Department Overview
The State of California charges an annually increasing per gallon tax on the purchase of motor vehicle fuel. A portion is allocated to the Town of Yountville under five (5) different formulas as specified in the California Streets and Highways Code (SHC) (Sections 2103, 2105, 2106, 2107, 2107.5). These monies are generally allocated on a per capita basis. Gas Tax revenue is restricted for the repair, maintenance, and upkeep of Town streets and roads. A small amount is allocated for engineering and related administration costs.
The State Gas Tax Fund utilizes this state funding source and accounts for maintenance and capital expenditures associated with street improvement projects within Town.
Biennial Budget Goals and Objectives
Continue to use this fund primarily to support Measure T Projects.
Utilize Gas Tax Funds to increase/maintain the pavement condition index by supplying Plans, Specifications and Engineering for the Annual Street Maintenance Program.
Budget Insights
The following projects are partially funded from the Gas Tax fund and augmented by the Capital Improvement Program (Fund 50):
$90,000 is budgeted in Fiscal Year 2024/2025 for the (GT-3025) Plans, Specs and Engineering for Paving Projects.
$93,000 is budgeted in Fiscal Year 2025/2026 for the (GT-3026) Plans, Specs and Engineering for Paving Projects.
Revenues
$ 188 $ 2,163 $ 250 $ 2,500 $ 250 $ 250
16,298 17,015 18,630 18,196 18,556 19,113
12,270 12,773 13,208 13,282 13,453 13,857
23,211 24,361 26,890 26,314 26,542 27,338
19,490 23,188 25,427 24,853 25,360 26,121
1,000 1,000 1,000 1,000 1,000 1,000
$ 72,458 $ 80,500 $ 85,405 $ 86,145 $ 85,161 $ 87,679
(3301) Interest Income
(3410) Gas Tax Section 2105
(3411) Gas Tax Section 2106
(3413) Gas Tax Section 2103
(3415) Gas Tax Section 2107
(3416) Gas Tax Section 2107.5
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 State Gas Tax Fund
Special Revenue Fund 20 Department 6000
Expenditures
State Gas Tax Fund 20 Expenditure Budget
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Infrastructure $56,172 $5,804 $87,000 $136,828 $90,000 $93,000 TOTAL $56,172 $5,804 $87,000 $136,828 $90,000 $93,000
Capital Projects Detail
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Streets and Transportation Projects
(GT-3022) Paving Projects - Plan, Specs,
Engineering $56,172 $0 $0 $0 $0 $0
(GT-3023) Paving Projects - Plan, Specs,
Engineering $0 $5,804 $0 $0 $0 $0
(GT-3024) Paving Projects - Plan, Specs,
Engineering $0 $0 $87,000 $136,828 $0 $0
(GT-3025) Paving Projects - Plans,
Specs, Engineering $0 $0 $0 $0 $90,000 $0
(GT-3026) Paving Projects - Plans,
Specs, Engineering $0 $0 $0 $0 $0 $93,000
STREETS AND TRANSPORTATION
PROJECTS TOTAL $56,172 $5,804 $87,000 $136,828 $90,000 $93,000 TOTAL $56,172 $5,804 $87,000 $136,828 $90,000 $93,000
Summary of Fund Balance Activity
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Department Overview
In 2012, Napa County voters passed a half-cent sales tax known as Measure T. This countywide sales tax is administered by Napa Valley Transportation Authority (NVTA) and is collected and distributed by Napa County for road maintenance that began in 2018. Measure T revenue collected helps fund Town streets, sidewalks, streetlights, and related projects.
Measure T requires the Town to continue to maintain its pre-existing expenditure level efforts on road maintenance (as measured by the average general fund expenditures on pavement maintenance activities during Fiscal Year 2007/2008, Fiscal Year 2008/2009, and Fiscal Year 2009/2010). This amount, known as Maintenance of Effort (MOE), must also be spent by the Town in the form of General Fund expenditure each year to remain eligible to receive Measure T funds. As part of the biennial update to NVTA, the MOE was updated and approved by Council. It is presented to NVTA and certified by the Independent Taxpayer Oversight Committee annually.
The Town covers its required MOE through the work scope in the Streets Maintenance budget (01- 4305). The Independent Taxpayers Oversight Committee approved MOE for the Town for Measure T is $223,604.
