Attachment 2 - Mid-Cycle Update-Biennial Budget FY24-25 and 25-26

Biennial Budget
Mid-Cycle Update
Fiscal Years
2024/2025 and 2025/2026
Town of Yountville
Biennial Budget for Fiscal Years 2024/2025 and 2025/2026 Mid-Cycle Update
Table of Contents

INTRODUCTION
Town Manager’s Budget Message....................................................................... 5 Mission & Vision................................................................................................... 7 Community Summary and Profile........................................................................ 8 Organizational Information................................................................................ 10 GFOA Distinguished Budget Presentation Award.............................................. 13 Budget Adoption Resolution.............................................................................. 14 Appropriations (Gann) Limit Calculation ........................................................... 16 Total Expenditure Budget Summary.................................................................. 17 Estimated Fund Balance Analysis....................................................................... 18 Organizational Chart ......................................................................................... 19 Five Year Financial Forecast............................................................................... 25 Mid-Cycle Biennial Budget Revenue Update..................................................... 26 Mid-Cycle Biennial Budget Expenditure Update ............................................... 29 General Fund Overview & Summary ................................................................. 31

GENERAL FUND
Town Council/Mayor (1001).............................................................................. 33 Non-Departmental (1010) ................................................................................. 34 Information Technology & Communications (1011) ......................................... 35 Community Promotion & Programs (1015)....................................................... 36 Town Manager’s Office (1101) .......................................................................... 37 Finance & Human Resources (1102).................................................................. 39 Risk Management (1103)................................................................................... 41 Town Attorney (1105)........................................................................................ 42 Town Clerk & Communications (1110).............................................................. 43 Planning & Building (2115) ................................................................................ 45 Public Safety – Law Enforcement Services (3200)............................................. 48 Public Safety – Fire & Emergency Medical Services (3201)............................... 49 Public Works Administration & Engineering (4301).......................................... 50 Public Works Streets Maintenance (4305)........................................................ 53 Public Works Parks Maintenance (4320)........................................................... 55 Public Works Government Buildings (4325)...................................................... 57 Parks & Recreation Administration & Services (5405) ...................................... 59 Parks & Recreation Day Camp Programs (5406) ............................................... 62 Parks & Recreation Community Center Operations (5408) .............................. 64 Parks & Recreation Leisure Programs (5410) .................................................... 66 Parks & Recreation Sports Programs (5412) ..................................................... 68 Parks & Recreation Community Events & Programs (5413).............................. 70 Parks & Recreation Yountville Arts Programs (5415) ........................................ 72

TRUST ACTIVITY & RESERVES
OPEB – Other Post Employment Benefits (02-1900)......................................... 74 PERS Unfunded Actuarially Accrued Liability (03-2000).................................... 75 Town of Yountville
Biennial Budget for Fiscal Years 2024/2025 and 2025/2026 Mid-Cycle Update
Table of Contents
Emergency Reserve Fund (04) ........................................................................... 76 Unanticipated Tourism Revenue Deficit Reserve Fund (05).............................. 77 Utility Enterprise Capital Projects Restricted Fund (06).................................... 78 General Fund Reserve Fund (07) ....................................................................... 79

WATER UTILITY ENTERPRISE
Water Utility Operating Fund Summary (61)..................................................... 80 Water Drought Reserve Fund (57-4507) ........................................................... 82 Water Connection Impact Fee Fund (58)........................................................... 83 Water Utility Capital Improvements Fund (60-4500)........................................ 84 Water Utility Operations & Distribution (61-4505)........................................... 86 Water Utility Purchases & Conservation (61-4507)........................................... 88

WASTEWATER UTILITY ENTERPRISE
Wastewater Utility Operating Revenue (62)...................................................... 90 Wastewater Utility Operating Fund Summary (62)........................................... 90 Wastewater Utility Collection System Operations (62-4510) ........................... 91 Wastewater Treatment Operations (62-4515).................................................. 93 Wastewater Treatment Capital Recovery Fund (63-4518)................................ 95 Wastewater Collection Capital Improvement Fund (64-4519) ......................... 98 Sewer Connection Impact Fee Fund (65)......................................................... 100

SPECIAL REVENUE FUNDS
State Gas Tax Fund (20-4305 & 20-6000)........................................................ 101 Public Educational and Government Access Fund (21-1012).......................... 103 Public Art Program Fee Fund (23-5414) .......................................................... 104 Housing Grant Fund (24-1500) ........................................................................ 106 Measure T Transportation Improvement Fund (25-6000) .............................. 108 Road Maintenance and Rehabilitation Act (SB1) Fund (26-6000)................... 110 Measure T Equivalent Fund (27-6000) ............................................................ 112 Fire Emergency Services Fund (28-3201)......................................................... 113 Upper Valley Disposal Service Franchise Fees (29-1016) ............................... 114 CASp Certification and Training Fund (30)....................................................... 115 Housing Opportunity Program (70-1500)........................................................ 116 Measure S Affordable and Workforce Housing Fund (71-1600)..................... 117 Measure A Maintenance Fund (75-4330)........................................................ 118 Tallent Lane Private Road Benefit District Fund (95-4305) ............................. 120 Mesa Court Drainage Benefit District Fund (96-4305) .................................... 121

CUSTODIAL FUND
Tourism Improvement District Assessment Fund (22-1015)........................... 122

DEBT SERVICE FUNDS
Town of Yountville
Biennial Budget for Fiscal Years 2024/2025 and 2025/2026 Mid-Cycle Update
Table of Contents
2017 Lease Revenue Bond Debt Service Fund (54-7000)................................ 124 2020 Direct Placement Financing Debt Service Fund (55-7000)..................... 125

IMPACT FEE FUNDS
Impact Fee Funds............................................................................................. 126

CAPITAL PROJECTS FUNDS
Capital Projects Fund (50-6000) ...................................................................... 129 Facilities, Repair and Replacement Fund (81-6000)........................................ 132 Fleet, Tools and Equipment Repair and Replacement Fund (82-6000)........... 134 Brad Raulston, Town Manager
Email: [email protected]
707-944-8851
May 20, 2025
Honorable Mayor and Town Council Members:

I am pleased to present the mid-cycle budget for the second fiscal year of the adopted FY 2024–25 & FY 2025–26 biennial budget.

Last year, the Town transitioned to a biennial budget, allowing for a two-year cycle that supports strategic planning and goal setting during the off-cycle budget year. This mid-cycle update is part of a budgeting process that includes Town Council reviews and adjustments at both mid-year and mid-cycle points.

The Town Council held its goal-setting retreat on April 29, where priorities were discussed along with organizational challenges and opportunities. The “collective wins” and “goals grid” below identify projects, programs, and policies. Council members used sticker dots to help prioritize or pause certain initiatives. The entire organization is committed to moving forward based on this direction and we adopted a new FOCUS mission statement that states:

The Town of Yountville is a Forward-thinking agency with an Open-minded workforce that is Committed to Yountville and Unified with the community in delivering Sustainable results.

This complements our established vision: to maintain a safe and healthy town that respects its history and natural environment while creating an exceptional quality of life for residents providing value through amenities and services and promoting sustainable businesses and economic development.

The proposed budget reflects this updated vision and mission while aligning our Capital Improvement Program (CIP) and operational efforts with updated goals and collective wins. We will also prioritize customer service surveys and service delivery metrics, per the Council’s goal of improving communication and measuring success. This proposed mid-cycle budget represents updated policies and priorities developed by the Town Council and the community members they represent.

This budget proposes minimal staffing changes as we continue to explore improvements that help us retain our experienced and talented workforce. Our five departments—Public Works, Parks & Recreation, Planning & Building, Communications & Clerk, and Administrative Services—are now each led by capable department heads. I want to thank John, Samantha, Aaron, Hilary, and Celia for their dedication, professionalism, and commitment to Yountville.

Yountville remains a unique and vibrant community offering residents and visitors a truly exceptional lifestyle, combining small-town charm with world-class amenities. I am proud to lead this organization and honored to serve such a wonderful community.

Respectfully submitted,
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Town Manager's Budget Message
5 Collective Wins - Top 20
Goals Grid
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6 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Mission & Vision
7 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.

A Brief History of Yountville
In the early 1800s, the land that is now Yountville was under Mexican ownership. In 1836, George Yount received an 11,887-acre land grant from the Mexican government, spanning from Yountville to just south of St.

Helena and across the Napa Valley. Yount became the first permanent Euro-American settler in the region and planted the first grapevines in the valley. He named his land Caymus Rancho, after a local Native American tribe. By the early 1850s, he had established a six-block village with a public square, naming it Yountville.

Just south of Yount’s property was Rancho de Napa, land granted to Salvador Vallejo two years after Yount received his own grant. Following the Bear Flag Revolt of 1847, Vallejo began selling portions of his land to pioneers, who built homes and businesses. They initially named their community Sebastopol to differentiate it from Yountville. For a time, both Yountville and Sebastopol existed separately, each with its own post office.

However, after Yount’s passing, Sebastopol was renamed Yountville in 1867, uniting the two settlements under one name.

Railroads and the Growth of Yountville
By 1868, the arrival of railroad service reshaped the town. It attracted newcomers, including Gottlieb Groezinger, who purchased 20 acres of land in 1870. By 1874, he had constructed a winery, barrel room, and distillery—operating as a winery until 1955.

Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Community Summary and Profile
8 The Veterans Home of California
In 1880, Col. J.J. Lyon proposed building a veterans home in California. After evaluating 27 locations, a committee selected Yountville. On October 24, 1882, the Veterans Home at Yountville was founded with the purchase of 910 acres of farmland. The first structure, the 1883 administration building, was completed soon after.

Initially owned by a nonprofit organization, the home received funding from state and federal governments.

However, in 1896, the federal government discontinued financial allowances to privately run soldiers' homes.

To secure funding, the Veterans Home Association sold the property to the State of California for a single $20 gold piece. At the time, the home included 55 buildings, farmland, a dairy herd, hog farm, and chicken ranch.

As the Veterans Home grew, so did Yountville’s population and businesses. However, the town faced economic hardship during Prohibition and the Great Depression. Many wineries shuttered, leaving only those specializing in inexpensive or sacramental wines. Surviving businesses largely catered to Veterans Home residents, including bars, taxi services, and brothels.

Incorporation and Transformation
Seeking improved infrastructure, the Yountville Improvement Club (later the Chamber of Commerce) campaigned for incorporation. Initially, in the early 1960s, the vote failed, as many feared losing the town's small character. However, another effort led to Yountville officially becoming a city on February 4, 1965, with 477 votes in favor and 459 against—a narrow 18-vote margin. In 1966, locals purchased the 22-acre Groezinger Winery Estate (now The Estate Yountville) for $150,000. While advised to demolish the buildings for resale, they instead transformed them into Vintage 1870, a thriving retail and cultural hub.

Culinary Evolution and the Birth of the French Laundry
In 1967, Don and Sally Schmitt moved to Yountville, managing Vintage 1870. Sally soon took over a hamburger shop, transforming it into the Vintage Café, introducing the Napa Valley’s first espresso machine. The café became a beloved local gathering spot.

Later, Sally founded the Chutney Kitchen, a farm-to-table restaurant. Its once-a-month reservation-only dinners became town favorites. Sally’s friendship with Frances Solis, owner of a local Mexican restaurant, enriched her cooking, leading to collaborative culinary experiments and bold new flavors.

In 1978, the Schmitts founded the French Laundry in a vacant historic building that once housed a French steam laundry business. Sally prioritized fresh, simple ingredients, setting a standard that influenced California cuisine and solidified Napa Valley’s culinary reputation. Thomas Keller purchased the French Laundry from the Schmitts in 1994.

Community and Change
Post-war developments led to new infrastructure and schools, including Yountville Elementary School, built in 1951 next to the former schoolhouse (now Town Hall). However, as the population changed, the school closed in 2020, marking a shift in Yountville’s demographic and priorities. In 2024, the Town of Yountville purchased the 6.8-acre former elementary school site, repurposing it as The Commons, a civic and community space.

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9 Principal Officials
Town Council
Majorie "Margie" Mohler, Mayor
Robin McKee-Cant, Vice Mayor
Eric Knight, Council Member
Pamela Reeves, Council Member
Hillery Trippe, Council Member
Town Administration
Brad Raulston, Town Manager
Gary Bell, Town Attorney
John Ferons, Public Works Director
Hilary Gaede, Communications Director/Town Clerk
Aaron Hecock, Planning & Building Director
Samantha Holland, Parks & Recreation Director
Celia King, Administrative Services Director
Rosalba Ramirez, Deputy Public Works Director
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Organizational Information
10 Board, Committee & Commission Members
(As of May 2025)
11 12
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 15 consecutive years. The Fiscal Year 2024/2025 & 2025/2026 Operating Budget was the Town's first biennial budget and the Town 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.

Town of Yountville Biennial Budget Fiscal Years 2024/2025/and 2025/2026 Government Finance Officers Association
Distinguished Budget Presentation Award
13 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Budget Adoption Resolution
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Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Town of Yountville Appropriations (GANN) Limit
Calculation
16 Fiscal Year 2025/2026 Total Expenditures
Budget Summary - $34,699,283
Total Expenditure Budget Summary 24/25
2025/2026 Revised
Capital Projects Fund $2,746,000
Debt Service $894,538
General Fund $13,578,833
Reserves $1,171,400
Special Revenue $2,737,595
Water Utility Enterprise $5,713,358
Wastewater Utility Enterprise $7,857,559
TOTAL $34,699,283
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Total Expenditure Budget Summary
17 Powered by OpenGov
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Estimated Fund Balance Analysis - All Funds
18 Fiscal Year 2025/2026 Organizational Chart
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Organizational Information
19 Aggregate Department Personnel Allocations
Aggregate Personnel Allocations
2022/2023 Actual 2023/2024 Actual 2024/2025 Adopted 2025/2026 Adopted 2025/2026 Revised Public Works
Engineering/Administration 3.226 3.22 3.27 3.17 3.02
Park Maintenance 2.631 2.575 3.375 3.125 3.375
Government Buildings 2.031 1.975 2.175 1.9 2.175
Street Maintenance 1.431 1.375 1.375 1.075 1.375
PUBLIC WORKS TOTAL 9.317 9.145 10.195 9.27 9.945
Waste Water Utility Enterprise
Wastewater Treatment O&M 4.466 4.51 5.11 5.11 5.11
Wastewater Collection 1.666 1.71 1.66 1.66 1.66
WASTE WATER UTILITY ENTERPRISE TOTAL 6.131 6.22 6.77 6.77 6.77 Parks & Recreation
Admin & Services 1.666 1.76 2.27 2.27 2.02
Leisure Programs 1.276 1.12 1.2 1.2 1.2
Community Center 0.901 0.845 1.025 0.95 1.025
Community Events & Programs 0.78 0.73 0.75 0.75 0.75
Camp 0.526 0.57 0.65 0.65 0.65
Yountville Arts Programs 0.156 0.1 0.5 0.5 0.5
Sports Programs 0.306 0.25 0.23 0.23 0.23
PARKS & RECREATION TOTAL 5.608 5.375 6.625 6.55 6.375
Planning & Building 3.806 3.85 3.7 3.7 3.45
Water Utility Enterprise
Water Utility O&M 2.541 2.51 2.21 2.21 2.21
Water Purchases 0.356 0.3 0.3 0.3 0.3
WATER UTILITY ENTERPRISE TOTAL 2.896 2.81 2.51 2.51 2.51 Town Clerk 2.056 2.2 2.45 2.45 3.2
Administrative Services 1.881 1.925 2.375 2.375 2.375
Town Manager's Office 2.306 2.475 1.375 1.375 1.375
TOTAL 34 34 36 35 36
20 21
Total Salary and Benefit Costs by Department
Fiscal Year 2025/2026
$7,974,591
2025/2026 Revised
Town Manager's Office $390,341
Town Clerk $701,222
Administrative Services $606,610
Council & Mayor $142,414
Parks & Recreation $1,479,114
Planning & Building $749,895
Public Works $1,898,850
Waste Water Utility Enterprise $1,437,847
Water Utility Enterprise $568,298
TOTAL $7,974,591
Total Salary and Benefit budget represents about 43% of Town's General Fund, Water Operating Fund, and Wastewater Operating Fund expenditures.

Salary and Benefit Costs by Department
Fiscal Year 2025/2026
$7,974,591
22 23
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24 Looking forward...

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 change.

General Fund Revenues and Expenditures
Five-Year Financial Forecast
(Revenues include General Fund Transfers In, Expenditures include 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. Future years assume a 1% TOT revenue growth.

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.

Assumptions for Major Expenditures
Salaries and Benefits projections for Fiscal Year 2025/2026 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.

Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Five-Year Financial Forecast
25 General Fund Revenues Rollup
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED

REVENUE
Property Tax 2,627,411 2,458,392 2,679,300 2,679,300 2,733,100 2,733,100 Sales Tax 1,628,440 1,712,773 1,737,000 1,737,000 1,788,000 1,723,606 Other Taxes 205,732 181,051 175,000 175,000 180,000 180,000 Transient Occupancy Tax 8,750,591 8,924,671 8,785,600 8,785,600 9,049,200 8,785,600 Licenses & Permits 199,479 211,470 164,875 172,141 165,375 165,375 Fines & Forfeitures 60,023 81,822 4,250 4,250 4,250 4,250 Investment Earnings 95,776 518,734 55,000 69,500 55,000 55,000 Rents & Concessions 339,955 369,798 363,216 364,716 370,372 373,072 Intergovernmental 257,362 210,564 236,600 196,600 201,600 201,600 Parks & Recreation Fees 359,492 430,112 377,995 432,995 404,715 454,715 Charges for Services 169,614 316,897 197,000 197,000 197,000 291,000 Miscellaneous Revenue 149,906 163,581 123,920 262,684 128,308 128,308 Total Revenue $ 14,843,781 $ 15,579,865 $ 14,899,756 $ 15,076,786 $ 15,276,920 $ 15,095,626 General Fund Revenues Detail
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Property Tax Secured $1,687,565 $1,449,234 $1,721,300 $1,721,300 $1,755,700 $1,755,700 Property Tax Unsecured $42,202 $53,285 $43,000 $43,000 $43,900 $43,900 Property Tax In Lieu(VLF Swap) $908,808 $965,252 $927,000 $927,000 $945,500 $945,500 Property Tax Collection Fee -$11,164 -$9,379 -$12,000 -$12,000 -$12,000 -$12,000 Sales Tax $1,595,386 $1,682,064 $1,707,000 $1,707,000 $1,758,000 $1,693,606 Sales Tax Public Safety $33,054 $30,709 $30,000 $30,000 $30,000 $30,000 Franchise Tax $175,975 $160,244 $145,000 $145,000 $150,000 $150,000 Real Property Transfer Tax $29,757 $20,807 $30,000 $30,000 $30,000 $30,000 Transient Occupancy Tax $8,750,591 $8,924,671 $8,785,600 $8,785,600 $9,049,200 $8,785,600 Interest Income - Leases $74,780 $73,398 $0 $0 $0 $0
Interest Income $123,892 $189,928 $55,000 $69,500 $55,000 $55,000 Investment Market Adjustment -$102,896 $255,408 $0 $0 $0 $0 Business License $24,176 $19,863 $23,000 $23,000 $23,500 $23,500 Building Permits $87,059 $92,246 $87,000 $87,000 $87,000 $87,000 Plan Checks $53,235 $50,862 $30,000 $30,000 $30,000 $30,000 Tech Upgrade Fee $5,864 $6,245 $5,000 $5,000 $5,000 $5,000 Digitization Fee $0 $0 $100 $100 $100 $100
Special Event Permit* $5,528 $9,993 $1,500 $8,766 $1,500 $1,500 Tree Removal Permit $1,150 $1,652 $1,500 $1,500 $1,500 $1,500 Tree Removal In Lieu Fee $1,393 $16,520 $1,500 $1,500 $1,500 $1,500 Cannabis Delivery Permit $0 $0 $100 $100 $100 $100
Minor Home Occ Permit $374 $180 $175 $175 $175 $175
Encroachment Permit $20,700 $13,909 $15,000 $15,000 $15,000 $15,000 Vehicle Code Fines $742 $888 $750 $750 $750 $750
Administrative Fines - Penalties $59,281 $80,937 $3,500 $3,500 $3,500 $3,500 Rental Government Buildings $263,274 $255,216 $255,216 $255,216 $257,472 $258,672 Community Hall Rental $37,444 $55,969 $45,000 $45,000 $47,250 $47,250 Community Center Rental $4,947 $15,052 $12,000 $12,000 $12,600 $12,600 Other Facility Rental Charges $29,878 $38,089 $31,000 $31,000 $32,550 $32,550 Park Rentals $24,146 $26,655 $18,000 $18,000 $18,500 $18,500 Elec. Veh. Charging Station $3,276 $3,959 $2,000 $3,500 $2,000 $3,500 St Motor Vehicle In Lieu $3,064 $3,692 $2,800 $2,800 $2,800 $2,800 State Cops Program $165,271 $186,159 $190,000 $190,000 $195,000 $195,000 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Mid-Cycle Biennial Budget Revenue Update
26 2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised State Hoptr $4,027 $3,897 $3,800 $3,800 $3,800 $3,800
Other State Revenues $85,000 $0 $40,000 $0 $0 $0
Other Federal Revenue $0 $16,817 $0 $0 $0 $0
Class Fees $72,621 $91,926 $78,870 $78,870 $82,780 $82,780 Events Fees $8,828 $5,968 $5,400 $5,400 $5,450 $5,450
Sports Program Fees $11,934 $20,110 $20,625 $20,625 $21,870 $21,870 Camp Program Fees $243,784 $291,060 $240,000 $295,000 $260,000 $310,000 Excursion Fees $22,325 $21,048 $33,100 $33,100 $34,615 $34,615 Planning Service Charge $63,371 $209,048 $75,000 $75,000 $75,000 $169,000 Engineering Service Charges $1,071 $3,357 $1,000 $1,000 $1,000 $1,000 Rental Program Registration $19,100 $16,905 $20,000 $20,000 $20,000 $20,000 Conditional Use Permit Fee $27,055 $31,056 $30,000 $30,000 $30,000 $30,000 Way Finding Signage Fees $6,850 $8,266 $10,000 $10,000 $10,000 $10,000 Parking Mgmt- Vehicle Reg. Fee $46,710 $41,746 $50,000 $50,000 $50,000 $50,000 Parking Mgmt- Off Site Parking $5,457 $6,520 $10,000 $10,000 $10,000 $10,000 Storefront Display Monitoring $0 $0 $1,000 $1,000 $1,000 $1,000 Lease Revenue -$23,010 -$25,142 $0 $0 $0 $0
Miscellaneous Revenue $181 $2,801 $1,200 $7,148 $1,200 $1,200 Refunds & Reimbursements $58,500 $43,953 $30,570 $74,958 $30,958 $30,958 Sales Of Property & Equipment $2,355 $8,791 $0 $28,324 $0 $0 Donations & Contributions $1,750 $0 $13,000 $38,000 $13,000 $13,000 Art Donations/Comm $66,862 $69,764 $79,150 $79,150 $83,150 $83,150 Art Sales $20,263 $38,241 $0 $35,104 $0 $0
Interfund Transfer - NVTID $14,496 $14,963 $14,643 $14,643 $15,082 $14,643 Interfund Transfer - Fire Services $0 $32 $0 $0 $0 $0
TOTAL $14,858,282 $15,594,831 $14,914,399 $15,091,429 $15,292,002 $15,110,269 Trust and Reserve Revenues by Fund
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
(02) OPEB (Retiree Benefits) $479,401 $346,456 $397,123 $397,123 $413,643 $421,097 (03) PERS Unfunded Actuarially
Accrued Liability $1,323,565 $553,899 $639,251 $639,251 $715,847 $754,303 (04) Emergency Reserve Fund $452,841 $100,574 $0 $0 $0 $0 (05) Revenue Stabilization Fund $552,559 $89,164 $0 $0 $0 $0 (06) Utlty Entprs Prjct Cmtd Fund $1,677,172 $59,070 $15,000 $45,000 $15,000 $15,000 (07) General Fund Reserve $0 $5,000,466 $25,000 $500,000 $25,000 $75,000 TOTAL $4,485,537 $6,149,629 $1,076,374 $1,581,374 $1,169,490 $1,265,400 Water Utility Enterprise Revenues by Fund
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
(57) Water Drought Reserve Fund $45,303 $70,847 $15,000 $15,000 $15,000 $15,000 (58) Water Connection Impact Fee
Fund $0 $0 $0 $0 $0 $0
(60) Water Utility Capital Improvements
Fund $1,034,560 $173,367 $536,100 $541,600 $749,300 $3,749,300 (61) Water Utility Operations $1,625,467 $1,880,799 $1,887,950 $1,910,183 $2,036,750 $2,036,750 TOTAL $2,705,330 $2,125,013 $2,439,050 $2,466,783 $2,801,050 $5,801,050 Wastewater Utility Enterprise Revenues by Fund
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
(62) Wastewater Utility Operations $2,201,168 $2,796,994 $2,752,900 $2,794,938 $2,904,660 $2,904,660 (63) Wastewater Treatment Capital
Recovery Fund $601,970 $1,906,170 $4,381,300 $1,132,200 $812,350 $1,857,600 (64) Wastewater Collection Capital
Improvement Fund $160,305 $474,124 $130,000 $138,000 $105,000 $380,000 TOTAL $2,963,443 $5,177,288 $7,264,200 $4,065,138 $3,822,010 $5,142,260 27 Special Revenue Funds Revenues by Fund
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
(20) State Gas Tax Fund $80,500 $89,969 $85,161 $85,161 $87,679 $87,679 (21) Public Educational and
Government Access Fund $19,826 $16,463 $14,500 $14,500 $14,500 $14,500 (23) Public Art Program Fee Fund $12,028 $19,395 $32,700 $32,700 $36,200 $19,700 (24) Housing Grant Fund $123,261 $35,330 $102,000 $102,000 $102,000 $102,000 (25) Measure T Transportation
Improvement Fund $693,169 $698,304 $555,000 $568,000 $565,000 $849,000 (26) Road Maintenance and
Rehabilitation Act (SB1) Fund $73,706 $80,418 $78,496 $78,496 $80,791 $80,791 (27) Measure T Equivalent Fund (MTE) $716 $1,335 $500 $500 $500 $500 (28) Fire Emergency Services Fund $1 $0 $0 $0 $0 $0
(29) Upper Valley Disposal Service
Franchise Fees $108,463 $193,837 $197,000 $197,000 $202,000 $202,000 (30) CASp Certification/Training Fund
SB1186 $2,013 $1,592 $1,920 $1,920 $1,920 $1,920
(41) Civic Facilities Impact Fee Fund $0 $0 $0 $0 $0 $0 (42) Drainage & Flood Control Impact
Fee Fund $0 $0 $0 $0 $0 $0
(43) Parks and Recreation Impact Fee
Fund -$1 $0 $0 $0 $0 $0
(45) Traffic Facilities Impact Fee Fund $0 $0 $0 $0 $0 $0 (46) Utility Underground Impact Fee $2,145 $3,818 $1,500 $1,500 $1,500 $1,500 (47) Community Project Impact Fee $0 $0 $0 $0 $0 $0
(70) Housing Opportunity Program $67,404 $81,422 $78,250 $78,250 $80,750 $80,750 (71) Measure S Affordable Housing $771,983 $816,022 $742,133 $742,133 $764,100 $742,133 (75) Measure A Maintenance Fund $9,133 $17,084 $3,500 $3,500 $3,500 $3,500 (95) Tallent Lane Private Road Benefit
District Fund $346 $645 $250 $250 $250 $0
(96) Mesa Court Drainage Benefit
District Fund $965 $1,680 $350 $350 $350 $0
TOTAL $1,965,657 $2,057,315 $1,893,260 $1,906,260 $1,941,040 $2,185,973 Agency Fund Revenue
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
(22) Tourism Improvement District
Assessment Fund $1,467,378 $1,504,993 $1,468,267 $1,468,267 $1,512,200 $1,468,267 TOTAL $1,467,378 $1,504,993 $1,468,267 $1,468,267 $1,512,200 $1,468,267 Debt Service Revenues by Fund
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
(54) 2017 Lease Revenue Bond Debt
Service Fund $554,936 $555,274 $541,000 $550,300 $536,000 $516,000 (55) 2020 Lease Financing $613,176 $60,432 $346,088 $353,788 $340,697 $320,697 TOTAL $1,168,111 $615,706 $887,088 $904,088 $876,697 $836,697 Capital Projects Revenues by Fund
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
(50) Capital Projects Fund $1,144,350 $12,170,279 $889,500 $2,400,900 $441,900 $1,191,900 (81) Facilities, Repair and Replacement
Fund $373,597 $401,835 $60,000 $60,000 $10,000 $10,000
(82) Fleet, Tools and Equipment Repair
and Replacement Fund $223,377 $241,413 $110,000 $110,000 $10,000 $10,000 TOTAL $1,741,324 $12,813,527 $1,059,500 $2,570,900 $461,900 $1,211,900 Powered by OpenGov
28 General Fund Expenditures Summary by Department
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Community Promotion $351,745 $432,202 $511,055 $496,055 $501,106 $476,106 Town Manager's Office $597,596 $544,965 $442,292 $463,604 $472,541 $484,936 Town Clerk $482,601 $484,341 $819,913 $825,570 $806,742 $926,489 Town Attorney $255,916 $304,458 $301,000 $301,000 $326,000 $326,000 Risk Management $30,007 $60,355 $80,850 $80,850 $80,850 $80,850 Non-Departmental $171,024 $122,311 $298,000 $253,000 $304,350 $273,450 IT & Telecommunication $0 $0 $0 $0 $0 $0
Administrative Services $670,723 $684,976 $989,222 $1,014,444 $982,971 $944,149 Council & Mayor $151,143 $166,891 $245,688 $245,994 $261,244 $245,064 Parks & Recreation $1,794,710 $1,834,706 $2,180,466 $2,256,328 $2,328,285 $2,299,153 Planning & Building $1,029,026 $1,231,101 $1,326,884 $1,424,850 $1,366,319 $1,329,203 Public Safety $1,858,032 $2,244,909 $2,849,028 $2,849,028 $3,132,863 $2,787,352 Public Works $2,356,739 $2,613,986 $3,111,462 $3,350,246 $3,282,464 $3,406,081 TOTAL $9,749,263 $10,725,199 $13,155,860 $13,560,969 $13,845,735 $13,578,833 Trust and Reserve Expenditures by Fund
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
(03) PERS Unfunded Actuarially
Accrued Liability $1,321,222 $620,603 $638,751 $638,751 $715,617 $753,803 (04) Emergency Reserve Fund $0 $2,956,175 $0 $0 $0 $0
(05) Revenue Stabilization Fund $0 $2,944,291 $0 $0 $0 $0 (06) Utlty Entprs Prjct Cmtd Fund $0 $0 $250,000 $250,000 $475,000 $1,475,000 (02) OPEB (Retiree Benefits) $484,334 $333,671 $377,023 $373,481 $413,543 $417,597 TOTAL $1,805,557 $6,854,740 $1,265,774 $1,262,232 $1,604,160 $2,646,400 Water Utility Enterprise Expenditures by Fund
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
(57) Water Drought Reserve Fund $0 $0 $0 $0 $0 $2,000,000 (60) Water Utility Capital Improvements
Fund $136,488 $230,868 $831,500 $882,502 $789,000 $3,819,000 (61) Water Utility Operations $1,381,790 $1,528,678 $1,905,415 $1,916,897 $1,970,183 $1,994,358 TOTAL $1,518,278 $1,759,546 $2,736,915 $2,799,399 $2,759,183 $7,813,358 Wastewater Utility Enterprise Expenditures by Fund
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
(62) Wastewater Utility Operations $2,006,191 $2,569,445 $2,914,910 $3,021,983 $3,045,562 $3,127,399 (63) Wastewater Treatment Capital
Recovery Fund $333,504 $579,074 $5,083,661 $1,717,352 $1,164,160 $4,788,660 (64) Wastewater Collection Capital
Improvement Fund $112,671 $136,097 $355,588 $848,498 $370,697 $371,197 TOTAL $2,452,366 $3,284,615 $8,354,159 $5,587,833 $4,580,419 $8,287,256 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Mid-Cycle Biennial Budget Expenditure Update
29 Special Revenue Funds Expenditures by Fund
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
(20) State Gas Tax Fund $5,804 $60,433 $90,000 $95,375 $93,000 $93,000 (21) Public Educational and
Government Access Fund $25,810 $5,000 $5,000 $25,000 $5,000 $5,000 (23) Public Art Program Fee Fund $29,500 $28,538 $35,800 $35,800 $29,895 $29,895 (24) Housing Grant Fund $35,041 $0 $100,000 $100,000 $100,000 $100,000 (25) Measure T Transportation
Improvement Fund $354,279 $238,453 $550,000 $1,545,011 $560,000 $844,000 (26) Road Maintenance and
Rehabilitation Act (SB1) Fund $0 $79,600 $68,000 $68,000 $69,000 $69,000 (27) Measure T Equivalent Fund (MTE) $0 $0 $0 $0 $0 $40,000 (28) Fire Emergency Services Fund $0 $32 $0 $0 $0 $0
(29) Upper Valley Disposal Service
Franchise Fees $3,571 $3,869 $181,500 $6,500 $81,500 $606,500 (30) CASp Certification/Training Fund
SB1186 $1,973 $1,905 $1,900 $1,900 $1,900 $1,900
(70) Housing Opportunity Program $64,200 $71,510 $76,100 $76,100 $78,600 $80,200 (71) Measure S Affordable Housing $0 $3,027,248 $300,000 $337,677 $300,000 $1,100,000 (75) Measure A Maintenance Fund $0 $107,722 $80,000 $80,000 $80,000 $270,000 (95) Tallent Lane Private Road Benefit
District Fund $0 $18,796 $0 $0 $0 $0
(96) Mesa Court Drainage Benefit
District Fund $0 $52,295 $0 $0 $0 $0
TOTAL $520,178 $3,695,401 $1,488,300 $2,371,363 $1,398,895 $3,239,495 Agency Fund Expenditures
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
(22) Tourism Improvement District
Assessment Fund $1,407,392 $1,488,172 $1,648,200 $1,533,700 $1,481,150 $1,448,200 TOTAL $1,407,392 $1,488,172 $1,648,200 $1,533,700 $1,481,150 $1,448,200 Debt Service Expenditures by Fund
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
(54) 2017 Lease Revenue Bond Debt
Service Fund $544,669 $544,294 $543,168 $543,168 $546,168 $546,168 (55) 2020 Lease Financing $351,805 $352,427 $352,948 $352,948 $348,370 $348,370 TOTAL $896,474 $896,720 $896,116 $896,116 $894,538 $894,538 Capital Projects Expenditures by Fund
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
(50) Capital Projects Fund $311,717 $12,094,540 $1,568,540 $3,254,879 $358,000 $2,221,000 (81) Facilities, Repair and Replacement
Fund $304,399 $141,085 $160,000 $221,700 $325,250 $375,000 (82) Fleet, Tools and Equipment Repair
and Replacement Fund $0 $703,507 $265,307 $216,752 $60,000 $150,000 TOTAL $616,115 $12,939,132 $1,993,847 $3,693,331 $743,250 $2,746,000 Powered by OpenGov
30 Fiscal Years 2024/2025 & 2025/2026 General Fund Summary Fiscal Year 2025/2026
General Fund Expenditure Summary by Category
(Includes Transfers Out)
2022/2023
Actual
2023/2024
Actual
2024/2025
Adopted
2024/2025
Estimated
2025/2026
Adopted
2025/2026
Revised
Personnel
Salaries $3,356,708 $3,513,269 $3,729,595 $3,811,371 $3,924,733 $3,911,479 Benefits $788,246 $1,002,296 $1,203,842 $1,222,269 $1,277,837 $1,241,776 PERS Employer Rate/Pension
Expense $285,873 $351,167 $362,504 $370,911 $380,774 $358,837 Allocations - Wkrs Comp, Liab,
OPEB $565,019 $533,218 $570,475 $594,915 $651,976 $645,256 PERSONNEL TOTAL $4,995,847 $5,399,950 $5,866,416 $5,999,466 $6,235,320 $6,157,348 Supplies & Services
Supplies & Services $1,762,890 $2,341,480 $2,867,881 $3,004,484 $2,903,232 $2,923,199 Contract Services $2,928,232 $3,670,217 $4,379,113 $4,514,569 $4,667,234 $4,455,337 SUPPLIES & SERVICES TOTAL $4,691,121 $6,011,697 $7,246,994 $7,519,053 $7,570,466 $7,378,536 Capital Outlay -$95,665 $61,700 $42,450 $42,450 $39,949 $42,949 Loan Payments $157,959 $0 $0 $0 $0 $0
Transfers $7,132,933 $1,750,700 $1,743,100 $1,743,100 $1,389,100 $1,507,600 TOTAL $16,882,196 $13,224,047 $14,898,960 $15,304,069 $15,234,835 $15,086,433 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 General Fund Overview
31 Powered by OpenGov
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 General Fund Summary
Revenues, Expenditures, Transfers, and Fund Balance Allocations 32 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

