DOCUMENTS ATTACHMENTS:
Draft Resolution SOI Amendment Revised-c1
Exhibit A - SOI Amendment to the Draft Reso
Exhibit B - SOI Amendment to the Draft Reso 3-6-2006
Corrected Project Description Revised 3-6-2006
Agenda Item #13.1.
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83578.00008\44748596.1
CITY OF ST. HELENA
RESOLUTION NO. 2026-__
Resolution supporting a change to the City of St. Helena’s Sphere of Influence and the filing of an application with the Local Agency Formation Commission of Napa County to initiate proceedings for expansion of land west of the City limits commonly known as Miravalle Ranch, La Perla Ranch, Chevalier Ranch and Alba Ranch
RECITALS
A. The Local Agency Formation Commission of Napa County (LAFCO) is the regulatory body empowered by the Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000 to manage logical expansions and boundary changes of each local agency under its jurisdiction to promote orderly development and discourage urban sprawl, preserving agricultural lands, and ensuring orderly development.
B. A central planning responsibility of LAFCO is the determination of a sphere of influence (SOI) for the local agency under its jurisdiction representing the probable future boundary and service area that may eventually be served by or incorporated into each city. All future jurisdictional boundary changes, such as annexations, must be consistent with the adopted SOI of each city in the county, with limited exceptions.
C. The City of St. Helena’s SOI (Exhibit A) was adopted by LAFCO in August 2008 and has not been amended or updated for nearly two decades. The SOI boundary is coterminous with its City limits even though outside municipal services are provided, such as treated water for domestic use, reclaimed water for vineyard and landscape irrigation, and primary access to private property by local roads.
D. Abutting the westerly City limits of St. Helena are four ranches, commonly known as Miravalle Ranch, La Perla Ranch, Chevalier Ranch and Alba Ranch, on eight Assessor’s parcels consisting of ~847 acres. A ninth 10-acre parcel, which is part of Miravalle Ranch, is already located within the City limits. (Exhibit B) These parcels contain vineyards, winery use permits for production, tours and tastings, and primary and accessory residential uses.
E. The owners of these parcels are in the process of revitalizing their properties after damage from the 2020 Glass Fire. The Miravalle property located on two parcels immediately abutting the City limits contains the historic “Falcon Crest” home designed by the same architect who built the Beringer Rhine House. This property is the site of Spring Mountain Vineyard winery and its supporting accessory and residential buildings and uses.
Agenda Item #13.1.
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83578.00008\44748596.1
F. The other three ranches have existing winery use permits and had residences and other structures that were damaged or destroyed by the fire.
G. Given the proximity of land adjacent to the westerly border of the City of St.
Helena City limits and the provision of City services to certain of the parcels, the owners of the four ranches are interested in pursing changes to the City’s SOI and future annexation of the parcels, reflecting a logical municipal boundary and service area already supported in part by municipal water, wastewater and road access. The first step in this process is submitting an application for a change to the City’s SOI adopted by LAFCO in 2008.
H. The owners of Miravalle Ranch, La Perla Ranch, Chevalier Ranch and Alba Ranch on six of the eight Assessor’s parcels (APNs 022-180-020; portion of 022- 180-017; 022-180-053; 022-260-012; 022-260-013; and 022-180-015, with street addresses of 2805 Spring Mountain Road; 2820 Spring Mountain Road; 3101 Spring Mountain Road; and 2849 Spring Mountain Road) request that the City Council support an application to be filed with LAFCO to change St. Helena’s SOI to include these parcels and abutting unincorporated right-of-way that abut the westerly City limits.
RESOLUTION
NOW, THEREFORE, the City Council of the City of St. Helena resolves as follows:
1. The City Council recognizes that the City’s existing Sphere of Influence (SOI) as shown in Exhibit A attached to this Resolution was adopted by LAFCO in August 2008 and the SOI has not been amended or updated for nearly two decades.
2. The City’s existing SOI boundary is coterminous with its City limits although municipal services are provided to territory located outside the City limits in adjacent unincorporated land as described and shown in the City’s General Plan such as for municipal water and raw water for irrigation.
3. Certain of the four ranches with eight parcels shown in Exhibit B attached to this Resolution are already served by municipal water provided by the City for domestic use or raw water for landscape irrigation. Additionally, an existing City water easement extends across the western-most parcel which benefits property located inside the City limits and many of these parcels are accessed entirely or in part by the incorporated and City-maintained portion of Spring Mountain Road.
4. These four ranches with eight parcels are adjacent to St. Helena’s westerly City limits, several are served by municipal services which may need to be expanded to support improvements to rehabilitate and revitalize uses damaged or destroyed by the 2020 Glass Fire, and their proximity adjacent to the City’s jurisdictional boundary represent a logical extension of unincorporated territory into the City limits.
Agenda Item #13.1.
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5. Therefore, the City Council supports the filing of an application to LAFCO by the Owner’s of the four ranches with six of the eight parcels shown in Exhibit B attached to this Resolution to change the City’s SOI to include the land shown in Exhibit B attached to this Resolution.
Approved at a Regular Meeting of the St. Helena City Council on March 10, 2026, by the following vote:
Mayor Dohring:
Vice Mayor Deasy:
Council Member Barak:
Council Member Spadarotto:
Council Member Summers:
APPROVED: ATTEST:
________________________ _______________________
Paul Jamison Dohring, Mayor Andrew Bradley, City Clerk
Agenda Item #13.1.
City of St. Helena
LAFCO of Napa County
1030 Seminary Street, Suite B
Napa, California 94559
www.napa.lafco.ca.gov
August 14, 2013
Prepared by BF
Sonoma
Solano
Yolo Lake
Legend
City of St. Helena
Jurisdictional Boundary
City of St. Helena
Sphere of Influence
Calistoga
St. Helena
Angwin
Sonoma
Calistoga
St. Helena
Yountville
Napa
American
Canyon
Deer Park
Angwin
Deer Park Road
Pratt Avenue
Madrona Avenue
Mills Lane
Pope Street
Crane Avenue
Thomann Lane
Zinfandel Lane
£¤29
£¤29
Lodi Lane
Silverado Trail
Bell
Reservior
Meadowood
0 0.225 0.45 Miles
Agenda Item #13.1.
Proposed Sphere of Influence Extension
Agenda Item #13.1.
Agenda Item #13.1.
PROJECT DESCRIPTION
March 5, 2026
Proposed Sphere of Influence Extension
The purpose of this request is to seek City of St. Helena support to file an application to the Local Agency Formation Commission of Napa County (LAFCO) to extend the City’s Sphere of Influence (SOI) to include property on Spring Mountain Road adjacent to the westerly City limits. This request is not to file an application for annexation, which may follow an SOI at some point in the future; however, it is appropriate at this time to consider how the subject property located in unincorporated Napa County influences existing and future delivery of municipal services.
Property for Consideration in the SOI Extension
Four limited liability companies (Miravalle Ranch, LLC; La Perla Ranch, LLC; Chevalier Ranch, LLC; and Alba Ranch, LLC) own adjacent lands consisting of a ~836-acre hillside estate containing four ranches in eight Assessor’s parcels that abut the westerly City limits of St. Helena—a ninth parcel of approximately 10 acres in size is already located within the City of St. Helena. (See exhibit below). This request is to extend the SOI to include six of the eight parcels or up to ~507 acres of the owner’s land.
These owners (collectively referred to herein as “the owner” for ease of reference) are in the process of revitalizing the property and have been working with the County on a vineyard replanting program after damage from the 2020 Glass Fire. In addition to these agricultural activities, one of the owners has submitted an application to the County for improvements to the Miravalle property, which contains a winery (Spring Mountain Vineyard), the historic “Falcon Crest” home designed by the architect who built the Beringer Rhine House, and a historic Carriage House. The use permit and associated applications include rehabilitation of the historic buildings, repairing and replacing dilapidated buildings, providing improved street access and internal circulation, addressing water/wastewater infrastructure, and enhancing the storm water management and landscaping. The other three ranches have existing winery use permits and had residences and other structures that were damaged or destroyed by the fire.
Given the proximity of the owner’s property to the westerly border of the City limits, the owner is interested in ultimately pursuing annexation of a portion of the property into St.
Helena via this first step: inclusion in the City’s Sphere of Influence. This proposal is natural when considering that several of the estate parcels are already served by municipal water for domestic use and/or raw water for irrigation—there is an existing City water easement that extends across the western-most parcel to provide raw water for landscape irrigation. Additionally, three of the parcels are accessed entirely or in part by a City-maintained portion of Spring Mountain Road. It is also noteworthy that St. Helena often provides first response for emergencies (fire, medical and police) in the unincorporated area adjacent to the westerly City limits under a mutual aid agreement with the County.
Agenda Item #13.1.
Consistency With Applicable Annexation Policies and Procedures This proposal is to extend the SOI to include six of the eight parcels in the four ranches fronting on Spring Mountain Road. The purpose of the SOI is to encourage orderly growth and promote the efficient extension of municipal government services to a community. As noted above, one of the owner’s parcels is already located in the St. Helena City limits.
Another three parcels are served by City water for domestic use by an existing winery and residences. Raw water is also provided by the City to three of the parcels from the York Creek reservoir located across the street on Spring Mountain Road.
Where municipal services are provided to property at the border of an existing incorporated City, this is a reflection of reasonable urban growth as envisioned by the Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000 and supported locally by LAFCO policies and procedures for annexations of unincorporated areas. As governed by annexation policy, urban growth is considered logical and orderly when municipal services are provided outside of a City’s jurisdictional boundaries on abutting or adjacent land. Development at the edges of these communities is frequently low density, such as here at the westerly boundary of the City limits on Spring Mountain Road where large residential lots and agricultural lands with associated agricultural and residential uses exist.
The St. Helena General Plan provides policies and an implementing regulatory framework supportive of ensuring that the existing low-density development and associated uses, including vineyard uses, are protected, just as the County provides similar policy and regulations. St. Helena’s Winery (W) is an agricultural district zoning which allows large residential lots, agricultural uses and wineries. The County provides in the Agricultural Watershed (AW) district zoning many but not entirely all of these same protections.
However, a significant difference between these zoning protections is that parcels located in the unincorporated areas adjacent to the incorporated cities and town often rely on municipal services such as water for domestic use and irrigation which the County cannot provide.
Summary Supporting LAFCO SOI Extension Application
The owner’s property proposed to be considered for inclusion in the St. Helena SOI includes six of the eight parcels (a ninth parcel containing a ~10-acre vineyard parcel is already located in the City limits) representing up to ~507 acres of the total area of the owner’s land, as shown in the attached exhibit. Three of these parcels are accessed entirely or in part by the incorporated portion of Spring Mountain Road with supportive municipal water service, access to City raw water for irrigation and more proximate local response to emergencies.
The owner respectfully requests that the City Council support an application to be filed with LAFCO to extend St. Helena’s SOI to include the Spring Mountain Road parcels and abutting unincorporated right-of-way that abut the westerly City limits.
