Water Utility Enterprise Fund Descriptions
Water Drought Reserve Fund (57)
Established by Council policy to account for $2 million reserve for water purchases on the spot market in the event of a drought. Water Connection Impact Fee Fund (58) Accounts for fees charged on residential & commercial developments - funds allocated for capital infrastructure projects. Water Utility Capital Improvements Fund (60) Accounts for acquisition of water system improvements and major equipment. Water Utility Operating Fund (61-4505 & 61-4507) Accounts for water revenue from user fees, operating expenses to distribute water to customers, purchases of water primarily from the Veterans Home Rector Reservoir, and conservation efforts.
The two operating expenditure departments are:
Water Operations and Distributions (Fund 61 Department 4505) Water Utility Purchases and Conservation (Fund 61 Department 4507) Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Water Utility Funds Summary
Aggregate Water Funds Summary
Provides an aggregated view of all estimated revenues and expenditures to maintain the Town's Water Utility Enterprise.
Aggregate Water Expenditure Summary by Category
Outlines estimated total expenditures associated with personnel, supplies and services, capital outlay, debt service, water purchases, and depreciation expenses.
Aggregate Water Funds
Revenues and Expenditures
Water Operating Revenues by Category
$ 658 $ 6,690 $ 3,500 $ 3,500 $ 3,500 $ 3,500
-28,550 -7,710 0 0 0 0
9,600 2,300 0 0 0 0
589,254 584,446 607,000 607,000 688,200 742,200
105,762 104,685 109,200 109,200 122,400 132,600
93,894 78,830 84,800 84,800 88,800 96,000
83,708 84,622 89,000 89,000 96,000 103,800
48,506 51,240 53,000 53,000 58,800 63,600
45,318 43,848 45,600 45,600 48,600 52,200
58,423 65,566 62,600 62,600 72,600 77,400
72,543 71,766 74,200 74,200 83,400 90,000
187,360 199,301 201,900 201,900 250,200 271,200
76,172 79,937 82,700 82,700 91,200 98,400
48,236 48,800 48,250 48,250 45,600 49,800
17,454 27,394 15,000 15,000 20,000 20,000
167,350 180,531 193,500 193,500 212,400 229,800
502 0 250 250 250 250
351 295 0 0 0 0
5,375 2,925 6,000 6,000 6,000 6,000
$ 1,581,916 $ 1,625,467 $ 1,676,500 $ 1,676,500 $ 1,887,950 $ 2,036,750 (3301) Interest Income
(3302) Investment Market Adjustment
(3220) Administrative Fines - Penalties
(3610) Residential
(3611) Multi Residential
(3612) Mobile Home
(3613) Condominium
(3614) Residential-outside
(3620) Church-nonprofit Group
(3621) Town Use
(3630) Resturant-bar
(3631) Hotel/inn
(3632) Other Commerical
(3633) Multi Commerical
(3660) Other Service Charges
(3661) Fireline
(3662) Meter Sets
(3800) Miscellaneous Revenue
(3901) Interfund Transfer - From General Fund
Total
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Water Utility Operating Fund Summary
Summary overview of revenues and expenses related to water utility operation, distribution, purchases, and conservation.
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Department Overview
The Water Utility Operations Division supports the operation and maintenance of the Town’s water distribution system. The Town purchases water from the California Department of Veterans Affairs’ (CalVET) Rector Water Treatment Plant, purchases water from the City of Napa’s Utility Department, and produces water from the Town’s own groundwater well. The Water Division operates the water pipeline system to deliver and meter potable drinking water to the Town’s residential, commercial, and public facilities water customers within the Town Limits along with thirty water customers located outside the Town Limits. The California Veterans Home in Yountville is owned and operated by CalVET who is responsible for the operations of its own water distribution system serving their campus.