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.

Mid-Cycle (Budget Year 2) Updates
Increased Liability and Worker's Compensation insurance premiums based on updated estimates received from CIRA.

Some personnel costs revised based on updated assumptions.

Net effect is a decrease in total expenditures of $16,180.

Department Expenditures
Personnel
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Salaries - Part Time $46,979 $46,262 $52,675 $52,675 $57,000 $57,000 Medicare & Fica $4,218 $3,463 $4,030 $4,030 $4,361 $4,361 Deferred Compensation $50 $300 $1,500 $1,500 $1,500 $1,500 Payment-In Lieu Health $3,231 $17,429 $12,000 $12,000 $12,000 $18,000 Health Insurance $21,207 $29,224 $64,599 $64,599 $71,059 $41,452 Dental Insurance $2,863 $2,895 $3,486 $3,486 $3,661 $2,693 Vision Insurance $1,253 $1,450 $2,500 $2,500 $2,500 $2,500 Life/Disability Insurance $254 $284 $319 $319 $328 $201 Cell Phone Allowance $1,680 $4,000 $4,800 $4,800 $4,800 $4,800 Other Employee Reimbursement $100 $150 $3,000 $3,000 $3,000 $3,000 Technology Stipend $5,400 $0 $1,800 $1,800 $0 $7,200
Allocated Liability Insurance $3,361 $2,979 $3,310 $3,552 $3,972 $4,909 Allocated Wrkrs Comp Insurance $1,334 $1,213 $1,344 $1,408 $1,613 $1,998 TOTAL $91,930 $109,649 $155,363 $155,669 $165,794 $149,614 Supplies & Services
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Other Supplies & Materials $1,283 $970 $1,600 $1,600 $1,700 $1,700 Conference & Travel $6,426 $6,986 $25,000 $25,000 $26,000 $26,000 Meetings & Training $40,459 $38,694 $41,725 $41,725 $44,250 $44,250 Other Community Support $11,045 $10,592 $22,000 $22,000 $23,500 $23,500 TOTAL $59,213 $57,242 $90,325 $90,325 $95,450 $95,450
Total Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Council & Mayor $151,143 $166,891 $245,688 $245,994 $261,244 $245,064 TOTAL $151,143 $166,891 $245,688 $245,994 $261,244 $245,064 Powered by OpenGov
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Town Council/Mayor Department
General Fund Department 01-1001
33 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

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 such as office furniture, office supplies, workstation chairs, the employees' Town Logo Wear Program. This budget also supports the contracted services with the County of Napa Animal Shelter cost share allocation and the Annual Organizational Planning Retreat. Additionally this budget includes funding for dues and subscriptions to agency memberships in the local government field to support the professional development of the Town Council.

Mid-Cycle (Budget Year 2) Updates
Some costs revised based on updated assumptions.

Yountville share of Regional Climate Action and Adaptation Plan moved to Upper Valley Disposal Franchise Fees Fund 29.

Net effect is in a decrease in total expenditures of $30,900.

Non-Departmental Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Office Supplies $12,956 $11,189 $13,000 $13,000 $13,500 $13,500 Other Supplies & Materials $14,401 $18,224 $20,000 $20,000 $22,000 $20,000 Postage & Printing $2,999 $1,865 $3,500 $3,500 $3,500 $3,000 Personnel Services $0 $0 $10,000 $10,000 $10,000 $10,000 Dues & Subscriptions $17,185 $23,716 $53,500 $53,500 $55,350 $25,850 Designated Contingency $0 $0 $45,000 $0 $45,000 $45,000 Contract Services $123,483 $67,317 $153,000 $153,000 $155,000 $156,100 TOTAL $171,024 $122,311 $298,000 $253,000 $304,350 $273,450 Powered by OpenGov
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Non-Departmental Expenditures
General Fund Department 01-1010
34 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

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.

Mid-Cycle (Budget Year 2) Updates
Some costs revised based on updated assumptions.

Net effect is a decrease in total expenditures of $32,894.

Department Expenditures
All expenditures are allocated to departments (see Allocated IT Costs line item below), so total budget in this department shows zero.
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Office Supplies $2,153 $628 $2,250 $2,250 $2,250 $2,250 Other Supplies & Materials $1,654 $1,153 $2,500 $2,500 $2,500 $2,500 Equipment Maintenance $0 $398 $5,250 $5,250 $5,250 $6,563 Equipment Rental $25,359 $21,362 $28,000 $28,000 $28,000 $24,000 Telecommunications $45,123 $39,914 $53,500 $53,500 $56,000 $46,000 Internet & Network $5,446 $1,797 $20,000 $20,000 $8,000 $10,000 Software And Licenses $209,570 $259,681 $376,895 $376,895 $391,042 $365,835 Allocated IT Costs -$418,477 -$371,643 -$539,395 -$539,395 -$540,542 -$507,648 Contract Services $86,726 $20,613 $28,000 $28,000 $28,000 $28,000 Machinery & Equipment < $10k $42,447 $26,098 $23,000 $23,000 $19,500 $22,500 TOTAL $0 $0 $0 $0 $0 $0
Powered by OpenGov
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Information Technology & Communications
Department
General Fund Department 01-1011
35 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

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.

Mid-Cycle (Budget Year 2) Updates
Some costs revised based on updated assumptions.

Net result is a decrease in total expenditures of $25,000.

Department Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Other Supplies & Materials $0 $42 $2,500 $2,500 $3,000 $3,000 Advertising $2,213 $1,416 $5,000 $5,000 $5,500 $5,500
Chamber Of Commerce $313,643 $329,325 $339,205 $339,205 $349,381 $349,381 Emergency Preparedness $2,482 $6,263 $7,500 $7,500 $7,875 $7,875 60th Anniversary Celebration $0 $0 $20,000 $55,000 $0 $0 Blue Zones Project Implementation $0 $826 $1,500 $1,500 $0 $0 Transit Subsidy $27,928 $36,711 $50,000 $50,000 $50,000 $50,000 Town Newsletter $3,354 $724 $4,500 $4,500 $4,500 $4,500 Small Projects Grant Program $0 $50,000 $50,000 $0 $50,000 $25,000 Other Community Support $2,125 $6,894 $15,000 $15,000 $15,000 $15,000 TOYCF Administrative Costs $0 $0 $500 $500 $500 $500
Contract Services $0 $0 $15,350 $15,350 $15,350 $15,350 TOTAL $351,745 $432,202 $511,055 $496,055 $501,106 $476,106 Powered by OpenGov
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Community Promotion & Programs Division
General Fund Department 01-1015
36 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

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.

Mid-Cycle (Budget Year 2) Updates
Salaries costs revised to reflect Cost of Living Adjustment (COLA) of 2.5% per current MOU.

Increased Liability and Worker's Compensation insurance premiums based on updated estimates received from CIRA.

Revision to salary projections based on current employee agreements and staffing levels.

Net effect is an increase to total expenditures in the amount of $12,395.

Department Expenditures
Personnel
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
Salaries - Full Time $333,768 $265,993 $222,014 $229,454 $235,301 $245,744 Overtime $0 $0 $250 $250 $275 $275
Medicare & Fica $4,530 $3,608 $3,220 $3,220 $3,412 $3,564 Deferred Compensation $25,221 $23,210 $24,261 $24,261 $25,176 $25,173 Payment-In Lieu Health $600 $762 $900 $900 $900 $900
Health Insurance $34,582 $32,233 $37,110 $37,110 $40,821 $43,711 Dental Insurance $2,675 $2,240 $2,527 $2,527 $2,653 $2,733 Vision Insurance $525 $508 $688 $688 $688 $688
Life/Disability Insurance $2,775 $2,430 $2,053 $2,053 $2,115 $1,612 Tuition Reimbursement $0 $0 $930 $930 $930 $930
Automobile Allowance $3,960 $2,945 $3,120 $3,120 $3,120 $3,120 Cell Phone Allowance $2,193 $1,896 $1,320 $1,320 $1,320 $1,320 Other Employee Reimbursement $400 $22,389 $825 $825 $825 $825 Life Insurance Reimbursement $1,200 $0 $0 $0 $0 $0
Technology Stipend $285 $630 $810 $810 $1,125 $1,575
Pers Employer Rate $34,291 $24,367 $25,203 $27,271 $26,683 $27,018 Allocated PRSP- Payment to Trust $15,087 $16,400 $10,901 $10,901 $11,554 $11,552 Allocated OPEB - Payment to
Trust $15,087 $8,200 $4,361 $4,361 $4,622 $4,621
Allocated Liability Insurance $20,923 $20,662 $16,510 $17,721 $19,811 $19,977 Allocated Wrkrs Comp Insurance $7,970 $8,411 $6,704 $7,022 $8,045 $8,130 TOTAL $506,071 $436,885 $363,707 $374,744 $389,376 $403,468 Supplies & Services
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Office Supplies $1,851 $373 $2,500 $2,500 $2,500 $1,500 Other Supplies & Materials $133 $0 $400 $400 $400 $400
Postage & Printing $13 $0 $0 $0 $0 $0
Personnel Services $18,030 $26,030 $10,000 $20,275 $10,000 $10,000 Allocated IT Costs $52,915 $50,817 $34,185 $34,185 $34,265 $32,168 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Town Manager's Office Department
General Fund Department 01-1101
37 2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Conference & Travel $13,230 $15,383 $13,000 $13,000 $16,500 $16,500 Meetings & Training $4,241 $12,251 $15,000 $15,000 $16,000 $16,000 Dues & Subscriptions $1,113 $3,226 $3,500 $3,500 $3,500 $4,900 TOTAL $91,525 $108,080 $78,585 $88,860 $83,165 $81,468
Total Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Town Manager's Office $597,596 $544,965 $442,292 $463,604 $472,541 $484,936 TOTAL $597,596 $544,965 $442,292 $463,604 $472,541 $484,936 Full-Time Staff Allocations
Town Manager's Office
2022/2023 Actual 2023/2024 Actual 2024/2025 Adopted 2025/2026 Adopted 2025/2026 Revised Administrative Assistant II 0.1 0.1 0.3 0.3 0.3
Administrative Services Director 0 0 0.15 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 0.05 0.05 0.05
Human Resources Analyst 0.6 0.6 0.2 0.2 0.2
Information Systems Administrator 0.056 0.275 0.275 0.275 0.275 Management Fellow 1 1 0 0 0
Town Manager 0.35 0.3 0.3 0.3 0.3
TOTAL 2.306 2.475 1.375 1.375 1.375
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38 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

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.

Mid-Cycle (Budget Year 2) Updates
Salaries costs revised to reflect Cost of Living Adjustment (COLA) of 2.5% per current MOU.

Increased Liability and Worker's Compensation insurance premiums based on updated estimates received from CIRA.

Some costs revised based on updated assumptions.

Net effect is a decrease in total expenditures of $38,822.

Department Expenditures
Personnel
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
Salaries - Full Time $302,564 $289,577 $347,655 $349,515 $369,012 $367,076 Salaries - Part Time $26,179 $27,671 $28,768 $28,768 $30,210 $30,210 Overtime $56 $1,056 $400 $400 $425 $425
Medicare & Fica $6,093 $5,816 $7,242 $7,242 $7,662 $7,634 Deferred Compensation $21,033 $20,549 $26,935 $26,935 $28,440 $28,002 Payment-In Lieu Health $4,500 $3,651 $2,400 $2,400 $2,400 $2,400 Health Insurance $25,703 $27,994 $64,506 $64,506 $70,957 $61,371 Dental Insurance $4,653 $4,398 $5,160 $5,160 $5,418 $4,996 Vision Insurance $230 $328 $1,188 $1,188 $1,188 $1,188
Life/Disability Insurance $3,012 $3,142 $3,831 $3,831 $3,946 $4,068 Tuition Reimbursement $0 $0 $1,200 $1,200 $1,080 $1,080 Automobile Allowance $2,220 $1,770 $1,590 $1,590 $1,590 $1,590 Cell Phone Allowance $1,785 $1,883 $2,760 $2,760 $2,760 $2,280 Other Employee Reimbursement $258 $198 $1,469 $1,469 $1,469 $1,469 Technology Stipend $1,635 $135 $1,800 $1,800 $1,935 $2,655 Pers Employer Rate $34,248 $33,801 $40,585 $41,102 $42,992 $42,351 Allocated PRSP- Payment to Trust $14,087 $15,256 $16,913 $16,913 $17,952 $17,639 Allocated OPEB - Payment to
Trust $14,087 $7,628 $6,765 $6,765 $7,181 $7,056
Allocated Liability Insurance $19,781 $19,487 $24,643 $26,452 $29,571 $30,856 Allocated Wrkrs Comp Insurance $7,857 $7,933 $10,007 $10,481 $12,008 $12,558 TOTAL $489,980 $472,273 $595,817 $600,477 $638,196 $626,904 Supplies & Services
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Office Supplies $973 $616 $1,000 $1,000 $1,000 $1,000
Other Supplies & Materials $457 $354 $1,000 $1,000 $1,000 $1,000 Postage & Printing $2,836 $3,156 $3,500 $3,500 $3,700 $3,700 Town of Yountville Biennial Budget Fiscal Year 2024/2025 and 2025/2026 Administrative Services Department
General Fund Department 01-1102
39 2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Audit & Accounting Services $27,263 $12,675 $68,000 $76,250 $28,000 $25,000 Bank & Fiscal Agent Fees $654 $438 $1,500 $1,500 $1,500 $850 Personnel Services $0 $0 $10,000 $10,000 $10,000 $14,500 Allocated IT Costs $48,101 $41,294 $71,810 $71,810 $71,970 $67,590 Conference & Travel $5,698 $2,086 $14,000 $14,000 $17,000 $13,000 Meetings & Training $5,336 $8,748 $13,200 $13,200 $13,200 $13,200 Dues & Subscriptions $2,371 $1,995 $3,320 $3,320 $3,380 $3,380 Contract Services $87,053 $141,343 $206,075 $218,387 $194,025 $174,025 TOTAL $180,743 $212,703 $393,405 $413,967 $344,775 $317,245 Total Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Finance $670,723 $684,976 $989,222 $1,014,444 $982,971 $944,149 TOTAL $670,723 $684,976 $989,222 $1,014,444 $982,971 $944,149 Full-Time Staff Allocations
2021/2022 Actual 2022/2023 Actual 2023/2024 Actual 2024/2025 Adopted 2025/2026 Adopted 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
Human Resources 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
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40 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

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. Administrative oversight costs, employee safety committee and risk management costs that are not directly allocated to departments remain in this budget. The Town Manager serves as the Town’s designated CIRA Board representative. The revenue collected into this fund is from CIRA safety grants for things like ergonomic workstations as well as employee training and safety gear.

Mid-Cycle (Budget Year 2) Updates
No change.

Department Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Other Supplies & Materials $5,684 $7,435 $8,500 $8,500 $8,500 $8,500 Conference & Travel $0 $0 $850 $850 $850 $850
Liability Claims $7,980 $10,000 $15,000 $15,000 $15,000 $15,000 Workers' Comp Insurance $1,263 $0 $0 $0 $0 $0
Workers Compensation Claims $1,694 $3,527 $10,000 $10,000 $10,000 $10,000 Unemployment Insurance $0 $0 $5,000 $5,000 $5,000 $5,000 Contract Services $13,385 $39,392 $41,500 $41,500 $41,500 $41,500 TOTAL $30,007 $60,355 $80,850 $80,850 $80,850 $80,850
Program Revenue
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Refunds & Reimbursements $7,000 $0 $7,000 $16,644 $7,000 $7,000 TOTAL $7,000 $0 $7,000 $16,644 $7,000 $7,000
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Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Risk Management Department
General Fund Department 01-1103
41 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

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 quasidepartment 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 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.

Mid-Cycle (Budget Year 2) Updates
No change
Department Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Postage & Printing $0 $0 $1,000 $1,000 $1,000 $1,000
Contract Services $255,916 $304,458 $300,000 $300,000 $325,000 $325,000 TOTAL $255,916 $304,458 $301,000 $301,000 $326,000 $326,000 Powered by OpenGov
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Town Attorney Department
General Fund Department 01-1105
42 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

Overview
The Town Clerk and Communications Department serves as the central hub for legislative proceedings. 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.

Mid-Cycle (Budget Year 2) Updates
Salaries cost revised to reflect Cost of Living Adjustment (COLA) of 2.5% per current MOU.

Increased Liability and Worker's Compensation insurance premiums based on updated estimates received from CIRA.

Personnel costs revised to reflect removal of part-time position and addition of one full-time Deputy Director of Marketing and Economic Development position.

Some Supplies & Services revised based on updated assumptions.

Net effect is an increase in total expenditures of $119,747.

Department Expenditures
Personnel
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Salaries - Full Time $229,629 $229,130 $341,721 $342,961 $359,048 $464,137 Salaries - Part Time $0 $0 $26,612 $26,612 $27,946 $0
Medicare & Fica $3,133 $3,087 $6,991 $6,991 $7,345 $6,730 Deferred Compensation $7,729 $14,135 $24,615 $24,615 $25,797 $33,492 Payment-In Lieu Health $5,400 $2,492 $0 $0 $0 $0
Health Insurance $13,507 $17,665 $63,199 $63,199 $69,519 $90,616 Dental Insurance $2,479 $2,024 $3,668 $3,668 $3,851 $5,213 Vision Insurance $950 $952 $1,225 $1,225 $1,225 $1,600
Life/Disability Insurance $2,435 $2,058 $3,142 $3,142 $3,237 $5,116 Tuition Reimbursement $0 $0 $300 $300 $300 $300
Automobile Allowance $0 $375 $2,580 $2,580 $2,580 $4,980 Cell Phone Allowance $1,952 $1,642 $2,352 $2,352 $2,352 $3,072 Other Employee Reimbursement $1,150 $730 $1,514 $1,514 $1,514 $1,320 Technology Stipend $104 $0 $3,420 $3,420 $810 $3,780
Pers Employer Rate $16,530 $16,442 $33,734 $34,079 $35,487 $37,674 Allocated PRSP- Payment to Trust $10,844 $13,721 $16,511 $16,511 $17,355 $22,852 Allocated OPEB - Payment to Trust $10,844 $6,860 $6,605 $6,605 $6,942 $9,141 Allocated Liability Insurance $15,107 $16,481 $23,167 $24,868 $27,800 $26,888 Allocated Wrkrs Comp Insurance $6,000 $6,709 $9,407 $9,853 $11,289 $10,943 TOTAL $327,794 $334,504 $570,763 $574,495 $604,397 $727,854 Supplies & Services
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Office Supplies $663 $1,390 $1,600 $1,600 $1,700 $1,700 Other Supplies & Materials $1,651 $2,346 $1,600 $1,600 $1,700 $1,700 Advertising $1,873 $1,729 $6,000 $6,000 $6,500 $6,500
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Town Clerk & Communications Department
General Fund Department 01-1110
43 2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Elections $36,214 $41,936 $46,700 $46,700 $3,000 $3,000 Allocated IT Costs $24,055 $25,410 $60,940 $60,940 $61,070 $57,360 Conference & Travel $294 $5,304 $16,000 $16,000 $16,500 $16,500 Meetings & Training $15,242 $10,099 $16,000 $16,000 $16,500 $16,500 Dues & Subscriptions $1,790 $1,954 $2,810 $2,810 $2,875 $2,875 Contract Services $73,024 $59,669 $97,500 $99,425 $92,500 $92,500 TOTAL $154,807 $149,837 $249,150 $251,075 $202,345 $198,635 Total Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Town Clerk $482,601 $484,341 $819,913 $825,570 $806,742 $926,489 TOTAL $482,601 $484,341 $819,913 $825,570 $806,742 $926,489 Full-Time Staff Allocations
Town Clerk Department
2022/2023 Actual 2023/2024 Actual 2024/2025 Adopted 2025/2026 Adopted 2025/2026 Revised 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 0.25 0.25 0
Deputy Director of Marketing & Economic Development 0 0 0 0 1 Deputy Town Clerk 1 1 1 1 1
Information Systems Administrator 0.056 0.15 0.15 0.15 0.15 Town Manager 0 0.05 0.05 0.05 0.05
TOTAL 2.056 2.2 2.45 2.45 3.2
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44 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

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.