Agenda Item #13.1.
Proposed Sphere of Influence Extension
SOI Process Summary
LAFCO is responsible for shaping the logical and orderly development of land within St.
Helena’s SOI. An amendment to the City’s SOI, including expansions to include new territory, requires review of written statements addressing four specific planning factors listed under California Government Code §56425. These factors range from present and planned land uses to the existence of any disadvantaged social or economic communities of interest. Also included is a requirement for interagency communications between cities and counties to foster sensible and timely development of subsequent annexation, which occurs later since prezoning affected land is not required as part of an SOI amendment.
St. Helena’s SOI generally can be amended by an application filed by the City or property owner(s) to include certain parcels abutting the City limits in the SOI. In this instance, the owner proposes to file an application to include the hillside estate parcels in the City’s SOI. Rather than simply submitting the SOI application to LAFCO, the owner requests authorization from the City Council to proceed with filing the application, as we would like input from the Council as to their level of support for the project.
Agenda Item #13.1.
Supporting Information, Property Background and Setting The ~847-acre was acquired in 2023, following the 2020 Glass Fire that destroyed much of the property. The property contains four historic ranches and nine Assessor’s parcels (one of which is located in St. Helena). These properties include, generally from the City limits on Spring Mountain Road approximately 1.5 miles to their western-most edge:
Miravalle (Spring Mountain Vineyard and the iconic historic Miravalle Estate that was prominent in the 1980s television show “Falcon Crest”), La Perla, Alba and Chateau Chevelier. The history of this property is significant, which is supported by extensive research conducted by the owner’s architecture historian. Initially farmed and developed between 1872 and 1884, the original owners were among the first to cultivate grapevines in the rugged Spring Mountain District, reflecting what has become an important part of early St. Helena history when the wine industry began to thrive.
However, the 2020 Glass Fire did extensive damage to the estate, including the historic La Perla winery as well as several homes and associated supporting agricultural and residential structures (sheds; pump houses; farm buildings; shade structures; etc.).
The Chateau Chevelier Winery building and the Miravalle Estate (Spring Mountain Vineyard) structures were spared. The owner has now embarked on an ambitious plan to bring these properties back to life. A description of the owner’s existing estate parcels proposed for including in the SOI is provided below:
Miravalle Estate (Spring Mountain Vineyard)
• ~256 acres of land on two parcels including vineyards, a winery, a historic home, a historic carriage house, and a number of ancillary structures. A third ~10.72 acre parcel is already located in the City limits
Chateau Chevalier
• ~98 acres of land on two parcels including vineyards, a historic winery and various residences that were destroyed by the fire
La Perla Winery
• ~120 acres of land with vineyards, homes and a historic winery destroyed by fire
Alba
• ~33 acres of land with vineyards, a winery and residential uses which were destroyed by fire
Agenda Item #13.1.
City of St. Helena
LAFCO of Napa County
1030 Seminary Street, Suite B
Napa, California 94559
www.napa.lafco.ca.gov
August 14, 2013
Prepared by BF
Sonoma
Solano
Yolo Lake
Legend
City of St. Helena
Jurisdictional Boundary
City of St. Helena
Sphere of Influence
Calistoga
St. Helena
Angwin
Sonoma
Calistoga
St. Helena
Yountville
Napa
American
Canyon
Deer Park
Angwin
Deer Park Road
Pratt Avenue
Madrona Avenue
Mills Lane
Pope Street
Crane Avenue
Thomann Lane
Zinfandel Lane
£¤29
£¤29
Lodi Lane
Silverado Trail
Bell
Reservior
Meadowood
0 0.225 0.45 Miles
Agenda Item #13.1.
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Agenda Item #13.1.
Agenda Report to the City Council
Agenda Section: NEW BUSINESS
Department: Finance
DATE: March 10, 2026
FROM: Mandy Kellogg, Administrative Services Director
SUBJECT: Fiscal Year (FY) 2025-26 Mid-Year Finance Report and Consideration of a Resolution Approving Mid-Year Budget Adjustments for FY 2025-26.
RECOMMENDED
ACTION:
Staff recommends approval of the attached resolution.
PREVIOUS COUNCIL
ACTION:
June 10, 2025 - Resolution authorizing the adoption of the Biennial Budget for the Fiscal Years 2025-26 and 2026-27.
STATEMENT OF THE
PURPOSE:
The purpose is to provide an update on the FY 2025-26
budget performance and request authorization for budget amendments related to revenue and expenditure
adjustments based on current activity and projections
through the end of the fiscal year.
FINANCIAL IMPACT: The total financial impact of the budget recommendations is as follows:
1. General Fund (Fund 101) - An increase to the
General Fund Reserves in the amount of $433,900.
2. COPS Fund (Fund 224) - Use of COPS fund
balance in the amount of $15,000.
3. Bocce Fund (Fund 286) - Use of Bocce fund
balance in the amount of $800.
4. Water Enterprise (Fund 561) - Use of Water fund
balance in the amount of $482,000.
5. Wastewater Enterprise (Fund 571) - Use of
Wastewater fund balance in the amount of
$319,224.
BACKGROUND:
After conducting a review of the status of the City’s budget as of December 31, 2025, this report is presented to provide an overview of revenues and expenses at mid-year as they relate to various funds. The City has traditionally amended its budget during the year as new and updated information becomes available, or at various times during the year to appropriate funds for expenses that were not anticipated at the time the budget was adopted.
Staff has prepared the following for Council:
Agenda Item #13.2.
1. First and Second Quarter (Q2) staff report for Fiscal Year (FY) 2025-26. This report is a summary of transactions from July 1, 2025 through December 31, 2025.
2. Recommended Mid-Year Budget Adjustments.
3. FY 2025-26 Q1 and Q2 List of Checks over $10,000 (Attachment 1).
4. FY 2025-26 Q2 Estimated Cash Balances at December 31, 2025 (Attachment 2).
5. FY 2025-26 Q2 Revenue and Expense Summaries - General, Water, and Wastewater Funds (Attachments 3-8).
During the May 9, 2023, City Council meeting, the City Council established the following goals:
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
These goals provide strategic direction for staff when evaluating programs, services, and capital investments, ensuring that limited financial resources are allocated in a manner that aligns with the Council’s priorities and the community’s needs. As staff develops the annual budget, these goals are used as a foundation to help prioritize initiatives, inform funding decisions, and ensure that proposed expenditures support the City’s long-term objectives and organizational mission.
DISCUSSION:
The intent of this report is to highlight the conclusions of the mid-year budget analysis.
The report is broken down into four different Fund Types - General, Water, Wastewater, and Other Funds. The Net Position Tables for the General Fund, Water Fund, and Wastewater Fund include recommended adjustments.
Information presented below reflects transactions posted through December 31, 2025.
Additional details for the General Fund, Water Fund, and Wastewater Fund are provided as Attachments 3-8.
General Fund Revenues - 12/31/25 Balances and Recommended Budget Adjustments General Fund revenues received from July 1, 2025 through December 31, 2025 for Fiscal Year (FY) 2025-26 are $9,857,607 of the $20,771,957 adopted budget or 47%.
Comparatively, at the same time last year FY 2023-24 Q2, total General Fund revenues collected was $9,217,696 or 44%. Overall revenue collections are trending close to Agenda Item #13.2.
projections during the reporting period. General Fund revenues are divided into the following categories:
1. Property Tax
2. Sales Tax
3. Transient Occupancy Tax (TOT)
4. Other Taxes
5. Charges for Service
6. Fines and Forfeits
7. Licenses and Permits
8. Development Fees
9. Intergovernmental
10.Interest and Rents
11.Miscellaneous
The primary General Fund revenues include Property Tax, Sales Tax, and TOT.
Several revenue adjustments are being recommended due to the performance during the first half of the fiscal year predominately in property tax and sales tax collections. On September 25, 2025, Napa County released the property tax revenue estimates for Fiscal Year 2025-26. The estimates are approximately 0.2% lower than the original projections. In addition, the City received the Excess ERAF payment, which was 13.4% higher than budgeted. Overall, the updated property tax revenue estimated will yield an additional $75,034 in revenue.
Sales Tax receipts increased by 23% in 3rd Quarter 2025 as compared to the same quarter last year, due to an increase of $17,673,000 in taxable sales. The improved performance caused Avenu to increase the original revenue projections by approximately 6.4%, which is an increase of $339,859 in the projected sales tax revenue.
Agenda Item #13.2.
During Q3 2025 St. Helena experienced an overall 10.2% increase in local business activity when compared to the same period in the prior year.
TOT revenues are trending lower than originally projected. Based on the most recent information available, only modest growth over FY 2024–25 is anticipated. As a result, staff recommends reducing the FY 2025–26 budgeted TOT revenue by approximately $220,000 to more accurately reflect current trends and updated forecasts.
The summary of General Fund revenues (Attachment 3) takes into consideration the adjustments noted in Table 1.
Agenda Item #13.2.
Table 1 - General Fund Revenue Budget Adjustment Recommendations:
Account Description Amount
101-30-10-00-00 Property Tax - Secured (8,471)
101-30-11-00-00 ERAF Shift to State 58,441
101-30-20-00-00 Property Tax - Unsecured (2,838)
101-30-40-00-00 Sales Tax 265,554
101-30-44-00-00 Sales Tax - Measure D 74,305
101-30-50-00-00 Transient Occupancy Tax (222,049)
101-30-51-00-00 Transient Occupancy Tax Penalty 500
101-30-75-00-00 Fire Inspection Fees 1,425
101-31-23-00-00 Other Fire Fees 3,150
101-31-70-00-00 Investment Earnings 250,250
101-32-05-00-00 In Lieu VLF 27,902
101-32-10-00-00 Motor Vehicle In-Lieu 8,250
101-32-70-00-00 County Fire Contract 7,425
101-32-80-00-00 Emergency Relief (1) 236,100
101-33-71-00-00 Planning Land & Development Fees 50,000 101-34-31-48-00 Fire Department Donations 6,000
101-34-70-47-00 Recreation Revenue 50,000
101-36-10-00-00 Rental Income (27,500)
Total General Fund Revenue Adjustment 778,444
(1) Anticipated reimbursements for fire response, which will offset the increased salary costs in the Fire Department.
General Fund Expenses - 12/31/25 Balances and Recommended Budget Adjustments General Fund expenses through December 31, 2025 are $10,468,223. Spending is at 44% of the approved amount for the year. Spending for the previous year FY 2024-25 Q2 was at 51%. Attachment 4 provides a summary of expenditures by Department through FY 2025-26 Q2. Due to several unanticipated high priority expenses related to ongoing maintenance and projects staff is recommending additional budget adjustments. All budget increase recommendations are presented in Table 2.
Table 2 - General Fund Expenses Budget Increase Recommendations:
General Fund Expenses
Account Description Adjustment
101-40-00-20-61 Workers Compensation Insurance 48,600
101-42-10-21-45 Agenda Management System 6,000
101-42-10-22-12 4K Monitor Council Chamber
Upgrades 5,000
101-42-10-22-14 Election Expense 90,000
101-42-12-22-48 Community Academy 200
101-43-00-21-42 Banking Fees (20,000)
Agenda Item #13.2.
