS
Fiscal Year 2025/2026
101 241
101 287

TOTAL TRANSFERS FROM GENERAL FUND
FROM: TID
290 101

TOTAL TRANSFERS FROM TID FUND
FROM: MEASURE T (1)
240 741
TOTAL TRANSFERS FROM MEASURE T FUND (1)
FROM: HIGHWAY USERS TAX AND ROAD MAINTENANCE & REHABILITATION ACT (1) 225

TOTAL TRANSFERS
741
230 741
229 741
226 741
227 741
228 741
FROM: STORM DRAIN IMPROVEMENT FUND
742 741

TOTAL TRANSFERS FROM STORM DRAIN IMRPROVEMENT FUND
TOTAL TRANSFERS FROM HIGHWAY USERS TAX AND ROAD MAINTENANCE & REHABILITATION ACT (1) FROM: FLOOD CONTROL FUND
700 741

TOTAL TRANSFERS FROM FLOOD CONTROL FUND
FROM: WATER ENTERPRISE FUND
561 101

TOTAL TRANSFERS FROM WATER ENTERPRISE FUND
FROM: WASTEWATER ENTERPRISE FUND
571 101

TOTAL TRANSFERS FROM WASTEWATER ENTERPRISE FUND
741

TOTAL TRANSFERS FROM
421 773
421 763
FROM: 2022 GO Bonds
421

Agenda Item #13.1.

General Fund 383,100
Highway Users Tax - 225 34,084
Highway Users Tax - 226 20,574
Highway Users Tax - 227 46,505
Highway Users Tax - 228 2,000
Highway Users Tax - 229 49,933
Road Maintenance & Rehab Act 136,245
Measure T 1,600,500
TID 6,820
2022 GO Bonds 3,733,302
Water Enterprise Fund 822,825
Wastewater Enterprise Fund 657,737
Flood Control 10,000
Storm Drain Improvement Fund 200,000
7,703,625
= 1,487,382
= 33,100
= 0
1,520,482
= 350,000
= 0
= 0
= 0
= 2,399,841
= 797,702
= 2,635,600
6,183,143
TOTALS: 7,703,625

SCHEDULE OF TRANSFERS
Fiscal Year 2025/2026
SUMMARY TRANSFERS OUT:
101 =
225 =
240 =
=
229 =
230
700 =
290 =
421 =
561 =
571 =
TOTALS:
742 =

CAPITAL
SUMMARY TRANSFERS IN:

OPERATIONS
General Fund 101
Harvest Festival 287
Capital Equipment 592
Subtotal Operations
226 =
227 =
228
Wastewater CIP 773
Subtotal Capital
Civic CIP 733
Streets CIP 741
=
Water CIP 763
Measure T Class 1 Trails 241
Capital Reserve - Flood Control 700
Capital Reserve - Upper York Creek 700

Agenda Item #13.1.

# DESCRIPTION AMOUNT
2 Harvest Festival 33,100
33,100
7 Streets CIP 35,107
8 Streets CIP 21,191
9 Streets CIP 47,900
10 Streets CIP 2,000
11 Streets CIP 51,431
12 Streets CIP 140,332
297,961
13 Streets CIP 1,381,800
1,381,800
16 TID Assessment Admin Fee 7,161
7,161
11 Civic CIP 12,361
12,361
11 Water CIP 544,189
11 Wastewater CIP 1,120,000
1,664,189
12 General Fund Utility Interfund Charge 822,825
822,825
13 General Fund Utility Interfund Charge 657,737
657,737
14 Stormwater CIP 10,000
10,000
4,887,134
(1) Transfers may decrease based on total activity at year end

TOTAL TRANSFERS
FROM: FLOOD CONTROL FUND
700 741

TOTAL TRANSFERS FROM FLOOD CONTROL FUND
230 741
TOTAL TRANSFERS FROM HIGHWAY USERS TAX AND ROAD MAINTENANCE & REHABILITATION ACT (1) FROM: MEASURE T (1)
240 741
TOTAL TRANSFERS FROM MEASURE T FUND (1)
FROM: TID
290 101

TOTAL TRANSFERS FROM TID FUND
226 741
228 741
229 741

TOTAL TRANSFERS FROM GENERAL FUND
FROM: HIGHWAY USERS TAX AND ROAD MAINTENANCE & REHABILITATION ACT (1) 225 741

SCHEDULE OF TRANSFERS
Fiscal Year 2026/2027
FROM: TO:

FROM: 1996 GO BONDS
420 733
TOTAL TRANSFERS FROM 1996 GO BONDS FUND
FROM: GENERAL FUND
101 287
227 741
FROM: 2022 GO BONDS
421 763
TOTAL TRANSFERS FROM 2022 GO BONDS FUND
421 773
FROM: WATER ENTERPRISE FUND
561 101

TOTAL TRANSFERS FROM WATER ENTERPRISE FUND
FROM: WASTEWATER ENTERPRISE FUND
571 101

TOTAL TRANSFERS FROM WASTEWATER ENTERPRISE FUND

Agenda Item #13.1.

General Fund 33,100
Highway Users Tax - 225 35,107
Highway Users Tax - 226 21,191
Highway Users Tax - 228 2,000
Highway Users Tax - 229 51,431
Road Maintenance & Rehab Act 140,332
Measure T 1,381,800
TID 7,161
1996 GO Bonds 12,361
2022 GO Bonds 1,664,189
Water Enterprise Fund 822,825
Wastewater Enterprise Fund 657,737
Flood Control 10,000
4,887,134
= 1,487,723
= 33,100
= 0
1,520,823
= 12,361
= 1,689,761
= 544,189
= 1,120,000
3,366,311
TOTALS: 4,887,134

CAPITAL
Subtotal Capital
Civic CIP 733
Streets CIP 741
Water CIP 763
Wastewater CIP 773
Subtotal Operations
SUMMARY TRANSFERS IN:

OPERATIONS
General Fund 101
Harvest Festival 287
Capital Equipment 592
TOTALS:
240 =
290 =
700 =
561 =
571 =
420 =
421 =
228 =
229 =
230 =
225 =
226 =

SCHEDULE OF TRANSFERS
Fiscal Year 2026/2027
SUMMARY TRANSFERS OUT:
101 =

Agenda Item #13.1.

CITY OF ST. HELENA

DESCRIPTIONS OF REVENUE SOURCES
FISCAL YEAR 2025-26 AND 2026-27

GENERAL FUND
Property Taxes - Real property within the City is taxed at 1% of assessed value as determined by the County Assessor. The City’s share of this tax is approximately 16%. For fiscal year 2025-26 a growth factor of 4.5% has been applied. The growth factor has been applied to the FY 2024-25 adjusted budget, which was budgeted based on historical average. An additional growth factor of 4.5% has been applied to the FY 2026-27 estimated revenue. Napa County is using the Teeter Plan for collections that provides the City with 100% of the taxes assessed with the County in turn keeping all delinquent penalties and interest collected. This category includes revenues for Property Tax Secured, Property Tax Unsecured, Prior Year Property Tax, Homeowner Property Tax, Real Property Transfer Tax, and In Lieu VLF.

6.22 6.64 6.87 7.02

7.32 7.65
-

1.00 2.00

3.00 4.00

5.00 6.00

7.00 8.00

9.00 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027
Millions
Property Tax

Agenda Item #13.1.

Sales Tax and Sales Tax in Lieu - The City receives 1.5% of retail sales made within the City limits.

Sales tax in St. Helena is derived from a diversity of commercial operations such as wineries, tasting rooms, retail shops, restaurants, building supply, and car dealers. FY 2025-26 estimates for sales tax are based on the most likely model presented by Avenue Insights & Analytics, the City’s sales tax consultant and FY 2026-27 estimate are also based on the most likely model.

5.93 5.77 5.65

5.23 5.13 5.18
-

1.00 2.00

3.00 4.00

5.00 6.00

7.00 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027
Millions
Sales Tax

Agenda Item #13.1.

Transient Occupancy Tax – The City has a tax rate of 13% on all overnight stays when occupying a room, rooms, or other living space in a hotel, inn, tourist home or house, motel, or other lodging if the stay is for a period of 31 days or less. The tax is paid by the guests staying at these accommodations. 1% of the Tax Rate is for Measure E, which is restricted to affordable and workforce housing services and program activities to increase, improve and preserve the City's supply of rental and for-sale housing for households earning up to 120% of area median income.

Because Measure E restricts the use of tax revenue from the 1% increase to programs and services for affordable and workforce housing, it is a "special tax." All revenues are placed in a separate account and are not included in the chart below, which is related to General Fund only.

4.44 4.08 4.05 4.02

4.18 4.26
-

1.00 2.00

3.00 4.00

5.00 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027
Millions
Transient Occupancy Tax

Agenda Item #13.1.

Business License Tax - This revenue is generated by a license tax paid by all businesses operating within the City. Revenues are projected to remain flat for FY 2025-26 and FY 2026-27.

Building & Planning Revenue - This category includes revenues for Building Permits, Building Inspection and Administrative Fees, Planning Application and Permit Fees, and Short-Term Rental Permit Fees.
112.66
189.42
163.92
179.39 180.35 180.35
-

20.00 40.00

60.00 80.00
100.00
120.00
140.00
160.00
180.00
200.00
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027
Thousands
Business License
618.15
653.65
763.76
687.41
662.25
687.85
-
100.00
200.00
300.00
400.00
500.00
600.00
700.00
800.00
900.00
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027
Thousands
Building and Planning

Agenda Item #13.1.

Other - This category includes revenues for Franchise Taxes, Charges for Services, Fines and Forfeits, Development Fees, Intergovernmental Fees, Interest and Rents, and Miscellaneous General Fund Revenues. The significant increase in the FY 2020-21 and FY 2021-22 revenues received is due to Emergency Relief related to reimbursements for expenses incurred by the LNU Lightning Complex Fire and Glass Fire.

2.85 1.44

2.18 1.93

2.90 3.02
-

0.50 1.00

1.50 2.00

2.50 3.00

3.50 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027
Millions
Other

Agenda Item #13.1.

ENTERPRISE FUNDS
Water Enterprise Service Charges - Revenues charged to users of the municipal sewer system.

The City engaged Raftelis to conduct a Water and Wastewater Rate Study in FY 2021-22. The new rates were implemented in September 2023 and the next rate increase in the amount of 8% is scheduled for July 1, 2025. An additional rate increase of 8% is scheduled for July 1, 2026. Funds are used to pay for debt service payments, operations and maintenance, and capital projects. -

2.00 4.00

6.00 8.00

10.00 12.00
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027
Millions
Water Enterprise

Agenda Item #13.1.

Wastewater (Sewer) Enterprise Service Charges - Revenues charged to users of the municipal sewer system. The City engaged Raftelis to conduct a Water and Wastewater Rate Study in FY 2021-22. The new rates were implemented in September 2023 and the next rate increase in the amount of 4% is scheduled for July 1, 2025. An additional rate increase of 4% is scheduled for July 1, 2026. Funds are used to pay for debt service payments, operations and maintenance, and capital projects.
-

1.00 2.00

3.00 4.00

5.00 6.00

7.00 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027
Millions
Wastewater Enterprise

Agenda Item #13.1.

STAFF OVERVIEW
DEPARTMENTS FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27 CURRENT +/- CITY ADMINISTRATION 4.00 5.00 6.00 4.00 3.00 3.00 (1.00) ADMINISTRATIVE SERVICES 7.00 8.00 7.00 7.00 7.00 7.00 0.00 PLANNING/BUILDING 5.00 5.00 5.00 6.00 6.00 6.00 0.00
POLICE 17.75 18.75 18.75 19.00 19.00 19.00 0.00
FIRE 10.15 14.12 14.12 14.12 14.12 14.12 0.00
LIBRARY 6.95 5.98 5.98 5.98 5.98 5.98 0.00
RECREATION 6.85 7.85 7.85 8.85 7.85 7.85 (1.00)
PUBLIC WORKS-ADMINISTRATION 6.50 9.50 8.50 8.50 8.50 8.50 0.00 STREET/SEWER/PARKS/TREES/GOVT BLD 9.50 9.90 11.60 11.60 11.10 11.10 (0.50) WATER DISTRIBUTION 3.00 3.00 2.90 2.90 2.40 2.40 (0.50) WATER TREATMENT PLANT 3.00 2.30 3.00 3.00 3.00 3.00 0.00 WASTEWATER TREATMENT PLANT 3.00 2.30 3.00 3.00 3.00 3.00 0.00 TOTAL FTE'S 82.70 91.70 93.70 93.95 90.95 90.95 (3.00)
Authorized positions for fiscal year 2025-26 and 2026-27 are 90.95 FTE's. Part-time positions make up 12.95 FTE's of the total FTE's. Not included in the above figures are 1 Mayor, 4 Council Members, 5 Planning Commissioners, Recreation Program Instructors or Tree Maintenance Workers who are hired on an as needed basis.

STAFFING COMPARISON BY DEPARTMENT

IN FULL-TIME EQUIVALENTS
CITY OF ST. HELENA

A L L O C A T I O N O F C I T Y P O S I T I O N S
Fiscal Year 2025-26 and 2026-27
A significant part of the City's Operating Budget is salaries and benefits. Funding for employees who in turn provide services to our citizenry make up 46.3% of the total operational budget; amounting to $17,763,830 (including Unfunded Liability for PERS). The following graph identifies full-time equivalent (FTE) positions by department. 3%
8%
7%
21%
15%
7%
9%
9%
12%
3%
3% 3% CITY ADMINISTRATION

ADMINISTRATIVE

SERVICES

PLANNING/BUILDING
POLICE
FIRE

LIBRARY

RECREATION
PUBLIC WORKSADMINISTRATION

STREET/SEWER/PARKS/

TREES/GOVT BLD

WATER DISTRIBUTION

WATER TREATMENT
PLANT

WASTEWATER

TREATMENT PLANT

Agenda Item #13.1.

Reallocated
FTE's
(1.0)

1.0 ‐
Change in
FTE's
(1.0)
(1.0)
(1.0)
Total  Positions              (3.0)
City Administration Assistant City
Manager
Freeze position in FY 2025‐26 and
2026‐27
City Administration City Clerk Freeze position in FY 2025‐26 and 2026‐27
City Administration City Clerk
(Program Manager)
Comments
Public Works Underground Utilities Lead Maintenance
Worker
Freeze position in FY 2025‐26 and
2026‐28
FY 2025‐26 and 2026‐27 Changes to Staffing Levels
Department Position
CITY OF ST. HELENA

STAFFING SUMMARY
Fiscal Year 2025‐26 and 2026‐27
Program Manager to assume City
Clerk duties
FY 2025‐26 and 2026‐27 Reallocation of Positions
Department Position Comments
Reallocation Totals
Community Services Program Manager Funding reallocated to City Administration

Agenda Item #13.1.

Residents of St.

Helena
Mayor and
City Council
City Attorney
Boards and
Commissions
City Manager
City Clerk
(Program Manager)
Administrative
Analyst
Administrative
Services Director
Finance Manager
Management
Analyst
Accounting
Technician II
Accounting
Technician I
Accounting
Technician I
HR Technician
Community
Development
Director
Senior Planner
Building Official
Planning Permit
Technician III
Building Permit
Technician I
Fire Chief
Assistant Chief
Full Time
Firefighters (6)
Part Time
Firefighters
Fire Inspector
Police Chief
Lieutenant
Sergeant (2)
Dispatch
Supervisor
Officers (8)
Property and
Evidence Technician
Dispatchers (4)
Public Works
Director (ACM)
Director of
Community Services
City of St. Helena City-Wide Organizational Chart
Deputy Community
Services Director
Library
Senior Library
Assistant
Senior Library
Associate
Outreach Librarian
Library Associate
Part Time Library
Assistant
Recreation
Manager
Recreation
Supervisor
Recreation
Assistant
Seasonal
Recreation
Assistant Planner
Deputy City
Manager
Public Works
Assistant
Operations Manager
Parks & Trees
Superintendent
Assistant Public
Works Director
Project Manager
Financial Analyst
Environmental
Services Technician
Engineering
Technician
Administrative
Assistant
Lead Maintenance
Worker
Maintenance
Worker I/II (3)
Building and Streets
Superintendent
Maintenance
Worker I/II (3)
Utilities
Superintendent
Lead Maintenance Worker
Underground Utilities
(not funded)
Maintenance Worker
I/II (3)
Underground Utilities
Chief Water Plant
Operator
Operator I/II (2)
Chief Wastewater
Operator
Operator I/II (2)

Agenda Item #13.1.

PAGE 1
General Fund
The General Fund is used to account for resources traditionally associated with government, which are not required legally or by sound financial management to be accounted for in another fund.

Agenda Item #13.1.

CITY OF ST. HELENA

GENERAL FUND REVENUES
7,320,384
36%
5,130,321
25%
4,175,069
21%
3,741,603
18%
FY 2025-26 $20,367,376
Property Tax Sales Tax TOT Other Revenue
7,647,882
36%
5,183,487
25%
4,258,521
20%
3,884,166
19%
FY 2026-27 $20,974,055
Property Tax Sales Tax TOT Other Revenue
-

1.00 2.00

3.00 4.00

5.00 6.00

7.00 8.00

9.00 Property Tax Sales Tax TOT Other Revenue
Millions
FY 2025-26 and 2026-27 General Fund Revenue Comparison
FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

Agenda Item #13.1.

-

1.00 2.00

3.00 4.00

5.00 6.00
Millions
General Fund Revenue Year Over Year Expenditures
FY 2023 FY 2024 FY 2025 FY 2026 FY 2027
CITY OF ST. HELENA

GENERAL FUND YEAR EXPENDITURES BY DEPARTMENT
8%
2%
5%
9%
2%
7%
5%
6%
14%
22%
20%
FY 2025-26 $22,062,534
7%
2%
5%
9%
2%
7%
5%
6%
14%
22%
21%
FY 2026-27 $22,494,437

Agenda Item #13.1.

Actual Actual Actual Adjusted Proposed Proposed
Account Description 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 101‐30‐10‐00‐00 Property Tax‐Secured        4,557,240        4,845,720        5,153,320        5,286,600        5,524,497        5,773,099 101‐30‐11‐00‐00 ERAF Shift to State           496,468           577,641           434,928           417,126           435,897           455,512 101‐30‐20‐00‐00 Property Tax‐Unsecured           145,360           151,958           167,382           175,156           183,038           191,275 101‐30‐30‐00‐00 Prior Year Property Tax                9,361 192 274 1,775                 300 500 101‐30‐90‐00‐00 Real Property Transfer Tax           154,175           153,359           146,307           161,113           155,000           160,000 101‐32‐05‐00‐00 In Lieu VLF             841,911           897,205           957,067           964,260        1,007,652        1,052,996 101‐32‐20‐00‐00 Homeowner Property Tax              14,983              14,803              14,362              14,195              14,000              14,500 6,219,497        6,640,879        6,873,640        7,020,226        7,320,384        7,647,882 101‐30‐40‐00‐00 Retail Sales/Use Tax        3,620,282        3,584,494        3,534,189        3,197,850        3,104,590        3,117,677 101‐30‐42‐00‐00 Public Safety Sales Tax              76,783              82,610              91,100              84,315              86,676              89,103 101‐30‐44‐00‐00 Measure D        2,232,251        2,099,644        2,027,714        1,949,887        1,939,055        1,976,707 5,929,316        5,766,748        5,653,003        5,232,052        5,130,321        5,183,487 101‐30‐50‐00‐00 Transient Occupancy Tax        4,434,291        4,070,799        4,051,038        4,011,583        4,172,569        4,256,021 101‐30‐51‐00‐00 Transient Tax Penalty              10,463                7,525                2,291                9,488                2,500                2,500 4,444,754        4,078,324        4,053,329        4,021,071        4,175,069        4,258,521 101‐30‐60‐00‐00 Franchise Tax           278,659           459,034           641,451           588,224           611,753           636,223 278,659           459,034           641,451           588,224           611,753           636,223 101‐30‐61‐00‐00 Comcast PEG Access Fees              23,195              22,962              22,365              23,400              23,000              23,000 101‐30‐75‐00‐00 Fire Inspection Fees ‐ ‐  ‐  ‐  ‐  ‐
101‐31‐23‐00‐00 Other Fire Fees                5,350 ‐  ‐  ‐  ‐  ‐ 101‐33‐30‐00‐00 Sales Of Maps/Publications 11 ‐  ‐  156 ‐  ‐ 101‐33‐50‐00‐00 Police Services              53,324              21,244              19,536              26,000              25,000              25,000 101‐33‐60‐00‐00 Administrative Fees 75 ‐  ‐  ‐  ‐  ‐
101‐33‐70‐00‐00 Planning Fees ‐ ‐  ‐  ‐  ‐  ‐
101‐33‐80‐00‐00 Engineering Fees 75 ‐  150 ‐  ‐  ‐
82,029             44,206             42,051             49,556             48,000             48,000 101‐31‐40‐00‐00 Vehicle Code Fines              68,562              53,777              29,176              39,416              40,993              42,632 101‐31‐50‐00‐00 Other Police Fines              26,483              19,916              13,112              26,000              15,000              15,600 101‐31‐55‐00‐00 A/R Late Penalty 276                2,002                1,942 520 520 520 101‐33‐63‐00‐00 Civil Penalties ‐ ‐  ‐  ‐  ‐  ‐
101‐33‐85‐00‐00 Public Works Violation ‐ ‐  ‐  ‐  ‐  ‐
101‐34‐20‐00‐00 Library Fines & Fees ‐ ‐  12 ‐  ‐  ‐
95,321             75,695             44,242             65,936             56,513             58,752 101‐30‐70‐00‐00 Application & Permit Fees                1,375              11,650                2,825                2,000                2,000                2,000 101‐30‐80‐00‐00 Business License           112,534           189,072           163,777           179,044           180,000           180,000 101‐30‐81‐00‐00 Business License Penalty 129 347 146 350 350 350 101‐31‐20‐00‐00 Building Permits           504,179           492,736           594,940           500,000           520,000           540,800 101‐33‐15‐00‐00 Short Term Rental Permit              33,750              18,000              20,250              20,250              20,250              20,250 101‐33‐74‐00‐00 Planning App & Permit Fees              78,838           131,265           145,750           165,000           120,000           124,800 101‐33‐84‐00‐00 Public Works App & Permit Fees 58,350                            62,975              63,175              61,450              40,000              41,600 101‐33‐86‐00‐00 Well Permit Fee                1,300 650 ‐                 1,300                1,200                1,200 790,456           906,694           990,863           929,394           883,800           911,000 Fines and Forfeits
Licenses and Permits
Licenses and Permits
Fines and Forfeits
Charges for Service
Sales Tax
Transient Occupancy Taxes
Transient Occupancy Taxes
Other Taxes
Other Taxes
Charges for Service
Sales Tax
General Fund Revenues
Property Taxes
Property Taxes

Agenda Item #13.1.

Actual Actual Actual Adjusted Proposed Proposed
Account Description 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 General Fund Revenues
101‐33‐81‐00‐00 Public Works Land & Dev Fees 13,600                              7,200                9,600                7,500                7,500                9,984 13,600                7,200                9,600                7,500                7,500                9,984 101‐32‐10‐00‐00 Motor Vehicle In‐Lieu ‐ ‐  ‐  ‐  ‐  ‐
101‐32‐70‐00‐00 County Fire Contract              48,855              48,855              48,855              48,855              48,855              48,855 101‐32‐80‐00‐00 Emergency Relief        1,152,059              70,951           129,242           266,600 ‐  ‐ 101‐34‐61‐49‐00 Contrib from Gov ‐ Police                8,660 ‐  ‐  ‐  ‐  ‐ 101‐34‐71‐00‐00 Reimb State Mandated Costs ‐                2,240              84,000                5,000                5,000                5,000 101‐34‐73‐00‐00 Other State Revenue ‐ ‐            160,461 ‐  ‐  ‐ 101‐34‐75‐00‐00 Restitution ‐ ‐  ‐  ‐  ‐  ‐
101‐36‐80‐00‐00 Library Abatement                3,652                5,051                4,257                5,051                5,000                5,000 101‐38‐70‐00‐00 Allocation from Other Agency ‐ ‐  ‐  ‐  ‐  ‐ 1,213,226           127,097           426,815           325,506             58,855             58,855 101‐31‐70‐00‐00 Investment Earnings          (329,259)           134,243           388,380           260,000           250,000           250,000 101‐34‐76‐00‐00 Cash Overage/Shortage 52 (31) ‐  ‐  ‐  ‐ 101‐31‐75‐00‐00 Interest Income 133 317 811 ‐ ‐  ‐
101‐36‐10‐00‐00 Rental Income              97,272           108,758              71,724              37,360              40,000              40,000 101‐36‐12‐00‐00 Rec Programs Facility Rental ‐ ‐  ‐  ‐  ‐  ‐ 101‐36‐11‐00‐00 Tennis Court Rentals 225 14,568               ‐  225 ‐  ‐ (231,577)           257,855           460,915           297,585           290,000           290,000 101‐33‐20‐00‐00 Legal Cost Recovery ‐ ‐  ‐  ‐  ‐  ‐
101‐33‐21‐00‐00 Storm Drain Cost Recovery ‐ ‐  ‐  ‐  ‐  ‐ 101‐33‐40‐00‐00 Other Filing/Certification Fee ‐ ‐  ‐  ‐  ‐ 101‐34‐21‐00‐00 Library Revenue ‐ ‐  ‐  ‐  ‐  ‐
101‐34‐22‐00‐00 Library Copies                1,504                2,146                2,110                1,500                2,000                2,000 101‐34‐23‐00‐00 Library Lost Material 382 298 307 300 300 300 101‐34‐24‐00‐00 Library Room Rental 38 25 ‐  ‐  ‐
101‐34‐31‐00‐00 Donations                1,000 ‐  ‐                 2,500 ‐  ‐ 101‐34‐31‐48‐00 Donations ‐ Fire Department ‐                6,200              15,500                5,500 ‐  ‐ 101‐34‐31‐49‐00 Donations ‐ Police Department ‐                2,576 ‐  ‐  ‐  ‐ 101‐34‐51‐00‐00 Sale of Capital Assets                6,687 ‐  404 16,750               500 500 101‐34‐60‐00‐00 Contributions from non‐govt ‐ ‐  ‐  ‐  ‐  ‐ 101‐34‐61‐00‐00 Contributions from Government 1,041,554         ‐            168,061 ‐  ‐  ‐ 101‐34‐61‐46‐00 Contributions from Gov ‐ Library                1,000 ‐  ‐  ‐  ‐  ‐ 101‐34‐70‐00‐00 Other Revenue              99,863              29,936           133,083           120,000           120,000           124,800 101‐34‐70‐22‐47 Other Revenue ‐ Jingle ‐ ‐  ‐  ‐  ‐  ‐
101‐34‐70‐47‐00 Other Revenue ‐ Recreation           186,522           188,160           170,929           160,000           175,000           182,000 101‐34‐70‐47‐01 Other Revenue ‐ ‐  ‐  ‐  ‐  ‐
101‐34‐74‐00‐00 Insurance Refund ‐ ‐  ‐  ‐  ‐  ‐
101‐39‐98‐00‐00 Operating Transfers In                4,486           172,715                6,066           226,934        1,487,382        1,561,751 1,342,998           402,068           496,485           533,484        1,785,182        1,871,351 TOTALS     20,178,279     18,765,800     19,692,394     19,070,533     20,367,376     20,974,055 Interest and Rents
Miscellaneous
Miscellaneous
Development Fees
Development Fees
Intergovernmental
Intergovernmental
Interest and Rents

Agenda Item #13.1.

