Biennial Budget Document — Yountville City Council, May 21, 2024

Town of Yountville
Biennial Budget for Fiscal Years 2024/2025 and 2025/2026 Table of Contents

INTRODUCTION
Town Manager’s Budget Message....................................................................... 7 GFOA Distinguished Budget Presentation Award................................................ 9 Community Summary and Profile...................................................................... 10 What is a Budget? .............................................................................................. 16 Basis of Accounting............................................................................................ 17

BUDGET OVERVIEW
Town Vision & Strategic Plan
Strategic Planning Framework and Core Elements ........................................... 19 Budget Summaries
Total Expenditure Budget Summary.................................................................. 22 Estimated Fund Balance Analysis....................................................................... 24 Budget Development Process Overview ........................................................... 25 Influence of Planning Processes on the Annual Budget.................................... 27 Key Budget Parameters and Key Assumptions ................................................. 30 General Fund Overview .................................................................................... 33 General Fund Revenues..................................................................................... 33 General Fund Primary Revenue History ............................................................ 34 General Fund – Fund Balance Allocations ........................................................ 34 General Fund Expenditures ............................................................................... 35 General Fund Expenditure Summary by Category ........................................... 35 General Fund Department Expenditure by Category ........................................ 36 All Funds Departments Expenditure Summary ................................................. 39 Capital Projects Summary ................................................................................. 41 Organizational Information
Principal Officials................................................................................................ 42 Board, Committee & Commission Members..................................................... 43 Organizational Chart.......................................................................................... 45 Service Delivery Summary ................................................................................. 46 Aggregate Department Personnel Allocations.................................................. 48 Salary and Benefits Snapshot............................................................................. 48 Total Salary and Benefit Costs by Department.................................................. 50 Monthly Salary Schedule ................................................................................... 52 Town Fiscal Policies
Budget Adoption Resolution.............................................................................. 54 Financial Policies................................................................................................ 56 Investment Policy............................................................................................... 58 Use of Long-Term Debt Policy & Legal Debt Margin ......................................... 62 OPEB Funding Policy Resolution ........................................................................ 64 OPEB Trust Investment Policy............................................................................ 65 Fund Balance Policy ........................................................................................... 69 Town of Yountville
Biennial Budget for Fiscal Years 2024/2025 and 2025/2026 Table of Contents
Utility Enterprise Fund Rate Philosophy............................................................ 72 Use of Drought Water Reserve Bank Policy....................................................... 73 Use of Water & Wastewater Capital Projects Restricted Policy........................ 75 Appropriations (Gann) Limit Calculation ........................................................... 77

GENERAL GOVERNMENT
General Fund Summary ..................................................................................... 78 Town Council/Mayor (1001).............................................................................. 82 Non-Departmental (1010) ................................................................................. 84 Information Technology & Communications (1011) ......................................... 85 Community Promotion & Programs (1015)....................................................... 87 Town Manager’s Office (1101) .......................................................................... 89 Finance & Human Resources(1102)................................................................... 92 Risk Management (1103)................................................................................... 95 Town Attorney (1105)........................................................................................ 97 Town Clerk & Communications (1110).............................................................. 98 OPEB – Other Post Employment Benefits (02-1900)....................................... 101 PERS Unfunded Actuarially Accrued Liability (03-2000).................................. 103 Emergency Reserve Fund (04) ......................................................................... 105 Unanticipated Tourism Revenue Deficit Reserve Fund (05)............................ 106 Utility Enterprise Capital Projects Restricted Fund (06) .................................. 107 General Fund Reserve Fund (07) ..................................................................... 109

PLANNING & BUILDING
Planning & Building (2115) .............................................................................. 111

PUBLIC SAFETY
Public Safety – Law Enforcement Services (3200)........................................... 115 Public Safety – Fire & Emergency Medical Services (3201)............................. 117

PUBLIC WORKS
Administration & Engineering (4301).............................................................. 120 Streets Maintenance (4305) ............................................................................ 125 Parks Maintenance (4320)............................................................................... 128 Government Buildings (4325).......................................................................... 131

PARKS & RECREATION
Administration & Services (5405).................................................................... 135 Day Camp Programs (5406) ............................................................................. 137 Community Center Operations (5408) ............................................................ 140 After School Program (5409) ........................................................................... 143 Leisure Programs (5410).................................................................................. 145 Sports Programs (5412) ................................................................................... 148 Community Events & Programs (5413) ........................................................... 150 Yountville Arts Programs (5415)...................................................................... 153 Town of Yountville
Biennial Budget for Fiscal Years 2024/2025 and 2025/2026 Table of Contents

WATER UTILITY ENTERPRISE
Water Utility Enterprise Fund Descriptions..................................................... 157 Water Funds Summary .................................................................................... 158 Water Expenditure Summary by Category ...................................................... 159 Water Utility Operating Revenue (61)............................................................. 160 Water Utility Operating Fund Summary (61)................................................... 161 Water Utility Operations & Distribution (61-4505)......................................... 162 Water Utility Purchases & Conservation (61-4507)......................................... 165 Water Utility Capital Improvements Fund (60-4500)...................................... 167 Water Drought Reserve Fund (57-4507) ......................................................... 170 Water Connection Impact Fee Fund (58)......................................................... 172

WASTEWATER UTILITY ENTERPRISE
Wastewater Utility Enterprise Fund Descriptions ........................................... 173 Wastewater Funds Summary........................................................................... 173 Wastewater Expenditure Summary by Category............................................. 174 Wastewater Utility Operating Fund Summary (62) ......................................... 175 Wastewater Utility Operating Revenue (62) ................................................... 175 Wastewater Utility Collection System Operations (62-4510) ......................... 176 Wastewater Treatment Operations (62-4515)................................................ 179 Wastewater Treatment Capital Recovery Fund (63-4518).............................. 182 Wastewater Collection Capital Improvement Fund (64-4519) ....................... 185 Sewer Connection Impact Fee Fund (65)......................................................... 188

SPECIAL REVENUE FUNDS
State Gas Tax Fund (20-4305 & 20-6000)........................................................ 189 Public Educational and Government Access Fund (21-1012).......................... 191 Public Art Program Fee Fund (23-5414) .......................................................... 193 Housing Grant Fund (24-1500) ........................................................................ 195 Measure T Transportation Improvement Fund (25-6000) .............................. 197 Road Maintenance and Rehabilitation Act (SB1) Fund (26-6000)................... 199 Measure T Equivalent Fund (27-6000) ............................................................ 201 Fire Emergency Services Fund (28-3201)......................................................... 203 Upper Valley Disposal Service Franchise Fees (29-1016) ............................... 204 CASp Certification and Training Fund (30)....................................................... 206 Housing Opportunity Program (70-1500)........................................................ 208 Measure S Affordable and Workforce Housing Fund (71-1600)..................... 210 Measure A Maintenance Fund (75-4330)........................................................ 212 Tallent Lane Private Road Benefit District Fund (95-4305) ............................. 214 Mesa Court Drainage Benefit District Fund (96-4305) .................................... 215

CUSTODIAL FUND
Tourism Improvement District Assessment Fund (22-1015)........................... 216 Town of Yountville
Biennial Budget for Fiscal Years 2024/2025 and 2025/2026 Table of Contents

DEBT SERVICE FUNDS
2017 Lease Revenue Bond Debt Service Fund (54-7000)................................ 218 2020 Direct Placement Financing Debt Service Fund (55-7000)..................... 220

IMPACT FEE FUNDS
Impact Fee Funds............................................................................................. 222

CAPITAL PROJECTS FUNDS
Capital Projects Fund (50-6000) ...................................................................... 226 Facilities, Repair and Replacement Fund (81-6000)........................................ 230 Fleet, Tools and Equipment Repair and Replacement Fund (82-6000)........... 232

CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Program ........................................................................ 234

ADDITIONAL BUDGET INFORMATION
Glossary of Budget Terms................................................................................ 261 Fund Descriptions ............................................................................................ 264 Financial Forecast ............................................................................................ 268 Brad Raulston, Town Manager
Email: [email protected]
707-944-8851
May 21, 2024
Honorable Mayor and Town Council Members:

Your Town Staff is pleased to present the proposed two-year budget for Fiscal Years 2024/2025 and 2025/2026. The Town is transitioning from an annual budget to a biennial budget which allows for a two-year cycle that provides reviews to the budget at the mid-year and off-cycle while giving the Town Council and community the opportunity to focus on strategic planning and goal setting during the off-cycle budget year. This budget was developed with the understanding of the Town’s updated Vision Statement and the goals established by the Town Council at our January 30 workshop.

Our newly established vision statement is: To maintain a safe and healthy town that respects its history and natural environment while creating an exceptional quality of life for residents by providing value through amenities and services and promoting sustainable businesses and economic development.

The proposed budget reflects this updated vision while addressing the three most important goals established by the Town Council: 1) Acquisition and development of the YES site (now knows as the Yountville Commons Project); 2) A mobility plan that improves bike/pedestrian and other modes of transport; and 3) an energy resiliency plan that protects are community for power loss. The Town has responsible fiscal policies that maintain our financial health through policies and procedures that maximize economic opportunities, while managing expenses and ensuring prudent reserves. Town Council has recently updated its General Fund Reserve Policy that simplifies and strengthens our commitment to maintaining reserves that keep us prepared for unforeseen events and emergencies. This proposed budget reflects the updated policies and priorities developed by the Town Council and the community members they represent.

Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Town Manager's Budget Message
7 It is important to remember, the Town organization has experienced significant change. Town staff has made the commitment to the new Town Council and the priorities and policies they have established. Communications and transparency have been emphasized throughout the organization. We have created a Communications/Town Clerk Department to support our existing four high-performing departments: Public Works, Park & Recreation, Planning/Building, and Administrative Services. I want to thank John, Samantha, Irene, Celia, and Hilary for their commitment to Yountville and expertise in their professions.

Both fiscal years shown in the two-year budget are balanced. The total expenditures for all funds in Fiscal Year 2024/2025 is $29.1 million. The data in the budget summaries section provides more information about the Town’s projected revenues and expenditures.

Yountville remains a unique and vibrant community which offers our residents and visitors a truly exceptional wine country lifestyle with small town charm. Our dedicated town staff team works hard to implement the goals established by the Mayor and Town Council. This budget reflects and incorporate the Town Council Strategic Plan framework and its six Critical Success Factors: Exceptional Town Services and Staff, Engaged Residents, Responsible Fiscal Policy, Quality of Life, Shared Community, and Visionary Leadership.

Respectfully submitted,
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8 The Government Finance Officers Association (GFOA) grants the Distinguished Budget Presentation Award to entities that produce very high quality budget documents.

The Town of Yountville can proudly say that the Finance Department has produced a budget document that has received this prestigious award for the last 14 consecutive years. The Fiscal Year 2021/2022 Operating Budget was the Town's first online budget. Even with the switch from a paper budget to an online budget, the Town's Finance Department still succeeded in achieving this award.

Continuing to receive the award is prominent goal when crafting the budget each year.

Click here to visit the GFOA's web page regarding the Distinguished Budget Presentation Award for more information.

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Town of Yountville Biennial Budget Fiscal Years 2024/2025/and 2025/2026 Government Finance Officers Association
Distinguished Budget Presentation Award
9 About Yountville
The Town of Yountville (population 2,781 per Department of Finance, 1/1/2024) is located in the heart of the beautiful Napa Valley wine country. The Town is less than one square mile, bordered by Oakville to the north and the City of Napa to the south. Residents and visitors alike enjoy the small-town lifestyle coupled with the sophisticated ambiance of premium restaurants, hotels and inns, spas, theater, museum, and a 9-hole public golf course. Yountville is also proud to be home to the Veterans Home of California, a historic community of and for veterans dating back to the 1880’s.

In 1999, the agriculture around Yountville was approved an American Viticultural Area (AVA), a unique area for growing grapes. Its boundaries were primarily established by those of the other existing or proposed AVA’s in the large Napa Valley AVA-Oak Knoll District on the south, Oakville on the North, Stags Leap District on the east and Mount Veeder on the west. The Yountville AVA is warmer than the Carneros AVA, but cooler than areas to its west and north. The area encompasses about 8,260 acres, of which half is planted with vineyards. The dominant varietal is Chardonnay, especially in the cooler vineyards. Other varietals that grow well include Merlot, Cabernet Franc and Cabernet Sauvignon in the AVA’s northern portion.

The Town of Yountville, renowned for its world-class restaurants and award-winning chefs, has earned the unofficial title of the Culinary Capital of the Napa Valley. In fact, Yountville is considered by many food critics to be home to some of the finest restaurants in the world. Located within walking distance are well appointed hotels, small luxury inns, premium wineries, activities, and shopping. Yountville is also the home to the French Laundry, a Michelin 3-star restaurant, and boasts numerous other Michelin star rated restaurants. Yountville was named by Expedia as the fifth Most Beautiful Small Town in the US, received recognition by USA Today as the fourth rated small town food scene, and was named as the second most “Splurge Worthy Destination” by Saveur Magazine. Clearly Yountville continues to be one of the most desirable small communities to live, work, and play in Northern California.

History of Yountville
During the early part of the 1800’s, the area that now makes up the Town of Yountville was owned by Mexico. In 1836, George Yount received an 11,887-acre land grant from the Mexican government. His land extended from Yountville to just south of St. Helena and across the entire width of the Napa Valley. Yount was the first permanent Euro-American settler and the first person to plant grapes in the Napa Valley. Yount named his land, Caymus Rancho, after a tribe of Native Americans in the area. In the early 1850’s Yount laid out a six-block area with a public square and created a small village that he called Yountville.

Immediately below Yount’s southern property line was the northern property line for the Mexican land given to Salvador Vallejo, about two years after Yount received his land grant. Vallejo called his lands Rancho de Napa. After the Bear Flag Revolt in 1847, Vallejo began selling his Rancho de Napa property to early pioneers. The people who purchased these lots built houses and stores and wanted to name their community Sebastopol to make it distinct from Yountville. For a time, two places existed, both Yountville and Sebastopol, each with their own post offices.

After Yount’s death, Sebastopol changed its name in 1867, in Yount’s honor, and both Yountville and Sebastopol became a single community in Napa County.

Town of Yountville Fiscal Years 2024/2025 and 2025/2026 Community Summary and Profile
10 By 1868, railroad service had been introduced into the town and influenced the Town’s configuration. The coming of the railroad tracks brought in many newcomers such as recent immigrant Gottlieb Groezinger, who in 1870, purchased twenty acres of land and by 1874, built a winery, barrel room and distillery. The buildings remained a winery until 1955, but for eleven years lay dormant until it was brought to its present state. Today the three massive stone buildings are known as V-Marketplace and house a collection of specialty shops and restaurants.

Key Economic Factors
Yountville’s economic base is supported mainly by tourism generated revenue in the form of Transient Occupancy Tax and sales tax, followed by property tax. These three revenue sources represent 89% of General Fund revenue and of this, 59% is derived from Transient Occupancy Tax, making the Town highly reliant on tourism. Yountville has 453 hotel and inn rooms with an average room rate of $618 (March 2024) and the strong room rate is the leading factor in this important revenue source. Approximately 12% of the Town’s General Fund is generated from sales tax revenue of which 70% (Dec. 2023) is from restaurants. Yountville boasts just over 1,600 restaurant seats which is extraordinary for a community of 2,781 residents.

Yountville’s remaining business community is comprised of a number of wine-tasting rooms, small and boutique retail shopping venues, one grocery store, and one gas station. Yountville has a limited business to business commercial sector, very limited furniture and appliances, and no hardline retail such as hardware and auto dealerships. These economic factors paired with the Town’s debt, budget, and reserves contribute to Yountville’s stable S&P Ratings of ‘AA’ Town ICR Rating and ‘AA-’ Bond Ratings.

Top 25 Yountville Sales and Use Tax
Generators as of December 2023
(in alphabetical order)
Ad Hoc Restaurant - Bardessono Inn and Spa
Bistro Jeanty - Bottega Restaurant
Bouchon Restaurant - Ciccio
Estate Yountville Hotel Villagio - Handwritten Wines
Hill Family Estates - Hotel Yountville
JCB Tasting Salon - Jessup Cellars
K. Laz Wine Collection - La Calenda
Maisonry Napa Valley - North Block Hotel
R&D Kitchen - Ranch Market Too
Regiis Ova Caviar & Chmpagne Lounge
S L Pemberton - Somerston Wine
Stewart Cellars - The French Laundry
V Wine Cellar
Key Community Events and Activities
Yountville hosts the Yountville International Short Film Festival in February.

Art, Sip, and Stroll (April) enjoy Yountville’s public art walk and local artists, while sipping Yountville appellation wines.

Yountville Days, a local community reunion with a parade, festival and concert in the park (first weekend in October) sponsored by the Town of Yountville.

Napa Valley Film Festival (November) the ultimate celebration of film, food, and wine.

Cabernet Season heats up (January – February) pairing the town’s top toques with hospitality values across the board.

The annual Festival Napa Valley delivers top talent – think Russian National Orchestra, world-class composers (July). The multi-sensory event includes showcase galas, food, and wine insider events and performances at 11 Lincoln Theater and other regional venues. www.festivalnapavalley.org.

The Annual Residents’ Bash (August) is an event for Yountville residents to celebrate our terrific town.

Movies in the Park, sponsored by the Town of Yountville.

Music in the Park sponsored by the Town of Yountville.

Hosts Shred-It, Town Cleanup, and Town-wide Yard Sale days for the community in April and May.

Annual Pride Celebration in June.

Ongoing Emergency Prepardensess Workshops
Monthly community cookouts (Spring-Summer)
Points of Interest
Balloon Excursions - Napa Valley Aloft and Napa
Valley Balloons
Biking Tours
Steve Roger's Gallery at the Community Center
Ma(i)sonry
Napa Valley Museum
Napa Valley River Ecological Reserve
Shopping
Spas - Villagio Inn & Spa | Bardessono Spa Hotel |
North Block Hotel | Hotel Yountville
Veterans Home
Vintners Golf Club
Visit Napa Valley
Winery Gardens/Art: French Laundry Garden Organic
Gardens on Washington Street - open to the public
Yountville Chamber of Commerce
Yountville Community Center (Yountville Events)
Yountville Public Art Walk
12 Yountville Community Snapshot
13 Additional Community Information
Incorporated: February 4, 1965
Population Profile
Population: 2,781 (Department of Finance 1/1/2024)
Racial Makeup: 80.3% White, 3.1% African American,

0.6% Native American, 3.7% Asian, 6.1% from other
races, and 6.1% from two or more races.

Hispanic or Latino of any race is 20.1% of the population.

Additional Demographics:

Median Age is 64.5 years old.

48.9% of population is 65 years of age or older.

10.6% of households have children under 18.

57.6% of households are non-family households.

Area: 1.53 square miles (3.96 km²)
Elevation: 98 Feet
Location: 38°24°11°N 122°21°44°W / 38.40306°N
122.36222°W (38.403011- 122.362285)
Miles of Water Distribution Pipes: 10.7 Miles
Miles of Sewer Pipes: 9.5 Miles
Center Line Miles of Streets Maintained: 8.45 Miles
Number of Trees: 481
National Register of Historic Places
Charles Rovegno House (Ma(i)sonry)
French Laundry
Groezinger Wine Cellars
John Lee Webber House (Lavendar Inn)
Veterans Home of California Chapel Yountville Grammar
School (Town Hall)
California Historical Landmarks
Veterans Home of California
Grave of George C. Yount
14 Climate: Yearly average temperature: 58.1° Fahrenheit Community Facilities
Town Hall
Community Hall
Community Center
Corporation Yard
Pump Station
11 Parks
Household Information: 1,361 housing units (1,068
households excluding Veterans Home)
Police Services: Napa County Sheriff's Office
Fire and Emergency Services: Napa County/CalFire
Gallons of Water Distributed: 361 Acre Feet
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15 The Town of Yountville Annual Budget is a multi-faceted document that not only focuses on estimated revenues and planned expenditures for the fiscal year, but also discusses Town fiscal policies, provides a snapshot of the Town's fiscal health, and shares stories of the Town and individual departments. Town staff strives to create a budget that is comprehensive, understandable, and easily accessible to all users. Below is a list of the Town of Yountville's primary budget objectives.

The budget is a planning document that highlights the Town Council's and vision and community priorities for the upcoming fiscal year. It presents the Town's goals regarding both the maintenance and expansion of public infrastructure as well as the plan to use taxpayer dollars and other revenue sources for the daily operations of the Town.

The budget is a communications vehicle that shares the Town's story as well as individual department stories, accomplishments, goals, and objectives. Sharing these stories helps users better understand the decisions behind the allocation of Town resources.

The budget is a measurement device that establishes benchmarks used to review the Town's operating performance throughout the year. The Town's monthly financial reports and periodic budget reviews ensure that Town staff is carrying out the Town Council's priorities for the fiscal year.

The budget is a financial planning aid for future fiscal years by using tools such as the Five-Year Capital Project Program and Financial Forecast to identify future trends and necessary future expenditures that will require significant financial resources.

The budget is a policy document that shares a summary of the Town's most important policies such as the Financial Policy, Investment Policy, and Use of Long-Term Debt Policy.

Visit this page to see more information regarding Key Budget Parameters and Assumptions used in the creation of the Town's Fiscal Year 2023/2024 Budget.

Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 What Is a Budget?
16 The Governmental Accounting Standards Board (GASB) is the organization that determines the generally accepted accounting principles (GAAP) for governmental entities. GASB provides guidance on how municipalities should account for all financial transactions.

The Town of Yountville's accounting system is organized and operated on the basis of funds. A fund is an accounting entity with a self-balancing set of accounts that records cash and other financial resources, liabilities (obligations), and residual equities (or fund balances and changes therein). Funds are established for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations.

Governmental Accounting (or Fund Accounting) uses three broad categories of funds:
governmental, proprietary, and custodial.

Governmental funds include activities usually associated with a typical state or local government’s operation (i.e. public safety, general governmental activities).

Proprietary funds are used in governments to account for activities that are operated primarily through user fees, similar to the private sector (i.e. utilities).

Custodial funds are used to report assets held in a trustee or custodial capacity for others and therefore cannot be used to support the government’s own programs.

The Town's funds are categorized as follows:

You can find a more detailed list of individual funds on our Funds Descriptions Page.

Different basis of accounting are used for each fund category. There are three different basis of accounting, two of which are used in Governmental Accounting.

Cash Basis of Accounting (not used in Governmental Accounting) Revenues and expenses are recorded solely based on when money changes hands. A revenue is recorded when funds are received and an expense is recorded when funds are spent.

Full-Accrual Basis of Accounting (applicable to Proprietary Funds and Custodial Funds) Revenues and expenditures are not recorded based on the timing of when funds are received or spent, but based on what period payments are applicable to. Revenues are recorded when they are earned and expenditures are recorded when they are incurred.

When reviewing a full-accrual basis annual financial statement, the user has a clearer picture of the entity's financial position as it show 12 months worth of revenues and expenditures, regardless of when cash exchanged hands.

Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Basis of Accounting
17 Modified-Accrual Basis of Accounting (applicable to Governmental Funds) Modified-Accrual Basis of Accounting is a combination of cash-basis and full-accrual basis.

Expenditures are accounted for the same way as full-accrual, but revenues are measured slightly differently.

Under the modified-accrual basis of accounting, revenues are recorded when they are both measurable and available.

The difference between how Governmental Funds are accounted for (modified-accrual) and Proprietary and Custodial Funds are accounted for (full-accrual) results in a different measurement focus. Under modified-accrual, Governmental Funds financial statements are presented on a current financial resources basis and only include current assets and current obligations (liabilities). Whereas Proprietary and Custodial Funds are presented on a more long-term economic resources basis and include current assets, current liabilities, non-current assets, and non-current liabilities. Because the Town's Propriety Funds (Water and Wastewater Funds) obtain most revenues from services as opposed to taxes and fees, their financial statements resemble the statements of a private-sector entity.

The Town's Annual Comprehensive Report includes individual fund statements for each of the Town's funds. These individual statements are either full-accrual or modified-accrual, depending on the fund type as discussed above. Due to GASB Pronouncement 34 issued in 1999, not only are all Town funds reported as a collection of separate operating entities in their individual fund statements, but the Town also presents a government-wide statement that offers a picture of the Town as an integrated financial reporting unit. This statement can also be found in the Town's Annual Comprehensive Financial Report and includes all funds reported on a full-accrual basis.

This government-wide statement offers a long-term perspective on the Town's financial position including all funds while individual Governmental Fund statements offer a short-term perspective on the individual funds' financial positions.

When the Town budget is prepared, a budgetary basis is used. A budgetary basis focuses more on cash requirements for the year and at times will look different than GAAP financial statements. A couple of examples include:

Debt Service Expenditures - within a fiscal year, both principal and interest payments are paid, and as such the budget for Proprietary Funds includes payment for both principal and interest payment. Under a full-accrual basis, usually only interest would be reported. This causes a difference between the Town budget and fund statement amounts.

Capital Project Expenditures - As projects are planned to be completed and paid for within a fiscal year, the Town budget includes total costs of these projects. Governmental Funds report capital outlay as total expenditures, however the government wide statements allocated these costs over their estimated useful lives as a depreciation expense. This causes a difference between the Town budget and fund statement amounts.

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18 The Town of Yountville's Strategic Plan and Core Elements provides a vision for the town's development, outlining key objectives and initiatives designed to enhance the community's vitality, sustainability, and overall well-being. With a focus on strategic priorities, this plan serves as a guiding beacon for informed decision-making, steering the Town Council in shaping the future of Yountville over the designated period.

Exceptional Town Services and Staff
The Town supports its talented staff who deliver high quality municipal programs and services while maintaining public infrastructure for the benefit of the community.

Public Works is engaged in a robust multi-year Annual Streets Paving program. The program does not utilize any General Fund Monies for the paving portion of the program. The paving program receives funding from Measure T, SB1, and Gas Tax.

Providing high quality water and wastewater services that are safe, reliable, and clean. This includes a well-trained staff that operates as a cross functional team when needed.

Continuously strive to maintain and enhance Town Website, with focus on ease of use for the residents, visitors, and staff.

The Town supports the Parks and Recreation Departments employee growth and development by funding trainings and professional membership opportunities with organizations such as the California Parks and Recreation Society and the National Recreation and Parks Association.

Human Resources will be working on development of a more robust employee onboarding and training program.

The Planning and Building department will be implementing the Solar App+ software program. This will improve and streamline the processing of solar permits which further enhances our Town services.

Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Strategic Planning Framework
19 Engaged Residents
The Town embraces our residents’ commitment to community as seen through volunteerism, civic engagement, and public participation that enhances the quality of life in Yountville.

The Online Budget Book and Transparency Portal, designed and built using OpenGov Budgeting software, provides an interactive experience for citizens seeking to learn about the Town’s fiscal status and financial plan. Staff will continue to promote awareness and utilization of this valuable feature.

Provide support and regular updates to the Parks and Recreation Advisory Committee (5 bi-monthly meetings), the Zoning and Design Review Board (project by project basis) and other volunteer groups to facilitate and strengthen engagement and involvement.

Continue to provide enhanced citizen communications via the website, use of new citizen engagement tools, and continue to increase the level of use of social media to inform residents, while expanding the Town’s presence on Social Media Platforms.

The Parks and Recreation Department lends staff assistance and acts as liaison to the Yountville Arts Commission, the Parks and Recreation Advisory Commission and the Town of Yountville Community Foundation.

The Parks and Recreation Department oversees the Town of Yountville volunteer program which has over 60 volunteers each year who assist with our programs and events.

The Town prioritizes the Board, Commission and Volunteer appreciation event each year as a way to share our thanks to those who give of their time and expertise voluntarily and without financial compensation.

Land Use Entitlement Applications are very much part of the public process. When decisions are made regarding residential or commercial development, significant landscape modifications, signs, or any other entitlement, the Planning and Building Department ensures that Town residents are engaged by advertising and posting Notices of Public Hearing and holding those Public Hearings in public settings such as meeting before the Zoning and Design Review Board and the Town Council in the Town Hall Council Chambers.

Responsible Fiscal Policy
The Town maintains its fiscal health through policies designed to maximize economic opportunities, manage expenses, and ensure prudent reserves.

Manage and maintain the Capital Improvement Program, general fund operational budgets and the enterprise funds budgets.

Maximize the use of the additional Special Revenue funds such Measure T, SB1, and Gas Tax, to offset the use of General Funds for streets infrastructure capital improvements projects.

Apply for grant funds as they become available for projects.

Maintain liability claim reserve fund at $50,000 which is $20,000 more than the $30,000 minimum funding level required.

Entitlement applications, such as design review or development applications, are funded via a deposit rather than a set fee. This ensures that the true costs of processing applications are paid for by the project applicant.

Quality of Life
The Town enhances the livability of Yountville by providing well-maintained public facilities, parks,and trails, and quality programs and events.
20 The Parks and Recreation Department strives to provide high quality programs, events, and facilities for our residents that directly improve their quality of life. We use analysis on participation levels, surveys and ongoing feedback from users and nonusers to make prudent decisions on how to best serve our residents.

The Town is dedicated to meeting state requirements for recycling and composting. The budget includes a $50,000 for Yountville Green initiatives.

Continue to work on regional water supply issues.

A strict design ordinance is followed for all development projects in Town. This ensures that all developments, and their associated uses, comply with the goals and policies set forth by the Town Council to maintain Yountville’s quality of life.

Shared Community
The Town values its residents, rich history, natural environment, culinary excellence, arts, and distinguished businesses that make our home a friendly place people love.

The budget includes funding for parks, urban forest, and streets maintenance services; these include trimming, pruning, planting, and arborist’s services. These services and our urban forest care and aesthetics are recognized and valued by residents and visitors alike.

The Parks and Recreation Department works closely with the Chamber of Commerce and Visitors Center to link our residents and businesses.

The Parks and Recreation Department works closely with the Public Works Department to design and maintain beautiful, accessible and sustainable parks, paths and spaces for our Community to enjoy.

Through the Town’s Wayfinding Signs Program, Yountville businesses can be featured on several pedestrian-level signposts along Washington Street, allowing visitors to be made aware of business locations and services as they stroll.

The Yountville Commons will provide additional park and open space for the community.

Visionary Leadership
The Town’s leadership maintains an open-minded decision-making, seeks engagement and participation from all community members, and fosters forward thinking policies for the future.

Continue to schedule and program Emergency Preparedness training and materials for staff and residents. This includes annual training an information programs, website content, on-site, and off-site training.

The Finance & Human Resources Department continues to streamline manual processes by using technology such as Laserfiche Workflows to enhance its efforts to automate and move towards paperless recordkeeping.

The proposed budget meets or exceeds Town Council established target of 35% of General Fund expenditures in the new General Fund Reserve (Fund 07).

The Parks and Recreation Department prides itself on being nimble and adapting quickly to the changing needs of our community. By participating in regional boards and meetings as well as state and nationwide trainings and seminars, we are preparing for the future.

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.

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21 Fiscal Year 2024/2025 Total Expenditures
Budget Summary - $29,183,983
Total Expenditure Budget Summary Fiscal Year 2024/2025
2024/2025 Proposed
Capital Projects Fund $1,993,847
Debt Service $896,116
General Fund $13,155,860
Reserves $1,015,774
Special Revenue $1,386,400
Water Utility Enterprise $2,736,915
Wastewater Utility Enterprise $7,999,071
TOTAL $29,183,983
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Total Expenditure Budget Summary
22 $29,183,983.00
Expenses in 2025
General Fund
Other
Special Revenue
Capital Projects Fun...

Water Utility Enterp...

Wastewater Utility E...

Total Expenditures Fiscal Year 2024/2025 Detail View by Fund 2024/2025 Proposed
Capital Projects Fund
Capital Projects Fund $1,568,540
Facilities, Repair and Replacement Fund $160,000
Fleet, Tools and Equipment Repair and Replacement Fund $265,307 CAPITAL PROJECTS FUND TOTAL $1,993,847
Debt Service
2017 Lease Revenue Bond Debt Service Fund $543,168
2020 Lease Financing $352,948
DEBT SERVICE TOTAL $896,116
General Fund
General Fund $13,155,860
GENERAL FUND TOTAL $13,155,860
Reserves
OPEB (Retiree Benefits) $377,023
PERS Unfunded Actuarially Accrued Liability $638,751
RESERVES TOTAL $1,015,774
Special Revenue
Housing Grant Fund $100,000
Housing Opportunity Program $76,100
Measure A Maintenance Fund $80,000
Measure S Affordable Housing $300,000
Measure T Transportation Improvement Fund $550,000
Public Art Program Fee Fund $35,800
Public Educational and Government Access Fund $5,000
Road Maintenance and Rehabilitation Act (SB1) Fund $68,000 State Gas Tax Fund $90,000
Upper Valley Disposal Service Franchise Fees $81,500
SPECIAL REVENUE TOTAL $1,386,400
Water Utility Enterprise
Water Utility Capital Improvements Fund $831,500
Water Utility Operations $1,905,415
WATER UTILITY ENTERPRISE TOTAL $2,736,915
Wastewater Utility Enterprise
Wastewater Collection Capital Improvement Fund $325,500 Wastewater Treatment Capital Recovery Fund $5,083,661
Wastewater Utility Operations $2,589,910
WASTEWATER UTILITY ENTERPRISE TOTAL $7,999,071
TOTAL $29,183,983
Fiscal Year 2024/2025
Total Expenditure
Budget Pie Chart
Data Updated May 13, 2024, 8:35
PM
23 Estimated Fund Balance Analysis - All Funds
24 The Town of Yountville's budget process begins each year in early winter and results in a proposed budget to be approved by the Town Council in one of the June Town Council Meetings. The following is an outline of each budget phase.

January - April - Budget Planning
Phase
The Finance Team partners with Human Resources to
develop projections for salaries, benefits, personnel
cost allocations, health insurance premiums and
pension costs for the upcoming fiscal year.

The Finance Team forecasts expected revenues, and
provides the administrative update of the Town's
Master Fee Schedule based on the February
Consumer Price Index (CPI).

Departments draft proposed operating budgets which
include part-time salary needs, new equipment
requests and information technology (IT) requests.

Routine planning processes are provided by input from
the Influence of Planning Process on the Operating
Budget summary table.

Budget narratives are updated to reflect the story of
each department.

Budget Overview & Parameters - at the first Town Council meeting in February, the Key Budget Parameteres and Assumptions is presented to the Town Council by the Town Manager and Administrative Services Director. This provides an overview of revenue projections and expenditures assumptions that will be used to develop the budget and prompts feedback and direction from the Town Council. This timely and transparent financial discussion helps shape the budget process and control costs by guiding policy and spending decisions.

April - May Budget Review Phase
Special Meeting Budget Workshop #1: The following departments present their proposed budgets to the Town Council, answer questions and receive feedback at this meeting.

General Government: Town Council/Mayor, Non-Departmental, Information Technology & Communications, Community Promotions & Programs, Town Manager's Office, Finance & Human Resources, Risk Management, Town Attorney, Town Clerk & Communications, Other Post-Employment Benefits Fund, PERS Unfunded Actuarily Accrued Liability Fund, Emergency Reserve Fund, Revenue Stabilization Reserve Fund, and Public Safety.

Planning and Building
Parks and Recreation
Non-Capital Project related Special Revenue Funds
Custodial Fund
Debt Service Funds
Impact Fee Funds
Town of Yountville Biennial Budget for Fiscal Years 2024/2025 and 2025/2026 Budget Development Process Overview
25 Special Meeting Budget Workshop #2: Remaining departments as outlined below present proposed budgets to the Town Council, answer questions and receive feedback at this meeting.

Water Utility Enterprise Funds
Wastewater Utility Enterprise Funds
Capital Projects related Special Revenue Funds
Capital Improvement Projects Fund
Repair and Replacement Funds
May - June - Final Budget Adoption Phase
The Town Council reviews and adopts the final version of the proposed budget.

The Adopted Online Budget Book is published and available on the Town's website. A physical public copy is also available in the Town Council Chambers and at the Yountville Community Center.

Effective planning processes assist that Town in assessing the financial implications of current and proposed policies, programs and assumptions. An effective plan illustrates the likely outcomes of particular courses of action.

Name of Plan: General Government Long-Range Financial Forecast Type of Planning Process Description of Planning
Process
Budget Impact
Five-year plan to facilitate long-term
financial planning.

Forecast of revenues, expenditures,
service levels and staffing needs.

Allows for priority allocation of
resources & expenditure control.

Name of Plan: Strategic Plan
Type of Planning Process Description of Planning
Process
Budget Impact
Five-year plan that involves the
development and prioritization of
strategic goals along with
measureable strategies and
objectives.

Town Council identificatoin of critical
success factors necessary for the
Town to operate at its best.

Ensure that projects, programs and
services are aligned with the
Strategic Plan's set goals and
outcomes.

Name of Plan: Computer Replacement
Type of Planning Process Description of Planning
Process
Budget Impact
Three-year plan of the replacement of
computers and other technology
items.

Development of replacement
intervals based on equipment age,
usage and lifetime repair costs.

Timing and sizing of replacement &
technology upgrade costs.

Name of Plan: Capital Improvements Plan (Fund 50)
Type of Planning Process Description of Planning
Process
Budget Impact
Five-year plan of major infrastructure
development and improvements.

Town Council indentification of
projects; prioritizing; costing; timing;
financing and project management.

Predictable funding/reserve levels,
long-term financial planning.

Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Influence of Planning Processes on the
Operating and Capital Budget
27 Name of Plan: Facilities Repair & Replacement (Fund 81) Type of Planning Process Description of Planning
Process
Budget Impact
Five-year plan by facility and
maintenance activity or project.

The prioritization of departmental
requests for projects and schedule &
funding of maintenance
requirements.

Stability of General Fund & capital
reserves.

Name of Plan: Fleet, Tools, Equipment Repair & Replacement (Fund 82) Type of Planning Process Description of Planning
Process
Budget Impact
Five-year plan of scheduled vehicle
and heavy equipment replacement.

Development of replacement
intervals based on equipment age,
usage and lifetime repair costs.

Timing and sizing of replacement
costs & financing.

Name of Plan: Parks Capital Maintenance
Type of Planning Process Description of Planning
Process
Budget Impact
Five-year plan by facility,
maintenance activity or project.

Identifies, prioritizes and schedules
improvements to parks, medians and
grounds.

Stability of General Fund & capital
reserves.

Name of Plan: Street Maintenance
Type of Planning Process Description of Planning
Process
Budget Impact
Five-year plan to maintain and
improve roadways, sidewalks, curbs
and gutters.

Inspection, prioritization and
scheduling of surface repair and
preventative maintenance of streets.

Stability of General Fund, and
revenue from State Gas Tax, Measure
T, Senate Bill 1 (SB1) & potential grant
appropriations.

Name of Plan: ADA Transition Plan (Funded in Fund 50)
Type of Planning Process Description of Planning
Process
Budget Impact
A five-year guidance document
focused on improving the
accessibility of facilities and
pedestrian rights-of-way within Town
limits.

A detailed outline of the methods to
be used to make facilities accessible
by planning cost level estimates.

Predictable funding/reserve levels,
long-term financial planning.
28 Name of Plan: General Plan
Type of Planning Process Description of Planning
Process
Budget Impact
A twenty-year document that outlines
future development and incorporates
elements including: Land Use,
Circulation, Housing, Conservation,
Open Space, Noise and Safety.

Comprised of elements that provide a
comprehensive slate of townwide
policies and goals for development
including housing and circulation.

The General Plan influences the
regulation in the Municipal Code,
particularly the zoning and design
ordinances.

Stability of General Fund.

Name of Plan: Climate Action Plan
Type of Planning Process Description of Planning
Process
Budget Impact
Strategy to achieve emission
reductions that will align local levels
to levels consistent with State goals
to reduce greehouse gas emissions
to 1990 levels by 2020 and 40
percent below 1990 levels by 2030.