101-43-20-21-45 New Phone System 20,000
101-43-20-21-45 Firewall Upgrades 15,000
101-45-00-21-42 Banking Fees 2,000
101-45-00-21-45 Downtown Specific Plan 100,000
101-46-00-21-45 CivicPlus Library Implementation 6,000
101-46-00-21-45 Link+ Reintegration Fee 10,000
101-47-28-22-16 Public Art 20,000
101-47-40-21-42 Banking Fees 250
101-47-40-22-45 TK Afterschool Enrichment Program 10,000 101-48-00-20-24 Strike Team Salary (1) 80,000
101-48-00-20-30 Fire Department Overtime
(Coverage) (1)
60,000
101-49-00-20-10 Accrual Payout 106,900
Total General Fund Expenses Budget Requests 559,950
1) Increased salary costs in the Fire Department are reimbursed by Emergency Relief Revenues.
The budget adjustments identified above, are included in the estimated net position detailed in Table 3.
Table 3 - General Fund Estimated Net Position 06/30/2026 Ending Fund Balance @ 06/30/2025 14,381,356 Net Position % Estimated Revenues @ 06/30/2026 (1) 21,550,400
Estimated Expenses @ 06/30/2026 (2) (22,923,441)
Encumbered Expenses from FY 2024-25 (3) (1,668,546)
Use of Reserves 3,041,587
Estimated Unassigned Net Position 11,339,769 49.5%
(1) Total revenue includes mid-year recommended adjustments. (2) Total expenses include mid-year recommended adjustments. (3) Encumbrances are for expenses that were budgeted and encumbered in FY 2024-25 but were not expended by June 30, 2025.
Financial Policy P-FI-0016 approved by City Council on May 23, 2023 states that it is Council's directed target to maintain an unassigned fund balance of thirty percent (30%) of annual operating expenditures.
WATER FUND - 12/31/25 Balances and Recommended Budget Adjustments Water Enterprise revenue billed is $4,858,498 or 53.2% of the estimated total revenues for FY 2025-26 through December 31, 2025. Revenues are performing as anticipated and remain consistent with the assumptions used in the adopted budget. Staff will continue to monitor usage patterns and billing activity throughout the fiscal year to ensure revenues remain aligned with projections. Attachment 5 provides details of the water fund revenues.
Agenda Item #13.2.
The negative amount recorded in 561-38-70-00-00 CARES subsidy is offset with increased investment earnings.
Water expenditures through December 31, 2025, are $5,083,733. Overall Water Fund spending is at 59% of the adjusted amount for the year, which is slightly higher than normal, but due to annual debt payments that have been made. Attachment 6 provides a summary of spending by department for FY 2025-26 Q2 for the Water Fund.
While spending for the Water Fund is on track, staff is recommending the budget adjustments in Table 4 due to unforeseen high priority expenses.
Table 4 - Water Fund Expenditure Budget Increase Recommendations:
Account Description Adjustment
561-43-00-21-42 Banking Fees 9,000
561-44-00-21-30 Litigation Expense 25,000
561-50-34-20-30 Overtime (Plant Monitoring) 83,000
561-50-34-22-35 Process Chemicals 190,000
561-50-34-26-70 T1 Actuator Valve 200,000
Total Water Fund Budget Expense Requests 507,000
The budget adjustments identified above, are included in the estimated net position detailed in Table 5.
Table 5 - Water Fund Estimated Fund Balance at 06/30/2026 Estimated Ending Fund Balance @
06/30/2025 8,082,617 Operating Reserve
Estimated Revenues @ 6/30/2026 9,129,344
Estimated Expenses @ 6/30/2026 (1) (8,923,139)
Transfers to Capital (637,879)
Encumbered Expenses from 2024-25 (2) (245,091)
Use of Fund Balance 676,765
Estimated Net Position 7,405,852 10 Months
(1) Total expenses include mid-year recommended adjustments. (2) Encumbrances are for expenses that were budgeted and encumbered in FY 2024-25 but were not expended by June 30, 2025.
WASTEWATER FUND - 12/31/25 Balances and Recommended Budget Adjustments
Wastewater Enterprise revenue billed is $2,538,696 or 44.2% of the estimated total revenues for FY 2025-26 through December 31, 2025. Revenues are performing as anticipated and remain consistent with the assumptions used in the adopted budget.
Attachment 7 provides details of the water fund revenues.
Agenda Item #13.2.
Wastewater expenses through December 31, 2025 are $3,069,741. Overall Wastewater spending is at 53% for the fiscal year, which is slightly higher than normal, but due to annual debt payments that have been made. Attachment 8 provides a summary of spending by Department for FY 2024-25 Q2 for the Wastewater Fund.
While spending for the Wastewater Fund is on track, staff is recommending the budget adjustments in Table 6 due to unforeseen high priority expenses.
Table 6 - Water Fund Expenditure Budget Increase Recommendations:
Account Description Adjustment
571-50-26-20-30 Overtime related to New Plant Operations 23,000 571-50-29-21-22 Increased Utility Costs for New Plant 200,000 571-50-29-21-45 Increased Operational Costs 30,000
571-50-29-21-45 Invoices Delayed from FY 2024-25 66,224 Total Wastewater Fund Budget Expense Requests 319,224
The budget adjustments identified above, are included in the estimated net position detailed in Table 7.
Table 7 - Wastewater Fund Estimated Fund Balance at 06/30/2026 Estimated Fund Balance @
06/30/2025 3,786,662 Operating Reserve
Estimated Revenues @ 06/30/2026 5,746,033
Estimated Expenses @ 06/30/2026 (1) (5,811,618)
Transfers to Capital @ 06/30/2026 -
Encumbered Expenses from FY 2024-
25 (2)
(355,993)
Use of Reserves 421,578
Estimated Net Position 7 Months
(1) Total expenses include mid-year recommended adjustments. (2) Encumbrances are for expenses that were budgeted and encumbered in FY 2024-25 but were not expended by June 30, 2025.
OTHER Funds - 12/31/2025 Recommended Budget Adjustments Staff has additional recommendations for budget amendments in two Special Revenue Funds as follows:
Fund 224 - COPS Fund
These funds are reserved for transactions related to supporting front line officers.
Budget requests are shown in Table 8.
Agenda Item #13.2.
Table 8 - COPS Fund Expenditure Budget Increase Recommendations:
Account Description Adjustment
224-49-00-22-15 Patrol Gear & Duty Firearms 15,000
Total COPS Fund Budget Expense Request 15,000
As of December 31, 2025, the COPS fund had a fund balance of approximately $692,600.
Fund 286 - Bocce Fund
Due to the generosity of the community, the City has received approximately $30,000 in donations for improvements to the bocce area. Therefore, it is necessary to adjust the budget for the revenues and expenditures related to the project. This transaction has no impact on the fund balance. An additional adjustment is being requested for banking fees. Budget requests are shown in Table 9.
Table 9 - Bocce Fund Revenue and Expenditure Budget Increase Recommendations:
Account Description Adjustment
286-34-31-00-00 Revenue: Donations 30,000
Total Bocce Fund Revenue Request 30,000
286-47-28-21-42 Expense: Banking Fees 800
286-47-28-23-30 Expense: Bocce Area Upgrades 30,000
Total Bocce Fund Budget Expense Request 30,800
FY 2025-26 Q1 and Q2 Checks over $10,000
Fiscal Policy P-FI-0016 states that staff the financial report will include a summary of all checks over $50,000 issued during the interval. On March 11, 2025, City Council implemented a discretionary spending freeze that stated the following:
1. All discretionary expenditures are frozen unless explicitly aligned with an adopted strategic initiative or deemed critical to city operations.
2. Any discretionary expenditure exceeding $10,000 must be reviewed and approved by the City Council.
All discretionary expenditures over $10,000 during Q1 and Q2 FY 2025-26 were approved by City Council either through the adopted FY 2025-26 Operating Budget or through separate council resolution. Attachment 1 provides an account of all checks over $10,000 issued in FY 2025- 26 Q1 and Q2.
ENVIRONMENTAL REVIEW:
None.
GOAL:
Agenda Item #13.2.
Goal 1: Strengthen Financial Sustainability
DOCUMENTS ATTACHMENTS:
Resolution - FY 2025-26 Mid Year Budget Adjustments
Attachment 1 - FY26 Q2 Checks over 10,000
Attachment 2 - FY26 Q2 Estimated Cash Balances
Attachment 3 - FY26 Q2 General Fund Revenues
Attachment 4 - FY26 Q2 General Fund Expenses
Attachment 5 - FY26 Q2 Water Fund Revenues
Attachment 6 - FY26 Q2 Water Fund Expenses
Attachment 7 - FY26 Q2 Wastewater Fund Revenues
Attachment 8 - FY26 Q2 Wastewater Fund Expenses
Agenda Item #13.2.
CITY OF ST. HELENA
RESOLUTION NO. 2026-
RESOLUTION APPROVING FY 2025-26 MID-YEAR
BUDGET ADJUSTMENTS TO THE GENERAL FUND,
WATER FUND, WASTEWATER FUND, COPS FUND, AND
BOCCE FUND.
A. The City has traditionally amended its budget during the year as new and updated information becomes available; and
B. It is necessary to increase revenue and expense projections for the General Fund, Water Fund, Wastewater Fund, COPS Fund, and Bocce Fund.
NOW, THEREFORE BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF ST. HELENA AS FOLLOWS:
1. Adoption of this resolution is not subject to CEQA; and
2. Authorizes budget adjustments to the following:
General Fund Revenues
General Fund Revenues
Account Description Adjustment
101-30-10-00-00 Property Tax - Secured (8,471)
101-30-11-00-00 ERAF Shift to State 58,441
101-30-20-00-00 Property Tax - Unsecured (2,838)
101-30-40-00-00 Sales Tax 265,554
101-30-44-00-00 Sales Tax – Measure D 74,305
101-30-50-00-00 Transient Occupancy Tax (222,049)
101-30-51-00-00 TOT Penalty 500
101-30-75-00-00 Fire Inspection Fees 1,425
101-31-23-00-00 Other Fire Fees 3,150
101-31-70-00-00 Investment Earnings 250,250
101-32-05-00-00 In Lieu VLF 27,902
101-32-10-00-00 Motor Vehicle In-Lieu 8,250
101-32-70-00-00 County Fire Contract 7,425
101-32-80-00-00 Emergency Relief 236,100
101-33-71-00-00 Planning Land & Dev Fees 50,000
101-34-31-48-00 Fire Dept. Donations 6,000
101-34-70-47-00 Recreation Revenue 50,000
101-36-10-00-00 Rental Income (27,500)
Total General Fund Revenue Adjustment 778,444
Agenda Item #13.2.