General Fund Summary
Account Department FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 4000 Non Departmental 4,573,169 2,288,889 2,150,224 1,819,261 1,546,153 4100 Council 343,948 403,691 583,538 490,118 506,725
4200 Administration 838,234 1,166,560 1,319,179 1,109,582 1,197,819 4300 Finance 817,713 1,017,413 1,235,363 1,838,838 1,922,939 4400 Attorney 424,361 428,729 515,840 515,840 515,840
4500 Community Development 1,173,459 1,419,536 2,030,608 1,561,067 1,550,696 4600 Library 908,442 880,855 1,034,589 1,065,561 1,103,175 4700 Parks & Recreation 732,889 1,027,465 1,472,578 1,335,529 1,322,872 4800 Fire 2,375,287 2,704,620 3,262,985 3,131,655 3,223,133 4900 Police 3,808,997 4,042,619 4,617,495 4,814,688 5,003,587 5000 Public Works 3,723,287 3,105,595 5,505,093 4,380,394 4,601,498 19,719,785 18,485,973 23,727,492 22,062,534 22,494,437
FY 2025-26 General Fund Estimated Net Position
Estimated Unassigned Ending Fund Balance @ 6/30/2025 11,087,266 Estimated Revenue @ 6/30/2026 20,367,376
Estimated Expense @ 6/30/2026 (22,062,534)
Excess of Revenues over Expenditures (1,695,157)
Estimated Unassigned Ending Fund Balance @ 6/30/2026 9,392,109 Percent of Expenses Based on Total Net Position 42.6%
FY 2026-27 General Fund Estimated Net Position
Estimated Unassigned Ending Fund Balance @ 6/30/2025 9,392,109 Estimated Revenue @ 6/30/2026 20,974,055
Estimated Expense @ 6/30/2026 (22,494,437)
Excess of Revenues over Expenditures (1,520,382)
Estimated Unassigned Ending Fund Balance @ 6/30/2026 7,871,727 Percent of Expenses Based on Total Net Position 35.0%
General Fund Department Summary
Grand Totals

14.04 15.24

11.09 9.39

7.87 -

5.00 10.00

15.00 20.00
FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed Millions General Fund Balance

71.2%

82.5%

50.6%

42.6%

35.0%

0.0%

20.0%

40.0%

60.0%

80.0%
100.0%
FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed General Fund Balance by Percentage

Agenda Item #13.1.

PAGE 2
Administration
Departments

Agenda Item #13.1.

City Council

PAUL DOHRING, MAYOR

MICHELL DEASY, VICE MAYOR

AARON BARAK, COUNCIL MEMBER

KATE SPADAROTTO, COUNCIL MEMBER

WILLIAM SUMMERS, COUNCIL MEMBER

Agenda Item #13.1.

City Council
Expenses by Fund and Category
Fund Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 26 Proposed 101 General Fund 343,948 403,691 583,538 490,118 506,725 561 Water Enterprise 17,099 21,300 30,783 - -
571 Sewer Enterprise 17,098 21,299 30,783 - -
752 Measure E - - 10,700 - -
Grand Total 378,146 446,291 655,805 490,118 506,725
Object Code Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 41 Council
00 Administration
20 Salaries & Benefits 113,990 141,998 204,497 206,118 219,449 21 Services 64,994 66,693 229,568 118,000 121,236
22 Supplies 2,405 920 1,040 1,000 1,040
24 Taxes, Insurances & Contributions 196,756 236,679 220,700 165,000 165,000 Grand Total 378,146 446,291 655,805 490,118 506,725
42%
24%
0%
34%
FY 26 Expenses by Category
Salaries & Benefits
Services
Supplies
Taxes, Insurances &
Contributions
43%
24%
0%
33%
FY 27 Expenses by Category
Salaries & Benefits
Services
Supplies
Taxes, Insurances &
Contributions

Agenda Item #13.1.

City Council Budget - 4100
Account Number Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 101 General Fund
41 Council
101-41-00-20-20 Temp/Part Time 12,705 12,266 29,971 63,600 63,600 101-41-00-20-40 FICA/Medicare 1,125 1,082 2,185 5,141 5,141 101-41-00-20-55 Health Insurance 63,595 83,174 106,374 133,309 146,640 101-41-00-20-75 Deferred Comp 2,369 2,877 4,400 4,068 4,068 20 Salaries & Benefits 79,793 99,398 142,930 206,118 219,449 101-41-00-21-10 Communications 4,056 2,571 3,016 3,000 3,000 101-41-00-21-15 Postage 182 264 104 100 100
101-41-00-21-40 Professional Fees 19,730 15,000 39,005 34,000 34,000 101-41-00-21-45 Other Contract Services - 21,229 164,251 59,000 61,360 101-41-00-21-53 Memberships & Publications 5,249 8,841 7,072 6,900 7,176 101-41-00-21-55 Training & Conference 35,776 18,789 16,120 15,000 15,600 21 Services 64,994 66,693 229,568 118,000 121,236
101-41-00-22-13 Office Supplies 35 817 520 500 520
101-41-00-22-15 Special Department Supplies 2,371 103 520 500 520 22 Supplies 2,405 920 1,040 1,000 1,040
101-41-00-24-05 Contributions 196,756 236,679 210,000 165,000 165,000 24 Taxes, Insurances & Contributions 196,756 236,679 210,000 165,000 165,000 00 Administration 343,948 403,691 583,538 490,118 506,725 561 Water Enterprise
41 Council
561-41-00-20-20 Temp/Part Time 2,723 2,629 6,578 - -
561-41-00-20-40 FICA/Medicare 241 232 468 - -
561-41-00-20-55 Health Insurance 13,628 17,823 22,794 - - 561-41-00-20-75 Deferred Comp 508 616 943 - -
20 Salaries & Benefits 17,099 21,300 30,783 - -
00 Administration 17,099 21,300 30,783 - -
571 Sewer Enterprise
41 Council
571-41-00-20-20 Temp/Part Time 2,723 2,629 6,578 - -
571-41-00-20-40 FICA/Medicare 241 232 468 - -
571-41-00-20-55 Health Insurance 13,628 17,823 22,794 - - 571-41-00-20-75 Deferred Comp 507 616 943 - -
20 Salaries & Benefits 17,098 21,299 30,783 - -
00 Administration 17,098 21,299 30,783 - -
752 Measure E
41 Council
752-41-00-24-05 Contributions - - 10,700 - -
24 Taxes, Insurances & Contributions - - 10,700 - -
00 Administration - - 10,700 - -
Grand Total 378,146 446,291 655,805 490,118 506,725

Agenda Item #13.1.

Description Object Code Funding
Source
Total Budgeted
Professional Fees 2140 101
Community Meetings - Cameo 4,000 4,000
City Council - Governance 10,000 10,000
Planning Commission - Governance 3,000 3,000
Notary Services 2,000 2,000
Miscellaneous Services 15,000 15,000
TOTAL - Professional Fees 2140 $ 34,000 $ 34,000
Other Contract Services 2145 101
Climate Action Committee JPA 9,000 9,000
Miscellaneous Contracts 50,000 50,000
TOTAL - Other Contract Services 2140 $ 59,000 $ 59,000
Memberships & Publications 2153 101
League of California Cities Annual Dues 5,000 5,000
League of Ca Cities North Bay Dues 400 400
NCLOG Annual Dues 500 500
Miscellaneous 1,000 1,000
TOTAL - Memberships & Publications 2153 $ 6,900 $ 6,900 Training and Conferences 2155 101
NCLOG Meetings 3,000 3,000
League of California Cities 7,000 7,000
Boards, Commissions, Committees
Appreciation 5,000 5,000
TOTAL - Training and Conferences 2155 $ 15,000 $ 15,000 Contributions 2405 101
Community Enrichment Grants
Community Non-Profit 75,000 75,000
Programmatic Grants
Boys & Girls Clubs of St. Helena & Calistoga 30,000 30,000 Rianda House Senior Activity Center 30,000 30,000
Up Valley Family Centers 30,000 30,000
TOTAL - Contributions 2405 165,000 $ $ 165,000
CITY COUNCIL BUDGET - 4100
EXPENSE DETAIL - FY26

Agenda Item #13.1.

Description Object Code Funding
Source
Total Budgeted
Professional Fees 2140 101
Community Meetings - Cameo 4,000 4,000
City Council - Governance 10,000 10,000
Planning Commission - Governance 3,000 3,000
Notary Services 2,000 2,000
Miscellaneous Services 15,000 15,000
TOTAL - Professional Fees 2140 $ 34,000 $ 34,000
Other Contract Services 2145 101
Climate Action Committee JPA 9,360 9,360
Miscellaneous Contracts 52,000 52,000
TOTAL - Other Contract Services 2140 $ 61,360 $ 61,360
Memberships & Publications 2153 101
League of California Cities Annual Dues 5,200 5,200
League of Ca Cities North Bay Dues 416 416
NCLOG Annual Dues 520 520
Miscellaneous 1,040 1,040
TOTAL - Memberships & Publications 2153 $ 7,176 $ 7,176 Training and Conferences 2155 101
NCLOG Meetings 3,120 3,120
League of California Cities 7,280 7,280
Boards, Commissions, Committees
Appreciation 5,200 5,200
TOTAL - Training and Conferences 2155 $ 15,600 $ 15,600 Contributions 2405 101
Community Enrichment Grants
Community Non-Profit 75,000 75,000
Programmatic Grants
Boys & Girls Clubs of St. Helena & Calistoga 30,000 30,000 Rianda House Senior Activity Center 30,000 30,000
Up Valley Family Centers 30,000 30,000
TOTAL - Contributions 2405 165,000 $ $ 165,000
CITY COUNCIL BUDGET - 4100
EXPENSE DETAIL - FY27

Agenda Item #13.1.

PAGE 4
Administration

Agenda Item #13.1.

PAGE 6
City Manager

Agenda Item #13.1.

City Manager
Expenses by Fund and Category
Fund Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 101 General Fund 540,611 836,595 930,609 624,062 644,276 561 Water Enterprise 199,694 314,117 313,156 - -
571 Sewer Enterprise 135,666 211,333 203,999 - -
Grand Total 875,970 1,362,045 1,447,763 624,062 644,276 Object Code Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 42 City Manager
20 Salaries & Benefits 739,727 1,148,459 1,106,493 523,312 539,696 21 Services 129,326 211,696 329,801 93,750 97,500
22 Supplies 6,332 283 8,320 5,500 5,580
26 Capital 585 1,608 3,150 1,500 1,500
Grand Total 875,970 1,362,045 1,447,763 624,062 644,276 84%
15%
1% 0%
FY 26 Expenses by Category
Salaries & Benefits
Services
Supplies
Capital
84%
15%
1% 0%
FY 27 Expenses by Category
Salaries & Benefits
Services
Supplies
Capital

Agenda Item #13.1.

City Manager Budget - 4200
Account Number Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 101 General Fund
42 Administration
101-42-00-20-10 Salary-Regular 269,035 426,791 400,593 316,954 326,463 101-42-00-20-40 FICA/Medicare 19,687 31,999 26,399 26,016 26,796 101-42-00-20-45 Employer PERS 16,380 31,092 32,636 28,209 29,055 101-42-00-20-47 PERS Unfunded Liability 33,079 29,640 32,842 37,005 38,115 101-42-00-20-55 Health Insurance 21,684 48,379 50,107 34,023 37,425 101-42-00-20-61 Workers Comp 7,853 11,016 10,465 6,217 6,839 101-42-00-20-65 SDI 2,434 3,919 3,567 3,803 3,917
101-42-00-20-75 Deferred Comp 9,911 28,234 10,295 35,085 35,085 101-42-00-20-85 Auto Allowance 4,887 7,200 7,434 6,000 6,000 101-42-00-20-97 Housing Allowance 20,000 5,000 15,000 30,000 30,000 20 Salaries & Benefits 404,950 623,269 589,338 523,312 539,696 101-42-00-21-10 Communications 6,722 11,812 10,400 8,000 8,320 101-42-00-21-15 Postage 162 23 520 250 260
101-42-00-21-45 Other Contract Services 97,355 182,130 274,589 78,500 81,640 101-42-00-21-53 Memberships & Publications 4,422 4,139 7,332 2,000 2,080 101-42-00-21-55 Training & Conference 20,665 13,332 36,960 5,000 5,200 21 Services 129,326 211,436 329,801 93,750 97,500
101-42-00-22-12 Computer Equipment 2,394 (1,085) 4,160 3,500 3,500 101-42-00-22-13 Office Supplies 199 11 1,040 500 520
101-42-00-22-15 Special Department Supplies 3,157 1,357 3,120 1,500 1,560 22 Supplies 5,750 283 8,320 5,500 5,580
101-42-00-26-40 Furniture & Fixtures 585 1,608 3,150 1,500 1,500 26 Capital 585 1,608 3,150 1,500 1,500
00 Administration 540,611 836,595 930,609 624,062 644,276 561 Water Enterprise
42 Administration
561-42-00-20-10 Salary-Regular 137,297 202,271 215,257 - - 561-42-00-20-40 FICA/Medicare 10,088 15,639 13,406 - -
561-42-00-20-45 Employer PERS 8,502 15,251 17,074 - -
561-42-00-20-47 PERS Unfunded Liability 18,468 15,549 17,182 - - 561-42-00-20-55 Health Insurance 11,435 23,040 24,708 - - 561-42-00-20-61 Workers Comp 4,139 5,508 5,232 - -
561-42-00-20-65 SDI 1,247 1,904 1,794 - -
561-42-00-20-75 Deferred Comp 5,606 16,193 5,597 - -
561-42-00-20-85 Auto Allowance 2,594 3,600 3,906 - -
561-42-00-20-97 Housing Allowance - 15,000 9,000 - -
20 Salaries & Benefits 199,375 313,955 313,156 - -
561-42-00-21-55 Training & Conference - 163 - - -
21 Services - 163 - - -
561-42-00-22-15 Special Department Supplies 318 - - - - 22 Supplies 318 - - - -
00 Administration 199,694 314,117 313,156 - -
571 Sewer Enterprise
42 Administration
571-42-00-20-10 Salary-Regular 93,960 137,605 141,059 - - 571-42-00-20-40 FICA/Medicare 6,852 10,540 8,569 - -

Agenda Item #13.1.

City Manager Budget - 4200
Account Number Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 571-42-00-20-45 Employer PERS 5,758 10,133 11,003 - -
571-42-00-20-47 PERS Unfunded Liability 12,103 10,027 11,073 - - 571-42-00-20-55 Health Insurance 7,698 14,949 15,660 - - 571-42-00-20-61 Workers Comp 2,673 3,505 3,330 - -
571-42-00-20-65 SDI 842 1,280 1,143 - -
571-42-00-20-75 Deferred Comp 3,763 10,796 3,642 - -
571-42-00-20-85 Auto Allowance 1,752 2,400 2,520 - -
571-42-00-20-97 Housing Allowance - 10,000 6,000 - -
20 Salaries & Benefits 135,402 211,235 203,999 - -
571-42-00-21-55 Training & Conference - 98 - - -
21 Services - 98 - - -
571-42-00-22-15 Special Department Supplies 264 - - - - 22 Supplies 264 - - - -
00 Administration 135,666 211,333 203,999 - -
Grand Total 875,970 1,362,045 1,447,763 624,062 644,276

Agenda Item #13.1.

Description Object Code Total
Budgeted
Other Contract Services 2145 101 561 571
Flashvote 8,000 8,000
Envisio Software 13,500 13,500
Miscellaneous Contracts 50,000 - - 50,000
MM/Executive Trainings 7,000 7,000
TOTAL - Other Contract Services 2145 $ 78,500 $ - $ 78,500 - $ Memberships & Publications 2153 101 561 571
CCMF 500 - - 500
ICMA 1,500 - - 1,500
TOTAL - Memberships & Publications 2153 $ 2,000 $ - $ - $ 2,000 Training and Conferences 2155 101 561 571
Conferences 5,000 - - 5,000
TOTAL - Training and Conferences 2155 $ 5,000 $ - $ 5,000 - $ CITY MANAGER BUDGET - 4200
EXPENSE DETAIL - FY26
Funding Source and
Amount Per Funding Source

Agenda Item #13.1.

Description Object Code Total
Budgeted
Other Contract Services 2145 101 561 571
Flashvote 8,320 8,320
Envisio Software 14,040 14,040
Miscellaneous Contracts 52,000 - - 52,000
MM/Executive Trainings 7,280 7,280
TOTAL - Other Contract Services 2145 $ 81,640 $ - $ 81,640 - $ Memberships & Publications 2153 101 561 571
CCMF 520 - - 520
ICMA 1,560 - - 1,560
TOTAL - Memberships & Publications 2153 $ 2,080 $ - $ - $ 2,080 Training and Conferences 2155 101 561 571
Conferences 5,200 - - 5,200
TOTAL - Training and Conferences 2155 $ 5,200 $ - $ 5,200 - $ CITY MANAGER BUDGET - 4200
EXPENSE DETAIL - FY27
Funding Source and
Amount Per Funding Source

Agenda Item #13.1.

PAGE 7
City Clerk

Agenda Item #13.1.

City Clerk
Expenses by Fund and Category
Fund Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 101 General Fund 296,826 329,846 403,570 485,520 553,544 561 Water Enterprise 53,555 60,170 67,224 - -
571 Sewer Enterprise 44,961 44,825 49,794 - -
Grand Total 395,341 434,840 520,588 485,520 553,544
Object Code Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 42 Administration
20 Salaries & Benefits 277,278 367,214 401,537 410,875 427,142 21 Services 67,837 58,113 56,030 72,470 74,161
22 Supplies 50,226 8,531 62,496 1,650 51,716
26 Capital - 982 525 525 525
Grand Total 395,341 434,840 520,588 485,520 553,544
85%
15%
0% 0%
FY 26 Expenses by Category
Salaries & Benefits
Services
Supplies
Capital
77%
14%
9%
0%
FY 27 Expenses by Category
Salaries & Benefits
Services
Supplies
Capital

Agenda Item #13.1.

City Clerk Budget - 4210
Account Number Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 101 General Fund
42 Administration
101-42-10-20-10 Salary-Regular 138,277 183,361 201,570 277,841 286,176 101-42-10-20-30 Overtime 228 208 - - -
101-42-10-20-40 FICA/Medicare 10,739 14,164 14,757 21,484 22,129 101-42-10-20-45 Employer PERS 10,224 15,063 17,330 19,009 19,579 101-42-10-20-47 PERS Unfunded Liability 16,885 15,750 17,440 24,936 25,684 101-42-10-20-55 Health Insurance 24,693 36,639 38,861 46,262 50,888 101-42-10-20-61 Workers Comp 7,809 7,511 7,135 12,433 13,676 101-42-10-20-65 SDI 1,373 1,860 2,095 3,334 3,434
101-42-10-20-75 Deferred Comp 1,976 2,048 2,599 3,176 3,176 101-42-10-20-85 Auto Allowance 1,874 1,920 2,016 2,400 2,400 20 Salaries & Benefits 214,078 278,524 303,802 410,875 427,143 101-42-10-21-05 Advertising 2,559 13,899 6,032 20,000 20,000 101-42-10-21-34 MuniCode Update - - - 12,000 12,000
101-42-10-21-45 Other Contract Services 27,157 20,553 19,275 30,020 31,221 101-42-10-21-53 Memberships & Publications 567 2,100 4,160 3,250 3,380 101-42-10-21-55 Training & Conference 2,238 5,258 7,280 7,200 7,560 21 Services 32,521 41,809 36,747 72,470 74,161
101-42-10-22-12 Computer Equipment - 1,302 - - -
101-42-10-22-13 Office Supplies 1,093 1,136 1,040 900 936 101-42-10-22-14 Election Expense 44,837 5,168 60,000 - 50,000 101-42-10-22-15 Special Department Supplies 4,296 924 1,456 750 780 22 Supplies 50,226 8,531 62,496 1,650 51,716
101-42-10-26-40 Furniture & Fixtures - 982 525 525 525
26 Capital - 982 525 525 525
10 City Clerk 296,826 329,846 403,570 485,520 553,544
561 Water Enterprise
42 Administration
561-42-10-20-10 Salary-Regular 22,193 33,638 37,824 - - 561-42-10-20-30 Overtime 65 59 - - -
561-42-10-20-40 FICA/Medicare 1,721 2,589 2,685 - -
561-42-10-20-45 Employer PERS 1,596 2,598 3,159 - -
561-42-10-20-47 PERS Unfunded Liability 2,931 2,903 3,180 - - 561-42-10-20-55 Health Insurance 4,707 7,838 8,270 - -
561-42-10-20-61 Workers Comp 1,562 1,502 1,427 - -
561-42-10-20-65 SDI 217 340 382 - -
561-42-10-20-75 Deferred Comp 250 262 402 - -
561-42-10-20-85 Auto Allowance 234 240 252 - -
20 Salaries & Benefits 35,474 51,969 57,581 - -
561-42-10-21-45 Other Contract Services 18,014 7,908 8,738 - - 561-42-10-21-55 Training & Conference 67 293 905 - -
21 Services 18,081 8,201 9,643 - -
10 City Clerk 53,555 60,170 67,224 - -

Agenda Item #13.1.

City Clerk Budget - 4210
Account Number Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 571 Sewer Enterprise
42 Administration
571-42-10-20-10 Salary-Regular 17,829 24,111 26,600 - - 571-42-10-20-30 Overtime 33 30 - - -
571-42-10-20-40 FICA/Medicare 1,384 1,861 1,938 - -
571-42-10-20-45 Employer PERS 1,313 1,962 2,276 - -
571-42-10-20-47 PERS Unfunded Liability 2,202 2,073 2,291 - - 571-42-10-20-55 Health Insurance 3,265 4,942 5,236 - -
571-42-10-20-61 Workers Comp 1,041 1,001 951 - -
571-42-10-20-65 SDI 177 244 275 - -
571-42-10-20-75 Deferred Comp 247 257 334 - -
571-42-10-20-85 Auto Allowance 234 240 252 - -
20 Salaries & Benefits 27,725 36,721 40,154 - -
571-42-10-21-45 Other Contract Services 17,168 7,908 8,735 - - 571-42-10-21-55 Training & Conference 67 195 905 - -
21 Services 17,235 8,103 9,640 - -
10 City Clerk 44,961 44,825 49,794 - -
Grand Total 395,341 434,840 520,588 485,520 553,544

Agenda Item #13.1.

Description Object Code
Funding Source and
Amount Per Funding
Source
Total
Budgeted
Advertising 2105 101
Legal/Public Hearing Notices 20,000 20,000
TOTAL - Advertising 2105 $ 20,000 $ 20,000
Other Contract Services 2145 101
Granicus - E-Disclosure Maint/Support 630 630
Granicus - Campaign Documents 1,085 1,085
Docusign 2,500 2,500
Diligent (iCompass) Additional Trackers
Meeting Tracker 830 830
Diligent (iCompass) Meeting Manager Pro
Package Subscription (80/10/10) 5,240 5,240
Diligent (iCompass) VMHD for iCompass
powered by BoxCast (80/10/10) 8,380 8,380
Diligent (iCompass) Board Manager
Package Subscription (80/10/10) 2,025 2,025
iCompass PRA Module Annual Renewal 690 690
ECS - Laserfiche Cloud City Site License 3,420 3,420
ECS - Gold Priority Annual Support 5,220 5,220
TOTAL - Other Contract Services 2145 $ 30,020 $ 30,020
Memberships & Publications 2153 101
IIMC ($200 per member) 400 400
CCAC ($250 per member) 500 500
MMANC ($100 per member) 200 200
CalPIO ($300 per member) 300 300
ARMA ($200 per member) 400 400
County of Napa Official Records Index
and Document Images (split with PW
Admin and Planning)
1,450 1,450
TOTAL - Memberships & Publications 2153 $ 3,250 $ 3,250 Training & Conference 2155 101
CITY CLERK BUDGET - 4210
EXPENSE DETAIL - FY26

Agenda Item #13.1.

Description Object Code
Funding Source and
Amount Per Funding
Source
Total
Budgeted
Advertising 2105 101
Legal/Public Hearing Notices 20,000 20,000
TOTAL - Advertising 2105 $ 20,000 $ 20,000
Other Contract Services 2145 101
Granicus - E-Disclosure Maint/Support 655 655
Granicus - Campaign Documents 1,128 1,128
Docusign 2,600 2,600
Diligent (iCompass) Additional Trackers
Meeting Tracker 863 863
Diligent (iCompass) Meeting Manager Pro
Package Subscription (80/10/10) 5,450 5,450
Diligent (iCompass) VMHD for iCompass
powered by BoxCast (80/10/10) 8,715 8,715
Diligent (iCompass) Board Manager
Package Subscription (80/10/10) 2,106 2,106
iCompass PRA Module Annual Renewal 718 718
ECS - Laserfiche Cloud City Site License 3,557 3,557
ECS - Gold Priority Annual Support 5,429 5,429
TOTAL - Other Contract Services 2145 $ 31,221 $ 31,221
Memberships & Publications 2153 101
IIMC ($200 per member) 416 416
CCAC ($250 per member) 520 520
MMANC ($100 per member) 208 208
CalPIO ($300 per member) 312 312
ARMA ($200 per member) 416 416
County of Napa Official Records Index
and Document Images (split with PW
Admin and Planning)
1,508 1,508
TOTAL - Memberships & Publications 2153 $ 3,380 $ 3,380 Training & Conference 2155 101
CITY CLERK BUDGET - 4210
EXPENSE DETAIL - FY27

Agenda Item #13.1.

PAGE 8
Administrative
Services Department

Agenda Item #13.1.

PAGE 9
Administrative
Services Department
Finance Division

Agenda Item #13.1.

Finance
Expenses by Fund and Category
Fund Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 101 General Fund 485,062 641,951 701,694 1,344,728 1,401,754 210 Community Dev Block Grant 8,494 155,491 - - -
561 Water Enterprise 461,297 431,477 551,163 44,950 46,728 571 Sewer Enterprise 411,576 354,212 425,325 46,400 48,158 742 Storm Drain Improvement - 25,000 - - -
751 Affordable Housing - - 10,560 - -
Grand Total 1,366,429 1,608,131 1,688,741 1,436,078 1,496,640 Object Code Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 43 Finance
00 Administration
20 Salaries & Benefits 743,809 1,052,076 1,156,691 1,144,798 1,194,786 21 Services 544,326 483,198 459,413 222,610 230,995
22 Supplies 18,847 5,550 14,768 10,000 10,000
23 Maintenance 57,521 65,356 54,250 56,220 58,409
24 Taxes, Insurances & Contributions 1,927 1,950 2,675 1,950 1,950 26 Capital - - 945 500 500
Grand Total 1,366,429 1,608,131 1,688,741 1,436,078 1,496,640 80%
15%
1% 4% 0%
0%
FY 26 Expenses by Category
Salaries & Benefits
Services
Supplies
Maintenance
Taxes, Insurances &
Contributions
Capital
80%
15%
1% 4% 0%
0%
FY 27 Expenses by Category
Salaries & Benefits
Services
Supplies
Maintenance
Taxes, Insurances &
Contributions
Capital

Agenda Item #13.1.

