Town of Yountville
Staff Report
6550 Yount Street
Yountville, CA 94599
Agenda Item #: 8C
Yountville Town Council Staff Report
DATE: December 2, 2025
TO: Mayor and Town Council
FROM: Celia King, Administrative Service Director
PREPARED BY: Kyle Batista, Financial Analyst
RECOMMENDATION
Receive and file October 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 October 2025 Financial Report.
October 2025 – 33.3% of the Fiscal Year
TOT revenue reflected in the October 2025 Monthly Financial Report is applicable to collections through September. Sales tax receipts lag 2½ - 3 months behind the actual collection period and the sales tax revenue reflected in the September 2025 Report is applicable to the month of August. 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 October 2025 Financial Report.
TOWN OF YOUNTVILLE
MONTHLY FINANCIAL REPORT
October 31, 2025
General Fund Revenues
The following is a summary of General Fund revenue by major category as of October 31, 2025.
October is 33.3% 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 1,723,606 306,187 (1,417,419) 17.8% Note 2
Other Taxes 180,000 - (180,000) 0.0%
Transient Occupancy Tax 8,785,600 2,695,346 (6,090,254) 30.7% Note 3 Investment Earnings 55,000 20,460 (34,540) 37.2%
Licenses & Permits 160,275 68,900 (91,375) 43.0%
Fines & Forfeitures 4,250 546 (3,704) 12.9%
Rents & Concessions 373,072 90,220 (282,852) 24.2%
Intergovernmental 201,600 7,892 (193,708) 3.9%
Parks & Recreation Fees 454,715 128,829 (325,886) 28.3% Charges for Services 276,100 46,089 (230,011) 16.7%
Miscellaneous 148,308 30,692 (117,616) 20.7%
Total 15,095,626 3,399,068 (11,696,558) 22.5%
Transfers: Budget Actual Variance % of Budget Note
Tourist Imp. Dist. (Fund 22) 14,643 4,491 (10,152) 30.7% Total 14,643 4,491 (10,152) 30.7%
Note 1: The Town is expected to receive its first large installment of property taxes in December and its second large installment 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
October 31, 2025
General Fund Expenditures
The following is a summary of General Fund Expenditures by major category as of October 31, 2025:
October is 33.3% of the Fiscal Year:
Expenditures Budget* Actual Variance % of Budget
Town Council/Mayor 1001 245,064 57,951 (187,113) 23.6%
Non-Departmental 1010 298,183 87,756 (210,427) 29.4%
Town Manager 1101 484,936 165,106 (319,830) 34.0%
Information Technology 1011 - - - 0.0% Note 1
Community Promotion 1015 476,106 195,264 (280,842) 41.0% Finance 1102 988,104 260,190 (727,914) 26.3%
Risk Management 1103 80,850 12,209 (68,641) 15.1%
Town Attorney 1105 326,000 81,992 (244,009) 25.2%
Town Clerk 1110 963,995 265,775 (698,220) 27.6%
Planning & Building 2115 1,347,774 373,823 (973,951) 27.7% Law Enforcement Services 3200 1,234,377 468,830 (765,547) 38.0% Fire & Emergency Services 3201 1,552,975 - (1,552,975) 0.0% Note 2 PW Admin. & Engineering 4301 899,549 288,928 (610,621) 32.1% PW Street Maintenance 4305 495,241 117,111 (378,130) 23.6% PW Park Maintenance 4320 1,072,921 300,597 (772,324) 28.0% PW Government Bldgs. 4325 963,537 400,287 (563,250) 41.5% Parks & Rec Admin & Services 5405 695,694 234,992 (460,702) 33.8% Parks & Rec Camp Programs 5406 312,560 197,943 (114,617) 63.3% Community Center 5408 424,294 114,386 (309,908) 27.0%
Parks & Rec Leisure Prog. 5410 381,253 100,326 (280,927) 26.3% Parks & Rec Sports Prog. 5412 63,238 20,226 (43,012) 32.0% Parks & Rec Community Events 5413 241,466 82,417 (159,049) 34.1% Yountville Arts 5415 180,648 38,878 (141,770) 21.5%
Total Expenditures 13,728,765 3,864,986 (9,863,779) 28.2% Transfers Out:
Public Arts Fund 7923 12,000 12,000 - 100.0%
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 1,417,000 (90,600) 94.0% 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 2024/2025 budget adjustments.
TOWN OF YOUNTVILLE
MONTHLY FINANCIAL REPORT
October 31, 2025
CAPITAL PROJECTS
Expenditures Budget * Actual Variance % of Budget
Community Center Enhancements CF-0022 250,552 47,217 203,335 18.8% 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 28,974 7,267 79.9% Yountville Commons CF-0046 984,161 345,235 638,926 35.1% 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 46,800 28,200 62.4% 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 6,339 43,661 12.7% Virtual Power Nodes CP-0033 350,000 - 350,000 0.0%
Workable 3 Bin Waste Sorting CP-0035 200,000 12,108 187,892 6.1% YountFill Water Stations CP-0037 200,000 18,157 181,843 9.1% ADA Accessibility Improvements Program CP-2026 134,000 60,000 74,000 44.8% Town Wide Flood Management Assessment DF-0021 100,000 31,063 68,937 31.1% 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 - 100.0% 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 1,079,572 361,165 718,406 33.5% Annual Street Maintenance & Paving Program (Measure T) MT-3026 1,097,094 997,009 100,085 90.9% 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 7,613 17,387 30.5% 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 353,833 186,150 167,683 52.6% 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 18,975 6,025 75.9% Total 7,496,032 2,211,817 5,284,215 29.5%
* Budget includes amounts for prior year purchase order rollover and reflects all Fiscal Year 2025/2026 budget adjustments.