The Water Operations Division is responsible for the regulatory compliance, operation, and maintenance of the Town’s water distribution system including:
Two points of connection to the CalVET’s water system
Two points of connection to the City of Napa’s water system Yountville Municipal Water Well No. 1
10.7 miles of water distribution pipelines
837 service connections and meters
28 Town-owned backflow prevention devices
Biennial Budget Goals and Objectives
Complete and electronically distribute the 2024 Consumer Confidence Report that gives detailed information regarding the water supplied to all water customers.
Continue to utilize and expand use of the MobileMMS asset management program to improve efficiency and effectiveness across the deparment.
Continue to improve and enhance employee training and safety program, cross-training, and “job shadowing” within the Utility Operations Division.
Continue to utilize and increase use of GIS and Orion cellular water meter reading technologies to help improve efficiency and effectiveness.
Continue to encourage utility customers to sign up for the Eye on Water consumption tracking program.
Budget Insights
$7,400 increase in Equipment Maintenance to account for increased generator maintenance at the Town's Municipal Well.
$60,000 budgeted in Contract Services for as needed on-call water service repairs contributed to the increase in this budget.
Utilizing the Town's Municipal Well to supplement available water supply results in additional utility, chemical, and laboratory costs.
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Water Utility Operations & Distribution
Department Expenditures
Enterprise Fund 61 Department 4505
Department Expenditures
Personnel
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Salaries - Full Time $260,805 $326,322 $338,705 $338,705 $321,642 $344,009 Salaries - Part Time $11,211 $5,193 $4,895 $4,895 $5,754 $6,042 Overtime $1,533 $2,306 $3,000 $3,000 $3,000 $3,150
Medicare & Fica $4,360 $4,852 $5,286 $5,286 $5,104 $5,451 Deferred Compensation $17,328 $22,424 $22,947 $22,947 $25,390 $26,843 Payment-In Lieu Health $1,719 $1,775 $1,800 $1,800 $2,100 $2,100 Health Insurance $39,932 $50,352 $57,858 $56,675 $56,283 $61,911 Dental Insurance $3,776 $4,273 $4,591 $4,591 $4,027 $4,229 Vision Insurance $574 $155 $1,255 $1,255 $1,105 $1,105
Life/Disability Insurance $2,509 $3,091 $3,580 $3,580 $3,159 $3,254 Tuition Reimbursement $120 $0 $630 $630 $642 $162
Automobile Allowance $2,042 $2,004 $2,004 $2,004 $2,010 $2,010 Cell Phone Allowance $2,134 $2,262 $2,506 $2,506 $2,218 $2,218 Other Employee Reimbursement $251 $583 $1,777 $1,777 $1,554 $1,554 Technology Stipend $0 $1,094 $675 $675 $468 $810
Pers Employer Rate $29,586 $35,038 $41,547 $41,547 $40,497 $43,475 GASB 68 Pension Expense -$2,109 -$17,780 $0 $0 $0 $0
GASB 75 OPEB Expense -$13,431 -$14,640 $0 $0 $0 $0
Allocated PRSP- Payment to Trust $0 $15,702 $16,269 $16,269 $15,313 $16,344 Allocated OPEB - Payment to Trust $0 $15,702 $8,134 $8,134 $6,126 $6,538 Allocated Liability Insurance $16,851 $20,200 $22,324 $20,067 $24,468 $29,361 Allocated Wrkrs Comp Insurance $7,744 $8,014 $8,835 $8,168 $9,935 $11,922 TOTAL $386,934 $488,922 $548,619 $544,512 $530,795 $572,488 Supplies & Services
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Office Supplies $43 $0 $300 $300 $300 $300
