Town of Yountville
Staff Report
6550 Yount Street
Yountville, CA 94599
Agenda Item #: 8C
Yountville Town Council Staff Report
DATE: February 3, 2026
TO: Mayor and Town Council
FROM: Celia King, Administrative Service Director
PREPARED BY: Kyle Batista, Financial Analyst
RECOMMENDATION
Receive and file December 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 December 2025 Financial Report.
December 2025 – 50% of the Fiscal Year
TOT revenue reflected in this December 2025 Monthly Financial Report is applicable to collections through November. Sales tax receipts lag 2½ - 3 months behind the actual collection period and the sales tax revenue reflected in this December 2025 report is applicable to the month of October. The Town received its first installment of property tax payments in December.
Based on this December Monthly Financial Report, staff do not see a need for any mid-year budget adjustments at this time. 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 and winter camp programs. These expenditure accounts are expected to level out throughout the year.
Capital projects MT-3026 and MU-3026 are within the same fund and are only shown separately for accounting and required reporting purposes. Project expenditures are within the overall Measure T/U Fund 25 approved budget.
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
ATTACHMENTS
See below for the December 2025 Financial Report.
TOWN OF YOUNTVILLE
MONTHLY FINANCIAL REPORT
December 31, 2025
General Fund Revenues
The following is a summary of General Fund revenue by major category as of December 31, 2025.
December is 50.0% of the Fiscal Year:
Revenues: Budget* Actual Variance % of Budget Note
Property Taxes 2,733,100 670,941 (2,062,159) 24.5% Note 1 Sales Taxes 1,723,606 645,822 (1,077,784) 37.5% Note 2
Other Taxes 180,000 24,445 (155,555) 13.6%
Transient Occupancy Tax 8,785,600 4,494,494 (4,291,106) 51.2% Note 3 Investment Earnings 55,000 23,205 (31,795) 42.2%
Licenses & Permits 160,275 86,334 (73,941) 53.9%
Fines & Forfeitures 4,250 724 (3,526) 17.0%
Rents & Concessions 373,072 242,957 (130,115) 65.1%
Intergovernmental 201,600 147,952 (53,648) 73.4%
Parks & Recreation Fees 454,715 196,114 (258,601) 43.1% Charges for Services 276,100 52,610 (223,490) 19.1%
Miscellaneous 148,308 43,231 (105,077) 29.1%
Total 15,095,626 6,628,830 (8,466,796) 43.9%
Transfers: Budget Actual Variance % of Budget Note
Tourist Imp. Dist. (Fund 22) 14,643 7,556 (7,087) 51.6% Total 14,643 7,556 (7,087) 51.6%
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
December 31, 2025
General Fund Expenditures
The following is a summary of General Fund Expenditures by major category as of December 31, 2025:
December is 50.0% of the Fiscal Year:
Expenditures Budget* Actual Variance % of Budget
Town Council/Mayor 1001 245,064 75,862 (169,202) 31.0%
Non-Departmental 1010 282,183 114,602 (167,580) 40.6%
Town Manager 1101 484,936 240,441 (244,495) 49.6%
Information Technology 1011 - - - 0.0% Note 1
Community Promotion 1015 492,106 345,869 (146,237) 70.3% Finance 1102 988,104 414,278 (573,826) 41.9%
Risk Management 1103 80,850 13,452 (67,398) 16.6%
Town Attorney 1105 326,000 140,155 (185,846) 43.0%
Town Clerk 1110 963,995 408,235 (555,760) 42.3%
Planning & Building 2115 1,347,774 553,277 (794,497) 41.1% Law Enforcement Services 3200 1,234,377 717,394 (516,983) 58.1% Fire & Emergency Services 3201 1,552,975 - (1,552,975) 0.0% Note 2 PW Admin. & Engineering 4301 899,549 425,934 (473,615) 47.3% PW Street Maintenance 4305 495,241 188,840 (306,401) 38.1% PW Park Maintenance 4320 1,072,921 440,903 (632,018) 41.1% PW Government Bldgs. 4325 963,537 545,157 (418,380) 56.6% Parks & Rec Admin & Services 5405 695,694 358,729 (336,965) 51.6% Parks & Rec Camp Programs 5406 312,560 223,942 (88,618) 71.6% Community Center 5408 424,294 178,074 (246,220) 42.0%
Parks & Rec Leisure Prog. 5410 381,253 162,520 (218,733) 42.6% Parks & Rec Sports Prog. 5412 63,238 29,545 (33,693) 46.7% Parks & Rec Community Events 5413 241,466 115,696 (125,770) 47.9% Yountville Arts 5415 180,648 56,494 (124,154) 31.3%
Total Expenditures 13,728,765 5,749,396 (7,979,368) 41.9% 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 2025/2026 budget adjustments.