Finance Budget - 4300
Account Number Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 101 General Fund
43 Finance
101-43-00-20-10 Salary-Regular 198,829 307,671 332,809 714,422 735,855 101-43-00-20-30 Overtime 232 65 1,050 3,000 3,000
101-43-00-20-40 FICA/Medicare 15,111 23,024 22,994 51,909 53,466 101-43-00-20-45 Employer PERS 15,611 26,770 29,077 64,038 65,959 101-43-00-20-47 PERS Unfunded Liability 33,989 26,560 29,260 84,006 86,526 101-43-00-20-55 Health Insurance 40,748 61,010 62,222 165,687 182,256 101-43-00-20-61 Workers Comp 11,705 11,717 11,131 37,300 41,030 101-43-00-20-65 SDI 1,971 2,991 3,213 8,609 8,867
101-43-00-20-75 Deferred Comp 2,216 3,545 4,643 8,627 8,627 101-43-00-20-85 Auto Allowance 1,878 3,522 3,906 7,200 7,200 20 Salaries & Benefits 322,291 466,875 500,305 1,144,798 1,192,786 101-43-00-21-10 Communications 1,030 1,705 2,600 4,500 4,680 101-43-00-21-15 Postage 1,948 5,340 5,200 6,500 6,760
101-43-00-21-30 Professional Contracts 32,152 39,281 21,840 1,000 1,000 101-43-00-21-42 Banking Fees 29,935 35,756 28,080 37,000 38,480 101-43-00-21-45 Other Contract Services 68,720 71,234 112,909 82,520 85,821 101-43-00-21-53 Memberships & Publications 333 755 1,978 3,290 3,422 101-43-00-21-55 Training & Conference 2,520 2,498 6,864 12,000 12,000 21 Services 136,638 156,569 179,471 146,810 152,162
101-43-00-22-12 Computer Equipment 5,713 - - - -
101-43-00-22-13 Office Supplies 203 21 1,040 1,000 1,000 101-43-00-22-15 Special Department Supplies 3,312 1,941 3,120 8,000 8,000 22 Supplies 9,228 1,962 4,160 9,000 9,000
101-43-00-23-11 Maint Office Equip 1,114 - 1,560 1,500 1,500 101-43-00-23-35 Software Maintenance 15,792 16,544 15,673 42,120 43,805 23 Maintenance 16,906 16,544 17,233 43,620 45,305
101-43-00-26-40 Furniture & Fixtures - - 525 500 500
26 Capital - - 525 500 500
00 Administration 485,062 641,951 701,694 1,344,728 1,399,753 210 Community Dev Block Grant
43 Finance
210-43-00-21-46 CDBG CV2 - Utility Asst Grant 8,494 99,864 - - - 210-43-00-21-47 CDBG Public Services Grant - 54,052 - - - 210-43-00-21-48 CDBG CV2 - Utility Asst Grant - 1,575 - - - 21 Services 8,494 155,491 - - -
00 Administration 8,494 155,491 - - -
561 Water Enterprise
43 Finance
561-43-00-20-10 Salary-Regular 141,351 214,901 254,344 - - 561-43-00-20-30 Overtime 230 65 1,050 - -
561-43-00-20-40 FICA/Medicare 10,708 16,083 17,530 - -
561-43-00-20-45 Employer PERS 10,760 18,068 19,553 - -
561-43-00-20-47 PERS Unfunded Liability 23,896 17,964 19,676 - -

Agenda Item #13.1.

Finance Budget - 4300
Account Number Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 561-43-00-20-55 Health Insurance 32,896 46,889 58,234 - - 561-43-00-20-61 Workers Comp 10,803 10,665 10,133 - -
561-43-00-20-65 SDI 1,390 2,092 2,468 - -
561-43-00-20-75 Deferred Comp 1,503 2,384 3,131 - -
561-43-00-20-85 Auto Allowance 1,071 2,113 2,142 - -
20 Salaries & Benefits 234,608 331,223 388,260 - -
561-43-00-21-10 Communications 847 1,130 2,184 - -
561-43-00-21-15 Postage 3,838 103 10,712 - -
561-43-00-21-30 Professional Contracts 5,284 5,345 10,400 - - 561-43-00-21-42 Banking Fees 30,888 31,383 31,200 34,000 35,360 561-43-00-21-44 Online Transaction Fee - - 3,640 3,500 3,640 561-43-00-21-45 Other Contract Services 158,029 34,825 73,809 650 676 561-43-00-21-53 Memberships & Publications 255 436 1,682 - - 561-43-00-21-55 Training & Conference 2,429 883 4,992 - - 21 Services 201,570 74,106 138,618 38,150 39,676
561-43-00-22-13 Office Supplies 203 64 884 - -
561-43-00-22-15 Special Department Supplies 4,609 1,678 4,680 500 500 22 Supplies 4,812 1,742 5,564 500 500
561-43-00-23-35 Software Maintenance 20,308 24,406 18,510 6,300 6,552 23 Maintenance 20,308 24,406 18,510 6,300 6,552
561-43-00-26-40 Furniture & Fixtures - - 210 - -
26 Capital - - 210 - -
00 Administration 461,297 431,477 551,163 44,950 46,728 571 Sewer Enterprise
43 Finance
571-43-00-20-10 Salary-Regular 114,103 164,493 173,970 - - 571-43-00-20-30 Overtime 205 56 1,050 - -
571-43-00-20-40 FICA/Medicare 8,632 12,313 11,882 - -
571-43-00-20-45 Employer PERS 8,418 13,458 13,633 - -
571-43-00-20-47 PERS Unfunded Liability 16,554 12,580 13,720 - - 571-43-00-20-55 Health Insurance 28,172 38,627 41,182 - - 571-43-00-20-61 Workers Comp 7,775 7,661 7,278 - -
571-43-00-20-65 SDI 1,121 1,604 1,670 - -
571-43-00-20-75 Deferred Comp 1,195 1,778 2,229 - -
571-43-00-20-85 Auto Allowance 737 1,409 1,512 - -
20 Salaries & Benefits 186,910 253,978 268,125 - -
571-43-00-21-10 Communications 701 1,131 1,872 - -
571-43-00-21-15 Postage 3,783 103 5,697 - -
571-43-00-21-30 Professional Contracts 5,011 4,866 10,400 - - 571-43-00-21-42 Banking Fees 30,888 31,383 31,200 34,000 35,360 571-43-00-21-44 Online Transaction Fee - - 3,120 3,000 3,120 571-43-00-21-45 Other Contract Services 154,630 33,567 73,808 650 676 571-43-00-21-53 Memberships & Publications 213 368 1,442 - - 571-43-00-21-55 Training & Conference 2,398 614 3,224 - - 21 Services 197,624 72,032 130,763 37,650 39,156

Agenda Item #13.1.

Finance Budget - 4300
Account Number Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 571-43-00-22-13 Office Supplies 203 168 884 - -
571-43-00-22-15 Special Department Supplies 4,605 1,678 4,160 500 500 22 Supplies 4,807 1,846 5,044 500 500
571-43-00-23-15 Maint Machine/Equipment - - - - -
571-43-00-23-35 Software Maintenance 20,308 24,406 18,507 6,300 6,552 23 Maintenance 20,308 24,406 18,507 6,300 6,552
571-43-00-24-25 Taxes & Other Charges 1,927 1,950 2,675 1,950 1,950 24 Taxes, Insurances & Contributions 1,927 1,950 2,675 1,950 1,950 571-43-00-26-40 Furniture & Fixtures - - 210 - -
26 Capital - - 210 - -
00 Administration 411,576 354,212 425,325 46,400 48,158 742 Storm Drain Improvement
43 Finance
742-43-00-21-45 Other Contract Services - 25,000 - - -
21 Services - 25,000 - - -
00 Administration - 25,000 - - -
752 Affordable Housing
43 Finance
752-43-00-21-45 Other Contract Services - - 10,560 - -
21 Services - - 10,560 - -
00 Administration - - 10,560 - -
Grand Total 1,366,429 1,608,131 1,688,741 1,436,078 1,494,639

Agenda Item #13.1.

Description Object
Code Total Budgeted
Professional Contracts 2130 101 561 571
CalPERS Social Security Program 1,000 - 1,000 -
TOTAL - Professional Contracts 2130 $ 1,000 $ - $ - $ 1,000 Other Contract Services 2145 101 561 571
Annual Audit Services 50,000 - - 50,000
Breeze Software 700 650 650 2,000
PERS Reports 3,000 - - 3,000
California Municipal Statistic (Financial
Statement Stats) 2,210 - - 2,210
AK&Co (Reimbursement Claims) 2,250 - - 2,250
Muniservices (Sales Tax Audit and
Reports) 9,360 - -
9,360
Online AP Module 15,000 - - 15,000
TOTAL - Other Contract Services 2145 $ 82,520 $ 650 $ 650 $ 83,820 Memberships & Publications 2153 101 561 571
GFOA (5) 920 - - 920
GFOA Award 1,055 - - 1,055
CSMFO (6) 630 - - 630
MMANC (3) 285 - - 285
ICMA (2) 400 - - 400
TOTAL - Memberships & Publications 2153 $ 3,290 $ - $ - $ 3,290 Training and Conferences 2155 101 561 571
CSMFO 3,000 - - 3,000
GFOA 5,000 - - 5,000
ICMA 2,500 - - 2,500
Accounting Training 1,500 - - 1,500
TOTAL - Training and Conferences 2153 $ 12,000 $ - $ - $ 12,000 Special Department Supplies 2215 101 561 571
Forms 8,000 500 500 9,000
TOTAL - Special Department Supplies 2215 $ 8,000 $ 500 $ 500 $ 9,000 Software Maintenance 2335 101 561 571
Springbrook - Accounts Receivable 2,400 - - 2,400
Springbrook - Finance Suite 14,000 - - 14,000
Springbrook - Utility Billing - 5,300 5,300 10,600
Springbrook - Fixed Assets 3,600 - - 3,600
Springbrook - Human Resources Mgmt. 6,000 - - 6,000
Springbrook - Licenses and Permits 3,400 - - 3,400
FINANCE - 4300
FY26 EXPENSE DETAIL
Funding Source and
Amount Per Funding Source

Agenda Item #13.1.

Description Object
Code Total Budgeted
FINANCE - 4300
FY26 EXPENSE DETAIL
Funding Source and
Amount Per Funding Source
Springbrook - Payroll 6,000 - - 6,000
Springbrook - Project Management 3,360 - - 3,360
Springbrook - Purchase Orders 3,360 - - 3,360
Springbrook - CivicPay Online - 1,000 1,000 2,000
TOTAL - Software Maintenance 2335 $ 42,120 $ 6,300 $ 6,300 $ 54,720 Furniture & Fixtures 2640 101 561 571
Finance Misc. 500 - - 500
TOTAL - Furniture & Fixtures 2640 $ 500 $ - $ - $ 500

Agenda Item #13.1.

Description Object
Code Total Budgeted
Professional Contracts 2130 101 561 571
CalPERS Social Security Program 1,000 - 1,000 -
TOTAL - Professional Contracts 2130 $ 1,000 $ - $ - $ 1,000 Other Contract Services 2145 101 561 571
Annual Audit Services 52,000 - - 52,000
Breeze Software 728 676 676 2,080
PERS Reports 3,120 - - 3,120
California Municipal Statistic (Financial
Statement Stats) 2,298 - - 2,298
AK&Co (Reimbursement Claims) 2,340 - - 2,340
Muniservices (Sales Tax Audit and
Reports) 9,734 - -
9,734
Online AP Module 15,600 - - 15,600
TOTAL - Other Contract Services 2145 $ 85,821 $ 676 $ 676 $ 87,173 Memberships & Publications 2153 101 561 571
GFOA (5) 957 - - 957
GFOA Award 1,097 - - 1,097
CSMFO (6) 655 - - 655
MMANC (3) 296 - - 296
ICMA (2) 416 - - 416
TOTAL - Memberships & Publications 2153 $ 3,422 $ - $ - $ 3,422 Training and Conferences 2155 101 561 571
CSMFO 3,000 - - 3,000
GFOA 5,000 - - 5,000
ICMA 2,500 - - 2,500
Accounting Training 1,500 - - 1,500
TOTAL - Training and Conferences 2153 $ 12,000 $ - $ - $ 12,000 Special Department Supplies 2215 101 561 571
Forms 8,000 500 500 9,000
TOTAL - Special Department Supplies 2215 $ 8,000 $ 500 $ 500 $ 9,000 Software Maintenance 2335 101 561 571
Springbrook - Accounts Receivable 2,496 - - 2,496
Springbrook - Finance Suite 14,560 - - 14,560
Springbrook - Utility Billing - 5,512 5,512 11,024
Springbrook - Fixed Assets 3,744 - - 3,744
Springbrook - Human Resources Mgmt. 6,240 - - 6,240
Springbrook - Licenses and Permits 3,536 - - 3,536
FINANCE - 4300
FY27 EXPENSE DETAIL
Funding Source and
Amount Per Funding Source

Agenda Item #13.1.

Description Object
Code Total Budgeted
FINANCE - 4300
FY27 EXPENSE DETAIL
Funding Source and
Amount Per Funding Source
Springbrook - Payroll 6,240 - - 6,240
Springbrook - Project Management 3,494 - - 3,494
Springbrook - Purchase Orders 3,494 - - 3,494
Springbrook - CivicPay Online - 1,040 1,040 2,080
TOTAL - Software Maintenance 2335 $ 43,805 $ 6,552 $ 6,552 $ 56,909 Furniture & Fixtures 2640 101 561 571
Finance Misc. 500 - - 500
TOTAL - Furniture & Fixtures 2640 $ 500 $ - $ - $ 500

Agenda Item #13.1.

PAGE 10
Administrative
Services Department
Human Resources
Division

Agenda Item #13.1.

Human Resources
Expenses by Fund and Category
Fund Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 101 General Fund 171,605 158,853 245,098 276,135 283,331 561 Water Enterprise 57,583 67,029 71,502 - -
571 Sewer Enterprise 41,532 28,476 62,456 - -
Grand Total 270,720 254,358 379,056 276,135 283,331
Object Code Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 43 Human Resources
20 Salaries & Benefits 84,027 88,054 121,291 154,915 160,085 21 Services 168,464 145,910 214,148 95,320 96,600
22 Supplies 1,986 7,336 23,192 7,250 7,250
23 Maintenance 16,243 13,058 20,426 18,650 19,396
Grand Total 270,720 254,358 379,056 276,135 283,331
56%
34%
3%
7%
FY 26 Expenses by Category
Salaries & Benefits
Services
Supplies
Maintenance
56%
34%
3%
7%
FY 27 Expenses by Category
Salaries & Benefits
Services
Supplies
Maintenance

Agenda Item #13.1.

General Ledger
Human Resources Budget - 4310
Account Number Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 101 General Fund
43 Finance
101-43-10-20-10 Salary Regular 27,203 28,504 51,981 88,646 91,305 101-43-10-20-20 Temp/Part Time 16,289 - - 25,000 25,000 101-43-10-20-30 Overtime - 90 - - -
101-43-10-20-40 FICA/Medicare 2,096 3,448 5,264 6,827 7,032 101-43-10-20-45 Employer PERS 1,689 1,906 5,310 6,170 6,355 101-43-10-20-47 PERS Unfunded Liability 14,487 5,855 3,928 8,094 8,337 101-43-10-20-55 Health Insurance 1,914 3,525 8,062 12,238 13,462 101-43-10-20-61 Workers Comp 6,768 3,255 3,092 6,217 6,839 101-43-10-20-65 SDI 249 312 753 1,064 1,096
101-43-10-20-75 Deferred Comp 212 222 449 659 659
20 Salaries & Benefits 54,617 63,405 78,839 154,915 160,085 101-43-10-21-05 Advertising 1,014 719 5,200 1,500 1,500 101-43-10-21-15 Postage - 49 - - -
101-43-10-21-45 Other Contract Services 90,441 64,689 120,275 60,000 60,000 101-43-10-21-53 Memberships & Publications 3,625 3,591 1,711 2,220 2,220 101-43-10-21-55 Training & Conference 3,725 4,838 8,060 19,600 20,400 101-43-10-21-56 Admin Recruitment 9,621 8,485 7,800 12,000 12,480 21 Services 108,426 82,372 143,046 95,320 96,600
101-43-10-22-13 Office Supplies - 174 832 750 750
101-43-10-22-15 Special Department Supplies 1,542 6,374 10,400 6,500 6,500 22 Supplies 1,542 6,547 11,232 7,250 7,250
101-43-10-23-35 Software Maintenance 7,021 6,529 11,981 18,650 19,396 23 Maintenance 7,021 6,529 11,981 18,650 19,396
10 Human Resources 171,605 158,853 245,098 276,135 283,331 561 Water Enterprise
43 Finance
561-43-10-20-10 Salary Regular 8,370 8,771 16,632 - -
561-43-10-20-40 FICA/Medicare 645 676 1,462 - -
561-43-10-20-45 Employer PERS 520 587 1,152 - -
561-43-10-20-47 PERS Unfunded Liability 4,458 1,802 1,209 - - 561-43-10-20-55 Health Insurance 589 1,085 2,481 - -
561-43-10-20-61 Workers Comp 2,082 1,001 951 - -
561-43-10-20-65 SDI 77 96 231 - -
561-43-10-20-75 Deferred Comp 65 68 139 - -
20 Salaries & Benefits 16,806 14,086 24,257 - -
561-43-10-21-05 Advertising - - 2,600 - -
561-43-10-21-45 Other Contract Services 23,667 15,428 23,886 - - 561-43-10-21-55 Training & Conference 728 1,473 6,656 - - 561-43-10-21-56 Admin Recruitment 11,547 32,414 3,900 - - 21 Services 35,942 49,314 37,042 - -
561-43-10-22-13 Office Supplies - 23 260 - -
561-43-10-22-15 Special Department Supplies 224 341 5,720 - -

Agenda Item #13.1.

Human Resources Budget - 4310
Account Number Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 22 Supplies 224 365 5,980 - -
561-43-10-23-35 Software Maintenance 4,611 3,264 4,222 - - 23 Maintenance 4,611 3,264 4,222 - -
10 Human Resources 57,583 67,029 71,502 - -
571 Sewer Enterprise
43 Finance
571-43-10-20-10 Salary Regular 6,278 6,578 12,474 - -
571-43-10-20-40 FICA/Medicare 484 507 1,105 - -
571-43-10-20-45 Employer PERS 390 440 858 - -
571-43-10-20-47 PERS Unfunded Liability 3,343 1,351 906 - - 571-43-10-20-55 Health Insurance 441 814 1,860 - -
571-43-10-20-61 Workers Comp 1,562 751 714 - -
571-43-10-20-65 SDI 57 72 173 - -
571-43-10-20-75 Deferred Comp 49 51 104 - -
20 Salaries & Benefits 12,604 10,563 18,194 - -
571-43-10-21-05 Advertising - - 2,600 - -
571-43-10-21-45 Other Contract Services 18,000 12,201 20,904 - - 571-43-10-21-55 Training & Conference 728 1,192 6,656 - - 571-43-10-21-56 Admin Recruitment 5,368 831 3,900 - -
21 Services 24,096 14,224 34,060 - -
571-43-10-22-13 Office Supplies - 23 260 - -
571-43-10-22-15 Special Department Supplies 221 401 5,720 - - 22 Supplies 221 424 5,980 - -
571-43-10-23-35 Software Maintenance 4,611 3,264 4,222 - - 23 Maintenance 4,611 3,264 4,222 - -
10 Human Resources 41,532 28,476 62,456 - -
Grand Total 270,720 254,358 379,056 276,135 283,331

Agenda Item #13.1.

Description Object Code Total
Budgeted
Advertising 2105 101 561 571
Recruitment Advertising 1,500 - - 1,500
TOTAL - Advertising 2105 $ 1,500 $ - $ 1,500 - $
Other Contract Services 2145 101 561 571
Labor Relations 60,000 - - 60,000
TOTAL - Other Contract Services 2153 $ 60,000 $ - $ - $ 60,000 Memberships & Publications 2153 101 561 571
CalPELRA (HR) 1,170 - - 1,170
CalChamber 1,050 - - 1,050
TOTAL - Memberships & Publications 2153 $ 2,220 $ - $ - 2,220 $ Training and Conferences 2155 101 561 571
Labor, Continuing Education 200 - - 200
Liebert Cassidy (HR) 300 - - 300
Regional Leadership Training 16,100 - - 16,100
Human Resource Training 3,000 - - 3,000
TOTAL - Training and Conferences 2155 $ 19,600 $ - $ - $ 19,600 Admin Recruitment 2156 101 561 571
Background Checks and Physicals 12,000 - - 12,000
TOTAL - Admin Recruitment 2156 $ 12,000 $ - $ 12,000 - $ Special Department Supplies 2215 101 561 571
Employee Apparel 2,000 - 2,000 -
Ergonomic 4,500 - 4,500 -
TOTAL - Special Department Supplies 2215 $ 6,500 $ - $ - $ 6,500 Software Maintenance 2335 101 561 571
NeoGov Performance Evaluation Software 8,250 - - 8,250
NeoGov Recruitment Software 10,400 - - 10,400
TOTAL - Software Maintenance 2335 $ 18,650 $ - $ - $ 18,650 HUMAN RESOURCES 4310
FY 26 EXPENSE DETAIL
Funding Source and
Amount Per Funding Source

Agenda Item #13.1.

Description Object Code Total
Budgeted
Advertising 2105 101 561 571
Recruitment Advertising 1,500 - - 1,500
TOTAL - Advertising 2105 $ 1,500 $ - $ 1,500 - $
Other Contract Services 2145 101 561 571
Labor Relations 60,000 - - 60,000
TOTAL - Other Contract Services 2153 $ 60,000 $ - $ - $ 60,000 Memberships & Publications 2153 101 561 571
CalPELRA (HR) 1,170 - - 1,170
CalChamber 1,050 - - 1,050
TOTAL - Memberships & Publications 2153 $ 2,220 $ - $ - 2,220 $ Training and Conferences 2155 101 561 571
Labor, Continuing Education 208 - - 208
Liebert Cassidy (HR) 312 - - 312
Regional Leadership Training 16,760 - - 16,760
Human Resource Training 3,120 - - 3,120
TOTAL - Training and Conferences 2155 $ 20,400 $ - $ - $ 20,400 Admin Recruitment 2156 101 561 571
Background Checks and Physicals 12,480 - - 12,480
TOTAL - Admin Recruitment 2156 $ 12,480 $ - $ 12,480 - $ Special Department Supplies 2215 101 561 571
Employee Apparel 2,000 - 2,000 -
Ergonomic 4,500 - 4,500 -
TOTAL - Special Department Supplies 2215 $ 6,500 $ - $ - $ 6,500 Software Maintenance 2335 101 561 571
NeoGov Performance Evaluation Software 8,580 - - 8,580
NeoGov Recruitment Software 10,816 - - 10,816
TOTAL - Software Maintenance 2335 $ 19,396 $ - $ - $ 19,396 HUMAN RESOURCES 4310
FY 27 EXPENSE DETAIL
Funding Source and
Amount Per Funding Source

Agenda Item #13.1.

Information Technology
Expenses by Fund and Category
Fund Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 101 General Fund 161,046 216,610 288,571 217,975 237,854 561 Water Enterprise 32,465 42,452 62,398 52,555 52,965 571 Sewer Enterprise 21,692 26,940 46,028 32,170 32,469 592 Equipment Replacement Fund 34,401 40,324 45,680 50,000 50,000 Grand Total 249,604 326,326 442,677 352,700 373,288
Object Code Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 43 Information Technology
21 Services 165,439 195,749 232,271 238,000 256,000
22 Supplies 45,304 54,872 109,313 50,000 50,000
23 Maintenance 38,860 75,704 101,094 64,700 67,288
Grand Total 249,604 326,326 442,677 352,700 373,288
68%
14%
18%
FY 26 Expenses by Category
Services
Supplies
Maintenance
69%
13%
18%
FY 27 Expenses by Category
Services
Supplies
Maintenance

Agenda Item #13.1.

Information Technology Budget - 4320
Account Number Description FY 23 Actuals FY 24 Actuals FY 25 Budgeted FY 26 Proposed FY 27 Proposed 101 General Fund
43 Information Technology
101-43-20-21-30 Professional Contracts 123,741 146,895 175,147 167,000 185,000 101-43-20-21-46 Website Support 143 111 4,160 4,000 4,000 21 Services 123,884 147,006 179,307 171,000 189,000
101-43-20-22-12 Computer Equipment 10,144 11,849 34,605 - - 101-43-20-22-15 Special Department Supplies 21 - - - -
22 Supplies 10,165 11,849 34,605 - -
101-43-20-23-35 Software Maintenance 26,996 57,755 74,659 46,975 48,854 23 Maintenance 26,996 57,755 74,659 46,975 48,854
20 Information Technology 161,046 216,610 288,571 217,975 237,854 561 Water Enterprise
43 Information Technology
561-43-20-21-30 Professional Contracts 25,290 29,384 32,104 42,300 42,300 21 Services 25,290 29,384 32,104 42,300 42,300
561-43-20-22-12 Computer Equipment 488 1,637 15,242 - - 22 Supplies 488 1,637 15,242 - -
561-43-20-23-35 Software Maintenance 6,687 11,432 15,053 10,255 10,665 23 Maintenance 6,687 11,432 15,053 10,255 10,665
20 Information Technology 32,465 42,452 62,398 52,555 52,965 571 Sewer Enterprise
43 Information Technology
571-43-20-21-30 Professional Contracts 16,264 19,360 20,860 24,700 24,700 21 Services 16,264 19,360 20,860 24,700 24,700
571-43-20-22-12 Computer Equipment 250 1,062 13,787 - - 22 Supplies 250 1,062 13,787 - -
571-43-20-23-35 Software Maintenance 5,177 6,518 11,382 7,470 7,769 23 Maintenance 5,177 6,518 11,382 7,470 7,769
20 Information Technology 21,692 26,940 46,028 32,170 32,469 592 Equipment Replacement Fund
43 Finance
592-43-20-22-12 Computer Equipment 34,401 40,324 45,680 50,000 50,000 22 Supplies 34,401 40,324 45,680 50,000 50,000
20 Information Technology 34,401 40,324 45,680 50,000 50,000 Grand Total 249,604 326,326 442,677 352,700 373,288

Agenda Item #13.1.

Description Object Code Total
Budgeted
Professional Contracts 2130 101 561 571 592
Annual Support Contract 122,600 24,600 18,000 - 165,200 Security Essentials 15,900 3,200 2,200 - 21,300
Digital Umbrella Server Backups 15,000 11,500 2,500 - 29,000 Server Hosting Service 13,500 3,000 2,000 - 18,500
TOTAL - Professional Contracts 2130 $ 167,000 $ 42,300 $ 24,700 $ 234,000 - $ Website Support 2146 101 561 571 592
Domain and Website Hosting 4,000 - - 4,000
TOTAL - Website Support 2146 $ 4,000 $ - $ - $ 4,000
Computer Equipment 2212 101 561 571 592
Misc Equipment Replacement - - - 50,000 50,000
TOTAL - Computer Equipment 2212 $ - $ - $ 50,000 - $ $ - Software Maintenance 2335 101 561 571 592
Microsoft Office 365 Annual Subscription 24,700 5,000 3,300 33,000 Cisco - Extended Warranties 6,375 1,275 850 8,500
Qualys Multi-Point Intrusion License 1,875 375 250 2,500 Misc. IT Software 4,000 1,000 1,000 6,000
MS Project (PW) 1,000 1,000 1,000 3,000
Adobe Licensing 8,500 1,500 1,000 11,000
L-Fiche Server Licensing 525 105 70 700
TOTAL - Software Maintenance 2335 $ 46,975 $ 10,255 $ 7,470 $ 64,700 INFORMATION TECHNOLOGY - 4320
FY 26 EXPENSE DETAIL
Funding Source and
Amount Per Funding Source

Agenda Item #13.1.

Description Object Code Total
Budgeted
Professional Contracts 2130 101 561 571 592
Annual Support Contract 140,600 24,600 18,000 - 183,200 Security Essentials 15,900 3,200 2,200 - 21,300
Digital Umbrella Server Backups 15,000 11,500 2,500 - 29,000 Server Hosting Service 13,500 3,000 2,000 - 18,500
TOTAL - Professional Contracts 2130 $ 185,000 $ 42,300 $ 24,700 $ 252,000 - $ Website Support 2146 101 561 571 592
Domain and Website Hosting 4,000 - - 4,000
TOTAL - Website Support 2146 $ 4,000 $ - $ - $ 4,000
Computer Equipment 2212 101 561 571 592
Misc Equipment Replacement - - - 50,000 50,000
TOTAL - Computer Equipment 2212 $ - $ - $ 50,000 - $ $ - Software Maintenance 2335 101 561 571 592
Microsoft Office 365 Annual Subscription 25,688 5,200 3,432 34,320 Cisco - Extended Warranties 6,630 1,326 884 8,840
Qualys Multi-Point Intrusion License 1,950 390 260 2,600 Misc. IT Software 4,160 1,040 1,040 6,240
MS Project (PW) 1,040 1,040 1,040 3,120
Adobe Licensing 8,840 1,560 1,040 11,440
L-Fiche Server Licensing 546 109 73 728
TOTAL - Software Maintenance 2335 $ 48,854 $ 10,665 $ 7,769 $ 67,288 INFORMATION TECHNOLOGY - 4320
FY 27 EXPENSE DETAIL
Funding Source and
Amount Per Funding Source

Agenda Item #13.1.