Compiles existing and potential
strategies (i.e., actions, projects and
programs) that the Town's
government and the community can
use to address climate change.

Stability of General Fund revenues
and capital reserves to comply with
General Plan provisions.

Influence of Planning Processes on Water and Wastewater Enterprise Funds Name of Plan: Utility Rate Plan
Type of Planning Process Description of Planning
Process
Budget Impact
Five-year plan to fund capital projects
and long-term financial stability of
Enterprise Funds.

Forecast of revenues, expenses,
service levels and personnel.

Allows for priority allocation of
resources & expense control.

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29 The Town of Yountville begins the budget development process in January of each year. By February, staff presents the Town Council with preliminary budget information including key revenue projections and expenditure estimates.

During the budget development process, revenue projections and expenditure estimates evolve.

The information below outlines original budget assumptions as well as the changes made for major General Fund revenues, major General Fund expenditures, and Capital Project expenditures.

Major General Fund Revenues
The Town's revenues are comprised of a variety of revenue sources; however, three main sources comprise 88% of total revenues. The three main revenue sources are:

Transient Occupancy Tax
Sales Tax
Property Tax
These revenues are discussed in more detail below. The Town tracks major revenue sources on a monthly basis and uses trend analysis and other relevant information to project budget revenues.

Transient Occupancy Tax (TOT) Revenue
o $8,785,600 estimated for Fiscal Year 2024/2025.
o $9,049,200 estimated for Fiscal Year 2025/2026. This assumes a 3% increase over Fiscal Year 2024/2025. o TOT represents 59% of expected General Fund revenue.

Sales Tax Revenues
o $1,737,000 estimated for Fiscal Year 2024/2025.
o $1,788,000 estimated for Fiscal Year 2025/2026.
o Sales Tax represents 12% of expected General Fund revenue. o Final revenue projection is slightly less than orginal projections presented in February, based on updated forecast data provided to the Town by HdL Companies, the Town's sales tax auditing firm, in April.

Property Tax Revenue
o $2,679,300 estimated for Fiscal Year 2024/2025.
o $2,733,100 estimated for Fiscal Year 2025/2026.
o Property Tax represents 18% of expected General Fund revenue.

Major General Fund Expenditures
Law Enforcement Services -
o $1,374,552 budgeted for Fiscal Year 2024/2025. This is an 8.14% increase over prior year costs. o $1,491,389 budgeted for Fiscal Year 2024/2025. This is an 8.5% increase over prior year costs. o These amounts are stipulated in the new four year agreement that was approved in May 2024.

Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Key Budget Parameters and Assumptions
30 Fire & Emergency Medical Services - $1,420,000
o $1,759,976 budgeted for Fiscal Year 2024/2025 per the current agreement. o $1,935,974 budgeted for Fiscal Year 2025/2026. This assumes a 10% increase over Fiscal Year 2024/2025. o Estimated cost for service provided by CAL FIRE/Napa County Fire are slightly offset by a County Fire Property Tax Credit.

Salary & Benefits
o 2.8% Cost-of-Living Adjustment (COLA) for full-time salaries per the current Memorandum of Understanding (MOU). o 10% increase estimated for medical benefit payments.
o California Public Employees Retirement System (CalPERS) costs of $501,884 for Normal Contributions and $430,036 for the PERS Unfunded Actuarially Accrued Liability (UAAL). The total of the two costs combined is $931,920. o Discretionary contributions to the Other Post-Employment Benefits (OPEB) Trust at a level of 2% of projected salaries for a total of $87,481 in Fiscal Year 2024/2025 and $92,698 in Fiscal Year 2025/2026.. o Discretionary contributions to the Pension Rate Stabilization Plan (PRSP) trust at a level of 5% of projected salaries for a total of $218,616 in Fiscal Year 2024/2025 and $231,735 in Fiscal Year 2025/2026..

Changes to Proposed Budget as a result of Budget Workshops and Discussion with Town Council
During the Budget Workshops the Town Council directed staff to complete the following changes to the Proposed Budget:

Increase expenditure for Elections to include translation of candidate statements.

Staff increased the amount of the Elections budget in the Town Clerk & Communications Department (01-1110- 4270) by $4,200.

Added a $20,000 budget to be used for the Town's 60th anniversary celebration in 2025.

Staff addedthe budget for Community Promotions 60th Anniversary Celebration 01-1015-4935.

Removed Forester Lane ADA Improvements Project from Fiscal Year 2024/2025.

This project was re-scheduled for Fiscal Year 2026/2027 once the Mobility Plan has been completed.

Reduced Utility Undergrounding Project costs from $200,000 to $45,000 in Fiscal Year 2024/2025.

This will allow for engineering and design to begin, while pushing remaining project costs to Fiscal Year 2026/2027.

Capital Projects Fund Expenditures
Capital Projects Fund (50)
o $1,568,540 in planned expenditures for Fiscal Year 2024/2025. o $ 358,000 in planned expenditures for Fiscal Year 2025/2026. o The General Fund will contribute a total of $1,050,000 in this two-year budget to support current and future projects, as well as provide matching funds that maybe required for certain grants.

Water Utility Capital Improvements Fund (60)
o $831,500 in planned expenditures for Fiscal Year 2024/2025. o $789,000 in planned project expenditures for Fiscal Year 2025/2026. o In addition to transfers in from Water Utility Operating Fund 61, this fund will recieve a total of $725,000 in funding over the two-year budget from the Utility Enterprise Captial Projects Restricted Fund 06.

Wastewater Treatment Capital Improvement Funds (63)
o $5,083,661 in planned expenditures for Fiscal Year 2024/2025. o $1,164,160 in planned project expenditures for Fiscal Year 2025/2026. o In addition to transfers in from the Wastewater Utility Operating fund 62, other funding sources include a Low Interest USDA Loan for the Wastewater Reclamation Facility Office Modernization project and an insurance reimbursement for the Emergency Recycled Water Transmission Main Repair project. 31 Wastewater Collection Capital Improvement Fund (64)
o $325,500 in planned expenditures for Fiscal Year 2024/2025. o $341,000 in planned project expenditures for Fiscal Year 2025/2026. o This fund will recieve a total of $225,000 of transfers in from the Wastewater Utility Operating Fund 62 in this two-year budget.

Facility Repair and Replacement Fund (81)
o $160,000 in planned expenditures for Fiscal Year 2024/2025. o $325,500 in planned project expenditures for Fiscal Year 2025/2026. o General Fund will contribute $50,000 to Fund 81 to support current and future planned projects.

Fleet, Tools, and Equipment Repair and Replacement Fund (82) o $265,307 in planned expenditures for Fiscal Year 2024/2025. o $60,000 in planned project expenditures for Fiscal Year 2025/2026. o General Fund will contribute $100,000 to Fund 82 to support current and future planned projects.

General Fund Reserve at level
approved by Town Council Policy:

General Fund Allocations:

General Fund Reserve -
$4,935,729 in Fiscal Year 2024/2025.
$ 4,960,729 in Fiscal Year 2025/2026.

This fund meets and exceeds the minimum 35% of
General Fund expenditures as set by the Fund Balance
Policy, in both fiscal years of the biennial budget.

Assigned for Budget & Legal Contingencies –
$657,793 in Fiscal Year 2024/2025
$692,287 in Fiscal Year 2025/2026
(mimimum 5% of General Fund expenditures)
Assigned for Leave Buy-Out – $160,000
Insurance & Claims Retention – $50,000 ($30,000
required minimum)
Workers Compensation Self Insured Retention – $20,000
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32 Fiscal Years 2024/2025 & 2025/2026 General Fund Summary The following information focuses on Fiscal Year 2024/2025 of the biennial budget.

FY 2024/2025 General Fund Revenues - $14.9M
Visualization
Property Taxes
$2,679,300 (18.0%)
Sales Taxes
$1,737,000 (11.7%)
Other Taxes
$175,000 (1.2%)
Transient Occupancy Tax
$8,785,600 (59.0%)
Licenses & Permits
$164,875 (1.1%)
Rents & Concessions
$363,216 (2.4%)
Intergovernmental Revenue
$236,600 (1.6%)
Parks & Recreation Fees
$377,995 (2.5%)
More (4 grouped)
$380,170 (2.6%)
2024/2025 Budget  
Property Taxes
Sales Taxes
Other Taxes
Transient Occupancy Tax
Licenses & Permits
Rents & Concessions
Intergovernmental Revenue
Parks & Recreation Fees
More (4 grouped)
Sort By Chart of Accounts 
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 General Fund Overview
33 Primary Revenue History
Property Tax, Sales Tax, and Transient Occupancy Tax
Visualization
2021/2022 Actual2022/2023 Actual2023/2024
Estimated
2024/2025
Budget
2025/2026
Budget
Fiscal Year

0.0 10.0M

5.0M
Dollars
Property Taxes
Sales Taxes
Transient Occupancy Tax
Sort By Chart of Accounts 
FY 2024/2025 General Fund
Fund Balance Allocations $1.55M
34 FY 2024/2025 General Fund Expenditures - $13.16M
(Excludes Transfers Out)
Visualization
Community Promotion
$511,055 (3.9%)
Town Manager's Office
$442,292 (3.4%)
Town Clerk
$819,913 (6.2%)
Finance
$989,222 (7.5%)
Parks & Recreation
$2,180,466 (16.6%)
Planning & Building
$1,326,884 (10.1%)
Public Safety
$2,849,028 (21.7%)
Public Works
$3,111,462 (23.7%)
More (4 grouped)
$925,538 (7.0%)
2024/2025 Budget  
Community Promotion
Town Manager's Office
Town Clerk
Finance
Parks & Recreation
Planning & Building
Public Safety
Public Works
More (4 grouped)
Sort By Chart of Accounts 
Fiscal Year 2024/2025 & 2025/2026
General Fund Expenditure Summary by Category
(Includes Transfers Out)
Data
$ 3,958,635 $ 4,995,847 $ 5,407,540 $ 5,866,416 $ 6,235,320 2,776,015 3,356,708 3,535,019 3,729,595 3,924,733
671,807 788,246 988,136 1,203,842 1,277,837
262,000 285,873 351,167 362,504 380,774
248,813 565,019 533,218 570,475 651,976
4,101,763 4,733,569 6,499,772 7,269,994 7,589,966
1,607,213 1,892,063 2,456,595 2,918,881 2,950,732
2,494,549 2,841,506 4,043,177 4,351,113 4,639,234
6,961 9,513 25,700 19,450 20,449
20,669 10,334 0 0 0
2,850,296 7,132,933 8,730,775 1,743,100 1,389,100
$ 10,938,323 $ 16,882,196 $ 20,663,787 $ 14,898,960 $ 15,234,835 Personnel
Salaries
Benefits
PERS Employer Rate/Pension Expense
Allocations - Wkrs Comp, Liab, OPEB
Supplies & Services
Supplies & Services
Contract Services
Capital Outlay
Loan Payments
Transfers
Total
Collapse All 2021/2022 Actual 2022/2023 Actual 2023/2024 Estimated 2024/2025 Budget 2025/2026 Budget 35 General Fund Expenditure Summary by Category
Fiscal Year 2024/2025
Visualization
Personnel
$5,866,416 (39.4%)
Supplies & Services
$7,269,994 (48.8%)
Capital Outlay
$19,450 (0.1%)
Loan Payments
$0 (0.0%)
Transfers
$1,743,100 (11.7%)
2024/2025 Budget  
Personnel
Supplies & Services
Capital Outlay
Loan Payments
Transfers
Sort By Chart of Accounts 
General Fund Expenditures by Category and Department
36 37
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38 All Funds Department Expenditure Summary
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Additional Fund Summaries
39 40
Water and Wastewater Funds
Visit the Water and Wastewater pages to learn more about the Utility Enterprise Funds.
41 Principal Officials
Town Council
Majorie "Margie" Mohler, Mayor
Hillery Trippe, Vice Mayor
Eric Knight, Council Member
Robin McKee-Cant, Council Member
Pamela Reeves, Council Member
Town Administration
Brad Raulston, Town Manager
Gary Bell, Town Attorney
Samantha Holland, Parks & Recreation Director
Celia King, Administrative Services Director
Irene Borba, Planning & Building Director
John Ferons, Public Works Director
Rosalba Ramirez, Deputy Public Works Director
Hilary Gaede, Acting Town Clerk
Town of YountvilleBiennial Budget Fiscal Years 2024/2025 and 2025/2026 Organizational Information
42 Board, Committee & Commission Members
(As of May 2024)
43 44
Fiscal Year 2024/2025 and 2025/2026 Organizational
Chart
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Organizational Information
45 Service Delivery Summary
The Town of Yountville is a small but full-service community of 2,781 residents delivering a very broad, comprehensive and high-quality range of municipal services to its residents and visitors; the Town's Biennial Budget reflects permanent staffing of 36 full-time employees supplemented by seasonal and part-time staff.

The Town uses a hybrid service delivery model to provide our full range of municipal services including a combination of Town personnel, contracted consultants, contracted services with other public agencies, shared services and contracted services with private sector firms as shown below:

Contracted Services with other Public Agencies:

Law Enforcement Services provided by Napa County Sheriff Department.

Fire and Emergency Medical Services provided by Napa County/CalFire.

Elections, Tax assessment and collection services provided by Napa County.

Yountville Housing Authority management services provided by the City of Napa.

Animal Shelter services contracted with County of Napa.

Napa County Flood Control District and Water Conservation Districts and the Napa County-wide Stormwater Pollution Prevention Program provide Storm Water Pollution Prevention (SWPP) management support services, training, and annual report compliance.

Contracts for Professional Services (managed by in-house staff):

Town Attorney services provided under contract by Colantuono, Highsmith & Whatley with Gary Bell serving as Town Attorney.

Town Engineering and project management services provided by private civil engineering and consulting firms.

Plan Check and Plan Review services provided by private consulting firm.

Building Inspection services provided under contract with consultant firm.

Certified arborist services provided under contract by several licensed arborists.

Specific water and wastewater laboratory analysis provided by various labs and firms. 46 Consulting engineers for water, drainage, and sewer projects and regulatory compliance provided by private consultant firms.

Contracts for Services with Vendors/Firms:

Janitorial services provided by private firm.

Cable casting of Town Council, ZDRB and PRAC meetings, and Channel 28 programming support and administration by Napa Valley TV (non-profit).

Street sweeping services under contract by a private firm.

Electrical and street light maintenance services provided by local firms and Pacific Gas & Electric (PG&E).

Large Tree removal and limb management provided by various tree removal companies.

Street striping and painting provided by various companies.

Specialty Recreation Class Instructors.

Parks and Recreation Transportation Services.

Contract to host on Town website the online filing of the Fair Political Practices Commission’s Statements on Economic Interest (Form 700) and Campaign Statements.

Contract to host on Town website the Yountville Municipal Code, Code Alerts, Master Fee Schedule, Town’s Board and Commissions and online filing of applications.

Contract for the Town’s Records Management Program for a Trusted Electronic Content Management System for electronic and hard copy records.

Street paving and improvement projects provided by low bid contractors.

Contract with external auditing firm.

Contract with actuarial firm to calculate OPEB liability.

Sewer/Water main replacement/repairs provided by low bid contractors.

Emergency water main and lateral repairs contracted to private firms on an on-call basis.

Water meter calibration services under contract.

Trash collection provided by Upper Valley Waste Disposal under the franchise agreement.

Heating, Ventilation and Air Conditioning provided by the contractor.

Comprehensive tree management program services by licensed arborist and tree service firm.

Security services for Community Center events provided by a private security firm.

Fire alarm services provided by private contractor.

Contract from the Veteran’s Home of California for water purchase.

Contract with OpenGov for Town's Online Budget Book, Transparency Portal, and online building permit application process.
47 Aggregate Department Personnel Allocations
Aggregate Personnel Allocations
2021/2022 Actual 2022/2023 Actual 2023/2024 Actual 2024/2025 Proposed 2025/2026 Proposed Public Works
Engineering/Administration 2.92 3.226 3.22 3.27 3.17
Park Maintenance 2.575 2.631 2.575 3.375 3.125
Government Buildings 1.975 2.031 1.975 2.175 1.9
Street Maintenance 1.375 1.431 1.375 1.375 1.075
PUBLIC WORKS TOTAL 8.845 9.317 9.145 10.195 9.27
Waste Water Utility Enterprise
Wastewater Treatment O&M 4.285 4.466 4.51 5.11 5.11
Wastewater Collection 1.485 1.666 1.71 1.66 1.66
WASTE WATER UTILITY ENTERPRISE TOTAL 5.77 6.131 6.22 6.77 6.77 Parks & Recreation
Admin & Services 1.47 1.666 1.76 2.27 2.27
Leisure Programs 1.17 1.276 1.12 1.2 1.2
Community Center 0.945 0.901 0.845 1.025 0.95
Community Events & Programs 0.78 0.78 0.73 0.75 0.75
Camp 0.47 0.526 0.57 0.65 0.65
Yountville Arts Programs 0.1 0.156 0.1 0.5 0.5
Sports Programs 0.2 0.306 0.25 0.23 0.23
After School 0.14 0 0 0 0
PARKS & RECREATION TOTAL 5.275 5.608 5.375 6.625 6.55
Planning & Building 3.5 3.806 3.85 3.7 3.7
Water Utility Enterprise
Water Utility O&M 2.235 2.541 2.51 2.21 2.21
Water Purchases 0.3 0.356 0.3 0.3 0.3
WATER UTILITY ENTERPRISE TOTAL 2.535 2.896 2.81 2.51 2.51 Town Clerk 2 2.056 2.2 2.45 2.45
Finance 1.825 1.881 1.925 2.375 2.375
Town Manager's Office 2.25 2.306 2.475 1.375 1.375
TOTAL 32 34 34 36 35
48 49
Total Salary and Benefit Costs by Department
Fiscal Year 2024/2025
$7,647,466
$ 351,996
550,832
577,104
153,563
1,384,587
586,237
187,526
175,525
117,081
201,121
46,569
70,528
852,358
1,821,941
721,377
310,469
559,803
230,292
1,359,861
338,274
1,021,587
595,224
80,210
515,014
$ 7,647,466
Town Manager's Office
Town Clerk
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50 Salary and Benefit Costs by Department
Fiscal Year 2024/2025
$7,647,466
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Town Manager's Office
$351,996 (4.6%)
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$550,832 (7.2%)
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$577,104 (7.5%)
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$153,563 (2.0%)
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$1,384,587 (18.1%)
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$852,358 (11.1%)
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$1,821,941 (23.8%)
Waste Water Utility Enterprise
$1,359,861 (17.8%)
Water Utility Enterprise
$595,224 (7.8%)
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53 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Budget Adoption Resolution
54 Powered by OpenGov
55 Revenue
The Town recognizes that its primary revenue sources are locally generated, especially TOT and sales tax revenue, and for the most part this revenue is largely generated by non-residents. Efforts to ensure continued reliability in these revenue sources must be maintained and to develop and diversify other revenue sources as applicable.

The Town will actively establish a practice of monitoring, auditing and collecting all locally generated taxes.

The Town will establish and maintain all user fees and charges based on the cost of providing services and shall establish, where appropriate, a cost recovery target for those programs which are subsidized by General Fund revenues. The Town will review and update, as appropriate, the Master Fee Schedule annually at the beginning of the budget development cycle.

Budgeting and Expenditures
The Town Council shall adopt an annual balanced budget effective from July 1 to June 30 each fiscal year. A balanced budget requires current year operating expenses and transfers for debt service and capital expenditures to be fully funded by current year revenues and other designated available funding sources.

Fund Balance Reserves will be used only for non-recurring “one-time” and capital projects and not for on-going operations. The use of reserves must be approved by Town Council.

Use of long-term debt shall be limited to capital projects or special projects that cannot be financed from current revenues.

The Town Manager is authorized to implement the programs as approved in the adopted budget. Within a specific fund the Town Manager may transfer appropriations between categories, departments, projects and programs as needed to implement the adopted budget, as long as it does not increase the full time equivalent (FTE) personnel, increase overall appropriations, or decrease appropriations for capital outlay.

Personnel costs (salaries and benefits) will be budgeted in the Town’s primary operating funds: General Fund, Water Enterprise and Wastewater Enterprise.

The annual budget will include a nominal $45,000 Designated Contingency for non-recurring, unanticipated expenditures. The Town Manager may approve expenditures from this contingency if needed during the fiscal year. The contingency will be transferred to the appropriate account to fund the approved expenditures.

A capital outlay (fixed asset) purchase will be any single item or piece of equipment which costs more than $10,000 and has an expected useful life exceeding one year.

Regular budget reports and updates shall be presented to the Town Council to provide information on the status of the Town’s financial condition. Budget adjustments may be made during the year by Council resolution if necessary to reflect changes to revenues and/or expenditure projections.

The Town shall post on its website current budget reports and updates, sales tax and TOT reports and other financial information for the public to review.

Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Town of Yountville Financial Policies
56 Capital Improvements
Capital Improvement Program (CIP) projects will be funded by the following revenue sources:

Available General Fund Reserves
Available Capital Project Fund balances
Impact Fee Fund balances
Water and Wastewater revenues (for Water and Wastewater projects) Grant fundings
Other State and Federal funding sources as available
The Town will annually develop and update a multi-year plan for capital improvements. Future capital expenditures will be projected annually for a rolling 5-year period based on projections of available funding, changes in the community and needed replacement of infrastructure.

The Town will coordinate development of the Five Year Capital Improvement Program (CIP) in advance of the development of the operating budget.

The annual funding for the current year of the Capital Improvement Plan shall be approved as part of the operating budget. Budgets are approved by project with the understanding that projects may span fiscal years and the appropriations will carry forward to the following fiscal year; the amounts carried forward will be shown in the budget for information and transparency.

Capital projects financed by bonds or other debt instruments shall be paid back within a period not to exceed the useful life of the project.

The Town Manager is authorized to implement the projects as approved in the adopted Capital Improvement Program. Within a specific fund, the Town Manager may transfer appropriations between projects as needed to implement the adopted Capital Improvement Program.

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57 1. Policy
It is the policy of the Town of Yountville to invest public funds in a manner that will provide the highest investment return with the maximum security while meeting the daily cash flow demands of the Town and conforming to all California laws and local statutes governing the investment of public funds.

2. Scope
This investment policy applies to all the funds and investment activities under the direct authority of the Town of Yountville as accounted for in the Annual Comprehensive Financial Report (ACFR). Policy statements outlined in this document focus on the Town of Yountville’s pooled funds, but will also apply to all other funds under the Town Treasurers’ span of control unless specifically exempted by statue or ordinance. This policy is applicable, but not limited to, all funds listed below:

General Fund
Enterprise Funds
Special Revenue Funds
Capital Project Funds
Debt Service Funds
Agency Funds
Excluded funds are those held with a fiscal agent, which has their own specific “permitted investments” section in the bond covenants and OPEB and PRSP funds invested in a IRC section 115 irrevocable trust (see separate policy).

3. Prudence
Investments shall be made with judgment and care -- under circumstances then prevailing -- which persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived.

The standard of prudence to be used by the Town’s investment officials shall be the “prudent person” standard and shall be applied in the context of managing an overall portfolio. The Town Treasurer and/or Town Manager, acting within the intent and scope of the investment policy and other written procedures and exercising due diligence, shall be relieved of personal responsibility for an individual security’s credit risk or market price changes, provided deviations from expectations that result in a loss of principal are reported to the Town Manager immediately, and to the Town Council at their next meeting addressing appropriate actions to be taken to control adverse developments.

Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Town of Yountville Investment Policy
58 4. Objective
The primary objectives in priority order of the Town of Yountville’s investment activities shall be:

4.1. Safety: Safety of principal is the foremost objective of the investment program. Investments of the Town of Yountville shall be undertaken in a manner that seeks to ensure that capital losses are avoided, whether from securities default, broker-dealer default, or erosion of market value. To attain this objective, diversification is required in order that potential losses on individual securities do not exceed the income generated from the remainder of the portfolio.

4.2. Liquidity: The Town of Yountville’s investment portfolio will remain sufficiently liquid to enable the Town to meet all operating requirements that might be reasonably anticipated.

4.3. Return: The Town of Yountville’s investment portfolio shall be designed with the objective of attaining a market rate of return throughout budgetary and economic cycles, taking into account the Town’s investment risk constraints and the cash flow characteristics of the portfolio.

5. Delegation of Authority
Authority to manage the Town’s investment program is derived from the California Government Code. Management responsibility for the investment program is hereby delegated to the Treasurer, who shall establish written procedures for the operation of the investment program consistent with this investment policy. Procedures shall include, but not limited to, references to: safekeeping, wire transfer agreements, collateral/depository agreements, banking services contracts, local banking preferences, and other investment-related activities. Such procedures shall include explicit delegation of authority to persons responsible for investment transactions. No person may engage in an investment transaction except as provided under the terms of this policy and the procedures established by the Treasurer. The Treasurer shall be responsible for all transactions undertaken and shall establish a system of controls to regulate the activities of subordinates. Delegation of authority shall expire one year from the date of adoption of this policy as required by State Law.

6. Ethics and Conflicts of Interest
The Town Council, Town Manager and Town Treasurer shall refrain from personal business activity that could conflict with proper execution of the investment program, or which could impair their ability to make impartial investment decisions. Council Members, Town Manager and Town Treasurer shall disclose to the Town Attorney any material financial interests in financial institutions that conduct business within the jurisdiction, and they shall further disclose any large personal financial/investment positions that could be related to the performance of the Town’s portfolio.

The Town Attorney and Treasurer shall review all disclosures made to insure there are no conflicts with any planned investment.

7. Authorized Financial Dealers and Institutions
The Treasurer will maintain a list of financial institutions and primary dealers authorized to provide investment services. Primary dealers include those that regularly report to the Federal Reserve Bank and should qualify under Securities and Exchange Commission Rule 15C3-1 (uniform net capital rule).

All financial institutions, dealers and cash managers who desire to become qualified bidders for investment transactions must supply the Town with the following: audited financial statements, proof of National Association of Security Dealers certification when applicable, completed questionnaire and certification of having read the Town of Yountville’s investment policy and depository contracts. 59 8. Authorized Investments and Limitations on Investments Investment of Town funds is governed by the California Government Code Sections 53600 et seq. Within the context of the limitations, the following investments are authorized, as further limited herein:

United States Treasury Bills, Bonds, and Notes or those for which the full faith and credit of the United States are pledged for payment of principal and interest. There is no percentage limitation of the portfolio that can be invested in this category.

1. Federal Agency or United States government-sponsored enterprise obligations, participations, or other instruments, including those issued by or fully guaranteed as to principal and interest by federal agencies or United States government-sponsored enterprises.

2. Local Agency Investment Fund (LAIF) which is a State of California managed investment pool may be used up to the maximum permitted by LAIF.

3. 4. Insured savings accounts are permitted without limitations.

Investments detailed in items 5 through 10 are further restricted to 5% of the purchase value of all investments and cash accounts (the portfolio), in any one issuer name. The total value invested in any one issuer shall also not exceed 5% of the issuer’s net worth.

5. Bills of exchange or time drafts drawn on and accepted by commercial banks, otherwise known as banker’s acceptances are permitted. Bankers acceptances purchased may not exceed 180 days to maturity or 40% of the cost value of the portfolio.

6. Commercial paper of “prime” quality of the highest ranking or of the highest letter and number rating as provided by Moody’s Investor Services, Inc., Standard & Poor’s, or Fitch Financial Services, Inc. Commercial paper shall be issued by domestic corporations having assets in excess of $500,000,000 and having a “AA” or better rating on its long term debentures as provided by Moody’s, Standard & Poor’s, or Fitch. Purchases of eligible commercial paper may not exceed 270 days to maturity nor represent more than 10% of the outstanding paper of the issuing corporation. Purchases of commercial paper may not exceed 25% of the Town’s portfolio.

7. Negotiable certificates of deposit issued by nationally or state chartered banks or state or federal savings institutions. Purchases of negotiable certificates of deposit may not exceed 30% of total portfolio.

8. Time deposits, non-negotiable and collateralized in accordance with the California Government Code, may be purchased through banks or savings and loan associations. Since time deposits are not liquid, no more than 25% of the investment portfolio may be invested in this investment type.

9. Medium Term Corporate Notes, defined as all corporate and depository institution debt securities with a maximum remaining maturity of five years or less, issued by corporations organized and operating within the United States or by depository institutions licensed by the United States or any state and operating within the United States. Securities eligible for investment shall be rated “AA” or better by Moody’s or Standard & Poor’s rating services. Purchase of medium term notes may not exceed 30% of the purchase value of the portfolio and no more than 5% of the purchase value of the portfolio may be invested in notes issued by one corporation.

10. Shares of beneficial interest issued by diversified management companies that are money market funds registered with the Securities and Exchange Commission under the Investment Company Act of 1940. To be eligible for investment pursuant to this subdivision these companies shall either: (1) attain the highest ranking letter or numerical rating provided by not less than two of the three largest nationally recognized rating services or (2) have an investment advisor registered with the Securities and Exchange Commission with not less than five years of experience investing in securities and obligations authorized by Government Code section 53601 and with assets under management in excess of $500,000,000. The purchase price of shares shall not exceed 15% of the investment portfolio.

11. 12. California Asset Management Program (CAMP).
60 9. Ineligible Investments
The Town shall not invest any funds in inverse floaters, range notes, or interest-only strips that are derived from a pool or mortgages, or in any security that could result in zero interest accrual if held to maturity, or any other investment not listed in this policy.

10. Safekeeping and Custody
All securities owned by the Town, including collateral for repurchase agreements, shall be held in safekeeping by the Town’s custodian bank or a third party bank trust department, acting as agent for the Town under the terms of a custody or trustee agreement executed by the bank and by the Town. All securities will be received and delivered using standard delivery-versus-payment (DVP) procedures.

11. Percentage Limitations
Where a section specifies a percentage limitation for a particular category or investments, that percentage is applicable only at the date of purchase. Where a section does not specify a limitation on the term or remaining maturity at the time of the investment, no investment shall be made in any security, other than a security underlying a repurchase or reverse repurchase agreement or securities lending agreement authorized by this section, that at the time of the investment has a term remaining to maturity in excess of five years, unless the Town Council has granted express authority to make that investment either specifically or as a part of an investment program approved by the Town Council no less than three months prior to the investment.

12. Reporting Requirements
The Treasurer shall annually render to the Town Council a statement of investment policy, which the Council shall review and approve at a public meeting. The Council at a public meeting shall also review and approve any changes to the policy.

The Treasurer shall render a monthly transaction report to the Town Council. The Treasurer shall render a quarterly investment report to the Council within 60 days after the end of the subject quarter. They year end quarterly report shall be available after the audit is completed. The quarterly report shall include for each individual investment:

Description of investment instrument
Issuer name
Maturity date
Purchase price
Par value
Current market value and the source of the valuation. The quarterly report also shall; (I) state compliance of the portfolio to the investment policy, or manner in which the portfolio is not in compliance, (II) include a description of any of the Town’s funds, investments or programs that are under the management of contracted parties, including lending programs, and (III) include a statement denoting the ability of the Town to meet its expenditure requirements for the next six months, or provide an explanation as to why sufficient money shall, or may not be available.

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61 The Town recognizes that it may need to enter into long-term financial obligations to meet the demands of providing a high quality level of government services to our community. The following long-term debt policy sets the considerations for issuing debt and provides guidance in the timing and structuring of long-term debt commitments by the Town.

General Practices
The Town will strive to maintain good relations with credit rating agencies, investors of the Town’s long-term financial obligations and those in the financial community that participate in the Town’s financings. The Town also will strive to maintain and improve its bond rating in order to minimize borrowing costs and preserve access to credit.

Bond issue proposals are to be accompanied by an analysis defining how the new issue, combined with current debt, impacts the Town’s debt capacity and conformance with Town debt policies. Such analysis shall include identification of the funding source, an assessment of the ability to repay the obligation, the impact on the current budget, commitments to future budgets, maintenance and operational impact of the facility or asset and the impact on the Town’s credit rating, if any.

Town Council must review such analysis, including existing debt level, ability to pay debt service, impact on Town services, and make a finding that use of debt is appropriate.

Debt service costs (COP, Lease Purchase Agreements and other contractual debt which are backed by General Fund Operating Revenues) are not to exceed 25% of the Town’s General Fund operating revenues.

Projects financed by a non-general fund revenue source such as utility rate revenue and specific voter approved authorizations such as Measure A Sales Tax for flood control are not subject to the 25% of general fund revenue maximum debt service limit.

The Town will consider the issuance of long-term obligations under the following conditions:

The Town will use debt financing only for one-time capital improvement projects and specific nonrecurring equipment purchases, and only under the following circumstances:

When the project is included in the Town’s adopted five-year capital improvement program (CIP) and is in conformance with the Town’s adopted General Plan.

When the project is not included in the Town’s adopted five-year capital improvement program (CIP), but the project is an emerging critical need whose timing was not anticipated in the five-year capital improvement program, or it is a project mandated by State or Federal requirements.

When the project’s useful life, or the projected service life of the equipment, will be equal to or exceed the term of the financing.

When there are designated General Fund revenues sufficient to service the debt, whether from project revenues, other specified and/or reserved resources, or infrastructure cost-sharing revenues.

Debt financing (other than tax and revenue anticipation notes) is not considered appropriate for any recurring purpose such as current operating and maintenance expenditures.

The Town will follow all State and Federal regulations and requirements related to bonds and debt financing instruments regarding bond provisions, issuance, taxation and disclosure.

Costs incurred by the Town, such as bond counsel and financial advisor fees, printing, underwriter’s discount, and project design and construction costs, will be charged to the bond issue to the extent allowable by law.

The Town will monitor compliance with bond covenants and adhere to federal arbitrage and disclosure regulations.

Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Town of Yountville Use of
Long-Term Debt Policy
62 The Town shall continually review outstanding obligations for opportunities to achieve debt service savings through refunding and shall pursue refinancing when economically feasible and advantageous.

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63 Town Council initially adopted an OPEB funding policy and multi-year financing plan approving a funding rate schedule with the adoption of Resolution Number 2962-08 on June 24, 2008. The policy established the OPEB funding allocation percentage, calculated on full-time salaries, and each fiscal year considered allocating additional allocations to fund the Town’s OPEB liability.

The Town Council approved an updated OPEB funding policy with the adoption of Resolution Number 3006-11 on December 6, 2011 approving the following payroll allocation rates and funding:

Fiscal Year 2012/13: 8% of full-time salaries.

Fiscal Year 2013/14: 9% of full-time salaries.

Fiscal Year 2014/15: 10% of full-time salaries.

Town Council may consider approval of additional funding allocations to OPEB at the time unassigned funds become available.

In June 2014 Council approved Resolution Number 3188-14 adopting the current OPEB funding policy. The policy statement is to fully fund the ARC (annual required contribution) each fiscal year.

The policy establishes the following procedure:

Each fiscal year staff will present the proposed budget with the payroll allocation funding rate required to fully fund the ARC.

Town Council will review and approve and/or modify the rate during the budget review process each year.

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Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Town of Yountville OPEB (Other PostEmployment Benefits) Funding Policy (Adopted June 17, 2014 by Resolution Number 3188-14)
64 Overview
The purpose of this Investment Guidelines document (IGD) is to assist you and your Portfolio Manager in effectively supervising, monitoring and evaluating the investment of your portfolio.

Your investment program is defined in the various sections of the IGD by:

Stating in a written document your attitudes, expectations, objectives and guidelines for the investment of all assets.

Setting forth an investment structure for managing your portfolio. This structure includes various asset classes, investment management styles, asset allocation and acceptable ranges that, in total, are expected to produce an appropriate level of overall diversification and total investment return over the investment time horizon.

Encouraging effective communications between you and your Portfolio Manager.

Complying with all applicable fiduciary, prudence and due diligence requirements experienced investment professionals would utilize, and with all applicable laws, rules and regulations from various local, state, and federal entities that may impact your assets
Diversification
Your Portfolio Manager is responsible for maintaining the balance between fixed income and equity securities based on the asset allocation. The following parameters shall be adhered to in managing the portfolio:

Fixed Income
The long-term fixed income investments (greater than seven-years in maturity) shall constitute no more than 25%, and as little as 0% of the total Plan assets.

The intermediate-term fixed income investments (between three-seven years in maturity) shall constitute no more than 60%, nor less than 25% of the total Plan assets.

The high-yield portion of the Plan shall constitute no more than 10%, and as little as 0% of the total Plan assets.

The convertible bond exposure shall constitute no more than 10%, and as little as 0% of the total Plan assets.

The short-term fixed income investments (between one-three years in maturity) shall constitute no more than 25%, and as little as 0% of the total Plan assets.

Equity
The domestic large cap equity investments of the Plan shall constitute no more than 45% nor less than 15% of the total Plan assets.

The domestic mid-capitalization equity investments of the Plan shall constitute no more than 10%, and as little as 0% of the total Plan assets.

The domestic small capitalization equity investments of the Plan shall constitute no more than 15% nor less than 0% of the total Plan assets.

The international equity investments of the Plan shall constitute no more than 15% and as little as 0% of the total Plan assets.

Town of Yountville Biennial Budget Fiscal Year 2023/2024 Annual Budget Town of Yountville OPEB Trust Fund Detailed
Information For Investment Guidelines
Document
(Adopted June 21, 2011 by Resolution Number 2974-11)
65 The real estate investments of the Plan shall constitute no more than 10% and as little as 0% of the total Plan assets.

Permitted Asset Classes and Security Types
The following asset classes and security types have been approved by HighMark for use in client portfolios:

Asset Classes
Fixed Income
Domestic Bonds
Non-U.S. Bonds
Equities
Domestic
Non-U.S.

Emerging Markets
Real Estate Investment Trust (REITs)
Cash and Cash Equivalents
Security Types
Equity Securities
Domestic listed and unlisted securities
Equity and equity-related securities of non-US corporations, in the form of American Depository Receipts (“ADRs”)
Equity Mutual Funds
Large Cap Core, Growth and Value
Mid Cap Core, Growth and Value
Small Cap Core, Growth and Value
International and Emerging Markets
REITs
Exchange Traded Funds (ETFs)
Fixed Income Securities
Government/Agencies
Mortgage Backed Bonds
Corporate Bonds and Notes
Fixed Income Mutual Funds
Corporate
Government
High Yield
International and Emerging Market
Convertible
Preferred
Closed end funds
Cash and Cash Equivalents
Money Market Mutual Fund
Commercial Paper
CDs and Bankers Acceptance
66 Prohibited Assets
Precious metals
Venture Capital
Short sales
Purchases of Letter Stock, Private Placements, or direct payments Leveraged Transactions
Commodities Transactions Puts, calls, straddles, or other option strategies, Purchases of real estate, with the exception of REITs
Derivatives, with exception of ETFs
Rebalancing Procedures
From time to time, market conditions may cause your asset allocation to vary from the established target. To remain consistent with the asset allocation guidelines established by this Investment Guidelines document, your Portfolio Manager will rebalance the portfolio on a quarterly basis.

Duties and Responsibilities of Portfolio Manager
Your portfolio manager is expected to manage your portfolio in a manner consistent with this Investment Guidelines document and in accordance with State and Federal law and the Uniform Prudent Investor Act. HighMark Capital Management is a registered investment advisor and shall act as such until you decide otherwise.

Your portfolio manager shall be responsible for:

Designing, recommending and implementing an appropriate asset allocation consistent with the investment objectives, time horizon, risk profile, guidelines and constraints outlined in this statement.

Advising the committee about the selection of and the allocation of asset categories.

Identifying specific assets and investment managers within each asset category.

