Town of Yountville
Staff Report
6550 Yount Street
Yountville, CA 94599
Agenda Item #: 8C
Yountville Town Council Staff Report
DATE: September 16, 2025
TO: Mayor and Town Council
FROM: Celia King, Administrative Service Director
PREPARED BY: Kyle Batista, Financial Analyst
RECOMMENDATION
Receive and file August 2025 Monthly Financial Report.
DISCUSSION/BACKGROUND
The monthly financial reports are presented to provide a summary overview of revenues and expenses of the Town’s major funds: General Fund, Capital Projects Fund, Water and Wastewater Enterprise Funds.
See below for the August 2025 Financial Report.
August 2025 – 16.7% of the Fiscal Year
TOT revenue reflected in the August 2025 Monthly Financial Report is applicable to collections in July. Sales tax receipts lag 2½ - 3 months behind the actual collection period. Property taxes are generally not received until December or January, after the first installment has been collected by Napa County.
General Fund department expenditures that appear to be higher than the percent of budget to date are because of payments that are due at the beginning of the fiscal year, such as a portion of the Chamber of Commerce contract, premiums for Liability, Worker’s Compensation and property insurance, and expenditures related to the Parks & Recreation Summer Camp Program. Departmental IT allocations are also high at the beginning of the fiscal year due to annual software subscription renewals. These expenditure accounts are expected to level out throughout the year.
The large transfers budgeted in the Water Capital Improvement Fund 60 from Funds 06 and 57 are to support the 1 Million Gallon Water Storage Tank project as approved during the mid-cycle biennial budget update.
ENVIRONMENTAL REVIEW
Exempt per California Environmental Act (CEQA) Guideline, Section 15061(b)(3).
FISCAL IMPACT
Is there a Fiscal Impact? No
Is it Currently Budgeted? N/A
Where is it Budgeted? N/A
Is it Mandatory or Discretionary? Discretionary
Is there a Staff Resource Impact? No
STRATEGIC PLAN GOAL
Is item Identified in Strategic Plan? Yes
If yes, Identify Strategic Goal and Objective. Responsible Fiscal Policy: The Town maintains its fiscal health through policies designed to maximize economic opportunities, manage expenses, and ensure prudent reserves.
Briefly Explain Relationship to Strategic Plan Goal and Objective. Monthly budget and actual revenue and expense reports provide timely information and financial transparency. Timely financial information can help control costs by guiding policy and spending decisions.
ATTACHMENTS
See below for the August 2025 Financial Report.
TOWN OF YOUNTVILLE
MONTHLY FINANCIAL REPORT
August 31, 2025
General Fund Revenues
The following is a summary of General Fund revenue by major category as of August 31, 2025.
August is 16.7% of the Fiscal Year:
Revenues: Budget* Actual Variance % of Budget Note
Property Taxes 2,733,100 3,908 (2,729,192) 0.1% Note 1
Sales Taxes 1,723,606 3,082 (1,720,524) 0.2% Note 2
Other Taxes 180,000 - (180,000) 0.0%
Transient Occupancy Tax 8,785,600 780,347 (8,005,253) 8.9% Note 3 Investment Earnings 55,000 - (55,000) 0.0%
Licenses & Permits 165,375 19,772 (145,603) 12.0%
Fines & Forfeitures 4,250 - (4,250) 0.0%
Rents & Concessions 373,072 56,582 (316,490) 15.2%
Intergovernmental 201,600 - (201,600) 0.0%
Parks & Recreation Fees 454,715 81,515 (373,200) 17.9%
Charges for Services 291,000 32,175 (258,825) 11.1%
Miscellaneous 128,308 1,435 (126,873) 1.1%
Total 15,095,626 978,815 (14,116,811) 6.5%
Transfers: Budget Actual Variance % of Budget Note
Tourist Imp. Dist. (Fund 22) 14,643 1,376 (13,267) 9.4% Total 14,643 1,376 (13,267) 9.4%
Note 1: The Town received its first installment of property taxes in December. The second large installment is expected to be received in April or May.
Note 2: Sales tax receipts lag 2 ½ - 3 months behind the actual collection period.
Note 3: TOT is due one month after the collection period and received within 30 days after the collection period.