Mid-Cycle (Budget Year 2) Updates
Salaries costs increased to reflect Cost of Living Adjustment (COLA) of 2.5% per current MOU.

Increased Liability and Worker's Compensation insurance premiums based on updated estimates received from CIRA.

Changes in personnel costs based on approved change in Planning Department staffing level.

Some Supplies & Services costs revised based on updated assumptions.

Net effect is a decrease in total expenditures of $37,116.

Department Expenditures
Personnel
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Salaries - Full Time $512,363 $541,582 $556,108 $558,588 $601,392 $472,182 Salaries - Part Time $15,577 $16,101 $17,261 $17,261 $18,126 $18,126 Overtime $939 $0 $0 $0 $0 $0
Medicare & Fica $11,073 $8,361 $9,385 $9,385 $10,107 $8,234 Deferred Compensation $25,537 $37,817 $42,099 $42,099 $45,287 $35,734 Payment-In Lieu Health $1,979 $413 $300 $300 $300 $300
Health Insurance $42,881 $62,351 $80,972 $80,972 $89,069 $74,995 Dental Insurance $4,331 $4,568 $4,921 $4,921 $5,167 $4,177 Vision Insurance $321 $942 $1,850 $1,850 $1,850 $1,725
Life/Disability Insurance $4,567 $5,962 $6,344 $6,344 $6,534 $5,161 Tuition Reimbursement $0 $0 $300 $300 $300 $300
Automobile Allowance $2,240 $3,240 $3,360 $3,360 $3,360 $4,560 Cell Phone Allowance $3,133 $3,729 $3,840 $3,840 $3,840 $2,832 Other Employee Reimbursement $670 $750 $2,614 $2,614 $2,614 $1,770 Technology Stipend $645 $180 $1,980 $1,980 $4,500 $2,340 Pers Employer Rate $38,398 $52,397 $58,661 $59,351 $63,017 $42,352 Allocated PRSP- Payment to Trust $24,614 $26,323 $27,496 $27,496 $29,752 $22,928 Allocated OPEB - Payment to Trust $24,614 $13,161 $10,999 $10,999 $11,901 $9,172 Allocated Liability Insurance $24,330 $33,476 $40,250 $43,206 $48,300 $48,526 Allocated Wrkrs Comp Insurance $6,993 $10,959 $13,094 $13,715 $15,713 $19,749 TOTAL $745,205 $822,312 $881,834 $888,581 $961,129 $775,163 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Planning & Building Department
General Fund Department 01-2115
45 Supplies & Services
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Office Supplies $109 $0 $1,500 $1,500 $1,500 $1,500
Other Supplies & Materials $94 $2,627 $1,500 $1,500 $1,500 $1,500 Postage & Printing $2,018 $6,603 $4,500 $4,500 $4,500 $4,500 Bank & Fiscal Agent Fees $6,010 $3,752 $5,500 $5,500 $5,500 $5,500 Building Inspection Services $81,802 $84,523 $87,000 $87,000 $87,000 $104,000 Plan Check Services $11,916 $29,723 $30,000 $30,000 $30,000 $30,000 Vehicle Maintenance $0 $0 $500 $500 $500 $500
Allocated IT Costs $48,101 $34,944 $63,450 $63,450 $63,590 $59,720 Conference & Travel $7,272 $6,039 $12,000 $12,000 $12,000 $12,000 Meetings & Training $60 $373 $1,000 $1,000 $1,000 $1,000 Dues & Subscriptions $163 $2,720 $1,500 $1,500 $1,500 $1,500 Way Finding Sign Program $0 $1,086 $2,000 $2,000 $2,000 $2,000 Contract Services $126,276 $236,399 $234,600 $325,819 $194,600 $330,320 TOTAL $283,821 $408,788 $445,050 $536,269 $405,190 $554,040 Total Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Planning & Building $1,029,026 $1,231,101 $1,326,884 $1,424,850 $1,366,319 $1,329,203 TOTAL $1,029,026 $1,231,101 $1,326,884 $1,424,850 $1,366,319 $1,329,203 Program Revenues
$ 87,059 $ 92,246 $ 87,000 $ 87,000 $ 87,000 $ 87,000
53,235 50,862 30,000 30,000 30,000 30,000
5,864 6,245 5,000 5,000 5,000 5,000
0 0 100 100 100 100
0 9,993 1,500 8,766 1,500 1,500
1,150 1,652 1,500 1,500 1,500 1,500
0 0 100 100 100 100
374 180 175 175 175 175
6,700 65,000 2,500 2,500 2,500 2,500
63,371 209,048 75,000 75,000 75,000 169,000
19,100 16,905 20,000 20,000 20,000 20,000
27,055 31,056 30,000 30,000 30,000 30,000
6,850 8,266 10,000 10,000 10,000 10,000
46,710 41,746 50,000 50,000 50,000 50,000
5,457 6,520 10,000 10,000 10,000 10,000
0 0 1,000 1,000 1,000 1,000
188 382 200 200 200 200
$ 323,112 $ 540,101 $ 324,075 $ 331,341 $ 324,075 $ 418,075 (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
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised 46 Full-Time Staff Allocations
Planning Department
2022/2023 Actual 2023/2024 Actual 2024/2025 Adopted 2025/2026 Adopted 2025/2026 Revised Administrative Assistant II 0.3 0.3 0.1 0.1 0.1
Administrative Services Director 0 0 0.05 0.05 0.05
Assistant/Associate Planner 2 2 2 2 0
Code Compliance Officer 0.25 0.25 0.25 0.25 0
Deputy Planning Director 0 0 0 0 1
Financial Analyst/Accountant II 0.05 0.05 0.05 0.05 0.05 Human Resources Analyst 0.05 0.05 0.05 0.05 0.05
Information Systems Administrator 0.056 0.1 0.1 0.1 0.1 Management Analyst - Principal Planner 0 0 0 0 1
Planning Director 1 1 1 1 1
Town Manager 0.1 0.1 0.1 0.1 0.1
TOTAL 3.806 3.85 3.7 3.7 3.45
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47 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

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.

Mid-Cycle (Budget Year 2) Updates
Fiscal Year 2025/2026 costs reduced due to current staffing levels resulting in a decrease in total expenses of $247,512.

The current agreement expires in June 2028.

Department Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Other Supplies & Materials $0 $0 $500 $500 $500 $500
Contract Services $1,232,373 $1,271,120 $1,374,552 $1,374,552 $1,491,389 $1,233,877 TOTAL $1,232,373 $1,271,120 $1,375,052 $1,375,052 $1,491,889 $1,234,377 Program Revenue
$ 33,054 $ 30,709 $ 30,000 $ 30,000 $ 30,000 $ 30,000
742 888 750 750 750 750
165,271 186,159 190,000 190,000 195,000 195,000
$ 199,067 $ 217,756 $ 220,750 $ 220,750 $ 225,750 $ 225,750 (3011) Sales Tax Public Safety
(3201) Vehicle Code Fines
(3402) State Cops Program
Total
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Powered by OpenGov
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Law Enforcement Services Department
General Fund Department 01-3200
48 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

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 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 Veterans Home of California also participates in this contracted services and the costs are split equally between the Veterans Home, County of Napa, and the Town of Yountville. The fire apparatus and equipment assigned to NCFD, as part of its contract with CAL FIRE, are owned by the County of Napa. 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.

Mid-Cycle (Budget Year 2) Updates
Reduced costs to assume a 5% increase over Fiscal Year 2024/2025 estimated costs, rather than the original assumption of a 10% increase.

The costs of services are estimated to be $1,847,975 less a fire tax credit of $295,000 resulting in a net expenditure of $1,552,975.

The current contract automatically renews in July 2025.

Department Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Contract Services $625,659 $973,789 $1,473,976 $1,473,976 $1,640,974 $1,552,975 TOTAL $625,659 $973,789 $1,473,976 $1,473,976 $1,640,974 $1,552,975 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Fire & Emergency Medical Services
Department
General Fund Department 01-3201
49 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

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 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. staff 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.

Mid-Cycle (Budget Year 2) Updates
Salaries costs increased to reflect Cost of Living Adjustment (COLA) of 2.5% per current MOU.

Increased Liability and Worker's Compensation insurance premiums based on updated estimates received from CIRA. Net effect is a decrease to total expenditures of $49,246.

Department Expenditures
Personnel
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Salaries - Full Time $457,077 $487,836 $499,606 $502,847 $521,000 $491,580 Medicare & Fica $6,257 $6,595 $7,245 $7,245 $7,555 $7,128 Deferred Compensation $30,369 $33,784 $36,971 $36,971 $38,429 $36,132 Payment-In Lieu Health $300 $1,468 $2,700 $2,700 $2,700 $2,700 Health Insurance $39,379 $38,922 $47,437 $47,437 $51,192 $48,654 Dental Insurance $3,416 $3,438 $3,726 $3,726 $3,867 $3,515 Vision Insurance $251 $864 $1,635 $1,635 $1,585 $1,510
Life/Disability Insurance $4,401 $4,739 $5,024 $5,024 $5,119 $4,589 Tuition Reimbursement $0 $0 $324 $324 $324 $324
Automobile Allowance $3,768 $3,708 $3,720 $3,720 $3,720 $3,720 Cell Phone Allowance $2,929 $3,037 $3,076 $3,076 $3,044 $2,900 Other Employee Reimbursement $1,039 $1,578 $2,404 $2,404 $2,366 $2,250 Technology Stipend $2,268 $180 $1,656 $1,656 $2,520 $2,250 Pers Employer Rate $34,746 $37,657 $42,431 $43,121 $44,222 $43,332 Allocated PRSP- Payment to Trust $22,016 $23,809 $24,265 $24,265 $25,307 $23,666 Allocated OPEB - Payment to Trust $22,016 $11,905 $9,706 $9,706 $10,123 $9,467 Allocated Liability Insurance $33,715 $27,194 $37,071 $39,788 $44,481 $42,113 Allocated Wrkrs Comp Insurance $16,052 $13,738 $18,301 $19,168 $21,961 $17,139 TOTAL $679,999 $700,450 $747,298 $754,813 $789,515 $742,969 Supplies & Services
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Office Supplies $254 $611 $800 $800 $800 $800
Other Supplies & Materials $1,796 $68 $5,000 $5,000 $5,000 $5,000 Postage & Printing $0 $0 $500 $500 $500 $500
Advertising $657 $2,099 $1,500 $1,500 $1,500 $1,500
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Public Works - Administration & Engineering
Department
General Fund Department 01-4301
50 2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Other Agencies $20,201 $37,737 $84,000 $84,000 $84,000 $84,000 Facilities/Grounds Maintenance $71 $0 $1,000 $1,000 $1,000 $1,000 Equipment Maintenance $1,106 $602 $1,000 $1,000 $1,000 $1,000 Vehicle Maintenance $1,000 $4,277 $1,000 $1,000 $1,000 $1,000 Utilities - Water & Sewer $1,505 $1,248 $1,520 $1,520 $1,550 $1,550 Allocated IT Costs $34,882 $35,729 $44,340 $44,340 $44,430 $41,730 Conference & Travel $392 $197 $5,000 $5,000 $5,000 $5,000 Meetings & Training $613 $2,554 $2,500 $2,500 $2,500 $2,500 Dues & Subscriptions $180 $1,412 $1,000 $1,000 $1,000 $1,000 Contract Services $1,625 $3,000 $10,000 $10,000 $10,000 $10,000 TOTAL $64,281 $89,533 $159,160 $159,160 $159,280 $156,580 Total Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Engineering/Administration $744,281 $789,983 $906,458 $913,973 $948,795 $899,549 TOTAL $744,281 $789,983 $906,458 $913,973 $948,795 $899,549 Program Revenues
$ 20,700 $ 13,909 $ 15,000 $ 15,000 $ 15,000 $ 15,000
1,071 3,357 1,000 1,000 1,000 1,000
$ 21,771 $ 17,266 $ 16,000 $ 16,000 $ 16,000 $ 16,000
(3199) Encroachment Permit
(3602) Engineering Service Charges
Total
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Full-Time Staff Allocations
Public Works Administration Dept.
2022/2023 Actual 2023/2024 Actual 2024/2025 Adopted 2025/2026 Adopted 2025/2026 Revised 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 0.25 0.25 0.25 0.25 0
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
Human Resources Analyst 0.07 0.07 0.07 0.07 0.07
Information Systems Administrator 0.056 0.1 0.1 0.1 0.1 Management Analyst II 0.45 0.45 0.45 0.45 0.45
Public Works Director 0.4 0.4 0.4 0.4 0.4
Public Works Manager 0.1 0.1 0.1 0 0.1
Town Manager 0.1 0.1 0.1 0.1 0.1
Utility Operations Manager, Wastewater 0.05 0 0.05 0.05 0.05 TOTAL 3.226 3.22 3.27 3.17 3.02
The Utility Operations Manager position is currently filled by a contracted position with waterTALENT. 51 Powered by OpenGov
52 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

Overview
The Streets Maintenance Division is responsible for the maintenance and repair of the Town’s streets and sidewalk related infrastructure.

The Town utilizes outside contractors for services related to street sweeping, striping and curb painting, and tree care services in the public right-of-way. The Streets Division also manages Yountville's unique wood framed street identification signs that date back to the 1975 Lawrence Halperin General Plan and works to address Americans with Disabilities Act (ADA) related projects, the Urban Forest Management Program and Town wide drainage, sidewalk, curb, and gutter projects.

Mid-Cycle (Budget Year 2) Updates
Salaries costs revised to reflect Cost of Living Adjustment (COLA) of 2.5% per current MOU.

Increased Liability and Worker's Compensation insurance premiums based on updated estimates received from CIRA.

Includes Street Maintenance Worker position to backfill vacancy following an internal promotion.

Net effect is an increase in total expenditures of $11,590.

Departmental Expenditures
Personnel
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Salaries - Full Time $146,088 $149,091 $132,115 $140,945 $125,824 $131,297 Overtime $7,134 $6,148 $9,000 $9,000 $9,450 $9,450
Medicare & Fica $2,074 $2,101 $1,916 $2,011 $1,825 $1,904 Deferred Compensation $9,504 $9,927 $8,787 $9,237 $8,551 $8,752 Payment-In Lieu Health $458 $601 $750 $750 $750 $750
Health Insurance $33,390 $34,403 $34,988 $37,909 $35,520 $44,879 Dental Insurance $2,708 $2,576 $2,266 $2,443 $2,242 $2,600 Vision Insurance $38 $202 $688 $813 $538 $688
Life/Disability Insurance $1,591 $1,650 $1,380 $1,472 $1,253 $1,439 Automobile Allowance $120 $120 $120 $120 $120 $120
Cell Phone Allowance $1,347 $1,341 $1,128 $1,208 $1,032 $1,320 Other Employee Reimbursement $198 $200 $946 $1,038 $834 $1,066 Technology Stipend $191 $0 $0 $0 $90 $90
Pers Employer Rate $16,651 $19,501 $18,610 $19,430 $17,945 $14,665 PERS Unfunded Accrued Liab $0 $0 $0 $129 $0 $0
Allocated PRSP- Payment to Trust $7,176 $7,189 $6,277 $6,599 $6,108 $6,252 Allocated OPEB - Payment to Trust $7,176 $3,595 $2,511 $2,511 $2,443 $2,501 Allocated Liability Insurance $9,901 $8,874 $10,730 $11,516 $12,883 $11,527 Allocated Wrkrs Comp Insurance $3,933 $3,613 $4,357 $4,563 $5,228 $4,691 TOTAL $249,677 $251,132 $236,569 $251,694 $232,636 $243,991 Supplies & Services
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Office Supplies $0 $54 $800 $800 $800 $800
Other Supplies & Materials $16,782 $13,342 $22,300 $32,300 $34,300 $34,300 Facilities/Grounds Maintenance $9,660 $10,343 $19,000 $19,000 $21,000 $21,000 Equipment Maintenance $4,274 $1,416 $4,000 $4,000 $4,000 $4,000 Vehicle Maintenance $2,897 $3,463 $3,000 $3,000 $3,000 $3,000 Utilities - Gas & Electric $26,901 $27,190 $30,800 $30,800 $33,880 $33,880 Allocated IT Costs $16,486 $15,315 $20,960 $20,960 $21,000 $19,720 Conference & Travel $1,599 $0 $2,000 $2,000 $2,000 $2,000 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Public Works - Streets Maintenance Division
General Fund Department 01-4305
53 2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Meetings & Training $975 $1,942 $440 $440 $485 $2,000
Dues & Subscriptions $160 $520 $500 $500 $500 $500
Contract Services $58,914 $85,742 $111,750 $111,750 $126,050 $126,050 TOTAL $138,649 $159,325 $215,550 $225,550 $247,015 $247,250 Capital Outlay
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Machinery & Equipment < $10k $0 $5,864 $4,000 $4,000 $4,000 $4,000 TOTAL $0 $5,864 $4,000 $4,000 $4,000 $4,000
Total Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Street Maintenance $388,326 $416,321 $456,119 $481,244 $483,651 $495,241 TOTAL $388,326 $416,321 $456,119 $481,244 $483,651 $495,241 Full-Time Staff Allocations
Public Works Streets Dept.
2022/2023 Actual 2023/2024 Actual 2024/2025 Adopted 2025/2026 Adopted 2025/2026 Revised Information Systems Administrator 0.056 0 0 0 0
Lead Maintenance Worker 0 0 0 0 0.125
Maintenance Worker I/II 1.025 1.025 1.025 1.025 0.9
Public Works Director 0.05 0.05 0.05 0.05 0.05
Public Works Manager 0.3 0.3 0.3 0 0.3
TOTAL 1.431 1.375 1.375 1.075 1.375
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54 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

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.

Mid-Cycle (Budget Year 2) Updates
Salaries costs increased to reflect Cost of Living Adjustment (COLA) of 2.5% per current MOU.

Increased Liability and Worker's Compensation insurance premiums based on updated estimates received from CIRA.

Some Supplies & Services cost increases based on updated assumptions. Net effect is an increase in total expenditures of $23,396.

Department Expenditures
Personnel
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Salaries - Full Time $223,226 $227,544 $308,962 $330,503 $321,532 $319,499 Salaries - Part Time $38,275 $37,358 $47,309 $47,309 $48,730 $49,745 Overtime $4,138 $7,681 $8,000 $8,000 $8,400 $8,400
Medicare & Fica $6,089 $6,130 $8,100 $8,385 $8,391 $8,439 Deferred Compensation $11,130 $15,129 $20,239 $21,589 $21,356 $21,406 Payment-In Lieu Health $6,562 $6,603 $6,150 $6,150 $6,150 $6,150 Health Insurance $33,503 $30,648 $68,380 $77,144 $72,746 $59,863 Dental Insurance $4,808 $4,389 $5,935 $6,464 $6,118 $5,027 Vision Insurance $463 $618 $1,688 $2,063 $1,563 $1,688
Life/Disability Insurance $2,452 $2,563 $3,491 $3,767 $3,455 $2,510 Automobile Allowance $120 $120 $120 $120 $120 $120
Cell Phone Allowance $2,427 $2,309 $3,080 $3,320 $3,000 $3,240 Other Employee Reimbursement $257 $416 $2,516 $2,797 $2,422 $2,616 Technology Stipend $190 $0 $0 $0 $90 $90
Pers Employer Rate $21,528 $27,681 $38,850 $41,308 $40,387 $39,737 Allocated PRSP- Payment to Trust $10,968 $11,324 $14,457 $15,421 $15,255 $15,290 Allocated OPEB - Payment to Trust $10,968 $5,662 $5,783 $6,168 $6,102 $6,116 Allocated Liability Insurance $15,681 $14,197 $22,191 $23,816 $26,629 $26,729 Allocated Wrkrs Comp Insurance $6,228 $5,779 $9,009 $9,436 $10,811 $10,878 TOTAL $399,012 $406,151 $574,260 $613,760 $603,257 $587,543 Supplies & Services
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Office Supplies $0 $0 $300 $300 $300 $300
Other Supplies & Materials $35,674 $64,344 $47,300 $47,300 $49,608 $49,608 Facilities/Grounds Maintenance $23,761 $14,723 $85,300 $85,300 $102,050 $102,050 Equipment Maintenance $7,312 $6,910 $4,000 $4,000 $4,000 $4,000 Vehicle Maintenance $19,012 $14,264 $24,000 $24,000 $24,000 $24,000 Equipment Rental $0 $0 $1,000 $1,000 $1,000 $1,000
Utilities - Gas & Electric $11,627 $15,972 $15,000 $15,000 $16,500 $23,000 Utilities - Water & Sewer $89,344 $83,465 $125,000 $152,000 $135,000 $170,000 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Public Works - Parks Maintenance Division
General Fund Department 01-4320
55 2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Allocated IT Costs $30,818 $28,633 $39,180 $39,180 $39,260 $36,870 Conference & Travel $0 $0 $2,000 $2,000 $2,000 $2,000
Meetings & Training $56 $405 $1,400 $1,400 $1,550 $1,550 Dues & Subscriptions $0 $0 $500 $500 $500 $500
Contract Services $20,890 $91,091 $55,000 $55,000 $60,550 $60,550 TOTAL $238,493 $319,805 $399,980 $426,980 $436,318 $475,428 Capital Outlay
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Machinery & Equipment < $10k $4,813 $18,005 $9,950 $9,950 $9,950 $9,950 TOTAL $4,813 $18,005 $9,950 $9,950 $9,950 $9,950
Total Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Park Maintenance $642,318 $743,961 $984,190 $1,050,690 $1,049,525 $1,072,921 TOTAL $642,318 $743,961 $984,190 $1,050,690 $1,049,525 $1,072,921 Program Revenue
$ 1,393 $ 16,520 $ 1,500 $ 1,500 $ 1,500 $ 1,500
12,630 12,574 12,950 13,177 13,338 13,338
$ 14,023 $ 29,094 $ 14,450 $ 14,677 $ 14,838 $ 14,838
(3191) Tree Removal In Lieu Fee
(3801) Refunds & Reimbursements
Total
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Full-Time Staff Allocations
Public Works Park Maintenance Dept.
2022/2023 Actual 2023/2024 Actual 2024/2025 Adopted 2025/2026 Adopted 2025/2026 Revised Information Systems Administrator 0.056 0 0 0 0
Lead Maintenance Worker 0 0 0 0 0.925
Maintenance Worker I/II 2.275 2.275 3.075 3.075 2.15
Public Works Director 0.05 0.05 0.05 0.05 0.05
Public Works Manager 0.25 0.25 0.25 0 0.25
TOTAL 2.631 2.575 3.375 3.125 3.375
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56 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

Overview
The Government Buildings Division is responsible for providing maintenance and repair services to the Town-owned buildings and maintains 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 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, the Sheriffs Annex at the Post Office, and Yountville Commons.

Mid-Cycle (Budget Year 2) Updates
Salaries costs increased to reflect Cost of Living Adjustment (COLA) of 2.5% per current MOU.

Increased Liability and Worker's Compensation insurance premiums to reflect 20% increase over Fiscal Year 2024/2025 actuals as recommended by CIRA.

Personnel costs increased based on approved position adjustments made to create upward mobility.

Some Supplies & Services costs revised based on updated assumptions.

Net effect is an increase in total expenditures of $138,372.

Department Expenditures
Personnel
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Salaries - Full Time $190,749 $194,677 $193,677 $195,770 $191,336 $229,378 Overtime $10,984 $9,618 $15,000 $15,000 $15,750 $15,750 Medicare & Fica $2,801 $2,809 $2,809 $2,809 $2,775 $3,326 Deferred Compensation $12,721 $13,042 $13,068 $13,068 $12,781 $15,396 Payment-In Lieu Health $5,188 $5,119 $5,700 $5,700 $5,700 $5,700 Health Insurance $23,232 $24,079 $28,089 $28,089 $28,179 $38,416 Dental Insurance $3,555 $3,402 $3,370 $3,370 $3,413 $3,857 Vision Insurance $0 $371 $1,088 $1,088 $950 $1,088
Life/Disability Insurance $2,111 $2,213 $2,248 $2,248 $2,161 $2,525 Cell Phone Allowance $1,927 $1,905 $1,912 $1,912 $1,824 $2,088 Other Employee Reimbursement $311 $263 $1,576 $1,576 $1,473 $1,686 Technology Stipend $100 $0 $0 $0 $0 $0
Pers Employer Rate $15,414 $16,753 $15,840 $15,840 $15,116 $21,261 Allocated PRSP- Payment to Trust $9,170 $9,434 $9,335 $9,335 $9,130 $10,997 Allocated OPEB - Payment to Trust $9,170 $4,717 $3,734 $3,734 $3,652 $4,399 Allocated Liability Insurance $13,215 $12,495 $15,901 $17,068 $19,081 $19,272 Allocated Wrkrs Comp Insurance $5,249 $5,087 $6,457 $6,763 $7,748 $7,843 TOTAL $305,896 $305,984 $319,804 $323,370 $321,069 $382,982 Supplies & Services
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Office Supplies $0 $76 $300 $300 $300 $300
Other Supplies & Materials $4,001 $4,543 $3,500 $3,500 $3,500 $3,500 Facilities/Grounds Maintenance $12,617 $42,444 $57,700 $102,700 $58,450 $58,450 Equipment Maintenance $12,178 $29,946 $21,000 $54,330 $22,000 $22,000 Vehicle Maintenance $2,459 $2,767 $1,500 $1,500 $1,500 $1,500 Utilities - Gas & Electric $30,000 $33,240 $50,000 $72,000 $55,000 $96,000 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Public Works - Government Buildings Division
General Fund Department 01-4325
57 2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Utilities - Water & Sewer $42,823 $37,876 $60,000 $84,000 $65,000 $90,000 Allocated IT Costs $23,652 $21,970 $30,070 $30,070 $30,130 $28,300 Conference & Travel $3,440 $130 $2,000 $2,000 $2,000 $2,000 Meetings & Training $152 $4,372 $935 $935 $1,030 $1,030 Dues & Subscriptions $110 $50 $500 $500 $500 $500
Allocated Property Insurance $62,209 $81,680 $98,016 $109,764 $117,619 $129,413 Contract Services $71,944 $96,457 $115,370 $115,370 $118,396 $118,396 TOTAL $265,585 $355,550 $440,891 $576,969 $475,425 $551,389 Capital Outlay
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Machinery & Equipment < $10k $0 $2,186 $4,000 $4,000 $3,999 $3,999 TOTAL $0 $2,186 $4,000 $4,000 $3,999 $3,999
Loan Payments
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Principal $10,181 $0 $0 $0 $0 $0
Interest $153 $0 $0 $0 $0 $0
TOTAL $10,334 $0 $0 $0 $0 $0
Total Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Government Buildings $581,815 $663,720 $764,695 $904,339 $800,493 $938,370 TOTAL $581,815 $663,720 $764,695 $904,339 $800,493 $938,370 Full-Time Staff Allocations
Public Works Govt Bldg Dept.
2022/2023 Actual 2023/2024 Actual 2024/2025 Adopted 2025/2026 Adopted 2025/2026 Revised Information Systems Administrator 0.056 0 0 0 0
Lead Maintenance Worker 0 0 0 0 0.95
Maintenance Worker I/II 1.7 1.7 1.9 1.9 0.95
Public Works Manager 0.275 0.275 0.275 0 0.275
TOTAL 2.031 1.975 2.175 1.9 2.175
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58 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

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.

