Department Overview
The Administrative Services Department encompasses Finance, Human Resources, and Risk Managment related functions.
Finance functions include: financial management and oversight of all Town funds; centralized accounting; budget development, production and monitoring; administrative and project support to all departments; management of the Town's utility billing service; revenue collections; banking and bank card services; and customer service the public.
This department also provides Human Resources services including labor relations, and risk management. To find out more about the Finance and Human Resources Departments please visit the Town of Yountville website.
Biennial Budget Goals and Objectives
Evaluate potential of utilizing Town's Financial Advisor firm to manage investments and maximize the potential for increased interest earnings.
Receive the GFOA Distinguished Budget Presentation Award for the Town’s first Biennial 2024/2025 & 2025/2026 Budget.
Receive the GFOA Certificate of Achievement for Excellence in Financial Reporting for the Town’s Annual Comprehensive Financial Report for June 30, 2024.
Conduct a Transient Occupancy Tax (TOT) Audit for calendar years 2020-2022.
Continue to develop processes for transitioning from paper to electronic records management related to payroll and Human Resources.
Update Town Personnel Rules to reflect recent changes in legislation and evaluate the increased use of technology for employee services.
Budget Insights
Increase to salary and benefit costs as a result of department restructuring. $20,000 budgeted for the annual financial audit. Increase in anticipation of higher cost for new Town auditing firm.
This cost is shared with the enterprise funds so remaining amount of the contract is budgeted in water and wastewater departments
$40,000 budgeted in Audit & Accounting for Fiscal Year 2024/2025 to conduct TOT Audit covering calendar years 2020-2022 .
$25,000 budgeted in Contract Services to work with consultant to establish Internal Service Funds.
Contract Services budget also reflects cost increases for RGS Financial Consultant services.
Personnel Services added to this department to account for $10,000 to implement increased and improved HR services.
Increases to Conference and Travel and Meetings and Training budgets to accomodate additional Human Resources and Risk Management trainings.
Town of Yountville Biennial Budget Fiscal Year 2024/2025 and 2025/2026 Finance & Human Resources Department
Expenditures
General Fund Department 01-1102
Administrative Services Department Expenditures
Personnel
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Salaries - Full Time $253,125 $302,564 $309,040 $309,040 $347,655 $369,012 Salaries - Part Time $3,822 $26,179 $24,476 $24,476 $28,768 $30,210 Overtime $52 $56 $300 $300 $400 $425
Medicare & Fica $3,723 $6,093 $6,353 $6,353 $7,242 $7,662 Deferred Compensation $16,628 $21,033 $22,215 $22,215 $26,935 $28,440 Payment-In Lieu Health $3,280 $4,500 $4,500 $4,500 $2,400 $2,400 Health Insurance $22,349 $25,703 $33,454 $28,987 $64,506 $70,957 Dental Insurance $4,218 $4,653 $3,872 $3,872 $5,160 $5,418 Vision Insurance $247 $230 $963 $963 $1,188 $1,188
Life/Disability Insurance $2,507 $3,012 $3,403 $3,403 $3,831 $3,946 Tuition Reimbursement $120 $0 $360 $360 $1,200 $1,080
Automobile Allowance $1,940 $2,220 $2,220 $2,220 $1,590 $1,590 Cell Phone Allowance $1,752 $1,785 $2,328 $2,328 $2,760 $2,760 Other Employee Reimbursement $53 $258 $1,199 $1,199 $1,469 $1,469 Technology Stipend $0 $1,635 $135 $135 $1,800 $1,935
Pers Employer Rate $27,741 $34,248 $39,985 $39,985 $40,585 $42,992 Allocated PRSP- Payment to Trust $0 $14,087 $15,256 $15,256 $16,913 $17,952 Allocated OPEB - Payment to Trust $0 $14,087 $7,628 $7,628 $6,765 $7,181 Allocated Liability Insurance $15,529 $19,781 $21,680 $19,487 $22,311 $26,773 Allocated Wrkrs Comp Insurance $7,132 $7,857 $8,580 $7,933 $10,173 $12,208 TOTAL $364,218 $489,980 $507,945 $500,638 $593,651 $635,598 Supplies & Services
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Office Supplies $587 $973 $1,000 $1,000 $1,000 $1,000
Other Supplies & Materials $746 $457 $1,000 $1,000 $1,000 $1,000 Postage & Printing $1,563 $2,836 $3,000 $3,000 $3,500 $3,700 Audit & Accounting Services $23,425 $27,263 $61,500 $68,925 $68,000 $28,000 Bank & Fiscal Agent Fees $1,825 $654 $2,000 $2,000 $1,500 $1,500 Personnel Services $0 $0 $0 $0 $10,000 $10,000
Allocated IT Costs $40,463 $48,101 $51,500 $51,500 $71,810 $71,970 Conference & Travel $1,410 $5,698 $8,250 $8,250 $14,000 $17,000 Meetings & Training $5,572 $5,336 $15,500 $15,500 $13,200 $13,200 Dues & Subscriptions $4,228 $2,371 $2,020 $2,020 $3,320 $3,380 Contract Services $65,850 $87,053 $154,125 $154,125 $206,075 $194,025 TOTAL $145,668 $180,743 $299,895 $307,320 $393,405 $344,775 Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Finance $509,887 $670,723 $807,840 $807,958 $987,056 $980,373 TOTAL $509,887 $670,723 $807,840 $807,958 $987,056 $980,373 Full-Time Staff Allocations