General Fund Expense
General Fund Expenses
Account Description Adjustment
101-40-00-20-61 Workers Compensation Insurance 48,600
101-42-10-21-45 Agenda Management System 6,000
101-42-10-22-12 4K Monitor Council Chamber Upgrades 5,000 101-42-10-22-14 Election Expense 90,000
101-42-12-22-48 Community Academy 200
101-43-00-21-42 Banking Fees (20,000)
101-43-20-21-45 New Phone System 20,000
101-43-20-21-45 Firewall Upgrades 15,000
101-45-00-21-42 Banking Fees 2,000
101-45-00-21-45 Downtown Specific Plan 100,000
101-46-00-21-45 CivicPlus Library Implementation 6,000
101-46-00-21-45 Link+ Reintegration Fee 10,000
101-47-28-22-16 Public Art 20,000
101-47-40-21-42 Banking Fees 250
101-47-40-22-45 TK Afterschool Enrichment Program 10,000 101-48-00-20-24 Strike Team Salary 80,000
101-48-00-20-30 Fire Department Overtime (Coverage) 60,000 101-49-00-20-10 Accrual Payout 106,900
Total General Fund Budget Increase 559,950
COPS Fund Expenditures
COPS Fund Expenses
Account Description Adjustment
224-49-00-22-15 Patrol Gear & Duty Firearms 15,00
Total COPS Fund Budget Increase 15,000
Bocce Fund Expenditures
Bocce Fund Expenses
Account Description Adjustment
286-34-31-00-00 Donations 30,000
286-47-28-21-42 Banking Fees 800
286-47-28-23-30 Bocce Court Upgrades 30,000
Total Bocce Fund Budget Increase 60,800
Agenda Item #13.2.
Water Fund Expenditures
Water Fund Expenditures
Account Description Adjustment
561-43-00-21-42 Banking Fees 9,000
561-44-00-21-32 Litigation Expense 25,000
561-50-34-20-30 Overtime (Plant Monitoring) 83,000
561-50-34-22-35 Process Chemicals 190,000
561-50-34-26-70 T1 Actuator Valve 200,000
Total Water Fund Budget Increase 507,000
Wastewater Fund Expenditures
Wastewater Fund Expenditures
Account Description Adjustment
571-50-26-20-30 Overtime related to New Plant Operations 23,000 571-50-29-21-22 Increased Utility Costs for New Plant 200,000 571-50-29-21-45 Increased Operational Costs 30,000
571-50-29-21-45 Invoices Delayed from FY 2024-25 66,224 Total Wastewater Fund Budget Increase 319,224
Approved at a Regular Meeting of the St. Helena City Council on March 10, 2026 by the following vote:
Mayor Paul Dohring: _____
Vice Mayor Michelle Deasy: _____
Council Member Aaron Barak: _____
Council Member Kate Spadarotto:_____
Council Member Billy Summers: _____
APPROVED: ATTEST:
______________________ ________________________
Paul Jamison Dohring, Mayor Andrew Bradley, City Clerk
Agenda Item #13.2.
125805 Nimbus Nimbus Arts LLC 07/25/2025 10,000.00
125802 MGMASON MG Masonry Inc 07/25/2025 37,853.00
125804 NAP06 NAPA, CITY OF 07/25/2025 171,242.26
125799 JNND JNND Corporation 07/25/2025 16,940.00
125800 LSCE Luhdorff & Scalmanini Consulting Engineers 07/25/2025 14,323.00 Total for 7/23/2025: 195,234.07
125791 CDPOWER CD & Power 07/25/2025 163,800.00
125782 REMIF REMIF 07/23/2025 82,949.92
ACH PGE PG&E 07/23/2025 72,284.15
Total for 7/18/2025: 158,862.74
125781 CHAMBER Chamber Of Commerce-St. Helena 07/23/2025 40,000.00 125767 NAP07 Napa County Auditor-Controller's Office 07/18/2025 118,746.10 125768 STH01 St. Helena Tourism Improvement District 07/18/2025 40,116.64 125766 REMIF REMIF 07/17/2025 85,742.20
Total for 7/17/2025: 309,359.62
125703 ALDEA Aldea Inc. 07/17/2025 47,608.33
125736 PACE Pace Supply Corp 07/17/2025 176,009.09
125696 SIERRACH Thatcher Company of California, Inc. 07/08/2025 15,629.60 Total for 7/8/2025: 282,129.67
125683 OSCAR Oscar Larson & Associates 07/08/2025 14,155.57 125684 OTS OTS 07/08/2025 17,472.00
125675 MARINIT Marin IT Corporation 07/08/2025 18,942.39 125676 MOUNTAIN Mountain F Enterprises Inc. 07/08/2025 12,000.00 125665 BOBCAT Doosan Bobcat North America, Inc 07/08/2025 79,212.66 125674 KOSMONT Kosmont & Associates, Inc. 07/08/2025 38,250.37 125653 APSENVIR APS Environmental 07/08/2025 12,242.73
125661 CDPOWER CD & Power 07/08/2025 58,836.35
Total for 7/3/2025: 829,563.75
125652 APEXTECH Apex Technology Management, LLC 07/08/2025 15,388.00 125636 SHHF St. Helena Hospital Foundation 07/03/2025 10,000.00 125641 WESTYOST West Yost & Associates 07/03/2025 44,125.91 125622 NAP38 Napa Valley College 07/03/2025 219,512.43
125629 RAFTELIS Raftelis 07/03/2025 12,000.00
125603 FBEI Fort Bragg Electric, Inc 07/03/2025 343,420.53 125609 LANDREVI Land Revision 07/03/2025 79,803.65
125588 BBKLAW Best Best & Krieger, Attorneys at Law 07/03/2025 83,807.08 125596 CLIENTFI Client First Technology 07/03/2025 20,268.75 Check Date Check Amount
125582 ADOBE Adobe Inc. 07/03/2025 16,625.40
Accounts Payable
Checks by Date - Summary by Check Date
Check No Vendor No Vendor Name
ATTACHMENT 1
Agenda Item #13.2.
126016 SIERRACH Thatcher Company of California, Inc. 08/14/2025 10,470.00 Total for 8/14/2025: 817,451.66
126013 REMIF REMIF 08/14/2025 431,823.74
126014 ROADSAFE RoadSafe Traffic Systems, Inc 08/14/2025 15,374.72 126003 NAP06 NAPA, CITY OF 08/14/2025 33,175.00
126006 NAP9H Napa County Treasurer 08/14/2025 22,090.00 125966 HYDROSCI HydroScience Engineers 08/14/2025 220,795.37 125981 APEXTECH Apex Technology Management, LLC 08/14/2025 29,563.50 125962 CDPOWER CD & Power 08/14/2025 35,979.55
125965 ENTERFLE Enterprise FM Trust 08/14/2025 18,179.78 7306 NAP05 Westamerica Bank 08/13/2025 117,193.71
Total for 8/13/2025: 232,753.25
7304 EMP02 State Of California 08/13/2025 25,848.58
7305 ICM01 Vantagepoint Transfer-457 08/13/2025 21,354.03 Total for 8/7/2025: 288,045.79
7303 PUB01 Public Emp Retirement System 08/13/2025 68,356.93 125953 THOMPBUI Thompson Builders Corporation 08/07/2025 96,543.75 125955 UPVAL UpValley Family Centers 08/07/2025 60,000.00 125941 NAPB3 Napa County Resource Conservation District 08/07/2025 13,257.79 125950 SIERRACH Thatcher Company of California, Inc. 08/07/2025 24,584.50 125934 MEADHUNT Mead & Hunt 08/07/2025 56,796.75
125935 MGROUP Metropolitan Planning Group 08/07/2025 10,175.00 125908 ALPHA Alpha Analytical Labs Inc 08/07/2025 10,756.25 125918 BLUPOINT BluePoint Planning 08/07/2025 15,931.75 125876 JDGEC JD General Engineering Corp. 08/01/2025 211,812.00 Total for 8/1/2025: 211,812.00
ACH KAISER Kaiser Foundation Health Plan, Inc. 07/31/2025 106,289.16 Total for 7/31/2025: 1,975,754.01
ACH PGE PG&E 07/31/2025 80,756.83
ACH CALPERS CalPERS 07/31/2025 1,321,606.00
7301 ICM01 Vantagepoint Transfer-457 07/31/2025 22,929.94 7302 NAP05 Westamerica Bank 07/31/2025 112,336.28
7299 PUB01 Public Emp Retirement System 07/31/2025 69,342.03 7300 EMP02 State Of California 07/31/2025 24,059.05
7297 ICM01 Vantagepoint Transfer-457 07/31/2025 20,671.77 7298 NAP05 Westamerica Bank 07/31/2025 123,020.39
7295 PUB01 Public Emp Retirement System 07/31/2025 69,041.10 7296 EMP02 State Of California 07/31/2025 25,701.46
125872 WCARBOR West Coast Arborists Inc. 07/30/2025 16,181.10 Total for 7/30/2025: 35,633.51
Total for 7/25/2025: 430,759.11
125855 ENTERFLE Enterprise FM Trust 07/30/2025 19,452.41 125807 OSCAR Oscar Larson & Associates 07/25/2025 16,600.85 Agenda Item #13.2.
126188 OTS OTS 09/09/2025 89,936.08
126192 TAYLORBA Taylor Bailey Inc. 09/09/2025 13,315.00 126183 MEADHUNT Mead & Hunt 09/09/2025 54,393.21
126187 OSCAR Oscar Larson & Associates 09/09/2025 16,611.11 Total for 9/5/2025: 120,197.38
126181 HALDRICH Haley & Aldrich, Inc. 09/09/2025 10,829.75 126139 NVMAC Napa Valley Musuem of Art & Culture (The Mac)09/05/2025 12,500.00 126143 USABLUE USA Bluebook 09/05/2025 14,321.50
126133 BBKLAW Best Best & Krieger, Attorneys at Law 09/05/2025 38,832.58 126138 NAP38 Napa Valley College 09/05/2025 54,543.30
126126 STHELENA ST HELENA, CITY OF 09/03/2025 68,624.02 Total for 9/3/2025: 143,771.56
126124 STHELENA ST HELENA, CITY OF 09/03/2025 36,050.52 126125 STHELENA ST HELENA, CITY OF 09/03/2025 39,097.02 ACH USDA US Department of Agriculture, Rural Development 08/31/2025 177,098.17 Total for 8/31/2025: 623,766.92
Total for 8/29/2025: 15,681.06
ACH USB01 US Bank Trust NA 08/31/2025 446,668.75
Total for 8/28/2025: 450,300.00
7311 EMP02 State Of California 08/29/2025 15,681.06
Total for 8/27/2025: 720,523.98
126108 JDGEC JD General Engineering Corp. 08/28/2025 450,300.00 ACH PGE PG&E 08/27/2025 121,151.69
126102 CDPOWER CD & Power 08/27/2025 599,372.29
126092 FBEI Fort Bragg Electric, Inc 08/26/2025 294,784.23 Total for 8/26/2025: 542,934.67
7309 ICM01 Vantagepoint Transfer-457 08/26/2025 26,357.63 7310 NAP05 Westamerica Bank 08/26/2025 124,719.66
7307 PUB01 Public Emp Retirement System 08/26/2025 70,172.42 7308 EMP02 State Of California 08/26/2025 26,900.73
126073 NAP06 NAPA, CITY OF 08/21/2025 183,321.97
Total for 8/21/2025: 197,601.97
Total for 8/15/2025: 36,921.70
126072 MOTORPD Motorola Solutions 08/21/2025 14,280.00
126030 MGROUP Metropolitan Planning Group 08/15/2025 18,815.00 126038 BLUPOINT BluePoint Planning 08/15/2025 18,106.70 Agenda Item #13.2.