Mid-Cycle (Budget Year 2) Updates
Salaries costs increased to reflect Cost of Living Adjustment (COLA) of 2.5% per current MOU.

Increased Liability and Worker's Compensation insurance premiums based on updated estimates received from CIRA.

Some costs revised based on updated assumptions.

Net effect is a decrease in total expenditures of $68,081.

Department Expenditures
Personnel
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
Salaries - Full Time $280,047 $291,579 $368,669 $369,909 $393,785 $354,528 Salaries - Part Time $3,583 $897 $4,500 $4,500 $4,725 $5,556 Overtime $1,042 $3,838 $2,250 $2,250 $2,500 $2,500
Medicare & Fica $4,057 $4,056 $5,690 $5,690 $6,072 $5,566 Deferred Compensation $18,550 $19,083 $26,898 $26,898 $28,646 $25,701 Payment-In Lieu Health $300 $268 $300 $300 $300 $300
Health Insurance $38,101 $41,426 $65,383 $65,383 $71,921 $60,604 Dental Insurance $2,909 $2,915 $3,850 $3,850 $4,043 $3,020 Vision Insurance $50 $165 $1,135 $1,135 $1,135 $1,010
Life/Disability Insurance $2,375 $2,527 $3,507 $3,507 $3,613 $1,186 Tuition Reimbursement $0 $0 $180 $180 $180 $180
Automobile Allowance $2,616 $2,544 $2,940 $2,940 $2,940 $2,940 Cell Phone Allowance $1,632 $1,641 $2,180 $2,180 $2,180 $1,940 Other Employee Reimbursement $35 $0 $1,406 $1,406 $1,406 $1,212 Technology Stipend $97 $90 $270 $270 $2,520 $2,160
Pers Employer Rate $36,126 $41,677 $53,191 $53,536 $56,811 $52,982 Allocated PRSP- Payment to Trust $12,972 $14,028 $18,142 $18,142 $19,390 $17,258 Allocated OPEB - Payment to
Trust $12,972 $7,014 $7,257 $7,257 $7,756 $6,903
Allocated Liability Insurance $17,617 $17,850 $26,244 $28,172 $31,493 $29,934 Allocated Wrkrs Comp Insurance $6,997 $7,267 $10,657 $11,162 $12,788 $12,183 TOTAL $442,077 $458,864 $604,649 $608,667 $654,204 $587,663 Supplies & Services
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Office Supplies $4,292 $5,532 $7,800 $7,800 $8,190 $8,190 Other Supplies & Materials $4,789 $8,388 $8,000 $8,000 $8,400 $8,400 Postage & Printing $28,616 $32,039 $31,500 $31,500 $33,125 $33,125 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Parks & Recreation - Administration & Services
Department
General Fund Department 01-5405
59 2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Bank & Fiscal Agent Fees $14,600 $11,412 $10,000 $10,000 $10,000 $10,000 Personnel Services $3,753 $4,004 $4,000 $4,000 $4,200 $4,200 Advertising $1,996 $2,395 $2,500 $2,500 $2,500 $2,500
Equipment Maintenance $0 $0 $500 $500 $500 $500
Vehicle Maintenance $330 $3,393 $1,500 $1,500 $1,675 $1,675 Allocated IT Costs $17,730 $17,849 $25,280 $25,280 $25,330 $23,790 Conference & Travel $165 $4,426 $4,000 $4,000 $4,200 $4,200 Meetings & Training $2,250 $1,341 $2,500 $2,500 $2,700 $2,700 Dues & Subscriptions $1,975 $2,353 $3,375 $3,375 $3,551 $3,551 Contract Services $30,188 $10 $2,500 $2,500 $2,700 $2,700 TOTAL $110,684 $93,141 $103,455 $103,455 $107,071 $105,531 Capital Outlay
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Machinery & Equipment < $10k $4,700 $0 $1,500 $1,500 $2,500 $2,500 TOTAL $4,700 $0 $1,500 $1,500 $2,500 $2,500
Total Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Admin & Services $557,461 $552,006 $709,604 $713,622 $763,775 $695,694 TOTAL $557,461 $552,006 $709,604 $713,622 $763,775 $695,694 Program Revenue
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Special Event Permit* $5,528 $0 $0 $0 $0 $0
Park Rentals $24,146 $26,655 $18,000 $18,000 $18,500 $18,500 TOTAL $29,674 $26,655 $18,000 $18,000 $18,500 $18,500
Full-Time Staff Allocations
Parks & Rec. Admin Dept.
2022/2023 Actual 2023/2024 Actual 2024/2025 Adopted 2025/2026 Adopted 2025/2026 Revised Administrative Assistant II 0.52 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 0.25 0.25 0
Human Resources Analyst 0.05 0.05 0.05 0.05 0.05
Information Systems Administrator 0.056 0.1 0.1 0.1 0.1 Parks & Recreation Director 0.84 0.84 1 1 1
Recreation Coordinator 0.1 0.15 0.2 0.2 0.2
Recreation Supervisor 0 0 0.05 0.05 0.05
Town Manager 0.05 0.05 0.05 0.05 0.05
TOTAL 1.666 1.76 2.27 2.27 2.02
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61 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

Overview
The Parks and Recreation Day Camp Program provides out of school time care for Yountville and Napa Valley resident families who have children in kindergarten through 5th grades. 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 non-school days that do not fall on holidays and offer “Fun Clubs” on those days. Under this budget, we also offer the Counselor in Training (CIT) Program which provides opportunities for youth ages 12 – 15 to stay engaged with Yountville Parks and Recreation to learn important leadership, job and life skills.

Mid-Cycle (Budget Year 2) Updates
Salaries cost increased to reflect Cost of Living Adjustment (COLA) of 2.5% per current MOU.

Increased Liability and Worker's Compensation insurance premiums based on updated estimates received from CIRA.

Increase in Contract Services budget for camp trip transportation services. Net effect is an increase to total expenditures of $51,526.

Department Expenditures
Personnel
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Salaries - Full Time $43,529 $43,967 $46,225 $46,225 $50,734 $49,526 Salaries - Part Time $100,878 $118,795 $105,200 $135,200 $108,500 $141,960 Overtime $2,286 $1,626 $2,500 $2,500 $2,625 $2,625
Medicare & Fica $8,367 $9,705 $8,719 $11,014 $9,036 $11,579 Deferred Compensation $2,877 $2,882 $3,236 $3,236 $3,552 $3,467 Health Insurance $7,263 $7,534 $9,843 $9,843 $10,827 $10,724 Dental Insurance $563 $518 $525 $525 $551 $507
Vision Insurance $0 $3 $325 $325 $325 $325
Life/Disability Insurance $556 $477 $545 $545 $562 $598 Automobile Allowance $48 $48 $0 $0 $0 $0
Cell Phone Allowance $530 $556 $624 $624 $624 $624
Other Employee Reimbursement $25 $0 $390 $390 $390 $390 Technology Stipend $100 $0 $0 $0 $0 $0
Pers Employer Rate $3,665 $3,996 $3,994 $3,994 $4,379 $4,302 Allocated PRSP- Payment to Trust $2,161 $2,124 $2,312 $2,312 $2,537 $2,477 Allocated OPEB - Payment to Trust $2,161 $1,062 $925 $925 $1,015 $991 Allocated Liability Insurance $2,741 $2,502 $3,183 $3,416 $3,819 $4,374 Allocated Wrkrs Comp Insurance $1,089 $1,018 $1,292 $1,354 $1,551 $1,780 TOTAL $178,838 $196,811 $189,838 $222,428 $201,027 $236,249 Supplies & Services
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Office Supplies $114 $270 $200 $200 $200 $200
Other Supplies & Materials $14,113 $16,787 $17,170 $17,170 $18,500 $18,500 Advertising $1,000 $557 $700 $700 $735 $735
Allocated IT Costs $5,177 $5,781 $8,080 $8,080 $8,100 $7,610 Conference & Travel $0 $1,161 $1,200 $1,200 $1,260 $1,260 Meetings & Training $2,370 $1,505 $2,500 $2,500 $2,625 $2,625 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Parks & Recreation - Day Camp Program Division
General Fund Department 01-5406
62 2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Contract Services $19,349 $35,369 $25,220 $35,220 $28,587 $45,381 TOTAL $42,123 $61,431 $55,070 $65,070 $60,007 $76,311
Total Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Camp $220,961 $258,242 $244,908 $287,498 $261,034 $312,560 TOTAL $220,961 $258,242 $244,908 $287,498 $261,034 $312,560 Program Revenue
$ 243,784 $ 291,060 $ 240,000 $ 295,000 $ 260,000 $ 310,000 $ 243,784 $ 291,060 $ 240,000 $ 295,000 $ 260,000 $ 310,000 (3538) Camp Program Fees
Total
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Full-Time Staff Allocations
Parks & Rec. Day Camp Dept.
2022/2023 Actual 2023/2024 Actual 2024/2025 Adopted 2025/2026 Adopted 2025/2026 Revised Administrative Assistant II 0.05 0.05 0.05 0.05 0.05
Information Systems Administrator 0.056 0 0 0 0
Parks & Recreation Director 0.02 0.02 0 0 0
Recreation Coordinator 0.4 0.5 0.6 0.6 0.6
TOTAL 0.526 0.57 0.65 0.65 0.65
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63 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

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.

Mid-Cycle (Budget Year 2) Updates
Salaries costs increased to reflect Cost of Living Adjustment (COLA) of 2.5% per current MOU.

Increased Liability and Worker's Compensation insurance premiums based on updated estimates received from CIRA.

Personnel costs updated based on current staff salary levels.

Net effect is an increase in total expenditures of $21,800.

Department Expenditures
Personnel
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Salaries - Full Time $86,876 $96,822 $90,728 $92,539 $95,234 $108,978 Salaries - Part Time $17,802 $16,127 $32,000 $32,000 $33,600 $34,382 Overtime $1,282 $2,229 $2,200 $2,200 $2,500 $2,500
Medicare & Fica $2,527 $2,578 $3,764 $3,764 $3,952 $4,211 Deferred Compensation $5,599 $7,131 $7,850 $7,850 $8,167 $9,150 Health Insurance $12,129 $13,135 $15,095 $15,095 $15,863 $19,736 Dental Insurance $991 $877 $797 $797 $802 $998
Vision Insurance $25 $72 $513 $513 $475 $513
Life/Disability Insurance $775 $998 $997 $997 $985 $1,134 Automobile Allowance $528 $588 $420 $420 $420 $420
Cell Phone Allowance $723 $880 $936 $936 $912 $984
Other Employee Reimbursement $105 $30 $599 $599 $570 $629 Technology Stipend $104 $90 $1,530 $1,530 $90 $90
Pers Employer Rate $8,551 $9,860 $8,279 $8,624 $8,539 $10,892 Allocated PRSP- Payment to Trust $4,528 $4,367 $4,536 $4,536 $4,762 $5,367 Allocated OPEB - Payment to Trust $4,528 $2,183 $1,815 $1,815 $1,905 $2,147 Allocated Liability Insurance $6,251 $5,577 $6,779 $7,277 $8,135 $9,416 Allocated Wrkrs Comp Insurance $2,483 $2,270 $2,753 $2,883 $3,303 $3,832 TOTAL $155,807 $165,813 $181,591 $184,375 $190,214 $215,379 Supplies & Services
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Office Supplies $53 $130 $500 $500 $525 $525
Other Supplies & Materials $15,525 $15,589 $16,900 $16,900 $14,070 $14,070 Advertising $5,159 $6,220 $5,300 $5,300 $5,300 $5,300
Facilities/Grounds Maintenance $2,610 $5,000 $3,500 $3,500 $3,675 $2,500 Equipment Maintenance $312 $2,986 $4,000 $4,000 $4,200 $3,000 Utilities - Gas & Electric $79,388 $85,260 $80,000 $80,000 $88,000 $88,000 Utilities - Water & Sewer $21,382 $13,946 $20,000 $20,000 $21,000 $21,000 Allocated IT Costs $10,468 $8,572 $16,340 $16,340 $16,370 $15,380 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Parks & Recreation - Community Center Operations
Division
General Fund Department 01-5408
64 2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Conference & Travel $0 $801 $800 $800 $800 $800
Meetings & Training $189 $0 $1,200 $1,200 $1,200 $1,200 Dues & Subscriptions $0 $0 $250 $250 $250 $250
Contract Services $46,283 $47,181 $55,700 $55,700 $56,890 $56,890 TOTAL $181,369 $185,685 $204,490 $204,490 $212,280 $208,915 Capital Outlay
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Machinery & Equipment < $10k $0 $7,428 $0 $0 $0 $0
TOTAL $0 $7,428 $0 $0 $0 $0
Total Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Community Center $337,176 $358,926 $386,081 $388,865 $402,494 $424,294 TOTAL $337,176 $358,926 $386,081 $388,865 $402,494 $424,294 Program Revenue
$ 37,444 $ 55,969 $ 45,000 $ 45,000 $ 47,250 $ 47,250
4,947 15,052 12,000 12,000 12,600 12,600
29,878 38,089 31,000 31,000 32,550 32,550
$ 72,269 $ 109,110 $ 88,000 $ 88,000 $ 92,400 $ 92,400
(3312) Community Hall Rental
(3313) Community Center Rental
(3314) Other Facility Rental Charges
Total
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Full-Time Staff Allocations*
Parks & Rec. Comm Center Dept.
2022/2023 Actual 2023/2024 Actual 2024/2025 Adopted 2025/2026 Adopted 2025/2026 Revised Administrative Assistant II 0.05 0.05 0.05 0.05 0.05
Information Systems Administrator 0.056 0 0 0 0
Parks & Recreation Director 0.07 0.07 0 0 0
Public Works Manager 0.075 0.075 0.075 0 0.075
Recreation Coordinator 0.6 0.6 0 0 0
Recreation Supervisor 0 0 0.85 0.85 0.85
Town Manager 0.05 0.05 0.05 0.05 0.05
TOTAL 0.901 0.845 1.025 0.95 1.025
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65 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

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. 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
Mid-Cycle (Budget Year 2) Updates
Salaries costs revised to reflect Cost of Living Adjustment (COLA) of 2.5% per current MOU.

Increased Liability and Worker's Compensation insurance premiums based on updated estimates received from CIRA.

Some costs revised based on updated assumptions. Net effect is a decrease in total expenditures of $15,792.

Department Expenditures
Personnel
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Salaries - Full Time $121,045 $95,577 $85,926 $85,926 $93,588 $93,684 Salaries - Part Time $23,652 $26,960 $39,500 $39,500 $41,475 $45,256 Overtime $413 $1,679 $1,000 $1,000 $1,050 $1,050
Medicare & Fica $3,402 $3,356 $4,268 $4,268 $4,530 $4,821 Deferred Compensation $7,488 $3,743 $6,015 $6,015 $6,552 $7,546 Health Insurance $32,246 $22,220 $35,595 $35,595 $39,154 $44,953 Dental Insurance $2,541 $1,621 $2,117 $2,117 $2,223 $2,608 Vision Insurance $0 $3 $600 $600 $600 $600
Life/Disability Insurance $1,225 $740 $1,122 $1,122 $1,156 $1,835 Automobile Allowance $48 $48 $0 $0 $0 $0
Cell Phone Allowance $1,115 $743 $1,152 $1,152 $1,152 $1,152 Other Employee Reimbursement $0 $0 $720 $720 $720 $720
Technology Stipend $90 $0 $0 $0 $0 $0
Pers Employer Rate $15,878 $13,145 $10,548 $10,548 $11,439 $11,870 Allocated PRSP- Payment to Trust $6,202 $5,797 $4,297 $4,297 $4,680 $4,568 Allocated OPEB - Payment to Trust $6,202 $2,898 $1,719 $1,719 $1,872 $1,828 Allocated Liability Insurance $7,369 $6,917 $7,709 $8,274 $9,251 $8,007 Allocated Wrkrs Comp Insurance $2,927 $2,816 $3,130 $3,279 $3,757 $3,259 TOTAL $231,842 $188,262 $205,418 $206,132 $223,199 $233,757 Supplies & Services
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Other Supplies & Materials $7,479 $8,277 $18,860 $18,860 $19,758 $19,758 Supplies for Resale $10,423 $10,179 $16,970 $16,970 $17,825 $17,825 Advertising $337 $161 $500 $500 $500 $500
Contract Instructors $37,366 $54,066 $90,600 $90,600 $95,130 $70,000 Allocated IT Costs $12,886 $11,362 $20,120 $20,120 $20,160 $18,940 Contract Services $13,376 $15,856 $16,970 $16,970 $20,473 $20,473 TOTAL $81,867 $99,901 $164,020 $164,020 $173,846 $147,496 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Parks & Recreation - Leisure Programs Division
General Fund Department 01-5410
66 Total Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Leisure Programs $313,709 $288,163 $369,438 $370,152 $397,045 $381,253 TOTAL $313,709 $288,163 $369,438 $370,152 $397,045 $381,253 Program Revenue
$ 72,621 $ 91,926 $ 78,870 $ 78,870 $ 82,780 $ 82,780
22,325 21,048 33,100 33,100 34,615 34,615
$ 94,946 $ 112,974 $ 111,970 $ 111,970 $ 117,395 $ 117,395 (3530) Class Fees
(3539) Excursion Fees
Total
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Full-Time Staff Allocations
Parks & Rec. Leisure Program Dept.
2022/2023 Actual 2023/2024 Actual 2024/2025 Adopted 2025/2026 Adopted 2025/2026 Revised Administrative Assistant II 0.25 0.25 0.25 0.25 0.25
Information Systems Administrator 0.056 0 0 0 0
Parks & Recreation Director 0.02 0.02 0 0 0
Recreation Coordinator 0.1 0 0.95 0.95 0.95
Recreation Supervisor 0.85 0.85 0 0 0
TOTAL 1.276 1.12 1.2 1.2 1.2
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67 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

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) and open gym for basketball and pickleball. Other activities include a cornhole league and glow sports programs.

Mid-Cycle (Budget Year 2) Updates
Salaries costs revised to reflect Cost of Living Adjustment (COLA) of 2.5% per current MOU.

Increased Liability and Worker's Compensation insurance premiums based on updated estimates received from CIRA.

Net effect is a decrease in total expenditures of $150.

Department Expenditures
Personnel
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Salaries - Full Time $29,394 $25,252 $17,608 $17,608 $19,275 $19,435 Salaries - Part Time $12,340 $15,763 $15,500 $15,500 $16,275 $16,275 Overtime $352 $833 $1,000 $1,000 $1,050 $1,050
Medicare & Fica $1,332 $1,556 $1,442 $1,442 $1,525 $1,527 Deferred Compensation $1,916 $1,565 $1,233 $1,233 $1,350 $1,348 Health Insurance $5,026 $3,618 $4,827 $4,827 $5,310 $5,260 Dental Insurance $405 $264 $275 $275 $288 $265
Vision Insurance $0 $3 $115 $115 $115 $115
Life/Disability Insurance $321 $264 $215 $215 $222 $226 Automobile Allowance $48 $48 $0 $0 $0 $0
Cell Phone Allowance $304 $264 $221 $221 $221 $221
Other Employee Reimbursement $0 $10 $138 $138 $138 $138 Technology Stipend $90 $0 $180 $180 $0 $0
Pers Employer Rate $2,792 $2,424 $1,754 $1,754 $1,914 $1,763 Allocated PRSP- Payment to Trust $1,366 $1,090 $881 $881 $964 $963 Allocated OPEB - Payment to Trust $1,366 $545 $353 $353 $386 $386 Allocated Liability Insurance $1,865 $1,388 $1,343 $1,441 $1,611 $1,696 Allocated Wrkrs Comp Insurance $740 $565 $545 $571 $654 $690 TOTAL $59,657 $55,453 $47,630 $47,754 $51,298 $51,358
Supplies & Services
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Office Supplies $0 $28 $0 $0 $0 $0
Other Supplies & Materials $7,119 $5,887 $7,050 $7,050 $7,440 $7,440 Advertising $40 $0 $0 $0 $0 $0
Contract Instructors $0 $0 $1,000 $1,000 $1,200 $1,200
Allocated IT Costs $2,199 $2,029 $3,440 $3,440 $3,450 $3,240 TOTAL $9,358 $7,944 $11,490 $11,490 $12,090 $11,880
Total Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Sports Programs $69,015 $63,396 $59,120 $59,244 $63,388 $63,238 TOTAL $69,015 $63,396 $59,120 $59,244 $63,388 $63,238
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Parks & Recreation - Sports Program Division
General Fund Department 01-5412
68 Program Revenue
$ 11,934 $ 20,110 $ 20,625 $ 20,625 $ 21,870 $ 21,870
$ 11,934 $ 20,110 $ 20,625 $ 20,625 $ 21,870 $ 21,870
(3532) Sports Program Fees
Total
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Full-Time Staff Allocations
Parks & Rec. Sports Program Dept.
2022/2023 Actual 2023/2024 Actual 2024/2025 Adopted 2025/2026 Adopted 2025/2026 Revised Administrative Assistant II 0.03 0.03 0.03 0.03 0.03
Information Systems Administrator 0.056 0 0 0 0
Parks & Recreation Director 0.02 0.02 0 0 0
Recreation Coordinator 0.2 0.2 0.1 0.1 0.1
Recreation Supervisor 0 0 0.1 0.1 0.1
TOTAL 0.306 0.25 0.23 0.23 0.23
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69 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

Overview
The Parks and Recreation - Community Events & Programs Department provides 13 free and/or low-cost community events and programs for the residents of Yountville each year. Revenue for this department is generated through low-cost fees for some events as well as individual and business sponsorships for events. Any remaining costs are covered by a Town General Fund subsidy.

Mid-Cycle (Budget Year 2) Updates
Salaries costs revised to reflect Cost of Living Adjustment (COLA) of 2.5% per current MOU.

Increased Liability and Worker's Compensation insurance premiums based on updated estimates received from CIRA. Net effect is a decrease in total expenditures of $8,352.

Department Expenditures
Personnel
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Salaries - Full Time $61,240 $61,092 $52,080 $52,080 $56,960 $58,876 Salaries - Part Time $7,690 $8,022 $15,000 $15,000 $15,750 $15,881 Overtime $1,207 $1,899 $1,500 $1,500 $1,575 $1,575
Medicare & Fica $1,411 $1,455 $1,903 $1,903 $2,031 $2,069 Deferred Compensation $3,757 $3,472 $3,646 $3,646 $3,988 $4,088 Health Insurance $12,551 $10,780 $25,213 $25,213 $27,734 $20,640 Dental Insurance $1,001 $769 $1,519 $1,519 $1,595 $1,074 Vision Insurance $0 $4 $375 $375 $375 $375
Life/Disability Insurance $686 $596 $715 $715 $737 $714 Automobile Allowance $72 $72 $0 $0 $0 $0
Cell Phone Allowance $677 $657 $720 $720 $720 $720
Other Employee Reimbursement $43 $10 $450 $450 $450 $450 Pers Employer Rate $6,395 $6,445 $6,664 $6,664 $7,264 $5,499 Allocated PRSP- Payment to Trust $3,255 $3,141 $2,604 $2,604 $2,848 $2,891 Allocated OPEB - Payment to Trust $3,255 $1,570 $1,042 $1,042 $1,140 $1,157 Allocated Liability Insurance $4,563 $3,816 $4,448 $4,776 $5,338 $5,069 Allocated Wrkrs Comp Insurance $1,812 $1,553 $1,806 $1,892 $2,168 $2,063 TOTAL $109,615 $105,353 $119,685 $120,099 $130,673 $123,141 Supplies & Services
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Other Supplies & Materials $23,826 $22,544 $30,250 $35,250 $32,240 $32,240 Advertising $1,450 $3,331 $2,500 $2,500 $2,575 $2,575
Equipment Rental $5,095 $8,996 $17,500 $17,500 $18,450 $18,450 Allocated IT Costs $8,594 $7,401 $13,410 $13,410 $13,440 $12,620 Contract Services $35,111 $34,597 $49,850 $69,850 $52,440 $52,440 TOTAL $74,075 $76,868 $113,510 $138,510 $119,145 $118,325 Total Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Community Events & Programs $183,689 $182,221 $233,195 $258,609 $249,818 $241,466 TOTAL $183,689 $182,221 $233,195 $258,609 $249,818 $241,466 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Parks & Recreation - Community Events & Programs
Division
General Fund Department 01-5413
70 Program Revenue
$ 8,828 $ 5,968 $ 5,400 $ 5,400 $ 5,450 $ 5,450
1,750 0 13,000 38,000 13,000 13,000
$ 10,578 $ 5,968 $ 18,400 $ 43,400 $ 18,450 $ 18,450
(3531) Events Fees
(3803) Donations & Contributions
Total
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Full-Time Staff Allocations
Parks & Rec. Comm Events & Programs Dept.
2022/2023 Actual 2023/2024 Actual 2024/2025 Adopted 2025/2026 Adopted 2025/2026 Revised Administrative Assistant II 0.1 0.1 0.1 0.1 0.1
Parks & Recreation Director 0.03 0.03 0 0 0
Recreation Coordinator 0.5 0.45 0.65 0.65 0.65
Recreation Supervisor 0.15 0.15 0 0 0
TOTAL 0.78 0.73 0.75 0.75 0.75
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71 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

Overview
The Parks and Recreation - Yountville Arts Programs Division was created in Fiscal Year 2018/2019 to highlight the work of Yountville Arts and show transparency of the sources and uses of funds. 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.

Mid-Cycle (Budget Year 2) Updates
Salaries costs revised to reflect Cost of Living Adjustment (COLA) of 2.5% per current MOU.

Increased Liability and Worker's Compensation insurance premiums based on updated estimates received from CIRA.

Some Supply & Services costs revised based on updated assumptions Net effect is a decrease in total expenditures of $10,083.