PAGE 11
City Attorney

Agenda Item #13.1.

Attorney
Expenses by Fund and Category
Fund Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 101 General Fund 424,361 428,729 515,840 515,840 515,840 561 Water Enterprise 87,520 35,993 165,880 165,880 165,880 571 Sewer Enterprise 28,212 27,637 131,560 131,560 131,560 751 Affordable Housing - 49,414 26,000 26,000 26,000
Grand Total 540,093 541,772 839,280 839,280 839,280
Object Code Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 44 Attorney
21 Services 540,093 541,772 839,280 839,280 839,280
Grand Total 540,093 541,772 839,280 839,280 839,280
-
100.00
200.00
300.00
400.00
500.00
600.00
700.00
800.00
900.00
FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed Thousands Total Budget Comparison

Agenda Item #13.1.

Attorney Budget - 4400
Account Number Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 101 General Fund
101-44-00-21-30 Professional Contracts 294,481 314,249 208,000 208,000 208,000 101-44-00-21-32 Litigation Cost 129,880 114,480 270,400 270,400 270,400 101-44-00-21-33 Contract Billable Services - - 37,440 37,440 37,440 21 Services 424,361 428,729 515,840 515,840 515,840
44 Attorney 424,361 428,729 515,840 515,840 515,840
561 Water Enterprise
561-44-00-21-30 Professional Contracts 47,703 35,769 61,880 61,880 61,880 561-44-00-21-32 Litigation Cost 39,817 224 104,000 104,000 104,000 21 Services 87,520 35,993 165,880 165,880 165,880
44 Attorney 87,520 35,993 165,880 165,880 165,880
571 Sewer Enterprise
571-44-00-21-30 Professional Contracts 28,212 27,637 11,960 11,960 11,960 571-44-00-21-32 Litigation Cost - - 119,600 119,600 119,600 571-44-00-21-45 Other Contract Services - - - - -
21 Services 28,212 27,637 131,560 131,560 131,560
44 Attorney 28,212 27,637 131,560 131,560 131,560
751 Affordable Housing
751-44-00-21-30 Professional Contracts - 49,414 26,000 26,000 26,000 21 Services - 49,414 26,000 26,000 26,000
44 Attorney - 49,414 26,000 26,000 26,000
Grand Total 540,093 541,772 839,280 839,280 839,280

Agenda Item #13.1.

PAGE 12
Community
Development

Agenda Item #13.1.

Community Development
Expenses by Fund and Category
Fund Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 26 Proposed 101 General Fund 1,173,459 1,419,536 2,030,608 1,561,067 1,550,696 209 HOME Grant 4,210 81 26,000 25,000 25,000
291 SB-1186 State Fees 550 - 5,200 5,200 5,200
745 Parking In-Lieu - - 113,200 - -
751 Affordable Housing 29,915 - 5,060 5,000 5,000
Grand Total 1,208,135 1,419,617 2,180,068 1,596,267 1,585,896 Object Code Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 45 Planning/Building
20 Salaries & Benefits 920,659 995,657 1,080,376 1,255,108 1,305,073 21 Services 244,487 331,361 946,644 275,684 213,348
22 Supplies 4,115 2,911 5,512 5,200 5,200
23 Maintenance 33,205 84,451 127,089 59,275 61,275
26 Capital 5,669 5,237 20,448 1,000 1,000
Grand Total 1,208,135 1,419,617 2,180,068 1,596,267 1,585,896 79%
17%
0% 4% 0%
FY 26 Expenses by Category
Salaries & Benefits
Services
Supplies
Maintenance
Capital
82%
14%
0% 4% 0%
FY 27 Expenses by Category
Salaries & Benefits
Services
Supplies
Maintenance
Capital

Agenda Item #13.1.

Community Development Budget - 4500
Account Number Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 101 General Fund
45 Community Development
101-45-00-20-10 Salary-Regular 618,901 689,606 745,162 828,800 853,664 101-45-00-20-20 Temp/Part Time 6,000 5,900 6,300 6,000 6,000 101-45-00-20-30 Overtime 1,693 1,036 1,050 1,000 1,030
101-45-00-20-40 FICA/Medicare 46,434 50,688 50,286 61,034 62,865 101-45-00-20-45 Employer PERS 37,048 41,752 51,085 63,141 65,035 101-45-00-20-47 PERS Unfunded Liability 58,748 46,101 51,408 82,829 85,314 101-45-00-20-55 Health Insurance 99,125 108,041 123,346 148,319 163,151 101-45-00-20-61 Workers Comp 31,236 30,043 28,541 37,300 41,030 101-45-00-20-65 SDI 5,884 6,483 6,328 9,958 10,257
101-45-00-20-75 Deferred Comp 8,559 8,805 9,311 9,527 9,527 101-45-00-20-85 Auto Allowance 7,029 7,200 7,560 7,200 7,200 20 Salaries & Benefits 920,659 995,657 1,080,376 1,255,108 1,305,073 101-45-00-21-05 Advertising 9,537 5,129 5,200 5,200 5,408 101-45-00-21-10 Communications 2,291 4,525 3,328 4,500 4,680 101-45-00-21-11 Other Contract Services - 54,923 445,077 - - 101-45-00-21-15 Postage 2,005 597 1,248 1,200 1,248
101-45-00-21-30 Professional Contracts 42,179 83,784 39,304 12,500 12,500 101-45-00-21-33 Contract Billable Services - - 1,664 1,664 1,664 101-45-00-21-39 Other Contract Services - CE 805 - 8,296 18,720 18,720 101-45-00-21-42 Banking Fees - - 25,500 25,500 26,520
101-45-00-21-45 Other Contract Services 120,356 113,187 210,846 115,000 50,000 101-45-00-21-47 Other Contract Services - Bldg 13,080 12,719 26,000 26,000 26,000 101-45-00-21-53 Memberships & Publications 5,673 4,382 8,466 8,400 8,736 101-45-00-21-55 Training & Conference 8,575 8,517 22,256 21,800 22,672 21 Services 204,501 287,763 797,184 240,484 178,148
101-45-00-22-13 Office Supplies 2,366 2,343 2,600 2,600 2,600 101-45-00-22-15 Special Department Supplies 1,748 568 2,912 2,600 2,600 22 Supplies 4,115 2,911 5,512 5,200 5,200
101-45-00-23-11 Maint Office Equip - - 520 520 520
101-45-00-23-35 Software Maintenance 25,668 76,033 117,814 50,000 52,000 101-45-00-23-50 Vehicle Alloc Expense 7,538 8,418 8,755 8,755 8,755 23 Maintenance 33,205 84,451 127,089 59,275 61,275
101-45-00-26-30 Capital Equipment 5,669 4,289 16,248 - - 101-45-00-26-40 Furniture & Fixtures - 948 4,200 1,000 1,000 26 Capital 5,669 5,237 20,448 1,000 1,000
00 Administration 1,168,150 1,376,019 2,030,608 1,561,067 1,550,695 101-45-10-21-30 Professional Contracts 5,310 43,517 - - - 21 Services 5,310 43,517 - - -
10 Administration 5,310 43,517 - - -
209 HOME Grant
45 Community Development
209-45-00-21-22 Administrative Fees 4,210 81 26,000 25,000 25,000 21 Services 4,210 81 26,000 25,000 25,000
00 Administration 4,210 81 26,000 25,000 25,000

Agenda Item #13.1.

291 SB-1186 State Fees
45 Community Development
291-45-00-21-55 CASp Certification & Training 550 - 5,200 5,200 5,200 21 Services 550 - 5,200 5,200 5,200
00 Administration 550 - 5,200 5,200 5,200
745 Parking In-Lieu
45 Community Development
745-45-00-21-45 Other Contract Services - - 113,200 - - 21 Services - - 113,200 - -
00 Administration - - 113,200 - -
751 Affordable Housing
45 Community Development
751-45-00-21-45 Other Contract Services 29,915 - 5,060 5,000 5,000 21 Services 29,915 - 5,060 5,000 5,000
00 Administration 29,915 - 5,060 5,000 5,000
Grand Total 1,208,135 1,419,617 2,180,068 1,596,267 1,585,895

Agenda Item #13.1.

Description Object Code Funding
Source Total Budgeted One-time Expense
Temporary Part-Time 2020 101
Planning Commissioner Stipends 6,000 6,000 -
TOTAL - Temporary Part-Time 2020 6,000 $ $ 6,000 $ -
Advertising 2105 101
Public Hearing Notices 5,200 5,200 -
TOTAL - Advertising 2105 5,200 $ $ 5,200 $ -
Professional Contracts 2130 101
Investigator STR Enforcement 12,500 12,500 -
TOTAL - Professional Contracts 2130 12,500 $ $ 12,500 $ - Other Contract Services- Code Enforcement 2139 101
Building Plan Check and Building Inspections* 18,720 18,720 - TOTAL - Other Contract Services 2139 18,720 $ $ 18,720 $ - Other Contract Services - Planning 2145 101
Planning Services* 50,000 50,000 -
Surplus Property Negotiations 65,000 65,000 65,000
TOTAL - Other Contract Services 2145 115,000 $ $ 115,000 $ 65,000 Other Contract Services- Building 2147 101
Building Plan Check and Building Inspections* 26,000 26,000 - TOTAL - Other Contract Services 2147 26,000 $ $ 26,000 $ - Memberships & Publications 2153 101
APA and AICP Dues 1,200 1,200 -
Updated Codes 2,100 2,100 -
Membership/Subscriptions (ICC, ENR, NFPA,
Building Codes, Planning & Building Codes) 3,100 3,100 - Supplementary Code/Guide Books 500 500 -
County of Napa Official Records Index and
Document Images (split with CM, Planning, and
Public Works)
1,500 1,500 -
TOTAL - Memberships & Publications 2153 8,400 $ $ 8,400 $ - BUILDING AND PLANNING - 4500
EXPENSE DETAIL - FY26

Agenda Item #13.1.

Description Object Code Funding
Source Total Budgeted One-time Expense
BUILDING AND PLANNING - 4500
EXPENSE DETAIL - FY26
Training and Conferences 2155 101
Planning Commissioners and Staff 10,000 10,000 -
APA California Conference (Senior Planner,
Planning Technician III and Planning Director) 6,300 6,300 - Miscellaneous Staff Training 3,100 3,100 -
Plan Check/Inspection Training and Materials 2,400 2,400 - TOTAL - Training and Conferences 2155 21,800 $ $ 21,800 $ - Software Maintenance 2335 101
Permiting Software 50,000 50,000 -
TOTAL - Software Maintenance 2335 50,000 $ 50,000 $ -
Training and Conferences 2155 291
CASP Certification and Training 5,200 5,200 -
TOTAL - Training and Conferences 2155 5,200 $ $ 5,200 $ - TOTAL - One time Expenses $ 65,000
SB-1186 STATE FEES - 291

Agenda Item #13.1.

Description Object Code Funding
Source
Total Budgeted
Temporary Part-Time 2020 101
Planning Commissioner Stipends 6,000 6,000
TOTAL - Temporary Part-Time 2020 6,000 $ $ 6,000
Advertising 2105 101
Public Hearing Notices 5,408 5,408
TOTAL - Advertising 2105 5,408 $ $ 5,408
Professional Contracts 2130 101
Investigator STR Enforcement 12,500 12,500
TOTAL - Professional Contracts 2130 12,500 $ $ 12,500
Other Contract Services- Code Enforcement 2139 101
Building Plan Check and Building Inspections* 18,720 18,720 TOTAL - Other Contract Services 2139 18,720 $ $ 18,720
Other Contract Services - Planning 2145 101
Planning Services* 50,000 50,000
TOTAL - Other Contract Services 2145 50,000 $ $ 50,000
Other Contract Services- Building 2147 101
Building Plan Check and Building Inspections* 26,000 26,000 TOTAL - Other Contract Services 2147 26,000 $ $ 26,000
Memberships & Publications 2153 101
APA and AICP Dues 1,248 1,248
Updated Codes 2,184 2,184
Membership/Subscriptions (ICC, ENR, NFPA,
Building Codes, Planning & Building Codes) 3,224 3,224
Supplementary Code/Guide Books 520 520
County of Napa Official Records Index and
Document Images (split with CM, Planning, and
Public Works)
1,560 1,560
TOTAL - Memberships & Publications 2153 8,736 $ $ 8,736 BUILDING AND PLANNING - 4500
EXPENSE DETAIL - FY26

Agenda Item #13.1.

Description Object Code Funding
Source
Total Budgeted
BUILDING AND PLANNING - 4500
EXPENSE DETAIL - FY26
Training and Conferences 2155 101
Planning Commissioners and Staff 10,400 10,400
APA California Conference (Senior Planner,
Planning Technician III and Planning Director) 6,552 6,552 Miscellaneous Staff Training 3,224 3,224
Plan Check/Inspection Training and Materials 2,496 2,496 TOTAL - Training and Conferences 2155 22,672 $ $ 22,672 Software Maintenance 2335 101
Permiting Software 52,000 52,000
TOTAL - Software Maintenance 2335 52,000 $ 52,000
Training and Conferences 2155 291
CASP Certification and Training 5,200 5,200
TOTAL - Training and Conferences 2155 5,200 $ $ 5,200
SB-1186 STATE FEES - 291

Agenda Item #13.1.

PAGE 14
Non-Departmental

Agenda Item #13.1.

Non-Departmental
Expenses by Fund and Category
Fund Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 101 General Fund 4,573,169 2,288,889 2,150,224 1,819,261 1,546,153 216 Public Safety Impact - 94,182 - - -
225 State Gas Tax 2105 30,964 - - 34,084 35,107
226 State Gas Tax 2106 57,152 - 21,506 20,574 21,191
227 State Gas Tax 2107 21,042 - - 46,505 47,900
228 State Gas Tax 21075 - - 2,020 2,000 2,000
229 State Gas Tax 2103 - - 54,585 49,933 51,431
230 RMRA 122,427 - 136,172 136,245 140,332
240 Measure T 706,719 1,638,693 1,232,500 1,600,500 1,381,800 290 Tourism Improvement District 632,245 626,300 794,923 681,969 716,068 420 1996 GO Bonds (479) - - - 12,361
421 2022 GO Bonds 269,659 269,899 - 4,082,340 2,013,552 561 Water Enterprise 1,195,701 2,444,451 1,774,747 2,585,738 2,616,215 571 Sewer Enterprise 4,131,307 11,372,997 1,117,920 1,882,928 1,916,889 572 Wastewater Bond 25,418 - - - -
581 Insurance Benefit Fund 2,176 5,062 - - -
582 Internal Service Garage Fund 26,333 87,293 - - -
592 Equipment Replacement Fund 153,493 127,423 73,927 - - 593 Fire Equipment Replacement - 811,911 - - -
700 Flood Control Capital 6,182 9,214 - 10,000 10,000
734 Park Impact - 311,196 - - -
740 Traffic Mitigation Impact - 6,772 - - -
742 Storm Drain Improvement 4,906 - - 200,000 -
751 Affordable Housing 13,598 10,800 - - -
763 Water Capital Project 172,290 21,961 - - -
764 Water Impact 6,398 - - - -
774 Sewer Impact 669,435 41,294 - - -
Grand Total 12,820,134 20,168,338 7,358,525 13,152,077 10,510,999

Agenda Item #13.1.

Non-Departmental
Expenses by Fund and Category
Object Code Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 40 Non Departmental
20 Salaries & Benefits (197,860) 123,206 (447,500) 45,500 45,500 21 Services 3,419,559 1,478,061 1,556,552 1,103,475 1,144,164 22 Supplies 184,085 77,113 79,568 18,200 18,488
23 Maintenance 169,923 14,325 1,560 500 500
24 Taxes, Insurances & Contributions 1,159,192 1,271,431 1,515,124 1,633,555 1,772,722 25 Debt 605,927 1,158,687 2,167,846 2,613,022 2,606,923 26 Capital - 5,648 10,496 - -
29 Transfers 7,452,685 16,009,755 2,410,399 7,703,625 4,887,134 61 PEG access costs 26,622 30,113 64,480 34,200 35,568
Grand Total 12,820,134 20,168,338 7,358,525 13,152,077 10,510,999 0% 8%
0%
13%
0%
59%
0%
FY 26 Expenses by Category
Salaries & Benefits
Services
Supplies
Maintenance
Taxes, Insurances &
Contributions
Debt
Capital
Transfers
0% 11%
0%
17%
0%
47%
0%
FY 27 Expenses by Category
Salaries & Benefits
Services
Supplies
Maintenance
Taxes, Insurances &
Contributions
Debt
Capital
Transfers

Agenda Item #13.1.

Non Department Budget ‐ 4000
Account Number Description FY 23 Actual FY 24 Acutal FY 25 Estimated FY 26 Proposed FY 27 Proposed 101 General Fund
40 Non Departmental
101‐40‐00‐20‐07 Vacancy Factor                             ‐                             ‐                   (375,106)                             ‐                             ‐ 101‐40‐00‐20‐08 Post‐Employment Disbursement                       48,433                             ‐                             ‐                             ‐                             ‐ 101‐40‐00‐20‐15 Pay for Performance                             ‐                             ‐                       43,000                       32,000                       32,000 101‐40‐00‐20‐20 Temp/Part Time                             ‐                             (17)                             ‐                             ‐                             ‐ 101‐40‐00‐20‐40 FICA/Medicare                         3,705                             ‐                             ‐                             ‐                             ‐ 101‐40‐00‐20‐47 PERS Unfunded Liability                    272,948                             ‐                             ‐                             ‐                             ‐ 101‐40‐00‐20‐55 Health Insurance                         1,591                             ‐                             ‐                             ‐                             ‐ 101‐40‐00‐20‐65 SDI                            436                             ‐                             ‐                             ‐                             ‐ 101‐40‐00‐20‐71 Unemployment                       10,818                         2,265                             ‐                             ‐                             ‐ 101‐40‐00‐20‐89 Charity Event Reimbursement                         1,222                         1,502                       13,500                       13,500                       13,500 20 Salaries & Benefits                    339,151                         3,750                   (318,606)                       45,500                       45,500 101‐40‐00‐21‐10 Communications                         7,194                       30,172                         6,240                       38,800                       40,352 101‐40‐00‐21‐15 Postage                            684                            926                         1,040                         1,600                         1,664 101‐40‐00‐21‐27 Equipment Lease Exp                         7,967                         8,462                       10,400                       20,000                       20,800 101‐40‐00‐21‐30 Professional Contracts                            888                         2,461                       15,600                             ‐                             ‐ 101‐40‐00‐21‐31 Litigation Settlement                       50,000                             ‐                             ‐                             ‐                             ‐ 101‐40‐00‐21‐34 Muni Code Update                         3,230                             ‐                         3,120                             ‐                             ‐ 101‐40‐00‐21‐40 Professional Fees                         3,335                         5,816                         8,320                         6,000                         6,240 101‐40‐00‐21‐43 Penalties And Fines                         9,627                         2,174                         5,200                         5,000                         5,200 101‐40‐00‐21‐45 Other Contract Services                 1,950,907                    339,865                    412,338                       98,300                    102,232 101‐40‐00‐21‐46 Website Design                             ‐                             ‐                             ‐                             ‐                             ‐ 101‐40‐00‐21‐52 Facility Rental                    238,444                    219,718                    239,060                    239,556                    239,556 101‐40‐00‐21‐53 Memberships & Publications                         3,324                         4,796                         3,016                         3,570                         3,713 101‐40‐00‐21‐55 Training & Conference                            262                         2,000                             ‐                             ‐                             ‐ 21 Services                 2,275,862                    616,389                    704,334                    412,826                    419,757 101‐40‐00‐22‐07 Copies                         3,950                         2,766                         5,200                         3,700                         3,848 101‐40‐00‐22‐13 Office Supplies                            374                         1,956                         3,016                         4,000                         4,000 101‐40‐00‐22‐15 Special Department Supplies 15,573                                                2,188                         1,560                         3,500                         3,640 101‐40‐00‐22‐16 COVID‐19                       14,058                             ‐                             ‐                             ‐                             ‐ 101‐40‐00‐22‐17 Glass Fire                         4,370                             ‐                             ‐                             ‐                             ‐ 101‐40‐00‐22‐18 Employee Appreciation                         7,016                         1,576                       10,400                         7,000                         7,000 22 Supplies                       45,342                         8,487                       20,176                       18,200                       18,488 101‐40‐00‐23‐11 Maint Office Equip                             ‐                             ‐                         1,560                            500                            500 101‐40‐00‐23‐35 Software Maintenance                         3,945                       14,325                             ‐                             ‐                             ‐ 23 Maintenance                         3,945                       14,325                         1,560                            500                            500 101‐40‐00‐24‐05 Contributions                       80,754                    210,732                    238,465                    275,650                    286,676 101‐40‐00‐24‐07 Chamber of Commerce                    325,000                    175,000                    175,000                       75,000                       75,000 101‐40‐00‐24‐08 Leak Adjustment Contribution                             ‐                             ‐                         9,630                             ‐                             ‐ 101‐40‐00‐24‐24 Uncollectable Debt                             ‐                       20,110                             ‐                             ‐                             ‐ 101‐40‐00‐24‐25 Taxes & Other Charges                            536                              98                         6,420                         1,500                         1,500 101‐40‐00‐24‐45 REMIF/Block Party Insurance                    358,252                    392,858                    482,316                    572,785                    630,064 24 Taxes, Insurances & Contributions                    764,542                    798,798                    911,831                    924,935                    993,240 101‐40‐00‐29‐99 Transfer to other Funds                 1,052,939                    753,864                    736,439                    383,100                       33,100 29 Transfers                 1,052,939                    753,864                    736,439                    383,100                       33,100 101‐40‐00‐61‐00 PEG access costs                       26,622                       30,113                       64,480                       34,200                       35,568 61 PEG access costs                       26,622                       30,113                       64,480                       34,200                       35,568 00 Administration                 4,508,403                 2,225,726                 2,120,214                 1,819,261                 1,546,153

Agenda Item #13.1.

Non Department Budget ‐ 4000
Account Number Description FY 23 Actual FY 24 Acutal FY 25 Estimated FY 26 Proposed FY 27 Proposed 101‐40‐45‐25‐05 Retire Principal 61,284                                              61,225                        ‐ 29,615                              ‐ 101‐40‐45‐25‐15 Interest Expense 3,482                                                  1,939                             ‐ 395                              ‐ 25 Debt 64,766                                              63,163                        ‐ 30,010                              ‐ 45 Debt 64,766                                              63,163                        ‐ 30,010                              ‐ 216 Public Safety Impact
40 Non Departmental
216‐40‐00‐29‐99 Transfer to other Funds                             ‐                        ‐ 94,182                              ‐                              ‐ 29 Transfers                             ‐                        ‐ 94,182                              ‐                              ‐ 00 Administration                             ‐                        ‐ 94,182                              ‐                              ‐ 225 State Gas Tax 2105
40 Non Departmental
225‐40‐00‐29‐99 Transfer to other Funds                       30,964                             ‐                             ‐                       34,084                       35,107 29 Transfers                       30,964                             ‐                             ‐                       34,084                       35,107 00 Administration                       30,964                             ‐                             ‐                       34,084                       35,107 226 State Gas Tax 2106
40 Non Departmental
226‐40‐00‐29‐99 Transfer to other Funds                       57,152                             ‐                       21,506                       20,574                       21,191 29 Transfers                       57,152                             ‐                       21,506                       20,574                       21,191 00 Administration                       57,152                             ‐                       21,506                       20,574                       21,191 227 State Gas Tax 2107
40 Non Departmental
227‐40‐00‐29‐99 Transfer to other Funds                       21,042                             ‐                             ‐                       46,505                       47,900 29 Transfers                       21,042                             ‐                             ‐                       46,505                       47,900 00 Administration                       21,042                             ‐                             ‐                       46,505                       47,900 228 State Gas Tax 21075
40 Non Departmental
228‐40‐00‐29‐99 Transfer to other Funds                             ‐                             ‐                         2,020                         2,000                         2,000 29 Transfers                             ‐                             ‐                         2,020                         2,000                         2,000 00 Administration                             ‐                             ‐                         2,020                         2,000                         2,000 229 State Gas Tax 2103
40 Non Departmental
229‐40‐00‐29‐99 Transfer to other Funds                             ‐                             ‐                       54,585                       49,933                       51,431 29 Transfers                             ‐                             ‐                       54,585                       49,933                       51,431 00 Administration                             ‐                             ‐                       54,585                       49,933                       51,431 230 RMRA
40 Non Departmental
230‐40‐00‐29‐99 Transfer to Other Funds                    122,427                             ‐                    136,172                    136,245                    140,332 29 Transfers                    122,427                             ‐                    136,172                    136,245                    140,332 00 Administration                    122,427                             ‐                    136,172                    136,245                    140,332

Agenda Item #13.1.

Non Department Budget ‐ 4000
Account Number Description FY 23 Actual FY 24 Acutal FY 25 Estimated FY 26 Proposed FY 27 Proposed 240 Measure T
40 Non Departmental
240‐40‐00‐29‐99 Transfer to Other Funds                    706,719                 1,638,693                 1,232,500                 1,600,500                 1,381,800 29 Transfers                    706,719                 1,638,693                 1,232,500                 1,600,500                 1,381,800 00 Administration                    706,719                 1,638,693                 1,232,500                 1,600,500                 1,381,800 290 Tourism Improvement District
40 Non Departmental
290‐40‐00‐21‐41 County Share of TID                    468,850                    463,104                    630,891                    504,657                    529,890 290‐40‐00‐21‐49 Local Share of TID                    158,395                    157,130                    157,723                    170,492                    179,017 21 Services                    627,246                    620,234                    788,614                    675,149                    708,907 290‐40‐00‐29‐99 Transfer to other Funds                         4,999                         6,066                         6,309                         6,820                         7,161 29 Transfers                         4,999                         6,066                         6,309                         6,820                         7,161 00 Administration                    632,245                    626,300                    794,923                    681,969                    716,068 420 1996 GO Bonds
40 Non Departmental
421‐40‐00‐29‐99 Transfer to Other Funds                             ‐                             ‐                             ‐                             ‐                       12,361 29 Transfers                             ‐                             ‐                             ‐                             ‐                       12,361 00 Administration                             ‐                             ‐                             ‐                             ‐                       12,361 420‐40‐45‐25‐15 Interest Expense                           (479)                             ‐                             ‐                             ‐                             ‐ 25 Debt                           (479)                             ‐                             ‐                             ‐                             ‐ 45 Debt                           (479)                             ‐                             ‐                             ‐                             ‐ 421 2022 GO Bonds
40 Non Departmental
421‐40‐00‐29‐99 Transfer to Other Funds                             ‐                             ‐                             ‐                 3,733,302                 1,664,189 29 Transfers                             ‐                             ‐                             ‐                 3,733,302                 1,664,189 00 Administration                             ‐                             ‐                             ‐                 3,733,302                 1,664,189 421‐40‐45‐21‐30 Professional Fees                    201,804                         3,950                             ‐                             ‐                             ‐ 21 Services                    201,804                         3,950                             ‐                             ‐                             ‐ 421‐40‐45‐25‐05 Retire Principal                             ‐                             ‐                             ‐                       85,000                       90,000 421‐40‐45‐25‐15 Interest Expense                       67,855                    265,949                             ‐                    264,038                    259,363 25 Debt                       67,855                    265,949                             ‐                    349,038                    349,363 45 Debt                    269,659                    269,899                             ‐                    349,038                    349,363 561 Water Enterprise
40 Non Departmental
561‐40‐00‐20‐07 Vacancy Factor                             ‐                             ‐                     (73,842)                             ‐                             ‐ 561‐40‐00‐20‐45 Pension Expense                   (303,135)                       85,784                             ‐                             ‐                             ‐ 561‐40‐00‐20‐47 PERS Unfunded Liability                       54,590                             ‐                             ‐                             ‐                             ‐ 20 Salaries & Benefits                   (248,546)                       85,784                     (73,842)                             ‐                             ‐ 561‐40‐00‐21‐10 Communications                         1,788                         3,391                         2,080                             ‐                             ‐ 561‐40‐00‐21‐15 Postage                            169                            281                            260                             ‐                             ‐ 561‐40‐00‐21‐27 Equipment Lease Exp                         5,698                         5,546                         8,736                             ‐                             ‐

Agenda Item #13.1.