126459 ALPHA Alpha Analytical Labs Inc 09/30/2025 13,035.00 126462 APEXTECH Apex Technology Management, LLC 09/30/2025 15,638.00 7319 NAP05 Westamerica Bank 09/30/2025 115,979.02
126456 STHELENA ST HELENA, CITY OF 09/30/2025 94,191.50 7317 EMP02 State Of California 09/30/2025 25,589.13
7318 ICM01 Vantagepoint Transfer-457 09/30/2025 20,510.98 ACH WILMING Wilmington Trust NA 09/30/2025 450,742.00
7316 PUB01 Public Emp Retirement System 09/30/2025 68,123.76 Total for 9/25/2025: 666,969.90
ACH KAISER Kaiser Foundation Health Plan, Inc. 09/30/2025 200,386.02 126435 Precis Precision Wireless Service 09/25/2025 14,006.56 126444 UNIVAR Univar USA Inc. 09/25/2025 21,387.91
126428 JDGEC JD General Engineering Corp. 09/25/2025 414,751.00 126431 NAT100 National Academy of Athletics 09/25/2025 10,017.00 126402 SUNRIDGE Sun Ridge Systems Inc 09/25/2025 19,960.00 126413 REMIF REMIF 09/25/2025 165,652.08
Total for 9/19/2025: 287,136.10
126392 PACE Pace Supply Corp 09/25/2025 21,195.35
126346 /MHPLUS Mobile Homes Plus, Inc. dba Lap Lee 09/19/2025 30,870.00 126350 SUMMIT Summit Engineering Inc 09/19/2025 12,145.00 126343 BLACKBER Blackberg Group, LLC 09/19/2025 10,000.00 126345 FBEI Fort Bragg Electric, Inc 09/19/2025 234,121.10 126338 STHELENA ST HELENA, CITY OF 09/17/2025 65,314.82 Total for 9/17/2025: 174,989.60
Total for 9/16/2025: 561,431.85
ACH PGE PG&E 09/17/2025 109,674.78
126335 WESTYOST West Yost & Associates 09/16/2025 37,902.00 126336 BLUPOINT BluePoint Planning 09/16/2025 17,323.06 126308 NAP06 NAPA, CITY OF 09/16/2025 164,158.54
126331 TRUEV True Value Wholesale Hardware of Larkfield, Inc09/16/2025 28,058.00 126291 DRWELLWA Dr. Well Water Well Services 09/16/2025 14,700.00 126297 HALDRICH Haley & Aldrich, Inc. 09/16/2025 12,906.25 7315 NAP05 Westamerica Bank 09/16/2025 148,740.39
126267 ALPHA Alpha Analytical Labs Inc 09/16/2025 13,577.75 7313 EMP02 State Of California 09/16/2025 33,941.14
7314 ICM01 Vantagepoint Transfer-457 09/16/2025 20,034.05 Total for 9/12/2025: 1,496,348.81
7312 PUB01 Public Emp Retirement System 09/16/2025 70,090.67 126227 ENTERFLE Enterprise FM Trust 09/12/2025 44,742.40 126246 REMIF REMIF 09/12/2025 28,557.41
126210 BAY06 Bay Area Air Quality Mgmt Dist. 09/12/2025 14,503.00 126221 CIRA CIRA 09/12/2025 1,408,546.00
126194 UPPERR Upper Valley Recycling 09/09/2025 10,840.20 Total for 9/9/2025: 195,925.35
Agenda Item #13.2.
Total for 10/22/2025: 665,542.89
126706 NAP38 Napa Valley College 10/22/2025 75,352.00
126708 NAP06 NAPA, CITY OF 10/22/2025 186,639.88
126699 IMAGE Image Trend 10/22/2025 11,013.11
126701 JDGEC JD General Engineering Corp. 10/22/2025 272,241.50 126672 APEXTECH Apex Technology Management, LLC 10/22/2025 18,523.90 126676 BAY06 Bay Area Air Quality Mgmt Dist. 10/22/2025 85,282.00 Total for 10/16/2025: 23,740.73
126668 ALPHA Alpha Analytical Labs Inc 10/22/2025 16,490.50 Total for 10/15/2025: 292,224.18
126663 STHELENA ST HELENA, CITY OF 10/16/2025 23,740.73 126655 TDGENG TDG Engineering Inc. 10/15/2025 18,753.00 126656 UPPERR Upper Valley Recycling 10/15/2025 12,637.50 126647 PLAN-IT Plan-It Interactive 10/15/2025 11,515.00 126654 STHELENA ST HELENA, CITY OF 10/15/2025 33,472.69 126640 MEADHUNT Mead & Hunt 10/15/2025 56,614.51
126643 NCTPA NVTA 10/15/2025 38,925.00
126620 STH01 St. Helena Tourism Improvement District 10/15/2025 16,207.23 126621 STH01 St. Helena Tourism Improvement District 10/15/2025 14,173.20 126618 NAP07 Napa County Auditor-Controller's Office 10/15/2025 47,973.39 126619 NAP07 Napa County Auditor-Controller's Office 10/15/2025 41,952.66 126616 UPPER Upper Valley Disposal 10/13/2025 37,549.26 Total for 10/13/2025: 37,549.26
126615 STH01 St. Helena Tourism Improvement District 10/10/2025 15,375.98 Total for 10/10/2025: 61,158.88
Total for 10/9/2025: 32,430.75
126614 NAP07 Napa County Auditor-Controller's Office 10/10/2025 45,782.90 Total for 10/8/2025: 209,336.10
126611 TDGENG TDG Engineering Inc. 10/09/2025 32,430.75 7322 ICM01 Vantagepoint Transfer-457 10/08/2025 19,099.64 7323 NAP05 Westamerica Bank 10/08/2025 101,917.90
7320 PUB01 Public Emp Retirement System 10/08/2025 65,869.16 7321 EMP02 State Of California 10/08/2025 22,449.40
ACH USBank US Bank Corporate Payment System 10/02/2025 20,536.92 Total for 10/2/2025: 20,536.92
126484 CENTSQUA Central Square Technologies 09/30/2025 38,325.00 Total for 9/30/2025: 1,089,939.30
126477 NEOGOV NEOGOV 09/30/2025 10,704.20
126482 STHELENA ST HELENA, CITY OF 09/30/2025 36,714.69 Agenda Item #13.2.
Total for 11/20/2025: 592,014.51
126975 PUMPMAN PumpMan NorCal 11/20/2025 10,126.25
126976 REMIF REMIF 11/20/2025 75,511.96
126972 PACMET Pacific Metal Buildings Inc 11/20/2025 32,304.16 126973 PapeMach Pape Machinery 11/20/2025 12,049.86
126966 OAKVILLE Oakville Pump Service Inc 11/20/2025 12,273.50 126969 OSCAR Oscar Larson & Associates 11/20/2025 17,746.23 126961 NAP38 Napa Valley College 11/20/2025 18,838.00
126964 NAP06 NAPA, CITY OF 11/20/2025 175,397.30
126928 APEXTECH Apex Technology Management, LLC 11/20/2025 17,049.80 126936 BLUPOINT BluePoint Planning 11/20/2025 10,514.25 7331 ICM01 Vantagepoint Transfer-457 11/20/2025 18,398.21 7332 NAP05 Westamerica Bank 11/20/2025 102,546.06
ACH PUB01 Public Emp Retirement System 11/20/2025 65,411.85 7330 EMP02 State Of California 11/20/2025 23,847.08
126913 UPPERR Upper Valley Recycling 11/13/2025 16,070.74 Total for 11/13/2025: 116,208.87
ACH PGE PG&E 11/13/2025 78,035.92
126911 NAP38 Napa Valley College 11/13/2025 22,102.21
7329 NAP05 Westamerica Bank 11/12/2025 107,728.33
Total for 11/12/2025: 201,185.69
ACH PUB01 Public Emp Retirement System 11/12/2025 64,973.26 7327 EMP02 State Of California 11/12/2025 28,484.10
126887 TELSTAR Telstar Instruments 11/05/2025 26,053.83 Total for 11/5/2025: 260,853.89
126817 ALBION Albion Surveys Inc 11/05/2025 13,200.00
126882 SOLANO Solano County Library 11/05/2025 11,327.22 126795 FBEI Fort Bragg Electric, Inc 11/05/2025 176,748.15 126810 STHELENA ST HELENA, CITY OF 11/05/2025 33,524.69 7326 NAP05 Westamerica Bank 10/28/2025 107,687.85
Total for 10/28/2025: 213,830.16
7324 EMP02 State Of California 10/28/2025 21,255.62
7325 ICM01 Vantagepoint Transfer-457 10/28/2025 18,862.56 Total for 10/24/2025: 483,878.35
ACH PUB01 Public Emp Retirement System 10/28/2025 66,024.13 126769 PROMETER Professional Meters, Inc. 10/24/2025 244,503.05 126772 WEBSOFT Websoft Developers, Inc. 10/24/2025 20,475.00 126747 BBKLAW Best Best & Krieger, Attorneys at Law 10/24/2025 61,894.93 126761 MEADHUNT Mead & Hunt 10/24/2025 43,686.54