Department Expenditures
Personnel
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Salaries - Full Time $9,362 $7,575 $33,226 $33,226 $36,632 $39,425 Salaries - Part Time $6,684 $12,136 $5,500 $5,500 $5,775 $5,775 Overtime $279 $239 $350 $350 $368 $368
Medicare & Fica $641 $971 $903 $903 $973 $1,014
Deferred Compensation $481 $511 $2,326 $2,326 $2,565 $2,760 Health Insurance $1,749 $1,196 $17,528 $17,528 $19,281 $7,346 Dental Insurance $219 $84 $1,060 $1,060 $1,113 $337
Vision Insurance $0 $0 $250 $250 $250 $250
Life/Disability Insurance $112 $82 $476 $476 $490 $477
Cell Phone Allowance $100 $104 $480 $480 $480 $480
Other Employee Reimbursement $20 $0 $300 $300 $300 $300 Technology Stipend $90 $0 $0 $0 $0 $0
Pers Employer Rate $661 $1,366 $4,160 $4,160 $4,579 $3,139 Allocated PRSP- Payment to Trust $684 $339 $1,662 $1,662 $1,832 $1,972 Allocated OPEB - Payment to Trust $684 $170 $665 $665 $733 $789 Allocated Liability Insurance $484 $391 $2,350 $2,523 $2,820 $3,469 Allocated Wrkrs Comp Insurance $193 $159 $954 $999 $1,145 $1,412 TOTAL $22,446 $25,325 $72,190 $72,408 $79,336 $69,313
Supplies & Services
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Other Supplies & Materials $18,516 $15,519 $37,650 $37,650 $39,990 $39,990 Advertising $13,605 $16,668 $19,550 $19,550 $20,490 $20,490 Equipment Rental $29,269 $32,535 $31,500 $31,500 $33,075 $33,075 Allocated IT Costs $657 $1,010 $1,030 $1,030 $1,030 $970 Conference & Travel $2,502 $2,678 $4,000 $4,000 $4,000 $4,000 Art Sales Commission $19,048 $24,816 $0 $0 $0 $0
Contract Services $6,656 $13,200 $12,200 $12,200 $12,810 $12,810 TOTAL $90,253 $106,426 $105,930 $105,930 $111,395 $111,335 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Parks & Recreation - Yountville Arts Program Division
General Fund Department 01-5415
72 Total Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Yountville Arts Programs $112,699 $131,751 $178,120 $178,338 $190,731 $180,648 TOTAL $112,699 $131,751 $178,120 $178,338 $190,731 $180,648 Program Revenue
$ 66,862 $ 69,764 $ 79,150 $ 79,150 $ 83,150 $ 83,150
20,263 38,241 0 35,104 0 0
$ 87,126 $ 108,005 $ 79,150 $ 114,254 $ 83,150 $ 83,150 (3804) Art Donations/Comm
(3807) Art Sales
Total
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Full-Time Staff Allocations
Parks & Rec. Yountville Arts Programs Dept.
2022/2023 Actual 2023/2024 Actual 2024/2025 Adopted 2025/2026 Adopted 2025/2026 Revised Information Systems Administrator 0.056 0 0 0 0
Recreation Coordinator 0.1 0.1 0.5 0.5 0.5
TOTAL 0.156 0.1 0.5 0.5 0.5
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73 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

Overview
The Town’s employee benefit program provides for retiree health benefits for those employees who meet the eligibility requirements established by CalPERS in compliance with applicable state regulations and the Public Employee’s Medical and Hospital Care Act (PEMHCA).

OPEB costs include health insurance 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. 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).

Mid-Cycle (Budget Year 2) Updates
Costs of retiree medical premiums and transfer in from Trust revised based on updated assumptions.

Trust contributions revised based on change in projected salary costs.

The balance of the OPEB Trust as of March 31, 2025, is $6,304,716.

Revenue and Transfers In
$ 173 $ 0 $ 100 $ 100 $ 100 $ 100
1,543 0 0 0 0 0
100,000 0 0 0 0 0
197,365 104,095 106,023 106,023 115,543 89,997
180,319 242,361 291,000 291,000 298,000 331,000
$ 479,401 $ 346,456 $ 397,123 $ 397,123 $ 413,643 $ 421,097 (3301) Interest Income
(3801) Refunds & Reimbursements
(3900) Interfund Transfer
(3910) OPEB Allocation
(3992) Transfer In from OPEB Trust
Total
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Allocated OPEB - Payment to Trust $297,365 $104,095 $106,023 $87,481 $115,543 $89,997 Retiree Health Insurance OPEB $186,969 $229,576 $271,000 $286,000 $298,000 $327,600 TOTAL $484,334 $333,671 $377,023 $373,481 $413,543 $417,597

SUMMARY OF FUND BALANCE ACTIVITY

OPEB - OTHER POST EMPLOYMENT BENEFITS RESERVE FUND
Fund 02 - Department 1900
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED
nBEGINNING FUND BALANCE $ (14,874) $ (19,808) $ (19,808) $ (7,023) $ 292 $ (2,023) Total Revenue $ 182,035 $ 242,361 $ 291,100 $ 291,000 $ 298,100 $ 331,100 Total Expenditures $ 484,334 $ 333,671 $ 377,023 $ 373,481 $ 413,543 $ 417,597 Total Transfers In $ 297,365 $ 104,095 $ 106,023 $ 87,481 $ 115,543 $ 89,997 n ENDING FUND BALANCE $ (19,808) $ (7,023) $ 292 $ (2,023) $ 392 $ 1,477 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Other Post-Employment Benefits (OPEB) Fund
Fund 02 Department 1900
74 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

Overview
On December 5, 2017, Town Council approved Resolution 17-3446 Approving a Public Agency Post-Employment Benefits Section 115 Trust account and contract with Public Agency Retirement Services (PARS) to prefund pension obligations, and to pay the Town’s PERS Unfunded Actuarially Accrued Liability (UAAL) for pension costs that is due each 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 made a practice of taking advantage of this offer.

Mid-Cycle (Budget Year 2) Updates
The budget includes the use of $528,823 in trust funds to pay for the annual UAAL in Fiscal Year 2025/2026.

The balance of the PSRP Trust as of March 31, 2025, is $3,403,474.

Revenue and Transfers In
$ 2,342 $ 106 $ 500 $ 500 $ 500 $ 500
750,000 0 0 0 0 0
197,365 208,190 208,715 208,715 227,147 224,980
373,857 345,603 430,036 430,036 488,200 528,823
$ 1,323,565 $ 553,899 $ 639,251 $ 639,251 $ 715,847 $ 754,303 (3301) Interest Income
(3900) Interfund Transfer
(3911) Transfer Allocated PERS UAL
(3993) Transfer In from PRSP Trust
Total
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised PERS Unfunded Accrued Liab $373,857 $345,603 $430,036 $430,036 $488,200 $528,823 Allocated PRSP- Payment to Trust $947,365 $275,000 $208,715 $208,715 $227,417 $224,980 TOTAL $1,321,222 $620,603 $638,751 $638,751 $715,617 $753,803

SUMMARY OF FUND BALANCE ACTIVITY

PERS UNFUNDED ACTUARIALLY ACCRUED LIABILITY RESERVE FUND Fund 03 - Department 2000
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED
nBEGINNING FUND BALANCE $ 75,523 $ 77,865 $ 12,555 $ 11,161 $ 13,055 $ 11,661 Total Revenue $ 376,199 $ 345,709 $ 430,536 $ 430,536 $ 488,700 $ 529,323 Total Expenditures $ 1,321,222 $ 620,603 $ 638,751 $ 638,751 $ 715,617 $ 753,803 Total Transfers $ 947,365 $ 208,190 $ 208,715 $ 208,715 $ 227,147 $ 224,980 n ENDING FUND BALANCE $ 77,865 $ 11,161 $ 13,055 $ 11,661 $ 13,285 $ 12,161 Powered by OpenGov
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 PERS UAAL Reserve Fund
Fund 03 Department 2000
75 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

Overview
In Fiscal Year 2018/2019, the Town Council adopted a change to the Fund Balance Policy to establish a minimum emergency reserve fund.

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.

Mid-Cycle (Budget Year 2) Updates
No change.

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

Revenues vs. Expenses
$ 452,841 $ 100,574 $ 0 $ 0 $ 0 $ 0
0 2,956,175 0 0 0 0
$ 452,841 $ -2,855,601 $ 0 $ 0 $ 0 $ 0
Revenues
Expenses
Revenues Less Expenses
Expand All 2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Town of Yountville

EMERGENCY RESERVE FUND
Fund 04
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED
nBEGINNING FUND BALANCE $ 2,402,760 $ 2,855,601 $ - $ - $ - $ - Total Revenue $ 52,841 $ 100,574 $ - $ - $ - $ -
Total Transfers IN(OUT) $ 400,000 $ (2,956,175) $ - $ - $ - $ - n ENDING FUND BALANCE $ 2,855,601 $ - $ - $ - $ - $ -
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Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Emergency Reserve Fund
Fund 04
76 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

Overview
In Fiscal Year 2018/2019, the Town Council adopted the establishment of a minimum revenue stabilization reserve via the Fund Balance Policy. 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.

Mid-Cycle (Budget Year 2) Update
No change.

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

Revenue vs. Expenses
$ 552,559 $ 89,164 $ 0 $ 0 $ 0 $ 0
0 2,944,291 0 0 0 0
$ 552,559 $ -2,855,127 $ 0 $ 0 $ 0 $ 0
Revenues
Expenses
Revenues Less Expenses
Expand All 2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Town of Yountville

UNANTICIPATED TOURISM REVENUE DEFICIT RESERVE FUND
Fund 05
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED
nBEGINNING FUND BALANCE $ 2,302,569 $ 2,855,128 $ - $ - $ - $ - Total Revenue $ 52,559 $ 89,163 $ - $ - $ - $ -
Total Transfers $ 500,000 $ (2,944,291) $ - $ - $ - $ - n ENDING FUND BALANCE $ 2,855,128 $ - $ - $ - $ - $ -
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Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Unanticipated Tourism Revenue Deficit Reserve Fund
Fund 05
77 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

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 thereby reducing impact to ratepayers.

Mid-Cycle (Budget Year 2) Updates
Increased transfer into Water Capital Improvement Fund 60 by $1,000,000 to help fund the 1 Million Gallon Water Storage Tank WA0019 Project.

Revenue vs. Expenses
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
Revenues
Interest Income $27,172 $59,070 $15,000 $45,000 $15,000 $15,000 Interfund Transfer - From General
Fund $1,650,000 $0 $0 $0 $0 $0
REVENUES TOTAL $1,677,172 $59,070 $15,000 $45,000 $15,000 $15,000 Expenses $0 $0 $250,000 $250,000 $475,000 $1,475,000
REVENUES LESS EXPENSES $1,677,172 $59,070 -$235,000 -$205,000 -$460,000 -$1,460,000

SUMMARY OF FUND BALANCE ACTIVITY
Utility Enterprise Capital Projects Reserve Fund
Fund 06
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED
BEGINNING FUND BALANCE $ - $ 1,677,172 $ 1,707,172 $ 1,736,242 $ 1,472,172 $ 1,531,242 Total Revenue $ 27,172 $ 59,070 $ 15,000 $ 45,000 $ 15,000 $ 15,000 Total Transfers In(Out) $ 1,650,000 $ - $ (250,000) $ (250,000) $ (475,000) $ (1,475,000) ENDING FUND BALANCE $ 1,677,172 $ 1,736,242 $ 1,472,172 $ 1,531,242 $ 1,012,172 $ 71,242 Powered by OpenGov
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Utility Enterprise Capital Projects Restricted Fund
Fund 06
78 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

Overview
In Fiscal Year 2023/2024, the Town Council adopted a change to the Fund Balance Policy to combine two major reserve funds into one. The Emergency Reserve Fund (04) with a target level of 20% of General Fund Revenues, and the Unanticipated Tourism Revenue Deficits Reserve Fund (05) with a target level of 25% of Transient Occupancy Tax (TOT) revenue were merged into the new General Fund Reserve.

The General Fund Reserve has two categories of potential use of the reserve that are authorized by the Fund Balance Policy, contingency and emergency and the reserve balance target is currently set by policy at a minimum of 35% of General Fund operating expenditures.

Mid-Cycle (Budget Year 2) Updates
Increased the amount of Interest Income that is estimated to be earned in this fund in Fiscal Year 2025/2026 by $50,000.

Projected Fund Balance at the end of Fiscal Year 2025/2026 represents 40% of budgeted General Fund expenditures which exceeds the policy minimum of 35%.

Revenues & Transfers In
$ 0 $ 0 $ 25,000 $ 150,000 $ 25,000 $ 75,000
0 0 0 350,000 0 0
0 2,956,175 0 0 0 0
0 2,044,291 0 0 0 0
$ 0 $ 5,000,466 $ 25,000 $ 500,000 $ 25,000 $ 75,000
(3301) Interest Income
(3900) Interfund Transfer
(3904) Interfund Transfer - Emergency Reserve
(3905) Interfund Transfer - Rev Stabl Rsv
Total
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised

SUMMARY OF FUND BALANCE ACTIVITY

GENERAL FUND RESERVE
Fund 07
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED
BEGINNING FUND BALANCE $ - $ - $ 4,910,729 $ 5,000,466 $ 4,935,729 $ 5,500,466 $ - $ - $ 25,000 $ 150,000 $ 25,000 $ 75,000
$ - $ 5,000,466 $ - $ 350,000 $ - $ -
Total Revenue
Total Transfers In(Out)
ENDING FUND BALANCE $ - $ 5,000,466 $ 4,935,729 $ 5,500,466 $ 4,960,729 $ 5,575,466

FUND BALANCE ALLOCATIONS
Emergency - 2,850,266 2,813,366 3,135,266 2,827,616 3,178,016 Contingency - 2,150,200 2,122,363 2,365,200 2,133,113 2,397,450 Total Fund Balance $ - $ 5,000,466 $ 4,935,729 $ 5,500,466 $ 4,960,729 $ 5,575,466 Powered by OpenGov
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 General Fund Reserve
Fund 07
79 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

Water Operating Revenues by Category
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
Interest Income $6,690 $20,258 $3,500 $19,000 $3,500 $3,500 Investment Market Adjustment -$7,710 $26,960 $0 $0 $0 $0 Administrative Fines - Penalties $2,300 $0 $0 $0 $0 $0
Other State Revenues $0 $8,127 $0 $2,122 $0 $0
Residential $584,446 $668,258 $688,200 $688,200 $742,200 $742,200 Multi Residential $104,685 $119,054 $122,400 $122,400 $132,600 $132,600 Mobile Home $78,830 $86,993 $88,800 $88,800 $96,000 $96,000 Condominium $84,622 $95,053 $96,000 $96,000 $103,800 $103,800 Residential-outside $51,240 $56,564 $58,800 $58,800 $63,600 $63,600 Church-nonprofit Group $43,848 $45,497 $48,600 $48,600 $52,200 $52,200 Town Use $65,566 $80,873 $72,600 $72,600 $77,400 $77,400 Resturant-bar $71,766 $81,306 $83,400 $83,400 $90,000 $90,000 Hotel/inn $199,301 $219,509 $250,200 $250,200 $271,200 $271,200 Other Commerical $79,937 $86,970 $91,200 $91,200 $98,400 $98,400 Multi Commerical $48,800 $48,018 $45,600 $45,600 $49,800 $49,800 Other Service Charges $27,394 $32,103 $20,000 $20,000 $20,000 $20,000 Fireline $180,531 $195,848 $212,400 $212,400 $229,800 $229,800 Meter Sets $0 $2,026 $250 $950 $250 $250
Miscellaneous Revenue $295 $207 $0 $30 $0 $0
Refunds & Reimbursements $0 $2,500 $0 $3,881 $0 $0
Interfund Transfer - From General
Fund $2,925 $4,675 $6,000 $6,000 $6,000 $6,000
TOTAL $1,625,467 $1,880,799 $1,887,950 $1,910,183 $2,036,750 $2,036,750 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Water Utility Fund 61 Summary
80 Water Utility Operating Fund Summary
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81 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

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.

Mid-Cycle (Budget Year 2) Updates
Added a $2,000,000 transfer into Water Capital Improvement Fund 60 to support the 1 Million Gallon Water Storage Tank Project.

Revenue and Transfers In
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Interest Income $35,355 $70,847 $15,000 $15,000 $15,000 $15,000 Interfund Loan Interest $9,949 $0 $0 $0 $0 $0
TOTAL $45,303 $70,847 $15,000 $15,000 $15,000 $15,000
Expenditures and Transfers Out
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
Interfund Transfer - Water Capital
Imprvmnt $0 $0 $0 $0 $0 $2,000,000
TOTAL $0 $0 $0 $0 $0 $2,000,000

SUMMARY OF FUND BALANCE ACTIVITY

WATER DROUGHT RESERVE FUND
Water Fund 57 - Department 4507
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED
BEGINNING FUND BALANCE $ 1,966,259 $ 2,011,563 $ 2,046,563 $ 2,082,410 $ 2,061,563 $ 2,097,410 Total Non-Operating Revenue & Transfers In $ 45,304 $ 70,847 $ 15,000 $ 15,000 $ 15,000 $ 15,000 Total Non-Operating Expenses & Transfers Out $ - $ - $ - $ - $ - $ 2,000,000 ENDING FUND BALANCE $ 2,011,563 $ 2,082,410 $ 2,061,563 $ 2,097,410 $ 2,076,563 $ 112,410 Net Change in Fund Balance 45,304 70,847 15,000 15,000 15,000 (1,985,000) Powered by OpenGov
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Water Drought Reserve Fund
Enterprise Fund 57 Department 4507
82 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

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.

Mid-Cycle (Budget Year 2)
No change.

Revenue vs. Expenses
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Revenues
Impact Fees $0 $6,526 $0 $0 $0 $0
Allocate Impact Fees $0 -$6,526 $0 $0 $0 $0
REVENUES TOTAL $0 $0 $0 $0 $0 $0
REVENUES LESS EXPENSES $0 $0 $0 $0 $0 $0

SUMMARY OF FUND BALANCE ACTIVITY

WATER CONNECTION IMPACT FEE FUND
Water Fund 58
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED
nBEGINNING FUND BALANCE $ - - $ - $ - $ - $ -
Total Revenue $ - $ 6,526 $ - $ - $ - $ -
Total Transfers In (Out) $ - $ (6,526) $ - $ - $ - $ -
n ENDING FUND BALANCE $ - $ - $ - $ - $ - $ -
Net Change in Fund Balance - - - - - -
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Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Water Connection Impact Fee Fund
Enterprise Fund 58
83 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

Overview
The Water Utility Capital Improvements 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. 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.

Mid-Cycle (Budget Year 2) Updates
Moved $30,000 of Webber Street Intertie Project WA-0020 from Fiscal Year 2024/2025 into Fiscal Year 2025-2026.

Increased 1 Million Gallon Water Storage Tank project WA-0019 by $3,000,000 to support potential completion of the project in the upcoming fiscal year.

Funding for this project is provided by a $2,000,000 transfer in From the Drought Water Reserve Fund 57 and an additional $1,000,000 from the Utility Enterprise Capital Project Reserve Fund 06.

Revenue and Transfers In
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
Interest Income $8,862 $18,226 $4,500 $10,000 $4,500 $4,500 System Replacement Fees $137,030 $148,615 $156,600 $156,600 $169,800 $169,800 Allocate Impact Fees $0 $6,526 $0 $0 $0 $0
Interfund Transfer $888,668 $0 $125,000 $125,000 $100,000 $100,000 Interfund Transfer - Utlty Entrprs Cap
Proj Rsv $0 $0 $250,000 $250,000 $475,000 $1,475,000
Interfund Transfer - Drought Reserve $0 $0 $0 $0 $0 $2,000,000 TOTAL $1,034,560 $173,367 $536,100 $541,600 $749,300 $3,749,300 Expenditures
Total Expenses
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Utility Systems $35,080 $141,645 $618,500 $669,502 $674,000 $3,704,000 Machinery & Equipment >$10k $0 $0 $100,000 $100,000 $0 $0 Capital Maintenance $0 $0 $15,000 $15,000 $15,000 $15,000 Depreciation Expense $91,460 $89,223 $98,000 $98,000 $100,000 $100,000 Principal $994,860 $0 $0 $0 $0 $0
Principal - Contra Expense -$994,860 $0 $0 $0 $0 $0
Interest $9,949 $0 $0 $0 $0 $0
TOTAL $136,488 $230,868 $831,500 $882,502 $789,000 $3,819,000 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Water Utility Capital Improvements
Enterprise Fund 60 Department 4500
84 Water Utility Systems Capital Projects Detail
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
Water Distribution Projects
(WA-0018) Upgrade SCADA System
Emergency Well to Operational Well $14,425 $112,784 $0 $5,737 $0 $0 (WA-0019) 1MG Well Water Tank/Pump
station & Transmission Main $0 $0 $0 $0 $250,000 $3,250,000 (WA-0020) Water System Inter Tie
Projects $0 $10,611 $120,000 $128,045 $0 $30,000
(WA-0021) Relocation of Harvest Court
Fire Hydrant $1,261 $0 $0 $0 $0 $0
(WA-0022) Clay Valve Rebuild at Finnell
Rd and Yount, and Finnell Rd and
Yountville Cross Rd
$8,000 $6,523 $0 $0 $0 $0
(WA-0023) Replacement Utility Truck $0 $0 $100,000 $90,310 $0 $0 (WA-0024) Well Filter Media $0 $0 $0 $0 $50,000 $50,000 (WA-0026) Active Chlorine Monitoring
Equipment $0 $0 $25,000 $25,000 $0 $0
(WA-0027) Lateral Lead Testing and
Assessment $0 $0 $250,000 $250,000 $0 $0
(WA-0028) Chlorine Residual Monitoring
PRV's Finnell and Town Hall $0 $0 $50,000 $50,000 $0 $0 (WA-0029) Chemical Storage Tank for
Well $0 $0 $0 $0 $50,000 $50,000
(WA-2023) Water Meter Replacements $11,394 $0 $0 $0 $0 $0 (WA-2025) Water Meter Replacements $0 $0 $33,500 $33,500 $0 $0 (WA-2026) Water Meter Replacements $0 $0 $0 $0 $35,500 $35,500 (WA-3025) Main & Sewer Lateral
Replacement $0 $0 $45,000 $45,000 $0 $0
(WA-3026) Main & Sewer Lateral
Replacement $0 $0 $0 $0 $250,000 $250,000
(WA-4025) Hydrant & Main Flushing $0 $0 $60,000 $60,000 $0 $0 (WA-5025) Hydrant Repair &
Replacement Program $0 $0 $35,000 $35,000 $0 $0
(WA-6025) SCADA Maintenance $0 $0 $15,000 $15,000 $0 $0 (WA-0025) Chemical Storage Tank for
Well 500GAL $0 $11,727 $0 $46,910 $0 $0
(WA-5026) Hydrant Repair and
Replacement $0 $0 $0 $0 $38,500 $38,500
(WA-6026) SCADA Maintenance $0 $0 $0 $0 $15,000 $15,000

WATER DISTRIBUTION PROJECTS
TOTAL $35,080 $141,645 $733,500 $784,502 $689,000 $3,719,000 TOTAL $35,080 $141,645 $733,500 $784,502 $689,000 $3,719,000

SUMMARY OF FUND BALANCE ACTIVITY

WATER UTILITY CAPITAL IMPROVEMENTS
Water Fund 60 - Department 4500
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED
BEGINNING FUND BALANCE $ 2,508,621 $ 3,406,692 $ 3,218,749 $ 3,349,191 $ 3,098,349 $ 3,173,599 Total Revenue $ 137,030 $ 148,615 $ 156,600 $ 156,600 $ 169,800 $ 169,800 Total Expenditures $ 136,489 $ 230,868 $ 831,500 $ 882,502 $ 789,000 $ 3,819,000 Total Non-Operating Revenue & Transfers $ 897,530 $ 24,752 $ 379,500 $ 385,000 $ 579,500 $ 3,579,500 Depreciable Capital Projects* - - 175,000 165,310 550,000 3,550,000 ENDING FUND BALANCE $ 3,406,692 $ 3,349,191 $ 3,098,349 $ 3,173,599 $ 3,608,649 $ 6,653,899 Net Change in Fund Balance 898,071 (57,501) (120,400) (175,592) 510,300 3,480,300

FUND BALANCE ALLOCATIONS
Reserved for Emergency Capital
Replacements (5% of asset value) 144,853 140,392 146,381 140,392 167,892 140,392 Portion of Fund Balance applicable to Capital
Assets 2,897,067 2,807,844 2,982,844 2,973,154 3,357,844 6,357,844 Unreserved (Working Capital) 364,772 400,955 (30,876) 60,053 82,913 155,663 Total Fund Balance $ 3,406,692 $ 3,349,191 $ 3,098,349 $ 3,173,599 $ 3,608,649 $ 6,653,899 85 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

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 and the City of Napa’s Utility Department. Additionally, the Town produces water from the its 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.

Mid-Cycle (Budget Year 2) Updates
Salaries costs revised to reflect Cost of Living Adjustment (COLA) of 2.5% per current MOU.

Increased Liability and Worker's Compensation insurance premiums based on updated estimates received from CIRA.

Some Supplies & Services costs revised based on updated assumptions.

Net effect is a decrease in total expenditures of $61,292.

Expenditures
Personnel
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
Salaries - Full Time $326,322 $339,869 $321,642 $324,742 $344,009 $309,239 Salaries - Part Time $5,193 $5,368 $5,754 $5,754 $6,042 $6,042 Overtime $2,306 $2,553 $3,000 $3,000 $3,150 $3,150
Medicare & Fica $4,852 $5,128 $5,104 $5,104 $5,451 $4,947 Deferred Compensation $22,424 $24,493 $25,390 $25,390 $26,843 $24,134 Payment-In Lieu Health $1,775 $1,991 $2,100 $2,100 $2,100 $2,100 Health Insurance $50,352 $53,308 $56,283 $56,283 $61,911 $55,568 Dental Insurance $4,273 $4,354 $4,027 $4,027 $4,229 $3,575 Vision Insurance $155 $836 $1,105 $1,105 $1,105 $1,105
Life/Disability Insurance $3,091 $3,462 $3,159 $3,159 $3,254 $2,641 Tuition Reimbursement $0 $0 $642 $642 $162 $162
Automobile Allowance $2,004 $2,094 $2,010 $2,010 $2,010 $2,010 Cell Phone Allowance $2,262 $2,457 $2,218 $2,218 $2,218 $2,122 Other Employee Reimbursement $583 $875 $1,554 $1,554 $1,554 $1,554 Technology Stipend $1,094 $225 $468 $468 $810 $1,170
Pers Employer Rate $35,038 $39,650 $40,497 $41,359 $43,475 $31,901 GASB 68 Pension Expense -$17,780 $23,653 $0 $0 $0 $0
GASB 75 OPEB Expense -$14,640 -$398 $0 $0 $0 $0
Allocated PRSP- Payment to Trust $15,702 $16,269 $15,313 $15,313 $16,344 $14,409 Allocated OPEB - Payment to
Trust $15,702 $8,134 $6,126 $6,126 $6,538 $5,764
Allocated Liability Insurance $20,200 $20,067 $24,468 $26,266 $29,361 $28,093 Allocated Wrkrs Comp Insurance $8,014 $8,168 $9,935 $10,407 $11,922 $11,433 TOTAL $488,922 $562,555 $530,795 $537,027 $572,488 $511,119 Supplies & Services
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Office Supplies $0 $0 $300 $300 $300 $300
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Water Utility Operations & Distribution Division
Enterprise Fund 61 Department 4505
86 2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Other Supplies & Materials $6,023 $6,981 $12,000 $12,000 $9,500 $9,500 Chemicals $3,945 $0 $25,000 $25,000 $30,000 $30,000
Postage & Printing $5,105 $2,723 $4,725 $4,725 $4,975 $4,975 Audit & Accounting Services $6,663 $6,338 $10,000 $14,125 $10,000 $10,000 Bank & Fiscal Agent Fees $15,989 $19,297 $17,500 $17,500 $17,500 $17,500 Other Agencies $7,930 $8,746 $17,000 $17,000 $18,500 $18,500 Facilities/Grounds Maintenance $25,909 $0 $30,000 $30,000 $30,000 $5,000 Equipment Maintenance $3,951 $1,839 $11,400 $11,400 $12,840 $37,840 Vehicle Maintenance $5,737 $3,491 $2,500 $2,500 $2,500 $2,500 Utilities - Gas & Electric $13,915 $12,954 $20,000 $20,000 $25,000 $25,000 Allocated IT Costs $8,462 $5,677 $10,600 $10,600 $10,630 $9,970 Conference & Travel $1,550 $1,192 $4,000 $4,000 $4,000 $4,000 Meetings & Training $0 $5,250 $3,500 $3,500 $4,000 $4,000 Dues & Subscriptions $1,579 $1,534 $2,500 $2,500 $2,500 $2,500 Allocated Property Insurance $3,888 $5,105 $6,126 $6,860 $7,351 $8,088 Low Income Subsidy $2,925 $4,675 $6,000 $6,000 $6,000 $6,000 Contract Services $28,502 $33,845 $118,200 $118,200 $121,500 $121,500 TOTAL $142,072 $119,645 $301,351 $306,210 $317,096 $317,173 Capital Outlay
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Machinery & Equipment < $10k $3,090 $0 $9,000 $9,000 $9,500 $9,500 TOTAL $3,090 $0 $9,000 $9,000 $9,500 $9,500
Total Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Water Utility O&M $634,084 $682,200 $841,146 $852,237 $899,084 $837,792 TOTAL $634,084 $682,200 $841,146 $852,237 $899,084 $837,792 Full-Time Staff Allocations
Water Operation & Maintenance Dept.
2022/2023 Actual 2023/2024 Actual 2024/2025 Adopted 2025/2026 Adopted 2025/2026 Revised Accounting Assistant 0.4 0.4 0.4 0.4 0
Accounting Technician I 0 0 0 0 0.4
Administrative Assistant II 0.1 0.1 0.1 0.1 0.1
Administrative Services Director 0.25 0.25 0.2 0.2 0.2
Code Compliance Officer 0.25 0.25 0 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 Human Resources Analyst 0.01 0.01 0.01 0.01 0.01
Information Systems Administrator 0.056 0.025 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
Utility Operations Manager, Wastewater 0.05 0 0 0 0
Utility Operator I, Water 0.7 0.7 0.7 0.7 0.7
Utility Operator II, Wastewater 0.15 0.2 0.2 0.2 0.2
TOTAL 2.541 2.51 2.21 2.21 2.21
The Utility Operations Manager position is currently filled by a contracted position with waterTALENT.