2021/2022 Actual 2022/2023 Actual 2023/2024 Actual 2024/2025 Proposed 2025/2026 Proposed Accounting Assistant 0.1 0.1 0.1 0.1 0.1
Administrative Assistant II 0.1 0.1 0.1 0.2 0.2
Administrative Services Director 0.5 0.5 0.5 0.4 0.4
Financial Analyst/Accountant II 0.6 0.6 0.6 0.65 0.65
HR Analyst 0.2 0.2 0.2 0.6 0.6
Information Systems Administrator 0 0.056 0.1 0.1 0.1
Management Analyst II 0.25 0.25 0.25 0.25 0.25
Town Manager 0.075 0.075 0.075 0.075 0.075
TOTAL 1.825 1.881 1.925 2.375 2.375
The "Finance Director" position changed to "Administrative Services Director" in Fiscal Year 2023/2024.
The "Deputy Director of HR & IT" position changed to "HR Analyst" in Fiscal Year 2024/2025.
Performance Measures
The Town of Yountville considers it crucial to measure how individual department activity ties into the overall Town Strategic Plan. The Finance Department focuses on three of the six Town Strategic Plan Critical Success Factors:
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Department Overview
The Risk Management Department accounts for the costs of participation in CIRA (California Intergovernmental Risk Authority), a public Joint Powers Authority (JPA). CIRA provides the Town’s insurance coverage’s, proactive employee safety and risk management support & training. The costs of the Town’s liability, workers’ compensation, property, and errors & omissions insurances are charged out to all departments based on a per-employee allocation formula. The Town Manager serves as the Town’s designated CIRA Board representative.
CIRA membership benefits support risk management practices through:
Consultation for things such as litigation management, legistlative and regulatory compliance, and contractual risk transfer.
Loss Prevention, by assisting in identifying and managing risks through methods such as on-site risk assessments, post-incident assistance and mitgation, and operational best practices policy templates. Member training to help educate and train governing bodies, management, and employees on municipal operations and risk management.
The Liability Program provides coverage to $35 million per occurrence for general and automobile liability and public officials’ errors and omission. CIRA self-funds coverage up to $1 million; losses that exceed this amount are covered via the CSAC Excess Insurance Authority. The Town’s selfinsured retention is $20,000 for each occurrence.
The Liability Program is experience-rated, meaning premiums are based on loss experience.
Employment Practices Liability (EPL) coverage is provided through the Employment Risk Management Authority (ERMA) up to $1 million and California State Association of Counties-Excess Insurance Authority (CSAC-EIA) provides coverage in excess of $1 million, up to the program limit per occurrence.
The Workers’ Compensation Program provides coverage up to statutory limits per occurrence, including volunteers. CIRA self-funds up to $500,000 and losses in excess of this amount are covered via the Local Agency Workers’ Compensation Excess Pool (LAWCX) and reinsurance. CIRA provides a dedicated Workers’ Compensation Unit which is responsive to employees and ensures their needs are met and they are returned to work appropriately. This Program is also experiencerated. The Town has a $10,000 self-insured retention (SIR).
The Workers’ Compensation, Liability, and property insurance line items are being allocated directly to departments and are no longer budgeted in Risk Management. Administrative oversight costs, employee safety committee and risk management costs that are not directly allocated to departments remain in this budget.
Biennial Budget Goals and Objectives
Continue to actively seek to update and improve upon Town’s risk management policies and procedures by adopting new policies and procedures with a focus at the departmental operating level.
Continue to be proactive assisting with risk management and prevention of potential litigation and workers compensation claims through the implementation of appropriate policies, procedures, and staff training and development including appropriate online training.
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Risk Management Department Expenditures
General Fund Department 01-1103
Maintain liability claim reserve allocation at $50,000 which is $20,000 more than the $30,000 minimum funding level required by CIRA. Maintain $10,000 SIR to continue Workers Compensation Program.
Apply for CIRA Employee Relations and Safety Grant opportunities.
Budget Insights
Funding is included for contract services for Employee Training and Development Services, Liebert, Cassidy & Whitmore Affordable Care Act Analysis and Training Consortium Dues, and CIRA Employment Practices Grant.