Other Supplies & Materials $4,422 $6,023 $8,000 $8,000 $12,000 $9,500 Chemicals $6,412 $3,945 $12,000 $12,000 $25,000 $30,000 Postage & Printing $2,537 $5,105 $4,500 $4,500 $4,725 $4,975 Audit & Accounting Services $4,375 $6,663 $6,750 $10,463 $10,000 $10,000 Bank & Fiscal Agent Fees $13,785 $15,989 $17,000 $17,000 $17,500 $17,500 Other Agencies $10,318 $7,930 $7,500 $7,500 $17,000 $18,500 Facilities/Grounds Maintenance $12,935 $25,909 $30,000 $20,000 $30,000 $30,000 Equipment Maintenance $1,932 $3,951 $4,000 $4,000 $11,400 $12,840 Vehicle Maintenance $2,232 $5,737 $2,500 $2,500 $2,500 $2,500 Utilities - Gas & Electric $10,783 $13,915 $17,000 $17,000 $20,000 $25,000 Allocated IT Costs $7,139 $8,462 $7,080 $7,080 $10,600 $10,630 Conference & Travel $0 $1,550 $4,000 $4,000 $4,000 $4,000 Meetings & Training $260 $0 $2,500 $2,500 $3,500 $4,000 Dues & Subscriptions $728 $1,579 $2,500 $2,500 $2,500 $2,500 Allocated Property Insurance $2,749 $3,888 $4,471 $5,105 $6,126 $7,351 Low Income Subsidy $1,250 $2,925 $6,000 $6,000 $6,000 $6,000 Contract Services $64,946 $28,502 $80,000 $96,000 $118,200 $121,500 TOTAL $146,847 $142,072 $216,101 $226,448 $301,351 $317,096 Capital Outlay
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Machinery & Equipment < $10k $8,280 $3,090 $6,500 $6,500 $9,000 $9,500 TOTAL $8,280 $3,090 $6,500 $6,500 $9,000 $9,500
Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Water Utility O&M $542,060 $634,084 $771,220 $777,460 $841,146 $899,084 TOTAL $542,060 $634,084 $771,220 $777,460 $841,146 $899,084 Full-Time Staff Allocations
2021/2022 Actual 2022/2023 Actual 2023/2024 Actual 2024/2025 Proposed 2025/2026 Proposed Accounting Assistant 0.4 0.4 0.4 0.4 0.4
Administrative Assistant II 0.1 0.1 0.1 0.1 0.1
Administrative Services Director 0.25 0.25 0.25 0.2 0.2 Code Compliance Officer 0 0.25 0.25 0 0
Deputy Public Works Director 0.05 0.05 0.05 0.05 0.05
Engineering Technician 0.1 0.1 0.1 0.1 0.1
Financial Analyst/Accountant II 0.05 0.05 0.05 0.05 0.05 HR Analyst 0.01 0.01 0.01 0.01 0.01
Information Systems Administrator 0 0.056 0.025 0.025 0.025 Management Analyst II 0.1 0.1 0.1 0.1 0.1
Public Works Director 0.15 0.15 0.15 0.15 0.15
Town Manager 0.125 0.125 0.125 0.125 0.125
Utilities Operator I 0 0.05 0.05 0.05 0
Utilities Operator II 0.15 0.1 0.15 0.15 0.2
Wastewater Operations Supervisor 0.05 0.05 0 0 0
Water Operations Supervisor 0.7 0.7 0.7 0.7 0.7
TOTAL 2.235 2.541 2.51 2.21 2.21
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.
The "Utility Operations Manager" position changed to "Wastewater Operations Supervisor" in Fiscal Year 2024/2025.
The "Wastewater Operations Supervisor" position currently filled by contracted position with the Napa Sanitation District.
The "Water System Maintenance Worker II" position changed to "Water Operations Supervisor" 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 Water Operations & Distribution Department focuses on one of the Town's Strategic Plan Critical Success Factors:
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Department Overview
The Town of Yountville has a long-term contract with the State of California Veterans Home to purchase water from Rector Reservoir located northeast of the Town limits along the Silverado Trail. Water purchase costs are accounted for in this department including Rector Reservoir water and City of Napa on a limited basis. The cost per acre foot varies with the amount of water purchased and Veterans Home costs to store and treat the water provided to the Town.
Biennial Budget Goals and Objectives
Evaluate and adapt water conservation community outreach based on available water supply.
Continue education and enforcement efforts regarding water conservation, including public outreach via social media as is appropriate.
Budget Insights
The largest expenditure in this budget, water purchases, is estimated to cost $950,000.