Monitoring the performance of all selected
assets.https://controlpanel.opengov.com/stories/townofyountvilleca/story/622a471a8227bd15b6d2a076/preview Recommending changes to any of the above.

Periodically reviewing the suitability of the investments, being available to meet with the committee at least once each year, and being available at such other times within reason at your request.

Preparing and presenting appropriate reports.

Informing the committee if changes occur in personnel that are responsible for portfolio management or research.

You shall be responsible for:

The oversight of the investment portfolio.

Providing your portfolio manager with all relevant information on the Plan, and shall notify him or her promptly of any changes to this information.

Advising your portfolio manager of any change in the Plan’s circumstances, such as a change in the actuarial assumptions, which could possibly necessitate a change to your overall risk tolerance, time horizon or liquidity requirements; and thus would dictate a change to your overall investment objective and goals for the portfolio.

Monitoring performance by means of regular reviews to assure that objectives are being met and that the policy and guidelines are being followed.
67 Communication
As a matter of course, your portfolio manager shall keep you apprised of any material changes in HighMark Capital’s outlook, recommended investment policy and tactics. In addition, your portfolio manager shall meet with you no less than annually to review and explain the portfolio’s investment results and any related issues. Your portfolio manager shall also be available on a reasonable basis for telephone communication when needed.

Any material event that affects the ownership of HighMark Capital Management or the management of the portfolio must be reported immediately to you.

Disclosures
Union Bank N.A. and HighMark Capital Management, Inc. are wholly owned subsidiaries of UnionBanCal Corporation. Investments are not deposits or bank obligations, are not guaranteed by any government agency, and involve risk, including loss of principal Powered by OpenGov
68 Background
Fund balance is a government accounting term that describes the difference between a government’s assets and its liabilities. That difference (i.e., assets in excess of liabilities) is a measure of a government’s additional financial capacity beyond the revenues that it raises each year. A local government should define how much fund balance (additional capacity) it will strive to maintain to: A) be prepared for unplanned, unavoidable financial losses, like natural disasters or recessions; B) have capacity for large, planned expenditures that are too large to be easily accommodated within a local government’s annual budget.

Not all of a local government’s assets are easily converted into cash that can be used should the need arise. Therefore, this policy only concerns the portion of fund balance that can practically and legally be converted into cash, should the need arise. This portion of fund balance is known as the “unrestricted” portion of fund balance.

Purpose
The purpose of this policy is to establish the Town’s formal commitment that a specific amount of the Town’s fund balance be set aside specifically for emergency contingencies and to offset other unplanned, unavoidable losses. It also provides guidelines for the acceptable uses of fund balance and authorization to use fund balances. The amount set aside by this policy is also known as the Town’s General Fund Reserve.

General Fund Reserve Fund and Acceptable Uses
The Town will maintain a fund balance sufficient to allow the Town to respond quickly and decisively to unplanned, unavoidable financial losses. Examples include, but are not limited to natural catastrophes, human-caused disasters, and recessions. The Town commits to holding reserves equal to a minimum of 35% of annual General Fund expenditures. This is intended to provide sufficient coverage to the Town for risks the Town is exposed to and also to cover the Town’s obligations to maintain the minimum amount necessary for retention associated with commercial insurance the Town purchases.

The General Fund Reserve is meant to address unexpected, nonrecurring costs. The General Fund Reserve should not be used for recurring annual operating costs. An exception is poor economic conditions or events that disrupt the Town’s revenues for an extended period of time. In such cases, General Fund Reserve fund balances may be used to provide short-term relief so that the Town can restructure its operations in an orderly manner.

The General Fund Reserve is intended to help the Town address unplanned, unavoidable costs or revenue losses. Below are two categories of potential uses of the reserve that this policy authorizes;
Contingency – for unanticipated costs or revenue shortfalls that are experienced through a budget year. Also for one-time projects, programs, or extraordinary events that require a use of reserves.

Emergency – to cover a declared state, federal or local emergency as defined by the Yountville Municipal Code section 2.52.020.
[1]
[2]
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Town of Yountville Fund Balance Policy
69 Authority to Use General Fund Reserve
The Town Manager may propose the use of the Contingency category of the General Fund Reserve to the Town Council and the Town Council will vote to provide or withhold authorization. This provision should not be interpreted to prevent the Town Manager from taking emergency actions as may be necessary to protect the Town and that are in the Manager’s existing authority.

Use of the Emergency category of the General Fund Reserve requires a declaration of state, federal or local emergency as defined by the Yountville Municipal Code section 2.52.020 and must be approved via Resolution of the Town Council.

Administration of General Fund Reserve Fund Balance
The Town’s Finance Department will conduct an annual analysis to determine if the Town is likely to stay at or above the minimum target level of General Fund Reserve fund balance.

If the minimum General Fund Reserve fund balance is not likely to be maintained during the analysis period, Town finance staff will prioritize replenishing the reserve fund in the next budget cycle and develop a plan to bring the General Fund Reserve fund balance to the desired amount.

This plan will be offered to the Town Council for consideration.

If the General Fund Reserve fund balance exceeds the minimum during the analysis period, the Town may spend the excess reserves. Reserves should be treated as one-time revenue. A one-time revenue should be used for a nonrecurring expenditure. A nonrecurring expenditure should not create an unaffordable obligation in future years. Examples of nonrecurring expenditures that the Town Council may assign excess reserves toward include paying down debts, refurbishing a capital asset, or transferring into the Town’s Capital Projects Fund for future capital projects.

Fund Balance Set Aside for Known Future Spending
The General Fund Reserve is for emergency declarations, one-time costs, and unplanned financial losses. In addition to this, there are future costs that are known and planned but are not due in the current fiscal year. Certain expenditures are large enough that it would place a large strain on the budget to fund within a single year. Fund balance allocations within the General Fund are a mechanism to accumulate funds over multiple years so that the Town can more easily cover these costs when the time comes. The Town has established the following to pay for known future spending.

General Fund Budget & Legal Contingency Allocation
The Town Council may assign a specific amount to be reserved for future appropriations to fund unexpected costs, revenue shortfalls, as well as legal and litigation costs that were not anticipated at the adoption of the Town’s operating budget. As of December 4, 2018, this amount has been established at 5% of planned expenditures.

General Fund Leave Buy Out Allocation
The Town Council may assign a specific amount to be reserved for future appropriations to fund unanticipated costs related to covering costs of employees retiring and or separating from the Town to cover funding the cost of accrued leave (management and vacation leaves).

Reporting and Recording of Fund Balance
The Town’s finance staff will report and record all fund balances in accordance with current accounting rules. Staff will observe any and all legal and contractual obligations of the Town in the way staff administers accounting policies. Further, the different fund balance uses described in this report should be easily distinguishable in reports produced by staff. 70 [1] The Governmental Accounting Standards Board (GASB) defines how local governments should report fund balance.

Here we are drawing a distinction between the “non-spendable and “restricted” categories defined by GASB and the “committed,” “assigned” and “unassigned” categories. The first two categories are practically or legally impractical or impossible to convert to cash to support near-term spending. So, when consider how much fund balance a government should maintain these two categories should be excluded from consideration. The last three categories are collectively known as “unrestricted” fund balance.
[2] The Town is a member of CIRA (California Intergovernmental Risk Authority) for purposes of liability and claims coverage. The Town’s policy coverage requires a minimum reserve balance of $30,000.

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71 Historical Background
The Town of Yountville operates both water and wastewater utility enterprise fund operations which serve the residents of the Town and, in the case of the water enterprise fund, an additional 32 accounts located along Yountville Cross Road. Enterprise Fund operations are designed by nature to operate more like a private sector business model as compared to general government services. For the past decade the Town has operated its water and wastewater utility enterprise funds in a manner which included a significant General Fund subsidy averaging $300,000 per year to cover water operating expenses and capital project expenses for both the water and wastewater utility enterprise funds.

On February 10, 2011 the Town Council adopted a five (5) year phased rate schedule that was designed to end the General Fund subsidization of these enterprise funds. The Town Council issued a policy statement that the enterprise funds should no longer be subsidized and requested a formal policy be brought back to the Council.

Purpose
The Town will establish Utility Enterprise Funds for Town services when the intent of the Town is that all costs of providing the service shall be recovered primarily through ratepayer charges.

General Policy Practices
Enterprise Funds will be established for Town-operated utility services such as the water and wastewater operations.

Enterprise Fund expenditures will be established at a level sufficient to properly maintain the fund’s infrastructure and provide for necessary capital improvements.

The Town Council will review and adopt utility rates as needed to appropriately cover the costs of all operations, including maintenance, depreciation, capital and debt service requirements, reserves as established by Town Council policy, and provide for an adequate level of working capital Enterprise Fund services will establish and maintain reserves for general contingency and capital purposes consistent with those maintained for general governmental services.

Revenue bonds shall be issued only when projected operating revenues and reserves are insufficient for the timely completion of enterprise capital projects.

Town Council shall continue the five (5) year phased utility rate increase for water and wastewater approved on February 10, 2011 which is designed to end General Fund subsidy and operating deficits of each enterprise fund over the next five (5) years.

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Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Town of Yountville Water & Wastewater Utility
Enterprise Fund Rate Philosophy
(Adopted June 21, 2011 by Resolution Number 2974-11)
72 Background
The Town has established a reasonable water supply through a combination of its long-term supply contract with the Californian Veterans Home for use of Rector Reservoir water and the completion of the Yountville Municipal Water Well to meet the community’s annual water needs. However, the Town recognizes that it may need to purchase additional water supply in long-term drought situations and has established this Drought Water Reserve Bank from the sale of its State Water Supply surplus water rights to potentially fund the purchase of drought supply water. The following policy sets the considerations for use of the Drought Water Reserve Bank by the Town.

General Practices
The Town will continue to develop and implement reasonable water conservation programs and educational programs to educate residential and business customers on how to use less water.

The Town will evaluate future water conservation rebate programs to see if their implementation may be appropriate. Continuation of the ultra low flow toilet and water saving appliance program and implementation of turf replacement with drought tolerant and native plants and alternative irrigation systems are examples of how to reduce water consumption are possibilities.

Town will review, update if necessary, and maintain a water usage pricing structure which encourages water conservation as allowed by state law.

The Town will implement voluntary water rationing and/or increase water rates to reduce water usage and evaluate what impact those mechanisms may have had on water consumption prior to use of mandatory water rationing practices and/or purchase of additional drought water supply.

Town Council must review such analysis, including existing available water resources, implementation of advisory and/or mandatory water conservation practices, available water production from emergency water well, and impact on Town services, and make a finding that use of drought water bank to purchase additional water supply is appropriate.

The purpose of the initial deposit amount into the Drought Water Reserve Bank is to provide future Town Council’s with available resources to make immediate single year drought supply water purchases on the open market.

Any use of the Drought Water Reserve Bank by the Town Council will require implementation and adoption of a plan to replenish the Bank by the same amount as used to purchase drought water supply so that the fund is available in the event of a future drought situation.

The Town will consider use of the Drought Water Reserve Bank under the following conditions:

The Town may use its Drought Water Reserve Bank for the purchase of additional water supply under the following circumstances:

The Town Council has declared a local Water Emergency after evaluating local water supply with needs in accordance with the Town Code, Chapter 13.24, Water Shortage Emergencies, Sections 13.24.020 through

13.24.050, or as may be amended in the future.

The Town Council has first implemented reasonable voluntary water conservation and rationing measures in accordance with Chapter 13.20, Water conservation or as may be amended in the future.

Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Town of Yountville Use of Drought Water Reserve
Bank Policy
(Adopted December 5, 2017 by Resolution Number 17-3448) 73 The Town Council has implemented mandatory water rationing program if appropriate.

The Town Council has developed and implemented a temporary water rate increase sufficient to replenish the amount of the draw down against the Drought Water Reserve Bank so that the Bank is available for future use if necessary.

The Town Council may use the interest earnings from the Drought Water Reserve Bank to annually fund rebate programs (existing or new programs) that help to reduce overall municipal water usage by the customer.

The Town Council may use interest earnings and fund balance from the Drought Reserve Bank to make water utility capital projects possible and reduce the impact to the rate payer while maintaining a strong fund balance.

The Town Council may use the fund to pay for capital construction cost for water projects which are designed for the purpose of increasing the Town’s water storage capacity or increase water production to meet drought water supply needs.

The Town shall continually review and work with its partner City of Napa to develop opportunities to achieve reduced water consumption through implementation of new technology, community education and implementation of appropriate water conservation programs when economically feasible and advantageous.

Adopted by the Yountville Town Council on December 5, 2017.

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74 Historical Background
The Town of Yountville operates both water and wastewater utility enterprise fund operations which serve the residents and business community of the Town, and, in the case of the water enterprise fund, an additional 32 accounts located along Yountville Cross Road. Enterprise Fund operations are designed by nature to operate more like a private sector business model as compared to general government services which are funded by the General Fund.

On February 10, 2011, the Town Council adopted a five (5) year phased rate schedule that was designed to end the General Fund subsidization of these enterprise funds. The Town Council issued a policy statement that the enterprise funds should no longer be subsidized and requested a formal policy be brought back to the Council. For the prior decade the Town had operated its water and wastewater utility enterprise funds in a manner which included a significant General Fund subsidy averaging more than $300,000 per year to cover water operating expenses and capital project expenses for both the water and wastewater utility enterprise funds.

Due to strong overall management of revenues and controlling expenditures, the Town’s fiscal condition has improved significantly since 2011. The Town Council has been disciplined with its financial fund management and principally through use of the year end Unassigned Fund Balance allocation process the Town has been able to incrementally increase funding for its Emergency Reserve Fund, Revenue Stabilization Fund, and Capital Projects Fund 50, and to establish irrevocable OPEB and Pension UAL Reserve Funds, establish and fund Fleet & Equipment Reserve Funds, and set aside funding to support for affordable housing. On October 18, 2022, the Town Council created the Water and Wastewater Utility Enterprise Capital Projects Restricted Fund which could be funded by allocations from the General Fund Unassigned Fund Balance allocation process.

Purpose
Funds may only be used for the purpose of paying down utility enterprise fund capital debt expenses or to fund the costs of projected utility enterprise fund capital costs only and may not be used to pay for annual operating costs.

General Practices
Enterprise Funds will be established for Town-operated utility services such as the water and wastewater operations.

Enterprise Capital Fund expenditures will be established at a level sufficient to properly maintain infrastructure and provide for necessary capital improvements.

As a part of its periodic five (5) year phased utility rate review process, the Town Council may allocate and transfer funds from the General Fund Water and Wastewater Utility Enterprise Capital Projects Restricted Fund Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Town of Yountville Use of Water and Wastewater
Utility Enterprise Capital Projects Restricted
Fund Policy
(Adopted October 18, 2022 by Resolution Number 22-4155) 75 for the purposes of paying off debt or to pay for planned enterprise fund capital projects identified in the next five (5) year of planned capital projects thereby reducing impact to ratepayers.

Enterprise Fund services will establish and maintain reserves for general contingency and capital purposes consistent with those maintained for general governmental services.

Revenue bonds shall be issued only when projected operating revenues and reserves are insufficient for the timely completion of enterprise capital projects.

General Fund revenues are not to be used for annual operating expenses for the Water and Wastewater Utility Enterprise Funds.

Funding and Replenishment
This restricted fund could receive funding through a re-allocation of prior year General Fund Unassigned Fund Balance upon completion of the annual audit process if funds are available. Future contributions would either grow the existing fund balance or replenish funds that were used.

Adopted by the Yountville Town Council on October 18, 2022.

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76 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Town of Yountville Appropriations (GANN) Limit
Calculation
77 General Fund Summary Fiscal Years 2024/2025 and 2025/2026 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 General Fund Overview
Revenues, Expenditures, Transfers and Fund Balance Allocations 78 79
General Fund Revenue
General Fund Revenues, Transfers and Other Sources
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Property Taxes $2,113,894 $2,627,411 $2,431,280 $2,433,670 $2,679,300 $2,733,100 Sales Taxes $1,717,674 $1,628,440 $1,695,000 $1,697,000 $1,737,000 $1,788,000 Other Taxes $324,057 $205,732 $164,000 $164,000 $175,000 $180,000 Transient Occupancy Tax $9,804,456 $8,750,591 $7,775,000 $8,000,000 $8,785,600 $9,049,200 Investment Earnings -$150,171 $95,776 $45,000 $160,000 $55,000 $55,000 Licenses & Permits $195,622 $199,479 $160,350 $166,198 $164,875 $165,375 Fines & Forfeitures $29,627 $60,024 $4,000 $16,500 $4,250 $4,250 Rents & Concessions $323,752 $362,965 $350,197 $360,484 $363,216 $370,372 Intergovernmental Revenue $533,135 $257,362 $205,000 $179,000 $236,600 $201,600 Parks & Recreation Fees $242,260 $359,492 $322,550 $335,050 $377,995 $404,715 Charges for Service $86,518 $169,614 $199,500 $199,556 $197,000 $197,000 Miscellaneous $210,543 $126,901 $103,445 $149,808 $123,920 $128,308 Transfers & Other Sources $16,341 $14,496 $12,958 $13,333 $14,643 $15,082 TOTAL $15,447,708 $14,858,282 $13,468,280 $13,874,599 $14,914,399 $15,292,002 80 General Fund Expenditures
General Fund Expenditures by Department
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Community Promotion $330,469 $351,745 $473,775 $473,775 $511,055 $501,106 Town Manager's Office $443,080 $597,596 $632,326 $643,745 $442,292 $472,541 Town Clerk $393,824 $482,601 $607,923 $631,434 $819,913 $806,742 Town Attorney $173,429 $255,916 $226,000 $351,000 $301,000 $326,000 Risk Management $21,780 $30,007 $71,150 $71,150 $80,850 $80,850 Non-Departmental $158,335 $171,024 $253,700 $249,200 $298,000 $304,350 Finance $509,887 $670,723 $807,840 $807,958 $989,222 $982,971 Council & Mayor $95,311 $151,143 $226,858 $226,006 $245,688 $261,244 Parks & Recreation
Admin & Services $411,499 $557,461 $555,975 $557,999 $709,604 $763,775 After School $21,168 $0 $0 $0 $0 $0
Camp $131,035 $220,961 $215,453 $231,287 $244,908 $261,034 Community Center $288,008 $337,176 $361,101 $359,892 $386,081 $402,494 Community Events & Programs $134,561 $183,689 $206,964 $204,815 $233,195 $249,818 Leisure Programs $256,216 $313,709 $345,546 $335,992 $369,438 $397,045 Sports Programs $44,623 $69,015 $59,901 $59,216 $59,120 $63,388 Yountville Arts Programs $110,344 $112,699 $114,574 $127,316 $178,120 $190,731 PARKS & RECREATION TOTAL $1,397,455 $1,794,710 $1,859,513 $1,876,516 $2,180,466 $2,328,285 Planning & Building $928,000 $1,029,026 $1,210,163 $1,399,371 $1,326,884 $1,366,319 Public Safety
Fire & Emergency Services $457,579 $625,659 $1,148,000 $1,148,000 $1,473,976 $1,640,974 Law Enforcement $1,194,799 $1,232,373 $1,271,620 $1,271,620 $1,375,052 $1,491,889 PUBLIC SAFETY TOTAL $1,652,378 $1,858,032 $2,419,620 $2,419,620 $2,849,028 $3,132,863 Public Works
Engineering/Administration $609,338 $744,281 $887,084 $880,640 $906,458 $948,795 Government Buildings $469,514 $581,815 $607,829 $629,147 $764,695 $800,493 Park Maintenance $558,387 $642,318 $730,015 $797,946 $984,190 $1,049,525 Street Maintenance $346,842 $388,326 $459,551 $458,258 $456,119 $483,651 PUBLIC WORKS TOTAL $1,984,081 $2,356,739 $2,684,478 $2,765,990 $3,111,462 $3,282,464 Revenues / Balance Sheet $0 $0 $0 $0 $0 $0
TOTAL $8,088,028 $9,749,263 $11,473,347 $11,915,766 $13,155,860 $13,845,735 Powered by OpenGov
81 Yountville Town Council Vision Statement
To maintain a safe and healthy town that respects its history and natural environment while creating an exceptional quality of life for residents by providing value through amenities and services and promoting sustainable businesses and economic development.

Department Overview
The Town of Yountville was established on February 4, 1965 and is classified as a General Law City under the California Government Code. Yountville is governed by a five-member Town Council and works under the Council/Manager style of government, which combines the locally elected Council's policy leadership experience with a professionally appointed Town Manager who supervises the organization's daily operations. The Town Council is the policy-making body, with final responsibility for the delivery of all programs and Town services to the residents of Yountville.

All ordinances, resolutions, and important contracts must be approved by the Council, which also changes and approves the budget and hires the Town Manager and Town Attorney.

To learn more about the Yountville Town Council please visit the Town of Yountville website.

Biennial Budget Goals and Objectives
Adopt a balanced budget.

Actively participate on various local and regional committees and boards representing Town interests.

Provide oversight and direction to staff in implementing Town Council priorities.

Budget Insights
In Meetings & Training, $25,500 is budgeted for the Annual Town Council Planning Retreat.

Also in Meetings & Training, $7,500 is budgeted for Employee Appreciation activities.

Town Council/Mayor Department Expenditures
Personnel
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Salaries - Part Time $45,561 $46,979 $46,621 $46,621 $52,675 $57,000 Medicare & Fica $4,019 $4,218 $3,566 $3,566 $4,030 $4,361 Deferred Compensation $0 $50 $1,500 $1,500 $1,500 $1,500 Payment-In Lieu Health $0 $3,231 $18,000 $18,000 $12,000 $12,000 Health Insurance $21,916 $21,207 $47,368 $47,368 $64,599 $71,059 Dental Insurance $2,091 $2,863 $3,499 $3,499 $3,486 $3,661 Vision Insurance $1,274 $1,253 $2,500 $2,500 $2,500 $2,500 Life/Disability Insurance $248 $254 $177 $177 $319 $328 Cell Phone Allowance $0 $1,680 $4,800 $4,800 $4,800 $4,800 Other Employee Reimbursement $0 $100 $600 $600 $3,000 $3,000 Technology Stipend $0 $5,400 $3,600 $3,600 $1,800 $0
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Town Council/Mayor Department Expenditures
General Fund Department 01-1001
82 2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Allocated Liability Insurance $3,110 $3,361 $3,314 $2,979 $3,310 $3,972 Allocated Wrkrs Comp Insurance $1,424 $1,334 $1,312 $1,231 $1,344 $1,613 TOTAL $79,642 $91,930 $136,858 $136,442 $155,363 $165,794 Supplies & Services
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Other Supplies & Materials $1,615 $1,283 $1,500 $2,064 $1,600 $1,700 Conference & Travel $7,347 $6,426 $25,000 $24,000 $25,000 $26,000 Meetings & Training $5,642 $40,459 $38,500 $38,500 $41,725 $44,250 Other Community Support $1,065 $11,045 $25,000 $25,000 $22,000 $23,500 TOTAL $15,669 $59,213 $90,000 $89,564 $90,325 $95,450
Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Council & Mayor $95,311 $151,143 $226,858 $226,006 $245,688 $261,244 TOTAL $95,311 $151,143 $226,858 $226,006 $245,688 $261,244 Powered by OpenGov
83 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
84 Department Overview
The Information Technology & Communications (ITC) Department accounts for all operating and maintenance costs related to the Town’s computer network, workstation system, Wi-Fi hotspots, and fixed and portable telecommunications system. The costs associated with Information Technology and Telecommunications are allocated out to the departments who utilize such equipment or contractual services that support these systems. The ITC department recovers costs from user departments by the ITC allocation which is adjusted annually based on the departments’ proportionate share of estimated expenses and assigned/maintained equipment units.

The Town of Yountville's ITC Department is continually evolving its service delivery platforms. Using a mixture of cloud and on premise technologies to provide email, document management, cybersecurity, and financial software solutions. This approach has enabled the Town of Yountville to continually lower its overall carbon footprint through a reduction in the use of electricity.

Biennial Budget Goals and Objectives
Evaluate additional workflows to make our systems more available and intuitive for members of the public and employees.

Maintain network/server environment for data storage, growth, and system redundancy.

Replace employee workstations (per Town replacement schedule).

Creating content to enhance the Town’s ability to communicate with constituents through the Town’s website, social media, and video platforms.

Provide quality video streams of all Town public meetings.

Continue cybersecurity training and awareness measures.

See Click Fix implementation for community engagement and requests.

Budget Insights
This department is used for centralized accounting for the Town’s IT costs, which is charged back to departments through an allocation based on number of devices supported. $70,000 increase to Software and Licensing budget due to the IT department taking over costs of software that is now out of its implementation phase and the renewal of licensing for software and hardware.

Contract services includes $28,000 in funding for backup support for the Information Systems Administrator and our VoIP phone system.
$23,000 in Machinery & Equipment for annual PC and equipment upgrades.

The 2024/2025 budget is a 16% budget increase over the 2023/2024 budget due to the department incurring costs of software out of its implementation phase, licensing and warrantee costs for hardware, and the natural rate increases for services and software subscriptions.

Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Information Technology & Communications
Department Expenditures
General Fund Department 01-1011
85 Information Technology & Communications Department Expenditures All expenditures are allocated to departments (see Allocated IT Costs line item below), so total budget in this department shows zero.

Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Office Supplies $94 $2,153 $2,000 $2,000 $2,250 $2,250
Other Supplies & Materials $1,742 $1,654 $2,000 $2,000 $2,500 $2,500 Equipment Maintenance $0 $0 $5,000 $5,000 $5,250 $5,250 Equipment Rental $22,511 $25,359 $38,000 $38,000 $28,000 $28,000 Telecommunications $28,403 $45,123 $47,000 $47,000 $53,500 $56,000 Internet & Network $849 $5,446 $3,000 $3,000 $20,000 $8,000 Software And Licenses $169,616 $209,570 $306,496 $306,496 $376,895 $391,042 Allocated IT Costs -$352,010 -$418,477 -$463,496 -$463,496 -$539,395 -$540,542 Contract Services $101,997 $86,726 $24,000 $24,000 $28,000 $28,000 Machinery & Equipment < $10k $26,799 $42,447 $36,000 $36,000 $23,000 $19,500 TOTAL $0 $0 $0 $0 $0 $0
Performance Measures
The Town of Yountville considers it crucial to measure how individual department activity ties into the overall Town Strategic Plan. The information Technology & Telecommunications Department focuses on one of the Town's Strategic Plan Critical Success Factors:
86 Department Overview
As a division of the Communications Department, the Community Promotions and Programs budget supports a diverse array of community events, services, and programs aimed at providing residents with enriching experiences at little or no cost. This budget provides funding for the contract with the Chamber of Commerce which provides tourism destination marketing and promotion services for the Town. This budget also supports event advertising, community meetings, the Town's newsletter, and subsidizes NVTA's electric bus which provides free rides.

These initiatives highlight the Town's commitment to fostering engagement and outreach, aimed at enhancing resident well-being, supporting local businesses, and enhancing environmental stewardship within our community.

Biennial Budget Goals and Objectives
Enhance civic engagement and participation.

Expand access to information and resources.

Foster collaborative partnerships with local organizations.

Measure and evaluate effectiveness of outreach efforts.

Provide a continuum of preparedness education and outreach opportunities.

Fomalize community communication program.

Budget Insights
$4,500 included in Town Newsletter to transition to a more robust email communications platform. $15,000 in Contract Services to support the implementation of communications strategies. $15,000 included in Other Community Support for community engagement events.

Increased funding for Emergency Preparedness programming to support additional events.

Community Promotion & Programs Department Expenditures
Comm Promo 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 $2,500 $3,000 Advertising $4,672 $2,213 $4,000 $4,000 $5,000 $5,500
Chamber Of Commerce $304,508 $313,643 $329,325 $329,325 $339,205 $349,381 Emergency Preparedness $0 $2,482 $6,000 $6,000 $7,500 $7,875 60th Anniversary Celebration $0 $0 $0 $0 $20,000 $0
Leaf Blower Repl. Reimb. Program $3,350 $0 $0 $0 $0 $0
Blue Zones Project Implementation $0 $0 $1,500 $1,500 $1,500 $0 Community Clean Up Day $5,181 $0 $0 $0 $0 $0
Transit Subsidy -$303 $27,928 $50,000 $50,000 $50,000 $50,000 Town Newsletter $2,998 $3,354 $3,500 $3,500 $4,500 $4,500 Small Projects Grant Program $1,000 $0 $50,000 $50,000 $50,000 $50,000 Other Community Support $9,043 $2,125 $28,100 $28,100 $15,000 $15,000 TOYCF Administrative Costs $20 $0 $500 $500 $500 $500
Contract Services $0 $0 $350 $350 $15,350 $15,350
TOTAL $330,469 $351,745 $473,775 $473,775 $511,055 $501,106 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Community Promotion & Programs Department
Expenditures
General Fund Department 01-1015
87 Performance Measures
The Town of Yountville considers it crucial to measure how individual department activity ties into the overall Town Strategic Plan. The Community Promotion Department focuses on three of the Town's Strategic Plan Critical Success Factors:

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88 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.

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
89 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 $16,510 $19,811 Allocated Wrkrs Comp Insurance $8,209 $7,970 $9,469 $8,411 $6,704 $8,045 TOTAL $368,792 $506,071 $527,250 $528,669 $363,707 $389,376 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 $442,292 $472,541 TOTAL $443,080 $597,596 $632,326 $643,745 $442,292 $472,541 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. 90 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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91 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
92 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 $24,643 $29,571 Allocated Wrkrs Comp Insurance $7,132 $7,857 $8,580 $7,933 $10,007 $12,008 TOTAL $364,218 $489,980 $507,945 $500,638 $595,817 $638,196 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 $989,222 $982,971 TOTAL $509,887 $670,723 $807,840 $807,958 $989,222 $982,971 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
93 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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94 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
95 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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96 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
97 Department Overview
The Town Clerk and Communications Department serves as the central hub for legislative proceedings and professional support within the town administration. Responsible for overseeing municipal elections, campaign finance, and conflict of interest regulations, this department ensures adherence to legal standards while maintaining transparency and accessibility of information to the public. Through the town-wide Electronic Records Management Program, documented actions of legislative bodies are maintained with integrity. Committed to upholding the highest standards of governance, the Town Clerk and Communications Office operates in accordance with federal, state, and local legal frameworks, including the United States Constitution, the Constitution of the State of California, State Codes, and the Town of Yountville Municipal Code.

More information regarding the Town Clerk & Communications department is available on the Town of Yountville website.

Biennial Budget Goals and Objectives
Creation of workflows in Laserfiche to maximize organizational efficiency.

Proactive recruitment to ensure diversity, equity, and inclusion on Town Boards, Commissions, and Committees.

Advance archival efforts to digitalize historic documents.

Formalize communication plans by further developing structured documents such as a Strategic Communications Plan and a Crisis Communications Plan.

Ensure election and statutory compliance while modernizing the election process.

Foster professional development in order to provide high-level service delivery.

Budget Insights
Salary and benefit cost increases reflect proposed department restructure. $40,000 budget for Elections in Fiscal Year 2024/2025 as it is an election year.

Decrease in Contract Services budget due to Docusign contract expense transitioning to Information Technology budget.

Town Clerk Department Expenditures
Personnel
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Salaries - Full Time $199,727 $229,629 $281,797 $281,797 $341,721 $359,048 Salaries - Part Time $0 $0 $0 $0 $26,612 $27,946
Medicare & Fica $2,833 $3,133 $4,086 $4,086 $6,991 $7,345 Deferred Compensation $9,605 $7,729 $19,209 $19,209 $24,615 $25,797 Payment-In Lieu Health $7,915 $5,400 $5,400 $5,400 $0 $0 Health Insurance $10,042 $13,507 $21,079 $20,684 $63,199 $69,519 Dental Insurance $2,232 $2,479 $2,583 $2,583 $3,668 $3,851 Vision Insurance $1,400 $950 $1,100 $1,100 $1,225 $1,225 Life/Disability Insurance $2,209 $2,435 $2,851 $2,851 $3,142 $3,237 Tuition Reimbursement $120 $0 $300 $300 $300 $300
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Town Clerk & Communications Department
Expenditures
General Fund Department 01-1110
98 2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Automobile Allowance $0 $0 $360 $360 $2,580 $2,580
Cell Phone Allowance $1,280 $1,952 $2,112 $2,112 $2,352 $2,352 Other Employee Reimbursement $747 $1,150 $1,320 $1,320 $1,514 $1,514 Technology Stipend $0 $104 $90 $90 $3,420 $810
Pers Employer Rate $20,012 $16,530 $22,282 $22,282 $33,734 $35,487 Allocated PRSP- Payment to Trust $0 $10,844 $13,721 $13,721 $16,511 $17,355 Allocated OPEB - Payment to Trust $0 $10,844 $6,860 $6,860 $6,605 $6,942 Allocated Liability Insurance $8,905 $15,107 $17,398 $16,481 $23,167 $27,800 Allocated Wrkrs Comp Insurance $4,090 $6,000 $6,886 $6,709 $9,407 $11,289 TOTAL $271,118 $327,794 $409,433 $407,944 $570,763 $604,397 Supplies & Services
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Office Supplies $333 $663 $1,500 $1,500 $1,600 $1,700
Other Supplies & Materials $244 $1,651 $1,500 $2,500 $1,600 $1,700 Advertising $237 $1,873 $7,000 $7,000 $6,000 $6,500
Elections $1,636 $36,214 $2,500 $27,500 $46,700 $3,000
Allocated IT Costs $20,227 $24,055 $31,690 $31,690 $60,940 $61,070 Conference & Travel $125 $294 $15,000 $15,000 $16,000 $16,500 Meetings & Training $8,922 $15,242 $15,000 $15,000 $16,000 $16,500 Dues & Subscriptions $1,164 $1,790 $2,050 $2,050 $2,810 $2,875 Contract Services $89,818 $73,024 $122,250 $121,250 $97,500 $92,500 TOTAL $122,706 $154,807 $198,490 $223,490 $249,150 $202,345 Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Town Clerk $393,824 $482,601 $607,923 $631,434 $819,913 $806,742 TOTAL $393,824 $482,601 $607,923 $631,434 $819,913 $806,742 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 0.1 0.1
Clerk & Communications Director 0.9 0.9 0.9 0.9 0.9
Code Compliance Officer 0 0 0 0.25 0.25
Deputy Town Clerk 1 1 1 1 1
Information Systems Administrator 0 0.056 0.15 0.15 0.15 Town Manager 0 0 0.05 0.05 0.05
TOTAL 2 2.056 2.2 2.45 2.45
* The "Town Clerk" position changed to "Communications Director/Town Clerk" in Fiscal Year 2024/2025. 99 Performance Measures
The Town of Yountville considers it crucial to measure how individual department activity ties into the overall Town Strategic Plan. The Town Clerk Department focuses on three of the six Town Strategic Plan Critical Success Factors:

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100
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
101
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
102
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
103
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 104
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. 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 was set by policy at a minimum of 20% of General Fund operating expenditures.

At the May 5, 2024 regular meeting, the Town Council approved a revised Fund Balance Policy which combined this fund with Unanticipated Tourism Revenue Deficits Reserve Fund 05 to create the new General Fund Reserve, Fund 07. This fund has been closed and is only included in the Biennial Budget for historical purposes.

Biennial Budget Goals and Objectives
None.

Budget Insights
This fund was closed in Fiscal Year 2023/2024 and is only shown for historical purposes.

Revenues
$ 357,012 $ 452,841 $ 20,000 $ 50,000 $ 0 $ 0
$ 357,012 $ 452,841 $ 20,000 $ 50,000 $ 0 $ 0
Revenues
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
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Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Emergency Reserve Fund
Fund 04
105
Department Overview
In Fiscal Year 2018/2019, the Town Council adopted the establishment of a minimum revenue stabilization reserve via the Fund Balance Policy. 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 was established by policy at a minimum of 25% of TOT revenue budget.

At the May 5, 2024 regular meeting, the Town Council approved a revised Fund Balance Policy which combined this fund with Emergency Reserve Fund 04 to create the new General Fund Reserve, Fund 07. This fund has been closed and is only included in the Biennial Budget for historical purposes.

Biennial Budget Goals and Objectives
None.

Budget Insights
This fund was closed in Fiscal Year 2023/2024 and is only shown for historical purposes.

Revenue & Expenditures
$ 256,820 $ 552,559 $ 20,000 $ 50,000 $ 0 $ 0
0 0 0 900,000 0 0
0 0 0 900,000 0 0
$ 256,820 $ 552,559 $ 20,000 $ -850,000 $ 0 $ 0
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
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Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Unanticipated Tourism Revenue Deficit Reserve
Fund
Fund 05
106
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
107
Summary of Fund Balance Activity
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108
Department Overview
In Fiscal Year 2023/2024, the Town Council adopted a change to the Fund Balance Policy to to combine two major reserve funds into one. In previous years, this reserve was reflected as an Emergency Reserve Fund (04) with a target level of 20% of General Fund Revenues, and an Unanticipated Tourism Revenue Deficits Reserve Fund (05) with a target level of 25% of Transient Occupancy Tax (TOT) revenue.

The General Fund Reserve has two allocations of fund balance, Emergency and Contingency.

Use of this fund for emergency purposes 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 General Fund Reserve balance target is currently set by policy at a minimum of 35% of General Fund operating expenditures. Of this balance, 20% is allocated to Emergency uses and the remaining 15% is for Contingency.

Biennial Budget Goals and Objectives
Continue to meet or 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
$ 0 $ 0 $ 0 $ 0 $ 25,000 $ 25,000
0 0 0 2,905,601 0 0
0 0 0 2,005,128 0 0
$ 0 $ 0 $ 0 $ 4,910,729 $ 25,000 $ 25,000
(3301) Interest Income
(3904) Interfund Transfer - Emergency Reserve
(3905) Interfund Transfer - Rev Stabl 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 General Fund Reserve
Fund 07
109
Summary of Fund Balance Activity
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110
Department Overview
The Planning & Building Department is responsible for guiding the physical growth and development of the community. Building staff reviews building permit applications for compliance with State and local building codes (structural, electrical, mechanical, plumbing, and energy efficiency) and provides plan check and inspection services for all new construction activity.

Planning staff provides information on land use, zoning and site development standards and reviews land use and design review applications for consistency with the Town’s General Plan and Zoning regulations. Planning staff is also responsible for various regulatory and policy programs, including administration of the Town’s General Plan, State compliance reporting, rental registration permitting, Use Permit compliance monitoring, and employee parking monitoring. The Code Compliance function of the Planning & Building Department is responsible for investigating complaints concerning possible violations of the Town’s building and zoning code regulations.

Biennial Budget Goals and Objectives
Continue to work with customers on development projects (Subdivision on Yountville Crossroads, Mixed-Use project, Perry Lang Restaurant renovation)
Propose additional modifications to the tree ordinance.

Complete Housing Element certification and implementation.

Conduct On-Line permiting and processing enhancements.

Implement Solar APP Plus software.

Manage special events during spring and summer.

Budget Insights
$117,000 budgeted for provision of contract building inspection and plan check services. $75,000 is budgeted in Contract Services for legal assistance from the Town Attorney for items including development project legalities, Municipal Code amendments, and code compliance. $80,000 is budgeted for on-call specialty consultants to service planning projects.

Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Planning & Building Department Expenditures
General Fund Department 01-2115
111
Department Expenditures
Personnel
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Salaries - Full Time $401,712 $512,363 $534,130 $539,680 $556,108 $601,392 Salaries - Part Time $8,158 $15,577 $14,685 $14,685 $17,261 $18,126 Overtime $0 $939 $0 $0 $0 $0
Medicare & Fica $6,100 $11,073 $8,868 $8,949 $9,385 $10,107 Deferred Compensation $24,285 $25,537 $37,366 $37,366 $42,099 $45,287 Payment-In Lieu Health $5,075 $1,979 $900 $900 $300 $300 Health Insurance $32,822 $42,881 $69,565 $67,796 $80,972 $89,069 Dental Insurance $3,885 $4,331 $4,385 $4,385 $4,921 $5,167 Vision Insurance $1,759 $321 $1,925 $1,925 $1,850 $1,850 Life/Disability Insurance $3,980 $4,567 $5,571 $5,571 $6,344 $6,534 Tuition Reimbursement $360 $0 $1,680 $1,680 $300 $300
Automobile Allowance $3,370 $2,240 $3,240 $3,240 $3,360 $3,360 Cell Phone Allowance $3,120 $3,133 $3,984 $3,984 $3,840 $3,840 Other Employee Reimbursement $1,205 $670 $2,704 $2,704 $2,614 $2,614 Technology Stipend $0 $645 $2,430 $2,430 $1,980 $4,500
Pers Employer Rate $41,137 $38,398 $55,067 $55,067 $58,661 $63,017 Allocated PRSP- Payment to Trust $0 $24,614 $26,323 $26,323 $27,496 $29,752 Allocated OPEB - Payment to Trust $0 $24,614 $13,161 $13,161 $10,999 $11,901 Allocated Liability Insurance $29,822 $24,330 $37,245 $33,476 $40,250 $48,300 Allocated Wrkrs Comp Insurance $13,696 $6,993 $11,854 $10,959 $13,094 $15,713 TOTAL $580,488 $745,205 $835,083 $834,281 $881,834 $961,129 Supplies & Services
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Office Supplies $204 $109 $1,500 $1,500 $1,500 $1,500
Other Supplies & Materials -$510 $94 $1,500 $1,500 $1,500 $1,500 Postage & Printing $3,386 $2,018 $4,500 $4,500 $4,500 $4,500 Bank & Fiscal Agent Fees $10,519 $6,010 $5,500 $5,500 $5,500 $5,500 Building Inspection Services $86,718 $81,802 $93,500 $93,500 $87,000 $87,000 Plan Check Services $33,493 $11,916 $20,000 $20,000 $30,000 $30,000 Vehicle Maintenance $403 $0 $500 $500 $500 $500
Allocated IT Costs $40,463 $48,101 $43,580 $43,580 $63,450 $63,590 Conference & Travel $495 $7,272 $12,000 $12,000 $12,000 $12,000 Meetings & Training $550 $60 $1,000 $1,000 $1,000 $1,000 Dues & Subscriptions $2,621 $163 $1,500 $1,500 $1,500 $1,500 Way Finding Sign Program $320 $0 $2,000 $2,000 $2,000 $2,000 Contract Services $168,851 $126,276 $188,000 $378,010 $234,600 $194,600 TOTAL $347,512 $283,821 $375,080 $565,090 $445,050 $405,190 Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Planning & Building $928,000 $1,029,026 $1,210,163 $1,399,371 $1,326,884 $1,366,319 TOTAL $928,000 $1,029,026 $1,210,163 $1,399,371 $1,326,884 $1,366,319 112
Program Revenues
$ 84,588 $ 87,059 $ 85,000 $ 85,000 $ 87,000 $ 87,000
53,293 53,235 28,000 31,229 30,000 30,000
5,344 5,864 5,000 5,000 5,000 5,000
0 0 100 0 100 100
0 0 1,500 4,289 1,500 1,500
1,430 1,150 1,500 1,500 1,500 1,500
0 0 100 0 100 100
159 374 150 180 175 175
10,000 6,700 2,500 2,500 2,500 2,500
19,036 63,371 75,000 75,000 75,000 75,000
17,860 19,100 20,000 20,000 20,000 20,000
0 27,055 30,000 30,056 30,000 30,000
6,580 6,850 12,500 12,500 10,000 10,000
37,320 46,710 50,000 50,000 50,000 50,000
5,287 5,457 10,000 10,000 10,000 10,000
0 0 1,000 1,000 1,000 1,000
501 188 100 382 200 200
$ 241,398 $ 323,112 $ 322,450 $ 328,636 $ 324,075 $ 324,075 (3110) Building Permits
(3111) Plan Checks
(3112) Tech Upgrade Fee
(3114) Digitization Fee
(3120) Special Event Permit*
(3190) Tree Removal Permit
(3192) Cannabis Delivery Permit
(3195) Minor Home Occ Permit
(3220) Administrative Fines - Penalties
(3601) Planning Service Charge
(3605) Rental Program Registration
(3606) Conditional Use Permit Fee
(3615) Way Finding Signage Fees
(3625) Parking Mgmt- Vehicle Reg. Fee
(3635) Parking Mgmt- Off Site Parking
(3640) Storefront Display Monitoring
(3800) Miscellaneous Revenue
Total
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed *Special Event Permit revenue moved from the Parks & Recreation department to the Planning & Building department in Fiscal Year 2023/2024.

Full-Time Staff Allocations
2021/2022 Actual 2022/2023 Actual 2023/2024 Actual 2024/2025 Proposed 2025/2026 Proposed Administrative Assistant II 0.3 0.3 0.3 0.1 0.1
Administrative Services Director 0 0 0 0.05 0.05
Assistant Planner 1 1 1 1 0
Associate Planner 1 1 1 1 2
Code Compliance Officer 0 0.25 0.25 0.25 0.25
Financial Analyst/Accountant II 0.05 0.05 0.05 0.05 0.05 HR Analyst 0.05 0.05 0.05 0.05 0.05
Information Systems Administrator 0 0.056 0.1 0.1 0.1
Planning Director 1 1 1 1 1
Town Manager 0.1 0.1 0.1 0.1 0.1
TOTAL 3.5 3.806 3.85 3.7 3.7
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. 113
Performance Measures
The Town of Yountville considers it crucial to measure how individual department activity ties into the overall Town Strategic Plan. The Planning Department focuses on two of the Town's Strategic Plan Critical Success Factors:

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114
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
115
Program Revenue
$ 26,102 $ 33,054 $ 20,000 $ 22,000 $ 30,000 $ 30,000
548 742 500 500 750 750
163,372 165,271 159,000 173,000 190,000 195,000
$ 190,021 $ 199,067 $ 179,500 $ 195,500 $ 220,750 $ 225,750 (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
116
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 Deputy Chief, one Assistant Chief, six Fire Captains, 12 Fire Apparatus Engineers at station.

A Training Bureau consisting of one Battalion Chief and two Fire Captains funded by CAL FIRE, and three Fire Captains and one Office Technician funded by Napa County. The Bureau provides training to both career and volunteer firefighters within NCFD.

Fire Marshal’s Office: County Employees are one Fire Marshal, one Deputy Fire Marshal, two Plan Examiner’s, one Code Enforcement Officer, and one Office Technician. CALFIRE employee: one Deputy Fire Marshal that is a Captain for CALFIRE. Napa Firewise and the County Chipping Program is now under the new Fire Prevention Office in the CEO’s Office.

Fire Prevention Office: County Employees are one Fire Administration Officer (Department Head of Napa County Fire Department), one Fire Project Manager, and one Fire Program Manager.

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 four 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, one AGPA, two Staff Services Analyst funded by Napa County.

Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Fire & Emergency Medical Services
Department Expenditures
General Fund Department 01-3201
117
Three field Battalion Chiefs funded by CAL FIRE plus 3 Battalion Chiefs funded by Napa County, provide daily command and control oversite for incidents within the Town and adjoining County areas.

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.
118
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
119
Department Overview
Public Works Administration and Engineering provides the administrative support for all Public Works Divisions. The Department is responsible for the overall management and direction of Public Works including the Capital Improvement Program (CIP), agreements, contracts, regulations, programs, procedures, and policy for streets, parks, facilities, water distribution, wastewater treatment, and wastewater collections. The Department delivers a wide variety of projects and support services to both internal and external customers. The Public Works Directors serves as Town Engineer and with support of staff provides plan check for private development projects and ensures compliance with applicable State and Federal regulations and Town of Yountville Public Works Standards.

The Public Works Administration and Engineering Division are staffed by the Public Works Director, the Deputy Public Works Director, a shared (Finance) Senior Management Analyst, and an Engineering Technician. This lean staff, along with Municipal Operations and Utilities Division staff manage the day-to-day operations, budget and planning for the Public Works Department.

Public Works Administration and Engineering Division also works with the Town's partners at the Federal, State and County levels to administer regional and local regulatory compliance for the various public works functions including but not limited to transportation, stormwater, water distribution, wastewater collection, wastewater treatment and recycled water production.

Biennial Budget Goals and Objectives
Complete the Annual Street Maintenance and Paving Project(s) (MT-3025 & MT-3026) to meet the Pavement Condition Index goal of 80.

Complete the Annual Inflow and Infiltration Reduction Program (WW-2025 & WW-2026) Refine work plan and budgets for Measure T, SB1 and Gas Tax (HUTA) funds. This requires the Town to submit five-year plans per the program requirements. These plans are updated biannually with reports on project completion submitted on an annual basis.

Complete the Annual ADA Accessibility Improvements Program (CP-2025 & CP-2026) as adopted in the ADA Transition Plan including an ADA.

Coordinate with the Planning and Building Department to provide plan review services and engineering services on private development projects
Budget Insights
Anticipating that $685,000 in combined revenue to Special Revenue Funds from Measure T (Fund 25), SB1 (Fund 26) and Gas Tax (Fund 20) will continue to be the revenue resources for funding of street projects such as the Annual Street Maintenance Paving Program, which relieves the General Fund.

Managing these projects is a primary function of the Public Works Administration & Engineering Department.

Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Public Works - Administration & Engineering
Department Expenditures
General Fund Department 01-4301
120
Departmental Expenditures
Personnel
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Salaries - Full Time $385,053 $457,077 $490,385 $490,385 $499,606 $521,000 Overtime $0 $0 $100 $0 $0 $0
Medicare & Fica $5,884 $6,257 $7,111 $7,111 $7,245 $7,555 Deferred Compensation $25,307 $30,369 $33,333 $33,333 $36,971 $38,429 Payment-In Lieu Health $302 $300 $300 $300 $2,700 $2,700 Health Insurance $32,830 $39,379 $54,079 $51,919 $47,437 $51,192 Dental Insurance $2,492 $3,416 $3,931 $3,931 $3,726 $3,867 Vision Insurance $723 $251 $1,610 $1,610 $1,635 $1,585
Life/Disability Insurance $3,673 $4,401 $5,378 $5,378 $5,024 $5,119 Tuition Reimbursement $120 $0 $240 $240 $324 $324
Automobile Allowance $3,685 $3,768 $3,768 $3,768 $3,720 $3,720 Cell Phone Allowance $2,777 $2,929 $3,091 $3,091 $3,076 $3,044 Other Employee Reimbursement $489 $1,039 $2,405 $2,405 $2,404 $2,366 Technology Stipend $0 $2,268 $630 $630 $1,656 $2,520
Pers Employer Rate $29,722 $34,746 $45,994 $45,994 $42,431 $44,222 Allocated PRSP- Payment to Trust $0 $22,016 $23,809 $23,809 $24,265 $25,307 Allocated OPEB - Payment to Trust $0 $22,016 $11,905 $11,905 $9,706 $10,123 Allocated Liability Insurance $25,006 $33,715 $30,255 $27,194 $37,071 $44,481 Allocated Wrkrs Comp Insurance $11,485 $16,052 $14,861 $13,738 $18,301 $21,961 TOTAL $529,547 $679,999 $733,185 $726,741 $747,298 $789,515 Supplies & Services
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Office Supplies $1,139 $254 $800 $800 $800 $800
Other Supplies & Materials $3,956 $1,796 $5,000 $5,000 $5,000 $5,000 Postage & Printing $0 $0 $500 $500 $500 $500
Advertising $188 $657 $1,500 $1,500 $1,500 $1,500
Other Agencies $37,806 $20,201 $81,014 $81,014 $84,000 $84,000 Facilities/Grounds Maintenance $0 $71 $1,000 $1,000 $1,000 $1,000 Equipment Maintenance $378 $1,106 $1,000 $1,000 $1,000 $1,000 Vehicle Maintenance $403 $1,000 $1,000 $1,000 $1,000 $1,000 Utilities - Water & Sewer $1,077 $1,505 $1,400 $1,400 $1,520 $1,550 Allocated IT Costs $29,336 $34,882 $44,560 $44,560 $44,340 $44,430 Conference & Travel $0 $392 $3,000 $3,000 $5,000 $5,000 Meetings & Training $1,262 $613 $2,125 $2,125 $2,500 $2,500 Dues & Subscriptions $461 $180 $1,000 $1,000 $1,000 $1,000 Contract Services $3,784 $1,625 $10,000 $10,000 $10,000 $10,000 TOTAL $79,791 $64,281 $153,899 $153,899 $159,160 $159,280 Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Engineering/Administration $609,338 $744,281 $887,084 $880,640 $906,458 $948,795 TOTAL $609,338 $744,281 $887,084 $880,640 $906,458 $948,795 121
Program Revenues
$ 16,052 $ 20,700 $ 15,000 $ 15,000 $ 15,000 $ 15,000
435 1,071 1,000 1,000 1,000 1,000
$ 16,487 $ 21,771 $ 16,000 $ 16,000 $ 16,000 $ 16,000
(3199) Encroachment Permit
(3602) Engineering Service Charges
Total
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed 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 0.1 0.1
Administrative Services Director 0.05 0.05 0.05 0.05 0.05 Code Compliance Officer 0 0.25 0.25 0.25 0.25
Deputy Public Works Director 0.75 0.75 0.75 0.75 0.75
Engineering Technician 0.75 0.75 0.75 0.75 0.75
Financial Analyst/Accountant II 0.1 0.1 0.1 0.1 0.1
HR Analyst 0.07 0.07 0.07 0.07 0.07
Information Systems Administrator 0 0.056 0.1 0.1 0.1
Management Analyst II 0.45 0.45 0.45 0.45 0.45
Municipal Operations Manager 0.1 0.1 0.1 0.1 0
Public Works Director 0.4 0.4 0.4 0.4 0.4
Town Manager 0.1 0.1 0.1 0.1 0.1
Wastewater Operations Supervisor 0.05 0.05 0 0.05 0.05
TOTAL 2.92 3.226 3.22 3.27 3.17
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 "Municipal Operations Manager" position will drop off during Fiscal Year 2024/2025.

The "Utility Operations Manager" position changed to "Wastewater Operations Manager" in Fiscal Year 2024/2025.

The "Wastewater Operations Manager" position is currently filled by a contracted position with the Napa Sanitation District.
122
123
Performance Measures
The Town of Yountville considers it crucial to measure how individual department activity ties into the overall Town Strategic Plan. The Public Works Administration Department focuses on one of the Town's Strategic Plan Critical Success Factors:

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124
Department Overview
The Streets Maintenance Division is responsible for the maintenance and repair of the Town’s streets and sidewalk related infrastructure which includes:

8.2 centerline miles of paved streets

5.6 miles of storm drainage systems (300 Catch Basins, Finnell Storm drain structures, three (3) sedimentation basins and associated infrastructure)

4.75 miles of curbs, gutters, and sidewalks
300 traffic control and directional signage (street, stop, traffic control, etc.) Striping and painting of streets and curbs
130 LED Street lights
300 trees in the public right-of-way
Vegetation management in public right-of-way
The Streets Division utilizes outside contractors for services including street sweeping, street striping and curb painting, and tree care services in the public right-of way. The Streets Division is also responsible for the maintenance and construction of Yountville's unique wood framed sign and wood post street identification signs. These signs date back to the 1975 Lawrence Halperin General Plan.

The Streets Division also does work to address street associated projects in the Americans with Disabilities Act (ADA) Self Evaluation Transition Plan (SETP) projects, Urban Forest Management program, Street Signs and Markings program, Town Wide drainage projects, sidewalk, and curb, and gutter projects, which are listed in the Capital Improvement Program (CIP) Program and budget.

The Streets Division is also responsible for oversight of Town creeks, and the Town’s Storm Water Pollution Prevention Program (SWPPP) and compliance with the National Pollution Discharge Elimination System (NPDES) which is administered in partnership with Napa County Flood Control District. The Town also uses a contracted street sweeping service to assist in keeping debris off of the streets and out of the creeks.

Biennial Budget Goals and Objectives
Perform annual inspection of Town’s storm drain system. This includes drains, swales and all inlets and outfalls for compliance with NPDES permit.

Perform annual floodwall inspection, flood response training and all documentation.

Continue to expand use of GIS in a more complete and comprehensive manner. This includes capturing additional assets to create a more robust system. The tasks will include creating new map layers for internal, and external use and additional maps and layers.

The Urban Forest Management Program completes years two and three of the current three-year cycle. This program involves arborists review and trimming as needed. This program includes trimming all trees in Town at least once every three years.

Continue to pursue and track training opportunities for professional, personal, and safety-related topics. This includes a variety of methods including peer and professional organizations, conferences, online and onsite training.

Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Public Works - Streets Maintenance Department
Expenditures
General Fund Department 01-4305
125
Budget Insights
Other Supplies and Materials budget decreases $10,000 in 2024/2025 and increases by $12,000 in year 2025/2026 due to curb painting performed biannually.

Contract Services increases $38,350 over the two budget cycles due to significant increases to street sweeping contract services.

Departmental Expenditures
Personnel
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Salaries - Full Time $131,926 $146,088 $149,417 $149,417 $132,115 $125,824 Overtime $5,697 $7,134 $8,500 $8,500 $9,000 $9,450
Medicare & Fica $1,883 $2,074 $2,167 $2,167 $1,916 $1,825 Deferred Compensation $8,349 $9,504 $10,065 $10,065 $8,787 $8,551 Payment-In Lieu Health $451 $458 $450 $450 $750 $750
Health Insurance $29,279 $33,390 $38,976 $38,976 $34,988 $35,520 Dental Insurance $2,526 $2,708 $2,836 $2,836 $2,266 $2,242 Vision Insurance $109 $38 $688 $688 $688 $538
Life/Disability Insurance $1,379 $1,591 $2,150 $2,150 $1,380 $1,253 Automobile Allowance $141 $120 $120 $120 $120 $120
Cell Phone Allowance $1,328 $1,347 $1,320 $1,320 $1,128 $1,032 Other Employee Reimbursement $133 $198 $1,066 $1,066 $946 $834 Technology Stipend $0 $191 $0 $0 $0 $90
Pers Employer Rate $14,834 $16,651 $20,357 $20,357 $18,610 $17,945 Allocated PRSP- Payment to Trust $0 $7,176 $7,189 $7,189 $6,277 $6,108 Allocated OPEB - Payment to Trust $0 $7,176 $3,595 $3,595 $2,511 $2,443 Allocated Liability Insurance $8,563 $9,901 $9,873 $8,874 $10,730 $12,883 Allocated Wrkrs Comp Insurance $3,933 $3,933 $3,907 $3,613 $4,357 $5,228 TOTAL $210,531 $249,677 $262,676 $261,383 $236,569 $232,636 Supplies & Services
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Office Supplies $17 $0 $800 $800 $800 $800
Other Supplies & Materials $15,864 $16,782 $32,300 $32,300 $22,300 $34,300 Facilities/Grounds Maintenance $13,173 $9,660 $16,000 $16,000 $19,000 $21,000 Equipment Maintenance $1,350 $4,274 $4,000 $4,000 $4,000 $4,000 Vehicle Maintenance $2,581 $2,897 $3,000 $3,000 $3,000 $3,000 Utilities - Gas & Electric $26,941 $26,901 $28,000 $28,000 $30,800 $33,880 Allocated IT Costs $13,861 $16,486 $19,100 $19,100 $20,960 $21,000 Conference & Travel $85 $1,599 $1,275 $1,275 $2,000 $2,000 Meetings & Training $486 $975 $400 $400 $440 $485
Dues & Subscriptions $190 $160 $500 $500 $500 $500
Contract Services $60,808 $58,914 $88,500 $88,500 $111,750 $126,050 TOTAL $135,355 $138,649 $193,875 $193,875 $215,550 $247,015 Capital Outlay
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Machinery & Equipment < $10k $956 $0 $3,000 $3,000 $4,000 $4,000 TOTAL $956 $0 $3,000 $3,000 $4,000 $4,000
Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Street Maintenance $346,842 $388,326 $459,551 $458,258 $456,119 $483,651 TOTAL $346,842 $388,326 $459,551 $458,258 $456,119 $483,651 Full-Time Staff Allocations
126
2021/2022 Actual 2022/2023 Actual 2023/2024 Actual 2024/2025 Proposed 2025/2026 Proposed Information Systems Administrator 0 0.056 0 0 0
Maintenance Worker II 0.2 0.2 0.2 0.2 0.2
Municipal Operations Manager 0.3 0.3 0.3 0.3 0
Public Works Director 0.05 0.05 0.05 0.05 0.05
Public Works Parks Supervisor 0.075 0.075 0.075 0.075 0.075 Public Works Streets/Facilities Supervisor 0.75 0.75 0.75 0.75 0.75 TOTAL 1.375 1.431 1.375 1.375 1.075
The "Municipal Operations Manager" position will drop off during Fiscal Year 2024/2025.

The "Facility & Grounds Worker" position changed to "Public Works Parks Supervisor" in Fiscal Year 2024/2025.

One of the "Maintenance Worker II" positions changed to "Public Works Streets/Facilities 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 Public Works Streets Department focuses on one of the Town's Strategic Plan Critical Success Factors:

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127
Department Overview
The Parks Maintenance Division maintains the Town’s parks and the various infrastructure located in our nine parks. The Division provides a range of vegetation management services utilizing a variety of methods to manage vegetation for all parks, paths, and our open space.

This Division oversees the urban forest management plan which, as a part of the Town Council policy which requires that every Town-owned park tree be inspected and trimmed as needed at least once in a three-year period. This work is performed by a tree maintenance contractor and each of the crews from this contractor is accompanied by a certified arborist.

This division is supervised by the Municipal Operations Manager and consists of two employees:
one Maintenance Worker and one Facilities & Grounds Worker position. Two part-time positions help to provide services for the parks' restrooms, trash pickup and assisting mowing and landscape maintenance. Part time help is seasonal and may not exceed 960-hours annually.

Responsibilities for Town Parks Maintenance staff include:

Parks: Yountville Community, Veterans Memorial, Van de Leur, Forrester, “Three Weirs Park” on Forrester Lane, Vineyard, Toyon Terrace Tot Lot, Hopper Creek Pocket and Oak Circle Parks.

Pathways: Hopper Creek (Yount to Finnell), Hopper Creek (along Heather Street), Hopper Creek (Oak Circle Park to Champagne), Holly Street to Heritage Way, and Washington Park Subdivision (three (3) entrances to Forrester Park); Heritage Way to Bardessono Hotel, Lande Way to Yount Street, Washington Street at Hopper Creek, and Veterans Memorial Park (south end).

Assist with Facilities for grounds maintenance at Town Hall, Community Hall, Community Center, Library, and Post Office.

Biennial Budget Goals and Objectives
Maintain daily cleaning of parks' public restrooms.

Continue to provide high quality level of maintenance.

Continue to maintain the Town’s park and path system at a very high level.

Utilize GIS and iWork Asset Management system to create efficiency and effectiveness in work order management.

Pursue and track training opportunities for professional, personal, and safety-related topics. This will include a variety of methods including peer and professional organizations and conferences, online training, and onsite training.

Budget Insights
Facilities/Grounds Maintenance budget increases over the two year cycle due to increase in supply costs and funding for the Good Neighbor Fence program.

Approximately $13,000 estimated in annual revenue for Napa County share of Vine Trail maintenance per agreement.

Utilities - Water & Sewer increases $45,000 in 2024/2025 and another $10,000 in the 2025/2026 budget due to the new property acquisition.

Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Public Works - Parks Maintenance Department
Expenditures
General Fund Department 01-4320
128
Departmental Expenditures
Personnel
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Salaries - Full Time $201,185 $223,226 $238,149 $238,149 $308,962 $321,532 Salaries - Part Time $36,183 $38,275 $44,621 $44,621 $47,309 $48,730 Overtime $3,945 $4,138 $6,500 $6,500 $8,000 $8,400
Medicare & Fica $5,591 $6,089 $6,867 $6,867 $8,100 $8,391 Deferred Compensation $9,273 $11,130 $15,854 $15,854 $20,239 $21,356 Payment-In Lieu Health $6,427 $6,562 $6,450 $6,450 $6,150 $6,150 Health Insurance $33,941 $33,503 $46,200 $46,200 $68,380 $72,746 Dental Insurance $4,569 $4,808 $5,585 $5,585 $5,935 $6,118 Vision Insurance $430 $463 $1,288 $1,288 $1,688 $1,563
Life/Disability Insurance $2,209 $2,452 $2,709 $2,709 $3,491 $3,455 Automobile Allowance $141 $120 $120 $120 $120 $120
Cell Phone Allowance $2,480 $2,427 $2,472 $2,472 $3,080 $3,000 Other Employee Reimbursement $60 $257 $1,996 $1,996 $2,516 $2,422 Technology Stipend $0 $190 $0 $0 $0 $90
Pers Employer Rate $19,170 $21,528 $26,740 $26,740 $38,850 $40,387 Allocated PRSP- Payment to Trust $0 $10,968 $11,324 $11,324 $14,457 $15,255 Allocated OPEB - Payment to Trust $0 $10,968 $5,662 $5,662 $5,783 $6,102 Allocated Liability Insurance $13,609 $15,681 $15,794 $14,197 $22,191 $26,629 Allocated Wrkrs Comp Insurance $6,250 $6,228 $6,251 $5,779 $9,009 $10,811 TOTAL $345,462 $399,012 $444,580 $442,511 $574,260 $603,257 Supplies & Services
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Office Supplies $28 $0 $300 $300 $300 $300
Other Supplies & Materials $39,403 $35,674 $45,000 $45,000 $47,300 $49,608 Facilities/Grounds Maintenance $13,171 $23,761 $21,000 $21,000 $85,300 $102,050 Equipment Maintenance $2,850 $7,312 $3,000 $3,000 $4,000 $4,000 Vehicle Maintenance $19,866 $19,012 $24,000 $24,000 $24,000 $24,000 Equipment Rental $1,759 $0 $1,000 $1,000 $1,000 $1,000
Utilities - Gas & Electric $9,172 $11,627 $12,000 $12,000 $15,000 $16,500 Utilities - Water & Sewer $64,664 $89,344 $80,000 $80,000 $125,000 $135,000 Allocated IT Costs $25,917 $30,818 $35,710 $35,710 $39,180 $39,260 Conference & Travel $0 $0 $1,700 $1,700 $2,000 $2,000
Meetings & Training $0 $56 $1,275 $1,275 $1,400 $1,550
Dues & Subscriptions $0 $0 $500 $500 $500 $500
Contract Services $32,598 $20,890 $50,000 $120,000 $55,000 $60,550 TOTAL $209,427 $238,493 $275,485 $345,485 $399,980 $436,318 Capital Outlay
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Machinery & Equipment < $10k $3,497 $4,813 $9,950 $9,950 $9,950 $9,950 TOTAL $3,497 $4,813 $9,950 $9,950 $9,950 $9,950
Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Park Maintenance $558,387 $642,318 $730,015 $797,946 $984,190 $1,049,525 TOTAL $558,387 $642,318 $730,015 $797,946 $984,190 $1,049,525 129
Program Revenue
Data
$ 6,857 $ 1,393 $ 2,000 $ 2,000 $ 1,500 $ 1,500
11,672 12,630 13,025 12,574 12,950 13,338
$ 18,529 $ 14,023 $ 15,025 $ 14,574 $ 14,450 $ 14,838
(3191) Tree Removal In Lieu Fee
(3801) Refunds & Reimbursements
Total
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Full-Time Staff Allocations
2021/2022 Actual 2022/2023 Actual 2023/2024 Actual 2024/2025 Proposed 2025/2026 Proposed Information Systems Administrator 0 0.056 0 0 0
Maintenance Worker II 1.1 1.1 1.1 1.9 1.9
Municipal Operations Manager 0.25 0.25 0.25 0.25 0
Public Works Director 0.05 0.05 0.05 0.05 0.05
Public Works Parks Supervisor 0.925 0.925 0.925 0.925 0.925 Public Works Streets/Facilities Supervisor 0.25 0.25 0.25 0.25 0.25 TOTAL 2.575 2.631 2.575 3.375 3.125
The "Municipal Operations Manager" position will drop off during Fiscal Year 2024/2025.

A new "Maintenance Worker II" position was added in Fiscal Year 2024/2025.

The "Facility & Grounds Worker" position changed to "Public Works Parks Supervisor" in Fiscal Year 2024/2025.

One of the "Maintenance Worker II" positions changed to "Public Works Streets/Facilities 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 Public Works Parks Department focuses on one of the Town's Strategic Plan Critical Success Factors:

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130
Department Overview
The Government Buildings Division of the Public Works Department is responsible for providing maintenance and repair services to the Town-owned buildings. This division is supervised by the Municipal Operations Manager and includes two Maintenance Workers. The two employees maintain over 80,000 square feet of facilities.

The budget includes funding for a contracted tree service firm which includes a certified arborist on each team, janitorial services firm, and janitorial supplies and related equipment. Funding is also included for employee training and development.

Supplies and Services include telephone costs, utility costs, heating, and air conditioning (HVAC) system maintenance, plumbing repairs, painting, fire alarm, security, and energy management.

There is a custodial service contract for two days a week servicing Town Hall, Community Hall, the Community Center, the Library, and the Sheriffs Annex at the Post Office.

The “Town-wide” expenses are incurred for the following buildings:

Town Hall: 8,000 square feet
Post Office: 7,000 square feet
Sheriff’s Office: 1,500 square feet
Corporation Yard Buildings: 40,000 square feet
Community Center, Library, and Plaza: 11,100 square feet Community Hall: 8,000 square feet
Bardessono Sewer Lift Station: 4,000 square feet
Bardessono Pump Station Building: 900 square feet
Wastewater Treatment Plant Control Building: 10,000 square feet Wastewater facilities are included in the Wastewater Enterprise Fund (4510 and 4515) Biennial Budget Goals and Objectives
Incorporate additional budget/maintenance requirements for facilities into annual work plan.

Continue to develop and integrate GIS and iWorqs Asset Management platforms when possible, by adding assets within the facilities infrastructure.

Manage the annual Urban Forest tree maintenance program for town facilities.

Pursue and track training opportunities for professional, personal, and safety related topics including industry related professional organizations and conferences, online training, and targeted on-site training.

Budget Insights
$42,600 increase to Facilities/Grounds Maintenance 2024/2025 budget due to anticipated increase in costs associated with new property acquisition.

Equipment Maintenance increases $14,000 in budget year 2024/2025 to account for generator maintenance. $23,318 increase to Contract Services 2024/2025 budget due to increase in heating and air conditioner services, tree services, and contractor service costs.

Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Public Works - Government Buildings
Department Expenditures
General Fund Department 01-4325
131
Departmental Expenditures
Personnel
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Salaries - Full Time $167,054 $190,749 $194,518 $194,518 $193,677 $191,336 Overtime $9,975 $10,984 $15,000 $15,000 $15,000 $15,750 Medicare & Fica $2,422 $2,801 $2,821 $2,821 $2,809 $2,775 Deferred Compensation $11,080 $12,721 $13,208 $13,208 $13,068 $12,781 Payment-In Lieu Health $4,913 $5,188 $5,100 $5,100 $5,700 $5,700 Health Insurance $19,971 $23,232 $28,599 $28,599 $28,089 $28,179 Dental Insurance $3,326 $3,555 $3,600 $3,600 $3,370 $3,413 Vision Insurance $420 $0 $988 $988 $1,088 $950
Life/Disability Insurance $1,842 $2,111 $2,087 $2,087 $2,248 $2,161 Cell Phone Allowance $1,896 $1,927 $1,896 $1,896 $1,912 $1,824 Other Employee Reimbursement $0 $311 $1,531 $1,531 $1,576 $1,473 Technology Stipend $0 $100 $0 $0 $0 $0
Pers Employer Rate $13,487 $15,414 $16,736 $16,736 $15,840 $15,116 Allocated PRSP- Payment to Trust $0 $9,170 $9,434 $9,434 $9,335 $9,130 Allocated OPEB - Payment to Trust $0 $9,170 $4,717 $4,717 $3,734 $3,652 Allocated Liability Insurance $11,322 $13,215 $13,902 $12,495 $15,901 $19,081 Allocated Wrkrs Comp Insurance $5,200 $5,249 $5,502 $5,087 $6,457 $7,748 TOTAL $252,908 $305,896 $319,637 $317,815 $319,804 $321,069 Supplies & Services
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Office Supplies $89 $0 $300 $300 $300 $300
Other Supplies & Materials $1,845 $4,001 $3,500 $3,500 $3,500 $3,500 Facilities/Grounds Maintenance $10,290 $12,617 $15,100 $15,100 $57,700 $58,450 Equipment Maintenance $0 $12,178 $7,000 $20,000 $21,000 $22,000 Vehicle Maintenance $3,698 $2,459 $1,500 $1,500 $1,500 $1,500 Utilities - Gas & Electric $28,505 $30,000 $27,000 $27,000 $50,000 $55,000 Utilities - Water & Sewer $31,236 $42,823 $36,750 $36,750 $60,000 $65,000 Waste Disposal & Recycling $25 $0 $0 $0 $0 $0
Allocated IT Costs $19,889 $23,652 $27,400 $27,400 $30,070 $30,130 Conference & Travel $0 $3,440 $1,700 $1,700 $2,000 $2,000 Meetings & Training $200 $152 $850 $850 $935 $1,030
Dues & Subscriptions $50 $110 $500 $500 $500 $500
Allocated Property Insurance $43,976 $62,209 $71,540 $81,680 $98,016 $117,619 Contract Services $55,178 $71,944 $92,052 $92,052 $115,370 $118,396 TOTAL $194,981 $265,585 $285,192 $308,332 $440,891 $475,425 Capital Outlay
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Machinery & Equipment < $10k $956 $0 $3,000 $3,000 $4,000 $3,999 TOTAL $956 $0 $3,000 $3,000 $4,000 $3,999
Loan Payments
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Principal $19,914 $10,181 $0 $0 $0 $0
Interest $755 $153 $0 $0 $0 $0
TOTAL $20,669 $10,334 $0 $0 $0 $0
Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Government Buildings $469,514 $581,815 $607,829 $629,147 $764,695 $800,493 TOTAL $469,514 $581,815 $607,829 $629,147 $764,695 $800,493 132
Full-Time Staff Allocations
2021/2022 Actual 2022/2023 Actual 2023/2024 Actual 2024/2025 Proposed 2025/2026 Proposed Information Systems Administrator 0 0.056 0 0 0
Maintenance Worker II 1.7 1.7 1.7 1.9 1.9
Municipal Operations Manager 0.275 0.275 0.275 0.275 0
TOTAL 1.975 2.031 1.975 2.175 1.9
A new "Maintenance Worker II" position was added in Fiscal Year 2024/2025.

The "Municipal Operations Manager" position will drop off during 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 Public Works Government Buildings Department focuses on one of the Town's Strategic Plan Critical Success Factors:

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133
Department Overview
The Parks and Recreation Administration & Services budget includes funding for the department including general office expenses such as supplies, postage and printing costs, personnel services, training, and administrative staff resources. This department includes funding for part-time extra help support at the Community Center front desk.

Specific operations include the administrative oversight of:

Finance and employment-related tasks
Park picnic area reservations
Development and implementation of Parks and Recreation Department marketing initiatives Staff support to the Parks and Recreation Advisory Commission, the Yountville Arts Commission, and the Yountville Community Foundation and facilitation of the Youth & Adult Subsidy Funds within the Town of Yountville Community Foundation.

Biennial Budget Goals and Objectives
Analyze ways to update our Part Time Staff onboarding system with Human Resources for greater efficiency.

Budget Insights
Increases in the personnel budget are mostly due to the following staff allocation changes:

Parks & Recreation Director is now 100% allocated to 01-5405 Administration & Services Department instead of across multiple Parks & Recreation departments.
25% of Code Enforcement Officer is now allocated to 01-5405 Administration & Services Department. 5% of the new Recreation Supervisor position is allocated to 01-5405 Administration & Services Department.

See the Staff Full-Time Equivalent (FTE) table below for more details.

Increasing in postage and printing reflects cost escalation for those 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 $235,257 $280,047 $284,941 $284,941 $368,669 $393,785 Salaries - Part Time $4,233 $3,583 $6,000 $6,000 $4,500 $4,725 Overtime $395 $1,042 $2,000 $2,000 $2,250 $2,500
Medicare & Fica $3,460 $4,057 $4,591 $4,591 $5,690 $6,072 Deferred Compensation $14,884 $18,550 $19,639 $19,639 $26,898 $28,646 Payment-In Lieu Health $299 $300 $300 $300 $300 $300
Health Insurance $30,825 $38,101 $43,484 $42,111 $65,383 $71,921 Dental Insurance $2,429 $2,909 $3,025 $3,025 $3,850 $4,043 Vision Insurance $24 $50 $880 $880 $1,135 $1,135
Life/Disability Insurance $2,059 $2,375 $2,584 $2,584 $3,507 $3,613 Tuition Reimbursement $0 $0 $120 $120 $180 $180
Automobile Allowance $2,498 $2,616 $2,616 $2,616 $2,940 $2,940 Cell Phone Allowance $1,411 $1,632 $1,690 $1,690 $2,180 $2,180 Other Employee Reimbursement $3 $35 $1,056 $1,056 $1,406 $1,406 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Parks & Recreation - Administration & Services
Department Expenditures
General Fund Department 01-5405
134
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Technology Stipend $0 $97 $90 $90 $270 $2,520
Pers Employer Rate $31,291 $36,126 $42,977 $42,977 $53,191 $56,811 Allocated PRSP- Payment to Trust $0 $12,972 $14,028 $14,028 $18,142 $19,390 Allocated OPEB - Payment to Trust $0 $12,972 $7,014 $7,014 $7,257 $7,756 Allocated Liability Insurance $14,874 $17,617 $19,860 $17,850 $26,244 $31,493 Allocated Wrkrs Comp Insurance $6,831 $6,997 $7,860 $7,267 $10,657 $12,788 TOTAL $350,773 $442,077 $464,755 $460,779 $604,649 $654,204 Supplies & Services
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Office Supplies $2,713 $4,292 $7,500 $7,500 $7,800 $8,190 Other Supplies & Materials $2,627 $4,789 $6,500 $6,500 $8,000 $8,400 Postage & Printing $16,478 $28,616 $26,300 $32,300 $31,500 $33,125 Bank & Fiscal Agent Fees $11,349 $14,600 $10,500 $10,500 $10,000 $10,000 Personnel Services $2,113 $3,753 $3,500 $3,500 $4,000 $4,200 Advertising $1,867 $1,996 $2,000 $2,000 $2,500 $2,500
Equipment Maintenance $0 $0 $500 $500 $500 $500
Vehicle Maintenance $334 $330 $500 $500 $1,500 $1,675
Allocated IT Costs $13,624 $17,730 $22,260 $22,260 $25,280 $25,330 Conference & Travel $731 $165 $3,800 $3,800 $4,000 $4,200 Meetings & Training $1,223 $2,250 $2,000 $2,000 $2,500 $2,700 Dues & Subscriptions $1,501 $1,975 $3,360 $3,360 $3,375 $3,551 Contract Services $6,166 $30,188 $2,500 $2,500 $2,500 $2,700 TOTAL $60,726 $110,684 $91,220 $97,220 $103,455 $107,071 Capital Outlay
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2024/2025 Proposed 2025/2026 Proposed Machinery & Equipment < $10k $0 $4,700 $0 $1,500 $2,500 TOTAL $0 $4,700 $0 $1,500 $2,500
Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Admin & Services $411,499 $557,461 $555,975 $557,999 $709,604 $763,775 TOTAL $411,499 $557,461 $555,975 $557,999 $709,604 $763,775 Program Revenue
$ 4,981 $ 5,528 $ 0 $ 0 $ 0 $ 0
19,273 24,146 15,000 16,500 18,000 18,500
$ 24,254 $ 29,674 $ 15,000 $ 16,500 $ 18,000 $ 18,500
(3120) Special Event Permit*
(3315) Park Rentals
Total
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed *Special Event Permit revenue moved to Planning Department as this is now a function of the Code Compliance Officer position.
135
Full-Time Staff Allocations
2021/2022 Actual 2022/2023 Actual 2023/2024 Actual 2024/2025 Proposed 2025/2026 Proposed Administrative Assistant II 0.5 0.52 0.52 0.52 0.52
Administrative Services Director 0.05 0.05 0.05 0.05 0.05 Code Compliance Officer 0 0 0 0.25 0.25
HR Analyst 0.05 0.05 0.05 0.05 0.05
Information Systems Administrator 0 0.056 0.1 0.1 0.1
Parks & Recreation Director 0.82 0.84 0.84 1 1
Recreation Coordinator 0 0.1 0.15 0.2 0.2
Recreation Supervisor 0 0 0 0.05 0.05
Town Manager 0.05 0.05 0.05 0.05 0.05
TOTAL 1.47 1.666 1.76 2.27 2.27
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.