TOWN OF YOUNTVILLE
MONTHLY FINANCIAL REPORT
August 31, 2025
General Fund Expenditures
The following is a summary of General Fund Expenditures by major category as of August 31, 2025:
August is 16.7% of the Fiscal Year:
Expenditures Budget* Actual Variance % of Budget
Town Council/Mayor 1001 245,064 28,681 (216,383) 11.7%
Non-Departmental 1010 273,450 32,024 (241,426) 11.7%
Town Manager 1101 484,936 97,380 (387,556) 20.1%
Information Technology 1011 - - - 0.0% Note 1
Community Promotion 1015 476,106 180,372 (295,734) 37.9% Finance 1102 944,149 139,983 (804,166) 14.8%
Risk Management 1103 80,850 11,262 (69,588) 13.9%
Town Attorney 1105 326,000 - (326,000) 0.0%
Town Clerk 1110 926,489 143,494 (782,995) 15.5%
Planning & Building 2115 1,337,198 191,370 (1,145,828) 14.3% Law Enforcement Services 3200 1,234,377 227,731 (1,006,646) 18.4% Fire & Emergency Services 3201 1,552,975 - (1,552,975) 0.0% Note 2 PW Admin. & Engineering 4301 899,549 157,374 (742,175) 17.5% PW Street Maintenance 4305 495,241 55,857 (439,384) 11.3% PW Park Maintenance 4320 1,072,921 142,132 (930,789) 13.2% PW Government Bldgs. 4325 938,370 246,470 (691,900) 26.3% Parks & Rec Admin & Services 5405 695,694 131,934 (563,760) 19.0% Parks & Rec Camp Programs 5406 312,560 162,240 (150,320) 51.9% Community Center 5408 424,294 54,137 (370,157) 12.8%
Parks & Rec Leisure Prog. 5410 381,253 50,799 (330,454) 13.3% Parks & Rec Sports Prog. 5412 63,238 10,141 (53,097) 16.0% Parks & Rec Community Events 5413 241,466 50,159 (191,307) 20.8% Yountville Arts 5415 180,648 14,482 (166,166) 8.0%
Total Expenditures 13,586,828 2,128,021 (11,458,807) 15.7% Transfers Out:
Public Arts Fund 7923 12,000 - (12,000) 0.0%
Capital Projects Fund 7950 600,000 600,000 - 100.0%
Housing Opportunity Fund 7970 78,600 - (78,600) 0.0%
Water Subsidy 7961 6,000 - (6,000) 0.0%
Wastewater Subsidy 7962 6,000 - (6,000) 0.0%
2017 Lease Rev. Debt Service 7954 515,000 515,000 - 100.0% 2020 Lease Fin. Debt Service 7955 290,000 290,000 - 100.0% Total Transfers Out: 1,507,600 1,405,000 (102,600) 93.2% Note 1: Allocations of information technology are made to each department so no expenses are shown for program.
Note 2: Payments for Fire & Emergency Services are typically made bi-annually, in January and June. * Budget includes amounts for prior year purchase order rollover and reflects all Fiscal Year 2025/2026 budget adjustments.
TOWN OF YOUNTVILLE
MONTHLY FINANCIAL REPORT
August 31, 2025
CAPITAL PROJECTS
Expenditures Budget * Actual Variance % of Budget
Community Center Enhancements CF-0022 250,552 5,892 244,660 2.4% Community Center/Hall Solar Panel Repair, Repl & Maint CF-0040 150,000 - 150,000 0.0% Community Center, Town Hall and Corpyard Asphalt Repairs CF-0041 175,000 - 175,000 0.0% Replace Basketball Hoops at Community Gym CF-0045 36,241 - 36,241 0.0% Yountville Commons CF-0046 391,024 49,062 341,962 12.5% Vineyard Park Repair & Maintenance CF-0050 225,000 - 225,000 0.0% North Park Facility Enhancements CF-0051 75,000 - 75,000 0.0% Interior Paint of Schmitt Hall CF-0052 75,000 - 75,000 0.0% Painting of Floor at Schmitt Hall CF-0053 50,000 - 50,000 0.0% Town Facilities Backflow Maintenance and Repair Program CF-2026 50,000 - 50,000 0.0% Virtual Power Nodes CP-0033 350,000 - 350,000 0.0%