Department Expenditures
Personnel
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Salaries - Full Time $45,008 $53,177 $48,640 $48,640 $54,066 $57,914 Overtime $246 $336 $450 $450 $500 $550
Medicare & Fica $615 $722 $705 $705 $784 $840
Deferred Compensation $2,700 $3,296 $3,267 $3,267 $3,569 $3,816 Payment-In Lieu Health $0 $0 $0 $400 $600 $600
Health Insurance $6,136 $7,511 $8,172 $8,172 $5,792 $6,371 Dental Insurance $492 $588 $498 $498 $483 $508
Vision Insurance $63 $0 $150 $150 $150 $150
Life/Disability Insurance $380 $482 $446 $446 $484 $499 Automobile Allowance $391 $360 $360 $360 $360 $360
Cell Phone Allowance $300 $316 $288 $288 $288 $288
Other Employee Reimbursement $26 $79 $233 $233 $233 $233 Technology Stipend $0 $270 $0 $0 $90 $180
Pers Employer Rate $3,876 $4,705 $6,203 $6,203 $5,968 $6,457 Allocated PRSP- Payment to Trust $0 $2,520 $2,334 $2,334 $2,549 $2,726 Allocated OPEB - Payment to Trust $0 $2,520 $1,167 $1,167 $1,020 $1,091 Allocated Liability Insurance $2,748 $3,075 $2,538 $2,281 $4,205 $5,047 Allocated Wrkrs Comp Insurance $1,262 $1,221 $1,004 $928 $1,708 $2,049 TOTAL $64,242 $81,178 $76,456 $76,523 $82,849 $89,679
Supplies & Services
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Postage & Printing $0 $0 $1,000 $1,000 $0 $0
Conservation Rebates $12,736 $10,613 $10,000 $10,000 $5,000 $5,000 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Water Utility Purchases & Conservation
Department Expenditures
Enterprise Fund 61 Department 4507
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Allocated IT Costs $953 $1,139 $840 $840 $1,420 $1,420
TOTAL $13,689 $11,752 $11,840 $11,840 $6,420 $6,420
Water Purchases
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Water Purchase - Veterans Home $693,564 $653,989 $950,000 $910,000 $950,000 $950,000 Water Purchase - City Of Napa $24,720 $5,934 $25,000 $65,000 $25,000 $25,000 TOTAL $718,283 $659,922 $975,000 $975,000 $975,000 $975,000 Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Water Purchases $793,749 $747,706 $1,063,296 $1,063,363 $1,064,269 $1,071,099 TOTAL $793,749 $747,706 $1,063,296 $1,063,363 $1,064,269 $1,071,099 Full-Time Staff Allocations*
2021/2022 Actual 2022/2023 Actual 2023/2024 Actual 2024/2025 Proposed 2025/2026 Proposed Deputy Public Works Director 0.05 0.05 0.05 0.05 0.05
Information Systems Administrator 0 0.056 0 0 0
Public Works Director 0.1 0.1 0.1 0.1 0.1
Water Operations Supervisor 0.15 0.15 0.15 0.15 0.15
TOTAL 0.3 0.356 0.3 0.3 0.3
* The "Water System Maintenance Worker II" position changed to "Water Operations Supervisor" 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 Water Purchases & Conservation Department focuses on one of the Town's Strategic Plan Critical Success Factors:
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Department Overview
The Water Utility Capital Improvements Fund is a subsidiary fund of the Water Utility Operating Fund. This fund accounts for the acquisition and depreciation of water utility system improvements and major equipment. Funding is provided from transfers from the Water Operating Fund, Water System Replacement fees, Water Connection fees collected from development projects, and interest earnings.
On September 1, 2020 the Town Council adopted Resolution #20-4011 approving a low interest interfund loan from the Drought Water Reserve Fund (57) to the Water Capital Improvement Fund in the amount of $1,100,000.
In October 2022 the Town Council approved the use of Fiscal Year 2021/2022 General Fund Unassigned Fund Balance to completely payoff the loan, so this fund no longer has to budget for that annual repayment amount.