TOWN OF YOUNTVILLE
MONTHLY FINANCIAL REPORT
October 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 7,292 44,977 14.0% Well Filter Media WA-0024 50,000 - 50,000 0.0%
Active Chlorine Monitoring Equipment at Well WA-0026 16,670 16,569 101 99.4% 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 22,886 34,277 40.0% SCADA Maintenance WA-6026 15,000 473 14,527 3.2%
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 60,265 266,902 18.4% 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 8,177 1,617,515 0.5% Inflow & Infiltration Reduction Program WW-2026 186,476 22,400 164,076 12.0% Sewer Main Replacement and Repair Program WW-3026 125,500 68,012 57,488 54.2% Plant Equipment Replacement Program WW-4026 111,458 26,933 84,526 24.2% 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 18,239 52,375 25.8%
SCADA Control Maintenance Pump Station WW-8026 15,000 - 15,000 0.0% Total 9,435,339 708,151 8,727,189 7.5%
* Budget includes amounts for prior year purchase order rollover and reflects all Fiscal Year 2025/2026 budget adjustments.
TOWN OF YOUNTVILLE
MONTHLY FINANCIAL REPORT
October 31, 2025
WATER CAPITAL IMPROVEMENT FUND (60) Budget Actual Variance % of Budget Revenues - System Replacement Fees 169,800 56,486 (113,314) 33.3% Impact Fees - 3,312 3,312 0.0%
Interest Income 4,500 6,634 2,134 147.4%
Transfers from Water Operating Fund (61) 100,000 100,000 - 100.0% Transfers from Util Ent Proj Fund (06) 1,475,000 1,475,000 - 100.0% Transfers from Water Drought Reserve Fund 57 2,000,000 - (2,000,000) 0.0% Total Revenues 3,749,300 1,641,432 (2,107,868) 43.8%
Capital Improvement (60-4500) 3,898,767 75,960 (3,822,807) 1.9% Total Expenses 3,898,767 75,960 (3,822,807) 1.9%
Net Operating Income/(Loss or use of Fund Balance) (149,467) 1,565,472 1,714,939 WATER OPERATING ENTERPRISE FUND (61) Budget Actual Variance % of Budget Revenues - Utilities 2,027,250 785,008 (1,242,242) 38.7% Interest Income 3,500 11,255 7,755 321.6%
Transfer-Water Subsidy (01) 6,000 - (6,000) 0.0%
Total Revenues 2,036,750 796,263 (1,240,487) 39.1%
O & M Expenses (61-4505) 837,792 214,404 (623,388) 25.6% Water Purchases (61-4507) 1,056,566 468,008 (588,558) 44.3% Transfer to Wtr Cap Improv (60-4500) 100,000 100,000 - 100.0% Total Expenses 1,994,358 782,411 (1,211,947) 39.2%
Net Operating Income/(Loss or use of Fund Balance) 42,392 13,851 (28,541) WASTEWATER OPERATING ENTERPRISE FUND (62) Budget Actual Variance % of Budget Revenues - Utilities 2,891,160 1,158,513 (1,732,647) 40.1% Interest Income 7,500 16,614 9,114 221.5%
Transfer-Wastewater Subsidy (01) 6,000 - (6,000) 0.0%
Total Revenues 2,904,660 1,175,127 (1,729,533) 40.5%
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WW Collection (62-4510) 527,203 145,613 (381,590) 27.6% WW Treatment (62-4515) 2,261,796 593,496 (1,668,300) 26.2% Transfer to Capital (63/64) 500,000 400,000 (100,000) 80.0% Total Expenses 3,288,999 1,139,109 (2,149,890) 34.6%
Net Operating Income/(Loss or use of Fund Balance) (384,339) 36,019 420,358 JOINT TREATMENT CAPITAL FUND (63) Budget Actual Variance % of Budget System Replacement Fees 267,600 88,671 (178,929) 33.1%
Revenues Capital Recovery Vets 1,525,000 50,000 (1,475,000) 3.3% Interest Income 40,000 54,545 14,545 136.4%
Transfer from Wastewater Operating (62) 25,000 25,000 - 100.0% Total Revenues 1,857,600 218,216 (1,639,384) 11.7%
WW Joint Treatment Plant (63-4518) 5,226,091 278,274 (4,947,817) 5.3% Total Expenses 5,226,091 278,274 (4,947,817) 5.3%
Net Operating Income/(Loss or use of Fund Balance) (3,368,491) (60,058) 3,308,433 WASTEWATER UTILITY CAPITAL FUND (64) Budget Actual Variance % of Budget Transfer from WW Operating (62) 375,000 375,000 - 100.0% Impact Fees - 4,814 4,814 0.0%
Interest Income 5,000 3,251 (1,749) 65.0%
Total Revenues 380,000 383,065 3,065 100.8%
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WW Capital Improvement (64-4519) 922,141 518,577 (403,564) 56.2% Transfer to Debt Service (55) 29,697 29,697 - 100.0%
Total Expenses 951,838 548,274 (403,564) 57.6%
Net Operating Income/(Loss or use of Fund Balance) (571,838) (165,209) 406,629