Yountville City Council
February 3, 2026

Year End Financial Report for
Fiscal Year 2024/2025
Proposed Re-allocation of General Fund
Unassigned Fund Balance
 Beginning Fund Balance - $ 4,444,547
 Plus - Revenues & Transfers In - $15,252,550
 Less - Expenditures & Transfers Out - $15,040,736
 General Fund Balance as of June 30, 2025 – $ 4,656,361  Less Fiscal Year 2025/2026 Fund Allocations – $1,563,956  General Fund Unassigned Fund Balance - $3,092,405
Fiscal Year 2024/2025 General Fund
Audited Actuals
Fiscal Year 2025/2026
Fund Allocations
Allocations Amounts
Non-spendable (GASB 87 & 96) $ 133,283
Non-spendable for Market Fluctuations (GASB 34) $ 321,731 Committed for Insurance & Claims Retention $ 50,000
Assigned for Budget & Legal Contingencies $ 678,942
Assigned for Leave Buy Out $ 160,000
Assigned for Workers Comp Self Insured Retention $ 20,000 Assigned for Purchase Orders $ 200,000
Unassigned Fund Balance $ 3,092,405
Total Fund Balance July 1, 2025 $ 4,656,361
Recommended Re-Allocation
 Transfer $3,050,000 into Capital Projects Fund
50 to be used for Yountville Commons Project
CF-0046.
 Leave the remaining $42,405 in General Fund
Unassigned Fund Balance.
 Council has alternative to direct staff to revise the suggested re-allocations.