Total for 10/23/2025: 20,780.96
ACH PGE PG&E 10/24/2025 113,318.83
126734 OSCAR Oscar Larson & Associates 10/23/2025 20,780.96 Agenda Item #13.2.
127230 STHELENA ST HELENA, CITY OF 12/17/2025 17,060.45 127220 NAP38 Napa Valley College 12/17/2025 18,838.00
127227 RIANDA Gunilda Rianda Senior Center 12/17/2025 30,000.00 127203 CDPOWER CD & Power 12/17/2025 188,836.80
127217 MEADHUNT Mead & Hunt 12/17/2025 108,362.09
Total for 12/12/2025: 278,235.27
127197 APEXTECH Apex Technology Management, LLC 12/17/2025 19,726.65 127192 BBKLAW Best Best & Krieger, Attorneys at Law 12/12/2025 51,411.64 127194 OTS OTS 12/12/2025 21,780.00
127167 NAP06 NAPA, CITY OF 12/12/2025 100,153.46
127178 UPPERR Upper Valley Recycling 12/12/2025 12,750.00 ACH PGE PG&E 12/12/2025 81,895.76
127157 JLMOBILE JL Mechanical Mobile Repair 12/12/2025 10,244.41 127116 TDGENG TDG Engineering Inc. 12/05/2025 64,150.00 Total for 12/5/2025: 416,768.72
127104 OSCAR Oscar Larson & Associates 12/05/2025 30,780.25 127115 SWRCB SWRCB Accounting Office 12/05/2025 11,769.00 127095 JDGEC JD General Engineering Corp. 12/05/2025 237,481.00 127096 KHORN Kimley-Horn and Associates, Inc 12/05/2025 45,032.92 127079 BLACKBER Blackberg Group, LLC 12/05/2025 12,500.00 127091 ENTERFLE Enterprise FM Trust 12/05/2025 15,055.55 127073 LANDREVI Land Revision 12/04/2025 30,632.00
Total for 12/4/2025: 30,632.00
ACH STAMPLI Stampli Inc 11/30/2025 17,071.50
Total for 11/30/2025: 17,071.50
7335 NAP05 Westamerica Bank 11/28/2025 102,236.78
Total for 11/28/2025: 209,787.65
7333 EMP02 State Of California 11/28/2025 23,812.46
7334 ICM01 Vantagepoint Transfer-457 11/28/2025 18,553.05 Total for 11/25/2025: 110,993.43
ACH PUB01 Public Emp Retirement System 11/28/2025 65,185.36 127049 FAIRNAPA Fair Housing Napa Valley 11/25/2025 25,000.00 127056 NAP02 Napa County Planning Building & Environmental Sv 11/25/2025 10,921.01 127039 BBKLAW Best Best & Krieger, Attorneys at Law 11/25/2025 35,072.42 127045 CHAMBER Chamber Of Commerce-St. Helena 11/25/2025 40,000.00 127025 STHELENA ST HELENA, CITY OF 11/24/2025 25,185.24 Total for 11/24/2025: 85,365.62
127011 MUNICODE CivicPlus LLC 11/24/2025 10,816.71
127013 DSOD Division of Safety of Dams 11/24/2025 20,760.00 127008 UB*00578 Silverado Orchards 11/24/2025 28,603.67 Agenda Item #13.2.
Total for 12/31/2025: 393,330.31
Report Total (253 checks): 18,856,770.74
AP Checks by Date - Summary by Check Date (3/5/2026 10:05 PM) Page 8 ACH IRS United States Treasury 12/31/2025 12,572.01
ACH KAISER Kaiser Foundation Health Plan, Inc. 12/31/2025 280,758.30 Total for 12/30/2025: 210,610.12
ACH HALLVINE Hall Vineland, LLC 12/31/2025 100,000.00
7340 ICM01 Vantagepoint Transfer-457 12/30/2025 22,258.06 7341 NAP05 Westamerica Bank 12/30/2025 100,476.86
ACH PUB01 Public Emp Retirement System 12/30/2025 63,038.01 7339 EMP02 State Of California 12/30/2025 24,837.19
127289 TDGENG TDG Engineering Inc. 12/22/2025 13,293.00 Total for 12/22/2025: 120,957.31
127282 NAP38 Napa Valley College 12/22/2025 13,606.62
127286 SKYVIEW SkyView Tree Experts Inc. 12/22/2025 12,900.00 127278 ENTERFLE Enterprise FM Trust 12/22/2025 24,805.90 127279 KHORN Kimley-Horn and Associates, Inc 12/22/2025 27,559.49 Total for 12/19/2025: 277,123.35
127267 ALPHA Alpha Analytical Labs Inc 12/22/2025 28,792.30 127252 NCTPA NVTA 12/19/2025 13,882.50
127257 SWRCB SWRCB Accounting Office 12/19/2025 21,587.62 127241 CDPOWER CD & Power 12/19/2025 19,670.50
127242 MUNICODE CivicPlus LLC 12/19/2025 20,950.00
7337 ICM01 Vantagepoint Transfer-457 12/19/2025 16,810.78 7338 NAP05 Westamerica Bank 12/19/2025 97,807.92
ACH PUB01 Public Emp Retirement System 12/19/2025 63,114.77 7336 EMP02 State Of California 12/19/2025 23,299.26
Total for 12/17/2025: 382,823.99
Agenda Item #13.2.
General Ledger
Balance Sheet w Acct Numbers by ALF1
Account Number Description Beg Bal Debits Credits End Bal 101 General Fund 14,230,109 12,863,045 12,616,604 14,476,549 209 (1) HOME Grant (80,661) 66,963 34,300 (47,998)
210 (1) Community Dev Block Grant (139,548) 6,300 50,716 (183,964) 211 EPA Grant - - - -
212 (1) DUI Grant (106,402) - - (106,402)
213 Officer Wellness Grant 64,999 - - 64,999
216 Public Safety Impact 593,317 35,044 1,497 626,863
218 Public Library Foundation 23 - - 23
219 CLSA State Library Grant 1,948 33 - 1,981
222 Park Bond Act 222 - - 222
223 Skate Park Lighting Fund 1 - - 1
224 Public Safety (COPS) 557,083 153,468 14,495 696,056 225 State Gas Tax 2105 67,694 18,237 - 85,931
226 State Gas Tax 2106 41,568 11,080 - 52,649
227 State Gas Tax 2107 95,559 34,042 12,518 117,084
228 State Gas Tax 21075 17,179 2,316 - 19,495
229 State Gas Tax 2103 255,929 32,622 - 288,551
230 RMRA 288,728 81,150 - 369,877
235 Measure A 51,863 870 - 52,732
237 Emergency Flood Relief 166,638 2,594 15,305 153,927 238 Training Development Fund 53,160 5,731 5,195 53,696 240 Measure T 2,577,547 1,085,884 - 3,663,431
241 Measure T - Class I Trails 15,354 85,257 - 100,612
277 Prop 56 Grant 203,048 34,581 - 237,629
278 BSCC Grant 2,683 45 - 2,728
279 Asset Forfeit 63,865 1,071 - 64,936
280 Teen Center Recreation Dept 144 - - 144
283 Tree City USA - - - -
286 Bocce Ball 20,149 4,525 38,050 (13,375)
287 Harvest Festival (19,003) 37,990 27,991 (9,004)
288 Fourth of July 45,651 11,267 55,191 1,727
289 Recreation Program 1,400 - - 1,400
290 Tourism Improvement District 179,983 373,812 347,148 206,647 291 SB-1186 State Fees 39,380 1,939 1 41,318
295 N.O.A.A. 2,808 47 - 2,855
329 Stabo Trust 38,676 649 - 39,324
375 Murray Ex Trust 25,335 1,400 8,033 18,702
380 Friends and Foundation 66,423 71,700 75,503 62,620
381 Ryan Library Trust (2,828) - - (2,828)
382 Martin Estate Trust 1,579 19 800 798
384 Tweed Trust 686,030 44,678 18,923 711,784
420 1996 GO Bonds 12,840 - - 12,840
421 2022 GO Bonds 353,197 1,967,014 2,450 2,317,761
443 So St Helena Drainage Assessmt 31,210 523 - 31,734
561 Water Enterprise 5,492,259 6,976,322 4,725,175 7,743,407 562 1977 Water Bond 60,230 - - 60,230
571 Sewer Enterprise 2,917,087 4,173,893 2,668,439 4,422,542 Agenda Item #13.2.
Account Number Description Beg Bal Debits Credits End Bal 572 Wastewater Bond - - - -
581 Insurance Benefit Fund 29,648 - 9,911 19,737
582 Internal Service Garage Fund (179,188) 400,011 203,858 16,965 592 Equipment Replacement Fund 625,455 10,054 48,864 586,646 593 Fire Equipment Replacement 422,970 84,533 - 507,503 700 Flood Control Capital 327,780 5,496 - 333,277
713 Civic Impact 921,018 39,358 - 960,375
733 Capital Project Planning 371,647 157,699 257,619 271,727 734 Park Impact 1,016,242 24,212 97,170 943,285
740 Traffic Mitigation Impact 2,830,686 73,042 - 2,903,729 741 Street Capital Improvement 1,194,370 149,574 1,645,258 (301,314) 742 Storm Drain Improvement 789,220 28,828 102 817,946
743 TDA Grant - - - -
744 Housing Impact - - - -
745 Parking In-Lieu 678,175 11,372 - 689,547
751 Affordable Housing 925,204 173,989 5,805 1,093,388
752 Fund 1,282,049 210,291 - 1,492,339
763 Water Capital Project (2,046,506) - 1,228,775 (3,275,282) 764 Water Impact 463,149 22,954 - 486,103
773 Sewer Capital (301,510) 296,689 2,577,117 (2,581,937) 774 Sewer Impact 5,672 20,067 - 25,739
890 General Fixed Assets - - - -
898 General Long Term Debt - - - -
999 Clearing Account (38,330,536) 24,207,863 27,309,329 (41,432,003) Asset Total - 54,102,143 54,102,141 2
(1) Funds have receivables that are not reflected in the ending balance.
Agenda Item #13.2.
Actual Actual Actual Unaudited Adopted
Account Description 2022 FY 2023 FY 2024 FY 2025 FY 2026 101-30-10-00-00 Property Tax-Secured 4,557,240 4,845,720 5,153,320 5,307,885 5,524,497 101-30-11-00-00 ERAF Shift to State 496,468 577,641 434,928 477,209 435,897 101-30-20-00-00 Property Tax-Unsecured 145,360 151,958 167,382 168,294 183,038 101-30-30-00-00 Prior Year Property Tax 9,361 192 274 2,471 300 101-30-90-00-00 Real Property Transfer Tax 154,175 153,359 146,307 99,758 155,000 101-32-05-00-00 In Lieu VLF 841,911 897,205 957,067 994,634 1,007,652 101-32-20-00-00 Homeowner Property Tax 14,983 14,803 14,362 14,328 14,000 6,219,497 6,640,879 6,873,640 7,064,580 7,320,384
101-30-40-00-00 Retail Sales/Use Tax 3,620,282 3,584,494 3,534,189 3,297,831 3,326,182 101-30-42-00-00 Public Safety Sales Tax 76,783 82,610 91,100 82,440 86,676 101-30-44-00-00 Measure D 2,232,251 2,099,644 2,027,714 1,992,521 1,962,413 5,929,316 5,766,748 5,653,003 5,372,792 5,375,271
101-30-50-00-00 Transient Occupancy Tax 4,434,291 4,070,799 4,051,038 3,898,750 4,172,569 101-30-51-00-00 Transient Tax Penalty 10,463 7,525 2,291 2,710 2,500 4,444,754 4,078,324 4,053,329 3,901,460 4,175,069
101-30-60-00-00 Franchise Tax 278,659 459,034 641,451 650,447 611,753 278,659 459,034 641,451 650,447 611,753
101-30-61-00-00 Comcast PEG Access Fees 23,195 22,962 22,365 15,723 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 - - - -
101-33-50-00-00 Police Services 53,324 21,244 19,536 30,890 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 - 150 284 -
82,029 44,206 42,051 46,897 48,000
101-31-40-00-00 Vehicle Code Fines 68,562 53,777 29,176 41,454 40,993 101-31-50-00-00 Other Police Fines 26,483 19,916 13,112 12,486 15,000 101-31-55-00-00 A/R Late Penalty 276 2,002 1,942 29 520 101-33-63-00-00 Civil Penalties - - - - -
101-33-85-00-00 Public Works Violation - - - 1,000 -
101-34-20-00-00 Library Fines & Fees - - 12 55 -
95,321 75,695 44,242 55,025 56,513
101-30-70-00-00 Application & Permit Fees 1,375 11,650 2,825 1,055 2,000 101-30-80-00-00 Business License 112,534 189,072 163,777 149,833 180,000 101-30-81-00-00 Business License Penalty 129 347 146 300 350 Sales Tax
General Fund Revenues
Property Taxes
Property Taxes
Fines and Forfeits
Charges for Service
Sales Tax
Transient Occupancy Taxes
Transient Occupancy Taxes
Other Taxes
Other Taxes
Charges for Service
Fines and Forfeits
Licenses and Permits
ATTACHMENT 3
Agenda Item #13.2.