A new "Recreation Coordinator" position was added in Fiscal Year 2024/2025.

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136
Department Overview
The Parks and Recreation Day Camp Program provides out of school time care for Yountville and Napa Valley resident families. Camps provide daily care for children in kindergarten through 5th grades. The program provides a safe and enjoyable option for families who live or work in Yountville as well as those who live outside of Yountville and choose this camp. We provide children with stimulating and educational activities as well as the opportunity to meet new friends and have exciting experiences.

Under this budget, we also offer the Counselor in Training (CIT) Program. The CIT program provides opportunities for youth ages 12 – 15 to stay engaged with Yountville Parks and Recreation to learn important leadership, job and life skills. The participants take part in the training program and then are offered the opportunity to volunteer in the Day Camp programs throughout the year to continue to build their skills.

Thirteen (13) one-week camp sessions are provided each year; one (1) week in the spring during the Napa Valley Unified School District (NVUSD) Spring Break, a three-day session during Thanksgiving Break; three (3) one-week sessions in the Winter during NVUSD Winter Break, and nine (9) one-week sessions during the summer in June, July, and August. We have also expanded to provide care of nonschool days that do not fall on holidays and offer “Fun Clubs” on those days.

Biennial Budget Goals and Objectives
Continue to successfully use the VINE bus system to transport campers to Calistoga for swimming once a week during the summer.

Continue to offer and evlolve the Counselor in Training Program.

Budget Insights
Expense increases across most accounts due to growth of the program to accept 75 campers each week.

Increases for part time salaries continue to grow each year with minimum wage increases and an increase in our camper maximums requiring a higher staff to child ratio.

Increase in revenue due to fee increases as well as an increase in our maximum number of campers and the addition of Fun Club Days.

Department Expenditures
Personnel
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Salaries - Full Time $34,867 $43,529 $44,231 $44,231 $46,225 $50,734 Salaries - Part Time $60,441 $100,878 $86,000 $102,200 $105,200 $108,500 Overtime $496 $2,286 $2,000 $2,000 $2,500 $2,625
Medicare & Fica $5,053 $8,367 $7,220 $7,220 $8,719 $9,036 Deferred Compensation $2,386 $2,877 $2,973 $2,973 $3,236 $3,552 Health Insurance $5,329 $7,263 $7,934 $7,934 $9,843 $10,827 Dental Insurance $414 $563 $499 $499 $525 $551
Vision Insurance $0 $0 $285 $285 $325 $325
Life/Disability Insurance $384 $556 $439 $439 $545 $562 Automobile Allowance $48 $48 $48 $48 $0 $0
Cell Phone Allowance $498 $530 $547 $547 $624 $624
Other Employee Reimbursement $0 $25 $342 $342 $390 $390 Technology Stipend $0 $100 $0 $0 $0 $0
Pers Employer Rate $3,080 $3,665 $4,108 $4,108 $3,994 $4,379 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Parks & Recreation - Day Camp Program
Department Expenditures
General Fund Department 01-5406
137
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Allocated PRSP- Payment to Trust $0 $2,161 $2,124 $2,124 $2,312 $2,537 Allocated OPEB - Payment to Trust $0 $2,161 $1,062 $1,062 $925 $1,015 Allocated Liability Insurance $2,274 $2,741 $2,784 $2,502 $3,183 $3,819 Allocated Wrkrs Comp Insurance $1,044 $1,089 $1,102 $1,018 $1,292 $1,551 TOTAL $116,313 $178,838 $163,698 $179,532 $189,838 $201,027 Supplies & Services
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Office Supplies $109 $114 $500 $500 $200 $200
Other Supplies & Materials $8,576 $14,113 $13,545 $13,545 $17,170 $18,500 Advertising $0 $1,000 $750 $750 $700 $735
Allocated IT Costs $4,358 $5,177 $7,210 $7,210 $8,080 $8,100 Conference & Travel $0 $0 $1,200 $1,200 $1,200 $1,260
Meetings & Training $280 $2,370 $1,500 $1,500 $2,500 $2,625 Contract Services $1,400 $19,349 $27,050 $27,050 $25,220 $28,587 TOTAL $14,722 $42,123 $51,755 $51,755 $55,070 $60,007
Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Camp $131,035 $220,961 $215,453 $231,287 $244,908 $261,034 TOTAL $131,035 $220,961 $215,453 $231,287 $244,908 $261,034 Program Revenue
$ 158,367 $ 243,784 $ 215,000 $ 215,000 $ 240,000 $ 260,000 $ 158,367 $ 243,784 $ 215,000 $ 215,000 $ 240,000 $ 260,000 (3538) Camp Program Fees
Total
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Full-Time Staff Allocations
2021/2022 Actual 2022/2023 Actual 2023/2024 Actual 2024/2025 Proposed 2025/2026 Proposed Administrative Assistant II 0.05 0.05 0.05 0.05 0.05
Information Systems Administrator 0 0.056 0 0 0
Parks & Recreation Director 0.02 0.02 0.02 0 0
Recreation Coordinator 0.4 0.4 0.5 0.6 0.6
TOTAL 0.47 0.526 0.57 0.65 0.65
138
Performance Measures
The Town of Yountville considers it crucial to measure how individual department activity ties into the overall Town Strategic Plan. The Parks & Recreation Day Camp Program Department focuses on one of the six Town Strategic Plan Critical Success Factors:

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139
Department Overview
The Yountville Community Center opened in the fall of 2009 with the goal of meeting the evolving and diverse recreational and social needs of people of all ages and interests in our community.

The Community Center Operations Budget consists of the expenses of operating the Community Center in general as well as expenses and revenue from rentals of the center for events both private and public. The Town does not charge itself rent for using the facility for Town organized classes, programs and events.

The core areas of services provided at the Yountville Community Center are broken into three categories which we prioritize in the following order:

1. RECREATION CLASSES, EVENTS & PROGRAMS
In a typical year, the Community Center meets the needs of town residents and those from surrounding areas as a place to take affordable classes, visit the library, have a free bag of popcorn, meet up to have a cup of coffee and attend or host an event. At current, we program the Community Center over 65 hours per week amongst all of the spaces.

2. TOWN CO-SPONSORED MEETINGS AND EVENTS
The Town has a Partnership/Co-sponsorship program in place that allows the free use or a reduced rental fee for local Yountville and Napa County non-profit organizations or government agencies.

Many partner organizations use the center and pay just the hard costs of their use which includes staffing, security and cleaning. This is one important way the Town of Yountville supports the community. An example of this is the Kiwanis Club of Yountville Crab Feed, the Valley Players Live Theater Group, the Yountville International Short Film Festival, and various Chamber of Commerce Events and meetings. From July 2023 - March 2024, the Town co-sponsored 11 events and offered no cost meeting space 43 times.

3. EVENT AND MEETING RENTALS
The center has five different fee structures: Market Rate Non-resident, Non-Profit/Government rate, Yountville Resident rate, Yountville Non-Profit discount rate and Commercial For-Profit rate.

We rent out the Heritage Room, Founders Board Room, Kitchen, Generations Room, Classroom and the Lawn/Patio areas.

The rental side of the Community Center utilizes a part-time staffing model along with the Recreation Coordinator/Supervisor assigned to events to oversee rentals. We provide services to assist with event set up, monitoring during events, help with audio and visual equipment set up, ensuring that rules and regulations are followed and safety is maintained as well as overseeing clean-up procedures.

As of March 2024, 29 events and meeting rentals have taken place and another 20 are in contract for future events.

Biennial Budget Goals and Objectives
We will strive to continue balancing the needs of community programs and classes with rental requests.

Evaluate the need to continue the practice of a brief annual closure for facility cleaning and repairs.

Evaluate space and storage uses for efficiency and make changes as needed.

Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Parks & Recreation - Community Center
Operations Department Expenditures
General Fund Department 01-5408
140
Continue to plan for long term maintenance needs.

Budget Insights
A $14,000 increase in part-time staffing is shown due to an anticipated increase in facility rentals.

Department Expenditures
Personnel
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Salaries - Full Time $83,280 $86,876 $87,967 $87,967 $90,728 $95,234 Salaries - Part Time $10,465 $17,802 $18,000 $18,000 $32,000 $33,600 Overtime $1,841 $1,282 $1,200 $1,200 $2,200 $2,500
Medicare & Fica $1,949 $2,527 $2,653 $2,653 $3,764 $3,952 Deferred Compensation $3,012 $5,599 $6,113 $6,113 $7,850 $8,167 Health Insurance $14,002 $12,129 $13,466 $13,071 $15,095 $15,863 Dental Insurance $1,097 $991 $920 $920 $797 $802
Vision Insurance $0 $25 $423 $423 $513 $475
Life/Disability Insurance $808 $775 $958 $958 $997 $985 Automobile Allowance $528 $528 $528 $528 $420 $420
Cell Phone Allowance $907 $723 $811 $811 $936 $912
Other Employee Reimbursement $420 $105 $520 $520 $599 $570 Technology Stipend $0 $104 $90 $90 $1,530 $90
Pers Employer Rate $8,297 $8,551 $9,497 $9,497 $8,279 $8,539 Allocated PRSP- Payment to Trust $0 $4,528 $4,367 $4,367 $4,536 $4,762 Allocated OPEB - Payment to Trust $0 $4,528 $2,183 $2,183 $1,815 $1,905 Allocated Liability Insurance $5,477 $6,251 $6,205 $5,577 $6,779 $8,135 Allocated Wrkrs Comp Insurance $2,516 $2,483 $2,456 $2,270 $2,753 $3,303 TOTAL $134,599 $155,807 $158,356 $157,147 $181,591 $190,214 Supplies & Services
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Office Supplies $268 $53 $500 $500 $500 $525
Other Supplies & Materials $10,795 $15,525 $20,000 $20,000 $16,900 $14,070 Advertising $3,715 $5,159 $5,185 $5,185 $5,300 $5,300
Facilities/Grounds Maintenance $0 $2,610 $3,500 $3,500 $3,500 $3,675 Equipment Maintenance $1,626 $312 $4,000 $4,000 $4,000 $4,200 Utilities - Gas & Electric $75,331 $79,388 $80,000 $80,000 $80,000 $88,000 Utilities - Water & Sewer $12,067 $21,382 $20,000 $20,000 $20,000 $21,000 Allocated IT Costs $8,802 $10,468 $10,690 $10,690 $16,340 $16,370 Conference & Travel $0 $0 $500 $500 $800 $800
Meetings & Training $0 $189 $1,200 $1,200 $1,200 $1,200 Dues & Subscriptions $0 $0 $250 $250 $250 $250
Special Events Insurance $339 $0 $0 $0 $0 $0
Contract Services $40,466 $46,283 $47,170 $47,170 $55,700 $56,890 TOTAL $153,409 $181,369 $192,995 $192,995 $204,490 $212,280 Capital Outlay
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Machinery & Equipment < $10k $0 $0 $9,750 $9,750 $0 $0
TOTAL $0 $0 $9,750 $9,750 $0 $0
Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Community Center $288,008 $337,176 $361,101 $359,892 $386,081 $402,494 TOTAL $288,008 $337,176 $361,101 $359,892 $386,081 $402,494 141
Program Revenue
$ 47,356 $ 37,444 $ 39,000 $ 43,500 $ 45,000 $ 47,250
19,313 4,947 15,000 15,000 12,000 12,600
33,012 29,878 27,000 30,500 31,000 32,550
$ 99,681 $ 72,269 $ 81,000 $ 89,000 $ 88,000 $ 92,400
(3312) Community Hall Rental
(3313) Community Center Rental
(3314) Other Facility Rental Charges
Total
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Full-Time Staff Allocations*
2021/2022 Actual 2022/2023 Actual 2023/2024 Actual 2024/2025 Proposed 2025/2026 Proposed Administrative Assistant II 0.05 0.05 0.05 0.05 0.05
Facility & Event Specialist 0.7 0 0 0 0
Information Systems Administrator 0 0.056 0 0 0
Municipal Operations Manager 0.075 0.075 0.075 0.075 0
Parks & Recreation Director 0.07 0.07 0.07 0 0
Recreation Coordinator 0 0.6 0.6 0 0
Recreation Supervisor 0 0 0 0.85 0.85
Town Manager 0.05 0.05 0.05 0.05 0.05
TOTAL 0.945 0.901 0.845 1.025 0.95
* The "Municipal Operations Manager" position will drop off during Fiscal Year 2024/2025.

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142
Department Overview
This program continues to transition as the Yountville Elementary school has been closed by the Napa Valley Unified School District. The Parks and Recreation Department has historically operated this program due to a lack of a local private childcare options in town and there is uncertainty around what, if any, after school childcare services may be needed to support our local families.

Biennial Budget Goals and Objectives
No expenditures are currently budgeted. Staff will continue to evaluate future potential needs of the program.

Budget Insights
No expenditures budgeted in Fiscal Year 2024/2025 or 2025/2026.

Department Expenditures
Personnel
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Salaries - Full Time $12,355 $0 $0 $0 $0 $0
Salaries - Part Time $1,596 $0 $0 $0 $0 $0
Overtime $103 $0 $0 $0 $0 $0
Medicare & Fica $285 $0 $0 $0 $0 $0
Deferred Compensation $817 $0 $0 $0 $0 $0
Health Insurance $1,826 $0 $0 $0 $0 $0
Dental Insurance $141 $0 $0 $0 $0 $0
Life/Disability Insurance $132 $0 $0 $0 $0 $0
Automobile Allowance $48 $0 $0 $0 $0 $0
Cell Phone Allowance $146 $0 $0 $0 $0 $0
Pers Employer Rate $1,253 $0 $0 $0 $0 $0
Allocated Liability Insurance $799 $0 $0 $0 $0 $0
Allocated Wrkrs Comp Insurance $367 $0 $0 $0 $0 $0
TOTAL $19,868 $0 $0 $0 $0 $0
Supplies & Services
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Allocated IT Costs $1,300 $0 $0 $0 $0 $0
TOTAL $1,300 $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 After School $21,168 $0 $0 $0 $0 $0
TOTAL $21,168 $0 $0 $0 $0 $0
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Parks & Recreation - After School Program
Department Expenditures
General Fund Department 01-5409
143
Full-Time Staff Allocations
2021/2022 Actual 2022/2023 Actual 2023/2024 Actual 2024/2025 Proposed 2025/2026 Proposed Administrative Assistant II 0.02 0 0 0 0
Parks & Recreation Director 0.02 0 0 0 0
Recreation Coordinator 0.1 0 0 0 0
TOTAL 0.14 0 0 0 0
Program Revenue
$ 160 $ 0 $ 0 $ 0 $ 0 $ 0
$ 160 $ 0 $ 0 $ 0 $ 0 $ 0
(3534) Afterschool Program
Total
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Powered by OpenGov
144
Department Overview
The Parks and Recreation Leisure Programs department offers classes and activities that enrich the quality of life for our residents in Yountville as well as those in our surrounding areas. Programs and services budgeted include the Golden Ticket Program, specialty classes and our excursion program.

The majority of the classes we offer are taught by a contract instructor or volunteer. The contract instructor provides all curriculum, supplies, and materials for the class and the Town provides the space, marketing, and registration processing. The contractor and Town negotiate a percentage split of class registration fees to cover marketing, administrative cost recovery, facility use, and other related costs. Instructors for the Golden Ticket Program are paid an hourly rate to keep the costs manageable. Most classes and excursions require a minimum number of participants for the class or activity to be held. This cancellation policy assists in making sure that fixed costs are recovered
Biennial Budget Goals and Objectives
Conduct annual survey to collect data on program response and future needs.

Onboard new full time staff person overseeing Leisure programs in response to retirement.

Budget Insights
$39,000 increase for Contract Instructor expenses in anticipation of expansion of programming.

Savings in Full Time staffing from previous fiscal years reflects re-organization of department duties in response to the retirement of a long-time staff person.

Department Expenditures
Personnel
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Salaries - Full Time $101,989 $121,045 $116,159 $116,159 $85,926 $93,588 Salaries - Part Time $20,987 $23,652 $28,550 $28,550 $39,500 $41,475 Overtime $284 $413 $600 $600 $1,000 $1,050
Medicare & Fica $2,946 $3,402 $3,868 $3,868 $4,268 $4,530 Deferred Compensation $6,612 $7,488 $8,115 $8,115 $6,015 $6,552 Health Insurance $28,787 $32,246 $34,342 $25,313 $35,595 $39,154 Dental Insurance $2,320 $2,541 $2,434 $2,434 $2,117 $2,223 Vision Insurance $0 $0 $560 $560 $600 $600
Life/Disability Insurance $1,066 $1,225 $1,222 $1,222 $1,122 $1,156 Automobile Allowance $48 $48 $48 $48 $0 $0
Cell Phone Allowance $1,135 $1,115 $1,075 $1,075 $1,152 $1,152 Other Employee Reimbursement $0 $0 $672 $672 $720 $720
Technology Stipend $0 $90 $0 $0 $0 $0
Pers Employer Rate $13,352 $15,878 $18,527 $18,527 $10,548 $11,439 Allocated PRSP- Payment to Trust $0 $6,202 $5,797 $5,797 $4,297 $4,680 Allocated OPEB - Payment to Trust $0 $6,202 $2,898 $2,898 $1,719 $1,872 Allocated Liability Insurance $6,410 $7,369 $7,349 $6,917 $7,709 $9,251 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Parks & Recreation - Leisure Programs
Department Expenditures
General Fund Department 01-5410
145
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Allocated Wrkrs Comp Insurance $2,944 $2,927 $2,909 $2,816 $3,130 $3,757 TOTAL $188,879 $231,842 $235,126 $225,572 $205,418 $223,199 Supplies & Services
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Other Supplies & Materials $6,994 $7,479 $12,050 $12,050 $18,860 $19,758 Supplies for Resale $3,549 $10,423 $15,000 $15,000 $16,970 $17,825 Advertising $344 $337 $1,200 $1,200 $500 $500
Contract Instructors $40,563 $37,366 $51,500 $51,500 $90,600 $95,130 Allocated IT Costs $10,843 $12,886 $14,170 $14,170 $20,120 $20,160 Contract Services $5,044 $13,376 $16,500 $16,500 $16,970 $20,473 TOTAL $67,337 $81,867 $110,420 $110,420 $164,020 $173,846 Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Leisure Programs $256,216 $313,709 $345,546 $335,992 $369,438 $397,045 TOTAL $256,216 $313,709 $345,546 $335,992 $369,438 $397,045 Program Revenue
$ 58,903 $ 72,621 $ 62,000 $ 73,000 $ 78,870 $ 82,780
10,685 22,325 30,000 25,000 33,100 34,615
$ 69,588 $ 94,946 $ 92,000 $ 98,000 $ 111,970 $ 117,395 (3530) Class Fees
(3539) Excursion Fees
Total
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Full-Time Staff Allocations
2021/2022 Actual 2022/2023 Actual 2023/2024 Actual 2024/2025 Proposed 2025/2026 Proposed Administrative Assistant II 0.25 0.25 0.25 0.25 0.25
Information Systems Administrator 0 0.056 0 0 0
Parks & Recreation Director 0.02 0.02 0.02 0 0
Recreation Coordinator 0.1 0.1 0 0.95 0.95
Recreation Supervisor 0.8 0.85 0.85 0 0
TOTAL 1.17 1.276 1.12 1.2 1.2
146
Performance Measures
The Town of Yountville considers it crucial to measure how individual department activity ties into the overall Town Strategic Plan. The Parks & Recreation - Leisure Programs Department focuses on one of the six Town Strategic Plan Critical Success Factors:

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147
Department Overview
The Parks and Recreation Sports Programs Department is designed to provide opportunities for community members to be active and involved in sports regardless of skill level. These programs include:

Pre-school Sports (Little Sluggers, Little Kickers, and Little Hoopsters). These programs are designed to assist preschool-aged children in learning to play in a group while also building their large motor skills.

Open Gym - This program is free to residents, and non-residents can purchase a seasonal pass. Open Gym play is offered for Basketball and Pickleball. The gym is also available for anyone to use during regular business hours based on availability.

Pickleball support for tournaments and clinics.

Cornhole League.

Glow sports programs.

Biennial Budget Goals and Objectives
Continue to analyze open gym schedule to best utilize staffing and resources.

Manage seasonal changes to indoor and outdoor participation by adapting hours.

Continue to support Pickleball Clinics for beginners and higher-level players.

Budget Insights
Increase in other supplies and materials for replacement of equipment.

Decrease in Full Time Staffing Allocation due to department reorganization.

Department Expenditures
Personnel
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Salaries - Full Time $17,631 $29,394 $21,867 $21,867 $17,608 $19,275 Salaries - Part Time $11,835 $12,340 $14,500 $14,500 $15,500 $16,275 Overtime $110 $352 $500 $500 $1,000 $1,050
Medicare & Fica $1,138 $1,332 $1,426 $1,426 $1,442 $1,525 Deferred Compensation $1,157 $1,916 $1,526 $1,526 $1,233 $1,350 Health Insurance $3,397 $5,026 $3,537 $3,537 $4,827 $5,310 Dental Insurance $268 $405 $240 $240 $275 $288
Vision Insurance $0 $0 $125 $125 $115 $115
Life/Disability Insurance $183 $321 $238 $238 $215 $222 Automobile Allowance $48 $48 $48 $48 $0 $0
Cell Phone Allowance $204 $304 $240 $240 $221 $221
Other Employee Reimbursement $0 $0 $150 $150 $138 $138
Technology Stipend $0 $90 $0 $0 $180 $0
Pers Employer Rate $1,964 $2,792 $2,250 $2,250 $1,754 $1,914 Allocated PRSP- Payment to Trust $0 $1,366 $1,090 $1,090 $881 $964 Allocated OPEB - Payment to Trust $0 $1,366 $545 $545 $353 $386 Allocated Liability Insurance $1,129 $1,865 $1,890 $1,388 $1,343 $1,611 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Parks & Recreation - Sports Program Department
Expenditures
General Fund Department 01-5412
148
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Allocated Wrkrs Comp Insurance $518 $740 $748 $565 $545 $654 TOTAL $39,581 $59,657 $50,921 $50,236 $47,630 $51,298
Supplies & Services
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Office Supplies $0 $0 $500 $500 $0 $0
Other Supplies & Materials $3,191 $7,119 $4,700 $4,700 $7,050 $7,440 Advertising $0 $40 $250 $250 $0 $0
Contract Instructors $0 $0 $1,000 $1,000 $1,000 $1,200
Allocated IT Costs $1,852 $2,199 $2,530 $2,530 $3,440 $3,450 TOTAL $5,043 $9,358 $8,980 $8,980 $11,490 $12,090
Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Sports Programs $44,623 $69,015 $59,901 $59,216 $59,120 $63,388 TOTAL $44,623 $69,015 $59,901 $59,216 $59,120 $63,388
Program Revenue
$ 7,513 $ 11,934 $ 11,500 $ 18,000 $ 20,625 $ 21,870
$ 7,513 $ 11,934 $ 11,500 $ 18,000 $ 20,625 $ 21,870
(3532) Sports Program Fees
Total
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Full-Time Staff Allocations
2021/2022 Actual 2022/2023 Actual 2023/2024 Actual 2024/2025 Proposed 2025/2026 Proposed Administrative Assistant II 0.03 0.03 0.03 0.03 0.03
Information Systems Administrator 0 0.056 0 0 0
Parks & Recreation Director 0.02 0.02 0.02 0 0
Recreation Coordinator 0.1 0.2 0.2 0.1 0.1
Recreation Supervisor 0.05 0 0 0.1 0.1
TOTAL 0.2 0.306 0.25 0.23 0.23
Performance Measures
The Town of Yountville considers it crucial to measure how individual department activity ties into the overall Town Strategic Plan. The Parks & Recreation - Sports Programs Department focuses on one of the six Town Strategic Plan Critical Success Factors:

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149
Department Overview
The Parks and Recreation - Community Events & Programs Department provides free and/or lowcost community events and programs for the residents of Yountville. This department includes funding for the following:

Revenue for this department shown in 01-5413-3531 (Events Fees) and 01-5413-3803 (Sponsorships) is generated through low-cost fees for some events as well as individual and business sponsorships for events such as Movies and Music in the Park. Any remaining costs are covered by a Town General Fund subsidy.

1. Movies in the Park (series)

2. Yountville Days

3. Music in the Park (series)

4. Town & Tree Lighting Event

5. Santa Visits and other Holiday Events

6. Egg Hunt and Bunny Breakfast

7. 4th of July Celebration

8. Camp Out in the Park

9. Annual “Residents Bash” Event

10. Halloween Carnival

11. 9-11 Memorial Event

12. Pride Month Celebration
Biennial Budget Goals and Objectives
Continue sponsorship program for events.

Expand Pride Month offerings.

Begin offering ‘Pop Up’ events/performances on the Community Center Plaza.

Budget Insights
$15,000 increase in Contract Services due to cost escalation from vendors and musicians as well as the addition of Plaza Pop Ups.

Decrease on Full-Time Staffing Allocation due to department reorganization.

Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Parks & Recreation - Community Events &
Programs Department Expenditures
General Fund Department 01-5413
150
Department Expenditures
Personnel
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Salaries - Full Time $60,005 $61,240 $63,787 $63,787 $52,080 $56,960 Salaries - Part Time $2,935 $7,690 $14,500 $14,500 $15,000 $15,750 Overtime $602 $1,207 $1,400 $1,400 $1,500 $1,575
Medicare & Fica $1,028 $1,411 $2,034 $2,034 $1,903 $2,031 Deferred Compensation $3,157 $3,757 $4,397 $4,397 $3,646 $3,988 Health Insurance $12,427 $12,551 $13,508 $11,915 $25,213 $27,734 Dental Insurance $989 $1,001 $915 $915 $1,519 $1,595
Vision Insurance $0 $0 $365 $365 $375 $375
Life/Disability Insurance $634 $686 $667 $667 $715 $737 Automobile Allowance $72 $72 $72 $72 $0 $0
Cell Phone Allowance $784 $677 $701 $701 $720 $720
Other Employee Reimbursement $120 $43 $438 $438 $450 $450 Pers Employer Rate $6,128 $6,395 $7,463 $7,463 $6,664 $7,264 Allocated PRSP- Payment to Trust $0 $3,255 $3,141 $3,141 $2,604 $2,848 Allocated OPEB - Payment to Trust $0 $3,255 $1,570 $1,570 $1,042 $1,140 Allocated Liability Insurance $3,883 $4,563 $4,245 $3,816 $4,448 $5,338 Allocated Wrkrs Comp Insurance $1,784 $1,812 $1,680 $1,553 $1,806 $2,168 TOTAL $94,549 $109,615 $120,884 $118,735 $119,685 $130,673 Supplies & Services
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Office Supplies $43 $0 $0 $0 $0 $0
Other Supplies & Materials $15,949 $23,826 $26,150 $26,150 $30,250 $32,240 Advertising $1,739 $1,450 $2,000 $2,000 $2,500 $2,575
Equipment Rental $1,500 $5,095 $14,000 $14,000 $17,500 $18,450 Allocated IT Costs $7,226 $8,594 $9,230 $9,230 $13,410 $13,440 Contract Services $13,555 $35,111 $34,700 $34,700 $49,850 $52,440 TOTAL $40,012 $74,075 $86,080 $86,080 $113,510 $119,145 Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Community Events & Programs $134,561 $183,689 $206,964 $204,815 $233,195 $249,818 TOTAL $134,561 $183,689 $206,964 $204,815 $233,195 $249,818 Program Revenue
$ 6,632 $ 8,828 $ 4,050 $ 4,050 $ 5,400 $ 5,450
6,921 1,750 11,200 11,232 13,000 13,000
$ 13,553 $ 10,578 $ 15,250 $ 15,282 $ 18,400 $ 18,450
(3531) Events Fees
(3803) Donations & Contributions
Total
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed 151
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 0.1 0.1
Facility & Event Specialist 0.2 0 0 0 0
Parks & Recreation Director 0.03 0.03 0.03 0 0
Recreation Coordinator 0.3 0.5 0.45 0.65 0.65
Recreation Supervisor 0.15 0.15 0.15 0 0
TOTAL 0.78 0.78 0.73 0.75 0.75
*A new "Recreation Coordinator" position was added in Fiscal Year 2024/2025.

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152
Department Overview
The Parks and Recreation - Yountville Arts Programs Department was created in Fiscal Year 2018/2019 to highlight the work of Yountville Arts and show transparency of the sources and uses of funds. Administrative costs for Yountville Arts are funded under the 01-5405 Administration Budget including the Parks and Recreation Directors time.

Yountville Arts began as a grass-roots effort from a group of residents and business owners to bring art to Yountville.

As a committee under the Parks and Recreation Advisory Commission, it became clear that Yountville Arts was in need of its own bylaws and governing policies. In 2012 Yountville Arts became a standalone commission called the Yountville Arts Commission.

Unlike other commissions that may be more focused on policy decisions, Yountville Arts has a large amount of hands-on programming and work outside of the once-a-month meeting. Along with larger one-time projects like the Yountville Underpass Mural, Yountville Arts programs and events include the following:

Public Art Walk
Currently has 26 rotating sculptures and twelve (12) sculptures owned by the Town.

Gallery at the Community Center
Six shows per year that include an opening reception and daily gallery hours.

Literary Events
Yountville Out Loud
Partnership Author Events with local authors
Poetry Events with the Napa County Poet Laureate
Bookmark Stories Contes
Various other classes and programs
Yountville Art, Sip and Stroll
Largest Visual Arts Event in the Napa Valley
58 Artists with over 4,000 attendees
Marketing
Production of the Art Walk Map 3 Times Per Year
Bi-Monthly E-Newsletter
Website Updates
Social Media
FAM Tours
Local print, television and radio outreach
Performing Arts Subcommittee
Music in the Park Band Selection
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Parks & Recreation - Yountville Arts Program
Department Expenditures
General Fund Department 01-5415
153
MC lineup for Music in the Park
Legacy Roundtable Project
Scarecrow Contest
Holiday decor at Community Center Plaza.

Napa Valley Mustard Celebration
Participation in this Napa Valley Wide initiative
Gallery Show and Reception
Find Your Hearts Events
Biennial Budget Goals and Objectives
Funding the .50 FTE Recreation Coordinator to support Yountville Arts.

Decrease in part time budget due to addition of the Recreation Coordinator assigned to arts.

Increasing programming budget to support expansion of events.

Budget Insights
The Town of Yountville General Fund will subsidize Yountville Arts programming by $98,766 in Fiscal Year 2024/25 and $107,430 in Fiscal Year 2025/26.

We do not budget for revenue or expense for artwork sold. When a sale does occur, the revenue is greater than the expense (payment to the artist). At the end of the fiscal year, the net funds raised by art sales moves into the Arts Fund in the TOYCF.

Increase Full-Time Staffing costs for additional support through .50 FTE of a Recreation Coordinator.

Increase in Other Supplies and Materials as well as Marketing due to expansion of arts programming.

Department Expenditures
Personnel
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Salaries - Full Time $6,261 $9,362 $7,127 $7,127 $33,226 $36,632 Salaries - Part Time $2,039 $6,684 $18,000 $18,000 $5,500 $5,775 Overtime $131 $279 $400 $400 $350 $368
Medicare & Fica $243 $641 $364 $364 $903 $973
Deferred Compensation $0 $481 $475 $475 $2,326 $2,565
Health Insurance $1,285 $1,749 $1,184 $1,184 $17,528 $19,281 Dental Insurance $104 $219 $72 $72 $1,060 $1,113
Vision Insurance $0 $0 $50 $50 $250 $250
Life/Disability Insurance $65 $112 $71 $71 $476 $490
Cell Phone Allowance $96 $100 $96 $96 $480 $480
Other Employee Reimbursement $60 $20 $60 $60 $300 $300
Technology Stipend $0 $90 $0 $0 $0 $0
Pers Employer Rate $472 $661 $547 $547 $4,160 $4,579
Allocated PRSP- Payment to Trust $0 $684 $339 $339 $1,662 $1,832 Allocated OPEB - Payment to Trust $0 $684 $170 $170 $665 $733 Allocated Liability Insurance $419 $484 $436 $391 $2,350 $2,820 Allocated Wrkrs Comp Insurance $192 $193 $172 $159 $954 $1,145 TOTAL $11,366 $22,446 $29,564 $29,506 $72,190 $79,336
154
Supplies & Services
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Other Supplies & Materials $11,278 $18,516 $17,000 $17,000 $37,650 $39,990 Postage & Printing $5 $0 $0 $0 $0 $0
Advertising $10,511 $13,605 $15,450 $15,450 $19,550 $20,490 Equipment Rental $23,609 $29,269 $34,000 $34,000 $31,500 $33,075 Allocated IT Costs $559 $657 $1,260 $1,260 $1,030 $1,030 Conference & Travel $340 $2,502 $4,500 $4,500 $4,000 $4,000 Art Sales Commission $41,692 $19,048 $0 $12,800 $0 $0
Contract Services $10,983 $6,656 $12,800 $12,800 $12,200 $12,810 TOTAL $98,977 $90,253 $85,010 $97,810 $105,930 $111,395 Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Yountville Arts Programs $110,344 $112,699 $114,574 $127,316 $178,120 $190,731 TOTAL $110,344 $112,699 $114,574 $127,316 $178,120 $190,731 Program Revenue
$ 63,400 $ 66,862 $ 61,500 $ 61,500 $ 79,150 $ 83,150
75,027 20,263 0 16,845 0 0
$ 138,427 $ 87,126 $ 61,500 $ 78,345 $ 79,150 $ 83,150
(3804) Art Donations/Comm
(3807) Art Sales
Total
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Full-Time Staff Allocations*
2021/2022 Actual 2022/2023 Actual 2023/2024 Actual 2024/2025 Proposed 2025/2026 Proposed Facility & Event Specialist 0.1 0 0 0 0
Information Systems Administrator 0 0.056 0 0 0
Recreation Coordinator 0 0.1 0.1 0.5 0.5
TOTAL 0.1 0.156 0.1 0.5 0.5
*A new "Recreation Coordinator" position was added 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 Parks & Recreation - Yountville Arts Programs Department focuses on two of the six Town Strategic Plan Critical Success Factors:
155
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156
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
157
Aggregate Water Funds Summary
Provides an aggregated view of all estimated revenues and expenditures to maintain the Town's Water Utility Enterprise.
158
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
159
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 160
Water Utility Operating Fund Summary
Summary overview of revenues and expenses related to water utility operation, distribution, purchases, and conservation.

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161
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
162
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 $899,084 163
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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164
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
165
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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166
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
$733,500 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
167
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-0019) 1MG Well Water Tank/Pump
station & Transmission Main $0 $0 $0 $0 $0 $250,000
(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 $0 (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 $689,000 168
Summary of Fund Balance Activity
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169
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
170
Summary of Fund Balance Activity
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171
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.

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 Summary of Fund Balance Activity
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Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Water Connection Impact Fee Fund
Enterprise Fund 58
172
Wastewater Utility Enterprise Fund Descriptions
Wastewater Utility Operating Fund (62)
Accounts for wastewater revenue from user fees, operating expenses for collection of wastewater from customers and treatment of wastewater, including that which is sold as reclaimed water. The two operating expenditure departments are:

Wastewater Utility Collection System Operations 62-4510 Wastewater Treatment Operations 62-4515
Wastewater Treatment Capital Fund (63)
Accounts for wastewater treatment plant capital improvements & acquisition of major equipment - costs are shared equally with the Veterans Home, with the Town's share of the funding generated by the wastewater operating revenue.

Wastewater Collection Capital Fund (64)
Accounts for capital improvements of the Town's sewer collection system and related major equipment funding generated by wastewater operating revenue.

Sewer Connection Impact Fee Fund (65)
Accounts for fees charged on residential & commercial development - funds allocated for capital infrastructure projects.

Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Wastewater Utility Funds Summary
173
Aggregate Wastewater Expenditures Summary by Category
Total expenditures including personnel, supplies, and services, capital outlay, debt service, and depreciation expenses.

Aggregate Wastewater Funds
Total Revenues and Expenditures
174
Wastewater Utility Operating Fund Summary
Wastewater Utility Operating Revenue by Category
$ 2,277 $ 16,578 $ 7,500 $ 7,500 $ 7,500 $ 7,500
-32,970 -22,000 0 0 0 0
427,403 473,046 485,000 485,000 505,200 533,400
139,686 151,733 155,200 155,200 167,400 176,400
148,578 161,305 165,000 165,000 177,000 186,000
110,650 79,500 97,000 97,000 125,000 125,000
92,872 103,806 101,300 101,300 116,400 122,400
249,702 269,725 264,000 264,000 278,400 294,000
512,652 526,688 513,500 513,500 570,000 603,960
400,598 437,862 750,000 750,000 800,000 850,000
208 0 0 0 0 0
1,250 2,925 6,000 6,000 6,000 6,000
$ 2,052,905 $ 2,201,168 $ 2,544,500 $ 2,544,500 $ 2,752,900 $ 2,904,660 (3301) Interest Income
(3302) Investment Market Adjustment
(3610) Residential
(3611) Multi Residential
(3612) Mobile Home
(3642) Sale Reclaimed Water
(3650) Low
(3651) Medium
(3652) High
(3655) WW Treatment-Veterans Home
(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 Powered by OpenGov
175
Department Overview
The Wastewater Collection System Operations accounts for the operation and maintenance of 9.5 miles of gravity sewer collection system pipelines under the streets of the Town and the Force Main to the Wastewater Reclamation Facility (WWRF). All wastewater generated in Town drains by gravity to the Peter J. Bardessono Memorial Pump Station located at the southeastern corner Town limits where it is then pumped to the Wastewater Reclamation Facility (WWRF) located at the Corporation Yard for treatment.

The Wastewater Collection System consists of:

9.5 miles of gravity sewer collection pipeline in Town
772 sewer lateral connections

0.75 miles of force main from the pump station to the WWRF The Utility Operations staff maintains the Town’s collection system. Maintenance operations include the use of equipment such as a vacuum/jet truck and push style video camera system to facilitate the regular maintenance of the pipeline system. The collection system is hydro-cleaned annually with specific sections being cleaned on an as-needed basis to allow for efficient and effective operations.

