Department Overview
The Non-Departmental budget supports a variety of expenses not directly connected with a particular department.
The budget includes general supply expenses not directly connected with a particular department. The budget includes general supply expenses such as office furniture, office supplies, workstation chairs, the employees' Town Logo Wear Program. This budget also supports contract services to Napa County Recycling Program, the County of Napa Animal Shelters's cost share allocation, and the Annual Organizational Planning Retreat. This budget also includes funding for dues and subscriptions to agency memberships in the local government field to support the professional development of the Town Council.
Biennial Budget Goals and Objectives
Continued integration of adopted Town Council Strategic Plan in our budgeting.
Plan for and hold Annual Organizational Planning Retreat.
Continued financial support for County animal control shelter services.
Continued financial support for County recycling program.
Budget Insights
$25,000 budgeted for Executive Coaching of Town Staff.
Addition of $10,000 budget for Personnel Services to automate and streamline employee processes and recruitments.
$50,000 budgeted in Contract Services for on-call agreements with external experts on an as needed basis. $25,000 budgeted in Dues and Subscription for the anticipated costs of the Town's share of participation in the Napa Countywide Climate Action Committee.
Continue to maintain $45,000 Town Manager Designated Contingency for non-recurring, unanticipated expenditures which may occur during the year.
Non-Departmental Department Expenditures
Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Office Supplies $10,739 $12,956 $12,000 $12,000 $13,000 $13,500 Other Supplies & Materials $25,415 $14,401 $20,000 $20,000 $20,000 $22,000 Postage & Printing $2,312 $2,999 $6,500 $6,500 $3,500 $3,500 Personnel Services $0 $0 $0 $0 $10,000 $10,000
Dues & Subscriptions $20,639 $17,185 $45,200 $45,200 $53,500 $55,350 Designated Contingency $0 $0 $45,000 $23,050 $45,000 $45,000 Contract Services $99,230 $123,483 $125,000 $142,450 $153,000 $155,000 TOTAL $158,335 $171,024 $253,700 $249,200 $298,000 $304,350 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Non-Departmental Expenditures
General Fund Department 01-1010
Department Overview
The Town Manager provides overall administration, leadership, and direction for the Town organization, functioning in a role like that of a Chief Executive Officer (CEO) in a private company.
The Town Manager is appointed by, and serves at the will of, the Town Council.
The Town Manager’s Office is also directly responsible for oversight of the Town’s human resources, budgeting, purchasing, labor relations, public information and communications, risk management and technology services operations.
Biennial Budget Goals and Objectives
Serve as an advisory board member to the Chamber of Commerce Board of Directors.
Continue management of operating departments to maintain and deliver core services at Council directed level within available revenue – budget to support Town’s mission, control costs and restore funding to support capital infrastructure projects. Produce and deliver a balanced budget.
Evaluate, update and revise Personnel, Human Resources and Risk Management laws, and practices, as necessary.
Continue to evaluate and implement enhanced citizen communications via the website, update of the website, use of new citizen engagement tools, and continue to increase the level of use of social media to inform residents.
Continue strong involvement with local Napa Valley Tourism Improvement District Board (NVTID).
Budget Insights
Decrease in salary and benefit costs mostly due to the end of the limited term Management Fellow position that was fully allocated to this department.
Decrease also attributed to reallocation of staff time for Human Resources Analyst into Administrative Services Department.
Reduction in Allocated IT Costs as a result of reallocation of devices to more accurately reflect departmental usage.