Workable 3 Bin Waste Sorting CP-0035 200,000 - 200,000 0.0% Yountfill Water Stations CP-0037 200,000 - 200,000 0.0% ADA Accessibility Improvements Program CP-2026 134,000 - 134,000 0.0% Town Wide Flood Management Assessment DF-0021 100,000 - 100,000 0.0% Oak Circle Spillway and Warning System Improvements DF-0022 75,000 - 75,000 0.0% Town Wide Drainage and Erosion Program DF-2026 23,000 - 23,000 0.0% Hydroflush Weirs and Floodwall Operation Program DF-3026 75,000 - 75,000 0.0% Paving Projects - Plan, Specs, and Engineering GT-3026 93,000 - 93,000 0.0% Yountville Commons (Measure S) MS-0046 1,079,572 41,921 1,037,651 3.9% Annual Street Maintenance & Paving Program (Measure T) MT-3026 1,097,094 - 1,097,094 0.0% Annual Street Maintenance & Paving Program (Measure U) MU-3026 844,000 - 844,000 0.0% Curb, Gutter, and Sidewalk Replacement SB-6026 69,000 - 69,000 0.0% Surveys and Monuments ST-0004 25,000 - 25,000 0.0%
Washington Street South Parking Lot ST-0027 366,579 - 366,579 0.0% Replace 2013 Pickup Truck ST-0031 100,000 - 100,000 0.0% New Path Southern Loop Design ST-0034 125,000 - 125,000 0.0% Mobility Plan & Wayfinding ST-0035 353,833 35,975 317,858 10.2% EV Lawn Mower ST-0037 50,000 22,011 27,989 44.0%
Pedestrian and Bicycle Facility Projects ST-0038 40,000 - 40,000 0.0% Traffic Calming Program ST-4026 25,000 - 25,000 0.0%
Total 6,902,895 154,861 6,748,035 2.2%
* Budget includes amounts for prior year purchase order rollover and reflects all Fiscal Year 2025/2026 budget adjustments.
TOWN OF YOUNTVILLE
MONTHLY FINANCIAL REPORT
August 31, 2025
CAPITAL PROJECTS
Expenditures - Water & Wastewater Budget * Actual Variance % of Budget 1MG Water Tank, Water Main, Design and Construction WA-0019 3,250,000 - 3,250,000 0.0% Water System Inter Tie Projects WA-0020 52,269 - 52,269 0.0% Well Filter Media WA-0024 50,000 - 50,000 0.0%
Active Chlorine Monitoring Equipment at Well WA-0026 16,670 - 16,670 0.0% Chlorine Residual Monitoring PRV's Finnell and TH WA-0028 22,165 22,165 - 100.0% Chemical Storage Tank for Well 500GAL WA-0029 50,000 - 50,000 0.0% Water Meter Replacement Program WA-2026 35,500 - 35,500 0.0% Main and Service Lateral Replacement Program WA-3026 250,000 6,575 243,425 2.6% Hydrant Repair Replacement WA-5026 57,163 6,271 50,892 11.0% SCADA Maintenance WA-6026 15,000 - 15,000 0.0%
WWRF Office Modernization WW-0011 1,850,000 - 1,850,000 0.0% Clean Digester WW-0019 150,000 - 150,000 0.0%
Assess & Replace Trickling Filter Media WW-0024 30,000 - 30,000 0.0% Design & Construct Headworks Improvements WW-0027 200,000 - 200,000 0.0% Sludge Handling/Drying/Disposal Improvements WW-0028 200,000 - 200,000 0.0% Paint Wastewater Facilities, Structures, and Equipment WW-0031 175,000 - 175,000 0.0% Water Reclamation Facility Master Plan WW-0034 327,167 - 327,167 0.0% Pond Site Fencing, Grading, & Drainage Improvements WW-0038 16,500 - 16,500 0.0% New Vactor Truck WW-0041 428,165 428,165 - 100.0%
Recycled Water Transmission Main Repair WW-0042 1,625,692 - 1,625,692 0.0% Inflow & Infiltration Reduction Program WW-2026 108,000 22,400 85,600 20.7% Sewer Main Replacement and Repair Program WW-3026 125,500 - 125,500 0.0% Plant Equipment Replacement Program WW-4026 111,458 - 111,458 0.0% Town Pump Station Equipment Replacement Program WW-5026 95,000 - 95,000 0.0% SCADA Controls WW-6026 30,000 - 30,000 0.0%
SCADA Improvements WW-7026 70,614 13,283 57,331 18.8%
SCADA Control Maintenance Pump Station WW-8026 15,000 - 15,000 0.0% Total 9,356,864 498,860 8,858,004 5.3%
* Budget includes amounts for prior year purchase order rollover and reflects all Fiscal Year 2025/2026 budget adjustments.