Non Department Budget ‐ 4000
Account Number Description FY 23 Actual FY 24 Acutal FY 25 Estimated FY 26 Proposed FY 27 Proposed 561‐40‐00‐21‐31 Litigation Settlement 100,000                                         ‐ 100,000                              ‐                              ‐ 561‐40‐00‐21‐40 Professional Fees                             ‐                          ‐ 1,112                              ‐                              ‐ 561‐40‐00‐21‐45 Other Contract Services                              ‐ ‐                                                       ‐ 2,490                              ‐ 21 Services 107,654                                        110,330                       13,566                             ‐                             ‐ 561‐40‐00‐22‐07 Copies                         2,436                         1,386                         2,600                             ‐                             ‐ 561‐40‐00‐22‐13 Office Supplies                            247                            985                         5,928                             ‐                             ‐ 561‐40‐00‐22‐15 Special Department Supplies                         1,868                            511                         1,560                             ‐                             ‐ 22 Supplies                         4,550                         2,882                       10,088                             ‐                             ‐ 561‐40‐00‐24‐24 Uncollectable Debt                             ‐                             (50)                             ‐                             ‐                             ‐ 561‐40‐00‐24‐45 REMIF/Block Party Insurance                    190,676                    231,105                    301,646                    354,310                    389,741 24 Taxes, Insurances & Contributions                    190,676                    231,055                    301,646                    354,310                    389,741 561‐40‐00‐29‐99 Transfer to other Funds                             ‐                    879,641                    220,868                    822,825                    822,825 29 Transfers                             ‐                    879,641                    220,868                    822,825                    822,825 00 Administration                       54,335                 1,309,692                    472,326                 1,177,135                 1,212,566 561‐40‐10‐29‐40 Depreciation Expense                    857,694                    869,177                             ‐                             ‐                             ‐ 29 Transfers                    857,694                    869,177                             ‐                             ‐                             ‐ 10 Water Enterprise                    857,694                    869,177                             ‐                             ‐                             ‐ 561‐40‐45‐21‐40 Professional Fees                         4,534                         3,125                       10,400                         8,000                         8,000 561‐40‐45‐21‐41 Cost of Issuance                             ‐                             ‐                             ‐                             ‐                             ‐ 21 Services                         4,534                         3,125                       10,400                         8,000                         8,000 561‐40‐45‐25‐05 Retire Principal                             ‐                             ‐                    717,539                    739,678                    761,217 561‐40‐45‐25‐15 Interest Expense                    279,138                    262,457                    574,482                    660,925                    634,432 25 Debt                    279,138                    262,457                 1,292,021                 1,400,603                 1,395,649 45 Debt                    283,672                    265,582                 1,302,421                 1,408,603                 1,403,649 571 Sewer Enterprise
40 Non Departmental
571‐40‐00‐20‐07 Vacancy Factor                             ‐                             ‐                     (55,052)                             ‐                             ‐ 571‐40‐00‐20‐45 Pension Expense                   (327,035)                       28,609                             ‐                             ‐                             ‐ 571‐40‐00‐20‐47 PERS Unfunded Liability                       36,393                             ‐                             ‐                             ‐                             ‐ 20 Salaries & Benefits                   (290,642)                       28,609                     (55,052)                             ‐                             ‐ 571‐40‐00‐21‐10 Communication                         1,788                         3,401                         2,080                             ‐                             ‐ 571‐40‐00‐21‐15 Postage                            169                            281                            260                             ‐                             ‐ 571‐40‐00‐21‐27 Equipment Lease Exp                         5,905                         5,546                         6,760                             ‐                             ‐ 571‐40‐00‐21‐40 Professional Fees                             ‐                         1,018                             ‐                             ‐                             ‐ 571‐40‐00‐21‐45 Other Contract Services                             ‐                             ‐                         2,371                             ‐                             ‐ 21 Services                         7,862                       10,247                       11,471                             ‐                             ‐ 571‐40‐00‐22‐07 Copies                         2,228                         1,386                         3,640                             ‐                             ‐ 571‐40‐00‐22‐13 Office Supplies                            247                            881                         2,600                             ‐                             ‐ 571‐40‐00‐22‐15 Special Department Supplies                         1,800                            511                         1,560                             ‐                             ‐ 22 Supplies                         4,275                         2,778                         7,800                             ‐                             ‐ 571‐40‐00‐24‐45 REMIF/Block Party Insurance                    190,377                    230,777                    301,646                    354,310                    389,741 24 Taxes, Insurances & Contributi                    190,377                    230,777                    301,646                    354,310                    389,741

Agenda Item #13.1.

Non Department Budget ‐ 4000
Account Number Description FY 23 Actual FY 24 Acutal FY 25 Estimated FY 26 Proposed FY 27 Proposed 571‐40‐00‐29‐99 Transfer to other Funds 3,717,052                                 ‐ 10,277,667                                                 657,737                    657,737 29 Transfers 3,717,052                                 ‐ 10,277,667                                                 657,737                    657,737 00 Administration                 3,628,924               10,550,078                    265,866                 1,012,047                 1,047,478 571‐40‐10‐29‐40 Depreciation Expense                    293,601                    151,981                             ‐                             ‐                             ‐ 29 Transfers                    293,601                    151,981                             ‐                             ‐                             ‐ 10 Sewer Enterprise                    293,601                    151,981                             ‐                             ‐                             ‐ 571‐40‐45‐21‐40 Professional Fees                       14,133                         6,315                         6,240                         7,500                         7,500 571‐40‐45‐21‐41 Cost of Issuance                             ‐                       97,504                             ‐                             ‐                             ‐ 21 Services                       14,133                    103,819                         6,240                         7,500                         7,500 571‐40‐45‐25‐05 Retire Principal                             ‐                             ‐                    775,781                    442,131                    454,391 571‐40‐45‐25‐15 Interest Expense                    194,648                    567,118                       70,034                    421,250                    407,520 25 Debt                    194,648                    567,118                    845,815                    863,381                    861,911 45 Debt                    208,781                    670,937                    852,055                    870,881                    869,411 572 Wastewater Bond
40 Non Departmental
572‐40‐00‐29‐99 Transfer to other Funds                       25,418                             ‐                             ‐                             ‐                             ‐ 29 Transfers                       25,418                             ‐                             ‐                             ‐                             ‐ 00 Administration                       25,418                             ‐                             ‐                             ‐                             ‐ 581 Insurance Benefit Fund
40 Non Departmental
581‐40‐00‐20‐55 Health Insurance                         2,176                         5,062                             ‐                             ‐                             ‐ 20 Salaries & Benefits                         2,176                         5,062                             ‐                             ‐                             ‐ 00 Administration                         2,176                         5,062                             ‐                             ‐                             ‐ 582 Internal Service Garage Fund
40 Non Departmental
582‐40‐00‐29‐20 Fixed Asset Adjustments                     (65,975)                             ‐                             ‐                             ‐                             ‐ 582‐40‐00‐29‐99 Transfer to Other Funds                              ‐ ‐                              ‐                              ‐                              ‐ 29 Transfers (65,975)                      ‐                              ‐                              ‐                              ‐ 00 Administration (65,975)                      ‐                              ‐                              ‐                              ‐ 582‐40‐10‐29‐40 Depreciation Expense                       92,308                       87,293                             ‐                             ‐                             ‐ 29 Transfers                       92,308                       87,293                             ‐                             ‐                             ‐ 10 Internal Service Garage Fund                       92,308                       87,293                             ‐                             ‐                             ‐ 592 Equipment Replacement Fund
40 Non Departmental
592‐40‐00‐21‐30 Professional Contracts                             ‐                             ‐                             ‐                             ‐                             ‐ 592‐40‐00‐21‐45 Other Contract Services                    142,268                         9,966                       21,927                             ‐                             ‐ 21 Services                    142,268                         9,966                       21,927                             ‐                             ‐ 592‐40‐00‐22‐12 Computer Equipment                       11,225                       62,966                       41,504                             ‐                             ‐ 22 Supplies                       11,225                       62,966                       41,504                             ‐                             ‐

Agenda Item #13.1.

Non Department Budget ‐ 4000
Account Number Description FY 23 Actual FY 24 Acutal FY 25 Estimated FY 26 Proposed FY 27 Proposed 592‐40‐00‐26‐30 Captial Equipment                             ‐                         5,648                        ‐ 10,496                              ‐ 26 Capital                             ‐                         5,648                        ‐ 10,496                              ‐ 592‐40‐00‐29‐99 Transfer to other Funds                             ‐                        ‐ 48,843                              ‐                              ‐ 29 Transfers                             ‐                        ‐ 48,843                              ‐                              ‐ 00 Administration 153,493                                        127,423                        ‐ 73,927                              ‐ 593 Fire Equipment Replacement
40 Non Departmental
593‐40‐00‐29‐99 Transfer to other Funds                             ‐                     ‐ 811,911                              ‐                              ‐ 29 Transfers                             ‐                    811,911                             ‐                             ‐                             ‐ 00 Administration                             ‐                    811,911                             ‐                             ‐                             ‐ 700 Flood Control Capital
40 Non Departmental
700‐40‐00‐29‐99 Transfer to other Funds                         6,182                         9,214                             ‐                       10,000                       10,000 29 Transfers                         6,182                         9,214                             ‐                       10,000                       10,000 00 Administration                         6,182                         9,214                             ‐                       10,000                       10,000 734 Park Impact
40 Non Departmental
734‐40‐00‐29‐99 Transfer to other Funds                             ‐                    311,196                             ‐                             ‐                             ‐ 29 Transfers                             ‐                    311,196                             ‐                             ‐                             ‐ 00 Administration                             ‐                    311,196                             ‐                             ‐                             ‐ 740 Traffic Mitigation Impact
40 Non Departmental
740‐40‐00‐29‐99 Transfer to other Funds                             ‐                         6,772                             ‐                             ‐                             ‐ 29 Transfers                             ‐                         6,772                             ‐                             ‐                             ‐ 00 Administration                             ‐                         6,772                             ‐                             ‐                             ‐ 742 Storm Drain Improvement
40 Non Departmental
742‐40‐00‐29‐99 Transfer to other Funds                         4,906                             ‐                             ‐                    200,000                             ‐ 29 Transfers                         4,906                             ‐                             ‐                    200,000                             ‐ 00 Administration                         4,906                             ‐                             ‐                    200,000                             ‐ 751 Affordable Housing
40 Non Departmental
751‐40‐00‐24‐10 Turley Flats Contribution                         9,998                             ‐                             ‐                             ‐                             ‐ 751‐40‐00‐24‐12 963 Pope Street OTSH                         3,600                       10,800                             ‐                             ‐                             ‐ 24 Taxes, Insurances & Contributions                       13,598                       10,800                             ‐                             ‐                             ‐ 00 Administration                       13,598                       10,800                             ‐                             ‐                             ‐ 763 Water Capital Project
40 Non Departmental
763‐40‐00‐29‐99 Transfer to other Funds                    172,290                       21,961                             ‐                             ‐                             ‐ 29 Transfers                    172,290                       21,961                             ‐                             ‐                             ‐

Agenda Item #13.1.

Non Department Budget ‐ 4000
Account Number Description FY 23 Actual FY 24 Acutal FY 25 Estimated FY 26 Proposed FY 27 Proposed 00 Administration                    172,290                       21,961                             ‐                             ‐                             ‐ 764 Water Impact
40 Non Departmental
764‐40‐00‐29‐99 Transfer to other Funds                         6,398                             ‐                             ‐                             ‐                             ‐ 29 Transfers                         6,398                             ‐                             ‐                             ‐                             ‐ 00 Administration                         6,398                             ‐                             ‐                             ‐                             ‐ 774 Sewer Impact
40 Non Departmental
774‐40‐00‐29‐99 Transfer to other Funds                    669,435                       41,294                             ‐                             ‐                             ‐ 29 Transfers                    669,435                       41,294                             ‐                             ‐                             ‐ 00 Administration                    669,435                       41,294                             ‐                             ‐                             ‐ Grand Total               12,820,134               20,168,338                 7,358,525               13,152,077               10,510,999

Agenda Item #13.1.

Description Object
Code
Total
Budgeted
Equipment Lease 2127 101 561 571 421
Copiers 20,000 - - - 20,000
TOTAL - Equipment Lease 2127 $ 20,000 $ - $ - $ - $ 20,000 Professional Fees 2140 101 561 571 421
Fingerprinting - reimbursed 6,000 - - - 6,000
TOTAL - Professional Fees 2140 $ 6,000 $ - $ - $ - $ 6,000 Other Contract Services 2145 101 561 571 421
Napa County ITS (GIS) 1,200 - - - 1,200
NVTA - JPA Membership 11,400 - - - 11,400
NVTA - Annual Capital Contribution 5,000 - - - 5,000
Fair Housing Napa Valley 25,000 - - - 25,000
Fair Housing Napa Valley - Annual
Presentation 1,500 - - - 1,500
Offsite Record Storage 2,400 - - - 2,400
Panic Buttons Quarterly Fees 1,800 - - - 1,800
Miscellaneous Contracts 50,000 - - - 50,000
TOTAL - Other Contract Services 2145 $ 98,300 $ - $ - $ - $ 98,300 Facility Rentals 2152 101 561 571 421
Vintage Hall 13,500 - - - 13,500
Napa Valley College 226,056 - - - 226,056
TOTAL - Facility Rentals 2153 $ 239,556 $ - $ - $ - $ 239,556 Memberships & Publications 2153 101 561 571 421
BMI 450 - - - 450
ABAG 3,120 - - - 3,120
TOTAL - Memberships & Publications 2153 $ 3,570 $ - $ - $ - $ 3,570 Copies 2207 101 561 571 421
Administration (includes large format) 3,700 - - - 3,700 TOTAL - Copies 2207 $ 3,700 $ - $ - $ - $ 3,700
Special Department Supplies 2215 101 561 571 421
Misc. Supplies 3,500 - - - 3,500
TOTAL - Special Department Supplies 2215 $ 3,500 $ - $ - $ - $ 3,500 Contributions 2405 101 561 571 421
Housing Authority (Housing Services) 62,350 - - - 62,350 NVTA (Fare Box Match) 57,300 - - - 57,300
LAFCO 28,000 - - - 28,000
Leadership Napa Valley 3,000 - - - 3,000
CARES Programs 85,000 - - - 85,000
Leak Adjustment Programs 15,000 - - - 15,000
Additional Contributions 25,000 - - - 25,000
TOTAL - Contributions 2405 $ 275,650 $ - $ - $ - $ 275,650 NON-DEPARTMENTAL - 4000
FY26 EXPENSE DETAIL
Funding Source and
Amount Per Funding Source

Agenda Item #13.1.

Description Object
Code
Total
Budgeted
NON-DEPARTMENTAL - 4000
FY26 EXPENSE DETAIL
Funding Source and
Amount Per Funding Source
REMIF/Block Party Insurance 2445
101
44%
561
28%
571
28% 421
General Liability Insurance 318,202 202,492 202,492 - 723,186 Property 150,839 95,988 95,988 - 342,815
Pollution 1,424 906 906 - 3,236
Cyber 6,128 3,900 3,900 - 13,928
Crime 6,026 3,835 3,835 - 13,696
Difference In Condition (Earthquake and
Flood) 64,584 41,099 41,099 - 146,782
DOT Random Drug and Alcohol Testing 330 210 210 - 750
Deadly Weapons 554 - - - 554
Workers Comp Deductible 11,000 - - - 11,000
Liability Deductibles 9,240 5,880 5,880 - 21,000
Employee Assistance Plan (EAP) 4,458 - - - 4,458
TOTAL - REMIF/Block Party Insurance 2445 $ 572,785 $ 354,310 $ 354,310 $ - $ 1,281,405 Transfer to Other Funds 2999 101 561 571 421
Streets Fund 741 - Measure T Class 1
Trails 6.67% 350,000 - - - 350,000
Harvest Festival - Fund 287 33,100 - - - 33,100
TOTAL - Transfers to Other Funds 2999 $ 383,100 $ - $ - $ - $ 383,100 PEG Access Costs 6100 101 561 571 421
PEG Pass Through from Comcast 23,000 - - - $ 23,000
City Council/Planning Commission Regular
Meetings 11,200 - - - $ 11,200
TOTAL - PEG Access Costs $ 34,200 $ - $ - $ 34,200

Agenda Item #13.1.

Description Object
Code
Total
Budgeted
NON-DEPARTMENTAL - 4000
FY26 EXPENSE DETAIL
Funding Source and
Amount Per Funding Source
Retire Principal (4045) 2505 101 561 571 421
GO Bond - - - 85,000 85,000
TOTAL - Retire Principal 2505 $ - $ - $ - $ 85,000
Interest Expense (4045) 2515 101 561 571 421
GO Bond - - - 264,038 264,038
TOTAL - Interest Expense 2515 $ - $ - $ - $ 264,038
Professional Fees (4045) 2140 101 561 $ 571 $ 421
- 8,000 - 8,000
TOTAL - Professional Fees 2140 $ - $ 8,000 $ - $ 8,000
Retire Principal (4045) 2505 561
Chase -Loan Agreement - 446,200 - - 446,200
Water/Wastewater Bond 2012B - 293,478 - - 293,478
Water Bond 2024 - - - - -
TOTAL - Retire Principal 2505 $ - $ 739,678 $ - $ 739,678 Interest Expense (4045) 2515 561
Chase -Loan Agreement - 82,551 - - 82,551
Water/Wastewater Bond 2012B - 119,074 - - 119,074
Water Bond 2024 - 459,300 - - 459,300
TOTAL - Interest Expense 2515 $ - $ 660,925 $ - $ - $ 660,925 Professional Fees (4045) 2140 571
- - 7,500 7,500
TOTAL - Professional Fees 2140 $ - $ - $ 7,500 $ 7,500
Retire Principal (4045) 2505 571
Wastewater Revenue Bond 2005B - - 110,000 - 110,000
Water/Wastewater Bond 2012B - - 81,522 - 81,522
2023 Installment Agreement - - 103,000 - 103,000
USDA Loan - - 147,609 - 147,609
TOTAL - Retire Principal 2505 $ - $ - $ 442,131 $ - $ 442,131 Interest Expense (4045) 2515 571
Wastewater Revenue Bond 2005B - - 29,750 - 29,750
Water/Wastewater Bond 2012B - - 33,076 - 33,076
2023 Installment Agreement - - 150,810 - 150,810
USDA Loan - - 207,614 - 207,614
TOTAL - Interest Expense 2515 $ - $ - $ 421,250 $ - $ 421,250 421 - GO Bond Debt Service (4045)
561 - Water Debt Service (4045)
571 - Waste Water Debt Service (4045)

Agenda Item #13.1.

Description Object
Code
Total
Budgeted
Equipment Lease 2127 101 561 571 421
Copiers 20,800 - - - 20,800
TOTAL - Equipment Lease 2127 $ 20,800 $ - $ - $ - $ 20,800 Professional Fees 2140 101 561 571 421
Fingerprinting - reimbursed 6,240 - - - 6,240
TOTAL - Professional Fees 2140 $ 6,240 $ - $ - $ - $ 6,240 Other Contract Services 2145 101 561 571 421
Napa County ITS (GIS) 1,248 - - - 1,248
NVTA - JPA Membership 11,856 - - - 11,856
NVTA - Annual Capital Contribution 5,200 - - - 5,200
Fair Housing Napa Valley 26,000 - - - 26,000
Fair Housing Napa Valley - Annual
Presentation 1,560 - - - 1,560
Offsite Record Storage 2,496 - - - 2,496
Panic Buttons Quarterly Fees 1,872 - - - 1,872
Miscellaneous Contracts 52,000 - - - 52,000
TOTAL - Other Contract Services 2145 $ 102,232 $ - $ - $ - $ 102,232 Facility Rentals 2152 101 561 571 421
Vintage Hall 13,500 - - - 13,500
Napa Valley College 226,056 - - - 226,056
TOTAL - Facility Rentals 2153 $ 239,556 $ - $ - $ - $ 239,556 Memberships & Publications 2153 101 561 571 421
BMI 468 - - - 468
ABAG 3,245 - - - 3,245
TOTAL - Memberships & Publications 2153 $ 3,713 $ - $ - $ - $ 3,713 Copies 2207 101 561 571 421
Administration (includes large format) 3,848 - - - 3,848 TOTAL - Copies 2207 $ 3,848 $ - $ - $ - $ 3,848
Special Department Supplies 2215 101 561 571 421
Misc. Supplies 3,640 - - - 3,640
TOTAL - Special Department Supplies 2215 $ 3,640 $ - $ - $ - $ 3,640 Contributions 2405 101 561 571 421
Housing Authority (Housing Services) 64,844 - - - 64,844 NVTA (Fare Box Match) 59,592 - - - 59,592
LAFCO 29,120 - - - 29,120
Leadership Napa Valley 3,120 - - - 3,120
CARES Programs 88,400 - - - 88,400
Leak Adjustment Programs 15,600 - - - 15,600
Additional Contributions 26,000 - - - 26,000
TOTAL - Contributions 2405 $ 286,676 $ - $ - $ - $ 286,676 NON-DEPARTMENTAL - 4000
FY27 EXPENSE DETAIL
Funding Source and
Amount Per Funding Source

Agenda Item #13.1.

Description Object
Code
Total
Budgeted
NON-DEPARTMENTAL - 4000
FY27 EXPENSE DETAIL
Funding Source and
Amount Per Funding Source
REMIF/Block Party Insurance 2445
101
44%
561
28%
571
28% 421
General Liability Insurance 350,022 222,741 222,741 - 795,505 Property 165,923 105,587 105,587 - 377,097
Pollution 1,566 997 997 - 3,560
Cyber 6,741 4,290 4,290 - 15,321
Crime 6,629 4,219 4,219 - 15,066
Difference In Condition (Earthquake and
Flood) 71,042 45,209 45,209 - 161,460
DOT Random Drug and Alcohol Testing 363 231 231 - 825
Deadly Weapons 609 - - - 609
Workers Comp Deductible 12,100 - - - 12,100
Liability Deductibles 10,164 6,468 6,468 - 23,100
Employee Assistance Plan (EAP) 4,904 - - - 4,904
TOTAL - REMIF/Block Party Insurance 2445 $ 630,064 $ 389,741 $ 389,741 $ - $ 1,409,546 Transfer to Other Funds 2999 101 561 571 421
Harvest Festival - Fund 287 33,100 - - - 33,100
TOTAL - Transfers to Other Funds 2999 $ 33,100 $ - $ - $ - $ 33,100 PEG Access Costs 6100 101 561 571 421
PEG Pass Through from Comcast 23,920 - - - $ 23,920
City Council/Planning Commission Regular
Meetings 11,648 - - - $ 11,648
TOTAL - PEG Access Costs $ 35,568 $ - $ - $ 35,568

Agenda Item #13.1.

Description Object
Code
Total
Budgeted
NON-DEPARTMENTAL - 4000
FY27 EXPENSE DETAIL
Funding Source and
Amount Per Funding Source
Retire Principal (4045) 2505 101 561 571 421
GO Bond - - - 90,000 90,000
TOTAL - Retire Principal 2505 $ - $ - $ - $ 90,000
Interest Expense (4045) 2515 101 561 571 421
GO Bond - - - 259,363 259,363
TOTAL - Interest Expense 2515 $ - $ - $ - $ 259,363
Professional Fees (4045) 2140 101 561 $ 571 $ 421
- 8,000 - 8,000
TOTAL - Professional Fees 2140 $ - $ 8,000 $ - $ 8,000
Retire Principal (4045) 2505 561
Chase -Loan Agreement - 456,000 - - 456,000
Water/Wastewater Bond 2012B - 305,217 - - 305,217
Water Bond 2024 - - - - -
TOTAL - Retire Principal 2505 $ - $ 761,217 $ - $ 761,217 Interest Expense (4045) 2515 561
Chase -Loan Agreement - 70,732 - - 70,732
Water/Wastewater Bond 2012B - 104,400 - - 104,400
Water Bond 2024 - 459,300 - - 459,300
TOTAL - Interest Expense 2515 $ - $ 634,432 $ - $ - $ 634,432 Professional Fees (4045) 2140 571
- - 7,500 7,500
TOTAL - Professional Fees 2140 $ - $ - $ 7,500 $ 7,500
Retire Principal (4045) 2505 571
Wastewater Revenue Bond 2005B - - 115,000 - 115,000
Water/Wastewater Bond 2012B - - 84,783 - 84,783
2023 Installment Agreement - - 107,000 - 107,000
USDA Loan - - 147,609 - 147,609
TOTAL - Retire Principal 2505 $ - $ - $ 454,392 $ - $ 454,392 Interest Expense (4045) 2515 571
Wastewater Revenue Bond 2005B - - 24,828 - 24,828
Water/Wastewater Bond 2012B - - 29,000 - 29,000
2023 Installment Agreement - - 146,078 - 146,078
USDA Loan - - 207,614 - 207,614
TOTAL - Interest Expense 2515 $ - $ - $ 407,520 $ - $ 407,520 421 - GO Bond Debt Service (4045)
561 - Water Debt Service (4045)
571 - Waste Water Debt Service (4045)

Agenda Item #13.1.

PAGE 15
Community Services

Agenda Item #13.1.

PAGE 16
Library

Agenda Item #13.1.

Library
Expenses by Fund and Category
Fund Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 26 Proposed 101 General Fund 908,442 880,855 1,034,589 1,065,561 1,103,175 218 Public Library Foundation - 1,299 1,365 - -
219 CLSA State Library Grant - - 1,404 - -
380 Friends and Foundation 134,393 128,715 160,203 150,000 150,000 382 Martin Estate Trust 800 800 936 936 936
384 Tweed Trust 33,996 50,391 52,000 52,000 52,000
Grand Total 1,077,630 1,062,059 1,250,498 1,268,497 1,306,111 Object Code Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 46 Library
20 Salaries & Benefits 776,036 764,863 873,429 879,868 915,566 21 Services 167,289 161,123 196,406 210,093 210,881
22 Supplies 121,050 127,836 146,900 140,500 141,128
23 Maintenance 1,184 4,932 19,236 25,536 26,036
24 Taxes, Insurances & Contributions 12,072 - 13,161 12,500 12,500 Grand Total 1,077,630 1,058,754 1,249,133 1,268,497 1,306,111 69%
17%
11%
2% 1%
FY 26 Expenses by Category
Salaries & Benefits
Services
Supplies
Maintenance
Taxes, Insurances &
Contributions
70%
16%
11%
2% 1%
FY 27 Expenses by Category
Salaries & Benefits
Services
Supplies
Maintenance
Taxes, Insurances &
Contributions

Agenda Item #13.1.