Actual Actual Actual Unaudited Adopted
Account Description 2022 FY 2023 FY 2024 FY 2025 FY 2026 General Fund Revenues
101-31-20-00-00 Building Permits 504,179 492,736 594,940 476,019 520,000 101-33-15-00-00 Short Term Rental Permit 33,750 18,000 20,250 27,000 20,250 101-33-74-00-00 Planning App & Permit Fees 78,838 131,265 145,750 191,626 120,000 101-33-84-00-00 Public Works App & Permit Fees 58,350 62,975 63,175 139,650 40,000 101-33-86-00-00 Well Permit Fee 1,300 650 - 4,800 1,200 790,456 906,694 990,863 990,283 883,800
101-33-71-00-00 Planning Land & Dev Fees - - - - -
101-33-81-00-00 Public Works Land & Dev Fees 13,600 7,200 9,600 1,600 7,500 13,600 7,200 9,600 1,600 7,500
Licenses and Permits
Development Fees
Development Fees
Agenda Item #13.2.
Actual Actual Actual Unaudited Adopted
Account Description 2022 FY 2023 FY 2024 FY 2025 FY 2026 General Fund Revenues
101-32-10-00-00 Motor Vehicle In-Lieu - - - 8,508 -
101-32-70-00-00 County Fire Contract 48,855 48,855 48,855 18,324 48,855 101-32-80-00-00 Emergency Relief 1,152,059 70,951 129,242 220,482 - 101-34-61-49-00 Contrib from Gov - Police 8,660 - - - - 101-34-71-00-00 Reimb State Mandated Costs - 2,240 84,000 47,354 5,000 101-34-73-00-00 Other State Revenue - - 160,461 2 -
101-34-75-00-00 Restitution - - - - -
101-36-80-00-00 Library Abatement 3,652 5,051 4,257 5,504 5,000 101-38-70-00-00 Allocation from Other Agency - - - - -
1,213,226 127,097 426,815 300,173 58,855
101-31-70-00-00 Investment Earnings (329,259) 134,243 388,380 407,141 250,000 101-34-76-00-00 Cash Overage/Shortage 52 (31) - 71 -
101-31-75-00-00 Interest Income 133 317 811 597 -
101-36-10-00-00 Rental Income 97,272 108,758 71,724 12,696 40,000 101-36-12-00-00 Rec Programs Facility Rental - - - - -
101-36-11-00-00 Tennis Court Rentals 225 14,568 - - -
(231,577) 257,855 460,915 420,505 290,000
101-33-20-00-00 Legal Cost Recovery - - - 4,612 -
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 2,014 2,000 101-34-23-00-00 Library Lost Material 382 298 307 426 300 101-34-24-00-00 Library Room Rental 38 25 100 -
101-34-31-00-00 Donations 1,000 - - 2,500 -
101-34-31-48-00 Donations - Fire Department - 6,200 15,500 10,100 - 101-34-31-49-00 Donations - Police Department - 2,576 - - - 101-34-51-00-00 Sale of Capital Assets 6,687 - 404 27,216 500 101-34-60-00-00 Contributions from non-govt - - - - -
101-34-61-00-00 Contributions from Government 1,041,554 - 168,061 101,600 159,630 101-34-61-46-00 Contributions from Gov - Library 1,000 - - 1,000 - 101-34-70-00-00 Other Revenue 99,863 29,936 133,083 445,267 120,000 101-34-70-22-47 Other Revenue - Jingle - - - - -
101-34-70-47-00 Other Revenue - Recreation 186,522 188,160 170,929 184,344 175,000 101-34-70-47-01 Other Revenue - - - - -
101-34-74-00-00 Insurance Refund - - - 231 -
101-39-98-00-00 Operating Transfers In 4,486 172,715 6,066 226,934 1,487,382 1,342,998 402,068 496,485 1,006,344 1,944,812
20,178,279 18,765,800 19,692,394 19,810,106 20,771,957
Intergovernmental
Intergovernmental
Interest and Rents
TOTALS
Interest and Rents
Miscellaneous
Miscellaneous
Agenda Item #13.2.
General Ledger
Quarterly Budget Report GF Expenses
Description Adopted Budget Encumbered Adjusted Budget YTD Spent Available Budget % of Budget Available Non Departmental 1,584,261 151,847 1,778,268 1,065,324 561,097 31.55% Council 490,118 15,595 490,118 144,042 330,480 67.43%
Administration 1,192,341 140,717 1,388,934 547,105 701,113 50.48% Finance 1,835,517 157,907 1,924,466 843,232 923,327 47.98% Attorney 425,000 - 425,000 117,647 307,353 72.32%
Planning/Building 1,562,616 564,441 2,104,385 683,109 856,835 40.72% Library 1,067,176 42,948 1,067,176 481,176 543,052 50.89% Parks & Recreation 1,256,611 - 1,256,611 703,473 553,138 44.02% Fire 3,133,755 - 3,133,755 1,671,132 1,462,623 46.67%
Police 5,132,103 33,841 5,132,103 2,290,736 2,807,526 54.71% Public Works 4,504,193 635,918 5,331,220 1,921,247 2,774,056 52.03% Grand Total 22,183,691 1,743,214 24,032,037 10,468,223 11,820,600 0.49% ATTACHMENT 4 Agenda Item #13.2.
General Ledger
Quarterly Budget Report Water Revenues
Account Number Description Adopted Budget Budget Adjustments Adjusted Budget YTD Received Uncollected 561 Water Enterprise
561-38-10-00-00 Water Revenue 750 - 750 - 750
561-38-10-00-01 Residential-Inside CL 4,056,082 - 4,056,082 1,821,670 2,234,412 561-38-10-00-50 Residential-Outside CL 350,000 - 350,000 163,779 186,221 561-38-10-01-00 Multi-Dwelling-Inside CL 875,000 - 875,000 478,948 396,052 561-38-10-01-50 Multi Dwelling-Outside CL 6,250 - 6,250 2,379 3,871 561-38-10-10-00 General Commercial-Inside CL 3,350,000 - 3,350,000 2,057,771 1,292,229 561-38-10-17-00 Landscape Meter 250,000 - 250,000 131,787 118,213 561-38-10-99-10 Fire Service-Inside CL 150,000 - 150,000 49,225 100,775 561-38-10-99-20 Fire Service-Outside CL 40,000 - 40,000 19,415 20,586 561-38-10-99-50 Finance Charges - - - 55,923 (55,923)
10 Water Enterprise 9,078,082 - 9,078,082 4,780,896 4,297,186 561-38-60-00-00 Water Meter Install Fee 6,000 - 6,000 2,334 3,666 60 Water Meter Install Fee 6,000 - 6,000 2,334 3,666
561-31-70-00-00 Investment Earnings 57,362 - 57,362 76,564 (19,202) 561-34-70-00-00 Other Revenue 34,150 - 34,150 10,652 23,498 561-38-70-00-00 CARE Subsidy (47,000) - (47,000) (12,089) (34,911) 70 CARE Subsidy 44,512 - 44,512 75,127 (30,615)
561-34-71-00-00 Water Emergency Penalties - - - (158) 158 71 Water Emergency Penalties - - - (158) 158
561-33-83-00-00 Raw Water Permit Fees 750 - 750 300 450 83 Raw Water Permit Fees 750 - 750 300 450
Grand Total 9,129,344 - 9,129,344 4,858,498 4,270,846
ATTACHMENT 5
Agenda Item #13.2.
General Ledger
Quarterly Budget Report Water Expenditures
Description Adopted Budget Encumbered Adjusted Budget YTD Spent Available Budget % of Budget Available Non Departmental 2,618,238 - 2,618,238 2,369,516 248,722 9.50% Council - - - - - 0.00%
Administration - - - - - 0.00%
Finance 97,505 31,662 102,004 47,328 23,014 22.56%
Attorney 100,000 - 100,000 108,346 (8,346) -8.35%
Public Works 5,314,033 535,315 5,840,988 2,558,543 2,747,130 47.03% Grand Total 8,129,776 566,977 8,661,230 5,083,733 3,010,520 0.35% ATTACHMENT 6
Agenda Item #13.2.
General Ledger
Quarterly Budget Report WW Revenues
Account Number Description Adopted Budget Adjusted Budget YTD Received Uncollected 571 Water Enterprise
571-31-70-00-00 Investment Earnings 34,477 34,477 28,184 6,293 31 Sewer Investment Earnings 34,477 34,477 28,184 6,293 571-34-70-00-00 Other Revenue 2,900 2,900 2,460 440
571-34-80-00-00 Annexation Fees - - 2,300 (2,300)
34 Other Revenue 2,900 2,900 4,760 (1,860)
571-35-00-00-00 Residential 2,544,140 2,544,140 1,026,754 1,517,386 571-35-00-01-00 Multiple Dwelling 454,742 454,742 170,457 284,285 571-35-00-03-00 Laundromat 26,184 26,184 9,553 16,631
571-35-00-10-00 General Commercial 2,100,000 2,100,000 699,471 1,400,529 571-35-00-11-00 Restaurants 186,392 186,392 106,333 80,059 571-35-00-12-00 Service Station 5,805 5,805 2,229 3,576 571-35-00-14-00 Motels-No Food Service 211,389 211,389 305,741 (94,352) 571-35-00-15-00 Supermarkets 45,000 45,000 92,558 (47,558) 571-35-00-18-00 Mixed Retial-Plus Food Service 29,038 29,038 8,675 20,363 571-35-00-20-00 Industrial 65,000 65,000 32,762 32,238
571-35-00-30-00 Libraries & Schools 75,000 75,000 39,555 35,445 571-35-00-60-60 Car Wash 2,616 2,616 1,815 801
35 Sewer Enterprise 5,745,306 5,745,306 2,495,901 3,249,405 571-38-10-99-50 Finance Charges - - 22,873 (22,873)
571-38-65-00-00 Sewer Connection Fee 1,350 1,350 - 1,350 571-38-70-00-00 CARE Subsidy (38,000) (38,000) (13,023) (24,977) 38 Dept (36,650) (36,650) 9,850 (46,500)
Grand Total 5,746,033 5,746,033 2,538,696 3,207,337
ATTACHMENT 7
Agenda Item #13.2.