TOWN OF YOUNTVILLE
MONTHLY FINANCIAL REPORT
August 31, 2025
WATER CAPITAL IMPROVEMENT FUND (60) Budget Actual Variance % of Budget Revenues - System Replacement Fees 169,800 28,162 (141,638) 16.6% Interest Income 4,500 - (4,500) 0.0%
Transfers from Water Operating Fund (61) 100,000 - (100,000) 0.0% Transfers from Util Ent Proj Fund (06) 1,475,000 - (1,475,000) 0.0% Transfers from Water Drought Reserve Fund (57) 2,000,000 - (2,000,000) 0.0% Total Revenues 3,749,300 28,162 (3,721,138) 0.8%
Capital Improvement (60-4500) 3,898,767 35,011 (3,863,756) 0.9% Total Expenses 3,898,767 35,011 (3,863,756) 0.9%
Net Operating Income/(Loss or use of Fund Balance) (149,467) (6,849) 142,619 WATER OPERATING ENTERPRISE FUND (61) Budget Actual Variance % of Budget Revenues - Utilities 2,027,250 402,894 (1,624,356) 19.9% Interest Income 3,500 - (3,500) 0.0%
Transfer-Water Subsidy (01) 6,000 - (6,000) 0.0%
Total Revenues 2,036,750 402,894 (1,633,856) 19.8%
O & M Expenses (61-4505) 837,792 115,157 (722,635) 13.7% Water Purchases (61-4507) 1,056,566 14,205 (1,042,361) 1.3% Transfer to Wtr Cap Improv (60-4500) 100,000 (100,000) 0.0% Total Expenses 1,994,358 129,362 (1,864,996) 6.5%
Net Operating Income/(Loss or use of Fund Balance) 42,392 273,532 231,140 WASTEWATER OPERATING ENTERPRISE FUND (62) Budget Actual Variance % of Budget Revenues - Utilities 2,891,160 373,304 (2,517,856) 12.9% Interest Income 7,500 - (7,500) 0.0%
Transfer-Wastewater Subsidy (01) 6,000 - (6,000) 0.0%
Total Revenues 2,904,660 373,304 (2,531,356) 12.9%
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WW Collection (62-4510) 527,203 79,426 (447,777) 15.1%
WW Treatment (62-4515) 2,200,196 282,898 (1,917,298) 12.9% Transfer to Capital (63/64) 400,000 - (400,000) 0.0%
Total Expenses 3,127,399 362,324 (2,765,075) 11.6%
Net Operating Income/(Loss or use of Fund Balance) (222,739) 10,980 233,719 JOINT TREATMENT CAPITAL FUND (63) Budget Actual Variance % of Budget System Replacement Fees 267,600 44,192 (223,408) 16.5%
Revenues Capital Recovery Vets 1,525,000 - (1,525,000) 0.0% Interest Income 40,000 - (40,000) 0.0%
Transfer from Wastewater Operating (62) 25,000 - (25,000) 0.0% Total Revenues 1,857,600 44,192 (1,813,408) 2.4%
WW Joint Treatment Plant (63-4518) 4,814,274 13,283 (4,800,991) 0.3% Total Expenses 4,814,274 13,283 (4,800,991) 0.3%
Net Operating Income/(Loss or use of Fund Balance) (2,956,674) 30,909 2,987,583 WASTEWATER UTILITY CAPITAL FUND (64) Budget Actual Variance % of Budget Transfer from WW Operating (62) 375,000 - (375,000) 0.0% Interest Income 5,000 - (5,000) 0.0%
Total Revenues 380,000 - (380,000) 0.0%
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WW Capital Improvement (64-4519) 769,665 450,565 (319,100) 58.5% Transfer to Debt Service (55) 29,697 - (29,697) 0.0%
Total Expenses 799,362 450,565 (348,797) 56.4%
Net Operating Income/(Loss or use of Fund Balance) (419,362) (450,565) (31,203)