Program Revenue
$ 2,907 $ 7,000 $ 7,000 $ 17,140 $ 7,000 $ 7,000
$ 2,907 $ 7,000 $ 7,000 $ 17,140 $ 7,000 $ 7,000
(3801) Refunds & Reimbursements
Total
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Risk Management Department Expenditures
Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Other Supplies & Materials $620 $5,684 $9,200 $9,200 $8,500 $8,500 Conference & Travel $0 $0 $850 $850 $850 $850
Liability Claims $34 $7,980 $15,000 $15,000 $15,000 $15,000 Workers' Comp Insurance $0 $1,263 $0 $0 $0 $0
Workers Compensation Claims $5,315 $1,694 $10,000 $10,000 $10,000 $10,000 Unemployment Insurance $800 $0 $5,000 $5,000 $5,000 $5,000 Contract Services $15,011 $13,385 $31,100 $31,100 $41,500 $41,500 TOTAL $21,780 $30,007 $71,150 $71,150 $80,850 $80,850
Performance Measures
The Town of Yountville considers it crucial to measure how individual department activity ties into the overall Town Strategic Plan. The Risk Management Department focuses on one of the Town's Strategic Plan Critical Success Factors:
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Department Overview
Prior to July 2023, new development activity within the Town was subject to a Fire Emergency Services Impact Fee to offset additional costs of personnel, facilities, and equipment required to meet the increased demands on fire and medical services. This fund accounted for those revenues to ensure funds are available for future fire engine replacements.
In July 2023 the Town Council adopted the 2022 Impact Fee Study. The results of the study eliminated the collection of the Public Safety Impact Fee. As this fee is no longer collected, the small balance within this fund was transferred into the General Fund in Fiscal Year 2023/2024 to help cover the annual fire engine replacement cost as outlined fire services contract.
Biennial Budget Goals and Objectives
None. This fund has been closed out and is only included in the bugdet for historical purposes.
Budget Insights
None.
Revenue and Expenditures
Data
$ 0 $ 1 $ 0 $ 0 $ 0 $ 0
0 1 0 0 0 0
$ 0 $ 1 $ 0 $ 0 $ 0 $ 0
Revenues
(3301) Interest Income
Revenues Less Expenses
Collapse All 2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Summary of Fund Balance Activity
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Fire Emergency Services Fund
Special Revenue Fund 28 Department 3201
Department Overview
Senate Bill 1186 (SB 1186) created Government Code Section 4467. SB 1186 which requires that a fee be assessed on newly issued and renewed business licenses. The intent of this additional fee is to generate revenue for improving disability access and compliance within the jurisdiction, and to provide funds for the California Division of the State Architect (DSA) to use in maintaining oversight of the Certified Access Specialist (CASp) program.
Per AB 2164, as of January 1, 2024 the fee amount is $4.00. Of the amount collected, 90% is retained by the local entity, and 10% is remitted to the DSA on a quarterly basis. Each January, an annual report is completed and submitted to the DSA to disclose total amount of fees collected, and reconcile the amount remitted to the DSA. After the annual report is finalized, the Town’s portion of the fee is transferred into Fund 50 to aid in covering costs of projects related to ADA improvements and requirements.
Biennial Budget Goals and Objectives
Continue to collect, report, and remit fees as required by statute.
Utilize funds for the Town’s Americans with Disability Act (ADA) Improvements Program.
Budget Insights
Any funds that become available will be transferred to Fund 50 to cover costs for the ADA Accessibility Improvements Program.
Revenues
Data
$ 4 $ 22 $ 10 $ 10 $ 20 $ 20
1,922 1,991 1,500 1,500 1,900 1,900
$ 1,926 $ 2,013 $ 1,510 $ 1,510 $ 1,920 $ 1,920
(3301) Interest Income
(3705) SB 1186 Fees
Total
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 CASp Certification and Training Fund
(SB 1186 Disability Access Fee)
Special Revenue Fund 30
Expenditures
Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Interfund Transfer - Capital Project $1,997 $1,973 $1,500 $1,905 $1,900 $1,900 TOTAL $1,997 $1,973 $1,500 $1,905 $1,900 $1,900
Summary of Fund Balance Activity
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Department Overview
In October 2017 the Yountville Finance Authority issued 2017 Lease Revenue Bonds in the amount of $8,500,000 to refund the 2008 Lease Revenue Bonds. This refunding allowed the Town to take advantage of a more favorable interest rate environment than at original issue. The structure of the new bonds mirrors that of the 2008 Bonds, which involves the Town leasing the community center site to the Authority and leasing the complete facility back for the Town’s use. The term for the 2017 Lease Revenue Bonds is 21 years, and over the course of this term, $1,630,628 will be saved because of this refunding.