The Town operates the collection system under the current Sewer System Management Plan (SSMP) which includes sections on Sanitary Sewer Overflow (SSO) Emergency Response Plan and the Fats, Oils and Grease (FOG) Program. The individual sections of the SSMP are reviewed for compliance as needed every two years. As a part of our ongoing education outreach, staff meets with restaurant operators and their staff to explain the importance of keeping FOG out of the collection system.

Funding is provided through rate payer user charges (wastewater utility fee) and interest income. 695 residential customers are billed a flat rate and 77 commercial customers are billed based on the type of effluent generated and the volume of water used. There is one external customer (Domaine Chandon) located in unincorporated Napa County that is served with a separate service agreement.

Biennial Budget Goals and Objectives
Actively monitor Fats, Oils and Grease (FOG) and other waste discharges from restaurants.

Continue to pursue and track training opportunities for professional, personal, and safety-related topics. This will include a variety of methods including peer and professional organizations and conferences, online training, and onsite training.

Budget Insights
$5,000 increase in Equipment Maintenance 24/25 budget due to anticipated maintenance needs.

Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Wastewater Utility Collection System Operations
Fund Expenditures
Enterprise Fund 62 Department 4510
176
Department Expenditures
Personnel
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Salaries - Full Time $143,083 $190,604 $210,400 $210,400 $211,887 $227,931 Salaries - Part Time $7,517 $2,595 $2,448 $2,448 $2,877 $3,021 Overtime $1,636 $3,015 $4,000 $4,000 $4,000 $4,200
Medicare & Fica $2,503 $2,918 $3,238 $3,238 $3,293 $3,537 Deferred Compensation $8,944 $12,988 $13,713 $13,713 $15,388 $16,389 Payment-In Lieu Health $635 $587 $600 $600 $600 $600
Health Insurance $23,157 $27,951 $34,413 $33,822 $41,326 $45,458 Dental Insurance $2,023 $2,315 $2,459 $2,459 $2,505 $2,630 Vision Insurance $380 $230 $855 $855 $830 $830
Life/Disability Insurance $1,450 $1,922 $2,170 $2,170 $2,201 $2,267 Tuition Reimbursement $120 $0 $420 $420 $372 $72
Automobile Allowance $801 $804 $804 $804 $780 $780
Cell Phone Allowance $1,366 $1,540 $1,690 $1,690 $1,642 $1,642 Other Employee Reimbursement $242 $536 $1,232 $1,232 $1,206 $1,206 Technology Stipend $0 $509 $315 $315 $468 $270
Pers Employer Rate $15,208 $18,640 $22,743 $22,743 $23,796 $25,646 GASB 68 Pension Expense -$1,631 -$13,755 $0 $0 $0 $0
GASB 75 OPEB Expense -$10,390 -$11,325 $0 $0 $0 $0
Allocated PRSP- Payment to Trust $0 $9,216 $9,734 $9,734 $9,848 $10,560 Allocated OPEB - Payment to Trust $0 $9,216 $4,867 $4,867 $3,940 $4,224 Allocated Liability Insurance $10,114 $11,584 $13,776 $12,383 $15,384 $18,461 Allocated Wrkrs Comp Insurance $4,645 $4,590 $5,452 $5,041 $6,247 $7,496 TOTAL $211,802 $276,681 $335,328 $332,933 $348,590 $377,220 Supplies & Services
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Office Supplies $90 $1,000 $1,000 $1,000 $1,050 $1,105
Other Supplies & Materials $16 $2,293 $2,000 $2,000 $2,100 $2,205 Chemicals $0 $0 $1,500 $1,500 $1,500 $1,500
Postage & Printing $1,162 $2,369 $2,000 $2,000 $2,000 $2,000 Audit & Accounting Services $2,688 $3,331 $3,375 $5,231 $5,000 $5,000 Bank & Fiscal Agent Fees $6,842 $7,995 $8,000 $8,000 $8,500 $8,500 Other Agencies $0 $5,700 $6,000 $6,000 $6,000 $6,000
Facilities/Grounds Maintenance $2,420 $3,324 $20,000 $20,000 $7,500 $7,500 Equipment Maintenance $2,050 $21,165 $19,000 $19,000 $24,000 $26,300 Vehicle Maintenance $2,190 $3,325 $6,500 $6,500 $6,500 $6,500 Utilities - Gas & Electric $22,732 $17,441 $40,000 $40,000 $44,000 $48,400 Allocated IT Costs $15,641 $18,597 $19,600 $19,600 $19,270 $19,310 Conference & Travel $0 $97 $2,500 $2,500 $4,000 $4,000
Meetings & Training $96 $240 $1,000 $1,000 $2,000 $2,000 Dues & Subscriptions $1,372 $1,753 $2,500 $2,500 $2,500 $2,500 Allocated Property Insurance $2,748 $3,888 $4,471 $5,104 $6,126 $7,351 Low Income Subsidy $1,250 $2,925 $6,000 $6,000 $6,000 $6,000 Contract Services $14,936 $26,062 $20,000 $20,000 $21,000 $21,000 TOTAL $76,234 $121,505 $165,446 $167,935 $169,046 $177,171 Capital Outlay
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Machinery & Equipment < $10k $0 $0 $9,950 $9,950 $9,950 $9,950 TOTAL $0 $0 $9,950 $9,950 $9,950 $9,950
Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Wastewater Collection $288,036 $398,186 $510,724 $510,818 $527,586 $564,341 TOTAL $288,036 $398,186 $510,724 $510,818 $527,586 $564,341 177
Full-Time Staff Allocations
2021/2022 Actual 2022/2023 Actual 2023/2024 Actual 2024/2025 Proposed 2025/2026 Proposed Accounting Assistant 0.25 0.25 0.25 0.25 0.25
Administrative Assistant II 0.1 0.1 0.1 0.05 0.05
Administrative Services Director 0.075 0.075 0.075 0.05 0.05 Code Compliance Officer 0 0.125 0.125 0 0
Deputy Public Works Director 0.05 0.05 0.05 0.05 0.05
Engineering Technician 0.05 0.05 0.05 0.05 0.05
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 0 0
Public Works Director 0.05 0.05 0.05 0.05 0.05
Town Manager 0.05 0.05 0.05 0.05 0.05
Utilities Operator I 0 0.15 0.15 0.15 0
Utilities Operator II 0.55 0.4 0.6 0.6 0.75
Wastewater Operations Supervisor 0.1 0.1 0 0.15 0.15
Water Operations Supervisor 0.15 0.15 0.15 0.15 0.15
TOTAL 1.485 1.666 1.71 1.66 1.66
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 Wastewater Collection Systems Operations Department focuses on one of the Town's Strategic Plan Critical Success Factors:

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178
Department Overview
The Wastewater Treatment Operations Division in the Public Works Department accounts for the funding for the operation and maintenance of the Wastewater Reclamation Facility (WWRF). The WWRF treats the wastewater generated by residential and commercial customers of the Town, the Veteran’s Home of California - Yountville (Home), and Domaine Chandon in the unincorporated Napa County.

Facilities for Wastewater treatment operations include the WWRF, storage ponds, and recycled water facilities which include 5.5 miles of recycled water transmission pipeline and the effluent outfall that allows tertiary Title 22 unrestricted and disinfected secondary 2.2 effluent to be discharged to the Napa River per the requirements of the National Pollutant Discharge Elimination System (NPDES) Permit. This permit was renegotiated, renewed, and became effective on December 1, 2020. This document will serve as a regulatory road map for wastewater operations for the next five years.

Approximately 50% of the division’s expenses are paid under the terms of the agreement with the Veterans Home based on flow, solids loading, and strength of influent determined by weekly testing as required in the agreement with the Veterans Home. The remainder of the operating funding is provided through ratepayer service charges and interest income.

The WWRF operation is staffed with a contracted Chief Plant Operator (NapaSan) and four certified Utility Operators in compliance with the permit for the WWRF. The NPDES Permit that is valid for the next five years includes new regulatory requirements for the WWRF. Town staff, with consultant assistance, compile a Report of Waste Discharge (ROWD) and several other documents that make up the annual document package required by the NPDES Permit.

The Town's recycled water users consist of five vineyard customers located in the unincorporated Napa County areas adjacent to Finnell Road and along Silverado Trail, Vintner’s Golf Course and the truck filling station. This is approximately 94% of the total wastewater inflow. The other 6% consists of water in our pond system and water that is discharged to the river under strict permit conditions during periods of high flow.

Biennial Goals and Objectives
Continue with SCADA implementation to link critical processes of the Wastewater Treatment Plant to allow for remote monitoring and operations of the Wastewater Treatment Plant and associated facilities.

Continue development of internal operating policies and procedures.

Develop Asset Management Platform, GIS, and other platforms to improve efficiency and effectiveness.

Budget Insights
Chemicals increases $64,000 in 2024/2025 and another $40,000 in 2025/2026 budget due to the increasing industry costs.
$20,000 increase in 2024/2025 to Equipment Maintenance due to increase maintenance needs and costs for generators and other equipment needed to maintain the Wastewater Reclamation Facility.

Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Wastewater Utility Treatment Operations Fund
Expenditures
Enterprise Fund 62 Department 4515
179
Department Expenditures
Personnel
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Salaries - Full Time $346,702 $499,867 $563,651 $563,651 $658,555 $710,968 Salaries - Part Time $7,517 $2,596 $2,448 $2,448 $2,877 $3,021 Overtime $5,909 $11,355 $15,000 $15,000 $15,000 $15,750 Medicare & Fica $5,916 $7,235 $8,360 $8,360 $9,770 $10,541 Deferred Compensation $21,955 $31,925 $35,802 $35,802 $45,642 $48,856 Payment-In Lieu Health $635 $587 $600 $600 $1,500 $1,500 Health Insurance $85,535 $57,813 $77,772 $76,786 $115,063 $126,570 Dental Insurance $4,258 $4,556 $5,142 $5,142 $6,776 $7,115 Vision Insurance $942 $879 $2,255 $2,255 $2,555 $2,555
Life/Disability Insurance $3,816 $4,843 $5,575 $5,575 $6,824 $7,029 Tuition Reimbursement $120 $0 $600 $600 $552 $252
Automobile Allowance $1,692 $1,644 $1,644 $1,644 $1,680 $1,680 Cell Phone Allowance $3,627 $3,908 $4,378 $4,378 $4,954 $4,954 Other Employee Reimbursement $916 $1,829 $3,367 $3,367 $3,845 $3,845 Technology Stipend $0 $1,139 $405 $405 $1,728 $1,260
Pers Employer Rate $35,184 $42,754 $56,832 $56,832 $68,324 $73,949 Allocated PRSP- Payment to Trust $0 $24,798 $25,512 $25,512 $30,387 $32,679 Allocated OPEB - Payment to Trust $0 $24,798 $12,756 $12,756 $12,155 $13,072 Allocated Liability Insurance $30,749 $32,363 $35,746 $32,128 $46,595 $55,914 Allocated Wrkrs Comp Insurance $14,122 $12,850 $14,147 $13,078 $18,920 $22,704 TOTAL $569,593 $767,739 $871,990 $866,317 $1,053,702 $1,144,214 Supplies & Services
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Office Supplies $1,145 $1,909 $1,500 $1,500 $1,500 $1,500 Other Supplies & Materials $5,629 $12,680 $8,700 $8,700 $12,500 $12,500 Chemicals $74,050 $127,053 $177,000 $177,000 $241,000 $281,000 Postage & Printing $1,882 $3,469 $2,500 $2,500 $2,500 $2,500 Audit & Accounting Services $2,688 $3,331 $3,375 $5,231 $5,000 $5,000 Bank & Fiscal Agent Fees $6,842 $7,995 $8,000 $8,000 $8,500 $8,500 Other Agencies $30,730 $52,225 $52,500 $52,500 $47,400 $47,900 Facilities/Grounds Maintenance $516 $3,560 $7,500 $7,500 $20,000 $22,000 Equipment Maintenance $14,556 $54,797 $40,000 $40,000 $60,000 $65,800 Vehicle Maintenance $581 $3,804 $6,000 $6,000 $7,000 $8,000 Utilities - Gas & Electric $152,626 $166,015 $200,000 $200,000 $237,500 $275,000 Allocated IT Costs $45,049 $53,559 $51,710 $51,710 $55,470 $55,590 Conference & Travel $0 $0 $4,500 $4,500 $4,500 $4,500
Meetings & Training $671 $54 $2,500 $2,500 $2,500 $2,500 Dues & Subscriptions $479 $587 $3,500 $3,500 $3,500 $3,500 Allocated Property Insurance $5,497 $7,776 $8,943 $10,210 $12,252 $14,702 Contract Services $181,340 $204,239 $240,000 $240,000 $277,550 $291,565 TOTAL $524,279 $703,053 $818,228 $821,351 $998,672 $1,102,057 Capital Outlay
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Machinery & Equipment < $10k $0 $3,667 $9,950 $9,950 $9,950 $9,950 TOTAL $0 $3,667 $9,950 $9,950 $9,950 $9,950
Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Wastewater Treatment O&M $1,062,020 $1,408,005 $1,700,168 $1,697,618 $2,062,324 $2,256,221 TOTAL $1,062,020 $1,408,005 $1,700,168 $1,697,618 $2,062,324 $2,256,221 180
Full-time Staff Allocations
2021/2022 Actual 2022/2023 Actual 2023/2024 Actual 2024/2025 Proposed 2025/2026 Proposed Accounting Assistant 0.25 0.25 0.25 0.25 0.25
Administrative Assistant II 0.1 0.1 0.1 0.05 0.05
Administrative Services Director 0.075 0.075 0.075 0.05 0.05 Code Compliance Officer 0 0.125 0.125 0 0
Deputy Public Works Director 0.1 0.1 0.1 0.1 0.1
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 0.15 0.15 0.15 Management Analyst II 0.2 0.2 0.2 0.2 0.2
Public Works Director 0.2 0.2 0.2 0.2 0.2
Town Manager 0.1 0.1 0.1 0.1 0.1
Utilities Operator I 0 0.8 0.8 0.8 0
Utilities Operator II 2.3 1.5 2.25 2.25 3.05
Wastewater Operations Supervisor 0.8 0.8 0 0.8 0.8
TOTAL 4.285 4.466 4.51 5.11 5.11
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.

Performance Measures
The Town of Yountville considers it crucial to measure how individual department activity ties into the overall Town Strategic Plan. The Wastewater Treatment Operations Department focuses on one of the Town's Strategic Plan Critical Success Factors:

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181
Department Overview
The Town of Yountville Wastewater Reclamation Facility (WWRF) Capital Recovery Fund is a subsidiary fund of the Wastewater Utility Operating Fund. The Fund accounts for construction, replacement, and modernization of WWRF infrastructure improvements and major equipment.

Funding is provided both by the Veterans Home and the Wastewater Utility Operating Fund.

The Veterans Home contributes a minimum of $50,000 to cover capital costs. The Veterans Home is billed for all expenses exceeding their $50,000 contribution, which is based on 50% of planned capital costs. This is consistent with the agreement between the Town and Veterans Home.

The total Fiscal Year 2024/2025 share of the 50% proposed costs are estimated to be $282,500.

Once the Town secures the USDA low interest loan for the Joint Treatment Plant Modifications Project, and the Veterans Home will have the option to pay their share up front, or participate in the annual repayments per the amortization schedule.

Biennial Budget Goals and Objectives
Construction of Wastewater Reclamation Facility Office Modernization Project (WW-0011).

Seek to acquire a US Department of Agriculture (USDA) long-term, low-interest loan as a funding mechanism for the office modernization project.

Budget Insights
The Town obtained a low-interest loan from the State Water Resources Board for wastewater system improvements for $2,717,196 in June 2014. This year, $164,661 ($156,219 in principal and $8,442 in interest) is budgeted for debt service. The outstanding balance of the loan on June 30, 2025 will be $288,070.

The loan is scheduled to be paid in full in November 2026.

The Town is actively working to obtain alternate funds to supplement the cost of the Emergency Recycled Water Line Repair Project (WW-0042).

Revenue & Transfers In
$ 11,445 $ 75,233 $ 25,000 $ 25,000 $ 20,000 $ 20,000
0 0 2,000,000 0 2,000,000 0
212,450 230,566 240,000 240,000 253,800 267,600
0 0 1,000,000 250,000 1,750,000 0
186,191 246,171 50,000 50,000 282,500 499,750
500,000 50,000 50,000 50,000 75,000 25,000
$ 910,086 $ 601,970 $ 3,365,000 $ 615,000 $ 4,381,300 $ 812,350 (3301) Interest Income
(3431) Federal Grant
(3695) System Replacement Fees
(3800) Miscellaneous Revenue
(3690) Capital Recovery Fees
(3962) Interfund Transfer - WW Utility Ops
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 Wastewater Utility Treatment Capital Recovery
Fund Expenditures
Enterprise Fund 63 Department 4518
182
Expenditures Out

TOTAL EXPENDITURES
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Capital Improvements $131,024 $325,478 $3,931,000 $709,029 $4,649,000 $724,500 Depreciation Expense $241,359 $233,802 $265,000 $265,000 $270,000 $275,000 Principal $147,643 $144,890 $153,307 $153,307 $156,219 $159,187 Principal - Contra Expense -$147,643 -$150,448 $0 $0 $0 $0 Interest $15,266 $17,997 $11,354 $11,354 $8,442 $5,473
TOTAL $387,648 $571,720 $4,360,661 $1,138,690 $5,083,661 $1,164,160 Capital Projects Detail
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Wastewater and Water Reclamation
Projects
(WW-0011) Joint Treatment Plant Office
Modernization $72,021 $171,276 $2,000,000 $40,000 $1,960,000 $0 (WW-0012) SCADA Controls $11,372 $57,792 $0 $0 $0 $0
(WW-0019) Rebuild Sludge Heater & Add
Sludge Mixing System $0 $0 $250,000 $0 $150,000 $0
(WW-0024) Assess & Replace Trickling
Filter Media $0 $0 $0 $0 $0 $30,000
(WW-0027) Design & Construct
Headworks Improvements $0 $0 $40,000 $0 $50,000 $150,000 (WW-0028) Sludge
Handling/Drying/Disposal Improvements $0 $0 $0 $0 $50,000 $200,000 (WW-0031) Paint Wastewater Facilities,
Structures, and Equipment $0 $0 $0 $0 $0 $175,000
(WW-0034) WRF Basin Assessment,
Maintenance, and Repair $0 $0 $500,000 $0 $400,000 $0
(WW-0037) Headworks Grit Screw
Chamber Improvement $0 $0 $25,000 $25,000 $0 $0
(WW-0038) Pond Site Fencing, Grading
and Drainage Improvements $0 $0 $50,000 $50,000 $60,000 $0 (WW-0039) Compliance Analyzers for
SCADA Systems $0 $0 $20,000 $20,000 $45,000 $0
(WW-0040) Consultant to Assess Costs,
Years, and Design for WW Projects $0 $0 $150,000 $0 $0 $0 (WW-0042) Emergency Recycled Water
Transmission Main Repair $0 $66,940 $650,000 $276,000 $1,724,000 $0 (WW-0043) Flare System Installation $0 $0 $100,000 $100,000 $60,000 $0 (WW-0044) Asset Management System $0 $0 $45,000 $45,000 $0 $0 (WW-4021) Plant Equipment
Replacement (2021) $29,057 $0 $0 $0 $0 $0
(WW-4022) Plant Equipment
Replacement (2022) $18,574 $0 $0 $0 $0 $0
(WW-4023) Plant Equipment
Replacement (2023) $0 $29,471 $0 $0 $0 $0
(WW-4024) Plant Equipment
Replacement (2024) $0 $0 $86,000 $138,029 $0 $0
(WW-4025) Plant Equipment
Replacement $0 $0 $0 $0 $90,000 $0
(WW-4026) Plant Equipment
Replacement $0 $0 $0 $0 $0 $94,500
(WW-6024) Annual SCADA Controls
Maintenance $0 $0 $15,000 $15,000 $0 $0
(WW-6025) Annual SCADA Controls
Maintenance $0 $0 $0 $0 $15,000 $0
(WW-6026) Annual SCADA Controls
Maintenance $0 $0 $0 $0 $0 $30,000
(WW-7025) Annual SCADA
Improvements $0 $0 $0 $0 $45,000 $0
(WW-7026) Annual SCADA
Improvements $0 $0 $0 $0 $0 $45,000

WASTEWATER AND WATER
RECLAMATION PROJECTS TOTAL $131,024 $325,479 $3,931,000 $709,029 $4,649,000 $724,500 TOTAL $131,024 $325,479 $3,931,000 $709,029 $4,649,000 $724,500 183
Summary of Fund Balance Activity
184
Department Overview
The Wastewater Collection Capital Improvement Fund is a subsidiary fund of the Wastewater Enterprise Fund. The Fund accounts for acquisition and depreciation of wastewater collection system improvements and equipment. Connection fees and developer fees are sources of revenue for this fund.

Capital Improvement Projects for the Wastewater Treatment Plant are included in Fund 63 Department 4518. On February 20, 2018, Town Council adopted a wastewater rate structure that included a 12% rate increase per year in Fiscal Year 2022/2023. In 2022 the Town hired a rate consultant to prepare a wastewater rate structure for the next five years. On November 15, 2022 Town Council approved the five-year water and wastewater utility rates.

Biennial Budget Goals and Objectives
Allocate funds to Collections Replacement Fund for future wastewater collections system and pump station equipment repair/ replacement.

Complete Annual Inflow and Infiltration Reduction Program (WW-2025 & WW-2026). Fiscal Year 2023/2024 project created an system wide assessment report that will provide a plan for sewer facility improvements to use in upcoming fiscal years.

Allocate funds to the Sewer Main Replacement and Repair Program (WW-3025 & WW-3026).

Budget Insights
$30,088 is budgeted as a transfer to Debt Service Fund 55 to cover the Wastewater Capital proportionate share of the 2020 Direct Placement Financing for the Madison/Yount Sewer Project.

Revenue & Transfers In
$ 2,292 $ 10,305 $ 6,000 $ 6,000 $ 5,000 $ 5,000
17,716 0 0 0 0 0
500,000 150,000 450,000 450,000 125,000 100,000
$ 520,008 $ 160,305 $ 456,000 $ 456,000 $ 130,000 $ 105,000 (3301) Interest Income
(3799) Allocate Impact Fees
(3962) Interfund Transfer - WW Utility Ops
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 - 2025/2026 Wastewater Utility Collection Capital
Improvement Fund Expenditures
Enterprise Fund 64 Department 4519
185
Expenditures and Transfers Out

TOTAL EXPENDITURES
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Capital Improvements $177,804 $379,797 $653,000 $862,651 $253,500 $269,000 Depreciation Expense $69,795 $73,066 $72,000 $72,000 $72,000 $72,000 Interfund Transfer-Debt Svc (2020) $29,755 $29,990 $30,043 $30,043 $30,088 $29,697 TOTAL $277,355 $482,853 $755,043 $964,694 $355,588 $370,697 Capital Projects Detail
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Wastewater and Water Reclamation
Projects
(WW-0032) Safety Net and Safety Hinged
Doors at Hand Well Access $0 $0 $10,000 $10,000 $0 $0
(WW-0033) Pump Station Assessment
and Capacity Evaluation $0 $0 $40,000 $0 $0 $0
(WW-0041) New Vactor Truck $0 $0 $400,000 $400,000 $0 $0 (WW-2023) Inflow and Infiltration
Reduction Program (A-line) $92,773 $370,182 $0 $340,766 $0 $0 (WW-2024) Inflow and Infiltration
Reduction Program (A-line) $0 $0 $95,500 $0 $0 $0
(WW-2025) Inflow and Infiltration
Reduction Program (A-line) $0 $0 $0 $0 $51,000 $0
(WW-2026) Inflow and Infiltration
Reduction Program (A-line) $0 $0 $0 $0 $0 $57,000
(WW-3023) Sewer Main Replacement
and Repair Program $72,526 $0 $0 $0 $0 $0
(WW-3024) Sewer Main Replacement
and Repair Program $0 $0 $93,000 $93,000 $0 $0
(WW-3025) Sewer Main Replacement
and Repair Program $0 $0 $0 $0 $97,500 $0
(WW-3026) Sewer Main Replacement
and Repair Program $0 $0 $0 $0 $0 $102,500
(WW-5023) Pump Station Equipment
Replacement Program $12,505 $9,615 $0 $4,385 $0 $0
(WW-5024) Pump Station Equipment
Replacement Program $0 $0 $14,500 $14,500 $0 $0
(WW-5025) Pump Station Equipment
Replacement Program $0 $0 $0 $0 $90,000 $0
(WW-5026) Pump Station Equipment
Replacement Program $0 $0 $0 $0 $0 $94,500
(WW-8025) Annual SCADA Control
Maintenance, Pump Station $0 $0 $0 $0 $15,000 $0
(WW-8026) Annual SCADA Control
Maintenance, Pump Station $0 $0 $0 $0 $0 $15,000

WASTEWATER AND WATER
RECLAMATION PROJECTS TOTAL $177,804 $379,797 $653,000 $862,651 $253,500 $269,000 TOTAL $177,804 $379,797 $653,000 $862,651 $253,500 $269,000 186
Summary of Fund Balance Activity
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187
Department Overview
The Sewer Connection Impact Fee Fund was established in June 2005 with the adoption of Ordinance No. 362-05 and Municipal Code Section 3.40 to account for impact fees collected for existing and planned sewer system facilities, projects, and infrastructure.

Sewer Connection Impact Fees are collected on new residential and commercial development, conversions, and expansions as provided in Municipal Code Section 3.40.

Biennial Budget Goals and Objectives
Implement any necessary changes to the Sewer Connection Impact Fee amount based on completion of Impact Fee Study.

Allocate any Impact Fees collected.

Budget Insights
Current practice is not to budget impact fees as development is limited in number and timing is difficult to predict.

Revenue & Expenses
$ 0 $ 0 $ 0 $ 0 $ 0 $ 0
17,716 0 0 0 0 0
-17,716 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 Summary of Fund Balance Activity
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Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Sewer Connection Impact Fee Fund
Enterprise Fund 65
188
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
189
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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190
Department Overview
The Public Educational and Government Access Fund (PEG) is a Special Revenue Fund due to its restricted use.

Municipal Code Section 5.16.020 State video franchise fees and public, educational and governmental access fees provide for the collection of PEG funds. Effective August 5, 2010, each State franchisee shall pay a fee to the Town equal to one percent of gross revenues (“PEG access facilities fee”) of that State video franchise holder to support public, education, and governmental access channel facilities within the Town. This fund accounts for collection of PEG revenues and expenditures related to the PEG channel which are restricted for the use of purchase of equipment related to education and government broadcasting.

The State franchise fee required shall be paid to the Town quarterly, in a manner consistent with California Public Utilities Code Section 5860.

Biennial Budget Goals and Objectives
The Town does not have any planned upgrades. The amount budgeted is a placeholder for unexpected equipment failure and the potential need for replacement equipment.

Budget Highlights
This is a declining revenue source due to reduced cable customer base as alternative methods of television programming services are becoming more popular.

Revenue
Data
$ 14,176 $ 18,687 $ 13,500 $ 13,500 $ 14,000 $ 14,000
216 1,139 400 400 500 500
$ 14,392 $ 19,826 $ 13,900 $ 13,900 $ 14,500 $ 14,500
(3022) PEG Fees
(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 Machinery & Equipment >$10k $0 $23,500 $0 $0 $0 $0
Machinery & Equipment < $10k $18,873 $2,310 $5,000 $5,000 $5,000 $5,000 TOTAL $18,873 $25,810 $5,000 $5,000 $5,000 $5,000
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Public Education and Government Access Fund
Special Revenue Fund 21 Department 1012
191
Summary of Fund Balance Activity
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192
Department Overview
In 2016, Town Council approved a Public Art Program Fee to assist in enhancing outdoor public art in the commercial district. This restricted fund ensures that the Town can sustain the development and ongoing maintenance of its outdoor public art assets. This fund is exclusively used for the acquisition, installation, improvement, and maintenance of physical artwork to be displayed in the Town for public view. The revenue deposited into this fund can also be used for the administration of the public art program.

All commercial applicants applying for a building permit are required to pay one percent (1%) of the project valuation as stated on the building permit. Applicants have two (2) options to satisfy the requirement for placement of art by either 1) installing or maintaining public art for public view at 1% of the project valuation, or 2) by paying an in-lieu fee-based on 1% of project valuation into the Public Art Fund administered by the Arts Commission.

The Public Art Program Fee was introduced to Town Council by the Yountville Arts Commission.

The Commission provides vision, leadership, inspiration, and support to artists and their art in Yountville. The Commission believes that public art enhances the quality of life for individuals living in, working in and visiting Yountville.

Biennial Budget Goals and Objectives
Continue to find creative ways to solicit new artists to apply to join the Art Walk.

Budget Insights
This budget is used exclusively for the Yountville Art Walk. As the fund balance grows, Yountville Arts will analyze projects about annual maintenance, artist stipends and installation costs.

Revenues
Data
$ 154 $ 695 $ 400 $ 400 $ 200 $ 200
10,052 11,332 5,000 15,000 7,500 7,500
0 0 0 0 25,000 28,500
$ 10,206 $ 12,028 $ 5,400 $ 15,400 $ 32,700 $ 36,200
(3301) Interest Income
(3113) Public Art Program Fee
(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 Public Art Program Fee Fund
Special Revenue Fund 23 Department 5414
193
Expenditures
Public Art Program Fee Fund 23 Expenditure Budget
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Other Supplies & Materials $5,699 $4,860 $3,500 $3,648 $2,300 $2,000 Advertising $0 $0 $0 $0 $4,500 $4,800
Art Maintenance $0 $0 $1,500 $1,000 $1,500 $1,575
Contract Services $22,331 $24,639 $17,500 $29,983 $27,500 $21,520 TOTAL $28,030 $29,500 $22,500 $34,631 $35,800 $29,895
Summary of Fund Balance Activity
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194
Department Overview
This fund accounts for activity related to grants awarded to the Town for home rehabilitation activity. This program supports home improvement projects for low-income eligible residents and aid them in bringing their homes up to current building code standards. The Home Rehabilitation Program provides qualifying homeowners with zero to low interest loans to complete vital rehabilitation projects. Prior to receiving the loan, the borrower is required to verify eligibility by providing proof of income and proof of home ownership.

In January 2023, the Town was awarded $500,000 to use towards more home rehabilitation projects. The Town entered into an agreement with the Housing Authority of the City of Napa to administer these grants. The Housing Authority markets the program and receives the applications, performs income determinations and eligibility for the assistance, works write ups for the rehab work, manages the projects, processes the grant draw down for the loans funded, performs quarterly and annual reporting, completes annual monitoring of the recipients of the rehab loans, and carries out other administrative tasks.

Homeowners may choose to repay the loan at their leisure, but most often repayments occur at the sale of the property. When the loan is repaid, the money obtained returns to this fund and is then used to finance additional qualifying rehabilitation projects. In this sense, it is a revolving loan program, utilizing grant funds to finance as many rehabilitation projects as possible.

Biennial Goals and Objectives
Work with the Housing Authority of the City of Napa to explore options for increasing utilization of grant funds.

Budget Highlights
The budgeted $100,000 Federal Home Grant revenue and expenditure represent the expected amount of grant revenue the Town will receive and utilize from the $500,000 HOME Grant.

Revenues
Data
$ 171 $ 2,404 $ 1,000 $ 0 $ 0 $ 0
0 0 0 1,200 1,000 1,000
0 0 0 1,100 1,000 1,000
0 10,000 0 0 0 0
79,739 27,796 100,000 0 100,000 100,000
7,231 37,410 0 27,134 0 0
34,464 45,651 0 0 0 0
$ 121,605 $ 123,261 $ 101,000 $ 29,434 $ 102,000 $ 102,000 (3301) Interest Income
(3306) HOME Program Interest Income
(3307) CalHOME Program Interest Income
(3408) CalHome Grant
(3432) Federal Home Grant
(3422) CalGrant Repayment - State
(3423) CalGrant Repayment - Fed
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 Housing Grant Fund
Special Revenue Fund 24 Department 1500
195
Expenditures
Housing Fund 24 Exp
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Federal Home Grant Awards $20,280 $27,599 $100,000 $50,000 $100,000 $100,000 HOME Rental Assistance $26,517 $7,442 $0 $0 $0 $0
TOTAL $46,797 $35,041 $100,000 $50,000 $100,000 $100,000 Summary of Fund Balance Activity
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196
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
Total Expenditures
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
197
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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198
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
199
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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200
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
201
Summary of Fund Balance Activity
202
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
203
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
204
Summary of Fund Balance Activity
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205
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
206
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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207
Department Overview
The Housing Opportunity Fund, also known as the Housing Opportunity Program, was established to support the development of affordable housing units by providing Town funding assistance for affordable housing construction. This effort provides local lower income residents and workers in the hospitality and agricultural industries the opportunity to live in the community in which they work. This program recognizes the desire to have a socio-economically diverse population.

Revenue received from developer paid Housing Fair Share Impact Fees, General Fund transfers, and interest income provide the source of funds for these efforts.

The Town currently has 100 deed restricted affordable housing units. The Town is reaching buildout and there is limited commercial and residential land to build upon. This means that this will be a declining revenue source and there will be very limited funding from fair share fees in current and future years. The current practice is not to budget impact fees as development is limited in number and timing is difficult to predict. When revenue is received, the funds will be used for affordable housing projects and programs in tandem with the funds accounted for in Fund 71.

Biennial Budget Goals and Objectives
Collaborate with official housing developers to sponsor projects.

Identify opportunities to support the Town’s affordable housing goals.

Budget Insights
A budget of $13,400 is included for contribution to local housing advocates, including the Community Action of Napa Valley Homeless Shelter, Napa Valley Community Housing Farmworker Housing Project, and Fair Housing Napa Valley, consistent with the Town of Yountville General Plan Housing Element.

Contract Services budget amount is for continuance of a contract with the City of Napa Housing Authority for housing management services.

This fund is dependent on the General Fund, which has a responsibility under the Housing Element to sustain this program
Revenue & Transfers
Data
$ 495 $ 2,950 $ 1,000 $ 1,000 $ 1,500 $ 1,500
662 254 650 650 650 650
63,000 64,200 73,700 73,700 76,100 78,600
$ 64,158 $ 67,404 $ 75,350 $ 75,350 $ 78,250 $ 80,750
(3301) Interest Income
(3701) Impact Fees
(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 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Housing Opportunity Program Fund
Special Revenue Fund 70 Department 1500
208
Expenditures
Total Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Other Agencies $6,000 $6,000 $13,400 $13,400 $13,400 $13,400 Contract Services $57,000 $58,200 $60,300 $60,300 $62,700 $65,200 TOTAL $63,000 $64,200 $73,700 $73,700 $76,100 $78,600
Summary of Fund Balance Activity
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209
Department Overview
On November 6, 2018, Yountville voters approved Measure S which increased the Transient Occupancy Tax (TOT) by one percent (1%) to support workforce and affordable housing efforts. It is a special tax for funding programs and services related to workforce and affordable housing and may only be used for that purpose, including projects within and outside the jurisdictional boundaries of the Town of Yountville.

You can visit the Town's Measure S Affordable and Workforce Housing Fund 71 website page for more information.

Biennial Budget Goals and Objectives
Town staff will seek opportunities to utilize fund balance to increase affordable and workforce housing within the Town.

Budget Insights
$100,000 budgeted in Contract Services for draft Additional Dwelling Unit (ADU) Forgivable Loan Program. $200,000 budgeted for potential affordable and workforce housing project opportunities.

Revenue
$ 817,043 $ 729,216 $ 647,917 $ 647,917 $ 732,133 $ 754,100 4,465 42,767 25,000 46,000 10,000 10,000
341,001 0 0 0 0 0
$ 1,162,509 $ 771,983 $ 672,917 $ 693,917 $ 742,133 $ 764,100 (3035) Measure S. Affordable Housing
(3301) Interest Income
(3802) Sales Of Property & Equipment
Total
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Expenditures
Measure S Affordable & Workforce Housing Fund 71 Expendit... 2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Purchase of Property & Equip. $336,241 $0 $0 $0 $0 $0
Contract Services $8,236 $0 $100,000 $0 $100,000 $100,000 Infrastructure $0 $0 $0 $0 $200,000 $200,000
Interfund Transfer - Capital Project $0 $0 $0 $3,019,925 $0 $0 TOTAL $344,477 $0 $100,000 $3,019,925 $300,000 $300,000 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Measure S, Affordable and Workforce Housing
Fund
Special Revenue Fund 71 Department 1600
210
Summary of Fund Balance Activity
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211
Department Overview
In 1998, voters approved a half-cent sales tax increase for flood control purposes known locally as Measure A. Napa County and each City and Town within the county used Measure A proceeds generated within their jurisdictional boundaries for projects that were specified in the ballot measure.

For the Town of Yountville, the Measure A could be utilized for:

The Town’s projects eligible for Measure A funding included:

All projects defined above have been completed and Measure A sunset in June 2018. The Town has a small fund balance from the remaining Measure A revenues. This fund will be used to preserve the taxpayers’ investment in the flood protection projects within the mobile home parks and surrounding areas. The funds are a special maintenance account and can only be used for project maintenance within the original scope of approved Measure A projects. This includes the Flood Barrier Wall and improvements performed in Beard Ditch and Hopper Creek for Measure A related projects.

1. Flood protection for the Town’s mobile home parks and surrounding areas; and

2. Hopper Creek and Beard Ditch improvements and restoration for flood protection.

1. Flood Barrier Project for two mobile home parks;

2. Phase I Hydrologic Study of the Hopper and Hinman Creek Watershed;

3. Phase II Hydrologic Study & Design of the Hopper and Hinman Creek Watershed;

4. Hopper Creek Diversion Structure Bank Stabilization;

5. Beard Ditch Bank Repair;

6. Hopper Creek Improvements Project (HOP): HOP 5, HOP 10, Villagio Channel, and Sedimentation Basins.

Biennial Budget Goals and Objectives
Continue to oversee, monitor, and maintain the Floodwall and its related infrastructure system.

Conduct annual training exercise to ensure public works staff and first responders are trained and aware of how to operate the flood barrier.

Conduct annual Floodwall inspection prior to the rainy season to ensure that the wall meets the operational needs as designed.

Utilize fund balance to pay for eligible projects.

Budget Insights
$60,000 is budgeted for the Hydroflush Weirs Program in both Fiscal Years 2024/2025 and 2025/2026. $20,000 is budgeted for eligible Floodwall maintenance in both Fiscal Years 2024/2025 and 2025/2026.

Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Measure A Maintenance Fund
Special Revenue Fund 75 Department 4330
212
Revenues & Transfers
$ 1,462 $ 9,133 $ 4,000 $ 7,900 $ 3,500 $ 3,500
2,145 0 0 0 0 0
$ 3,607 $ 9,133 $ 4,000 $ 7,900 $ 3,500 $ 3,500
(3301) Interest Income
(3420) Measure A
Total
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Expenditures
Measure A Maintenance Fund 75 Expenditure Budget
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Facilities/Grounds Maintenance $0 $0 $20,000 $20,000 $20,000 $20,000 Capital Improvements $0 $0 $55,000 $55,000 $0 $0
Infrastructure $0 $0 $100,000 $100,000 $60,000 $60,000
TOTAL $0 $0 $175,000 $175,000 $80,000 $80,000
Summary of Fund Balance Activity
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213
Department Overview
The Tallent Lane Benefit District was established by Resolution 769 on June 6, 1989. This Benefit District fund was established to provide a funding mechanism to widen Tallent Lane for safety and improved access to at least 16 feet wide. The project costs and easements are to be provided by the property owners abutting Tallent Lane. Unless and until the road is improved to meet current Town standards the road shall remain by General Plan definition a small rural lane.

Biennial Budget Goals and Objectives
Evaluate potential project activities to allow for close-out of this long-standing fund.