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87 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

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.

Mid-Cycle (Budget Year 2) Updates
Salaries costs revised to reflect Cost of Living Adjustment (COLA) of 2.5% per current MOU.

Increased Liability and Worker's Compensation insurance premiums based on updated estimates received from CIRA.

Water purchase costs revised based on updated assumptions.

Net effect is a decrease in total expenditures of $14,533.

Expenditures
Personnel
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
Salaries - Full Time $53,177 $52,026 $54,066 $54,066 $57,914 $49,286 Overtime $336 $455 $500 $500 $550 $550
Medicare & Fica $722 $716 $784 $784 $840 $715
Deferred Compensation $3,296 $3,306 $3,569 $3,569 $3,816 $3,202 Payment-In Lieu Health $0 $300 $600 $600 $600 $600
Health Insurance $7,511 $5,920 $5,792 $5,792 $6,371 $5,077 Dental Insurance $588 $510 $483 $483 $508 $390
Vision Insurance $0 $132 $150 $150 $150 $150
Life/Disability Insurance $482 $465 $484 $484 $499 $430 Automobile Allowance $360 $360 $360 $360 $360 $360
Cell Phone Allowance $316 $296 $288 $288 $288 $288
Other Employee Reimbursement $79 $114 $233 $233 $233 $233 Technology Stipend $270 $0 $90 $90 $180 $180
Pers Employer Rate $4,705 $5,139 $5,968 $5,968 $6,457 $3,924 Allocated PRSP- Payment to Trust $2,520 $2,334 $2,549 $2,549 $2,726 $2,288 Allocated OPEB - Payment to
Trust $2,520 $1,167 $1,020 $1,020 $1,091 $915
Allocated Liability Insurance $3,075 $2,281 $4,205 $4,515 $5,047 $4,718 Allocated Wrkrs Comp Insurance $1,221 $928 $1,708 $1,789 $2,049 $1,920 TOTAL $81,178 $76,449 $82,849 $83,240 $89,679 $75,226
Supplies & Services
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Conservation Rebates $10,613 $1,938 $5,000 $5,000 $5,000 $5,000 Allocated IT Costs $1,139 $674 $1,420 $1,420 $1,420 $1,340 TOTAL $11,752 $2,612 $6,420 $6,420 $6,420 $6,340
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Water Utility Purchases & Conservation Division
Enterprise Fund 61 Department 4507
88 Water Purchase
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Water Purchase - Veterans Home $653,989 $688,875 $950,000 $875,000 $950,000 $850,000 Water Purchase - City Of Napa $5,934 $74,852 $25,000 $100,000 $25,000 $125,000 TOTAL $659,922 $763,727 $975,000 $975,000 $975,000 $975,000 Total Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Water Purchases $747,706 $846,479 $1,064,269 $1,064,660 $1,071,099 $1,056,566 TOTAL $747,706 $846,479 $1,064,269 $1,064,660 $1,071,099 $1,056,566 Full-Time Staff Allocations
Water Purchase & Conservation Dept.
2022/2023 Actual 2023/2024 Actual 2024/2025 Adopted 2025/2026 Adopted 2025/2026 Revised Deputy Public Works Director 0.05 0.05 0.05 0.05 0.05
Information Systems Administrator 0.056 0 0 0 0
Public Works Director 0.1 0.1 0.1 0.1 0.1
Utility Operator I, Water 0.15 0.15 0.15 0.15 0.15
TOTAL 0.356 0.3 0.3 0.3 0.3
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89 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

Wastewater Utility Operating Revenue by Category
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
Interest Income $16,578 $25,089 $7,500 $32,000 $7,500 $7,500 Investment Market Adjustment -$22,000 $40,827 $0 $0 $0 $0 Residential $473,046 $500,724 $505,200 $505,200 $533,400 $533,400 Multi Residential $151,733 $159,634 $167,400 $167,400 $176,400 $176,400 Mobile Home $161,305 $170,002 $177,000 $177,000 $186,000 $186,000 Sale Reclaimed Water $79,500 $166,350 $125,000 $125,000 $125,000 $125,000 Low $103,806 $115,062 $116,400 $116,400 $122,400 $122,400 Medium $269,725 $274,626 $278,400 $278,400 $294,000 $294,000 High $526,688 $570,736 $570,000 $570,000 $603,960 $603,960 WW Treatment-Veterans Home $437,862 $769,246 $800,000 $800,000 $850,000 $850,000 Miscellaneous Revenue $0 $23 $0 $362 $0 $0
Refunds & Reimbursements $0 $0 $0 $17,176 $0 $0
Interfund Transfer - From General
Fund $2,925 $4,675 $6,000 $6,000 $6,000 $6,000
TOTAL $2,201,168 $2,796,994 $2,752,900 $2,794,938 $2,904,660 $2,904,660 Powered by OpenGov
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Wastewater Utility Fund 62 Summary
90 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

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. Funding is provided through rate payer user charges (wastewater utility fee) and interest income.

Mid-Cycle (Budget Year 2) Updates
Salaries costs revised to reflect Cost of Living Adjustment (COLA) of 2.5% per current MOU.

Increased Liability and Worker's Compensation insurance premiums based on updated estimates received from CIRA.

Net effect is a decrease in total expenditures of $37,138.

Expenditures
Personnel
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
Salaries - Full Time $190,604 $205,178 $211,887 $213,127 $227,931 $217,537 Salaries - Part Time $2,595 $2,684 $2,877 $2,877 $3,021 $3,021 Overtime $3,015 $1,908 $4,000 $4,000 $4,200 $4,200
Medicare & Fica $2,918 $2,991 $3,293 $3,293 $3,537 $3,386 Deferred Compensation $12,988 $13,777 $15,388 $15,388 $16,389 $15,602 Payment-In Lieu Health $587 $588 $600 $600 $600 $600
Health Insurance $27,951 $31,129 $41,326 $41,326 $45,458 $43,483 Dental Insurance $2,315 $2,294 $2,505 $2,505 $2,630 $2,438 Vision Insurance $230 $590 $830 $830 $830 $830
Life/Disability Insurance $1,922 $2,037 $2,201 $2,201 $2,267 $1,348 Tuition Reimbursement $0 $0 $372 $372 $72 $72
Automobile Allowance $804 $810 $780 $780 $780 $780
Cell Phone Allowance $1,540 $1,617 $1,642 $1,642 $1,642 $1,594 Other Employee Reimbursement $536 $681 $1,206 $1,206 $1,206 $1,206 Technology Stipend $509 $90 $468 $468 $270 $630
Pers Employer Rate $18,640 $20,537 $23,796 $24,141 $25,646 $23,673 GASB 68 Pension Expense -$13,755 $18,298 $0 $0 $0 $0
GASB 75 OPEB Expense -$11,325 -$308 $0 $0 $0 $0
Allocated PRSP- Payment to Trust $9,216 $9,734 $9,848 $9,848 $10,560 $9,997 Allocated OPEB - Payment to
Trust $9,216 $4,867 $3,940 $3,940 $4,224 $3,999
Allocated Liability Insurance $11,584 $12,383 $15,384 $16,514 $18,461 $17,434 Allocated Wrkrs Comp Insurance $4,590 $5,041 $6,247 $6,543 $7,496 $7,095 TOTAL $276,681 $336,927 $348,590 $351,601 $377,220 $358,925 Supplies & Services
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Office Supplies $1,000 $0 $1,050 $1,050 $1,105 $1,105
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Wastewater Utility Collection System Operations
Division
Enterprise Fund 62 Department 4510
91 2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Other Supplies & Materials $2,293 $1,905 $2,100 $2,100 $2,205 $2,205 Chemicals $0 $0 $1,500 $1,500 $1,500 $1,500
Postage & Printing $2,369 $1,245 $2,000 $2,000 $2,000 $2,000 Audit & Accounting Services $3,331 $3,169 $5,000 $7,061 $5,000 $5,000 Bank & Fiscal Agent Fees $7,995 $9,648 $8,500 $8,500 $8,500 $8,500 Other Agencies $5,700 $0 $6,000 $6,000 $6,000 $6,000
Facilities/Grounds Maintenance $3,324 $0 $7,500 $7,500 $7,500 $4,500 Equipment Maintenance $21,165 $13,440 $24,000 $24,000 $26,300 $31,300 Vehicle Maintenance $3,325 $2,729 $6,500 $6,500 $6,500 $4,500 Utilities - Gas & Electric $17,441 $17,416 $44,000 $44,000 $48,400 $30,000 Allocated IT Costs $18,597 $15,716 $19,270 $19,270 $19,310 $18,130 Conference & Travel $97 $1,184 $4,000 $4,000 $4,000 $4,000 Meetings & Training $240 $3,322 $2,000 $2,000 $2,000 $2,000 Dues & Subscriptions $1,753 $1,399 $2,500 $2,500 $2,500 $2,500 Allocated Property Insurance $3,888 $5,105 $6,126 $6,860 $7,351 $8,088 Low Income Subsidy $2,925 $4,675 $6,000 $6,000 $6,000 $6,000 Contract Services $26,062 $10,675 $21,000 $21,000 $21,000 $21,000 TOTAL $121,505 $91,629 $169,046 $171,841 $177,171 $158,328 Capital Outlay
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Machinery & Equipment < $10k $0 $2,616 $9,950 $9,950 $9,950 $9,950 TOTAL $0 $2,616 $9,950 $9,950 $9,950 $9,950
Total Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Wastewater Collection $398,186 $431,172 $527,586 $533,392 $564,341 $527,203 TOTAL $398,186 $431,172 $527,586 $533,392 $564,341 $527,203 Full-Time Staff Allocations
Wastewater Collection Operations Dept.
2022/2023 Actual 2023/2024 Actual 2024/2025 Adopted 2025/2026 Adopted 2025/2026 Revised Accounting Assistant 0.25 0.25 0.25 0.25 0
Accounting Technician I 0 0 0 0 0.25
Administrative Assistant II 0.1 0.1 0.05 0.05 0.05
Administrative Services Director 0.075 0.075 0.05 0.05 0.05 Code Compliance Officer 0.125 0.125 0 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 Human Resources Analyst 0.01 0.01 0.01 0.01 0.01
Information Systems Administrator 0.056 0 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
Utility Operations Manager, Wastewater 0.1 0 0.15 0.15 0.15 Utility Operator I, Water 0.15 0.15 0.15 0.15 0.15
Utility Operator II, Wastewater 0.55 0.75 0.75 0.75 0.75 TOTAL 1.666 1.71 1.66 1.66 1.66
The Utility Operations Manager position is currently filled by a contracted position with waterTALENT.

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92 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

Overview
The Wastewater Treatment Operations Division 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.

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.

Mid-Cycle (Budget Year 2) Update
Salaries costs revised to reflect Cost of Living Adjustment (COLA) of 2.5% per current MOU.

Increased Liability and Worker's Compensation insurance premiums based on updated estimates received from CIRA.

Net effect is a decrease in total expenditures of $56,025.

Expenditures
Personnel
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
Salaries - Full Time $499,867 $546,453 $658,555 $661,035 $710,968 $697,163 Salaries - Part Time $2,596 $2,683 $2,877 $2,877 $3,021 $3,021 Overtime $11,355 $5,962 $15,000 $15,000 $15,750 $15,750 Medicare & Fica $7,235 $7,659 $9,770 $9,770 $10,541 $10,340 Deferred Compensation $31,925 $35,555 $45,642 $45,642 $48,856 $47,843 Payment-In Lieu Health $587 $1,038 $1,500 $1,500 $1,500 $1,500 Health Insurance $57,813 $68,164 $115,063 $115,063 $126,570 $125,660 Dental Insurance $4,556 $4,926 $6,776 $6,776 $7,115 $6,868 Vision Insurance $879 $1,538 $2,555 $2,555 $2,555 $2,555 Life/Disability Insurance $4,843 $5,283 $6,824 $6,824 $7,029 $3,626 Tuition Reimbursement $0 $0 $552 $552 $252 $252
Automobile Allowance $1,644 $1,710 $1,680 $1,680 $1,680 $1,680 Cell Phone Allowance $3,908 $4,161 $4,954 $4,954 $4,954 $4,906 Other Employee Reimbursement $1,829 $2,125 $3,845 $3,845 $3,845 $3,845 Technology Stipend $1,139 $180 $1,728 $1,728 $1,260 $2,790 Pers Employer Rate $42,754 $48,946 $68,324 $69,014 $73,949 $77,147 GASB 68 Pension Expense -$36,445 $48,484 $0 $0 $0 $0
GASB 75 OPEB Expense -$30,009 -$816 $0 $0 $0 $0
Allocated PRSP- Payment to Trust $24,798 $25,512 $30,387 $30,387 $32,679 $31,955 Allocated OPEB - Payment to
Trust $24,798 $12,756 $12,155 $12,155 $13,072 $12,782
Allocated Liability Insurance $32,363 $32,128 $46,595 $50,015 $55,914 $53,029 Allocated Wrkrs Comp Insurance $12,850 $13,078 $18,920 $19,818 $22,704 $21,582 TOTAL $701,285 $867,526 $1,053,702 $1,061,190 $1,144,214 $1,124,294 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Wastewater Utility Treatment Operations Division
Enterprise Fund 62 Department 4515
93 Supplies & Services
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Office Supplies $1,909 $2,102 $1,500 $1,500 $1,500 $1,500 Other Supplies & Materials $12,680 $16,486 $12,500 $12,500 $12,500 $12,500 Chemicals $127,053 $176,683 $241,000 $241,000 $281,000 $290,000 Postage & Printing $3,469 $1,944 $2,500 $2,500 $2,500 $2,500 Audit & Accounting Services $3,331 $3,169 $5,000 $7,062 $5,000 $5,000 Bank & Fiscal Agent Fees $7,995 $9,648 $8,500 $8,500 $8,500 $8,500 Other Agencies $52,225 $48,913 $47,400 $47,400 $47,900 $47,900 Facilities/Grounds Maintenance $3,560 $2,092 $20,000 $20,000 $22,000 $12,000 Equipment Maintenance $54,797 $24,194 $60,000 $60,000 $65,800 $76,800 Vehicle Maintenance $3,804 $1,840 $7,000 $7,000 $8,000 $7,000 Utilities - Gas & Electric $166,015 $210,504 $237,500 $237,500 $275,000 $265,000 Allocated IT Costs $53,559 $41,462 $55,470 $55,470 $55,590 $52,210 Conference & Travel $0 $1,551 $4,500 $4,500 $4,500 $4,500 Meetings & Training $54 $944 $2,500 $2,500 $2,500 $2,500 Dues & Subscriptions $587 $919 $3,500 $3,500 $3,500 $3,500 Allocated Property Insurance $7,776 $10,210 $12,252 $13,720 $14,702 $16,177 Contract Services $204,239 $218,085 $277,550 $367,800 $291,565 $258,365 TOTAL $703,053 $770,747 $998,672 $1,092,452 $1,102,057 $1,065,952 Capital Outlay
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Machinery & Equipment < $10k $3,667 $0 $9,950 $9,950 $9,950 $9,950 TOTAL $3,667 $0 $9,950 $9,950 $9,950 $9,950
Total Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Wastewater Treatment O&M $1,408,005 $1,638,273 $2,062,324 $2,163,591 $2,256,221 $2,200,196 TOTAL $1,408,005 $1,638,273 $2,062,324 $2,163,591 $2,256,221 $2,200,196 Full-time Staff Allocations
Wastewater Treatment Operations Dept.
2022/2023 Actual 2023/2024 Actual 2024/2025 Adopted 2025/2026 Adopted 2025/2026 Revised Accounting Assistant 0.25 0.25 0.25 0.25 0
Accounting Technician I 0 0 0 0 0.25
Administrative Assistant II 0.1 0.1 0.05 0.05 0.05
Administrative Services Director 0.075 0.075 0.05 0.05 0.05 Code Compliance Officer 0.125 0.125 0 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 Human Resources Analyst 0.01 0.01 0.01 0.01 0.01
Information Systems Administrator 0.056 0.15 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
Utility Operations Manager, Wastewater 0.8 0 0.8 0.8 0.8 Utility Operator II, Wastewater 2.3 3.05 3.05 3.05 3.05 TOTAL 4.466 4.51 5.11 5.11 5.11
The Utility Operations Manager position is currently filled by a contracted position with waterTALENT.

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94 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

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.

Mid-Cycle (Budget Year 2) Updates
Removed $2,000,000 of previously anticipated federal grant funding as it is not currently available.

Moved $150,000 Clean Digester Project WW-0019 budget from current fiscal year to Fiscal Year 2025/2026.

Moved $50,000 Design & Construct Headworks Improvement Project WW-0027 from current fiscal year to Fiscal Year 2025/2026.

Moved $1,574,000 of the $1,724,000 budget for Emergency Recycled Water Transmission Main Repair Project WW-0042 from current fiscal year to Fiscal Year 2025/2026.

Moved $1,850,000 budget for Joint Treatment Plant Office Modernization Project WW-0011 from current fiscal year to Fiscal Year 2025/2026.

Increased Plant Equipment Replacement Program WW-4026 by $500 up to $95,000.

Revenue & Transfers In
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
Interest Income $75,233 $147,918 $20,000 $104,000 $20,000 $40,000 Federal Grant $0 $0 $2,000,000 $0 $0 $0
System Replacement Fees $230,566 $242,717 $253,800 $253,800 $267,600 $267,600 Miscellaneous Revenue $0 $1,263,857 $1,750,000 $300,000 $0 $0 Capital Recovery Fees $246,171 $201,678 $282,500 $399,400 $499,750 $1,525,000 Interfund Transfer - WW Utility
Ops $50,000 $50,000 $75,000 $75,000 $25,000 $25,000
TOTAL $601,970 $1,906,170 $4,381,300 $1,132,200 $812,350 $1,857,600 Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Capital Improvements $325,478 $333,291 $4,649,000 $1,282,691 $724,500 $4,349,000 Depreciation Expense $233,802 $226,268 $270,000 $270,000 $275,000 $275,000 Principal $144,890 $153,307 $156,219 $156,219 $159,187 $159,187 Principal - Contra Expense -$150,448 -$153,307 $0 $0 $0 $0 Interest $17,997 $9,532 $8,442 $8,442 $5,473 $5,473
TOTAL $571,720 $569,091 $5,083,661 $1,717,352 $1,164,160 $4,788,660 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Wastewater Utility Treatment Capital Recovery Fund
Enterprise Fund 63 Department 4518
95 Capital Projects Detail
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
Wastewater and Water Reclamation
Projects
(WW-0011) Joint Treatment Plant Office
Modernization $171,276 $13,957 $1,960,000 $0 $0 $1,850,000 (WW-0012) SCADA Controls $57,792 $0 $0 $0 $0 $0
(WW-0019) Rebuild Sludge Heater & Add
Sludge Mixing System $0 $0 $150,000 $0 $0 $150,000
(WW-0024) Assess & Replace Trickling
Filter Media $0 $0 $0 $0 $30,000 $30,000
(WW-0027) Design & Construct
Headworks Improvements $0 $0 $50,000 $0 $150,000 $200,000 (WW-0028) Sludge
Handling/Drying/Disposal Improvements $0 $0 $50,000 $50,000 $200,000 $200,000 (WW-0031) Paint Wastewater Facilities,
Structures, and Equipment $0 $0 $0 $0 $175,000 $175,000 (WW-0034) WRF Basin Assessment,
Maintenance, and Repair $0 $0 $400,000 $400,000 $0 $0
(WW-0038) Pond Site Fencing, Grading
and Drainage Improvements $0 $0 $60,000 $110,000 $0 $0
(WW-0039) Compliance Analyzers for
SCADA Systems $0 $9,900 $45,000 $45,000 $0 $0
(WW-0042) Emergency Recycled Water
Transmission Main Repair $66,940 $156,204 $1,724,000 $353,892 $0 $1,574,000 (WW-0043) Flare System Installation $0 $0 $60,000 $160,300 $0 $0 (WW-0044) Asset Management System $0 $43,000 $0 $0 $0 $0 (WW-4023) Plant Equipment
Replacement (2023) $29,471 $0 $0 $0 $0 $0
(WW-4024) Plant Equipment
Replacement (2024) $0 $98,032 $0 $13,137 $0 $0
(WW-4025) Plant Equipment
Replacement $0 $0 $90,000 $89,700 $0 $0
(WW-4026) Plant Equipment
Replacement $0 $0 $0 $0 $94,500 $95,000
(WW-6024) Annual SCADA Controls
Maintenance $0 $12,199 $0 $0 $0 $0
(WW-6025) Annual SCADA Controls
Maintenance $0 $0 $15,000 $15,662 $0 $0
(WW-6026) Annual SCADA Controls
Maintenance $0 $0 $0 $0 $30,000 $30,000
(WW-7025) Annual SCADA
Improvements $0 $0 $45,000 $45,000 $0 $0
(WW-7026) Annual SCADA
Improvements $0 $0 $0 $0 $45,000 $45,000

WASTEWATER AND WATER
RECLAMATION PROJECTS TOTAL $325,479 $333,292 $4,649,000 $1,282,691 $724,500 $4,349,000 TOTAL $325,479 $333,292 $4,649,000 $1,282,691 $724,500 $4,349,000 96 SUMMARY OF FUND BALANCE ACTIVITY

WASTEWATER TREATMENT CAPITAL RECOVERY
Wastewater Fund 63 - Department 4518
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED
BEGINNING FUND BALANCE $ 9,143,441 $ 9,411,908 $ 8,928,218 $ 10,919,147 $ 12,059,857 $ 10,687,886 Total Revenue $ 230,566 $ 1,506,574 $ 4,003,800 $ 553,800 $ 267,600 $ 267,60 Total Expenditures $ 571,719 $ 569,091 $ 5,083,661 $ 1,717,352 $ 1,164,160 $ 4,788,660 Total Non-Operating Revenue & Transfers $ 371,404 $ 399,596 $ 377,500 $ 578,400 $ 544,750 $ 1,590,000 Depreciable Capital Projects* 238,216 170,160 3,834,000 353,891 200,000 3,574,00 ENDING FUND BALANCE $ 9,411,908 $ 10,919,147 $ 12,059,857 $ 10,687,886 $ 11,908,047 $ 11,330,826 Net Change in Fund Balance 268,467 1,507,239 3,131,639 (231,261) (151,810) 642,94

FUND BALANCE ALLOCATIONS
Reserved for Emergency Capital
Replacements (5% of asset value) 295,911 284,098 479,118 301,793 489,118 480,49 Reserved for Emergency Debt Service (0.5
year debt service) 82,331 82,331 82,331 82,331 82,331 82,33 Assigned for State Water Resources Board
loan 748,044 583,383 444,289 444,289 288,070 288,07
Portion of Fund Balance applicable to Capital
Assets
5,918,210 5,681,959 9,582,351 6,035,850 9,782,351 9,609,85 Unreserved 2,367,413 4,287,376 1,471,768 3,823,624 1,266,177 870,08 Total Fund Balance $ 9,411,908 $ 10,919,147 $ 12,059,857 $ 10,687,886 $ 11,908,047 $ 11,330,826 97 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

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. The sole funding source for these projects are the Wastewater Operating Fund 62. 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).

Mid-Cycle (Budget Year 2) Updates
Increased Town Pump Station Equipment Replacement Program WW-5026 by $500 up to $95,000.

Revenue & Transfers In
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
Interest Income $10,305 $24,124 $5,000 $13,000 $5,000 $5,000 Interfund Transfer - WW Utility
Ops $150,000 $450,000 $125,000 $125,000 $100,000 $375,000 TOTAL $160,305 $474,124 $130,000 $138,000 $105,000 $380,000 Expenditures and Transfers Out
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
Capital Improvements $379,797 $280,228 $253,500 $746,410 $269,000 $269,500 Depreciation Expense $73,066 $71,051 $72,000 $72,000 $72,000 $72,000 Interfund Transfer-Debt Svc
(2020) $29,990 $30,043 $30,088 $30,088 $29,697 $29,697
TOTAL $482,853 $381,322 $355,588 $848,498 $370,697 $371,197 Town of Yountville Biennial Budget Fiscal Years 2024/2025 - 2025/2026 Wastewater Utility Collection Capital Improvement
Fund
Enterprise Fund 64 Department 4519
98 Capital Projects Detail
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
Wastewater and Water Reclamation
Projects
(WW-0032) Safety Net and Safety
Hinged Doors at Hand Well Access $0 $8,712 $0 $0 $0 $0
(WW-0041) New Vactor Truck $0 $0 $0 $397,369 $0 $0
(WW-2023) Inflow and Infiltration
Reduction Program (A-line) $370,182 $245,225 $0 $0 $0 $0 (WW-2025) Inflow and Infiltration
Reduction Program (A-line) $0 $0 $51,000 $146,541 $0 $0 (WW-2026) Inflow and Infiltration
Reduction Program (A-line) $0 $0 $0 $0 $57,000 $57,000
(WW-3024) Sewer Main Replacement
and Repair Program $0 $7,710 $0 $0 $0 $0
(WW-3025) Sewer Main Replacement
and Repair Program $0 $0 $97,500 $97,500 $0 $0
(WW-3026) Sewer Main Replacement
and Repair Program $0 $0 $0 $0 $102,500 $102,500
(WW-5023) Pump Station Equipment
Replacement Program $9,615 $3,885 $0 $0 $0 $0
(WW-5024) Pump Station Equipment
Replacement Program $0 $14,697 $0 $0 $0 $0
(WW-5025) Pump Station Equipment
Replacement Program $0 $0 $90,000 $90,000 $0 $0
(WW-5026) Pump Station Equipment
Replacement Program $0 $0 $0 $0 $94,500 $95,000
(WW-8025) Annual SCADA Control
Maintenance, Pump Station $0 $0 $15,000 $15,000 $0 $0
(WW-8026) Annual SCADA Control
Maintenance, Pump Station $0 $0 $0 $0 $15,000 $15,000

WASTEWATER AND WATER
RECLAMATION PROJECTS TOTAL $379,797 $280,229 $253,500 $746,410 $269,000 $269,500 TOTAL $379,797 $280,229 $253,500 $746,410 $269,000 $269,500

SUMMARY OF FUND BALANCE ACTIVITY

WASTEWATER COLLECTION CAPITAL IMPROVEMENT FUND
Wastewater Fund 64 - Department 4519
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED
BEGINNING FUND BALANCE $ 2,968,603 $ 3,016,237 $ 2,907,543 $ 3,354,264 $ 2,681,955 $ 3,041,135 Total Revenue $ - $ - $ - $ - $ - $ -
Total Expenditures $ 452,863 $ 351,279 $ 325,500 $ 818,410 $ 341,000 $ 341,500 Total Non-Operating Revenue & Transfers $ 130,315 $ 444,081 $ 99,912 $ 107,912 $ 75,303 $ 350,303 Depreciable Capital Projects* 370,182 245,225 - 397,369 - - ENDING FUND BALANCE $ 3,016,237 $ 3,354,264 $ 2,681,955 $ 3,041,135 $ 2,416,258 $ 3,049,938 Net Change in Fund Balance 47,634 338,027 (225,588) (313,129) (265,697) 8,803

FUND BALANCE ALLOCATIONS
Reserved for Emergency Capital
Replacements per Utility Rate Study (5% of
asset value)
123,356 132,065 120,689 151,934 - -
Portion of Fund Balance applicable to Capital
Assets 2,467,127 2,641,301 2,413,782 3,038,670 2,413,782 3,038,670 Unreserved 425,754 580,898 147,484 (149,469) 2,476 11,268 Total Fund Balance $ 3,016,237 $ 3,354,264 $ 2,681,955 $ 3,041,135 $ 2,416,258 $ 3,049,938 Powered by OpenGov
99 MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

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.