Biennial Budget Goals and Objectives
The Town achieved a Pavement Condition Index (PCI) of 79, which is the highest in the Napa Valley. The goal is to stay ahead of annual road deterioration with pavement rehabilitation projects to keep increasing our PCI.
Complete the Measure T Street Rehabilitation on Solano Avenue.
Budget Insights
$550,000 is estimated to be utilized for the Annual Street Maintenance and Paving Program (MT-3025).
Revenues
$ 326 $ 5,256 $ 750 $ 7,200 $ 5,000 $ 5,000
668,273 687,914 525,000 525,000 550,000 560,000
$ 668,599 $ 693,169 $ 525,750 $ 532,200 $ 555,000 $ 565,000 (3301) Interest Income
(3417) Measure T
Total
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Expenditures
Measure T Transportation Improvement Fund 25 Expenditure ... 2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Infrastructure $532,705 $354,279 $525,000 $534,990 $550,000 $560,000 TOTAL $532,705 $354,279 $525,000 $534,990 $550,000 $560,000 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Measure T Transportation Improvement Fund
Special Revenue Fund 25 Department 6000
Capital Projects Detail
Exp - Measure T Transportation Improvement Fund Expenditu... 2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Streets and Transportation Projects
(MT-3022) Annual Street Maintenance
and Paving Program $532,705 $0 $0 $0 $0 $0
(MT-3023) Annual Street Maintenance
and Paving Program $0 $354,279 $0 $0 $0 $0
(MT-3024) Annual Street Maintenance
and Paving Program $0 $0 $525,000 $534,990 $0 $0
(MT-3025) Annual Street Maintenance
and Paving Program $0 $0 $0 $0 $550,000 $0
(MT-3026) Annual Street Maintenance
and Paving Program $0 $0 $0 $0 $0 $560,000
STREETS AND TRANSPORTATION
PROJECTS TOTAL $532,705 $354,279 $525,000 $534,990 $550,000 $560,000 TOTAL $532,705 $354,279 $525,000 $534,990 $550,000 $560,000 Summary of Fund Balance Activity
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Department Overview
In 2017, the Governor signed Senate Bill 1 (SB1), known as the Road Maintenance and Rehabilitation Act. SB1 increased the per gallon fuel excise taxes; increased diesel fuel sales taxes and vehicle registration fees; and provides for inflationary adjustments to tax rates in future years.
Funding from SB1 helps the Town maintain and rehabilitate streets and active transportation infrastructure now and into the future.
To ensure revenues are used in a cost-effective manner, the Town of Yountville uses a pavement management system to develop project lists in high priority areas.
Biennial Budget Goals and Objectives
Continue to utilize Road Maintenance and Rehabilitation Act (SB1) funds to maintain and rehabilitate Yountville transportation infrastructure.
Budget Insights
The Town will receive approximately $76,000 in SB1 revenues in Fiscal Year 2024/2025 and approximately $78,000 in 2025/2026.
$68,000 is budgeted to continue with Curb, Gutter, and Sidewalk Replacement in Fiscal Year 2024/2025 (SB6025). Improvements will be made in various locations in advance of the street improvements being made later in the fiscal year.
Revenues
$ 223 $ 2,299 $ 300 $ 2,500 $ 2,000 $ 2,000
53,577 71,406 65,000 71,562 76,496 78,791
$ 53,800 $ 73,706 $ 65,300 $ 74,062 $ 78,496 $ 80,791
(3301) Interest Income
(3419) Road Maint. Rehab Act
Total
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Expenditures
Road Maintenance & Rehab SB1 Fund 26 Expenditure Budget 2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Infrastructure $17,816 $0 $67,000 $79,600 $68,000 $69,000 TOTAL $17,816 $0 $67,000 $79,600 $68,000 $69,000
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Road Maintenance and Rehabilitation Act (SB1)
Fund
Special Revenue Fund Department 26-6000
Capital Projects Detail
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Streets and Transportation Projects
(SB-6024) Curb, Gutter, and Sidewalk
Replacement $0 $0 $67,000 $79,600 $0 $0
(SB-6025) Curb, Gutter, and Sidewalk
Replacement $0 $0 $0 $0 $68,000 $0
(SB-6026) Curb, Gutter, and Sidewalk
Replacement $0 $0 $0 $0 $0 $69,000
(MT-3022*) Annual Street Maintenance
and Paving Program $17,816 $0 $0 $0 $0 $0
STREETS AND TRANSPORTATION
PROJECTS TOTAL $17,816 $0 $67,000 $79,600 $68,000 $69,000 TOTAL $17,816 $0 $67,000 $79,600 $68,000 $69,000
Summary of Fund Balance Activity
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Department Overview
In 2012, Napa County voters passed a half-cent sales tax called Measure T. This new countywide sales tax is administered by Napa Valley Transportation Authority (NVTA) and is collected and distributed by Napa County for road maintenance that began in 2018. The funds are used for projects that will improve the pavement conditions of streets, sidewalks, and related street infrastructure projects.