Budget Highlights
This fund continues to accrue quarterly interest which increases the fund balance.

Revenue and Expenditures
Data
$ 56 $ 346 $ 175 $ 300 $ 250 $ 250
56 346 175 300 250 250
0 0 0 0 0 0
$ 56 $ 346 $ 175 $ 300 $ 250 $ 250
Revenues
(3301) Interest Income
Expenses
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
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Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Tallent Lane Private Road Benefit District Fund
Special Revenue Fund 95 Department 4305
214
Department Overview
The Mesa Court Drainage Benefit District was established in June of 1989 via Resolution Number 770 to address drainage problems within the geographic area of Mesa Court. The first phase was completed in Fiscal Year 1999 and was financed by new development in the district. The last use of fund resources was in Fiscal Year 2005/2006 for drainage improvements ($10,000).

Biennial Budget Goals and Objectives
Evaluate potential project activities to allow for close-out of this long-standing fund.

Budget Highlights
This fund continues to accrue quarterly interest which increases the fund balance.

Revenue and Expenditures
Data
$ 155 $ 965 $ 400 $ 800 $ 350 $ 350
155 965 400 800 350 350
0 0 0 0 0 0
$ 155 $ 965 $ 400 $ 800 $ 350 $ 350
Revenues
(3301) Interest Income
Expenses
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
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Town of Yountville Fiscal Year 2023/2024 Annual Budget
Mesa Court Drainage Benefit District Fund
Special Revenue Fund 96 Department 4305
215
Department Overview
In 2010, the County of Napa approved Resolution No. 2010-72 which created the Napa Valley Tourism Improvement District (NVTID), a benefit assessment district which includes all incorporated jurisdictions including the Town of Yountville and the unincorporated county. The NVTID levies a self-assessment of 2% of gross revenues on short-term (less than 30 days) room rental revenue on all lodging businesses. The NVTID was initially approved in 2010 for five (5) years and was then extended for an additional ten (10) years in 2015. The assessment revenue must be used for marketing, sales promotions and other tourist serving activities designed to increase tourism and to market the Napa Valley as a tourist, meeting and event destination.

The 2% self-assessment is allocated with 1.5% provided to the Napa Valley Tourism Corporation (NVTC) to administer the valley wide sales and marketing effort and .5% which is allocated to each local jurisdiction for tourism-related expenditures in accordance with the Management Plan in the individual jurisdiction.

The Town collects the 2% NVTID assessment at the same time as it collects the Town’s TOT taxes levied on lodging properties located in the Town. The Town forwards 1.5% to the County of Napa for the regional NVTID distribution and place .5% in the local NVTID-Yountville agency fund administered by the Town of Yountville serving as its fiduciary agent. In accordance with the NVTID Management Plan, the Town in its capacity as tax collector is paid a 1% administrative fee for its cost in collecting and forwarding assessment money and support of the local governing body.

The NVTID-Yountville local governing body is responsible for the development of an annual work plan, budget, approval of expenditures, and appropriate reports to the NVTID, Town of Yountville and County of Napa as may be required. The local governing body consists of four (4) lodging property representatives, one (1) Chamber of Commerce Board of Directors member, one (1) Town of Yountville elected official and the Town Manager or designee.

Biennial Budget Goals and Objectives
Continue to collect and account for the 2% Tourism Improvement Assessment.

Maintain funding for the successful partnerships and marketing programs designed to bring visitors to Yountville in the shoulder season.

Budget Insights
This budget is shown for informational and planning purposes; actual approval of program expenditures are done by the NVTID-Yountville local governing body.

The Town of Yountville serves as the NVTID-Yountville’s fiduciary entity.

Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Tourism Improvement District Assessment Fund
Special Revenue Fund 22 Department 1015
216
Revenues
Data
$ 1,209,223 $ 1,079,240 $ 958,917 $ 986,668 $ 1,083,557 $ 1,116,068 408,521 364,608 323,958 333,333 366,067 377,050
16,341 14,584 12,958 13,333 14,643 15,082
1,039 8,946 1,500 9,000 4,000 4,000
$ 1,635,124 $ 1,467,378 $ 1,297,333 $ 1,342,334 $ 1,468,267 $ 1,512,200 (3040) Tourism Assessment - County
(3041) Tourism Assessment-Local
(3042) Tourism Assessment-Admin
(3301) Interest Income
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 Other Agencies $1,209,223 $1,079,240 $958,917 $986,668 $1,083,557 $1,116,068 Other Community Support $278,839 $313,657 $260,000 $383,000 $550,000 $350,000 Interfund Transfer $16,341 $14,496 $12,958 $13,333 $14,643 $15,082 TOTAL $1,504,403 $1,407,392 $1,231,875 $1,383,001 $1,648,200 $1,481,150 Summary of Fund Balance Activity
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217
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.

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
218
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
219
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
220
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
221
Department Overview
Impact Fees on new residential and commercial developments, conversions, and expansions, were established in June 2005 by Ordinance 362-05 and Municipal Code Section 3.40. Collected fees are accounted for in these funds then transferred to the Capital Projects Fund (50) to support applicable projects when they occur.

The Town is nearing build-out of the community. As such, impact fees will not be a significant revenue source going forward to assist in funding the construction and maintenance of the Town’s infrastructure.

The Impact Fee Funds are as follows:

Civic Facilities Impact Fee Fund (41)
Drainage & Flood Control Impact Fee Fund (42)
Parks & Recreation Impact Fee Fund (43)
Public Safety Impact Fee Fund (44) - closed as a result of 2022 Impact Fee Study Traffic Facilities Impact Fee Fund (45)
Utility Undergrounding Impact Fee Fund (46)
Community Projects Impact Fee (47)
Biennial Budget Goals and Objectives
Collect and allocate Impact Fees from applicable projects during the building permit issuance process.

Budget Insights
The current practice is to not budget impact fees as development is limited in number, potential projects are often unknown, and timing is hard to predict. As the Town is principally built-out Impact Fees remain a declining source of capital project funding.

Civic Facilities Impact Fee Fund 41
The Civic Facilities Impact Fee Fund (Fund 41) was established to account for impact fees collected for existing and planned civic facilities projects and infrastructure. Collections of this fee are to be allocated to the fund that finances approved civic facilities projects.

Data
$ 0 $ 0 $ 0 $ 0 $ 0 $ 0
8,836 0 0 321 0 0
-8,836 0 0 -321 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 Impact Fee Funds
Funds 41 - 47
222
Drainage & Flood Control Impact Fee Fund 42
The Drainage & Flood Control Impact Fee Fund (Fund 42) was established to account for impact fees collected for planned drainage and flood control projects and infrastructure. Collections of this fee are to be allocated to the fund that finances approved drainage and flood control projects.
$ 0 $ 0 $ 0 $ 0 $ 0 $ 0
1,460 0 0 108 0 0
-1,460 0 0 -108 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 Parks & Recreation Impact Fee Fund 43
The Parks & Recreation Impact Fee Fund (Fund 43) was established to account for impact fees collected for existing and planned park and recreation facilities, projects and infrastructure. Collections of this fee are to be allocated to the fund that finances approved parks and recreation projects.
$ 1 $ -1 $ 0 $ 0 $ 0 $ 0
3,380 0 0 297 0 0
-3,379 -1 0 -297 0 0
0 0 0 0 0 0
$ 1 $ -1 $ 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 Public Safety Impact Fee Fund 44
The Public Safety Impact Fee Fund (Fund 44) was closed in Fiscal Year 2023/2024 as a result of the adoption of the 2022 Impact Fee Study and is only included in the Biennial Budget for historical purposes. $ 0 $ 0 $ 0 $ 0 $ 0 $ 0
1,393 0 0 0 0 0
-1,393 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 223
Traffic Facilities Impact Fee Fund 45
The Traffic Facilities Impact Fee Fund (Fund 45) was established to account for impact fees collected for existing and planned traffic facilities, projects and infrastructure. Collections of this fee are to be allocated to the fund that finances approved traffic facilities projects.
$ 0 $ 0 $ 0 $ 0 $ 0 $ 0
13,845 0 0 1,240 0 0
-13,845 0 0 -1,240 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 Utility Undergrounding Impact Fee Fund 46
The Utility Undergrounding Impact Fee (Fund 46) was established to pay for the undergrounding of existing overhead utilities along primary streets. Proceeds of each fee collected are to be allocated to the fund that finances approved utility undergrounding projects.
$ 4,170 $ 2,145 $ 1,000 $ 1,611 $ 1,500 $ 1,500
339 2,145 1,000 1,600 1,500 1,500
3,830 0 0 11 0 0
0 0 112,000 0 45,000 0
$ 4,170 $ 2,145 $ -111,000 $ 1,611 $ -43,500 $ 1,500
Revenues
(3301) Interest Income
(3701) Impact Fees
Expenses
Revenues Less Expenses
Collapse All 2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed 224
Community Projects Impact Fee Fund 47
The Community Projects Impact Fee (Fund 47) was established to replace the Public Safety Impact Fee. Collections of this fee are to be allocated to the fund that finances applicable community projects. $ 0 $ 0 $ 0 $ 0 $ 0 $ 0
0 0 0 0 0 0
$ 0 $ 0 $ 0 $ 0 $ 0 $ 0
Revenues
Expenses
Revenues Less Expenses
Expand All 2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Powered by OpenGov
225
Department Overview
The Capital Projects Fund is used to account for large-scale capital expenditures costing over $10,000 identified in the Town’s rolling Five Year Capital Improvement Program (CIP). This fund is supported through annual contributions from the General Fund, grants, and contributions from other agencies.

Biennial Budget Goals and Objectives
Complete the design and construction the Capital Improvement Projects as listed in the Capital Projects Detail below.

Evaluate future Capital Improvement Projects intended to meet Town Council's goals and objectives.

Capital Projects Impact on Operating Fund
CF-0022 Community Center Enhancements project may have ongoing impacts for the General Fund, such as staff time spent on routine maintenance. These expenditures would be reflected in the General Fund Government Buildings Department 01-4325 in the form of applicable salaries and benefits and necessary maintenance supplies.

CF-0043 Town Hall Landscape and Access may also have impacts on the General Fund in the form of additional landscape supplies and maintenance costs and staff time to care for the enhanced landscape area. This would be reflected in the General Fund Park Maintenance Department 01-4320.

CF-0046 Yountville Commons is a new property aquistion and will require additional staff time spent on routine building and grounds maintenance. This is reflected in the General Fund Government Buildings Department 01- 4325.

Budget Insights
$625,000 in General Fund revenue will be transferred into Capital Projects Fund 50 in Fiscal Year 2024/2025 to support proposed projects and for future grant cost-sharing needs.

A summary of the Capital Improvement Program for Fiscal Years 2024/2025 & 2025/2026 and the Town's FiveYear Capital Improvement Program (CIP) can be found in the last section of the budget document or by clicking on this link.

Details of the Town’s Five-Year CIP can be viewed by clicking this link to the Town’s website Public Works Department page.

Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Capital Projects Fund
Fund 50 Department 6000
226
Revenue & Transfers In
$ 2,127 $ 34,265 $ 10,000 $ 37,000 $ 15,000 $ 15,00
-10,739 -5,898 0 0 0
382,891 14,010 535,000 0 102,600
28,913 1 112,000 0 45,000
4,700 0 0 0 0
500,000 1,100,000 550,000 12,050,000 625,000 425,00
0 0 0 0 100,000
1,997 1,973 1,500 1,500 1,900 1,90
$ 909,889 $ 1,144,350 $ 1,208,500 $ 12,088,500 $ 889,500 $ 441,90 (3301) Interest Income
(3302) Investment Market Adjustment
(3409) Other State Revenues
(3799) Allocate Impact Fees
(3801) Refunds & Reimbursements
(3900) Interfund Transfer
(3929) Interfund Transfer - UVDS Franchise Fees
(3930) Interfund Transfer - Disability Access Fee SB 1186 Total
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Propose Expenditures & Transfers Out
Capital Projects Fund 50 Expenditure Budget
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Designated Contingency $0 $0 $10,000 $5,000 $10,000 $10,000 Capital Improvements $23,100 $23,957 $160,000 $25,000 $0 $0 Buildings & Structures $0 $0 $300,000 $11,742,000 $658,000 $100,000 Infrastructure $382,816 $139,430 $1,696,600 $851,099 $900,540 $248,000 Machinery & Equipment >$10k $27,461 $148,330 $0 $0 $0 $0 TOTAL $433,376 $311,717 $2,166,600 $12,623,099 $1,568,540 $358,000 Capital Projects by Category
Exp - Capital Fund 50 Project by Category (Summary)
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Civic Facilities Projects $0 $148,330 $225,000 $11,607,305 $718,000 $100,000 Community Projects $105,726 $148,157 $544,100 $420,560 $215,040 $134,000 Drainage and Flood Control Projects $0 $5,248 $20,500 $10,000 $21,500 $23,000 Parks and Recreation Projects $177,778 $0 $830,000 $443,234 $170,000 $0 Streets and Transportation Projects $149,872 $9,981 $537,000 $137,000 $434,000 $91,000 Transfers and Other Expenditures $0 $0 $10,000 $5,000 $10,000 $10,000 TOTAL $433,376 $311,716 $2,166,600 $12,623,099 $1,568,540 $358,000 227
Capital Projects Detail
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Civic Facilities Projects
Community Center Enhancements $0 $0 $150,000 $92,000 $158,000 $0 Generator Switch at Community Hall $0 $148,330 $0 $0 $0 $0 Town Hall Landscaping & Access $0 $0 $75,000 $15,305 $60,000 $0 Yountville Commons $0 $0 $0 $11,500,000 $500,000 $100,000 CIVIC FACILITIES PROJECTS TOTAL $0 $148,330 $225,000 $11,607,305 $718,000 $100,000 Community Projects
GIS Mapping Improvements $23,100 $23,957 $160,000 $25,000 $0 $0 Forrester Park/Three Weirs Park ADA
Improvements $23,525 $9,800 $115,000 $100,000 $0 $0
EV Charging Stations $27,461 $0 $0 $0 $0 $0
Installation of EV Charging stations and
Fleet $0 $0 $147,100 $132,960 $67,040 $0
LATA Broadband Development Feasibility
Study $0 $0 $0 $102,600 $0 $0
Energy Resiliency Plan $0 $0 $0 $0 $20,000 $0
ADA Accessibility Improvements $31,640 $0 $0 $0 $0 $0
ADA Accessibility Improvements $0 $114,400 $0 $0 $0 $0
ADA Accessibility Improvements $0 $0 $122,000 $60,000 $0 $0 ADA Accessibility Improvements $0 $0 $0 $0 $128,000 $0
ADA Accessibility Improvements Program $0 $0 $0 $0 $0 $134,000 COMMUNITY PROJECTS TOTAL $105,726 $148,157 $544,100 $420,560 $215,040 $134,000 Drainage and Flood Control Projects
Drainage and Stormwater Control $0 $5,248 $0 $0 $0 $0
Town Wide Drainage and Erosion
Program $0 $0 $20,500 $10,000 $0 $0
Townwide Drainage and Erosion Control
Program $0 $0 $0 $0 $21,500 $0
Townwide Drainage and Erosion Program $0 $0 $0 $0 $0 $23,000

DRAINAGE AND FLOOD CONTROL
PROJECTS TOTAL $0 $5,248 $20,500 $10,000 $21,500 $23,000 Parks and Recreation Projects
New Multi-Use Path from Oak Circle to
Mission $37,897 $0 $0 $0 $0 $0
Restroom Construction at Yountville
Community Park $139,881 $0 $0 $0 $0 $0
Pump House Rebuild Van De Leur $0 $0 $100,000 $0 $0 $0
Vineyard Park Enhancement Project $0 $0 $450,000 $50,000 $150,000 $0 Shade Structure at North Park $0 $0 $150,000 $150,000 $0 $0 Replace Forrester Park Play Surface $0 $0 $0 $0 $10,000 $0 Replace Tot Lot Play Surface $0 $0 $10,000 $10,000 $0 $0 Replace Play Surface at Yountville
Community Park $0 $0 $120,000 $120,000 $0 $0
Big Belly Trash Cans $0 $0 $0 $113,234 $0 $0
Veterans Park Bathroom Awning $0 $0 $0 $0 $10,000 $0

PARKS AND RECREATION PROJECTS
TOTAL $177,778 $0 $830,000 $443,234 $170,000 $0
Streets and Transportation Projects
Annual Street Maintenance and Paving
Program $128,999 $0 $0 $0 $0 $0
Surveys and Monuments $6,344 $9,506 $18,500 $18,500 $19,500 $20,500 Washington Street South Parking Lot $0 $0 $300,000 $100,000 $300,000 $0 Utility Undergrounding Engineering &
Design $0 $0 $200,000 $0 $45,000 $0
New Trail Path Church to Southern Loop $0 $0 $0 $0 $0 $50,000 Mobility Plan $0 $0 $0 $0 $50,000 $0
Traffic Calming Program $3,300 $0 $0 $0 $0 $0
Traffic Calming Program $0 $475 $0 $0 $0 $0
Traffic Calming Program $0 $0 $18,500 $18,500 $0 $0
Traffic Calming Program $0 $0 $0 $0 $19,500 $0
Traffic Calming Program $0 $0 $0 $0 $0 $20,500
Street Light Replacement Program $11,229 $0 $0 $0 $0 $0 228
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed

STREETS AND TRANSPORTATION
PROJECTS TOTAL $149,872 $9,981 $537,000 $137,000 $434,000 $91,000 Transfers and Other Expenditures
Designated Contingency $0 $0 $10,000 $5,000 $10,000 $10,000

TRANSFERS AND OTHER
EXPENDITURES TOTAL $0 $0 $10,000 $5,000 $10,000 $10,000 TOTAL $433,376 $311,716 $2,166,600 $12,623,099 $1,568,540 $358,000 Summary of Fund Balance Activity
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229
Department Overview
The Facilities Repair and Replacement Fund was established in Fiscal Year 2016/2017. The purpose of the fund is to allocate funding, develop a strategic facility plan, and build a reserve fund to cover current and future facility repair and replacement needs.

A strategic facility plan is similar to a capital improvement program encompassing the Town’s owned and/or leased buildings to determine and prioritize each facility’s maintenance needs to ensure that Town Facilities are, and will be, properly maintained. A facilities replacement matrix is prepared to identify scope of work, cost estimates, and schedules for a list of maintenance/replacement projects for all of the Town’s facilities. Capital facilities maintenance projects generally consist of system & component replacement and/or upgrades not just simply maintenance.

Examples of typical facilities maintenance projects for these funds could be replacement or upgrade of building roofing systems, solar/electrical systems, flooring components, HVAC system replacement or other similar projects. These projects will be programmed into the Five-Year CIP and approved by the Town Council as part of the annual budget process.

Biennial Budget Goals and Objectives
Complete the capital facilities maintenance projects as listed in the Capital Projects Detail below.

Evaluate future Capital Improvement Projects intended to meet Town Council's goals and objectives.

Budget Insights
Fiscal Year 2024/2025 projects focus on Town Community Center Gym Maintenance and Improvements.

Fiscal Year 2025/2026 projects focus on Community Center Solar Panel Replacement and Community Center/ and Town Hall Asphalt Maintenance and Repair.

Revenue & Transfers
$ 3,006 $ 23,597 $ 7,500 $ 25,000 $ 10,000 $ 10,000
200,000 350,000 350,000 350,000 50,000 0
$ 203,006 $ 373,597 $ 357,500 $ 375,000 $ 60,000 $ 10,000 (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 Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Buildings & Structures $0 $304,399 $385,000 $369,733 $160,000 $325,250 TOTAL $0 $304,399 $385,000 $369,733 $160,000 $325,250
Town of Yountville Biennial Budget Fiscal Years 2024/2025 - 2025/2026 Facilities Repair & Replacement Fund
Capital Fund 81 Department 6000
230
Capital Projects Detail
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Civic Facilities Projects
(CF-0013) Resurface Community Center
Gym Flooring $0 $39,290 $0 $0 $0 $0
(CF-0024) Repair BBQ Area $0 $0 $45,000 $0 $0 $0
(CF-0026) Replace Roofs on Bus
Shelters $0 $44,154 $0 $0 $0 $0
(CF-0029) Paint Town Hall Interior $0 $42,546 $0 $0 $0 $0 (CF-0032) Exterior Painting of TH $0 $0 $55,000 $55,000 $0 $0 (CF-0033) Community Center/Hall HVAC
Analysis $0 $0 $100,000 $100,000 $0 $0
(CF-0035) Replace Community
Center/Hall & Post Office Gutters $0 $0 $50,000 $50,000 $0 $0 (CF-0036) CC Geothermal Repairs $0 $59,020 $0 $19,753 $0 $0 (CF-0037) Roof Repair Community Park
Restroom $0 $0 $55,000 $55,000 $0 $0
(CF-0038) Sheriff Office Interior
Maintenance & Repairs $0 $0 $50,000 $30,000 $0 $0
(CF-0040) CC CH Solar Panel
Maintenance / replacement $0 $0 $0 $0 $0 $170,000
(CF-0041) CC & TH Asphalt Repairs $0 $0 $0 $0 $0 $150,000 (CF-0044) Bus Stop Replacement $0 $0 $0 $29,980 $0 $0
(CF-0045) Replace Basketball Hoops
Community Center $0 $0 $0 $0 $50,000 $0
(CF-0047) Gym Floor Maintenance
Coating $0 $0 $0 $0 $55,000 $0
(CF-0048) Town Hall Annex Generator
Connection $0 $0 $0 $0 $20,000 $0
(CF-2025) Town Facilities Backflow
Maintenance and Repair Program $0 $0 $0 $0 $35,000 $0
(CF-2026) Town Facilities Backflow
Maintenance and Repair Program $0 $0 $0 $0 $0 $5,250
CIVIC FACILITIES PROJECTS TOTAL $0 $185,010 $355,000 $339,733 $160,000 $325,250 Community Projects
(CP-0022) Community Center Tile &
Drain Replacement $0 $50,000 $0 $0 $0 $0
(CP-0023) Community Center Restrooms
Refurbishment $0 $9,419 $0 $0 $0 $0
(CP-0024) Community Center Restrooms
Counter Replacement $0 $0 $30,000 $30,000 $0 $0
(CP-0025) Community Hall Painting $0 $59,970 $0 $0 $0 $0 COMMUNITY PROJECTS TOTAL $0 $119,389 $30,000 $30,000 $0 $0 TOTAL $0 $304,399 $385,000 $369,733 $160,000 $325,250
Summary of Fund Balance Activity
231
Department Overview
A sound fleet, tools, and equipment replacement and repair plan will ensure that the Town’s necessary vehicles and equipment are properly maintained and replaced in an appropriate timeframe. This fund, established in Fiscal Year 2016/2017, receives a Town Council approved discretionary contribution from the General Fund when resources allow. A Fleet, Tools, and Equipment Repair and Replacement Matrix will identify cost estimates and replacement schedules for the Town’s Fleet. Replacement and significant repair will be programmed into the Five-Year CIP and approved by the Council as a part of the annual budgeting process.

Biennial Budget Goals and Objectives
Continue to provide the necessary vehicles and equipment to Town departments by ensuring appropriate vehicle availability, expedient repairs, aggressive preventative maintenance procedures, and cost productive practices.

Budget Highlights
The Town is planning on replacing its dump truck and bucket truck in Fiscal Year 2024/2025.

The Town is planning on replacing one of its Public Works Chevy trucks in Fiscal Year 2025/2026.

Revenue & Transfers In
$ 3,134 $ 23,377 $ 7,500 $ 24,000 $ 10,000 $ 10,000
0 200,000 200,000 200,000 100,000 0
$ 3,134 $ 223,377 $ 207,500 $ 224,000 $ 110,000 $ 10,000 (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 Expenditures
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Machinery & Equipment >$10k $0 $0 $190,000 $103,596 $265,307 $60,000 Interfund Transfer - General Fund $0 $0 $0 $600,000 $0 $0 TOTAL $0 $0 $190,000 $703,596 $265,307 $60,000
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Fleet, Tools, and Equipment Repair &
Replacement Fund
Capital Fund 82 Department 6000
232
Capital Projects Detail
2021/2022 Actual 2022/2023 Actual 2023/2024 Adopted 2023/2024 Estimated 2024/2025 Proposed 2025/2026 Proposed Community Projects $0 $0 $0 $38,500 $168,405 $0
Parks and Recreation Projects
(PK-0028) Replace 2003 Chevrolet
2500HD $0 $0 $60,000 $60,000 $0 $0
(PK-0029) Replace 2013 Chevrolet
Silverado 1500 $0 $0 $60,000 $3,362 $0 $0

PARKS AND RECREATION PROJECTS
TOTAL $0 $0 $120,000 $63,362 $0 $0
Streets and Transportation Projects
(ST-0025) Replacement Municipal
Operations Truck $0 $0 $70,000 $1,734 $0 $0
(ST-0030) Replace Bucket Truck $0 $0 $0 $0 $96,902 $0
(ST-0031) Replace 2013 Chevy Truck $0 $0 $0 $0 $0 $60,000

STREETS AND TRANSPORTATION
PROJECTS TOTAL $0 $0 $70,000 $1,734 $96,902 $60,000
TOTAL $0 $0 $190,000 $103,596 $265,307 $60,000
Summary of Fund Balance Activity
Fleet Replacement Schedule
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233
Civic Facilities:

Capital Projects Fund (50)
• CF-0022 Community Center Enhancements $158,000
This project will have improvements to the BBQ area
and shade structure installation.
• CF-0043 Town Hall Landscaping and Access $60,000
This project involves installing a new crosswalk to
allow easier access from Humboldt St to Town Hall.

This will also include improvements to the landscaping
fronting Town Hall to make it a more inviting place to
rest.
• CF-0046 Yountville Commons $500,000
The Town purchased the Yountville Elementary
School from the NVSD. This project will be used for
repairs and maintenance of the facilities.

Facilities Repair and Replacement Fund (81)
• CF-0045 Replace Basketball Hoops at Community Gym $50,000 This project will review the mechanical issues of the
existing system and provide a solution and possible
replacement of the basketball hoops.
• CF-0047 Community Center Gym Floor Maintenance Coating $55,000 As part of routine maintenance, the gym floor will
require a seal coat every two years which is included
in this current project.
• CF-0048 Town Hall Generator Annex $20,000
This project will provide a connection to the generator for the annex building so that all of Town Hall Staff can continue working during power outages.
• CF-2025 Town Facilities Backflow Maintenance and Repair Program $35,000
This is a yearly maintenance program to keep the
Town facility backflows functioning correctly.

Measure S Fund (71)
• MS-0046 Yountville Commons (Measure S) $200,000
These funds come from Measure S for the work to be
done at the Yountville Commons.

Total Civic Facilities Projects $1,078,000
234
Community Projects:

Capital Projects Fund (50)
 CP-0028 Installation of EV Charging Stations and Fleet $67,040 This project has been used to purchase 2 GEM
vehicles and the remaining funds will be used to install a fast-charging station at the Wastewater Reclamation
Facility.
 CP-0033 Energy Resiliency Plan $20,000
This project is to hire a consultant to investigate a
micro grid.
 CP-2025 ADA Accessibility Improvements Program $128,000 The Americans with Disabilities Act (ADA) Accessibility Improvements Program is the Town’s program to
improve accessibility at various Town owned and/or
operated facilities.

Vehicle Replacement Fund (82)
 CP-0032 Replacement Dump Truck $168,405
The Dump truck is at the end of its service life and
needs to be replaced.

Total Community Projects $383,445
235
Drainage & Flood Control:

Capital Projects Fund (50)
 DF-2025 Town Wide Drainage and Erosion Control Program $21,500 This is an annual program that addresses minor
flooding, nuisance flooding/ponding on streets, and
similar drainage issues.

Measure A Fund (75)
 DF-3025 Hydroflush Weirs and Floodwall Operation Program $60,000 This project is to clean out debris from the Finnell Weir to Beard Ditch so that water will flow properly during
the rainy season.

Total Drainage & Flood Control Projects $81,500
236
Parks and Recreation:

Capital Projects Fund (50)
 PK-0032 Vineyard Park Enchantement Project $150,000
This project will include new: prefabricated restroom
with a larger capacity, picnic benches/tables,
bleachers to watch tennis/pickleball, water fountains,
expanded paths, and landscaping.
 PK-0036 Replace Forrester Park Play Surface $10,000
The play surface is nearing the end of its service life and needs to be replaced before it becomes unsafe.
 PK-0039 Veterans Park Bathroom Awning $10,000
The sun heats up the metal on the restroom door
handles and drinking fountain. The awning will make
using the facilities more comfortable.

Total Parks and Recreation Projects $170,000
237
Streets & Transportation Projects:

Capital Projects Fund (50)
 ST-0004 Surveys and Monuments Book $19,500
It is beneficial to the Town, residents, and businesses to maintain a current Surveys and Monuments Book.

This requires the work of a licensed Surveyor. The
Town requires survey for Town-own projects as well.

This program will provide the resources needed to
conduct these surveys.
 ST-0027 Washington Street South Parking Lot $300,000
The open space at the south end of Veterans
Memorial Park has been used for parking, material
storage, and contractor staging. This project will pave and strip the area to increase the amount of parking.
 ST-0029 Utility Undergrounding Engineering and Design $45,000 This project will focus on undergrounding our utilities on Mulberry St from Washington St to Heather St.
 ST-0035 Mobility Plan $50,000
This will make a master plan for bicycle, pedestrian,
golfcart, wheelchair, etc.
 ST-4025 Traffic Calming Program $19,500
This program addresses various traffic calming needs
and issues throughout the Town. This program may be
used in concert with other projects and programs.

Vehicle Replacement Fund (82)
• ST-0030 Replacement Bucket Truck $96,902
The preferred new version will be a smaller (and less
expensive) truck that can meet the needs of the Muni
Ops Manager without the larger more expensive type
of equipment currently in use.

Measure T Fund (25)
 MT-3025 Annual Street Maintenance and Paving Program $550,000 The Annual Street Maintenance Program is the Town’s
primary program for paving and repair of public streets throughout the Town. This program is entirely funded
using Measure T sales tax funds and no General Fund
is used for the paving program.
238
Gas Tax Fund (20)
 GT-3025 Paving Projects – Plan, Specs, and Engineering $90,000 This program receives funds via Gas Taxes collected
by the State. This program will be used along with the
Annual Paving Program (MT-2025) to provide
adequate funding for the Town’s annual paving
projects. No General Funds are used for this program.

SB1 Fund (26)
 SB-6025 Curb, Gutter, & Sidewalk Replacement $68,000
This program provides Sidewalk, Curb, and Gutter
improvements and modifications throughout Town.

This program uses SB1 funds for this work. No
General Funds are used for this program.

Total Streets & Transportation Projects $1,238,902
239
Wastewater & Water Reclamation Projects:

Wastewater Treatment Capital Recovery Fund (63)
 WW-0011 Wastewater Reclamation Facilities Office Modernization Project $1,960,000
The office space modernization project for the
wastewater building will include new ADA compliant
spaces and restrooms (and locker rooms) which are
required under current law. There will also be
expansion of the original building to accommodate the
equipment and staff.
 WW-0019 Clean Digester $150,000
This project will be two-fold; first, completely rebuilding the aging sludge heater and second, install
improvements to the mixing system to make a more
efficient process.
 WW-0027 Design Headworks Improvements $50,000
The project to update the Headworks will improve
efficiency and productivity and help the plant continue to meet the operating conditions as required under our
permits.
 WW-0028 Sludge Handling/Drying/Disposal Improvements $50,000 Due to changes in regulations allowing the use of the
disposal of the organic matter the Town will evaluate
and improve our drying process.
 WW-0034 Water Reclamation Facility Master Plan $400,000 Best business practice is to ensure that the Basins are operating correctly and are not damaged or leaking.

This will ensure that the Town is following both federal and state regulations.
 WW-0038 Pond Site Fencing, Grading, and Drainage Improvements $60,000
This project will help to prevent ponding, allowing the water to drain. The new fencing will help protect Town
property such as the solar panels that are on the pond
grounds.
 WW-0039 Compliance Analyzers for SCADA System $45,000 The compliance analyzers need to be replaced to
keep the system functioning correctly.
240
 WW-0042 Recycled Water Transmission Main Repair $1,724,000 Recently there was a leak in our recycled water
transmission line. This leak is underwater at the Napa
River and must be repaired. This project will be difficult due to the location and the costs will be equally shared with the Veterans Home.
 WW-0043 Flare System Installation $60,000
The process in treating wastewater produces gases
that must be delt with. Flare systems are a vital part of keeping the digester in proper working order and
providing a safe environment for the Town staff. The
flare will safely dispose of hazardous gases produced
by the plant.
 WW-4025 Plant Equipment Replacement Program $90,000
This program will continue building a fund balance for
future projects.
• WW-6025 SCADA Control Maintenance $15,000
The Town has invested in our SCADA system so that
we can monitor and quickly solve issues far easier.

The program will be used to maintain and fix routine
issues.
• WW-7025 SCADA Improvements $45,000
This program is for the upgrading and improving our
SCADA system so that we stay within current
regulations.
241
Wastewater Collection Capital Fund (64)
 WW-2025 Inflow & Infiltration Reduction Program $51,000 The program will use prior video camera work as a
critical portion of a system wide Inflow/Infiltration Study to reduce and eliminate inflow and infiltration. This will be accomplished by replacement and remediation of
sewer mains, laterals and manholes as needed.
 WW-3025 Sewer Main Replacement and Repair Program $97,500 This program will continue building a fund balance for
future projects.
 WW-5025 Pump Station Equipment Replacement Program $90,000 This program will continue building a fund balance for
future projects.
 WW-8025 SCADA Control Maintenance Pump Station $15,000 This program will be used for the routine maintenance
and repair required to keep the SCADA system
running correctly.

Total Wastewater & Water Reclamation Projects $4,902,500 242
Water Distribution Projects:

Water Utility Capital Improvements Fund (60)
 WA-0020 Water System Inter Tie Projects $120,000
This project will create tie ins at various locations
throughout Town. This will help minimize the number
of residents that will be impacted if there is an issue with the water main and needs to be shut off for
repairs.
 WA-0023 Replacement Utility Truck $100,000
The current truck is at the end of its service life. The new truck will have 4-wheel drive to be able to access
hard to reach areas.
 WA-0026 Active Chlorine Monitoring Equipment at Well $25,000 Active chlorine monitoring equipment will allow the
Town to use the well in more situations.
 WA-0027 Lateral Lead Testing and Assessment $250,000
Due to new regulations the Town is now required to
test the private laterals and homes for lead.
 WA-0028 Chlorine Residual Monitoring PRV’s Finnell and Town Hall $50,000
This monitoring will allow the Town to check the
chlorine levels to ensure the water is safe to drink.
 WA-2025 Water Meter Replacements $33,500
This program is to replace the Water Utility system’s
826 water meters. Water meters have a 5-8 year life
span. This program will provide a replacement fund
and at the appropriate time replace those meters that
are older and possibly providing inaccurate readings
and incorrect billing.
 WA-3025 Main and Service Lateral Replacement Program $45,000 This program is for the design of the replacement and
repair of the domestic water lines.
 WA-4025 Hydrant & Main Flushing with No-Des $60,000
It is considered a best management practice to flush
water out of water mains to remove silt and other
impurities Best Management Practices call for periodic
243
flushing to remove these impurities from the system.

No-Des allows this to be done without wasting water.
 WA-5025 Hydrant Repair and Replacement $35,000
Fire Hydrant repair and replacement is considered a
Best Management Practice for a well-maintained water
distribution system.
 WA-6025 SCADA Maintenance $15,000
This program will be used for the routine maintenance
and repair required to keep the SCADA system
running correctly.

Total Water Distribution Projects $733,500
Contingency $10,000
Total 2024/2025 Capital Projects $8,597,847
244
Civic Facilities:

Capital Projects Fund (50)
• CF-0046 Yountville Commons $100,000
The Town purchased the Yountville Elementary
School from the NVSD. This project will be used for
repairs and maintenance of the facilities.

Facilities Repair and Replacement Fund (81)
• CF-0040 Community Center/Hall Solar Panel Maintenance $170,000 The Town owns and operates the solar panels on the
roof of the Community Center and Community Hall.

This maintenance will ensure that the panels operate
at capacity.
• CF-0041 Community Center and Town Hall Asphalt Repairs $150,000 Routine maintenance and repair help to increase the
life span of our parking lots.
• CF-2026 Town Facilities Backflow Maintenance and Repair Program $5,250
This is a yearly maintenance program to keep the
Town facility backflows functioning correctly.

Measure S Fund (71)
• MS-0046 Yountville Commons (Measure S) $200,000
These funds come from Measure S for the work to be
done at the Yountville Commons.

Total Civic Facilities Projects $625,250
245
Community Projects:

Capital Projects Fund (50)
 CP-2026 ADA Accessibility Improvements Program $134,000 The Americans with Disabilities Act (ADA) Accessibility Improvements Program is the Town’s program to
improve accessibility at various Town owned and/or
operated facilities.

Total Community Projects $134,000
246
Drainage & Flood Control:

Capital Projects Fund (50)
 DF-2026 Town Wide Drainage and Erosion Control Program $23,000 This is an annual program that addresses minor
flooding, nuisance flooding/ponding on streets, and
similar drainage issues.

Measure A Fund (75)
 DF-3026 Hydroflush Weirs and Floodwall Operation Program $60,000 This project is to clean out debris from the Finnell Weir to Beard Ditch so that water will flow properly during
the rainy season.

Total Drainage & Flood Control Projects $83,000
247
Streets & Transportation Projects:

Capital Projects Fund (50)
 ST-0004 Surveys and Monuments Book $20,500
It is beneficial to the Town, residents, and businesses to maintain a current Surveys and Monuments Book.

This requires the work of a licensed Surveyor. The
Town requires survey for Town-own projects as well.

This program will provide the resources needed to
conduct these surveys.
 ST-0034 New Path Southern Loop Design $50,000
This project will connect Veterans Memorial Park path
system to the Town wide paths.
 ST-4026 Traffic Calming Program $20,500
This program addresses various traffic calming needs
and issues throughout the Town. This program may be
used in concert with other projects and programs.

Vehicle Replacement Fund (82)
• ST-0031 Replace 2013 Pickup Truck $60,000
The current vehicle has reached the end of its
expected service life and needs to be replaced.

Measure T Fund (25)
 MT-3026 Annual Street Maintenance and Paving Program $560,000 The Annual Street Maintenance Program is the Town’s
primary program for paving and repair of public streets throughout the Town.

Gas Tax Fund (20)
 GT-3026 Paving Projects – Plan, Specs, and Engineering $93,000 This program receives funds via Gas Taxes collected
by the State. This program will be used along with the
Annual Paving Program (MT-2026) to provide
adequate funding for the Town’s annual paving
projects. No General Funds are used for this program.

SB1 Fund (26)
 SB-6026 Curb, Gutter, & Sidewalk Replacement $69,000
This program provides Sidewalk, Curb, and Gutter
improvements and modifications throughout Town.

This program uses SB1 funds for this work. No
General Funds are used for this program.

Total Streets & Transportation Projects $873,000
248
Wastewater & Water Reclamation Projects:

Wastewater Treatment Capital Recovery Fund (63)
 WW-0024 Assess & Replace Trickling Filter Media $30,000 The current filter media was installed nearly fifty years ago before plastics used ultraviolet (UV) inhibitors and is approaching the end of its life cycle.
 WW-0027 Design Headworks Improvements $150,000
The project to update the Headworks will improve
efficiency and productivity and help the plant continue to meet the operating conditions as required under our
permits.
 WW-0028 Sludge Handling/Drying/Disposal Improvements $200,000 Due to changes in regulations allowing the use of the
disposal of the organic matter the Town will evaluate
and improve our drying process.
 WW-0031 Paint Wastewater Facilities, Structures, and Equipment $175,000 This is part of the preventive maintenance to preserve
and extend the service life of the Town infrastructure.  WW-4026 Plant Equipment Replacement Program $94,500
This program will continue building a fund balance for
future projects.
• WW-6026 SCADA Controls $30,000
The Town has invested on our SCADA system so that
we can monitor and quickly solve issues far easier.