Library Budget - 4600
Account Number Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 101 General Fund
46 Library
101-46-00-20-10 Salary-Regular 402,091 409,481 442,011 423,151 435,846 101-46-00-20-20 Temp/Part Time 56,929 56,206 73,387 74,144 76,368 101-46-00-20-30 Overtime 1,359 1,219 3,500 3,500
101-46-00-20-37 Holiday Pay 955 1,150 2,669 2,840 2,925 101-46-00-20-40 FICA/Medicare 34,808 35,214 38,391 39,158 40,333 101-46-00-20-45 Employer PERS 35,189 30,144 45,116 37,152 38,267 101-46-00-20-47 PERS Unfunded Liability 50,248 41,939 45,401 48,737 50,199 101-46-00-20-55 Health Insurance 88,623 83,977 107,896 130,744 143,818 101-46-00-20-61 Workers Comp 38,986 36,707 34,872 37,156 40,872 101-46-00-20-65 SDI 3,909 3,142 4,318 5,078 5,230
101-46-00-20-75 Deferred Comp 3,771 2,324 7,141 6,801 6,801 101-46-00-20-85 Auto Allowance 2,343 1,357 2,520 2,400 2,400 101-46-00-20-96 Education Reimbursement - - - 1,500 1,500 20 Salaries & Benefits 719,211 702,859 803,722 812,361 848,059 101-46-00-21-10 Communications 5,348 4,198 11,960 9,500 6,760 101-46-00-21-15 Postage 47 9 520 500 500
101-46-00-21-22 Utilities 61,654 43,252 83,200 70,000 70,000 101-46-00-21-27 Equipment Lease Exp 5,552 6,122 10,400 10,000 10,400 101-46-00-21-43 Penalties And Fines 45 - - - -
101-46-00-21-45 Other Contract Services 91,104 100,883 80,830 110,000 113,128 101-46-00-21-53 Memberships & Publications - - - 1,000 1,000 101-46-00-21-55 Training & Conference 1,322 4,565 7,000 7,000 7,000 21 Services 165,072 159,029 193,910 208,000 208,788
101-46-00-22-07 Copies 2,790 2,445 3,120 3,000 3,120
101-46-00-22-12 Computer Equipment 5,905 3,934 4,576 5,000 5,200 101-46-00-22-13 Office Supplies 1,204 1,451 1,560 1,500 1,560 101-46-00-22-15 Special Department Supplies 1,803 5,183 6,240 6,200 6,448 101-46-00-22-16 Library Materials - - - 2,400 2,400
101-46-00-22-17 Library Programming - - - 5,600 5,600
22 Supplies 11,703 13,014 15,496 23,700 24,328
101-46-00-23-11 Maint Office Equip - - - - -
101-46-00-23-35 Software Maintenance 384 3,947 8,300 9,000 9,500 23 Maintenance 384 3,947 8,300 9,000 9,500
101-46-00-24-25 Taxes & Other Charges 12,072 - 13,161 12,500 12,500 24 Taxes, Insurances & Contributi 12,072 - 13,161 12,500 12,500 101-46-00-26-40 Furniture & Fixtures - 2,006 - - -
26 Capital - 2,006 - - -
00 Administration 908,442 880,855 1,034,589 1,065,561 1,103,175 218 Public Library Foundation
46 Library
218-46-00-26-40 Furniture & Fixtures - 1,299 1,365 - -
26 Capital - 1,299 1,365 - -
00 Administration - 1,299 1,365 - -

Agenda Item #13.1.

Library Budget - 4600
Account Number Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 219 CLSA State Library Grant
46 Library
219-46-00-22-12 Computer Equipment - - 1,404 - -
22 Supplies - - 1,404 - -
00 Administration - - 1,404 - -
380 Friends and Foundation
46 Library
380-46-00-20-20 Temp/Part Time 50,274 55,186 61,665 60,000 60,000 380-46-00-20-30 Overtime - 18 - - -
380-46-00-20-37 Holiday Pay 2,402 2,324 3,088 2,710 2,710 380-46-00-20-40 FICA/Medicare 4,148 4,477 4,954 4,797 4,797 20 Salaries & Benefits 56,825 62,004 69,707 67,507 67,507 380-46-00-21-10 Communications 2,216 2,094 2,496 2,093 2,093 21 Services 2,216 2,094 2,496 2,093 2,093
380-46-00-22-15 Special Department Supplies - - - - -
380-46-00-22-16 Library Materials 60,482 55,950 62,400 60,400 60,400 380-46-00-22-40 Programming 14,869 7,472 15,600 - -
380-46-00-22-41 Youth Programs - 1,195 - 5,000 5,000
380-46-00-22-42 Spanish Language Programs - - - 2,500 2,500 380-46-00-22-43 Adult Programs - - - 2,500 2,500
22 Supplies 75,351 64,617 78,000 70,400 70,400
380-46-00-23-35 Software Maitenance - - 10,000 10,000 10,000 23 Maintenance - - 10,000 10,000 10,000
00 Administration 134,393 128,715 160,203 150,000 150,000 382 Martin Estate Trust
46 Library
382-46-00-23-35 Software Maintenance 800 800 936 936 936 23 Maintenance 800 800 936 936 936
00 Administration 800 800 936 936 936
384 Tweed Trust
46 Library
384-46-00-22-15 Special Department Supplies 4,606 - - - - 384-46-00-22-16 Library Materials 29,390 50,206 52,000 52,000 52,000 22 Supplies 33,996 50,206 52,000 52,000 52,000
384-46-00-23-35 Software Maintenance - 185 - - -
23 Maintenance - 185 - - -
00 Administration 33,996 50,391 52,000 52,000 52,000
Grand Total 1,077,630 1,062,059 1,250,498 1,268,497 1,306,111

Agenda Item #13.1.

Description Object
Code
Total
Budgeted
One time
Expenses
Communications 2110 101 380
Telephones 500 - 500 -
ICOE (Broadband Fees) 6,000 - 6,000 -
Verizon (Hotspots) 2,496 - 2,496 -
Internet Equipment Service Agreement 3,000 - 3,000 3,000 TOTAL - Communications 2110 9,500 $ $ 11,996 2,496 $ $ 3,000 Equipment Lease 2127 101 380
Copiers 10,000 - 10,000 -
TOTAL - Equipment Lease 2127 10,000 $ $ 10,000 - $ $ -
Other Contract Services 2145 101 380
Napa County MOU - ILS 36,400 - 36,400 -
NorthNet Cooperative 21,000 - 21,000 -
OCLC On-Line cataloging 3,500 - 3,500 -
ADT (EverOn - Security System) 4,700 - 4,700 -
STACKS Website 6,000 - 6,000 -
Self-Charge Licensing 3,000 - 3,000 -
myLIBRO app (ConverSight) 2,000 - 2,000 -
LibraryAware (NextReads/Emails) 1,600 - 1,600 -
Integrated Library Services 31,800 - 31,800
TOTAL - Other Contract Services 2145 110,000 $ $ 110,000 - $ $ - Training & Conference 2155 101 380
Conferences 6,000 - 6,000 -
Memberships 1,000 - 1,000 -
TOTAL - Training & Conference 2155 7,000 $ $ 7,000 - $ $ - Computer Equipment 2212 101 380
GoPrint Software 936 - 936 -
Userful/Public Computer Software 4,064 - 4,064 -
TOTAL - Computer Equipment 2212 5,000 $ $ 5,000 - $ $ - Special Department Supplies 2215 101 384
Supplies for Processing Material
(Labels, cases, barcodes, etc.) 4,100 4,100 -
Library Cards 2,100 - 2,100 -
TOTAL - Special Department Supplies 2215 6,200 $ $ 6,200 - $ $ - Funding Source
LIBRARY - 4600
FY 26 EXPENSE DETAIL

Agenda Item #13.1.

Description Object
Code
Total
Budgeted
One time
Expenses
Funding Source
LIBRARY - 4600
FY 26 EXPENSE DETAIL
Library Materials 2216 380 384
Print, Audiovisual, Digital Content 60,400 13,520 73,920 - Streaming Services (Kanopy, HOOPLA) 38,480 38,480 -
TOTAL - Library Materials 2216 60,400 $ $ 112,400 52,000 $ $ - Copies 2207 101 380
Copies made with leased copiers 3,000 - 3,000 -
TOTAL - Copies 2207 3,000 $ $ 3,000 - $ $ -
Software Maintenance 2335 101 382
Califa Group (Various Databases) 4,000 - 4,000 -
Brainfuse (Homework Database) 5,000 - 5,000 -
St. Helena Star Digital - 936 936 -
TOTAL - Software Maintenance 2335 9,000 $ $ 9,936 936 $ $ - TOTAL - One time Expenses $ 3,000

Agenda Item #13.1.

Description Object
Code
Total
Budgeted
Communications 2110 101 380
Telephones 500 - 500
ICOE (Broadband Fees) 6,000 - 6,000
Verizon (Hotspots) 2,496 - 2,496
TOTAL - Communications 2110 6,500 $ $ 2,496 $ 8,996
Equipment Lease 2127 101 380
Copiers 10,400 - 10,400
TOTAL - Equipment Lease 2127 10,400 $ $ 10,400 - $
Other Contract Services 2145 101 380
Napa County MOU - ILS 37,856 - 37,856
NorthNet Cooperative 21,840 - 21,840
OCLC On-Line cataloging 3,640 - 3,640
ADT (EverOn - Security System) 4,888 - 4,888
STACKS Website 6,240 - 6,240
Self-Charge Licensing 3,120 - 3,120
myLIBRO app (ConverSight) 2,080 - 2,080
LibraryAware (NextReads/Emails) 1,664 - 1,664
Integrated Library Services 31,800 - 31,800
TOTAL - Other Contract Services 2145 113,128 $ $ 113,128 - $ Training & Conference 2155 101 380
Conferences 6,000 - 6,000
Memberships 1,000 - 1,000
TOTAL - Training & Conference 2155 7,000 $ $ 7,000 - $
Computer Equipment 2212 101 380
GoPrint Software 973 - 936
Userful/Public Computer Software 4,227 - 4,227
TOTAL - Computer Equipment 2212 5,200 $ $ 5,163 - $
Special Department Supplies 2215 101 384
Supplies for Processing Material
(Labels, cases, barcodes, etc.) 4,300 4,300
Library Cards 2,148 - 2,148
TOTAL - Special Department Supplies 2215 6,448 $ $ 6,448 - $ LIBRARY - 4600
FY 27 EXPENSE DETAIL
Funding Source

Agenda Item #13.1.

Description Object
Code
Total
Budgeted
LIBRARY - 4600
FY 27 EXPENSE DETAIL
Funding Source
Library Materials 2216 380 384
Print, Audiovisual, Digital Content 60,400 13,520 73,920 Streaming Services (Kanopy, HOOPLA) 38,480 38,480
TOTAL - Library Materials 2216 60,400 $ $ 112,400 52,000 $ Copies 2207 101 380
Copies made with leased copiers 3,120 - 3,120
TOTAL - Copies 2207 3,120 $ $ 3,120 - $
Software Maintenance 2335 101 382
Califa Group (Various Databases) 4,160 - 4,160
Brainfuse (Homework Database) 5,200 - 5,200
St. Helena Star Digital - 936 936
TOTAL - Software Maintenance 2335 9,360 $ $ 10,296 936 $ TOTAL - One time Expenses

Agenda Item #13.1.

PAGE 18
Parks & Recreation

Agenda Item #13.1.

Parks & Recreation
Expenses by Fund and Category
Fund Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 101 General Fund 732,889 1,027,321 1,472,578 1,335,529 1,322,872 286 Bocce Ball 42,621 47,464 70,711 66,199 68,093
287 Harvest Festival 17,217 24,355 20,904 22,410 23,306 288 Fourth of July 15,141 59,083 55,640 23,475 23,475
289 Recreation Program 36,050 (1,280) - - -
734 Park Impact - - - 74,714 -
Grand Total 843,917 1,156,943 1,619,833 1,522,327 1,437,746 Object Code Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 47 Parks & Recreation
20 Salaries & Benefits 527,587 710,125 964,054 887,695 924,801 21 Services 183,328 295,478 315,728 361,338 288,259
22 Supplies 80,560 130,218 200,542 230,285 181,177
23 Maintenance 16,394 21,123 39,509 43,009 43,509
26 Capital - - 100,000 - -
29 Transfers 36,050 - - - -
Grand Total 843,917 1,156,944 1,619,833 1,522,327 1,437,746 24% 58%
15%
3%
FY 26 Expenses by Category
Salaries & Benefits
Services
Supplies
Maintenance
Capital
Transfers
64%
20%
13%
3%
FY 27 Expenses by Category
Salaries & Benefits
Services
Supplies
Maintenance
Capital
Transfers

Agenda Item #13.1.

Parks and Recreation Budget - 4728 and 4740
Account Number Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 101 General Fund
47 Parks & Recreation
101-47-12-21-45 Other Contract Services - 80,232 60,000 60,000 60,000 101-47-12-21-46 Website Support - 23,133 20,800 20,000 20,000 21 Services - 103,364 80,800 80,000 80,000
101-47-12-22-48 Citizen Academy - 319 10,400 400 400
- 319 10,400 400 400
12 Communications - 103,684 91,200 80,400 80,400
101-47-28-20-10 Salary-Regular 131,062 157,776 173,038 184,420 189,953 101-47-28-20-20 Temp/Part Time 26,739 12,355 - - -
101-47-28-20-30 Overtime 2,483 627 - - -
101-47-28-20-40 FICA/Medicare 12,380 13,135 13,237 12,533 12,909 101-47-28-20-45 Employer PERS 10,320 13,606 14,950 16,948 17,456 101-47-28-20-47 PERS Unfunded Liability 14,642 13,715 15,044 22,233 22,900 101-47-28-20-55 Health Insurance 23,291 26,063 29,534 30,621 33,683 101-47-28-20-61 Workers Comp 4,685 4,506 12,982 5,595 6,155 101-47-28-20-65 SDI 1,325 1,539 2,076 2,213 2,279
101-47-28-20-75 Deferred Comp 2,201 2,260 207 2,357 2,357 101-47-28-20-85 Auto Allowance 2,109 2,160 2,268 2,160 2,160 20 Salaries & Benefits 231,236 247,743 263,336 279,080 289,852 101-47-28-21-05 Advertising 96 20 312 300 300
101-47-28-21-10 Communications 2,423 3,467 6,760 6,760 6,760 101-47-28-21-15 Postage 9 - 104 104 104
101-47-28-21-30 Professional Contracts 1,646 2,858 4,680 12,500 12,500 101-47-28-21-42 Banking Fees 7,483 5,909 5,200 6,000 6,000 101-47-28-21-44 Online Transaction Fee 2,573 864 52 50 50 101-47-28-21-45 Other Contract Services 605 240 - - -
101-47-28-21-53 Memberships & Publications 226 867 1,560 1,560 1,560 101-47-28-21-55 Training & Conference 3,554 4,647 3,640 3,750 4,025 101-47-28-21-60 Other Travel - - 104 - -
21 Services 18,615 18,872 22,412 31,024 31,299
101-47-28-22-12 Office Equipment 2,415 272 3,120 3,120 3,120 101-47-28-22-13 Office Supplies 2,494 2,423 6,080 6,500 6,500 101-47-28-22-15 Special Department Supplies 2,729 2,450 780 - - 101-47-28-22-46 Summer Concerts 10,526 39,166 45,760 44,540 44,540 101-47-28-22-47 Holiday Events 11 7,015 7,280 7,500 7,500 22 Supplies 18,174 51,326 63,020 61,660 61,660
101-47-28-23-20 Misc. Park Enhancements 35 76 2,600 7,500 7,500 101-47-28-23-35 Software Maintenance - 402 9,000 8,000 8,500 23 Maintenance 35 478 11,600 15,500 16,000
101-47-28-26-40 Furniture & Fixtures - - 100,000 - -
26 Capital - - 100,000 - -
28 Recreation 268,059 318,420 460,368 387,264 398,811
101-47-40-20-10 Salary-Regular 119,523 195,287 339,212 235,528 242,594 101-47-40-20-20 Temp/Part Time 61,736 82,788 111,007 124,524 128,260 101-47-40-20-30 Overtime 8,044 8,901 1,680 7,500 7,725
101-47-40-20-37 Holiday Pay 930 1,667 2,108 2,280 2,348 101-47-40-20-40 FICA/Medicare 14,562 22,110 36,540 28,434 29,287 101-47-40-20-45 Employer PERS 9,136 17,710 29,029 16,780 17,283

Agenda Item #13.1.

Parks and Recreation Budget - 4728 and 4740
Account Number Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 101-47-40-20-47 PERS Unfunded Liability 10,144 15,420 27,280 22,012 22,672 101-47-40-20-55 Health Insurance 13,928 47,929 68,913 73,250 80,575 101-47-40-20-61 Workers Comp 20,642 20,635 23,516 39,165 43,082 101-47-40-20-65 SDI 1,203 2,025 4,078 2,916 3,003
101-47-40-20-75 Deferred Comp 194 248 2,189 3,243 3,243 101-47-40-20-85 Auto Allowance 117 220 2,020 2,520 2,520 20 Salaries & Benefits 260,159 414,938 647,572 558,152 582,593 101-47-40-21-05 Advertising 688 113 1,040 700 700
101-47-40-21-10 Communications 16,792 6,452 7,140 7,000 7,280 101-47-40-21-15 Postage 179 4 104 100 100
101-47-40-21-22 Utilities 915 933 1,404 1,404 1,460
101-47-40-21-40 Professional Fees - - 624 600 600
101-47-40-21-42 Banking Fees - - 1,040 1,000 1,040
101-47-40-21-44 Online Transaction Fee - - 520 500 520
101-47-40-21-45 Other Contract Services 117,272 101,825 125,306 122,000 122,000 101-47-40-21-52 Facility Rental 13,003 13,180 24,960 24,000 24,960 101-47-40-21-55 Training & Conference 2,386 438 624 600 600 101-47-40-21-60 Other Travel - 463 780 750 750
21 Services 151,235 123,408 163,542 158,654 160,010
101-47-40-22-11 Fingerprinting - - 312 - -
101-47-40-22-12 Computer Equipment 1,697 - - - -
101-47-40-22-13 Office Supplies 455 641 520 - -
101-47-40-22-15 Special Department Supplies 15,702 15,448 23,122 70,500 20,500 101-47-40-22-41 Supplies - Summer Camp 1,306 2,302 5,200 6,000 6,000 101-47-40-22-42 Supplies for sports programs 17,856 27,826 19,552 22,050 22,050 101-47-40-22-43 Transportation - - 12,480 10,000 10,000 101-47-40-22-45 Enrichment Program 1,250 (778) 31,200 25,000 25,000 22 Supplies 38,266 45,439 92,386 133,550 83,550
101-47-40-23-50 Vehicle Alloc Expense 15,168 20,152 17,509 17,509 17,509 23 Maintenance 15,168 20,152 17,509 17,509 17,509
40 Recreation 464,829 603,938 921,009 867,865 843,662
286 Bocce Ball
47 Parks & Recreation
286-47-28-20-10 Salary-Regular 7,600 8,765 9,471 10,246 10,553 286-47-28-20-20 Temp/Part Time 18,395 26,801 31,868 27,987 28,827 286-47-28-20-37 Holiday Pay - 416 - 1,060 1,092
286-47-28-20-40 FICA/Medicare 2,042 2,759 3,049 2,918 3,006 286-47-28-20-45 Employer PERS 714 903 831 1,015 1,045
286-47-28-20-47 PERS Unfunded Liability 813 762 836 1,332 1,372 286-47-28-20-55 Health Insurance 1,323 1,448 1,888 2,112 2,323 286-47-28-20-61 Workers Comp 4,990 5,258 4,995 3,419 3,761 286-47-28-20-65 SDI 76 85 71 123 127
286-47-28-20-75 Deferred Comp 123 126 12 131 131
286-47-28-20-85 Auto Allowance 117 120 126 120 120
20 Salaries & Benefits 36,192 47,443 53,146 50,463 52,357 286-47-28-21-05 Advertising - - 156 150 150
286-47-28-21-42 Banking Fees 1,066 108 1,040 1,040 1,040 286-47-28-21-44 Online Transaction Fee 264 59 146 146 146 286-47-28-21-45 Other Contract Services - - 208 - -
21 Services 1,330 168 1,550 1,336 1,336

Agenda Item #13.1.

Parks and Recreation Budget - 4728 and 4740
Account Number Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 286-47-28-22-13 Office Supplies - - 416 400 400
286-47-28-22-15 Special Department Supplies 3,908 (640) 5,200 4,000 4,000 22 Supplies 3,908 (640) 5,616 4,400 4,400
286-47-28-23-30 Maint Building/Grounds 1,191 493 10,400 10,000 10,000 23 Maintenance 1,191 493 10,400 10,000 10,000
28 Recreation 42,621 47,464 70,711 66,199 68,092
287 Harvest Festival
47 Parks & Recreation
287-47-28-21-42 Banking Fees 51 110 104 110 114
21 Services 51 110 104 110 114
287-47-28-22-15 Special Department Supplies 17,166 24,245 20,800 22,300 23,192 22 Supplies 17,166 24,245 20,800 22,300 23,192
28 Recreation 17,217 24,355 20,904 22,410 23,306
288 Fourth of July
47 Parks & Recreation
288-47-28-21-42 Banking Fees - - 520 - -
288-47-28-21-45 Other Contract Services 12,096 49,555 46,800 15,500 15,500 21 Services 12,096 49,555 47,320 15,500 15,500
288-47-28-22-15 Special Department Supplies 3,045 9,528 8,320 7,975 7,975 22 Supplies 3,045 9,528 8,320 7,975 7,975
28 Recreation 15,141 59,083 55,640 23,475 23,475
289 Recreation Program
47 Parks & Recreation
289-47-28-29-99 Transfer to Other Funds 36,050 - - - -
22 Transfers 36,050 - - - -
28 Recreation 36,050 - - - -
734 Park Impact
47 Parks & Recreation
734-47-28-21-45 Other Contract Services - - - 74,714 -
21 Services - - - 74,714 -
28 Recreation - - - 74,714 -
Grand Total 843,917 1,156,944 1,619,832 1,522,327 1,437,747

Agenda Item #13.1.

Description Object Code Funding
Source Total Budgeted One Time
Expenses
Professional Contracts 2130 101
Tree lighting ceremony (lighting, snow
machine, stage, etc.) 5,000 5,000
-
Holiday décor install 2,500 2,500 -
Event stage, lighting, professional services 5,000 5,000 - TOTAL - Professional Contracts 2130 12,500 $ $ 12,500 $ - Memberships & Publications 2153 101
CPRS (4 employees) 560 560 -
USTA 90 90 -
Miscellaneous Memberships 910 910 -
TOTAL - Memberships & Publications 2153 $ 1,560 $ 1,560 $ - Software Maintenance 2335 101
CivicRec Annual Fee 8,000 8,000 -
TOTAL - Software Maintenance 2335 $ 8,000 $ 8,000 $ -
Professional Fees 2140 101
Staff certifications 600 600 -
TOTAL - Professional Fees 2140 $ 600 $ 600 $ -
Other Contract Services 2145 101
Afterschool Instructors 48,000 50,000 -
Program Contracts- Sports, Aquatics 11,000 10,306 -
Camp Contracts 63,000 65,000 -
TOTAL - Other Contract Services 2145 122,000 $ $ 125,306 $ - Facility Rental 2152 101
School District & Community Rentals- Gym,
Fields, Halls,etc. 24,000 24,000
-
TOTAL - Facility Rental 2152 24,000 $ $ 24,000 $ -
Training and Conferences 2155 101
CPRS - Summer Staff Training 600 600 -
TOTAL - Training and Conferences 2155 $ 600 $ 600 $ -
PARKS & RECREATION - 4728/4740
FY 26 EXPENSE DETAIL
Recreation Program - 4728
Recreation Program - 4740

Agenda Item #13.1.

Description Object Code Funding
Source Total Budgeted One Time
Expenses
PARKS & RECREATION - 4728/4740
FY 26 EXPENSE DETAIL
Other Travel 2160 101
Fuel 750 750 -
TOTAL - Other Travel 2160 $ 750 $ 750 $ -
Special Department Supplies 2215 101
Direct Special Event Supplies 12,000 12,000 -
Equipment 5,000 5,000 -
Merchandise/Giveaways 3,500 3,500 -
Sesquicentennial Event 50,000 50,000
TOTAL - Special Department Supplies 2215 70,500 $ $ 70,500 $ - Supplies for Sports Programs 2242 101
Soccer Jerseys/Equipment 8,000 8,000 -
Baseball Jerseys/Equipment 3,500 3,500 -
Basketball Jerseys/Equipment 2,750 2,750 -
Adult Basketball Jerseys/Equipment 1,600 1,600 -
Men's League Softball 2,700 2,700 -
Volleyball Jerseys/Equipment 2,900 2,900 -
Pickleball Supplies 600 600 -
TOTAL - Supplies for Sports Programs 2242 22,050 $ $ 22,050 $ - Transportation 2243 101
Community Trips 7,000 7,000 -
Camp Field Trips 3,000 3,000 -
TOTAL - Professional Services 2243 10,000 $ $ 10,000 $ - Summer Camps 2241 101
Supplies $ 3,500 $ 3,500 -
Improvements to camp site $ 2,500 $ 2,500 -
TOTAL- Summer Camps 2241 $ 6,000 $ 6,000 $ -
Special Department Supplies 2215 286
Bocce Balls, Equipment 4,000 4,000 -
TOTAL - Special Department Supplies 2215 $ 4,000 $ 4,000 $ - Maint Building/Grounds 2330 286
Court Repairs (Replacing Boards and
Drainage) 10,000 10,000
-
TOTAL - Maint Building/Grounds 2330 10,000 $ $ 10,000 $ - Bocce Ball - 286

Agenda Item #13.1.

Description Object Code Funding
Source Total Budgeted One Time
Expenses
PARKS & RECREATION - 4728/4740
FY 26 EXPENSE DETAIL
Special Department Supplies 2215 287
Bathrooms 3,000 3,000 -
Interactive Activities 5,000 5,000 -
Banners 1,150 1,150 -
Supplies 1,500 1,500 -
Advertising 1,000 1,000 -
Bands/Sound 7,000 7,000 -
Miscellaneous 2,500 2,500 -
Marketing Supplies 1,150 1,150 -
TOTAL - Special Department Supplies 2215 22,300 $ $ 22,300 $ - Other Contract Services 2145 288
Fireworks Contract 10,000 10,000 -
Security Contract 5,500 5,500 -
TOTAL - Special Department Supplies 2215 15,500 $ $ 15,500 $ - Special Department Supplies 2215 288
Bands 2,250 2,250 -
Banners/Advertising 1,000 1,000 -
Interactive Elements 4,350 4,350 -
Supplies 750 750 -
Bathrooms 1,200 1,200 -
TOTAL - Special Department Supplies 2215 $ 9,550 $ 9,550 $ - Other Contract Services 2145 734
Parks & Recreation Master Plan 74,714 74,714 74,714
TOTAL - Other Contract Services 2145 74,714 $ $ 74,714 $ 74,714 One Time Expenses $ 74,714
Park Impact Fee - 4728
Harvest Festival - 287
4th of July - 288

Agenda Item #13.1.

Description Object Code Funding
Source
Total Budgeted
Professional Contracts 2130 101
Tree lighting ceremony (lighting, snow
machine, stage, etc.) 5,000 5,000
Holiday décor install 2,500 2,500
Event stage, lighting, professional services 5,000 5,000 TOTAL - Professional Contracts 2130 12,500 $ $ 12,500
Memberships & Publications 2153 101
CPRS (4 employees) 560 560
USTA 90 90
Miscellaneous Memberships 910 910
TOTAL - Memberships & Publications 2153 $ 1,560 $ 1,560 Software Maintenance 2335 101
CivicRec Annual Fee 8,500 8,500
TOTAL - Software Maintenance 2335 $ 8,500 $ 8,500
Professional Fees 2140 101
Staff certifications 600 600
TOTAL - Professional Fees 2140 $ 600 $ 600
Other Contract Services 2145 101
Afterschool Instructors 48,000 48,000
Program Contracts- Sports, Aquatics 11,000 11,000
Camp Contracts 63,000 63,000
TOTAL - Other Contract Services 2145 122,000 $ $ 122,000 Facility Rental 2152 101
School District & Community Rentals- Gym,
Fields, Halls,etc. 24,960 24,960
TOTAL - Facility Rental 2152 24,960 $ $ 24,960
Training and Conferences 2155 101
CPRS - Summer Staff Training 600 600
TOTAL - Training and Conferences 2155 $ 600 $ 600
Recreation Program - 4740
Recreation Program - 4728
PARKS & RECREATION - 4728/4740
FY 27 EXPENSE DETAIL

Agenda Item #13.1.