An infrastructure replacement program has been prepared as part of the Capital Improvement Program to fund the repair or replacement of water infrastructure when it is most cost-effective.
Biennial Budget Goals and Objectives
Timely completion of planned projects within or under budgeted amounts. Budget Insights $688,500 in capital projects planned for Fiscal Year 2024/2025.
Fiscal Year 2025/2026 has $689,000 in capital projects scheduled.
Revenue and Transfers
Data
$ 1,597 $ 8,862 $ 4,500 $ 8,500 $ 4,500 $ 4,500
127,602 137,030 147,600 147,600 156,600 169,800
11,599 0 0 0 0 0
0 888,668 0 0 125,000 100,000
0 0 0 0 250,000 475,000
$ 140,798 $ 1,034,560 $ 152,100 $ 156,100 $ 536,100 $ 749,300 (3301) Interest Income
(3695) System Replacement Fees
(3799) Allocate Impact Fees
(3900) Interfund Transfer
(3906) Interfund Transfer - Utlty Entrprs Cap Proj Rsv
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 Water Utility Capital Improvements
Enterprise Fund 60 Department 4500
Expenditures
Water Capital Imp Fund 60 Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Utility Systems $126,254 $35,080 $138,500 $249,043 $618,500 $674,000 Machinery & Equipment >$10k $0 $0 $0 $0 $100,000 $0
Capital Maintenance $0 $0 $0 $0 $15,000 $15,000
Depreciation Expense $69,851 $91,460 $95,000 $95,000 $98,000 $100,000 Principal $105,140 $994,860 $0 $0 $0 $0
Principal - Contra Expense -$105,140 -$994,860 $0 $0 $0 $0 Interest $11,000 $9,949 $0 $0 $0 $0
TOTAL $207,105 $136,488 $233,500 $344,043 $831,500 $789,000 Water Utility Systems Capital Projects Detail
Fund 60 Capital Projects Detail
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Water Distribution Projects
(WA-0015) Hydrant Repair and
Replacement $17,630 $0 $0 $0 $0 $0
(WA-0016) Emergency Washington Park Water Line Replacement $61,959 $0 $0 $0 $0 $0 (WA-0018) Upgrade SCADA System
Emergency Well to Operational Well $0 $14,425 $0 $110,543 $0 $0 (WA-0020) Water System Inter Tie
Projects $0 $0 $65,000 $65,000 $120,000 $0
(WA-0021) Relocation of Harvest Court
Fire Hydrant $0 $1,261 $0 $0 $0 $0
(WA-0022) Clay Valve Rebuild at Finnell
Rd and Yount, and Finnell Rd and Yountville Cross Rd
$0 $8,000 $8,000 $8,000 $0 $0
(WA-0023) Replacement Utility Truck $0 $0 $0 $0 $100,000 $250,000 (WA-0024) Well Filter Media $0 $0 $0 $0 $0 $50,000
(WA-0026) Active Chlorine Monitoring
Equipment $0 $0 $0 $0 $25,000 $0
(WA-0027) Lateral Lead Testing and
Assessment $0 $0 $0 $0 $250,000 $0
(WA-0028) Chlorine Residual Monitoring PRV's Finnell and Town Hall $0 $0 $0 $0 $50,000 $0 (WA-2022) Water Meter Replacements $46,665 $0 $0 $0 $0 $0 (WA-2023) Water Meter Replacements $0 $11,394 $0 $0 $0 $0 (WA-2024) Water Meter Replacements $0 $0 $30,500 $30,500 $0 $0 (WA-2025) Water Meter Replacements $0 $0 $0 $0 $33,500 $0 (WA-2026) Water Meter Replacements $0 $0 $0 $0 $0 $35,500 (WA-3025) Main & Sewer Lateral
Replacement $0 $0 $0 $0 $45,000 $0
(WA-3026) Main & Sewer Lateral
Replacement $0 $0 $0 $0 $0 $250,000
(WA-4025) Hydrant & Main Flushing $0 $0 $0 $0 $60,000 $0 (WA-5024) Hydrant Repair &
Replacement Program $0 $0 $35,000 $35,000 $0 $0
(WA-5025) Hydrant Repair &
Replacement Program $0 $0 $0 $0 $35,000 $0
(WA-6025) SCADA Maintenance $0 $0 $0 $0 $15,000 $0
(WA-0025) Chemical Storage Tank for Well 500GAL $0 $0 $0 $0 $0 $50,000 (WA-5026) Hydrant Repair and
Replacement $0 $0 $0 $0 $0 $38,500
(WA-6026) SCADA Maintenance $0 $0 $0 $0 $0 $15,000
WATER DISTRIBUTION PROJECTS
TOTAL $126,254 $35,080 $138,500 $249,043 $733,500 $689,000 TOTAL $126,254 $35,080 $138,500 $249,043 $733,500 $689,000 Summary of Fund Balance Activity