Town Manager's Office Department Expenditures
Personnel
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Salaries - Full Time $252,703 $333,768 $335,304 $335,304 $222,014 $235,301 Overtime $0 $0 $0 $0 $250 $275
Medicare & Fica $3,525 $4,530 $4,862 $4,862 $3,220 $3,412 Deferred Compensation $18,380 $25,221 $22,960 $22,960 $24,261 $25,176 Payment-In Lieu Health $1,205 $600 $600 $600 $900 $900
Health Insurance $22,347 $34,582 $49,204 $35,144 $37,110 $40,821 Dental Insurance $1,780 $2,675 $3,352 $3,352 $2,527 $2,653 Vision Insurance $388 $525 $1,238 $1,238 $688 $688
Life/Disability Insurance $2,277 $2,775 $3,446 $3,446 $2,053 $2,115 Tuition Reimbursement $120 $0 $450 $450 $930 $930
Automobile Allowance $3,120 $3,960 $3,600 $3,600 $3,120 $3,120 Cell Phone Allowance $1,520 $2,193 $2,376 $2,376 $1,320 $1,320 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Town Manager's Office Department Expenditures
General Fund Department 01-1101
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Other Employee Reimbursement $1,893 $400 $1,485 $22,485 $825 $825 Life Insurance Reimbursement $1,200 $1,200 $1,200 $0 $0 $0 Technology Stipend $0 $285 $540 $540 $810 $1,125
Pers Employer Rate $30,060 $34,291 $38,638 $38,638 $25,203 $26,683 Allocated PRSP- Payment to Trust $0 $15,087 $16,400 $16,400 $10,901 $11,554 Allocated OPEB - Payment to Trust $0 $15,087 $8,200 $8,200 $4,361 $4,622 Allocated Liability Insurance $20,067 $20,923 $23,925 $20,662 $14,867 $17,840 Allocated Wrkrs Comp Insurance $8,209 $7,970 $9,469 $8,411 $6,779 $8,135 TOTAL $368,792 $506,071 $527,250 $528,669 $362,139 $387,495 Supplies & Services
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Office Supplies $608 $1,851 $5,000 $5,000 $2,500 $2,500 Other Supplies & Materials $250 $133 $400 $400 $400 $400 Postage & Printing $0 $13 $0 $0 $0 $0
Personnel Services $13,549 $18,030 $7,500 $17,500 $10,000 $10,000 Allocated IT Costs $44,509 $52,915 $63,376 $63,376 $34,185 $34,265 Conference & Travel $5,753 $13,230 $18,900 $11,900 $13,000 $16,500 Meetings & Training $5,526 $4,241 $6,400 $13,400 $15,000 $16,000 Dues & Subscriptions $2,541 $1,113 $3,500 $3,500 $3,500 $3,500 TOTAL $72,736 $91,525 $105,076 $115,076 $78,585 $83,165 Capital Outlay
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Machinery & Equipment < $10k $1,553 $0 $0 $0 $0 $0
TOTAL $1,553 $0 $0 $0 $0 $0
Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Town Manager's Office $443,080 $597,596 $632,326 $643,745 $440,724 $470,660 TOTAL $443,080 $597,596 $632,326 $643,745 $440,724 $470,660 Full-Time Staff Allocations
2021/2022 Actual 2022/2023 Actual 2023/2024 Actual 2024/2025 Proposed 2025/2026 Proposed Administrative Assistant II 0.1 0.1 0.1 0.3 0.3
Administrative Services Director 0 0 0 0.15 0.15
Clerk & Communications Director 0.1 0.1 0.1 0.1 0.1
Financial Analyst/Accountant II 0.1 0.1 0.1 0.05 0.05
HR Analyst 0.6 0.6 0.6 0.2 0.2
Information Systems Administrator 0 0.056 0.275 0.275 0.275 Management Fellow 1 1 1 0 0
Town Manager 0.35 0.35 0.3 0.3 0.3
TOTAL 2.25 2.306 2.475 1.375 1.375
The "Finance Director" position changed to "Administrative Services Director" in Fiscal Year 2023/2024.
The "Town Clerk" position changed to "Communications Director/Town Clerk" in Fiscal Year 2024/2025.
The "Deputy Director of HR & IT" position changed to "HR Analyst" in Fiscal Year 2024/2025.
The limited-term "Management Fellow" position ended in Fiscal Year 2023/2024.
Performance Measures
The Town of Yountville considers it crucial to measure how individual department activity ties into the overall Town Strategic Plan. The Town Manager Department focuses on three of the Town's Strategic Plan Critical Success Factors:
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Department Overview
The Town Attorney serves as the primary legal adviser to the Town Council and provides legal guidance and support to Town staff in a quasi-department head role. The Town Council contracts with the law firm of Colantuono, Highsmith & Whatley PC for legal services. Gary Bell serves as the Town Attorney. The Town Attorney’s core services include:
Serves as the legal advisor for the Town Council and attends all Town Council meetings and other key Townrelated meetings as required.