Description Object Code Funding
Source
Total Budgeted
PARKS & RECREATION - 4728/4740
FY 27 EXPENSE DETAIL
Other Travel 2160 101
Fuel 750 750
TOTAL - Other Travel 2160 $ 750 $ 750
Special Department Supplies 2215 101
Direct Special Event Supplies 12,000 12,000
Equipment 5,000 5,000
Merchandise/Giveaways 3,500 3,500
TOTAL - Special Department Supplies 2215 20,500 $ $ 20,500 Supplies for Sports Programs 2242 101
Soccer Jerseys/Equipment 8,000 8,000
Baseball Jerseys/Equipment 3,500 3,500
Basketball Jerseys/Equipment 2,750 2,750
Adult Basketball Jerseys/Equipment 1,600 1,600
Men's League Softball 2,700 2,700
Volleyball Jerseys/Equipment 2,900 2,900
Pickleball Supplies 600 600
TOTAL - Supplies for Sports Programs 2242 22,050 $ $ 22,050 Transportation 2243 101
Community Trips 7,000 7,000
Camp Field Trips 3,000 3,000
TOTAL - Professional Services 2243 10,000 $ $ 10,000
Summer Camps 2241 101
Supplies $ 3,500 $ 3,500
Improvements to camp site $ 2,500 $ 2,500
TOTAL- Summer Camps 2241 $ 6,000 $ 6,000
Special Department Supplies 2215 286
Bocce Balls, Equipment 4,000 4,000
TOTAL - Special Department Supplies 2215 $ 4,000 $ 4,000 Maint Building/Grounds 2330 286
Court Repairs (Replacing Boards and
Drainage) 10,000 10,000
TOTAL - Maint Building/Grounds 2330 10,000 $ $ 10,000
Bocce Ball - 286

Agenda Item #13.1.

Description Object Code Funding
Source
Total Budgeted
PARKS & RECREATION - 4728/4740
FY 27 EXPENSE DETAIL
Special Department Supplies 2215 287
Bathrooms 3,120 3,120
Interactive Activities 5,200 5,200
Banners 1,196 1,196
Supplies 1,560 1,560
Advertising 1,040 1,040
Bands/Sound 7,280 7,280
Miscellaneous 2,600 2,600
Marketing Supplies 1,196 1,196
TOTAL - Special Department Supplies 2215 23,192 $ $ 23,192 Other Contract Services 2145 288
Fireworks Contract 10,000 10,000
Security Contract 5,500 5,500
TOTAL - Special Department Supplies 2215 15,500 $ $ 15,500 Special Department Supplies 2215 288
Bands 2,250 2,250
Banners/Advertising 1,000 1,000
Interactive Elements 4,350 4,350
Supplies 750 750
Bathrooms 1,200 1,200
TOTAL - Special Department Supplies 2215 $ 9,550 $ 9,550 4th of July - 288
Harvest Festival - 287

Agenda Item #13.1.

PAGE 20
Public Safety

Agenda Item #13.1.

PAGE 21
Fire

Agenda Item #13.1.

Fire
Expenses by Fund and Category
Fund Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 101 General Fund 2,375,287 2,704,620 2,996,385 3,131,655 3,223,133 593 Fire Equipment Replacement - 30,674 41,600 41,600 43,264 Grand Total 2,375,287 2,735,295 3,037,985 3,173,255 3,266,397 Object Code Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 48 Fire
20 Salaries & Benefits 2,133,903 2,422,405 2,630,069 2,682,025 2,784,282 21 Services 119,835 138,435 175,160 241,224 248,108
22 Supplies 89,378 113,994 162,376 156,976 163,256
23 Maintenance 31,955 60,461 70,380 93,030 70,751
26 Capital 215 - - - -
Grand Total 2,375,287 2,735,295 3,037,985 3,173,255 3,266,397 84%
8%
5%
3%
FY 26 Expenses by Category
Salaries & Benefits
Services
Supplies
Maintenance
Capital
85%
8%
5%
2%
FY 27 Expenses by Category
Salaries & Benefits
Services
Supplies
Maintenance
Capital

Agenda Item #13.1.

Fire Budget - 4800
Account Number Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 101 General Fund
48 Fire
101-48-00-20-10 Salary-Regular 879,696 996,117 1,099,191 1,149,733 1,184,225 101-48-00-20-20 Temp/Part Time 442,780 427,252 534,613 473,137 487,331 101-48-00-20-24 Strike Team Salary 66,942 59,443 - - -
101-48-00-20-25 Standby 300 - 3,308 3,150 3,245
101-48-00-20-30 Overtime 148,332 248,785 180,600 180,000 185,400 101-48-00-20-37 Holiday Pay 39,074 43,065 59,233 60,674 62,494 101-48-00-20-40 FICA/Medicare 116,837 143,926 144,656 141,914 146,171 101-48-00-20-45 Employer PERS 126,508 143,233 166,101 170,634 175,753 101-48-00-20-47 PERS Unfunded Liability 52,225 68,306 121,791 161,724 166,576 101-48-00-20-50 Employee PERS 3,929 4,051 - - -
101-48-00-20-55 Health Insurance 174,011 194,783 219,718 228,385 251,224 101-48-00-20-61 Workers Comp 70,853 73,399 77,038 87,750 96,525 101-48-00-20-65 SDI 8,754 10,322 12,193 13,797 14,211
101-48-00-20-75 Deferred Comp 1,037 1,200 1,127 1,127 1,127 101-48-00-20-95 Uniform Allowance 2,625 8,523 10,500 10,000 10,000 20 Salaries & Benefits 2,133,903 2,422,405 2,630,069 2,682,025 2,784,281 101-48-00-21-10 Communications 16,304 20,707 15,080 17,080 17,763 101-48-00-21-15 Postage 170 54 520 520 541
101-48-00-21-22 Utilities 45,282 39,144 41,600 43,264 44,995 101-48-00-21-30 Professional Contracts 4,929 1,901 5,200 5,200 5,408 101-48-00-21-40 Professional Fees 180 - - - -
101-48-00-21-45 Other Contract Services 5,250 (6,202) 6,760 69,160 69,160 101-48-00-21-53 Memberships & Publications 180 (79) 2,600 2,600 2,704 101-48-00-21-54 CAL Fire Dispatch Contract 35,853 78,948 81,040 81,040 84,282 101-48-00-21-55 Training & Conference 9,198 454 18,720 18,720 19,469 101-48-00-21-70 Fire Prevention Education 2,490 3,508 3,640 3,640 3,786 21 Services 119,835 138,435 175,160 241,224 248,106
101-48-00-22-12 Computer Equipment 1,680 1,302 - - -
101-48-00-22-13 Office Supplies 2,169 1,501 1,040 1,040 1,082 101-48-00-22-15 Special Department Supplies 31,007 28,425 31,200 31,200 32,448 101-48-00-22-17 Field Supplies 7,813 2,525 13,000 13,000 13,520 101-48-00-22-25 Fuel/Oil 12,646 14,504 23,400 18,000 18,720 101-48-00-22-26 Outside Vehicle Maint 24,492 26,586 46,936 46,936 48,814 101-48-00-22-28 Vehicle Parts 9,572 8,477 5,200 5,200 5,408 22 Supplies 89,378 83,320 120,776 115,376 119,991
101-48-00-23-15 Maint Machine/Equipment 14,095 17,286 18,200 18,200 18,928 101-48-00-23-30 Maint Buildings/Grounds 4,849 19,719 26,180 51,180 27,227 101-48-00-23-35 Software Maintenance 13,011 23,456 26,000 23,650 24,596 23 Maintenance 31,955 60,461 70,380 93,030 70,751
101-48-00-26-40 Furniture & Fixtures 215 - - - -
26 Capital 215 - - - -
00 Administration 2,375,287 2,704,620 2,996,385 3,131,655 3,223,130 593 Fire Equipment Replacement
48 Fire
593-48-00-22-15 Special Department Supplies - 30,674 41,600 41,600 43,264 22 Supplies - 30,674 41,600 41,600 43,264
00 Administration - 30,674 41,600 41,600 43,264
Grand Total 2,375,287 2,735,295 3,037,985 3,173,255 3,266,394

Agenda Item #13.1.

Description Object Code Funding
Source
Total Budgeted One-time
Expense
Communications 2110 101
Cell, Satellite Phones, Comcast 15,080 15,080
Starlink, EOC Comm. 2,000 2,000
TOTAL - Communications 2110 $ 17,080 $ 17,080 $ -
Professional Contracts 2130 101
Physicals 3,328 3,328
Medical Cache Annual Fee 520 520
Training Ground Annual Fee 520 520
EMS Region Fee 520 520
Fire Safety House Annual Fee 312 312
TOTAL - Professional Contracts 2130 $ 5,200 $ 5,200 $ - Other Contract Services 2145 101
Adapt Management - VFLSA 6,760 6,760
Weed Abatement contractor (3 year
contract) 62,400 62,400
TOTAL - Other Contract Services 2145 $ 69,160 $ 69,160 $ - Memberships & Publications 2153 101
Ca. State Firefighters Association 2,600 2,600
TOTAL - Memberships & Publications 2153 $ 2,600 $ 2,600 $ - Training and Conferences 2155 101
Misc. Education & Training 18,720 18,720
TOTAL - Training and Conferences 2155 $ 18,720 $ 18,720 $ - Fire Prevention Education 2170 101
Weed Abatement (Outreach) 1,820 1,820
Kiddie Tours (Supplies) 1,820 1,820
TOTAL - Fire Prevention Education 2170 $ 3,640 $ 3,640 $ - Special Department Supplies 2215 101
Annual Supplies 14,560 14,560
SCBA 15,600 15,600
Class "A" Foam 1,040 1,040
TOTAL - Special Department Supplies 2215 $ 31,200 $ 31,200 $ - Field Supplies 2217 101
Disposable Medical Supplies 13,000 13,000
TOTAL - Field Supplies 2217 $ 13,000 $ 13,000 $ -
FIRE - 4800
FY 26 EXPENSE DETAIL

Agenda Item #13.1.

Description Object Code Funding
Source
Total Budgeted One-time
Expense
FIRE - 4800
FY 26 EXPENSE DETAIL
Machinery & Equipment Maintenance 2315 101
SCBA Testing & Maintenance 5,460 5,460
Truck Maintenance 3,380 3,380
Replacement Tires 3,380 3,380
Ladder Testing 1,300 1,300
Extrication Tool Annual Maintenance 2,340 2,340
Refrigerator/Stove Service 2,340 2,340
TOTAL - Machine & Equipment Maintenance 2315 18,200 $ $ 18,200 $ - Buildings & Grounds Maintenance 2330 101
Ongoing Fire Station Maintenance 26,180 26,180
Paint Westside of Building 25,000 25,000 25,000
TOTAL - Software Maintenance 2335 $ 51,180 $ 51,180 $ 25,000 Software Maintenance 2335 101
ImageTrend - Incident Reporting &
Inspections 11,400 11,400
Active 911 750 750
CAD Paging Services and Incident Reporting
Software 11,500 11,500
TOTAL - Software Maintenance 2335 $ 23,650 $ 23,650 $ - Special Department Supplies 2215 593
Personal Protective Equipment (PPE) 20,800 20,800
Tools 15,600 15,600
Radio Repair/Replacement 5,200 5,200
TOTAL - Special Department Supplies 2215 $ 41,600 $ 41,600 $ - TOTAL - One time Expenses $ 25,000
Equipment Replacement Fund - 593

Agenda Item #13.1.

Description Object Code Funding
Source
Total Budgeted
Communications 2110 101
Cell, Satellite Phones, Comcast 15,683 15,683
Starlink, EOC Comm. 2,080 2,080
TOTAL - Communications 2110 $ 17,763 $ 17,763
Professional Contracts 2130 101
Physicals 3,461 3,461
Medical Cache Annual Fee 541 541
Training Ground Annual Fee 541 541
EMS Region Fee 541 541
Fire Safety House Annual Fee 324 324
TOTAL - Professional Contracts 2130 $ 5,408 $ 5,408
Other Contract Services 2145 101
Adapt Management - VFLSA 6,760 6,760
Weed Abatement contractor (3 year
contract) 62,400 62,400
TOTAL - Other Contract Services 2145 $ 69,160 $ 69,160
Memberships & Publications 2153 101
Ca. State Firefighters Association 2,704 2,704
TOTAL - Memberships & Publications 2153 $ 2,704 $ 2,704 Training and Conferences 2155 101
Misc. Education & Training 19,469 19,469
TOTAL - Training and Conferences 2155 $ 19,469 $ 19,469 Fire Prevention Education 2170 101
Weed Abatement (Outreach) 1,893 1,893
Kiddie Tours (Supplies) 1,893 1,893
TOTAL - Fire Prevention Education 2170 $ 3,786 $ 3,786
Special Department Supplies 2215 101
Annual Supplies 15,142 15,142
SCBA 16,224 16,224
Class "A" Foam 1,082 1,082
TOTAL - Special Department Supplies 2215 $ 32,448 $ 32,448 Field Supplies 2217 101
Disposable Medical Supplies 13,520 13,520
TOTAL - Field Supplies 2217 $ 13,520 $ 13,520
FIRE - 4800
FY 27 EXPENSE DETAIL

Agenda Item #13.1.

Description Object Code Funding
Source
Total Budgeted
FIRE - 4800
FY 27 EXPENSE DETAIL
Machinery & Equipment Maintenance 2315 101
SCBA Testing & Maintenance 5,678 5,678
Truck Maintenance 3,515 3,515
Replacement Tires 3,515 3,515
Ladder Testing 1,352 1,352
Extrication Tool Annual Maintenance 2,434 2,434
Refrigerator/Stove Service 2,434 2,434
TOTAL - Machine & Equipment Maintenance 2315 18,928 $ $ 18,928 Buildings & Grounds Maintenance 2330 101
Ongoing Fire Station Maintenance 27,227 27,227
TOTAL - Software Maintenance 2335 $ 27,227 $ 27,227
Software Maintenance 2335 101
ImageTrend - Incident Reporting &
Inspections 11,856 11,856
Active 911 780 780
CAD Paging Services and Incident Reporting
Software 11,960 11,960
TOTAL - Software Maintenance 2335 $ 24,596 $ 24,596
Special Department Supplies 2215 593
Personal Protective Equipment (PPE) 21,632 21,632
Tools 16,224 16,224
Radio Repair/Replacement 5,408 5,408
TOTAL - Special Department Supplies 2215 $ 43,264 $ 43,264 Equipment Replacement Fund - 593

Agenda Item #13.1.

PAGE 23
Police

Agenda Item #13.1.

Police
Expenses by Fund and Category
Fund Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 101 General Fund 3,808,997 4,042,619 4,617,494 4,795,531 4,984,430 212 DUI Grant - 84,309 416 400 416
224 Public Safety (COPS) 96,166 95,079 168,936 169,764 176,355 238 Training Development Fund 7,224 4,823 8,320 8,320 8,653 277 Prop 56 Grant - 83,693 197,285 - -
279 Asset Forfeit 600 4,470 6,760 6,760 7,030
375 Murray Ex Trust - - 7,739 - -
592 Equipment Replacement Fund 90,406 6,464 9,983 - -
Grand Total 4,003,393 4,321,457 5,016,933 4,980,775 5,176,884 Object Code Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 49 Police
20 Salaries & Benefits 3,603,837 3,871,073 4,496,436 4,491,636 4,670,834 21 Services 198,022 246,643 325,401 331,429 343,142
22 Supplies 35,277 28,819 87,090 67,460 69,958
23 Maintenance 75,379 84,179 88,586 90,000 92,700
26 Capital 90,878 21,666 19,420 250 250
29 Transfers - 69,077 - - -
Grand Total 4,003,393 4,321,457 5,016,933 4,980,775 5,176,884 90%
7%
1% 2%
FY 26 Expenses by Category
Salaries & Benefits
Services
Supplies
Maintenance
Capital
Transfers
90%
7%
1% 2%
FY 27 Expenses by Category
Salaries & Benefits
Services
Supplies
Maintenance
Capital
Transfers

Agenda Item #13.1.

Police Budget - 4900
Account Number Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 101 General Fund
49 Police
101-49-00-20-10 Salary-Regular 1,713,578 1,715,663 2,188,961 2,255,544 2,323,210 101-49-00-20-30 Overtime 407,207 465,983 315,000 350,000 360,500 101-49-00-20-37 Holiday Pay 61,154 67,240 77,942 80,791 83,215 101-49-00-20-40 FICA/Medicare 162,058 165,859 190,332 201,554 207,601 101-49-00-20-45 Employer PERS 285,079 321,640 377,158 370,937 382,065 101-49-00-20-47 PERS Unfunded Liability 378,833 355,936 435,784 505,630 520,799 101-49-00-20-50 Employee PERS - (7) - - -
101-49-00-20-55 Health Insurance 398,224 424,719 515,030 504,101 554,511 101-49-00-20-61 Workers Comp 146,658 220,570 141,557 148,872 163,759 101-49-00-20-65 SDI 20,887 21,521 28,016 32,236 33,203
101-49-00-20-75 Deferred Comp 5,662 5,831 5,971 15,571 15,571 101-49-00-20-85 Auto Allowance 2,343 2,400 2,400 2,400 2,400 101-49-00-20-95 Uniform Allowance 19,205 18,356 21,000 21,000 21,000 101-49-00-20-96 Education Reimbursement 2,949 1,667 - 3,000 3,000 20 Salaries & Benefits 3,603,837 3,787,379 4,299,151 4,491,636 4,670,834 101-49-00-21-05 Advertising - - - - -
101-49-00-21-10 Communications 17,816 21,853 23,920 23,920 24,877 101-49-00-21-15 Postage 1,560 809 1,560 1,560 1,622
101-49-00-21-27 Equipment Lease Exp 3,289 2,787 3,640 3,640 3,786 101-49-00-21-30 Professional Contracts 30,309 30,028 31,200 31,200 31,200 101-49-00-21-40 Professional Fees - 9,508 10,400 10,400 10,816 101-49-00-21-45 Other Contract Services 59,557 94,145 116,789 121,789 126,661 101-49-00-21-53 Memberships & Publications 1,399 2,054 3,536 3,536 3,536 101-49-00-21-55 Training & Conference 1,808 3,253 3,900 3,900 3,900 101-49-00-21-60 Other Travel 118 - - - -
21 Services 115,857 164,437 194,945 199,945 206,397
101-49-00-22-07 Copies 811 292 2,392 1,000 1,040
101-49-00-22-08 Police Dept Youth Activity 1,859 - 2,080 2,000 2,080 101-49-00-22-12 Computer Equipment 1,462 1,070 2,080 2,000 2,080 101-49-00-22-13 Office Supplies 2,332 1,905 3,120 3,000 3,120 101-49-00-22-15 Special Department Supplies 6,989 3,295 5,720 5,700 5,928 101-49-00-22-17 Field Supplies - 63 - - -
22 Supplies 13,452 6,624 15,392 13,700 14,248
101-49-00-23-35 Software Maintenance - - 1,040 - -
101-49-00-23-50 Vehicle Alloc Expense 75,379 84,179 87,546 90,000 92,700 23 Maintenance 75,379 84,179 88,586 90,000 92,700
101-49-00-26-30 Capital Equipment 473 - - - -
101-49-00-26-40 Furniture & Fixtures - - 263 250 250
26 Capital 473 - 263 250 250
00 Administration 3,808,997 4,042,619 4,598,337 4,795,531 4,984,429 101-49-P0-26-49 DOJ Grant Expense - - 19,157 - -
26 Capital - - 19,157 - -
P0 Grants - - 19,157 - -

Agenda Item #13.1.

Police Budget - 4900
Account Number Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 212 DUI Grant
49 Police
212-49-00-22-15 Special Department Supplies - 30 416 400 416 22 Supplies - 30 416 400 416
212-49-00-26-30 Capital Equipment - 15,202 - - -
26 Capital - 15,202 - - -
212-49-00-29-99 Transfer to Other Funds - 69,077 - - -
29 Transfers - 69,077 - - -
00 Administration - 84,309 416 400 416
224 Public Safety (COPS)
49 Police
224-49-00-21-30 Professional Contracts 65,324 70,160 106,536 107,564 111,867 224-49-00-21-45 Other Contract Services - 3,626 5,200 5,200 5,408 224-49-00-21-55 Training & Conference 9,617 3,597 10,400 10,400 10,816 21 Services 74,941 77,383 122,136 123,164 128,091
224-49-00-22-12 Computer Equipment - - 5,200 5,000 5,000 224-49-00-22-15 Special Department Supplies 13,520 3,051 10,400 10,400 10,816 224-49-00-22-17 Field Supplies 7,706 14,644 31,200 31,200 32,448 22 Supplies 21,225 17,696 46,800 46,600 48,264
00 Administration 96,166 95,079 168,936 169,764 176,355 238 Training Development Fund
49 Police
238-49-00-21-55 Training & Conference 7,224 4,823 8,320 8,320 8,653 21 Services 7,224 4,823 8,320 8,320 8,653
00 Administration 7,224 4,823 8,320 8,320 8,653
277 Prop 56 Grant
49 Police
277-49-00-20-10 Salary-Regular - 49,461 124,621 - -
277-49-00-20-30 Overtime - 4,533 - - -
277-49-00-20-37 Holiday Pay - 1,823 5,327 - -
277-49-00-20-40 FICA/Medicare - 4,131 9,620 - -
277-49-00-20-45 Employer PERS - 6,697 17,204 - -
277-49-00-20-55 Health Insurance - 14,595 37,755 - -
277-49-00-20-61 Workers Comp - 1,486 - - -
277-49-00-20-65 SDI - 486 1,383 - -
277-49-00-20-75 Deferred Comp - 19 62 - -
277-49-00-20-95 Police Dept Uniform - 463 1,313 - -
20 Salaries & Benefits - 83,693 197,285 - -
00 Administration - 83,693 197,285 - -

Agenda Item #13.1.

Police Budget - 4900
Account Number Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 278 BSCC Grant
49 Police
279-49-00-22-15 Special Department Supplies 600 4,470 6,760 6,760 7,030 22 Supplies 600 4,470 6,760 6,760 7,030
00 Administration 600 4,470 6,760 6,760 7,030
375 Murray Ex Trust
49 Police
375-49-00-22-15 Special Department Supplies - - 7,739 - - 22 Supplies - - 7,739 - -
00 Administration - - 7,739 - -
592 Equipment Replacement Fund
49 Police
592-49-00-22-15 Special Department Supplies - - 9,983 - - 22 Supplies - - 9,983 - -
592-49-00-26-30 Capital Equipment 90,406 6,464 - - -
26 Capital 90,406 6,464 - - -
00 Administration 90,406 6,464 9,983 - -
Grand Total 4,003,393 4,321,457 5,016,933 4,980,775 5,176,883

Agenda Item #13.1.

Description Object Code
Funding
Source Total Budgeted
Professional Contract Services 2130 101
Up Valley Family Center 31,200 31,200
TOTAL - Professional Contract Services 2130 $ 31,200 $ 31,200 Professional Fees 2140 101
Pre-Employment Psychological, Medical, and
Other Related Services 5,200 5,200
Third Party Investigations 5,200 5,200
TOTAL - Professional Fees 2140 $ 10,400 $ 10,400
Other Contract Services 2145 101
Nixle 6,864 6,864
WCAL 2,600 2,600
SANE/SART 2,600 2,600
St. Helena Car Wash 1,248 1,248
AVTEC 5,200 5,200
RIMS 19,968 19,968
Body Camera Program 8,320 8,320
LEFTA Program 1,664 1,664
Fast Track 312 312
We Care Animal Control Services 15,000 15,000
Locker Room Modular Rental 58,013 58,013
TOTAL - Other Contract Services 2145 $ 121,789 $ 121,789 Memberships & Publications 2153 101
Cal Chiefs 1,248 1,248
IACP 312 312
CPOA 520 520
CAPE 104 104
NAFBI 312 312
Swat/Firearm 208 208
Subscriptions 208 208
CAL PELRA 624 624
TOTAL - Memberships & Publications 2153 $ 3,536 $ 3,536 Training & Conference 2155 101
CAL PELRA 3,900 3,900
TOTAL - Training & Conference 2155 $ 3,900 $ 3,900
POLICE - 4900
FY 26 EXPENSE DETAIL

Agenda Item #13.1.

Description Object Code
Funding
Source Total Budgeted
POLICE - 4900
FY 26 EXPENSE DETAIL
Special Department Supplies 2215 101
Senior Volunteer Program Supplies 3,100 3,100
Miscellaneous 2,600 2,600
TOTAL - Special Department Supplies 2215 $ 5,700 $ 5,700 Professional Contract Services 2130 224
NSIB Contract 64,000 64,000
County Communication Services 1,040 1,040
Live Scan Contract 8,320 8,320
Lexipol 5,500 5,500
Data Ticket Contract 1,248 1,248
CJ's K9 Training Contract 6,240 6,000
Animal Medical Service 3,120 3,120
Booking Fees 1,560 1,560
CLETS Access 3,224 3,224
Critical Reach 312 312
ALPR Contract 13,000 13,000
TOTAL - Professional Contract Services 2130 $ 107,564 $ 107,564 Other Contract Services 2145 224
RIMS Dispatch Updates 2,600 2,600
Interview Software Maintenance Contract 2,600 2,600
TOTAL - Other Contract Services 2145 $ 5,200 $ 5,200
Training and Conferences 2155 224
POST Training 2,600 2,600
Domain Specific Conferences 5,200 5,200
Miscellaneous Conferences 2,600 2,600
TOTAL - Training and Conferences 2155 $ 10,400 $ 10,400 Computer Equipment 2212 224
Cameras 5,000 5,000
TOTAL - Other Contract Services 2212 $ 5,000 $ 5,000
Public Safety (COPS) - 224

Agenda Item #13.1.

Description Object Code
Funding
Source Total Budgeted
POLICE - 4900
FY 26 EXPENSE DETAIL
Special Department Supplies 2215 224
Reporting Writing License/Software
Upgrades 3,120 3,120
Radar Units 5,200 5,200
Defibulator Maintenance 2,080 2,000
TOTAL - Special Department Supplies 2215 $ 10,400 $ 10,400 Field Supplies 2217 224
Notebooks, Recording Devices 1,560 1,560
Narcotic Kits, PAZ Devices, Flashlights, &
Chargers 2,600 2,600
Ticket Books 3,120 3,120
Flares, Gloves, First Aid, Batteries, Etc. 5,200 5,000
Ammunition 5,200 5,000
Firearm/Rifle Replacement 5,200 5,000
Portable Radio Repair & Replacement 1,040 1,040
Simunitions 3,120 3,120
Bullet Proof Vest Replacement 4,160 4,160
TOTAL - Field Supplies 2217 $ 31,200 $ 31,200
POST Reimbursable Training 2155 238
Training 8,320 8,320
TOTAL - Post Reimburseable Training 2155 $ 8,320 $ 8,320 Special Department Supplies 2215 279
Tasers and Cartridges 5,200 5,200
Drug Education Prevention Supplies 1,560 1,560
TOTAL - Special Department Supplies 2215 $ 6,760 $ 6,760 Training Development Fund - 238
Asset Forfeiture Fund - 279

Agenda Item #13.1.