The program will be used to maintain and fix routine
issues.
• WW-7026 SCADA Improvements $45,000
This program is for the upgrading and improving our
SCADA system so that we stay within current
regulations.

Wastewater Collection Capital Fund (64)
 WW-2026 Inflow & Infiltration Reduction Program $57,000 The program will use prior video camera work as a
critical portion of a system wide Inflow/Infiltration Study to reduce and eliminate inflow and infiltration. This will be accomplished by replacement and remediation of
sewer mains, laterals and manholes as needed.
249
 WW-3026 Sewer Main Replacement and Repair Program $102,500 This program will continue building a fund balance for
future projects.
 WW-5026 Town Pump Station Equipment Replacement Program $94,500 This program will continue building a fund balance for
future projects.
 WW-8026 SCADA Control Maintenance Pump Station $15,000 This program will be used for the routine maintenance
and repair required to keep the SCADA system
running correctly.

Total Wastewater & Water Reclamation Projects $993,500
250
Water Distribution Projects:

Water Utility Capital Improvements Fund (60)
 WA-0019 1MG Water Tank, Water Main, Design $250,000
This project will include a 1 million gallon water tank with the corresponding needed changes to the water
mains. This will help prevent any possible low water
pressure and mitigate interruptions to our water
service.
 WA-0024 Well Filter Media $50,000
The well filter media has not been replaced since the
construction of the well. It is at the end of the service life and needs to be replaced.
 WA-0029 Chemical Storage Tank for Well 500GAL $50,000 Due to the increase use of the municipal well it is
important to have the chemicals needed to treat the
potable water on site.
 WA-2026 Water Meter Replacements $35,500
This program is to replace the Water Utility system’s
826 water meters. Water meters have a 5-8 year life
span. This program will provide a replacement fund
and at the appropriate time replace those meters that
are older and possibly providing inaccurate readings
and incorrect billing.
 WA-3026 Main and Service Lateral Replacement Program $250,000 This program is for the replacement and repair of the
domestic water lines.
 WA-5026 Hydrant Repair and Replacement $38,500
Fire Hydrant repair and replacement is considered a
Best Management Practice for a well-maintained water
distribution system.
 WA-6026 SCADA Maintenance $15,000
This program will be used for the routine maintenance
and repair required to keep the SCADA system
running correctly.

Total Water Distribution Projects $689,000
Contingency $10,000
Total 2025/2026 Capital Projects $3,407,750
251
TOWN OF YOUNTVILLE 5 YEAR CIP
Project /
Program # Project Name 2024/2025 2025/2026 2026/2027 2027/2028 2028/2029 Total CF-0022 Community Center Enhancements $158,000 $0 $0 $0 $0 $158,000 CF-0040* Community Center/Hall Solar Panel Maintenance $0 $170,000 $0 $0 $0 $170,000 CF-0041* Community Center and Town Hall Asphalt Repairs $0 $150,000 $150,000 $0 $0 $300,000 CF-0042* Post office and Sheriffs Vinyl Tile Replacement $0 $0 $0 $75,000 $0 $75,000 CF-0043 Town Hall Landscaping and Access $60,000 $0 $0 $0 $0 $60,000 CF-0045* Replace Basketball Hoops at Community Gym $50,000 $0 $0 $0 $0 $50,000 CF-0046 Yountville Commons $500,000 $100,000 $0 $0 $0 $600,000 MS-0046** Yountville Commons (Measure S) $200,000 $200,000 $0 $0 $0 $400,000 CF-0047* Community Center Gym Floor Maintenance Coating $55,000 $0 $0 $55,000 $0 $110,000 CF-0048* Town Hall Generator Annex $20,000 $0 $0 $0 $0 $20,000 CF-2025* Town Facilities Backflow Maintenance and Repair $35,000 $5,250 $5,513 $5,788 $6,078 $57,628 $1,078,000 $625,250 $155,513 $135,788 $6,078 $2,000,628 *Use Funds from Fund 81

CAPITAL IMPROVEMENTS PROGRAM
Civic Facilities (CF)
Civic Facilities Totals
This program provides for the approved replacement, maintenance, and function of community facilities to meet for administration, library, recreation, and public safety needs. Town Public Facilities include Town Hall, Community (Town) Center Complex, and the Corporation Yard/ constituting over 75,000 square feet of the community situated on over twelve and a half acres of land.

Civic Facilities projects are primarily funded with Town General Funds in combination with grants and other program or project-specific funds.

Annual allocations based on initial costs projects, equipment, and facilities are made to the respective replacement funds. **Use Funds from Measure S
252
TOWN OF YOUNTVILLE 5 YEAR CIP
Project /
Program # Project Name 2024/2025 2025/2026 2026/2027 2027/2028 2028/2029 Total CP-0028 Installation of EV Charging Stations and Fleet $67,040 $0 $0 $0 $0 $67,040 CP-0031* Replace 2005 Backhoe $0 $0 $250,000 $0 $0 $250,000 CP-0032* Replacement Dump Truck $168,405 $0 $0 $0 $0 $168,405 CP-0033 Energy Resiliency Plan $20,000 $0 $0 $0 $0 $20,000 CP-2025 ADA Accessibility Improvements Program $128,000 $134,000 $141,000 $148,000 $155,500 $706,500 $383,445 $134,000 $391,000 $148,000 $155,500 $1,211,945 *Use Funds from Fund 82
Community Projects Total
Community Projects (CP)

CAPITAL IMPROVEMENTS PROGRAM
The Community Projects category is for projects that are community based or span across several categories, such as Accessibility Improvements, Utility Undergrounding, Side Walk & Tree Grate Improvements, Major Vehicle and Equipment Replacements and Parking Lot Improvements. These projects have broad public benefits that enhance the Town.

Community Projects are primarily funded with Town General Funds in combination with grants and other program or project-specific funds. 253
TOWN OF YOUNTVILLE 5 YEAR CIP
Project /
Program # Project Name 2024/2025 2025/2026 2026/2027 2027/2028 2028/2029 Total DF-2025 Town Wide Drainage and Erosion Control Program $21,500 $23,000 $23,500 $24,675 $0 $92,675 DF-3025* Hydroflush Weirs and Floodwall Operation Program $60,000 $60,000 $60,000 $60,000 $60,000 $300,000 $81,500 $83,000 $83,500 $84,675 $60,000 $392,675
*Funds from Measure A
Drainage and Flood Control (DF)

CAPITAL IMPROVEMENTS PROGRAM
Drainage & Flood Control Totals
The Drainage and Flood Control Program includes maintenance and modification of storm drainage systems and waterways within the Town to manage and reduce the impacts of flooding from the Napa River and Hopper Creek. This category also provides for restoration of streams and reduction of pollutants entering storm drains and streams. The Flood Wall, and several Hopper Creek Diversion projects exemplify the successful Flood Control work completed since inception of the CIP.

Drainage and Flood Control projects are reviewed for coordination with other upcoming Town and potential private development and public utility work to maximize resources by such work. In addition to the creeks, channels and Flood Barrier, the Town maintains the storm drain system that includes storm drain pipe ranging in size from 4 inch to 42 inches in diameter, as well as drop inlets, curb inlets, junction boxes and storm drain manholes. These projects are funded with General Fund, Grants, and the new Measure A Replacement Fund which can only be used to maintain projects previously funded by Measure ‘A’. 254
TOWN OF YOUNTVILLE 5 YEAR CIP
Project /
Program # Project Name 2024/2025 2025/2026 2026/2027 2027/2028 2028/2029 Total PK-0032 Vineyard Park Enhancement Project $150,000 $0 $0 $0 $0 $150,000 PK-0030 Pump House Rebuild Van De Leur $0 $0 $0 $150,000 $0 $150,000 PK-0034 Repair Bocce Court $0 $0 $0 $0 $200,000 $200,000 PK-0036 Replace Forrester Park Play Surface $10,000 $0 $0 $0 $0 $10,000 PK-0038* Replace Park Maintenance Vehicle $0 $0 $0 $0 $60,000 $60,000 PK-0039 Veterans Park Bathroom Awning $10,000 $0 $0 $0 $0 $10,000 $170,000 $0 $0 $150,000 $260,000 $580,000
*Funds from Fund 82
Parks & Recreation Total
Parks and Recreation (PK)

CAPITAL IMPROVEMENTS PROGRAM
The Park and Recreation category is used to address the various recreational needs of residents ranging from active to passive. The Town owns and operates 10 acres of 13 parks, landscape areas, and walking paths in Town including: Veterans Memorial Park, Yountville Community Park, Vineyard Park, Forrester Park, Ven De Leur Park, Oak Circle Park, 3 Weir Park, Hopper Creek Pocket Park, Yount Street Pocket Park, Hopper Creek Path System, Vine Trail Bike Path segments in the Town Limit, Bardessono Park, Bardessono Path, and Heritage Pocket Park.

Work carried out in this category is primarily through programs that address specific needs such as equipment maintenance and replacement, path construction or restoration, and park development.

The Public Works and Parks & Recreation staff’s assessment of the condition of park equipment is updated every few years and is one of the Town’s primary tools for determining the appropriate priorities and methods of park maintenance and improvements to facilities.

Parks and Recreation projects are primarily funded by General Fund revenues, developer impact fees, and grant funding. 255
TOWN OF YOUNTVILLE 5 YEAR CIP
Project /
Program # Project Name 2024/2025 2025/2026 2026/2027 2027/2028 2028/2029 Total ST-0004 Surveys and Monument Program $19,500 $20,500 $21,500 $22,500 $0 $84,000 ST-0026***** Replace Path - Mission St South to Walking Bridge $0 $0 $100,000 $0 $0 $100,000 ST-0027 Washington Street South Parking Lot $300,000 $0 $0 $0 $0 $300,000 ST-0029 Utility Undergrounding Engineering & Design $45,000 $0 $0 $0 $0 $45,000 ST-0030* Replacement Bucket Truck $96,902 $0 $0 $0 $0 $96,902 ST-0031* Replace 2013 Chevy $0 $60,000 $0 $0 $0 $60,000 ST-0033***** Replace Path at Arroyo Grande with Concrete $0 $0 $0 $100,000 $0 $100,000 ST-0034 New Trail Path Church to Southern loop $0 $50,000 $150,000 $0 $0 $200,000 ST-0035 Mobility Plan $50,000 $0 $0 $0 $0 $50,000
MT-3025** Annual Street Maintenance and Paving Program $550,000 $560,000 $570,000 $590,000 $600,000 $2,870,000 GT-3025*** Paving Projects - Plan, Specs, and Engineering $90,000 $93,000 $96,000 $70,000 $73,500 $422,500 ST-4025 Traffic Calming Program $19,500 $20,500 $21,500 $22,500 $23,700 $107,700 SB-6025**** Curb, Gutter, & Sidewalk Replacement $68,000 $69,000 $70,000 $71,000 $75,000 $353,000 $1,238,902 $873,000 $1,029,000 $876,000 $772,200 $4,789,102 *Funds from Fund 82
**MT: Funds come from Measure T Fund 25
***GT: Funds come from Gas Tax Fund 20
****SB: Funds come from SB1 Fund 26
*****MTE: Funds come from Measure T Equivalent Fund 27 (6.67% Fund) Street & Transportation Totals

CAPITAL IMPROVEMENTS PROGRAM
The Streets and Transportation category includes a balance of pedestrian, bicycle and vehicular transportation improvements, including parking. The street improvements emphasize low speed traffic and high pavement quality, rather than rapid vehicle movement.

The Town maintains over eight miles of streets, 224 streetlights, and seven miles of sidewalk and walking paths.

Annual Street Maintenance and Paving Program (MT-3022 and GT-3022) includes all the various streets to be resurfaced that were previously shown as individual products.

Surveys and Monuments (ST-0004) is an annual program to address needs throughout Town, and are guided by the Circulation Element among other decision making tools.

Funding for projects are comprised from several sources including: Gas Tax, TDA 3, State and Federal Highway Programs, and Impact Fees. 256
TOWN OF YOUNTVILLE 5 YEAR CIP
Project /
Program # Project Name 2024/2025 2025/2026 2026/2027 2027/2028 2028/2029 Total WW-0011*
Wastewater Reclamation Facilities Office Modernization
Project $1,960,000 $0 $0 $0 $0
$1,960,000
WW-0019* Clean Digester $150,000 $0 $0 $0 $0
$150,000
WW-0024* Assess & Replace Trickling Filter Media $0 $30,000 $500,000 $0 $0 $530,000
WW-0027* Design Headworks Improvements $50,000 $150,000 $0 $0 $0 $200,000 WW-0028* Sludge Handling/Drying/Disposal Improvements $50,000 $200,000 $0 $0 $0 $250,000
WW-0030* Second Fuzzy Filter Instillation $0 $0 $0 $100,000 $0 $100,000
WW-0031* Paint Wastewater Facilities, Structures, and Equipment $0 $175,000 $0 $0 $0 $175,000
WW-0034* WRF Component Assessment and Repair Plan $400,000 $0 $0 $0 $0 $400,000
WW-0038* Pond Site Fencing, Grading, and Drainage Improvements $60,000 $0 $0 $0 $0 $60,000
Wastewater and Water Reclamation (WW)

UTILITY ENTERPRISE FUND
Sewer main replacement is based on a 40 to 50 year cycle of useful life. Replacing mains on a 40 to 50 year cycle minimizes infiltration from storm events, and allows the sewer system to adapt to changing populations and demands, while also reducing the need for emergency repairs due to plugged, broken or leaking mains. Video Surveys and Smoke Testing have been used in the past to evaluate and prioritize the mains to be replaced by identifying the deficiencies in the system and in the mains to be replaced.

In addition to numerous sewer laterals and cleanouts, the sewer system includes approximately 7.5 miles of sewer collection mains ranging in size from 6 inch to 12 inch diameter pipe, sewer manholes and access points, 0.75 miles of force main to the JTP, and 5.5 miles of reclaimed water lines.

Funding for the treatment plant is shared with the Veterans’ Home by agreement through the Joint Recovery Fund (63). Funding for the collection system and pump station is from sewer rate fees, enterprise fund, and development impact fees. 257
TOWN OF YOUNTVILLE 5 YEAR CIP
WW-0039* Compliance Analyzers and flow meters for SCADA System $45,000 $0 $0 $0 $0 $45,000
WW-0042* Recycled Water Transmission Main Repair $1,724,000 $0 $0 $0 $0 $1,724,000
WW-0043* Flare System Installation $60,000 $0 $0 $0 $0 $60,000 WW-0045 Chemical Tanks at WRF $0 $0 $0 $50,000 $0
$50,000
WW-0046 Pump Station 6" to 8" pipe manifold and meter $0 $0 $0 $0 $350,000 $350,000
WW-0047* New Pump and suction in excess pond $0 $0 $0 $30,000 $0 $30,000
WW-2025 Inflow and Infiltration Reduction Program $51,000 $57,000 $63,000 $66,000 $73,000 $310,000 WW-3025 Sewer Main Replacement and Repair Program $97,500 $102,500 $102,500 $108,000 $113,400 $523,900
WW-4025* Plant Equipment Replacement Program $90,000 $94,500 $94,500 $100,000 $105,000 $484,000 WW-5025 Town Pump Station Equipment Replacement Program $90,000 $94,500 $94,500 $100,000 $105,000 $484,000
WW-6025* SCADA Control Maint. $15,000 $30,000 $15,000 $15,000 $15,700 $90,700 WW-7025* SCADA Imp $45,000 $45,000 $45,000 $45,000 $45,000 $225,000
WW-8025 SCADA Control Maint. Pump Station $15,000 $15,000 $15,000 $15,000 $15,000 $75,000
$4,902,500 $993,500 $929,500 $629,000 $822,100 $8,276,600 *Fifty percent cost share with the Veterans Home
Wastewater / Water Reclamation Totals
258
TOWN OF YOUNTVILLE 5 YEAR CIP
Project /
Program # Project Name 2024/2025 2025/2026 2026/2027 2027/2028 2028/2029 Total WA-0019 1MG Water Tank, Water Main, Design, and Construction $0 $250,000 $4,800,000 $0 $0 $5,050,000
WA-0020 Water System Inter Tie Projects $120,000 $0 $0 $0 $0 $120,000 WA-0022
Clay Valve Rebuild at Finnell Rd and Yount, and Finnell Rd and Yountville XRd $0 $0 $0 $0 $15,000
$15,000
WA-0023 Replacement Utility Truck $100,000 $0 $0 $0 $0 $100,000 WA-0024 Well Filter Media $0 $50,000 $0 $0 $0 $50,000
WA-0026 Active Chlorine Monitoring Equipment at Well $25,000 $0 $0 $0 $0 $25,000
WA-0027 Lateral Lead Testing and Assessment $250,000 $0 $0 $0 $0 $250,000 WA-0028 Chlorine Residual Monitoring PRV's at Finnell and TH $50,000 $0 $0 $0 $0 $50,000 WA-0029 Chem storage tank for Well 500GAL $0 $50,000 $0 $0 $0 $50,000 WA-2025 Water Meter Replacement Program $33,500 $35,500 $37,500 $39,500 $41,500 $187,500 WA-3025* Main and Service Lateral Replacement Program $45,000 $250,000 $0 $0 $0 $295,000
WA-4025 Hydrant & Main Flushing with No-Des $60,000 $0 $0 $0 $60,000 $120,000 WA-5025 Hydrant Repair and Replacement $35,000 $38,500 $0 $40,500 $0 $114,000 WA-6025 SCADA Maint $15,000 $15,000 $15,000 $15,000 $15,000 $75,000 $733,500 $689,000 $4,852,500 $95,000 $131,500 $6,501,500 * The first 3 years were deferred
Water Distribution (WA)

UTILITY ENTERPRISE FUND
Water Distribution Totals
This category provides for replacement and upgrades to the water distribution system, including the water mains, laterals, and the pressure reducing stations (pressure pits) in town and the system on the Yountville Cross Road and Silverado Trail, east of the Napa River.

Water Main Replacement Program (WA-3022): This is the Town’s annual program for replacing its water mains throughout Town. Water main replacement is based on a 50 year useful life cycle of the mains.

Our objective is to replace mains on a 50 year cycle. This allows mains to be replaced before Main or service lateral breaks become a serious issue. This approach allows the Town water system to adapt to changing populations and water demands, while also reducing the need for emergency repairs due to broken or leaking water mains.

In addition to numerous water supply laterals, water meters, check valves and backflow prevention devices, the water system includes nearly seven (7) miles of water line ranging in size from 6 inch to 10 inch diameter pipe, 823 water services (32 of which are outside of Town), plus fire hydrants, gate valves, and two pressure reduction systems connecting the Town water system to the City of Napa and State aqueducts.

Funding is primarily through water user rate fees and limited development impact fees. 259
TOWN OF YOUNTVILLE 5 YEAR CIP
TOTAL $8,587,847 $3,397,750 $7,441,013 $2,118,463 $2,207,378 $23,752,450 Fund 2024/2025 2025/2026 2026/2027 2027/2028 2028/2029 TOTAL CONTIGENCY FUND* $10,000 $10,000 $10,000 $10,000 $10,000 $50,000 CAPITAL FUND $1,558,540 $348,000 $457,500 $467,675 $379,200 $3,210,915 FACILITIES REPAIR & REPLACEMENT $160,000 $325,250 $155,513 $135,788 $6,078 $782,628 FLEET, TOOLS & EQUIPMENT REPLACEMENT $265,307 $60,000 $250,000 $0 $60,000 $635,307 MEASURE A $60,000 $60,000 $60,000 $60,000 $60,000 $300,000 MEASURE S $200,000 $200,000 $0 $0 $0 $400,000
MEASURE T $550,000 $560,000 $570,000 $590,000 $600,000 $2,870,000 SB1 $68,000 $69,000 $70,000 $71,000 $75,000 $353,000
GAS TAX $90,000 $93,000 $96,000 $70,000 $73,500 $422,500 WATER CAPITAL $733,500 $689,000 $4,852,500 $95,000 $131,500 $6,501,500 WASTEWATER COLLECTION $253,500 $269,000 $275,000 $339,000 $656,400 $1,792,900 WASTEWATER TREATMENT AND RECLAMATION $4,649,000 $724,500 $654,500 $290,000 $165,700 $6,483,700 Total* $8,597,847 $3,407,750 $7,451,013 $2,128,463 $2,217,378 $23,802,450 *The TOTAL has $10,000 added to the sum for the contingency funds 260
The following is a list of terms that are used within the budget document and a brief description of their meaning.

Account: A record of additions, deletions, and balances of individual assets, liabilities, equity, revenues, and expenses.

Accounting System: The set of records and procedures that are used to record, classify, and report information of the financial status and operations of an entity.

Adopted Budget: The Town Council approved annual budget establishing the legal authority of the expenditure of funds as set forth in the adopting Council budget resolution.

Annual Comprehensive Financial Report: An annual government financial statement that provides a thorough and detailed presentation of the government’s financial condition.

Appropriation: Money set aside by the Town Council for a specific purpose. Provides designated spending authority to the Town Manager to approve or oversee approval of the appropriated expenditures.

Audit: An annual examination and evaluation of the Town’s accounting system performed by an independent Certified Public Accountant (CPA) to ensure conformity with generally accepted accounting principles. In conjunction with performing an audit, independent auditors normally issue a Management Letter stating the adequacy of the Town’s internal controls as well as recommending improvements to the Town’s financial management practices.

Balanced Budget: When the total of revenues and other financing sources is equal to or greater than the total of expenditures and other financing uses.

Basis of Accounting & Budgeting: A method used to determine when revenues, expenditures, transfers, and the related assets and liabilities are recognized in the accounts and reported in the financial statements. The three basis of accounting for governmental agencies are (1) Cash Basis – when cash is received or paid; (2) Accrual Basis – when the underlying transaction or event takes place; (3) Modified Accrual Basis – revenues are recognized in the accounting period in which they become available and expenditures are recognized in the accounting period in which the fund liability occurred. The Town of Yountville uses a modified accrual basis for our governmental funds and an accrual basis for our enterprise funds.

Budget & Fiscal Policies: General and specific guidelines adopted by the Town Council that govern budget preparation and fiscal administration.

Capital Improvement Program: A rolling multiple-year program for maintaining or replacing existing public facilities and assets and for building or acquiring new ones. The Town of Yountville follows a five-year schedule and the annual budget incorporates the current year of the five-year CIP.

Certificate of Participation: Form of lease-purchase financing used to construct or acquire capital facilities and equipment.

Charges for Service: Revenues collected as reimbursement for services provided to the public.

Consumer Price Index (CPI): A measure of inflation of the price of consumer goods and services.

Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Glossary of Budget Terms
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Debt Service: The payments of principal and interest on bonds and other debt instruments according to a predetermined schedule.

Deficit: An excess of expenditures or expenses over revenues or resources during an accounting period.

Department: An organizational unit of the Town government responsible for carrying out specific functions. In the Town’s structure, certain “departments” are actually divisions of a multipurpose department.

Encumbrances: Commitments against an approved budget to pay funds in the future for a service or item. They cease to be encumbrances when the obligations are paid or terminated. The use of encumbrances prevents overspending and provides budgetary control to the organization.

Expenditure: The actual spending or accrual of funds set aside by an appropriation for goods and services obtained.

Fiscal Year: A 12-month period to which the annual budget applies and financial transactions are recorded. The Town of Yountville’s fiscal year begins July 1 and ends June 30.

Full–Time Equivalent (FTE): The amount of time a position has been budgeted reflecting the amount of time a regular, full-time employee normally works in a year. Full-time employees are paid for 2,080 hours in a year equating 1.0 FTE. A part-time employee who worked 1,040 hours would equate to 0.5 FTE. Elected positions are budgeted but not included in FTE totals.

Fund: An independent fiscal and accounting entity with a self-balancing set of accounts in which the Town records financial transactions relating to revenues, expenditures, assets, and liabilities.

Funds are segregated for the purpose of carrying on specific activities or attaining certain objectives. The fund types used by the Town of Yountville are governmental funds (General, Capital Projects, and Special Revenue), Enterprise Funds (Water Utility and Wastewater Utility) and a Custodial Fund. Note: See Fund Descriptions for a more detailed description of the Town’s funds.

Fund Balance: The excess of a fund’s assets over its liabilities.

GANN Appropriations Limit: Article X111-B of the California State Constitution provides limits regarding the total amount of appropriations in any fiscal year from tax proceeds.

General Fund: The primary operating fund of the Town. All revenues that are not allocated by law or contractual agreement to a specific fund are accounted for in the General Fund and may be utilized for any legitimate governmental purpose.

Generally Accepted Accounting Principles (GAAP): Conventions, rules, and procedures that serve as standards for accounting and the fair presentation of financial statements. The primary authoritative body on the application of GAAP to state and local government is the Governmental Accounting Standards Board.

Governmental Accounting Standards Board (GASB): Ultimate authoritative accounting and financial reporting standard-setting body for state and local governments.

Interfund Transfer: Money transferred from one fund to another to finance the operations of another fund or reimburse the fund for certain expenditures/expenses.

Measure A: An ordinance of the Napa County Flood Protection and Watershed Improvement Authority that imposes a 0.5% Napa County Flood Protection Transactions (Sales) and Use Tax.

Measure S: A voter-approved ordinance of the Town that increased Transient Occupancy Tax by 1%. This special tax is for funding programs related to workforce and affordable housing.

Municipal Code: The document that codifies the Town Council approved ordinances currently in effect. The Code defines Town policy with respect to all areas of municipal jurisdictions and administration.

Ordinance: A formal legislative enactment by the Town Council. It has the full force and effect of law within Town boundaries unless pre-empted by a higher form of law. An Ordinance has a higher legal standing than a Resolution and is typically codified in the Town’s Municipal Code. 262
Other Post-Employment Benefits (OPEB): Post-employment benefits other than pension benefits.

The Town’s OPEB includes post-employment healthcare benefits for employees that meet the vesting requirements.

Public Employees' Retirement System (PERS): State of California’s (CalPERS) public pension system that provides contract retirement and health benefits to government agencies.

PERS Unfunded Actuarially Accrued Liability (UAAL): The Town’s unfunded liability for retirement costs. The unfunded liability is the difference between the accrued liability and the value of the assets in the plan.

Reserve: An account which the Town uses to either set aside funds that it does not need to spend in the current fiscal year or to earmark revenues for a specific future purpose.

Resolution: A special order of the Town Council which has a lower legal standing than an ordinance.

Revenues: Income received by the Town during the fiscal year. Some examples of revenue include taxes, fees, charges for services, and grants.

Special Revenue Funds: A fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes.

Tourism Improvement District (TID): A benefit assessment district created by the County of Napa which includes all incorporated jurisdictions including the Town of Yountville and unincorporated county. The Napa Valley Tourism Improvement District (NVTID) levies a self-assessment of 2% of gross revenues on short term (less than 30 days) room rental revenue on lodging businesses.

Transient Occupancy Tax (TOT): A local tax levied on the occupant of any hotel room in the amount of twelve percent (12%) of the rent charged by the operator. The transient satisfies this tax obligation by paying the tax to the operator.

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The Town of Yountville's accounting system is organized and operated on the basis of funds. A fund is an accounting entity with a self-balancing set of accounts that records cash and other financial resources, liabilities, and residual equities (or fund balances and changes therein). Funds are established for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations.

Funds used in government are classified into three broad categories: governmental, proprietary, and fiduciary.

Governmental funds include activities usually associated with a typical state or local government’s operation (i.e. public safety, general governmental activities).

Proprietary funds are used in governments to account for activities that are operated primarily through user fees, similar to the private sector (i.e. utilities).

Fiduciary funds are used to report assets held in a trustee or custodial capacity for others and therefore cannot be used to support the government’s own programs.

GOVERNMENTAL FUNDS
Includes activities usually associated with the governmental entities’ operation (police, fire, and general governmental functions). The Town’s governmental funds use modified accrual accounting for both financial reporting and budgeting purposes.

General Fund 01:

The General Fund is the chief operating fund of the Town. All general tax revenues and other receipts not allocated by law or some other contractual agreement to other funds are accounted for the General Fund. Expenditures of this fund include the general operating expenses traditionally associated with governments such as administration, finance, engineering, public works maintenance, and public safety.

The Town has opted to charge back allocated costs using the General Fund, rather than establishing separate internal service funds. This methodology is used to budget and allocate costs for goods and services provided Town-wide. The Town has four departments/funds where costs are budgeted and allocated:

1. Information Technology and Telecommunication Department 01-1011: This is a department used to budget and account for the costs for the Town’s computer system, workstations, laptops, software, printers, copiers, and telephone communications. Costs are allocated based on number of devices supported for each operating department.

2. Risk Management Department 01-1103: This department budgets and accounts for the cost of Town’s Risk Management program including liability, property, errors & omissions, employment practices, workers compensation, safety and loss prevention, and safety training utilized by all Town departments. Employee related costs are allocated on the same basis as salaries & benefits.

Property insurance is allocated based on book value of capital assets for General, Water, and Wastewater operating funds.

3. OPEB – Other Post-Employment Benefits Reserve Fund 02: Costs are allocated based on a percentage of full-time salaries. Funds are accounted for in a General Fund sub-fund (02) and are used to pay current retiree health benefits and make payments to prefund the Town’s OPEB liability by making payments to an IRS approved OPEB Trust Fund, which is not included in the budget. The Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Fund Descriptions
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OPEB trust fund is accounted for in the Town’s Comprehensive Annual financial Report as a Custodial Fund.

4. PERS Unfunded Actuarially Accrued Liability Reserve Fund 03: This fund was created to establish a method for planning for and setting aside funds to pay the Town’s unfunded liability for retirement costs. The unfunded liability is the difference between the accrued liability and the value of the assets in the plan.

Emergency Reserve Fund 04:

This fund was created to establish a minimum emergency 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. Current minimum is 20% of General Fund expenditures. Prior to the creation of this fund, the reserve was shown as an allocation of total Fund Balance in the General Fund.

Unanticipated Tourism Revenue Deficits Reserve Fund 05:

This fund was created to establish a minimum revenue stabilization reserve fund. Funds are set aside to ensure the Town could respond to an unexpected drop in tourism-based revenue. Current minimum is 25% of Transient Occupancy Tax revenue. Prior to the creation of this fund, the reserve was shown as an allocation of total Fund Balance in the General Fund.

Utility Enterprise Capital Projects Restricted Fund 06:

This fund was created to establish a General Fund supported reserve to be utilized for funding utility capital projects and repayment of utility capital project related debt.

General Fund Reserve Fund 07:

This fund was created in May 2024 to consolidate the Emergency Reserve Fund 04 and the Unanticipated Tourism Revenue Deficits Reserve Fund 05 into one.

SPECIAL REVENUE FUNDS
Special Revenue Funds are used to account for specific revenues that are legally restricted to expenditure for particular purposes and must be accounted for in a fund separate from the General Fund.

CASp Certification and Training Fund 30: This fund is used to account for Disability Access fees that are charged to Business License applicants as mandated by the California Division of the State Architect. The Town's portion of the revenue is contributed towards ADA projects.

Fire Emergency Services Fund 28: New development is subject to a Fire Emergency Services Impact Fee to offset additional costs of personnel, facilities, and equipment. This fund accounts for those revenues to ensure funds are available for future fire engine replacements.

Housing Grant Fund 24: This fund was established in 2015 to budget and account for CalHome and Federal HOME grant program revenue and expenditures applicable to the Home Rehabilitation Program, which funds home improvement projects for low income eligible residents to bring their homes up to current building code standards.

Housing Opportunity Program 70: This fund was established to support the development of affordable housing units by providing Town funding assistance for affordable housing construction.

Measure A Maintenance Fund 75: This fund was established in Fiscal Year 2018/2019 to account for Measure A revenue and the costs of Flood Wall Barrier maintenance and improvements to Beard Ditch and Hopper Creek.

Measure S Affordable and Workforce Housing Fund 71: This fund was established for revenue received from voter approved Measure S which increased Transient Occupancy Tax by 1%. This special tax is for funding programs related to workforce and affordable housing. 265
Measure T Transportation Improvement Fund 25: This fund was established for revenue received from the Measure T Ordinance (Napa Countywide Road Maintenance Act) that collects a half cent sales tax going toward projects that improve streets, sidewalks, and related street infrastructure improvements.

Measure T Equivalent Fund 27: This fund was established as a requirement of Measure T funding where 6.67% of other monies must be budgeted for Class 1 Bicycle improvements.

Mesa Court Drainage Benefit District Fund 95: This fund was established to correct drainage problems within the area of Mesa Court. The first phase was completed in fiscal year 1999 and was financed by new development in the district.

PEG Fund 21: This fund accounts for collection of public, educational, and governmental (PEG) revenues and expenditures related to the PEG channel which are restricted for use for purchase of equipment related to education and government broadcasting.

Public Art Program Fee Fund 23: In 2016, Town Council approved a new program to assist in enhancing outdoor public art in the Town’s commercial district by a public art program fee. This restricted fund ensures that the Town can sustain the development of its outdoor public art assets.

Road Maintenance and Rehabilitation Act (SB1) Fund 26: This fund was established for revenue received for the Senate Bill 1 Road Maintenance and Rehabilitation Act. Funding from SB1 will help the Town maintain and rehabilitate streets, roads, and transportation infrastructure.

State Gas Tax Fund 20: This fund is used to account for maintenance and capital expenditures associated with street improvement projects. Funding is provided from State Gas Taxes and Traffic Congestion Relief monies that are restricted to street maintenance and related improvements within the Town.

Tallent Lane Benefit District Fund 96: This fund was established to provide safe and improved access to properties fronting Tallent Lane.

Upper Valley Disposal Service Franchise Fee Fund 29: This fund was established 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.

Impact Fee Funds 41 - 47: This fund accounts for revenues and transfers for which the Town has assessed an impact fee including: Civic Facilities, Drainage and Flood Control, Parks and Recreation, Public Safety, Fire Emergency Services, Traffic Facilities, Utility Underground, and Community Projects. Funds are transferred for approved projects in the Town’s capital projects fund.

DEBT SERVICE FUNDS
Debt Service Funds are used to account for the acquisition of resources and payment of principal and interest on general long-term debt of the Town and its related entities. 2017 Lease Revenue Bond Debt Service Fund 54: This fund was established as part of refunding the 2008 Lease Revenue Bonds that were refinanced in 2017, to account for lease revenue bonds issued by the Town’s Financing Authority for the purpose of funding the construction of the Community Center Project.
2020 Lease Revenue Bond Debt Service Fund 55: This fund was established as part of refunding of the 2013 Lease Revenue Bonds that were occured in June 2020.

CAPITAL PROJECTS FUNDS
Capital Project Funds are used to account for the acquisition, construction, and improvement of capital facilities other than those financed by proprietary funds. 266
Capital Projects Fund 50: This fund was established to provide resources for capital projects not fully funded from other sources. This is the primary funding source for most discretionary Town capital projects. Funding sources include transfers from General Fund, grants, impact fees, and reimbursement for locally funded projects, such as those funded by the Town’s share of the county-wide Measure A flood protection tax.

Facilities Repair and Replacement Fund 81: This fund was established to set aside and build fund balance in a designated account to cover large capital costs related to facility repair and or replacement.

Fleet, Tools, and Equipment Repair and Replacement Fund 82: This fund was established to set aside and build fund balance in a designated account to cover large capital costs related to fleet, tools, and equipment replacement.

PROPRIETARY FUNDS
Proprietary Funds are used to account for activities that are operated in a manner similar to a private business enterprise, where a fee is charged to external users to recover the cost of goods and services. The Town’s proprietary funds use accrual accounting for both financial reporting and budgeting purposes. The Town utilizes Proprietary Funds to budget and account for its costs associated with operation of its Water and Wastewater Utility Operations.

Water Utility Enterprise Funds 57, 58, 60 & 61: These funds were established to budget and account for the charges to customers for water services, costs to purchase water delivered from Rector Reservoir from the Veteran’s Home, purchase and maintenance of other acquired water resources, operation and maintenance of the municipal well, and operation and maintenance of the water distribution system in compliance with State and Federal requirements.

Wastewater Utility Enterprise Funds 62, 63, 64 & 65: These funds were established to budget and account for charges to customers for wastewater collections and treatment, the operation and maintenance of the Town’s wastewater collection system, and operation of the Wastewater Treatment Plant in compliance with State and Federal requirements.

CUSTODIAL FUNDS
Custodial funds are used to report assets held in a trustee or custodial capacity for others and therefore cannot be used to support the government’s own programs. Custodial Funds are a type of fiduciary fund used to account for resources held by the reporting government in a purely custodial capacity (assets equal liabilities). Custodial funds typically involve only the receipt, temporary investment, and remittance of custodial resources to individuals, private organizations, or other governmental agencies. The Town has one custodial fund.

Tourism Improvement District Assessment Fund 22: This fund accounts for the countywide 2% assessment on lodging room rentals; 1.5% is passed through to the County of Napa to fund the Napa Valley Tourism Corporation (NVTC); 0.5% is directed to local Yountville efforts administered by the Town under direction of a local Tourism Improvement governing body, NVTID Yountville.

The Town of Yountville has partnered with a consultant from MuniCast to develop a financial forecasting model to be used as a tool for gaining insight into the future of the Town's fiscal health. As this is just a forecasting model projecting revenues and expenditures, these amounts are subject to flex as we determine how best to maximize the accuracy and relevance of this tool.

Below is an example of the information that can be shown using prior fiscal year actuals, current budget assumptions, and forecasted revenues and expenditures. Techniques for projecting revenues and expenditures range from applying estimated CPI percentage increases, entering known increases in costs per contracts and agreements, analysis of historical and industry trends, and best practices.

General Fund Revenues and Expenditures
Five-Year Financial Forecast
(Revenues includes General Fund Transfers In, Expenditures includes General Fund Transfers Out, "A" = Actuals, "B" = Budgeted, "P" = Proposed, "F" = Forecasted) Assumptions for Major Revenues
Transient Occupancy Tax - TOT is the largest revenue source for the Town's General Fund. Fiscal Year 2024/2025 revenue estimate is based on the prior two years actual collections. Fiscal Year 2025/2026 assumes an increase of 3% over the Fiscal Year 2024/2025 estimate. 2% revenue growth assumed in future years.

Sales Tax projection based on sales tax trend data provided by HdL Companies, the Town's sales tax audit consultant.

Property Tax projection reflects a growth factor of 2% which is the maximum inflation allowed per the State Board of Equalization Property Tax Division.

Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Five-Year Financial Forecast
268
Assumptions for Major Expenditures
Salaries and Benefits projections for Fiscal Year 2023/2024 through 2026/2027 are based on the Yountville Employee's Association and Mid-Management & Professional Unit Memorandum of Understanding that was adopted by the Town Council in May 2022. Projections for Fiscal Years 2027/2028 and following are based on standard projected CPI annual increases.

Public Safety projection based on current agreements with Napa County Sherriff and CalFire and expected future increases.

Debt Service payment projections based on amortization schedules. One of the two outstanding debt obligations will be paid in full in Fiscal Year 2026/2027 which will result in about $350,000 of savings annually for the General Fund that can be used for other purposes.

Discretionary contributions to trusts, reserve funds, and capital project funds are minimal in the forecast as they are based on annual General Fund capacity.

Yountville City CouncilMay 21, 2024

Yountville City Council
May 21, 2024