Provides legal advice and direction to Town staff related to town projects and operations.
Represents the Town in certain litigation matters and enforcement of the municipal code.
Reviews and proposes updates to the Municipal Code to respond to changes in the law or to reflect Town needs.
Drafts or reviews all proposed ordinances, resolutions, and contracts.
Assists risk management and insurance pool in processing and evaluating all personal injury, property damage and other monetary claims against the Town, including managing claims litigation and outside counsel as necessary.
The Town Attorney represents the Town as a whole and does not provide legal advice to individuals or citizens. The Town Attorney’s office is an independent contractor, and all billed amounts include all administrative and legal support services and are therefore not directly comparable to salaries paid to individuals performing similar work.
Biennial Budget Goals and Objectives
Provide fair and accurate advice to the Town Council in all matters before them.
Support and advise Town staff so they may efficiently and effectively achieve their goals.
Enforce the Municipal Code and assist staff in achieving compliance.
Provide timely legal review of all Town contracts, agreements, and agenda reports presented for Town Attorney review.
Review and update Municipal Code to respond to changes in law or Town policy.
Budget Insights
Contract Services budget includes all general advisory, labor, finance, and other projects.
Town Attorney Department Expenditures
Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed General Fund $173,429 $255,916 $226,000 $351,000 $301,000 $326,000 TOTAL $173,429 $255,916 $226,000 $351,000 $301,000 $326,000 Powered by OpenGov
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Town Attorney Department Expenditures
General Fund Department 01-1105
Department Overview
The Town has contracted with the Napa County Sheriff’s Office to provide law enforcement services to the Town since incorporation on February 4, 1965. The Sheriff’s Office is responsible for the protection of life and property, the control and prevention of crime, and the enforcement of vehicle laws and regulations. The Town and Sheriff’s Office are committed to exercising their responsibilities in a prudent and fair manner respecting individual dignity regardless of age, sex, social status, ethnic group, or creed. The Sheriff’s Office works with the Town of Yountville staff to help prevent and alleviate crime problems in Town and will remain flexible and innovative in attempts to find superior methods of serving the populace and responding to the law enforcement and community policing needs that are of concern to residents and visitors to Yountville.
Biennial Budget Goals and Objectives
Ensure all Deputies assigned to the town have attended Bicycle Patrol training.
Ensure all Deputies assigned to the town have attended Collision Investigation training.
Increase community interaction through bicycle patrols, foot patrols, and generally getting out of our patrol cars.
Improve traffic safety and quality of life concerns by continuing to focus on traffic and parking enforcement and education.
Develop relationships with the business community through proactive activities such as a “Business Contact Update”.
Promote safety and security through concepts such as CPTED (Crime Prevention Through Environmental Design).
Promote awareness and community response to evolving scams.
Conduct outreach to encourage community members to contact us even if they’re uncertain their situation is a “police matter.”
Budget Insights
$103,432, or 8.14% increase in costs for Fiscal Year 2024/2025 in accordance with new four-year contract between the Town and Napa County Sheriff’s Department.
$116,837, or 8.50% increase in costs for Fiscal Year 2025/2026.
The new agreement expires in June 2028.
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 $0 $0 $500 $500 $500 $500
Contract Services $1,194,799 $1,232,373 $1,271,120 $1,271,120 $1,374,552 $1,491,389 TOTAL $1,194,799 $1,232,373 $1,271,620 $1,271,620 $1,375,052 $1,491,889 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Law Enforcement Services Department
Expenditures
General Fund Department 01-3200
Program Revenue
$ 26,102 $ 33,054 $ 20,000 $ 22,000 $ 25,000 $ 25,000
548 742 500 500 750 750
163,372 165,271 159,000 173,000 175,000 177,000
$ 190,021 $ 199,067 $ 179,500 $ 195,500 $ 200,750 $ 202,750 (3011) Sales Tax Public Safety
(3201) Vehicle Code Fines
(3402) State Cops Program
Total
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Powered by OpenGov
Department Overview
The Town of Yountville provides the community with fire protection and emergency medical services by contracting for Cooperative Fire Protection services with the Napa County Fire Department (NCFD) rather than staffing its own Fire Department. The Fire Department is responsible for fire suppression, emergency medical response, fire prevention, fire investigation, public education, technical rescue, hazardous material mitigation, domestic preparedness and response, and vegetation management. The current agreement is composed of three (3) funding partners (Napa County, Veterans Home, and Town of Yountville). Yountville Station 12 located on Solano Avenue in Yountville is recognized as a model for regional cost sharing of local Fire and Emergency Medical Services.