Description Object Code
Funding
Source Total Budgeted
Professional Contract Services 2130 101
Up Valley Family Center 31,200 31,200
TOTAL - Professional Contract Services 2130 $ 31,200 $ 31,200 Professional Fees 2140 101
Pre-Employment Psychological, Medical, and
Other Related Services 5,408 5,408
Third Party Investigations 5,408 5,408
TOTAL - Professional Fees 2140 $ 10,816 $ 10,816
Other Contract Services 2145 101
Nixle 7,139 7,139
WCAL 2,704 2,704
SANE/SART 2,704 2,704
St. Helena Car Wash 1,298 1,298
AVTEC 5,408 5,408
RIMS 20,767 20,767
Body Camera Program 8,653 8,653
LEFTA Program 1,731 1,731
Fast Track 324 324
We Care Animal Control Services 15,600 15,600
Locker Room Modular Rental 60,334 60,334
TOTAL - Other Contract Services 2145 $ 126,661 $ 126,661 Memberships & Publications 2153 101
Cal Chiefs 1,248 1,248
IACP 312 312
CPOA 520 520
CAPE 104 104
NAFBI 312 312
Swat/Firearm 208 208
Subscriptions 208 208
CAL PELRA 624 624
TOTAL - Memberships & Publications 2153 $ 3,536 $ 3,536 Training & Conference 2155 101
CAL PELRA 3,900 3,900
TOTAL - Training & Conference 2155 $ 3,900 $ 3,900
POLICE - 4900
FY 27 EXPENSE DETAIL

Agenda Item #13.1.

Description Object Code
Funding
Source Total Budgeted
POLICE - 4900
FY 27 EXPENSE DETAIL
Special Department Supplies 2215 101
Senior Volunteer Program Supplies 3,224 3,224
Miscellaneous 2,704 2,704
TOTAL - Special Department Supplies 2215 $ 5,928 $ 5,928 Professional Contract Services 2130 224
NSIB Contract 66,560 66,560
County Communication Services 1,082 1,082
Live Scan Contract 8,653 8,653
Lexipol 5,720 5,720
Data Ticket Contract 1,298 1,298
CJ's K9 Training Contract 6,490 6,000
Animal Medical Service 3,245 3,245
Booking Fees 1,622 1,622
CLETS Access 3,353 3,353
Critical Reach 324 324
ALPR Contract 13,520 13,520
TOTAL - Professional Contract Services 2130 $ 111,867 $ 111,867 Other Contract Services 2145 224
RIMS Dispatch Updates 2,704 2,704
Interview Software Maintenance Contract 2,704 2,704
TOTAL - Other Contract Services 2145 $ 5,408 $ 5,408
Training and Conferences 2155 224
POST Training 2,704 2,704
Domain Specific Conferences 5,408 5,408
Miscellaneous Conferences 2,704 2,704
TOTAL - Training and Conferences 2155 $ 10,816 $ 10,816 Computer Equipment 2212 224
Cameras 5,000 5,000
TOTAL - Other Contract Services 2212 $ 5,000 $ 5,000
Special Department Supplies 2215 224
Reporting Writing License/Software
Upgrades 3,245 3,245
Radar Units 5,408 5,408
Defibulator Maintenance 2,163 2,000
TOTAL - Special Department Supplies 2215 $ 10,816 $ 10,816 Public Safety (COPS) - 224

Agenda Item #13.1.

Description Object Code
Funding
Source Total Budgeted
POLICE - 4900
FY 27 EXPENSE DETAIL
Field Supplies 2217 224
Notebooks, Recording Devices 1,622 1,622
Narcotic Kits, PAZ Devices, Flashlights, &
Chargers 2,704 2,704
Ticket Books 3,245 3,245
Flares, Gloves, First Aid, Batteries, Etc. 5,408 5,000
Ammunition 5,408 5,000
Firearm/Rifle Replacement 5,408 5,000
Portable Radio Repair & Replacement 1,082 1,082
Simunitions 3,245 3,245
Bullet Proof Vest Replacement 4,326 4,326
TOTAL - Field Supplies 2217 $ 32,448 $ 32,448
POST Reimbursable Training 2155 238
Training 8,653 8,653
TOTAL - Post Reimburseable Training 2155 $ 8,653 $ 8,653 Special Department Supplies 2215 279
Tasers and Cartridges 5,408 5,408
Drug Education Prevention Supplies 1,622 1,622
TOTAL - Special Department Supplies 2215 $ 7,030 $ 7,030 Training Development Fund - 238
Asset Forfeiture Fund - 279

Agenda Item #13.1.

PAGE 25
Public Works

Agenda Item #13.1.

Public Works Administration
Expenses by Fund and Category
Fund Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 101 General Fund 1,677,512 787,810 1,434,984 1,216,837 1,256,718 241 Measure T - Class I Trails 285,597 183,000 90,000 361,000 - 561 Water Enterprise 501,612 678,447 1,588,798 1,100,813 1,144,451 571 Sewer Enterprise 483,299 406,035 839,760 782,344 814,676 713 Civic Impact 2,027 991 - - -
Grand Total 2,950,046 2,056,283 3,953,542 3,460,994 3,215,845 Object Code Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 50 Public Works
00 Administration
20 Salaries & Benefits 1,469,920 1,292,026 1,904,335 1,966,611 2,046,459 21 Services 497,553 485,586 1,935,361 1,257,651 919,668 22 Supplies 20,938 21,599 29,955 27,428 28,527
23 Maintenance 25,164 25,554 31,616 156,264 168,151
24 Taxes, Insurances & Contribution 52,883 52,994 40,660 45,000 45,000 26 Capital 5,879 6,620 11,615 8,040 8,040
29 Transfers 1,050,000 171,904 - - -
99 Contra Account fixed assets (172,290) - - - -
Grand Total 2,950,046 2,056,283 3,953,542 3,460,994 3,215,845 57%
36%
1%5% 1%0%
FY 26 Expenses by Category
Salaries & Benefits
Services
Supplies
Maintenance
Taxes, Insurances &
Contribution
Capital
64%
29%
1% 5% 1%0%
FY 27 Expenses by Category
Salaries & Benefits
Services
Supplies
Maintenance
Taxes, Insurances &
Contribution
Capital

Agenda Item #13.1.

Public Works Administration Budget - 5000
Account Number Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 101 General Fund
50 Public Works
101-50-00-20-10 Salary-Regular 356,015 302,562 588,051 494,306 509,135 101-50-00-20-30 Overtime 417 126 788 750 750
101-50-00-20-40 FICA/Medicare 26,534 22,305 30,855 34,275 35,303 101-50-00-20-45 Employer PERS 22,721 22,347 37,184 38,073 39,215 101-50-00-20-47 PERS Unfunded Liability 45,201 33,748 37,418 49,945 51,443 101-50-00-20-50 Employee PERS - 46 - - -
101-50-00-20-55 Health Insurance 42,768 44,532 76,311 91,829 101,012 101-50-00-20-61 Workers Comp 17,198 15,222 14,461 19,893 21,882 101-50-00-20-65 SDI 3,403 2,901 3,995 5,941 6,119
101-50-00-20-75 Deferred Comp 4,691 3,908 5,609 5,865 5,865 101-50-00-20-85 Auto Allowance 2,577 2,400 4,284 3,840 3,840 20 Salaries & Benefits 521,525 450,097 798,956 744,717 774,564 101-50-00-21-05 Advertising - - 520 520 541
101-50-00-21-10 Communications 1,697 4,170 3,886 3,886 4,041 101-50-00-21-15 Postage 242 1,287 624 624 649
101-50-00-21-27 Equipment Lease Exp 2,369 1,804 1,872 3,600 3,744 101-50-00-21-30 Professional Contracts 14,072 84,592 496,255 200,000 208,000 101-50-00-21-40 Professional Fees 2,330 (2,014) - - -
101-50-00-21-45 Other Contract Services 42,340 24,211 34,835 8,115 8,440 101-50-00-21-48 Government Fees - - - - -
101-50-00-21-50 Rebates 6,150 4,266 26,000 126,000 126,000 101-50-00-21-53 Memberships & Publications 1,966 1,489 3,241 11,103 3,695 101-50-00-21-55 Training & Conference 1,747 1,751 14,740 14,000 14,560 21 Services 72,912 121,554 581,972 367,848 369,670
101-50-00-22-07 Copies 2,107 2,338 1,768 1,768 1,839
101-50-00-22-12 Computer Equipment 748 2,410 5,200 5,200 5,408 101-50-00-22-13 Office Supplies 476 936 1,040 1,040 1,082 101-50-00-22-15 Special Department Supplies 4,043 10,326 9,275 9,000 9,360 22 Supplies 7,373 16,010 17,283 17,008 17,689
101-50-00-23-35 Software Maintenance 850 140 3,933 58,000 64,480 101-50-00-23-50 Vehicle Alloc Expense 22,614 25,254 26,264 26,264 27,315 23 Maintenance 23,464 25,394 30,197 84,264 91,795
101-50-00-24-25 Taxes & Other Charges 278 422 - - -
24 Taxes, Insurances & Contributi 278 422 - - -
101-50-00-26-30 Capital Equipment 1,960 2,095 5,000 2,500 2,500 101-50-00-26-40 Furniture & Fixtures - 334 1,575 500 500 26 Capital 1,960 2,429 6,575 3,000 3,000
101-50-00-29-99 Transfer to other Funds 1,050,000 171,904 - - - 29 Transfers 1,050,000 171,904 - - -
00 Administration 1,677,512 787,810 1,434,984 1,216,837 1,256,718

Agenda Item #13.1.

Public Works Administration Budget - 5000
Account Number Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 241 Measure T - Class I Trails
50 Public Works
241-50-00-21-45 241 - Measure T - Class I Trai 285,597 183,000 90,000 361,000 - 21 Services 285,597 183,000 90,000 361,000 -
00 Administration 285,597 183,000 90,000 361,000 -
561 Water Enterprise
50 Public Works
561-50-00-20-08 Post-Employment Disbursement - - - - -
561-50-00-20-10 Salary-Regular 357,245 311,949 408,303 426,067 438,849 561-50-00-20-30 Overtime 275 76 473 450 464
561-50-00-20-40 FICA/Medicare 26,625 22,944 25,326 30,583 31,500 561-50-00-20-45 Employer PERS 23,684 24,205 30,186 34,621 35,660 561-50-00-20-47 PERS Unfunded Liability 37,524 27,654 30,377 45,416 46,778 561-50-00-20-55 Health Insurance 52,807 56,182 82,789 90,231 99,254 561-50-00-20-61 Workers Comp 13,831 13,670 12,986 18,339 20,173 561-50-00-20-65 SDI 3,417 2,988 3,424 5,113 5,266
561-50-00-20-75 Deferred Comp 4,539 3,639 4,173 5,428 5,428 561-50-00-20-85 Auto Allowance 2,109 1,756 2,520 3,720 3,720 20 Salaries & Benefits 522,056 465,062 600,557 659,968 687,092 561-50-00-21-05 Advertising - - 1,560 1,560 1,622
561-50-00-21-10 Communications 1,425 2,811 5,642 5,642 5,868 561-50-00-21-15 Postage 242 1,347 624 624 649
561-50-00-21-27 Equipment Lease Exp 2,369 1,804 1,768 3,600 3,744 561-50-00-21-30 Professional Contracts 43,443 84,254 398,521 150,000 156,000 561-50-00-21-43 Penalties and Fines - - 31,200 31,200 32,448 561-50-00-21-45 Other Contract Services 7,250 44,750 323,243 6,827 7,142 561-50-00-21-50 Water Use Efficiency Program 32,027 15,781 157,730 132,000 137,280 561-50-00-21-53 Memberships & Publications 3,324 3,263 3,098 3,240 3,370 561-50-00-21-55 Training & Conference 884 1,771 14,740 14,000 14,560 21 Services 90,965 155,781 938,127 348,693 362,683
561-50-00-22-07 Copies 2,099 2,337 1,768 1,768 1,839
561-50-00-22-12 Computer Equipment 558 - - - -
561-50-00-22-13 Office Supplies 52 42 364 364 379
561-50-00-22-15 Special Department Supplies 2,758 479 4,092 3,000 3,120 22 Supplies 5,466 2,858 6,224 5,132 5,338
561-50-00-23-35 Software Maintenance 850 80 709 39,500 41,818 23 Maintenance 850 80 709 39,500 41,818
561-50-00-24-25 Taxes & Other Charges 52,605 52,572 40,660 45,000 45,000 24 Taxes, Insurances & Contributi 52,605 52,572 40,660 45,000 45,000 561-50-00-26-30 Capital Equipment 1,960 2,095 2,520 2,520 2,520 26 Capital 1,960 2,095 2,520 2,520 2,520
561-50-00-99-99 Contra Account fixed assets (172,290) - - - - 99 Contra Account fixed assets (172,290) - - - -
00 Administration 501,612 678,447 1,588,798 1,100,813 1,144,451

Agenda Item #13.1.

Public Works Administration Budget - 5000
Account Number Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 571 Sewer Enterprise
50 Public Works
571-50-00-20-10 Salary-Regular 289,562 255,470 362,312 364,139 375,063 571-50-00-20-30 Overtime 224 50 315 300 309
571-50-00-20-40 FICA/Medicare 21,470 18,634 19,581 25,779 26,552 571-50-00-20-45 Employer PERS 19,305 20,454 24,751 30,310 31,219 571-50-00-20-47 PERS Unfunded Liability 34,820 22,539 24,907 39,762 40,955 571-50-00-20-55 Health Insurance 40,625 42,733 55,073 74,774 82,251 571-50-00-20-61 Workers Comp 12,269 9,664 9,181 14,609 16,070 571-50-00-20-65 SDI 2,745 2,416 2,605 4,370 4,501
571-50-00-20-71 Unemployment - - - - -
571-50-00-20-75 Deferred Comp 3,677 3,182 3,576 4,643 4,643 571-50-00-20-85 Auto Allowance 1,640 1,724 2,520 3,240 3,240 571-50-00-20-89 Chartity Event Reimbursement - - - - -
20 Salaries & Benefits 426,338 376,868 504,822 561,926 584,803 571-50-00-21-10 Communications 1,444 2,811 3,120 3,120 3,245 571-50-00-21-15 Postage 242 - 624 624 649
571-50-00-21-27 Equipment Lease Exp 2,369 1,804 1,768 3,600 3,744 571-50-00-21-30 Professional Contracts 34,682 4,154 294,974 150,000 156,000 571-50-00-21-45 Other Contract Services 5,522 12,456 8,428 5,618 5,843 571-50-00-21-53 Memberships & Publications 1,548 1,283 2,991 3,148 3,274 571-50-00-21-55 Training & Conference 246 1,752 13,356 14,000 14,560 21 Services 46,052 24,260 325,261 180,110 187,315
571-50-00-22-07 Copies 2,099 2,337 1,768 1,768 1,839
571-50-00-22-12 Computer Equipment 558 - - - -
571-50-00-22-13 Office Supplies 205 - 520 520 541
571-50-00-22-15 Special Department Supplies 5,237 395 4,160 3,000 3,120 22 Supplies 8,099 2,732 6,448 5,288 5,500
571-50-00-23-35 Software Maintenance 850 80 709 32,500 34,538 23 Maintenance 850 80 709 32,500 34,538
571-50-00-26-30 Capital Equipment 1,960 2,095 2,520 2,520 2,520 26 Capital 1,960 2,095 2,520 2,520 2,520
00 Administration 483,299 406,035 839,760 782,344 814,676 713 Civic Impact
50 Public Works
713-50-00-21-45 Other Contract Services 2,027 991 - - - 21 Services 2,027 991 - - -
00 Administration 2,027 991 - - -
Grand Total 2,950,046 2,056,283 3,953,542 3,460,994 3,215,845

Agenda Item #13.1.

Description Object Code Total Budgeted
Equipment Lease 2127 101 561 571
Copiers 3,600 3,600 3,600 10,800
TOTAL - Equipment Lease 2127 $ 3,600 $ 3,600 $ 3,600 10,800 Professional Contracts 2130 101 561 571
Plan Check/Design Review/Map Check 85,000 50,000 40,000 175,000 Traffic Engineering Support 40,000 - - 40,000
Wastewater Permit Reporting - - 85,000 85,000
On-Call Engineering Support Services 75,000 35,000 25,000 135,000 Upper York Creek Dam Monitoring &
Maintenance
- 65,000 -
65,000
TOTAL - Professional Contracts 2130 $ 200,000 $ 150,000 $ 150,000 $ 500,000 Special Department Supplies 2215 101 561 571
Miscelaneious Department Supplies 5,300 2,000 2,000 9,300 Public Education Items (Community Forums,
harvest, Ribbon Cuttings, PW Week) 3,700 1,000 1,000 5,700 TOTAL Special Department Supplies $ 9,000 $ 3,000 $ 3,000 $ 15,000 Other Contract Services 2145 101 561 571
Corporation Yard Trailer Rental 6,448 5,200 3,952 15,600 Underground Service Alerts 1,667 1,627 1,666 4,960
TOTAL - Other Contract Services 2145 $ 8,115 $ 6,827 $ 5,618 $ 20,560 Water Use Efficiency/Rebate Program 2150 101 561 571
Leaf Blower Rebates 26,000 - - 26,000
Implement water saving programs - 52,000 - 52,000
Grey Water Systems - 30,000 - 30,000
Cash for Grass -
Water Filter Rebate 50,000 50,000
Sidewalk cost sharing program *New 50,000 50,000
Fence Sharing program *New 50,000 50,000
TOTAL - Water Use Efficiency Program 2150 $ 126,000 $ 132,000 $ - $ 258,000 Memberships & Publications 2153 101 561 571
MMANC (5) 130 130 130 390
APWA Membership (4) 287 287 286 860
APWA Certification 7,550 7,550
ICMA (2) 500 250 250 1,000
ASCE 121 120 120 360
WEF - - 150 150
AWWA Membership (agency) - 500 - 500
BACWA Membership (agency) - 1,250 1,250 2,500
License Renewals 208 416 156 780
County of Napa Official Records Index and
Document Images (split with CM, Planning, and
Public Works)
2,020 - - 2,020
Notary 287 287 286 860
Miscellaneous - - 520 520
TOTAL - Memberships & Publications 2153 $ 11,103 $ 3,240 $ 3,148 $ 17,490 PUBLIC WORKS ADMIN BUDGET - 5000
EXPENSE SUMMARY - FY26
Funding Source and
Amount Per Funding Source

Agenda Item #13.1.

Description Object Code Total Budgeted
PUBLIC WORKS ADMIN BUDGET - 5000
EXPENSE SUMMARY - FY26
Funding Source and
Amount Per Funding Source
Training and Conferences 2155 101 561 571
Miscellaneous Training 14,000 14,000 14,000 42,000
TOTAL - Training and Conferences 2155 $ 14,000 $ 14,000 $ 14,000 $ 42,000 Software Subcription Services 2335
Computerized Asset Management (Annual Fee) 25,000 25,000 25,000 75,000 Esri/Arc GIS 10,000 5,000 5,000 20,000
See Click Fix 3,000 1,500 500 5,000
Bluebeam 10,000 - - 10,000
FOG BMP Software - 5,000 - 5,000
Envisio 10,000 3,000 2,000 15,000
TOTAL Software Subcription Services $ 58,000 $ 39,500 $ 32,500 $ 130,000 Taxes & Other Charges 2425 101 561 571
Bell Canyon, St. Helena Lower Dam Fees - 45,000 - 45,000 TOTAL - Taxes and Other Charges 2425 $ - $ 45,000 $ - $ 45,000 Capital Equipment 2630 101 561 571
Vehicle Lease - Public Works Vehicle #1 Lease
began FY 19
2,500 2,520 2,520 7,540
TOTAL - Capital Equipment 2630 $ 2,500 $ 2,520 $ 2,520 $ 7,540

Agenda Item #13.1.

Description Object Code Total Budgeted
Equipment Lease 2127 101 561 571
Copiers 3,744 3,744 3,744 11,232
TOTAL - Equipment Lease 2127 $ 3,744 $ 3,744 $ 3,744 11,232 Professional Contracts 2130 101 561 571
Plan Check/Design Review/Map Check 85,000 50,000 40,000 175,000 Traffic Engineering Support 40,000 - - 40,000
Wastewater Permit Reporting - - 85,000 85,000
On-Call Engineering Support Services 83,000 41,000 31,000 155,000 Upper York Creek Dam Monitoring &
Maintenance
- 65,000 -
65,000
TOTAL - Professional Contracts 2130 $ 208,000 $ 156,000 $ 156,000 $ 520,000 Special Department Supplies 2215 101 561 571
Miscelaneious Department Supplies 5,300 2,000 2,000 9,300 Public Education Items (Community Forums,
harvest, Ribbon Cuttings, PW Week) 4,060 1,120 1,120 6,300 TOTAL Special Department Supplies $ 9,360 $ 3,120 $ 3,120 $ 15,600 Other Contract Services 2145 101 561 571
Corporation Yard Trailer Rental 6,706 5,410 4,110 16,226 Underground Service Alerts 1,734 1,732 1,733 5,198
TOTAL - Other Contract Services 2145 $ 8,440 $ 7,142 $ 5,843 $ 21,424 Water Use Efficiency/Rebate Program 2150 101 561 571
Leaf Blower Rebates 26,000 - - 26,000
Implement water saving programs - 54,080 - 54,080
Grey Water Systems - 31,200 - 31,200
Cash for Grass - -
Water Filter Rebate 52,000 52,000
Sidewalk cost sharing program *New 50,000 50,000
Fence Sharing program *New 50,000 50,000
TOTAL - Water Use Efficiency Program 2150 $ 126,000 $ 137,280 $ - $ 263,280 Memberships & Publications 2153 101 561 571
MMANC (5) 150 135 135 420
APWA Membership (4) 300 300 297 897
ICMA (2) 500 260 260 1,020
ASCE 150 125 124 399
WEF - - 156 156
AWWA Membership (agency) - 520 - 520
BACWA Membership (agency) - 1,300 1,300 2,600
License Renewals 208 443 162 813
County of Napa Official Records Index and
Document Images (split with CM, Planning, and
Public Works)
2,100 - - 2,100
Notary 287 287 297 871
Miscellaneous - - 541 541
TOTAL - Memberships & Publications 2153 $ 3,695 $ 3,370 $ 3,274 $ 10,339 PUBLIC WORKS ADMIN BUDGET - 5000
EXPENSE SUMMARY - FY27
Funding Source and
Amount Per Funding Source

Agenda Item #13.1.

Description Object Code Total Budgeted
PUBLIC WORKS ADMIN BUDGET - 5000
EXPENSE SUMMARY - FY27
Funding Source and
Amount Per Funding Source
Training and Conferences 2155 101 561 571
Miscellaneous Training 14,560 14,560 14,560 43,680
TOTAL - Training and Conferences 2155 $ 14,560 $ 14,560 $ 14,560 $ 43,680 Software Subcription Services 2335
Computerized Asset Management (Annual Fee) 27,850 26,500 26,500 80,850 Esri/Arc GIS 11,100 5,300 5,300 21,700
See Click Fix 3,330 1,590 530 5,450
Bluebeam 11,100 - - 11,100
FOG BMP Software - 5,300 - 5,300
Envisio 11,100 3,128 2,208 16,436
TOTAL Software Subcription Services $ 64,480 $ 41,818 $ 34,538 $ 140,836 Taxes & Other Charges 2425 101 561 571
Bell Canyon, St. Helena Lower Dam Fees - 45,000 - 45,000 TOTAL - Taxes and Other Charges 2425 $ - $ 45,000 $ - $ 45,000 Capital Equipment 2630 101 561 571
Vehicle Lease - Public Works Vehicle #1 Lease
began FY 19
2,500 2,520 2,520 7,540
TOTAL - Capital Equipment 2630 $ 2,500 $ 2,520 $ 2,520 $ 7,540

Agenda Item #13.1.

Government Buildings
Expenses by Fund and Category
Fund Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 101 General Fund 541,378 584,770 863,285 807,401 824,944 561 Water Enterprise - 8,329 50,960 34,800 34,800
571 Sewer Enterprise - - 14,560 36,100 36,100
Grand Total 541,378 593,099 928,805 878,301 895,844
Object Code Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 50 Public Works
20 Salaries & Benefits 117,263 129,772 114,224 172,888 180,368 21 Services 388,399 425,360 720,414 647,692 656,950
22 Supplies 20,107 17,906 21,843 20,116 20,921
23 Maintenance 15,231 18,759 70,720 36,000 36,000
24 Taxes, Insurances & Contribution 378 1,302 1,605 1,605 1,605 Grand Total 541,378 593,099 928,805 878,301 895,844
20%
74%
2% 4%0%
FY 26 Expenses by Category
Salaries & Benefits
Services
Supplies
Maintenance
Taxes, Insurances &
Contribution
20%
73%
3%4%0%
FY 27 Expenses by Category
Salaries & Benefits
Services
Supplies
Maintenance
Taxes, Insurances &
Contribution

Agenda Item #13.1.

Govt Buildings Budget - 5006
Account Number Description FY 23 Actual FY 24 Actual FY 25 Estimated FY 26 Proposed FY 27 Proposed 101 General Fund
50 Public Works
101-50-06-20-10 Salary-Regular 70,269 74,887 62,099 106,205 109,391 101-50-06-20-25 Standby 819 778 - - -
101-50-06-20-30 Overtime 4,473 5,341 - - -
101-50-06-20-40 FICA/Medicare 5,956 6,548 7,121 7,791 8,025 101-50-06-20-45 Employer PERS 5,509 6,432 7,817 9,669 9,959 101-50-06-20-47 PERS Unfunded Liability 8,528 7,223 7,867 12,685 13,066 101-50-06-20-55 Health Insurance 14,335 18,296 22,411 28,541 31,395 101-50-06-20-61 Workers Comp 5,254 8,006 3,805 4,973 5,470 101-50-06-20-65 SDI 777 859 1,013 1,274 1,312
101-50-06-20-75 Deferred Comp 876 922 1,082 1,270 1,270 101-50-06-20-85 Auto Allowance 469 480 1,008 480 480
20 Salaries & Benefits 117,263 129,772 114,224 172,888 180,368 101-50-06-21-10 Communications 43,323 40,436 26,572 26,572 27,635 101-50-06-21-22 Utilities 190,418 183,874 187,200 196,560 204,422 101-50-06-21-25 Equipment Rental - 481 8,320 8,320 8,653 101-50-06-21-45 Other Contract Services 154,658 200,569 466,082 352,300 352,300 101-50-06-21-55 Training & Conference - - 1,040 1,040 1,040 21 Services 388,399 425,360 689,214 584,792 594,050
101-50-06-22-13 Office Supplies 53 162 - - -
101-50-06-22-15 Special Department Supplies 20,054 17,744 21,427 19,700 20,488 101-50-06-22-20 Small Tools - - 416 416 433
22 Supplies 20,107 17,906 21,843 20,116 20,921
101-50-06-23-12 Maintenance Supplies 148 563 - - -
101-50-06-23-15 Maint Machine/Equipment - 2,327 - - -
101-50-06-23-30 Maint Buildings/Grounds 15,083 7,541 36,400 28,000 28,000 23 Maintenance 15,231 10,430 36,400 28,000 28,000
101-50-06-24-25 Taxes & Other Charges 378 1,302 1,605 1,605 1,605 24 Taxes, Insurances & Contribution 378 1,302 1,605 1,605 1,605 06 Public Buildings 541,378 584,770 863,285 807,401 824,944 561 Water Enterprise
50 Public Works
561-50-06-21-45 Other Contract Services - - 20,800 30,800 30,800 21 Services - - 20,800 30,800 30,800
561-50-06-23-30 Maint Buildings/Grounds - 8,329 30,160 4,000 4,000 23 Maintenance - 8,329 30,160 4,000 4,000
06 Public Buildings - 8,329 50,960 34,800 34,800
571 Sewer Enterprise
50 Public Works
571-50-06-21-45 Other Contract Services - - 10,400 32,100 32,100 21 Services - - 10,400 32,100 32,100
571-50-06-23-30 Maint Buildings/Grounds - - 4,160 4,000 4,000 23 Maintenance - - 4,160 4,000 4,000
06 Public Buildings - - 14,560 36,100 36,100
Grand Total 541,378 593,099 928,805 878,301 895,844