General Ledger
Quarterly Budget Report Wastewater Expenditures
Description Adopted Budget Encumbered Adjusted YTD Spent Available Budget % of Budget Available Non Departmental 1,915,428 - 1,915,428 1,554,558 360,870 18.84% Council - - - - - 0.00%
Administration - - - 4,851 (4,851) 0.00%
Finance 78,570 19,289 82,037 34,199 28,548 34.80%
Attorney 50,000 - 50,000 6,603 43,397 86.79%
Public Works 3,246,627 606,053 3,790,362 1,469,529 1,714,780 45.24% Grand Total 5,290,625 625,342 5,837,827 3,069,741 2,142,745 0.37% ATTACHMENT 8 Agenda Item #13.2.
FY 2025
‐26
Mid YearBudgetReviewBy: Mandy Kellogg, Administrative
Services Director
Finance Division
March 10, 2026City Council Meeting
Agenda Item #13.2.
Fiscal Year 2025 Performance
Revenues versus Expenses
Unaudited Revenues
& Expenses Amount
Actual Revenues 19,810,106Actual Expenses and Transfer Out 20,672,975 Revenues Over Expenditures (862,869)
Agenda Item #13.2.
Fiscal Year 2026
Projected Revenues versus Expenses
Adjusted FY 2025
‐26 Budget Amount
Proposed Adjusted Revenues 20,771,956
Proposed Adjusted Expenses (22,923,441)
Additional Expenses Encumbered from FY24
‐2025 (1,668,546)
Use of Fund Balance 3,041,587
Agenda Item #13.2.
Fiscal Year 2026
Overview of Revenues – General Fund
Property Tax Sales Tax TOT Other Totals
Adopted 7,320,384 5,375,271 4,175,069 3,901,233 20,771,957Adjusted 7,395,418 5,715,130 3,953,520 4,486,331 21,550,399Q2 Collected 3,272,822 1,915,344 1,818,609 2,850,833 9,857,607% of Budget Collected 45% 36% 44% 73% 47% ‐
2.04.06.08.0 10.012.014.016.018.020.0
Millions
Agenda Item #13.2.
General Fund Revenues
Account Description Adjustment
101‐30‐10‐00‐00 Property Tax Secured (8,471)
101‐30‐11‐00‐00 ERAF Shit to State 58,441
101‐30‐20‐00‐00 Property Tax ‐ Unsecured (2,838)
101‐30‐40‐00‐00 Sales Tax 265,554
101‐30‐44‐00‐00 Sales Tax – Measure
D 74,305
101‐30‐50‐00‐00 Transient Occupancy Tax (222,049)
101‐30‐51‐00‐00 Transient Occupancy Tax Penalty 500
101‐30‐75‐00‐00 Fire Inspection Fees 1,425
101‐31‐23‐00‐00 Other Fire Fees 3,150
101‐31‐70‐00‐00 Investment Earnings 250,250101‐32‐05‐00‐00 In Lieu VLF 27,902 101‐32‐10‐00‐00 Motor Vehicle In‐Lieu 8,250
101‐32‐70‐00‐00 County Fire Contract 7,425
101‐32‐80‐00‐00 Emergency Relief 236,100
101‐33‐71‐00‐00 Planning Land
& Development Fees 50,000
101‐34‐31‐48‐00 Fire Department Donations 6,000
101‐34‐70‐47‐00 Recreation Revenue 50,000
101‐36‐10‐00‐00 Rental Income (27,500)
Total General Fund Revenue Adjustment 778,444
General Fund
Proposed
Revenue
Adjustments
Agenda Item #13.2.
Fiscal Year 2026
Overview of Expenses – General Fund
YTD Spent
&
% of Budget Available
Encumbered
Description Adopted Budget Adjusted Budget
Non Departmental 1,584,261 1,778,268 1,217,172 31.55%
Council 490,118 490,118 159,638 67.43%Administration 1,192,341 1,388,934 687,821 50.48% Finance 1,835,517 1,924,466 1,001,139 47.98%
Attorney 425,000 425,000 117,647 72.32%
Community Development 1,562,616 2,104,385 1,247,550 40.72% Library 1,067,176 1,067,176 524,124 50.89%Parks
& Recreation 1,256,611 1,256,611 703,473 44.02%
Fire 3,133,755 3,133,755 1,671,132 46.67%
Police 5,132,103 5,132,103 2,324,577 54.71%
Public Works 4,504,193 5,331,220 2,557,165 52.03%
Grand Total 22,183,691 24,032,037 12,211,437 0.49%
* Total expenses include expenses carried over from FY 2024/25 Agenda Item #13.2.
General Fund Expenses
Account Description Adjustment
101‐40‐00‐20‐61 Workers Compensation Insurance 48,600
101‐42‐10‐21‐45 Agenda Management System 6,000
101‐42‐10‐22‐12 4K Monitor Council Chamber Upgrade 5,000 101‐42‐10‐22‐14 Election Expense 90,000
101‐42‐12‐22‐48 Community Academy 200
101‐43‐00‐21‐42 Banking Fees (20,000)
101‐43‐20‐21‐45 New Phone System 20,000
101‐43‐20‐21‐45 Firewall Upgrades 15,000101‐45‐00‐21‐42 Banking Fees 2,000101‐45‐00‐21‐45 Downtown Specific Plan 100,000101‐46‐00‐21‐45 CivicPlus Library Implementation 6,000101‐46‐00‐21‐45 Link+ Reintegration Fee 10,000101‐47‐58‐22‐16 Public Art 20,000101‐47‐70‐21‐42 Banking Fees 250 101‐47‐40‐22‐45 TK Afterschool Enrichment Program 10,000 101‐48‐00‐20‐24 Strike Team Salary 80,000
101‐48‐00‐20‐30 Fire Department Overtime (Coverage) 60,000 101‐49‐00‐20‐10 Accrual Payout 106,900
Total General Fund Budget Increase 559,950
General
Fund
Budget
Increase
Requests
Agenda Item #13.2.
Fiscal Year 2026
General Fund Net Position
Net Position
%
Estimated Ending Fund Balance
@ 6/30/25 14,381,356
Estimated Revenue
@ 6/30/26 21,550,400
Estimated Expenses
@ 6/30/26 (22,923,441)
Encumbered Expenses from FY 2024
‐25 (1,668,546)
Use of Reserves 3,041,587
Estimated Unassigned Net Position 11,339,769 49.5%
Agenda Item #13.2.
Water Fund
Agenda Item #13.2.
Water Fund – Revenue
% Collected 2025/26 Q2 2025/26 Adopted Water Fund
Revenues 9,129,344 4,858,498 53%
Revenue Collection through Q2 Compared to Budget
Agenda Item #13.2.
Water Fund ‐ Expenses
* Total expenses include expenses carried over from FY 2024/25 Non Dept. Finance Attorney Public Works Totals
Adopted 2,618,238 97,505 100,000 5,314,033 8,129,776Adjusted 2,618,238 102,004 100,000 5,840,988 8,661,230YTD Spent & Encumbered 2,369,516 78,989 108,346 3,093,858 5,650,710 % of Budget Available 9% 23% ‐8% 47% 35%
(2.0)
‐
2.04.06.08.0 10.0
Millions
Agenda Item #13.2.
Water Fund
Budget Increase Recommendations
Account Description Adjustment
561‐43‐00‐21‐42 Banking Fees 9,000
561‐44‐00‐21‐30 Litigation Expense 25,000
561‐50‐34‐20‐30 Overtime (Plant Monitoring) 83,000
561‐50‐34‐22‐35 Process Chemicals 190,000
561‐50‐34‐26‐70 T1 Actuator Valve 200,000
Total Water Fund Budget Increase 507,000
Agenda Item #13.2.
Water Fund Estimated Fund
Balance
Operating
Reserve
Estimated Ending Fund Balance
@ 6/30/25 8,082,617
Estimated Revenue
@ 6/30/26 9,129,344
Estimated Expenses
@ 6/30/26 (8,923,139)
Transfer to Capital
@ 6/30/26 (637,879)
Encumbered Expenses from FY 2025
‐26 (245,091)
Use of Reserves 676,765
Estimated Unassigned Net Position 7,405,852 10 Months
Agenda Item #13.2.
Wastewater Fund
Agenda Item #13.2.
Wastewater Fund – Revenue
% Collected 2025/26 Q2 2025/26 Adopted Wastewater Fund
Revenues 5,746,033 2,538,696 44%
Revenue Collection through Q2 Compared to Budget
Agenda Item #13.2.
Wastewater Fund ‐ Expenses
* Total expenses include expenses carried over from FY 2024/25 Non Dept. Finance Attorney Public Works Totals
Adopted 1,915,428 78,570 50,000 3,246,627 5,290,625Adjusted 1,915,428 82,037 50,000 3,790,362 5,837,827YTD Spent & Encumbered 1,559,409 53,488 6,603 2,075,582 3,695,082 % of Budget Available 19% 35% 87% 45% 37%
‐
1.02.03.04.05.06.07.0 Millions
Agenda Item #13.2.
Wastewater Fund
Budget Increase Recommendations
Account Description Adjustment
571‐50‐26‐20‐30 Overtime related to New Plant Operations 23,000 571‐50‐29‐21‐22 Increased Utility Costs for New Plant 200,000 571‐50‐26‐21‐45 Increased Operational Costs 30,000
571‐50‐29‐21‐45 Invoices Delayed from FY 2024‐25 66,224 Total Water Fund Budget Increase 319,224
Agenda Item #13.2.
Wastewater Fund Estimated Fund
Balance
Operating
Reserve
Estimated Ending Fund Balance
@ 6/30/25 3,786,662
Estimated Revenue
@ 6/30/26 5,746,033
Estimated Expenses
@ 6/30/26 (5,811,618)
Transfer to Capital
@ 6/30/26
‐
Encumbered Expenses from FY 2024
‐25 (355,993)
Use of Reserves 421,578
Estimated Unassigned Net Position 2,035,888 7 Months
Agenda Item #13.2.
Other Funds
Budget Increase Recommendations
Account Description Adjustment
COPS Fund
224‐49‐00‐22‐15 Patrol Gear
& Duty Firearms 15,000
Total COPS Fund Budget Increase 319,224
Bocce Fund
286‐34‐31‐00‐00 Revenue: Donations 30,000
286‐47‐28‐21‐42 Expense: Banking Fees 800
286‐47‐28‐23‐30 Expense: Bocce Area Upgrades 30,000
Total Bocce Fund Budget Increase 60,800
Agenda Item #13.2.
Council
Action
• Receive and File FY 2025
‐26 Q2
• Adopt
a Resolution Approving Recommended
Budget Adjustments
Agenda Item #13.2.