The Napa County Fire Department (NCFD) which contracts with CAL FIRE as its service provider is responsible for fire protection and emergency services for all the unincorporated area of Napa County. The NCFD consists of both career firefighters, from the CAL FIRE Sonoma-Lake-Napa Unit, and volunteer firefighters from nine stations in Napa County. The fire apparatus and equipment assigned to NCFD, as part of its contract with CAL FIRE, are owned by the County of Napa.
CAL FIRE provides administrative and clerical support, logistical service center, dispatching, training, fleet maintenance and operational oversight as part of the contract. The NCFD Headquarters is located at the County of Napa Offices at 1125 Third Street in downtown Napa.
The contract provides the following:
A Fire Chief responsible for the overall operation of the Napa County Fire Department.
An operational staff consisting of one Assistant Chief, one Fire Captain and eleven Fire Apparatus Engineers serving the Yountville Fire Station.
A Training Bureau consisting of one Battalion Chief and two Fire Captains funded by CAL FIRE, and two Fire Captains and one Office Technician funded by Napa County. The Bureau provides training to both career and volunteer firefighters within NCFD.
A Fire Marshal’s Bureau consisting of a Battalion Chief (Fire Marshal), two Fire Captains (Deputy Fire Marshal), one Plans Examiner, one Code Enforcement Officer, and one Office Technician. The Fire Marshal’s Bureau provides review and inspection for use permits, new construction and special events in the county. The Bureau also works with Napa Firewise and manages the brush chipping program.
A dispatch center consisting of a Battalion Chief, five Fire Captains and 2.75 Communications Operators funded by CAL FIRE, and one Fire Captain and 5.25 Communications Operators funded by Napa County. Dispatch for NCFD is provided by the CAL FIRE Emergency Command Center (ECC) in St. Helena. The ECC also dispatches for the CAL FIRE Sonoma-Lake-Napa Unit, Calistoga Fire Department and St. Helena City Fire Department and Lake County Fire.
Fleet Management consisting of one Fleet Equipment Manager funded by CAL FIRE and three Heavy Equipment Mechanics funded by Napa County.
An administrative Staff consisting of a Staff Services Manager, Personnel Supervisor, 1 Staff Services Analyst and funds half a position for one Office Technician.
Three field Battalion Chiefs funded by CAL FIRE provide daily command and control oversite for incidents within the Town and adjoining County areas.
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Fire & Emergency Medical Services
Department Expenditures
General Fund Department 01-3201
The fire protection and emergency medical services contract with the Town of Yountville, Veteran’s Home of California and Napa County is proposing to fund one Battalion Chief, four Fire Captains, and eleven Fire Apparatus Engineers, with each entity paying a proportional share. The firefighters work rotating 72-hour shifts and staff Yountville Fire Station with one-three-person Engine Company and one-three person ladder Truck Company The Truck Company carries additional tools and equipment used in vehicle extrication and specialized rescue situations. The 105’ Ladder is needed for large commercial buildings and the multistory structures at the California Veteran’s Home. As a component of the NCFD, the Yountville Station personnel respond outside the Town through automatic and mutual aid agreements with surrounding agencies.
Station personnel are members of the Napa Interagency Rescue Team (NIRT) and the Napa Interagency Hazardous Incident Team (NIHIT). Both teams are part of a JPA and include personnel from cooperating fire agencies in Napa County. They receive specialized training in technical rescue situations and hazardous materials incidents. Both teams are also available to respond on a regional level if requested.