Mid-Cycle (Budget Year 2) Updates
No change.

Revenue & Expenses

SUMMARY OF FUND BALANCE ACTIVITY

SEWER CONNECTION IMPACT FEE FUND
Wastewater Fund 65
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED
BEGINNING FUND BALANCE $ - $ - $ - $ - $ - $ -
Total Revenue $ - $ - $ - $ - $ - $ -
Total Non-Operating Revenue & Transfers $ - $ - $ - $ - $ - $ - ENDING FUND BALANCE $ - $ - $ - $ - $ - $ -
Net Change in Fund Balance - - - - - -
Powered by OpenGov
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Sewer Connection Impact Fee Fund
Enterprise Fund 65
100

MID-CYCLE BIENNIAL BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

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 Town utilizes this state funding source for maintenance and capital expenditures associated with street improvement projects within Yountville.

Mid-Cycle (Budget Year 2) Updates
No change.

Revenues
$ 2,163 $ 5,791 $ 250 $ 250 $ 250 $ 250
17,015 18,133 18,556 18,556 19,113 19,113
12,773 13,312 13,453 13,453 13,857 13,857
24,361 27,190 26,542 26,542 27,338 27,338
23,188 24,544 25,360 25,360 26,121 26,121
1,000 1,000 1,000 1,000 1,000 1,000
$ 80,500 $ 89,969 $ 85,161 $ 85,161 $ 87,679 $ 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
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Infrastructure $5,804 $60,433 $90,000 $95,375 $93,000 $93,000 TOTAL $5,804 $60,433 $90,000 $95,375 $93,000 $93,000
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 State Gas Tax Fund
Special Revenue Fund 20 Department 6000
101
Capital Projects Detail
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Streets and Transportation Projects
(GT-3023) Paving Projects - Plan, Specs,
Engineering $5,804 $0 $0 $0 $0 $0
(GT-3024) Paving Projects - Plan, Specs,
Engineering $0 $60,433 $0 $0 $0 $0
(GT-3025) Paving Projects - Plans, Specs,
Engineering $0 $0 $90,000 $95,375 $0 $0
(GT-3026) Paving Projects - Plans, Specs,
Engineering $0 $0 $0 $0 $93,000 $93,000

STREETS AND TRANSPORTATION PROJECTS
TOTAL $5,804 $60,433 $90,000 $95,375 $93,000 $93,000
TOTAL $5,804 $60,433 $90,000 $95,375 $93,000 $93,000

SUMMARY OF FUND BALANCE ACTIVITY

STATE GAS TAX FUND
Fund 20 - Department 6000
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED
69,073 $ 143,769 $ 93,086 $ 173,305 $ 88,247 $ 163,091
80,500 $ 89,969 $ 85,161 $ 85,161 $ 87,679 $ 87,679
Total Department 6000 $ 5,804 $ 60,433 $ 90,000 $ 95,375 $ 93,000 $ 93,000 Total Expenditures $ 5,804 $ 60,433 $ 90,000 $ 95,375 $ 93,000 $ 93,000 Total Net Transfers $ - $ - $ - $ - $ - $ -
ENDING FUND BALANCE $ 143,769 $ 173,305 $ 88,247 $ 163,091 $ 82,926 $ 157,770 Net Change in Fund Balance 74,696 29,536 (4,839) (10,214) (5,321) (5,321) Powered by OpenGov
102

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. Eligible PEG expenditures include the purchase of equipment related to education and government broadcasting.

Mid-Cycle (Budget Year 2) Updates
No change.

Revenue
Data
$ 18,687 $ 14,682 $ 14,000 $ 14,000 $ 14,000 $ 14,000
1,139 1,781 500 500 500 500
$ 19,826 $ 16,463 $ 14,500 $ 14,500 $ 14,500 $ 14,500
(3022) PEG Fees
(3301) Interest Income
Total
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Contract Services $0 $0 $0 $13,000 $0 $0
Machinery & Equipment >$10k $23,500 $0 $0 $0 $0 $0
Machinery & Equipment < $10k $2,310 $5,000 $5,000 $12,000 $5,000 $5,000 TOTAL $25,810 $5,000 $5,000 $25,000 $5,000 $5,000

SUMMARY OF FUND BALANCE ACTIVITY

PUBLIC EDUCATIONAL AND GOVERNMENT ACCESS FUND
Fund 21 - Department 1012
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED
55,797 $ 49,813 $ 59,113 $ 61,276 $ 68,613 $ 51,776
Total Revenue $ 19,826 $ 16,463 $ 14,500 $ 15,500 $ 14,500 $ 14,500 Total Expenditures $ 25,810 $ 5,000 $ 5,000 $ 25,000 $ 5,000 $ 5,000 Total Net Transfers $ - $ - $ - $ - $ - $ -
49,813 $ 61,276 $ 68,613 $ 51,776 $ 78,113 $ 61,276
(5,984) 11,463 9,500 (9,500) 9,500 9,500
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Public Education and Government Access Fund
Special Revenue Fund 21 Department 1012
103

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.

Mid-Cycle (Budget Year 2) Updates
Contribution from General Fund reduced based on updated assumptions.

Revenues
Data
$ 695 $ 456 $ 200 $ 200 $ 200 $ 200
11,332 18,939 7,500 7,500 7,500 7,500
0 0 25,000 25,000 28,500 12,000
$ 12,028 $ 19,395 $ 32,700 $ 32,700 $ 36,200 $ 19,700
(3301) Interest Income
(3113) Public Art Program Fee
(3900) Interfund Transfer
Total
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Other Supplies & Materials $4,860 $3,793 $2,300 $2,300 $2,000 $2,000 Advertising $0 $0 $4,500 $4,500 $4,800 $4,800
Art Maintenance $0 $0 $1,500 $1,500 $1,575 $1,575
Contract Services $24,639 $24,745 $27,500 $27,500 $21,520 $21,520 TOTAL $29,500 $28,538 $35,800 $35,800 $29,895 $29,895
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Public Art Program Fee Fund
Special Revenue Fund 23 Department 5414
104

SUMMARY OF FUND BALANCE ACTIVITY

PUBLIC ART PROGRAM FEE FUND
Fund 23 - Department 5414
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED
40,272 $ 22,800 $ 3,569 $ 13,658 $ 469 $ 10,558
Total Revenue $ 12,027 $ 19,395 $ 32,700 $ 32,700 $ 36,200 $ 19,700 29,499 $ 28,537 $ 35,800 $ 35,800 $ 29,895 $ 29,895
22,800 $ 13,658 $ 469 $ 10,558 $ 6,774 $ 363
Total Expenditures $
ENDING FUND BALANCE $
Net Change in Fund Balance (17,472) (9,142) (3,100) (3,100) 6,305 (10,195) Powered by OpenGov
105

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 aids 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. In January 2023, the Town was awarded $500,000 in grant funding. The Town contracts with the Housing Authority of the City of Napa to administer these grants.

Mid-Cycle (Budget Year 2) Updates
No change.

Revenues
Data
$ 2,404 $ 0 $ 0 $ 0 $ 0 $ 0
0 2,731 1,000 1,000 1,000 1,000
0 2,572 1,000 1,000 1,000 1,000
10,000 0 0 0 0 0
27,796 2,893 100,000 100,000 100,000 100,000
37,410 27,134 0 0 0 0
45,651 0 0 0 0 0
$ 123,261 $ 35,330 $ 102,000 $ 102,000 $ 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
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Federal Home Grant Awards $27,599 $0 $100,000 $100,000 $100,000 $100,000 HOME Rental Assistance $7,442 $0 $0 $0 $0 $0
TOTAL $35,041 $0 $100,000 $100,000 $100,000 $100,000
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Housing Grant Fund
Special Revenue Fund 24 Department 1500
106

SUMMARY OF FUND BALANCE ACTIVITY

HOUSING GRANT FUND
Fund 24 - Department 1500
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED
49,133 $ 137,353 $ 116,787 $ 172,683 $ 118,787 $ 174,683 Total Revenue $ 123,261 $ 35,330 $ 102,000 $ 102,000 $ 102,000 $ 102,000 35,041 $ - $ 100,000 $ 100,000 $ 100,000 $ 100,000
137,353 $ 172,683 $ 118,787 $ 174,683 $ 120,787 $ 176,683 Total Expenditures $
ENDING FUND BALANCE $
Net Change in Fund Balance 88,220 35,330 2,000 2,000 2,000 2,000 Powered by OpenGov
107

Overview
In 2025, Napa County voters approved Measure U, an extension of the previously approved Measure T. This countywide half-cent sales tax is administered by Napa Valley Transportation Authority (NVTA) and is collected and distributed by Napa County. The purpose of Measure U revenue will remain the same as Measure T which is to help fund Town streets, sidewalks, streetlights, and related projects.

Mid-Cycle (Budget Year 2) Updates
Revenue estimates increased based on projections received from Napa County.

The Town achieved a Pavement Condition Index (PCI) of 80 in 2025, which is still 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.

Expenditures increased to support the completion of Street Rehabilitation on Washington Street North.

Revenues
$ 5,256 $ 18,764 $ 5,000 $ 18,000 $ 5,000 $ 5,000
687,914 679,540 550,000 550,000 560,000 0
0 0 0 0 0 844,000
$ 693,169 $ 698,304 $ 555,000 $ 568,000 $ 565,000 $ 849,000 (3301) Interest Income
(3417) Measure T
(3437) Measure U
Total
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Infrastructure $354,279 $238,453 $550,000 $1,545,011 $560,000 $844,000 TOTAL $354,279 $238,453 $550,000 $1,545,011 $560,000 $844,000 Capital Projects Detail
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Streets and Transportation Projects
(MT-3023) Annual Street Maintenance and Paving
Program $354,279 $0 $0 $0 $0 $0
(MT-3024) Annual Street Maintenance and Paving
Program $0 $238,453 $0 $0 $0 $0
(MT-3025) Annual Street Maintenance and Paving
Program $0 $0 $550,000 $1,545,011 $0 $0
(MT-3026) Annual Street Maintenance and Paving
Program (Measure T) $0 $0 $0 $0 $560,000 $0
(MU-3026) Annual Street Maintenance and Paving
Program (Measure U) $0 $0 $0 $0 $0 $844,000

STREETS AND TRANSPORTATION PROJECTS
TOTAL $354,279 $238,453 $550,000 $1,545,011 $560,000 $844,000 TOTAL $354,279 $238,453 $550,000 $1,545,011 $560,000 $844,000 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Measure T/U Transportation Improvement Fund
Special Revenue Fund 25 Department 6000
108

SUMMARY OF FUND BALANCE ACTIVITY

MEASURE T TRANSPORTATION IMPROVEMENT FUND
Fund 25 - Departments 6000
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED
196,269 $ 535,160 $ 532,370 $ 995,011 $ 537,370 $ 18,000 Total Revenue $ 693,170 $ 698,304 $ 555,000 $ 568,000 $ 565,000 $ 849,000 Total Department 6000 $ 354,279 $ 238,453 $ 550,000 $ 1,545,011 $ 560,000 $ 844,000 Total Expenditures $ 354,279 $ 238,453 $ 550,000 $ 1,545,011 $ 560,000 $ 844,000 ENDING FUND BALANCE $ 535,160 $ 995,011 $ 537,370 $ 18,000 $ 542,370 $ 23,000 Net Change in Fund Balance 338,891 459,851 5,000 (977,011) 5,000 5,000 Powered by OpenGov
109

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.

Mid-Cycle (Budget Year 2) Updates
No change. Revenues
$ 2,299 $ 4,802 $ 2,000 $ 2,000 $ 2,000 $ 2,000
71,406 75,616 76,496 76,496 78,791 78,791
$ 73,706 $ 80,418 $ 78,496 $ 78,496 $ 80,791 $ 80,791
(3301) Interest Income
(3419) Road Maint. Rehab Act
Total
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Infrastructure $0 $79,600 $68,000 $68,000 $69,000 $69,000 TOTAL $0 $79,600 $68,000 $68,000 $69,000 $69,000
Capital Projects Detail
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Streets and Transportation Projects
(SB-6024) Curb, Gutter, and Sidewalk Replacement $0 $79,600 $0 $0 $0 $0 (SB-6025) Curb, Gutter, and Sidewalk Replacement $0 $0 $68,000 $68,000 $0 $0 (SB-6026) Curb, Gutter, and Sidewalk Replacement $0 $0 $0 $0 $69,000 $69,000

STREETS AND TRANSPORTATION PROJECTS
TOTAL $0 $79,600 $68,000 $68,000 $69,000 $69,000
TOTAL $0 $79,600 $68,000 $68,000 $69,000 $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
110

SUMMARY OF FUND BALANCE ACTIVITY
ROAD MAINTENANCE AND REHABILITATION ACT (SB1) FUND
Fund 26 - Departments 6000
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED
78,809 $ 152,514 $ 146,976 $ 153,332 $ 157,472 $ 163,828 73,705 $ 80,418 $ 78,496 $ 78,496 $ 80,791 $ 80,791
- $ 79,600 $ 68,000 $ 68,000 $ 69,000 $ 69,000

- $ 79,600 $ 68,000 $ 68,000 $ 69,000 $ 69,000
ENDING FUND BALANCE $ 152,514 $ 153,332 $ 157,472 $ 163,828 $ 169,263 $ 175,619 Net Change in Fund Balance 73,705 818 10,496 10,496 11,791 11,791 Powered by OpenGov
111

Overview
In 2025, Napa County voters approved new Measure U which is an extension of Measure T. This countywide half-cent 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. In order to receive annual allocations under Measure U, 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.

Mid-Cycle (Budget Year 2) Updates
Added $40,000 for Pedestrian & Bicycle Facility Project ST-0038.

Revenues
$ 716 $ 1,335 $ 500 $ 500 $ 500 $ 500
$ 716 $ 1,335 $ 500 $ 500 $ 500 $ 500
(3301) Interest Income
Total
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Infrastructure $0 $0 $0 $0 $0 $40,000
TOTAL $0 $0 $0 $0 $0 $40,000

SUMMARY OF FUND BALANCE ACTIVITY

MEASURE T EQUIVALENT (MTE) FUND
Fund 27 - Departments 6000
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED
37,190 $ 37,906 $ 38,556 $ 39,241 $ 39,056 $ 39,741
Total Revenue $ 716 $ 1,335 $ 500 $ 500 $ 500 $ 500
Total Department 6000 $ - $ - $ - $ - $ - $ 40,000
Total Expenditures $ - $ - $ - $ - $ - $ 40,000
37,906 $ 39,241 $ 39,056 $ 39,741 $ 39,556 $ 241
Net Change in Fund Balance 716 1,335 500 500 500 (39,500) Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Measure T Equivalent (MTE) Fund
Special Revenue Fund 27 Department 6000
112

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 and this fund was closed.

Mid-Cycle (Budget Year 2) Updates
No change.

Revenue and Expenditures
Data
$ 1 $ 0 $ 0 $ 0 $ 0 $ 0
1 0 0 0 0 0
0 32 0 0 0 0
0 32 0 0 0 0
$ 1 $ -32 $ 0 $ 0 $ 0 $ 0
Revenues
(3301) Interest Income
Expenses
(7900) Interfund Transfer
Revenues Less Expenses
Collapse All 2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised

SUMMARY OF FUND BALANCE ACTIVITY

FIRE EMERGENCY SERVICES FUND
Fund 28 - Department 3201
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED
30 $ 31 $ - $ - $ - $ -
1 $ 1 $ - $ - $ - $ -
- $ (32) $ - $ - $ - $ -
31 $ - $ - $ - $ - $ -
BEGINNING FUND BALANCE $
Total Revenue $
Total Transfers $
ENDING FUND BALANCE $
Net Change in Fund Balance 1 (31) - - - -
Powered by OpenGov
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Fire Emergency Services Fund
Special Revenue Fund 28 Department 3201
113

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.

Mid-Cycle (Budget Year 2) Updates
Added transfer to Capital Projects Fund 50 of $200,000 for Water Filling Stations project CP-0037.

Added transfer to Capital Projects Fund 50 of $200,000 for Recycling, Solid Waste, & Compost Improvements Project CP-0035. Moved transfer to Capital Projects Fund 50 of $100,000 for contribution to South Washington Parking Lot & Facility Enhancement project ST-0027 from Fiscal Year 2024/2025 to Fiscal Year 2025/2026.

Revenue
$ 107,228 $ 187,754 $ 195,000 $ 195,000 $ 200,000 $ 200,000 1,234 6,083 2,000 2,000 2,000 2,000
$ 108,463 $ 193,837 $ 197,000 $ 197,000 $ 202,000 $ 202,000 (3020) Franchise Tax
(3301) Interest Income
Total
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Community Clean Up Day $3,571 $3,869 $6,500 $6,500 $6,500 $6,500 Contract Services $0 $0 $75,000 $0 $75,000 $100,000
Interfund Transfer - Capital Project $0 $0 $100,000 $0 $0 $500,000 TOTAL $3,571 $3,869 $181,500 $6,500 $81,500 $606,500

SUMMARY OF FUND BALANCE ACTIVITY

UPPER VALLEY DISPOSAL SERVICE FRANCHISE FEES
Fund 29 - Department 1016
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED
20,262 $ 125,153 $ 287,153 $ 315,121 $ 302,653 $ 505,621 Total Revenue $ 108,462 $ 193,837 $ 197,000 $ 197,000 $ 202,000 $ 202,000 Total Expenditures & Transfers $ 3,571 $ 3,869 $ 181,500 $ 6,500 $ 81,500 $ 606,500 ENDING FUND BALANCE $ 125,153 $ 315,121 $ 302,653 $ 505,621 $ 423,153 $ 101,121 Net Change in Fund Balance 104,891 189,968 15,500 190,500 120,500 (404,500) 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
114

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 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. 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.

Mid-Cycle (Budget Year 2) Updates
No change.

Revenues
Data
$ 22 $ 48 $ 20 $ 20 $ 20 $ 20
1,991 1,544 1,900 1,900 1,900 1,900
$ 2,013 $ 1,592 $ 1,920 $ 1,920 $ 1,920 $ 1,920
(3301) Interest Income
(3705) SB 1186 Fees
Total
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Interfund Transfer - Capital Project $1,973 $1,905 $1,900 $1,900 $1,900 $1,900 TOTAL $1,973 $1,905 $1,900 $1,900 $1,900 $1,900

SUMMARY OF FUND BALANCE ACTIVITY
CASp CERTIFICATION AND TRAINING FUND (SB 1186 DISABILITY ACCESS FEE) Fund 30
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED
1,411 $ 1,451 $ 1,326 $ 1,138 $ 1,346 $ 1,158
2,013 $ 1,592 $ 1,920 $ 1,920 $ 1,920 $ 1,920
1,973 $ 1,905 $ 1,900 $ 1,900 $ 1,900 $ 1,900
1,451 $ 1,138 $ 1,346 $ 1,158 $ 1,366 $ 1,178

40 $ (313) $ 20 $ 20 $ 20 $ 20
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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
115

Overview
The Housing Opportunity Fund 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 socioeconomically 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.

Mid-Cycle (Budget Year 2) Updates
Increase to Fair Housing Napa Valley contribution reflected in Other Agencies expenditure.

Revenue & Transfers
Data
$ 2,950 $ 5,828 $ 1,500 $ 1,500 $ 1,500 $ 1,500
254 9,294 650 650 650 650
64,200 66,300 76,100 76,100 78,600 78,600
$ 67,404 $ 81,422 $ 78,250 $ 78,250 $ 80,750 $ 80,750
(3301) Interest Income
(3701) Impact Fees
(3901) Interfund Transfer - From General Fund
Total
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Expenditures
Total Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Other Agencies $6,000 $6,000 $13,400 $13,400 $13,400 $15,000 Contract Services $58,200 $65,510 $62,700 $62,700 $65,200 $65,200 TOTAL $64,200 $71,510 $76,100 $76,100 $78,600 $80,200

SUMMARY OF FUND BALANCE ACTIVITY

HOUSING OPPORTUNITY PROGRAM FUND
Fund 70 - Department 1500
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED RE
BEGINNING FUND BALANCE $ 1,521,937 $ 1,525,141 $ 1,528,691 $ 1,535,053 $ 1,530,841 $ 1 TOTAL PROGRAM REVENUE $ 67,404 $ 81,422 $ 78,250 $ 78,250 $ 80,750 $ Total Supplies & Services $ 64,200 $ 71,510 $ 76,100 $ 76,100 $ 78,600 $ TOTAL EXPENDITURES $ 64,200 $ 71,510 $ 76,100 $ 76,100 $ 78,600 $ ENDING FUND BALANCE $ 1,525,141 $ 1,535,053 $ 1,530,841 $ 1,537,203 $ 1,532,991 $ 1 Net Change in Fund Balance 3,204 9,912 2,150 2,150 2,150 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Housing Opportunity Program Fund
Special Revenue Fund 70 Department 1500
116

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.

Mid-Cycle (Budget Year 2) Updates
Revenue estimates lowered based on projected Transient Occupancy Tax being revised. $800,000 increase to expenditures for planning and design phase of Yountville Commons workforce housing.

Revenue
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Measure S. Affordable Housing $729,216 $743,723 $732,133 $732,133 $754,100 $732,133 Interest Income $42,767 $72,300 $10,000 $10,000 $10,000 $10,000 TOTAL $771,983 $816,022 $742,133 $742,133 $764,100 $742,133 Expenditures
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
Contract Services $0 $7,323 $100,000 $13,000 $100,000 $100,000 Infrastructure $0 $0 $200,000 $324,677 $200,000 $1,000,000 Interfund Transfer - Capital
Project $0 $3,019,925 $0 $0 $0 $0
TOTAL $0 $3,027,248 $300,000 $337,677 $300,000 $1,100,000

SUMMARY OF FUND BALANCE ACTIVITY

MEASURE S, AFFORDABLE AND WORKFORCE HOUSING
Fund 71 - Department 1600
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED
430,711 $ 545,493 $ 872,844 $ 949,949
TOTAL REVENUE $ 771,983 $ 816,022 $ 742,133 $ 742,133 $ 764,100 $ 742,133 TOTAL EXPENDITURES $ - $ 3,027,248 $ 300,000 $ 337,677 $ 300,000 $ 1,100,000 872,844 $ 949,949 $ 1,336,944 $ 592,082
442,133 404,456 464,100 (357,867)
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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
117

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. All projects 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 area. This includes the Flood Barrier Wall and improvements performed in Beard Ditch and Hopper Creek.

Mid-Cycle (Budget Year 2) Updates
Increased DF-3026 Hydroflush Weirs and Floodwall Operation Program by $15,000.

Added $100,000 for new Town-Wide Flood Management Assessment project DF-0021.

Added $75,000 for new Oak Circle Spillway and Warning System Improvements project DF-0022.

Revenues
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Interest Income $9,133 $15,020 $3,500 $3,500 $3,500 $3,500 Measure A $0 $2,064 $0 $0 $0 $0
TOTAL $9,133 $17,084 $3,500 $3,500 $3,500 $3,500
Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Facilities/Grounds Maintenance $0 $0 $20,000 $20,000 $20,000 $20,000 Capital Improvements $0 $54,300 $0 $0 $0 $0
Infrastructure $0 $53,422 $60,000 $60,000 $60,000 $250,000 TOTAL $0 $107,722 $80,000 $80,000 $80,000 $270,000
Capital Projects Detail
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
Drainage and Flood Control Projects
(DF-0018) Hydroflush Weirs from Finnell
to Beard Ditch $0 $53,422 $0 $0 $0 $0
(DF-0019) Repair Fence at Pump
Station $0 $54,300 $0 $0 $0 $0
(DF-0021) Townwide Flood
Management Assessment $0 $0 $0 $0 $0 $100,000
(DF-0022) Oak Circle Spillway &
Warning System Improvements $0 $0 $0 $0 $0 $75,000
(DF-3025) Hydroflush Weirs and
Floodwall Operation Program $0 $0 $60,000 $60,000 $0 $0 (DF-3026) Hydroflush Weirs and
Floodwall Operation Program $0 $0 $0 $0 $60,000 $75,000

DRAINAGE AND FLOOD CONTROL
PROJECTS TOTAL $0 $107,722 $60,000 $60,000 $60,000 $250,000 TOTAL $0 $107,722 $60,000 $60,000 $60,000 $250,000
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Measure A Maintenance Fund
Special Revenue Fund 75 Department 4330
118

SUMMARY OF FUND BALANCE ACTIVITY

MEASURE A MAINTENANCE FUND
Fund 75 - Department 4330
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED
474,577 $ 483,710 $ 316,610 $ 393,072 $ 240,110 $ 316,572 Total Revenue $ 9,133 $ 17,083 $ 3,500 $ 3,500 $ 3,500 $ 3,500 - $ 107,721 $ 80,000 $ 80,000 $ 80,000 $ 270,000
483,710 $ 393,072 $ 240,110 $ 316,572 $ 163,610 $ 50,072 Net Change in Fund Balance 9,133 (90,638) (76,500) (76,500) (76,500) (266,500) Powered by OpenGov
119

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.

Mid-Cycle (Budget Year 2) Updates
No change. Fund balance used and fund closed.

Revenue and Expenses
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Revenues
Interest Income $346 $645 $250 $250 $250 $0
REVENUES TOTAL $346 $645 $250 $250 $250 $0
Expenses $0 $18,796 $0 $0 $0 $0
REVENUES LESS EXPENSES $346 -$18,151 $250 $250 $250 $0

SUMMARY OF FUND BALANCE ACTIVITY

TALLENT LANE PRIVATE ROAD BENEFIT DISTRICT FUND
Fund 95 - Department 4305
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED
17,986 $ 18,332 $ 18,662 $ 181 $ 18,912 $ -
Total Revenue $ 346 $ 645 $ 250 $ - $ 250 $ -
- $ 18,796 $ - $ 181 $ - $ -
18,332 $ 181 $ 18,912 $ - $ 19,162 $ -
Total Expenditures $
ENDING FUND BALANCE $
Net Change in Fund Balance 346 (18,151) 250 (181) 250 - Powered by OpenGov
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
120

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.