The original bonds were issued to fund the construction of the Yountville Town Center Project, which consisted of the construction of a 7,500-square-foot Community Center and Library Building, the remodeling of the existing Community Hall, the construction of a new sheriff’s substation, and the construction and landscaping of a new 7,000-square foot Town Square. Total construction budget for the project was $11,197,600 and it was completed and opened for public use in November of 2009.
The Town is obligated to pay the debt from existing General Fund revenue sources and will budget an annual transfer from the General Fund each year to pay principal and interest payments as they come due.
Biennial Budget Goals and Objectives
Make timely annual debt service payments for a total of $541,518 in Fiscal Year 2024/2025, and $544,518 in Fiscal Year 2025/2026.
Budget Insights
Transfer in from General Fund (01) in the amount of $540,000 in Fiscal Year 2024/2025 and $535,000 in Fiscal Year 2025/2026 to cover principal, interest and fiscal agent fees.
Revenue and Transfers
Data
$ 310 $ 4,936 $ 2,500 $ 2,500 $ 1,000 $ 1,000
540,000 550,000 545,000 545,000 540,000 535,000
$ 540,310 $ 554,936 $ 547,500 $ 547,500 $ 541,000 $ 536,000 (3301) Interest Income
(3900) Interfund Transfer
Total
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 2017 Lease Revenue Bond Debt Service Fund 54
- Community Center Project
Fund 54 Department 7000
Expenditures
Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Bank & Fiscal Agent Fees $1,650 $1,650 $1,650 $1,650 $1,650 $1,650 Principal $285,000 $300,000 $315,000 $315,000 $330,000 $350,000 Interest $257,644 $243,019 $227,643 $227,643 $211,518 $194,518 TOTAL $544,294 $544,669 $544,293 $544,293 $543,168 $546,168 Summary of Fund Balance Activity
Department Overview
In June 2020, the Yountville Finance Authority entered into a Direct Placement Financing with Westamerica Bank in the amount of $2,303,000 to refund the remaining principal balance of the 2013 Lease Revenue Bonds. The original bonds were issued to fund a seismic retrofit for the historic Town Hall building and the reconstruction of streets and replacement of sewers on Madison & Yount Streets. The result of the refunding was approximately $51,000 of savings in interest costs over the remaining life of the bonds.
In 2012 the Town completed a feasibility study related to the structural strengthening of the 1930’s era unreinforced Town Hall building which is seismically unsafe. The feasibility study found a great likelihood of significant damage to the building in the event of a moderate earthquake that would result in disruption of vital public services and the Town’s ability to respond and rebuild after an incident. Town Hall was built in 1920 as an elementary school. In 1977 a new Yountville Elementary School was constructed because the existing building did not meet building code requirements for schools. Town staff then moved from Community Hall into the old school building, which became Town Hall. The bond proceeds also funded reconstruction of Madison Street from Washington to Yount, and Yount Street from Hopper Creek to Monroe along with replacement of the sewer lateral.
The Town is obligated to pay the debt from existing General Fund revenue sources and will budget an annual transfer from the General Fund each year to pay principal and interest payments as they come due. Principal and interest payments for the portion of the sewer line replacement will be funded with a transfer from the Wastewater Capital Fund (64).
Biennial Budget Goals and Objectives
Make timely annual debt service payments for a total of $352,948 in Fiscal Year 2024/2025 and $348,370 in Fiscal Year 2025/2026.
Budget Insights
General Fund will transfer $315,000 into this fund in Fiscal Year 2024/2025 and $310,000 in Fiscal Year 2025/2026 to cover principal and interest payment. Wastewater Capital Fund (64) will transfer $30,088 into this fund in Fiscal Year 2024/2025 and $29,697 in Fiscal Year 2025/2026 to cover its debt portion related to the sewer lateral replacement component of the project.
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 2020 Direct Placement Financing Debt Service
Fund 55 - Town Hall & Madison/Yount Projects
Debt Service Fund 55 Department 7000
Revenue & Transfers
Data
$ 621 $ 10,185 $ 3,500 $ 3,500 $ 1,000 $ 1,000
357,335 573,000 20,000 20,000 315,000 310,000
29,755 29,990 30,043 30,043 30,088 29,697
$ 387,712 $ 613,176 $ 53,543 $ 53,543 $ 346,088 $ 340,697 (3301) Interest Income
(3901) Interfund Transfer - From General Fund
(3964) Interfund Transfer - WW Utility Capital
Total
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Expenditures and Transfers
Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Principal $316,000 $324,058 $330,000 $330,000 $336,000 $337,000 Interest $33,094 $27,747 $22,427 $22,427 $16,948 $11,370 TOTAL $349,094 $351,805 $352,427 $352,427 $352,948 $348,370 Summary of Fund Balance Activity