One of the most significant benefits of the Cooperative Fire Protection system is the availability of resources for all types of emergencies. Incident Commanders have immediate access, and absolute control over all the firefighting resources in the County provided under the contract with CAL FIRE. This includes all personnel and resources within the County system. Additionally, State personnel and resources including firefighting aircraft, hand crews from the Conservation Camps and heavy equipment such as dozers are available for emergency response from within the Sonoma-Lake-Napa Unit of CAL FIRE.
Through a series of automatic aid and contractual agreements with the other four fire agencies (Calistoga City Fire Department, St. Helena City Fire Department, Napa City Fire Department, and the American Canyon Fire Protection District) in Napa County, the NCFD augments its level of service by providing closest resource response to those areas of the County that are immediately adjacent to these jurisdictions. These agreements also include a reciprocal response of NCFD resources into adjacent jurisdictions automatically or when requested.
Biennial Budget Goals and Objectives
Continue to provide a high-quality level of fire and emergency medical services to the Yountville community while staying within the allocated budget.
Continue the Fire Inspection Program for commercial properties.
Host informational and educational workshops with community stakeholders to demonstrate fire department operational readiness.
Provide community emergency preparedness support for natural disasters or large-scale emergencies.
Continue to function as an active, positive, proactive component of the community, working at Town events, schools and with the public along with Town staff to provide the highest level of customer service and education to the community.
Budget Insights
$1,759,976 budgeted for contracted services for Fiscal Year 2024/2025 per CalFire contract with Napa County.
The Town estimates a Fire Tax Credit of $286,000 to offset costs. This credit is reflected on the invoice the Town receives from CalFire.
$1,473,976 net expenditure when Fire Tax Credit is considered. $1,935,974 budgeted for contracted services for Fiscal Year 2025/2026 which assumes a 10% increase in costs.
The Town Estimates a Fire Tax Credit of $295,000 to offset costs. $1,640,974 net expenditure when Fire Tax Credit is considered.
A new contract will be negotiated in early 2025.
Department Expenditures
Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Contract Services $457,579 $625,659 $1,148,000 $1,148,000 $1,473,976 $1,640,974 TOTAL $457,579 $625,659 $1,148,000 $1,148,000 $1,473,976 $1,640,974 Powered by OpenGov
Department Overview
The Town’s employee benefit program provides for retiree health benefits for those employees who meet the eligibility requirements established by CalPERS. The vesting requirements established by Town Council, per resolution number 2796-09 approved on June 30, 2009, apply to employees hired after that date. The resolution approved the state’s vesting requirements for retiree health benefits for future Town retirees in compliance with applicable state regulations and the Public Employee’s Medical and Hospital Care Act (PEMHCA). OPEB costs include premiums paid for current retirees and an annual contribution to the OPEB Trust for funding future retiree benefits.
On March 15, 2011, Town Council approved Resolution Number 2953-11 Authorizing Establishment of an IRS Section 115 Irrevocable Trust Fund for OPEB. Funds transferred to the OPEB Trust will be invested in accordance with Town Council policy adopted June 21, 2011, Resolution Number 2974-
11. Over the years the Town has been successful in building a healthy reserve balance in the trust to fund future OPEB liabilities. Town Council established an OPEB funding policy with the adoption of resolution number 3188-14 on June 17, 2014 to fully fund the Actuarially Determined Contribution (ADC).
The Town is required to have an Actuarial Valuation prepared routinely to meet the new standards.
The Town contracted with MacLeod Watts to prepare this Actuarial Valuation, which was most recently completed in January 2022. The Town’s Net OPEB Liability reported in the Annual Comprehensive Financial Report at Fiscal Year Ended June 30, 2023 is $76,012, which represents a funded status of 98%.
Biennial Budget Goals and Objectives
Reduce the annual contribution to the Trust from a rate of 2.5% to a rate of 2% of projected salaries, which is estimated to be $106,023 in Fiscal Year 2024/2025 and $115,543 in Fiscal Year 2025/2026.
Continue working with MacLeod Watts Actuarial Firm to complete the next required routine Actuarial Valuation.
Budget Insights
The budget includes the use of $291,000 in trust funds to pay for retiree benefits in Fiscal Year 2024/2025 and $298,000 in Fiscal Year 2025/2026, which will relieve the General Fund of this expense.