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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
$250,000 of planned utilization of this reserve in Fiscal Year 2024/2025 to fund Water Enterprise capital projects. $475,000 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 0 250,000 475,000
$ 0 $ 1,677,172 $ 10,000 $ 10,000 $ -235,000 $ -460,000 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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Department Overview
The Town Council established the Water Drought Reserve Fund from proceeds of the sale of the Town’s North Bay Aqueduct (NBA) and Kern water rights in January 2009 to the City of Napa. This reserve fund provides a funding source for the purchase of additional water supply on the “spot market” in the event of an extended drought, or other situation when water supply from the Veterans Home – State of California Department of Water Resources long-term purchase agreement is disrupted or not sufficient to meet demand.
As a condition of the sales agreement the City of Napa provides water conservation education services to the Town, limited emergency water use, and serve as the Town’s broker for the purchase of water on California's water market.
Biennial Budget Goals and Objectives
Maintain sufficient fund balance to allow the Town to purchase water on California's water market in the event of drought or other emergencies.
Budget Insights
No planned expenditures or transfers out for this fund in Fiscal Year 2024/2025 & 2025/2026.
Fund Balance at the end of Fiscal Year 2023/2024 is estimated to be $2,046,563.
Revenue & Transfers In
Data
$ 2,962 $ 35,355 $ 15,000 $ 35,000 $ 15,000 $ 15,000
11,000 9,949 0 0 0 0
$ 13,962 $ 45,303 $ 15,000 $ 35,000 $ 15,000 $ 15,000
(3301) Interest Income
(3303) Interfund Loan Interest
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 Water Drought Reserve Fund
Enterprise Fund 57 Department 4507
Summary of Fund Balance Activity
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Department Overview
The Water Connection Impact Fee Fund was established in June 2005, in accordance with the provisions of Ordinance No. 362-05 and Municipal Code Section 3.40 to account for impact fees collected for existing and planned water system facilities, projects, and infrastructure.
Water Connection Impact Fees are collected on new residential, commercial development, conversion of existing development, and expansion of existing development, as provided in Municipal Code Section 3.40.
As the Town continues to move closer to build out of the community, impact fees will not be a significant revenue source going forward to assist in funding the construction and maintenance of the Town’s water system. Future revenue is dependent on new or significant redevelopment activity.
Biennial Budget Goals and Objectives
Allocate any Impact Fees collected to the Water Capital Improvements Fund 60.
Budget Insights
Current practice is not to budget impact fees as development is limited in number and timing is hard to predict.
Revenue & Transfers
Data
$ 0 $ 0 $ 0 $ 0 $ 0 $ 0
11,599 0 0 0 0 0
-11,599 0 0 0 0 0
0 0 0 0 0 0
$ 0 $ 0 $ 0 $ 0 $ 0 $ 0
Revenues
(3701) Impact Fees
(3799) Allocate Impact Fees
Expenses
Revenues Less Expenses
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 Water Connection Impact Fee Fund
Enterprise Fund 58
Summary of Fund Balance Activity
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