The Measure T Ordinance also requires 6.67% of other monies set aside for Class 1 Bicycle improvements.
In order to receive annual allocations under Measure T, the Agencies (collectively in the County) must demonstrate that at least 6.67% of the value of the allocations each year under Section 3(A) has been committed to Class I Bike Lane project(s) identified in the adopted Countywide Bicycle Plan, as that Plan may be amended from time to time, through funding not derived from this ordinance.
This obligation may be fulfilled by local or formula specific funds, in an amount that equals 6.67% over the term of this ordinance. Funding for Class I Bike Lane projects that are funded by philanthropy, state discretionary funding, or federal discretionary funding shall not count toward the 6.67%. Discretionary funding means any funding that is not tied to a specific state or federal program or formula.
Biennial Budget Goals and Objectives
The 6.67% obligation as required by the Measure T Ordinance to comply with the intent of the Ordinance has been met with previous year’s projects. No funds are budgeted in this account for the Fiscal Year 2024/2025 period.
Budget Highlights
The primary source of revenue for this fund is Capital Projects Fund 50, which is supported by General Fund revenue. The Town has previously fulfilled the 6.67% obligation and no General Fund allocation is required in Fiscal Years 2024/2025 and 2025/2026.
Revenues
$ 115 $ 716 $ 400 $ 650 $ 500 $ 500
$ 115 $ 716 $ 400 $ 650 $ 500 $ 500
(3301) Interest Income
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 Measure T Equivalent (MTE) Fund Expenditures
Special Revenue Fund 27 Department 6000
Summary of Fund Balance Activity
Department Overview
The purpose of this fund is to account for franchise fees monies received from the County of Napa on behalf of Upper Valley Disposal Service related to garbage, organic recycling, green waste collection services. The collected franchise fees are a non-restricted General Fund revenue source and can be used for a wide range of funding related to the recycling and collection services initiatives for the Town such as additional recycling and collection services and programs, community education and outreach, code compliance efforts, and street repairs related to impacts from heavy garbage trucks on residential streets as illustrative examples only.
Biennial Budget Goals and Objectives
Use UVDS Franchise Fee revenue to further recycling and collection services initiatives.
Budget Insights
$6,500 budgeted for the Annual Community Clean Up Day. With support of the Council, Upper Valley Waste Management, and Upper Valley Disposal Services, the Town is able to hold Shred-It Day and Town Clean Up Day to help residents keep our town clean and beautiful. $25,000 budegted in Contract Services as a placeholder for assistance with potential projects if needed. $50,000 budgeted for potential Yountville Green Initiatives.
Transfer of $100,000 into Capital Projects Fund 50 to support South Washington Parking Lot & Facility Enhancement Project.
Revenue
$ 20,245 $ 107,228 $ 165,000 $ 165,000 $ 195,000 $ 200,000 17 1,234 1,500 3,500 2,000 2,000
$ 20,262 $ 108,463 $ 166,500 $ 168,500 $ 197,000 $ 202,000 (3020) Franchise Tax
(3301) Interest Income
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 Community Clean Up Day $0 $3,571 $6,500 $6,500 $6,500 $6,500 Contract Services $0 $0 $0 $0 $75,000 $75,000
Interfund Transfer - Capital Project $0 $0 $0 $0 $100,000 $0 TOTAL $0 $3,571 $6,500 $6,500 $181,500 $81,500
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Upper Valley Disposal Service Franchise Fees
Fund
Special Revenue Fund 29 Department 1016
Summary of Fund Balance Activity
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