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Other Post-Employment Benefits (OPEB) Reserve
Fund
Fund 02 Department 1900
Revenue and Transfers
$ 178 $ 173 $ 500 $ 500 $ 100 $ 100
0 1,543 0 0 0 0
225,000 100,000 0 0 0 0
0 197,365 104,095 104,095 106,023 115,543
0 180,319 200,000 238,000 291,000 298,000
$ 225,178 $ 479,401 $ 304,595 $ 342,595 $ 397,123 $ 413,643 (3301) Interest Income
(3801) Refunds & Reimbursements
(3900) Interfund Transfer
(3910) OPEB Allocation
(3992) Transfer In from OPEB Trust
Total
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Expenditures
Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Allocated OPEB - Payment to Trust $225,000 $297,365 $104,095 $104,095 $106,023 $115,543 Retiree Health Insurance OPEB $161,853 $186,969 $200,000 $238,000 $271,000 $298,000 TOTAL $386,853 $484,334 $304,095 $342,095 $377,023 $413,543 Summary of Fund Balance Activity
Fiscal Year 2023/2024 OPEB Trust Activity
Department Overview
On December 5, 2017, Town Council approved Resolution 17-3446 Approving a Public Agency PostEmployment Benefits Section 115 Trust account and contract with Public Agency Retirement Services (PARS) to prefund pension obligations. The Pension Rate Stabilization Plan (PRSP) Trust Fund was created to establish a method for paying the Town’s PERS Unfunded Actuarially Accrued Liability (UAAL) for pension costs that is due each July and making contributions into the trust.
California Public Employees Retirement System (CalPERS) transitioned from its practice of providing one total cost for employees’ pension benefits payable on an annual basis to separating costs into two categories, Normal Cost (NC) and Unfunded Actuarially Accrued Liability (UAAL). Normal CalPERS costs are based on a percentage determined by annual valuation and applied to all three plan tiers through the payroll process. The UAAL is billed by each plan tier and is a fixed dollar amount that is due every July. The UAAL amount is the difference between the accrued liability and the market value of the assets in the Town’s CalPERS plan. CalPERS offers a discount of about 3% for paying in a lump sum rather than in monthly installments, and the Town has been fortunate enough to be able to take advantage of this offer. This generates savings of about $10,000 each fiscal year.
Biennial Budget Goals and Objectives
Pay CalPERS the required UAAL for on-going costs in July and take advantage of the lump sum payment discount to generate savings of $14,381.
Continue the annual contribution to the Trust at a rate of 5% of projected salaries, which is estimated to be $208,715 in Fiscal Year 2024/2025 and $227,417 in Fiscal Year 2025/2026.
Budget Insights
The budget includes the use of $430,036 in trust funds to pay for the annual UAAL in Fiscal Year 2024/2025, and $488,200 in Fiscal Year 2025/2026.
Continuing to utilize the trust relieves the General Fund of this expense.
Revenue and Transfers
$ 303 $ 2,342 $ 1,500 $ 1,500 $ 500 $ 500
325,000 750,000 0 0 0 0
0 197,365 208,190 208,190 208,715 227,147
324,536 373,857 345,603 345,603 430,036 488,200
$ 649,839 $ 1,323,565 $ 555,293 $ 555,293 $ 639,251 $ 715,847 (3301) Interest Income
(3900) Interfund Transfer
(3911) Transfer Allocated PERS UAL
(3993) Transfer In from PRSP Trust
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 PERS UAAL Reserve Fund
Fund 03 Department 2000
Expenditures
Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed PERS Unfunded Accrued Liab $324,536 $373,857 $345,603 $345,603 $430,036 $488,200 Allocated PRSP- Payment to Trust $325,000 $947,365 $275,000 $275,000 $208,715 $227,417 TOTAL $649,536 $1,321,222 $620,603 $620,603 $638,751 $715,617 Summary of Fund Balance Activity
Fiscal Year 2023/2024 Pension Rate Stabilization Plan (PRSP) Trust Activity Department Overview
In Fiscal Year 2018/2019, the Town Council adopted a change to the Fund Balance Policy to establish a minimum emergency reserve fund. In previous years, this reserve was reflected as a fund balance allocation in the General Fund. Town council decided to move this Committed Fund Balance for Emergency Reserve out of the General Fund and into a new separate reserve fund.