Mid-Cycle (Budget Year 2) Updates
No change. Fund balance used and fund closed.

Revenue and Expenses
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Revenues
Interest Income $965 $1,680 $350 $350 $350 $0
REVENUES TOTAL $965 $1,680 $350 $350 $350 $0
Expenses $0 $52,295 $0 $0 $0 $0
REVENUES LESS EXPENSES $965 -$50,615 $350 $350 $350 $0

SUMMARY OF FUND BALANCE ACTIVITY

MESA COURT DRAINAGE BENEFIT DISTRICT FUND
Fund 96 - Department 4305
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED
50,153 $ 51,118 $ 51,918 $ 503 $ 52,268 $ -
Total Revenue $ 965 $ 1,680 $ 350 $ - $ 350 $ -
- $ 52,295 $ - $ 503 $ - $ -
51,118 $ 503 $ 52,268 $ - $ 52,618 $ -
Total Expenditures $
ENDING FUND BALANCE $
Net Change in Fund Balance 965 (50,615) 350 (503) 350 - Powered by OpenGov
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Mesa Court Drainage Benefit District Fund
Special Revenue Fund 96 Department 4305
121

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 years, extended for an additional ten years in 2015, and most recently extended for another ten years in 2025. 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.

Mid-Cycle (Budget Year 2) Updates
Revenue estimates lowered based on projected Transient Occupancy Tax being revised.

Revenues
Data
$ 1,079,240 $ 1,100,710 $ 1,083,557 $ 1,083,557 $ 1,116,068 $ 1,083,557 364,608 371,862 366,067 366,067 377,050 366,067
14,584 14,874 14,643 14,643 15,082 14,643
8,946 17,548 4,000 4,000 4,000 4,000
$ 1,467,378 $ 1,504,993 $ 1,468,267 $ 1,468,267 $ 1,512,200 $ 1,468,267 (3040) Tourism Assessment - County
(3041) Tourism Assessment-Local
(3042) Tourism Assessment-Admin
(3301) Interest Income
Total
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Expenditures and Transfers
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Other Agencies $1,079,240 $1,100,709 $1,083,557 $1,083,557 $1,116,068 $1,083,557 Other Community Support $313,657 $372,500 $550,000 $435,500 $350,000 $350,000 Interfund Transfer $14,496 $14,963 $14,643 $14,643 $15,082 $14,643 TOTAL $1,407,392 $1,488,172 $1,648,200 $1,533,700 $1,481,150 $1,448,200 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Tourism Improvement District Assessment Fund
Special Revenue Fund 22 Department 1015
122

SUMMARY OF FUND BALANCE ACTIVITY

TOURISM IMPROVEMENT DISTRICT ASSESSMENT FUND
Fund 22 - Department 1015
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED
BEGINNING FUND BALANCE $ 458,646 $ 518,631 $ 477,876 $ 535,452 $ 297,943 $ 470,019 Total Revenues $ 1,467,378 $ 1,504,993 $ 1,468,267 $ 1,468,267 $ 1,512,200 $ 1,468,267 Total Expenditures $ 1,392,897 $ 1,473,209 $ 1,633,557 $ 1,519,057 $ 1,466,068 $ 1,433,557 Total Transfers IN(OUT) $ (14,496) $ (14,963) $ (14,643) $ (14,643) $ (15,082) $ (14,643) ENDING FUND BALANCE $ 518,631 $ 535,452 $ 297,943 $ 470,019 $ 328,993 $ 490,086 Net Change in Fund Balance 59,985 16,821 (179,933) (65,433) 31,050 20,067

FUND BALANCE ALLOCATIONS
Assigned for Local Agency TID Reserve Fund - 170,000 170,000 170,000 170,000 185,033 Unassigned Fund Balance 518,631 365,452 127,943 300,019 158,993 305,053 Total Fund Balance $ 518,631 $ 535,452 $ 297,943 $ 470,019 $ 328,993 $ 490,086 Powered by OpenGov
123

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 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. This debt was originally 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. 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.

Mid-Cycle (Budget Year 2) Updates
Transfer in from General Fund (01) reduced by $20,000 down to $515,000.

This utilizes interest income earned in this fund in Fiscal Year 2024/2025 and relieves the General Fund.

Revenue and Transfers
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Interest Income $4,936 $10,274 $1,000 $10,300 $1,000 $1,000 Interfund Transfer $550,000 $545,000 $540,000 $540,000 $535,000 $515,000 TOTAL $554,936 $555,274 $541,000 $550,300 $536,000 $516,000 Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Bank & Fiscal Agent Fees $1,650 $1,650 $1,650 $1,650 $1,650 $1,650 Principal $300,000 $315,000 $330,000 $330,000 $350,000 $350,000 Interest $243,019 $227,644 $211,518 $211,518 $194,518 $194,518 TOTAL $544,669 $544,294 $543,168 $543,168 $546,168 $546,168

SUMMARY OF FUND BALANCE ACTIVITY
2017 LEASE REVENUE BOND DEBT SERVICE FUND - COMMUNITY CENTER Fund 54 - Department 7000
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED
5,269 $ 15,536 $ 26,243 $ 26,517 $ 24,075 $ 33,649
Total Revenue $ 554,936 $ 555,274 $ 541,000 $ 550,300 $ 536,000 $ 516,000 Total Expenditures $ 544,669 $ 544,293 $ 543,168 $ 543,168 $ 546,168 $ 546,168 15,536 $ 26,517 $ 24,075 $ 33,649 $ 13,907 $ 3,481
10,267 10,981 (2,168) 7,132 (10,168) (30,168)
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
124

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. The Town is obligated to pay the debt from existing General Fund revenue sources. Principal and interest payments for the portion of the sewer line replacement will be funded with a transfer from the Wastewater Capital Fund (64).

Mid-Cycle (Budget Year 2) Updates
Transfer in from General Fund (01) reduced by $20,000 down to $290,000. This utilizes interest income earned in this fund in Fiscal Year 2024/2025 and relieves the General Fund.

Revenue & Transfers
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
Interest Income $10,185 $10,389 $1,000 $8,700 $1,000 $1,000 Interfund Transfer - From General
Fund $573,000 $20,000 $315,000 $315,000 $310,000 $290,000 Interfund Transfer - WW Utility
Capital $29,990 $30,043 $30,088 $30,088 $29,697 $29,697 TOTAL $613,176 $60,432 $346,088 $353,788 $340,697 $320,697 Expenditures and Transfers
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Principal $324,058 $330,000 $336,000 $336,000 $337,000 $337,000 Interest $27,747 $22,427 $16,948 $16,948 $11,370 $11,370 TOTAL $351,805 $352,427 $352,948 $352,948 $348,370 $348,370

SUMMARY OF FUND BALANCE ACTIVITY
2020 DIRECT PLACEMENT FINANICNG DEBT SERVICE FUND - TOWN HALL & MADISON/YOUNT Fund 55 - Department 7000
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED
60,227 $ 321,597 $ 26,713 $ 29,602 $ 19,853 $ 30,442
Total Revenue $ 613,175 $ 60,432 $ 346,088 $ 353,788 $ 340,697 $ 320,697 Total Expenditures $ 351,805 $ 352,427 $ 352,948 $ 352,948 $ 348,370 $ 348,370 321,597 $ 29,602 $ 19,853 $ 30,442 $ 12,180 $ 2,769
261,370 (291,995) (6,860) 840 (7,673) (27,673)
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
125

MID-CYCLE BUDGET UPDATE
This Mid-Cycle update of the Biennial Budget reflects an estimate of actuals for Fiscal Year 2024/2025 (budget year 1) and revised projections for Fiscal Year 2025/2026 (budget year 2).

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.

Mid-Cycle (Budget Year 2) Updates
No changes.

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
0 617 0 0 0 0
0 -617 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
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Impact Fee Funds
Funds 41 - 47
126
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
0 207 0 0 0 0
0 -207 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
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised 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 $ 0 $ 0 $ 0 $ 0 $ 0
0 572 0 0 0 0
-1 -572 0 0 0 0
0 0 0 0 0 0
$ -1 $ 0 $ 0 $ 0 $ 0 $ 0
Revenues
(3701) Impact Fees
(3799) Allocate Impact Fees
Expenses
Revenues Less Expenses
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised 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.

Revenues Less Expenses
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised 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
0 2,384 0 0 0 0
0 -2,384 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
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised 127
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. $ 2,145 $ 3,818 $ 1,500 $ 1,500 $ 1,500 $ 1,500
2,145 3,705 1,500 1,500 1,500 1,500
0 113 0 0 0 0
0 0 45,000 45,000 0 0
$ 2,145 $ 3,818 $ -43,500 $ -43,500 $ 1,500 $ 1,500
Revenues
(3301) Interest Income
(3701) Impact Fees
Expenses
Revenues Less Expenses
Collapse All 2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised

SUMMARY OF FUND BALANCE ACTIVITY

UTILITY UNDERGROUND IMPACT FEE FUND
Fund 46
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL ADOPTED ESTIMATED ADOPTED REVISED
nBEGINNING FUND BALANCE $ 111,433 $ 113,578 $ 115,189 $ 117,396 $ 71,689 $ 73,896 Total Revenue $ 2,145 $ 3,818 $ 1,500 $ 1,500 $ 1,500 $ 1,500 Total Transfers In (Out) $ - $ - $ (45,000) $ (45,000) $ - $ - n ENDING FUND BALANCE $ 113,578 $ 117,396 $ 71,689 $ 73,896 $ 73,189 $ 75,396 Net Change in Fund Balance $ 2,145 $ 3,818 $ (43,500) $ (43,500) $ 1,500 $ 1,500 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 2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Powered by OpenGov
128

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.

Mid-Cycle (Budget Year 2) Updates
Increased the transfer in from General Fund by and additional $200,000.

Added $75,000 of anticipated revenue from TDA-3 grant funding.

Added a $500,00 transfer in from Upper Valley Waste Disposal Franchise Fee Fund 29 to support waste related projects.

Added $104,000 for Community Center Enhancements project CF-0022.

Added $75,000 for North Park Facility Enhancements project CF-0051.

Added $75,000 for Interior Painting of Schmitt Hall project CF-0052.

Added $50,000 for Painting of the floor in Schmitt Hall project CF-0053.

Added $350,000 for Virtual Power Nodes project CP-0033.

Added $200,000 for Workable 3-Bin Waste Sorting project CP-0035.

Added $200,000 for YountFill Water Stations project CP-0037.

Increased New Path Southern Loop project ST-0034 by $75,000 up to $125,000.

Increased Surveys and Monuments project ST-0004 by $4,500 up to $25,000.

Increased Traffic Calming program ST-4026 by $4,500 up to $25,000.

Moved Vineyard Park Repair and Maintenance from Fiscal Year 2024/2025 to Fiscal Year 2025/2026, increased the project budget from $75,000 to $225,000. and updated the project number from PK-0032 to CF-0050.

Moved $200,000 for Mobility Plan & Wayfinding project ST-0035 from Fiscal Year 2024/2025 to Fiscal Year 2025/2026.

Moved $300,000 Washington Street South Parking Lot ST-0027 from Fiscal Year 2024/2025 to Fiscal Year 2025/2026.

Revenue & Transfers In
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
Interfund Transfer $0 $600,000 $0 $0 $0 $0
Interest Income $34,265 $102,445 $15,000 $67,000 $15,000 $15,000 Investment Market Adjustment -$5,898 $10,916 $0 $0 $0 $0 Other State Revenues $14,010 $0 $102,600 $201,100 $0 $75,000 Allocate Impact Fees $1 $4,998 $45,000 $0 $0 $0
Miscellaneous Revenue $0 $0 $0 $5,900 $0 $0
Refunds & Reimbursements $0 $15 $0 $0 $0 $0
Interfund Transfer $1,100,000 $7,530,075 $625,000 $2,125,000 $425,000 $600,000 Interfund Transfer - Rev Stabl Rsv $0 $900,000 $0 $0 $0 $0 Interfund Transfer - UVDS Franchise
Fees $0 $0 $100,000 $0 $0 $500,000
Interfund Transfer - Disability Access
Fee SB 1186 $1,973 $1,905 $1,900 $1,900 $1,900 $1,900
Interfund Transfer - Measure S Affrdbl
Hsng $0 $3,019,925 $0 $0 $0 $0
TOTAL $1,144,350 $12,170,279 $889,500 $2,400,900 $441,900 $1,191,900 Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Capital Projects Fund
Fund 50 Department 6000
129
Expenditures & Transfers Out
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
(4999) Designated Contingency $0 $0 $10,000 $0 $10,000 $10,000 (5100) Capital Improvements $23,957 $5,929 $0 $0 $0 $0
(5300) Buildings & Structures $0 $11,539,741 $658,000 $2,417,846 $100,000 $204,000 (5400) Infrastructure $139,430 $496,260 $900,540 $837,033 $248,000 $1,607,000 (5600) Machinery & Equipment >$10k $148,330 $52,610 $0 $0 $0 $400,000 TOTAL $311,717 $12,094,540 $1,568,540 $3,254,879 $358,000 $2,221,000 Capital Projects by Category
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
Civic Facilities Projects $148,330 $11,542,612 $718,000 $2,350,810 $100,000 $629,000 Community Projects $148,157 $229,835 $215,040 $283,183 $134,000 $884,000 Drainage and Flood Control
Projects $5,248 $1,313 $21,500 $21,500 $23,000 $23,000
Parks and Recreation Projects $0 $291,664 $170,000 $165,385 $0 $0 Streets and Transportation
Projects $9,981 $29,116 $434,000 $434,000 $91,000 $675,000 Transfers and Other Expenditures $0 $0 $10,000 $0 $10,000 $10,000 TOTAL $311,716 $12,094,540 $1,568,540 $3,254,878 $358,000 $2,221,000 Capital Projects Detail
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
Civic Facilities Projects
(CF-0022) Community Center
Enhancements $0 $90,121 $158,000 $218,000 $0 $104,000
(CF-0028) Generator Switch at
Community Hall $148,330 $0 $0 $0 $0 $0
(CF-0043) Town Hall Landscaping &
Access $0 $14,821 $60,000 $70,484 $0 $0
(CF-0046) Yountville Commons $0 $11,437,670 $500,000 $2,062,326 $100,000 $100,000 (CF-0050) Vineyard Park Repair and
Maintenance $0 $0 $0 $0 $0 $225,000
(CF-0051) North Park Facilities
Enhancements $0 $0 $0 $0 $0 $75,000
(CF-0052) Interior Paint of Schmitt Hall $0 $0 $0 $0 $0 $75,000 (CF-0053) Painting of Floor at Schmitt
Hall $0 $0 $0 $0 $0 $50,000
CIVIC FACILITIES PROJECTS TOTAL $148,330 $11,542,612 $718,000 $2,350,810 $100,000 $629,000 Community Projects
(CP-0007) GIS Mapping Improvements $23,957 $5,929 $0 $0 $0 $0 (CP-0018) Forrester Park/Three Weirs
Park ADA Improvements $9,800 $64,043 $0 $14,450 $0 $0
(CP-0028) Installation of EV Charging
stations and Fleet $0 $119,733 $67,040 $67,040 $0 $0
(CP-0029) LATA Broadband
Development Feasibility Study $0 $28,907 $0 $73,693 $0 $0 (CP-0033) Virtual Power Nodes $0 $0 $20,000 $0 $0 $350,000 (CP-0035) Workable 3 Bin Waste
Sorting $0 $0 $0 $0 $0 $200,000
(CP-0037) YountFill Water Stations $0 $0 $0 $0 $0 $200,000 (CP-2023) ADA Accessibility
Improvements $114,400 $0 $0 $0 $0 $0
(CP-2024) ADA Accessibility
Improvements $0 $11,223 $0 $0 $0 $0
(CP-2025) ADA Accessibility
Improvements $0 $0 $128,000 $128,000 $0 $0
(CP-2026) ADA Accessibility
Improvements Program $0 $0 $0 $0 $134,000 $134,000
130
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
COMMUNITY PROJECTS TOTAL $148,157 $229,835 $215,040 $283,183 $134,000 $884,000 Drainage and Flood Control Projects
(DF-2023) Townwide Drainage and
Erosion Program $5,248 $0 $0 $0 $0 $0
(DF-2024) Townwide Drainage and
Erosion Program $0 $1,313 $0 $0 $0 $0
(DF-2025) Townwide Drainage and
Erosion Program $0 $0 $21,500 $21,500 $0 $0
(DF-2026) Townwide Drainage and
Erosion Program $0 $0 $0 $0 $23,000 $23,000

DRAINAGE AND FLOOD CONTROL
PROJECTS TOTAL $5,248 $1,313 $21,500 $21,500 $23,000 $23,000 Parks and Recreation Projects
(PK-0032) Vineyard Park Enhancement
Project $0 $51,809 $150,000 $0 $0 $0
(PK-0033) Shade Structure at North
Park $0 $11,950 $0 $137,520 $0 $0
(PK-0036) Replace Forrester Park Play
Surface $0 $0 $10,000 $10,000 $0 $0
(PK-0035) Replace Tot Lot Play Surface $0 $10,000 $0 $0 $0 $0 (PK-0037) Replace Play Surface at
Yountville Community Park $0 $109,671 $0 $3,691 $0 $0
(PK-0038) Big Belly Trash Cans $0 $108,234 $0 $4,174 $0 $0 (PK-0039) Veterans Park Bathroom
Awning $0 $0 $10,000 $10,000 $0 $0

PARKS AND RECREATION PROJECTS
TOTAL $0 $291,664 $170,000 $165,385 $0 $0
Streets and Transportation Projects
(ST-0004) Surveys and Monuments $9,506 $18,500 $19,500 $19,500 $20,500 $25,000 (ST-0027) Washington Street South
Parking Lot $0 $0 $300,000 $0 $0 $300,000
(ST-0029) Utility Undergrounding
Engineering & Design $0 $0 $45,000 $45,000 $0 $0
(ST-0034) New Path Southern Loop
Design $0 $0 $0 $0 $50,000 $125,000
(ST-0035) Mobility Plan & Wayfinding $0 $0 $50,000 $350,000 $0 $200,000 (ST-4023) Traffic Calming Program $475 $0 $0 $0 $0 $0
(ST-4024) Traffic Calming Program $0 $10,616 $0 $0 $0 $0 (ST-4025) Traffic Calming Program $0 $0 $19,500 $19,500 $0 $0 (ST-4026) Traffic Calming Program $0 $0 $0 $0 $20,500 $25,000

STREETS AND TRANSPORTATION
PROJECTS TOTAL $9,981 $29,116 $434,000 $434,000 $91,000 $675,000 Transfers and Other Expenditures
(DC-0001) Designated Contingency $0 $0 $10,000 $0 $10,000 $10,000

TRANSFERS AND OTHER
EXPENDITURES TOTAL $0 $0 $10,000 $0 $10,000 $10,000
TOTAL $311,716 $12,094,540 $1,568,540 $3,254,878 $358,000 $2,221,000

SUMMARY OF FUND BALANCE ACTIVITY

CAPITAL PROJECTS FUND SUMMARY
Fund 50 - Department 6000
2022/2023 2023/2024 2024/2025 2025/2026
Fund 50 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED REVISED
BEGINNING FUND BALANCE $ 995,287 $ 1,827,921 $ 1,293,322 $ 1,903,659 $ 614,282 $ 1,049,681 Total Revenue & Financing Sources $ 42,377 $ 113,375 $ 117,600 $ 274,000 $ 15,000 $ 90,000 Total Expenditures $ 311,716 $ 12,094,540 $ 1,568,540 $ 3,254,878 $ 358,000 $ 2,221,000 Total Net Transfers In (Out) $ 1,101,973 $ 12,056,903 $ 771,900 $ 2,126,900 $ 426,900 $ 1,101,900 ENDING FUND BALANCE $ 1,827,921 $ 1,903,659 $ 614,282 $ 1,049,681 $ 698,182 $ 20,581 Net Change in Fund Balance 832,634 75,738 (679,040) (853,978) 83,900 (1,029,100) Funds Available for Capital Projects $ 1,827,921 $ 1,903,659 $ 614,282 $ 1,049,681 $ 698,182 $ 20,581 131

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. 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.

Mid-Cycle (Budget Year 2) Updates
Decreased CF-0040 Community Center/Hall Solar Panel Maintenance project by $20,000.

Increased CF-0041 Community Center/Hall Asphalt Repairs project by $25,000.

Increased CF-2026 Town Facilities Backflow Maintenance and Repair Program by $44,750.

Revenue & Transfers In
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Interest Income $23,597 $51,835 $10,000 $10,000 $10,000 $10,000 Interfund Transfer $350,000 $350,000 $50,000 $50,000 $0 $0 TOTAL $373,597 $401,835 $60,000 $60,000 $10,000 $10,000 Expenditures
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Buildings & Structures $304,399 $141,085 $160,000 $221,700 $325,250 $375,000 TOTAL $304,399 $141,085 $160,000 $221,700 $325,250 $375,000 Town of Yountville Biennial Budget Fiscal Years 2024/2025 - 2025/2026 Facilities Repair & Replacement Fund
Capital Fund 81 Department 6000
132
Capital Projects Detail
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
Civic Facilities Projects
(CF-0013) Resurface Community Center
Gym Flooring $39,290 $0 $0 $0 $0 $0
(CF-0026) Replace Roofs on Bus
Shelters $44,154 $0 $0 $0 $0 $0
(CF-0029) Paint Town Hall Interior $42,546 $0 $0 $0 $0 $0 (CF-0032) Exterior Painting of TH $0 $59,200 $0 $0 $0 $0 (CF-0033) Community Center/Hall
HVAC Analysis $0 $0 $0 $33,000 $0 $0
(CF-0035) Replace Community
Center/Hall & Post Office Gutters $0 $0 $0 $28,700 $0 $0 (CF-0036) CC Geothermal Repairs $59,020 $19,753 $0 $0 $0 $0 (CF-0037) Roof Repair Community Park
Restroom $0 $12,000 $0 $0 $0 $0
(CF-0038) Sheriff Office Interior
Maintenance & Repairs $0 $12,782 $0 $0 $0 $0
(CF-0040) Comm Center & Town Hall
Solar Panel Repair & Replacement $0 $0 $0 $0 $170,000 $150,000 (CF-0041) Comm Center, Town Hall, &
Corpyard Asphalt Repairs $0 $0 $0 $0 $150,000 $175,000
(CF-0044) Bus Stop Replacement $0 $6,750 $0 $0 $0 $0
(CF-0045) Replace Basketball Hoops
Community Center $0 $0 $50,000 $50,000 $0 $0
(CF-0047) Gym Floor Maintenance
Coating $0 $0 $55,000 $55,000 $0 $0
(CF-0048) Town Hall Annex Generator
Connection $0 $0 $20,000 $20,000 $0 $0
(CF-2025) Town Facilities Backflow
Maintenance and Repair Program $0 $0 $35,000 $35,000 $0 $0 (CF-2026) Town Facilities Backflow
Maintenance and Repair Program $0 $0 $0 $0 $5,250 $50,000 CIVIC FACILITIES PROJECTS TOTAL $185,010 $110,485 $160,000 $221,700 $325,250 $375,000 Community Projects
(CP-0022) Community Center Tile &
Drain Replacement $50,000 $0 $0 $0 $0 $0
(CP-0023) Community Center
Restrooms Refurbishment $9,419 $0 $0 $0 $0 $0
(CP-0024) Community Center
Restrooms Counter Replacement $0 $30,600 $0 $0 $0 $0
(CP-0025) Community Hall Painting $59,970 $0 $0 $0 $0 $0 COMMUNITY PROJECTS TOTAL $119,389 $30,600 $0 $0 $0 $0
TOTAL $304,399 $141,085 $160,000 $221,700 $325,250 $375,000

SUMMARY OF FUND BALANCE ACTIVITY

FACILITIES REPAIR & REPLACEMENT SUMMARY
Fund 81 - Department 6000
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED REVISED
1,378,966 $ 1,023,483 $ 1,217,266
10,000 $ 10,000 $ 10,000
Total Expenditures $ 304,399 $ 141,085 $ 160,000 $ 221,700 $ 325,250 $ 375,000 Total Net Transfers In (Out) $ 350,000 $ 350,000 $ 50,000 $ 50,000 $ - $ - ENDING FUND BALANCE $ 1,118,216 $ 1,378,966 $ 1,023,483 $ 1,217,266 $ 708,233 $ 852,266 Net Change in Fund Balance 69,198 260,750 (100,000) (161,700) (315,250) (365,000) Powered by OpenGov
133

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.

Mid-Cycle (Budget Year 2) Updates
Added $50,000 for purchase of EV Lawn Mower.

Revenue & Transfers In
2022/2023 Actual 2023/2024 Actual 2024/2025 Budget 2024/2025 Estimated 2025/2026 Budget 2025/2026 Revised Interest Income $23,377 $41,413 $10,000 $10,000 $10,000 $10,000 Interfund Transfer $200,000 $200,000 $100,000 $100,000 $0 $0 TOTAL $223,377 $241,413 $110,000 $110,000 $10,000 $10,000 Expenditures & Transfers Out
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
Machinery & Equipment >$10k $0 $103,507 $265,307 $216,752 $60,000 $150,000 Interfund Transfer - Capital
Project $0 $600,000 $0 $0 $0 $0
TOTAL $0 $703,507 $265,307 $216,752 $60,000 $150,000
Town of Yountville Biennial Budget Fiscal Years 2024/2025 and 2025/2026 Fleet, Tools, and Equipment Repair & Replacement
Fund
Capital Fund 82 Department 6000
134
Capital Projects Detail
2022/2023
Actual
2023/2024
Actual
2024/2025
Budget
2024/2025
Estimated
2025/2026
Budget
2025/2026
Revised
Community Projects $0 $38,413 $168,405 $99,952 $0 $0
Parks and Recreation Projects
(PK-0028) Replace 2003 Chevrolet
2500HD $0 $60,000 $0 $0 $0 $0
(PK-0029) Replace 2013 Chevrolet
Silverado 1500 $0 $3,361 $0 $0 $0 $0

PARKS AND RECREATION PROJECTS
TOTAL $0 $63,361 $0 $0 $0 $0
Streets and Transportation Projects
(ST-0025) Replacement Municipal
Operations Truck $0 $1,733 $0 $0 $0 $0
(ST-0030) Replace Bucket Truck $0 $0 $96,902 $116,800 $0 $0 (ST-0031) Replace 2013 Pickup Truck $0 $0 $0 $0 $60,000 $100,000 (ST-0037) EV Lawn Mower $0 $0 $0 $0 $0 $50,000

STREETS AND TRANSPORTATION
PROJECTS TOTAL $0 $1,733 $96,902 $116,800 $60,000 $150,000 TOTAL $0 $103,507 $265,307 $216,752 $60,000 $150,000

SUMMARY OF FUND BALANCE ACTIVITY

FLEET, TOOLS, AND EQUIPMENT REPAIR & REPLACEMENT
Fund 82 - Department 6000
2022/2023 2023/2024 2024/2025 2025/2026

ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED REVISED
758,154 $ 775,656 $ 602,847 $ 668,904
10,000 $ 10,000 $ 10,000 $ 10,000
Total Expenditures $ - $ 103,507 $ 265,307 $ 216,752 $ 60,000 $ 150,000 Total Net Transfers In (Out) $ 200,000 $ (400,000) $ 100,000 $ 100,000 $ - $ - ENDING FUND BALANCE $ 1,237,750 $ 775,656 $ 602,847 $ 668,904 $ 552,847 $ 528,904 Net Change in Fund Balance 223,377 (462,094) (155,307) (106,752) (50,000) (140,000) Fleet Replacement Schedule
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135

Yountville City CouncilMay 20, 2025

Yountville City Council
May 20, 2025