Use of this fund would be appropriate if the Town declared a state, federal, or local emergency as defined by the Yountville Municipal Code section 2.52.020. The available funds in this reserve have not yet been utilized, and instead have continued to earn interest which increases the fund balance.
Emergency Reserve Fund balance target is currently set by policy at a minimum of 20% of General Fund operating expenditures.
Biennial Budget Goals and Objectives
Continue to meet or exceed minimum reserve amount per Fund Balance Policy.
Budget Insights
General Fund contribution may be possible during the reallocation of Fiscal Year 2023/2024 Unassigned Fund Balance after the close of the fiscal year.
Revenues & Expenditures
$ 357,012 $ 452,841 $ 20,000 $ 50,000 $ 25,000 $ 25,000 $ 357,012 $ 452,841 $ 20,000 $ 50,000 $ 25,000 $ 25,000 Revenues
Revenues Less Expenses
Expand All 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 Emergency Reserve Fund
Fund 04
Summary of Fund Balance Activity
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Department Overview
In Fiscal Year 2018/2019, the Town Council adopted the establishment of a minimum revenue stabilization reserve via the Fund Balance Policy. In the Fiscal Year 2023/2024 Budget, The Town Council approved the renaming of this fund to the Unanticipated Tourism Revenue Deficit Reserve Fund, as it was recommended by the Town's external auditing firm to better comply with Governmental Accounting Standards Board (GASB) definitions of reserve funds. Given the volatility of Transient Occupancy Tax (TOT), the intent of this fund is to provide a funding source to be used should TOT revenues not materialize as budgeted.
Unanticipated Tourism Revenue Deficit Reserve funding target is established by policy at a minimum of 25% of TOT revenue budget.
Biennial Budget Goals and Objectives
Continue to meet or exceed the minimum reserve amount per Fund Balance Policy.
Budget Insights
General Fund contribution may be possible during the reallocation of Fiscal Year 2023/2024 Unassigned Fund Balance after the close of the fiscal year.
Revenue & Expenditures
$ 256,820 $ 552,559 $ 20,000 $ 50,000 $ 25,000 $ 25,000 0 0 0 900,000 0 0
0 0 0 900,000 0 0
$ 256,820 $ 552,559 $ 20,000 $ -850,000 $ 25,000 $ 25,000 Revenues
Expenses
(7901) Interfund Transfer - General Fund
Revenues Less Expenses
Expand 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 Unanticipated Tourism Revenue Deficit Reserve
Fund
Fund 05
Department Overview
In Fiscal Year 2022/2023, Town Council approved Resolution 22-4155 creating the new Water and Wastewater Utility Enterprise Capital Projects Restricted Fund. The use of this fund will be restricted to funding utility capital projects and repayment of utility capital project related debt service. This fund may not be used to pay for annual operating expenses for the Water and Wastewater Utility Enterprise Funds.
As a part of its periodic five-year phased utility rate review process, the Town Council may allocate and transfer funds from the General Fund and Water and Wastewater Utility Enterprise Capital Projects Restricted Fund for the purposes of paying off debt or to pay for planned enterprise fund capital projects identified in the next five years of planned capital projects thereby reducing impact to ratepayers.
Biennial Budget Goals and Objectives
Monitor current and upcoming utility capital projects and evaluate potential use of these funds.
Budget Insights
$350,000 of planned utilization of this reserve in Fiscal Year 2024/2025 to fund Water Enterprise capital projects. $550,000 of planned utilization of this reserve in Fiscal Year 2025/2026 to fund Water Enterprise capital projects.
Revenue & Expenditures
0 1,677,172 10,000 10,000 15,000 15,000
0 27,172 10,000 10,000 15,000 15,000
0 1,650,000 0 0 0 0
0 0 0 0 350,000 550,000
0 1,677,172 10,000 10,000 -335,000 -535,000
Revenues
(3301) Interest Income
(3901) Interfund Transfer - From General Fund
Expenses
Revenues Less Expenses
Collapse All 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 Utility Enterprise Capital Projects Restricted
Fund
Fund 06
Summary of Fund Balance Activity
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