TOWN OF YOUNTVILLE
MONTHLY FINANCIAL REPORT
December 31, 2025
CAPITAL PROJECTS
Expenditures Budget * Actual Variance % of Budget
Community Center Enhancements CF-0022 250,552 45,710 204,842 18.2% Community Center/Hall Solar Panel Repair, Repl & Maint CF-0040 150,000 1,600 148,400 1.1% 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 984,161 504,457 479,705 51.3% 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 53,000 22,000 70.7% 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 7,056 42,944 14.1% Virtual Power Nodes CP-0033 350,000 8,840 341,160 2.5%
Workable 3 Bin Waste Sorting CP-0035 200,000 17,734 182,266 8.9% YountFill Water Stations CP-0037 200,000 23,783 176,217 11.9% ADA Accessibility Improvements Program CP-2026 134,000 91,300 42,700 68.1% 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 71,449 3,551 95.3% 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 31,058 61,943 33.4% Yountville Commons (Measure S) MS-0046 1,079,572 500,323 579,248 46.3% Annual Street Maintenance & Paving Program (Measure T) MT-3026 1,097,094 1,169,611 (72,516) 106.6% Annual Street Maintenance & Paving Program (Measure U) MU-3026 844,000 - 844,000 0.0% Curb, Gutter, and Sidewalk Replacement SB-6026 69,000 68,800 200 99.7% Surveys and Monuments ST-0004 25,000 9,084 15,916 36.3% Washington Street South Parking Lot ST-0027 366,579 59,782 306,797 16.3% 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 353,833 110,351 243,482 31.2% 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 22,950 2,050 91.8% Total 7,496,032 2,901,935 4,594,097 38.7%
TOWN OF YOUNTVILLE
MONTHLY FINANCIAL REPORT
December 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 8,817 43,452 16.9% 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 10,179 239,821 4.1% 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 2,645 1,847,355 0.1% Clean Digester (Rebuild Sludge Heater & Add Sludge Mixing System) 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 327,167 169,664 157,503 51.9% 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 9,709 1,615,983 0.6% Inflow & Infiltration Reduction Program WW-2026 186,476 44,850 141,626 24.1% Sewer Main Replacement and Repair Program WW-3026 125,500 68,012 57,488 54.2% Plant Equipment Replacement Program WW-4026 111,458 29,403 82,055 26.4% Town Pump Station Equipment Replacement Program WW-5026 95,000 - 95,000 0.0% SCADA Controls WW-6026 30,000 3,744 26,256 12.5%
SCADA Improvements WW-7026 70,614 31,905 38,709 45.2%
SCADA Control Maintenance Pump Station WW-8026 15,000 - 15,000 0.0% Total 9,435,339 869,186 8,566,154 9.2%
* Budget includes amounts for prior year purchase order rollover and reflects all Fiscal Year 2025/2026 budget adjustments.
TOWN OF YOUNTVILLE
MONTHLY FINANCIAL REPORT
December 31, 2025
WATER CAPITAL IMPROVEMENT FUND (60) Budget Actual Variance % of Budget Revenues - System Replacement Fees 169,800 84,855 (84,945) 50.0% 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 1,669,801 (2,079,499) 44.5%
Capital Improvement (60-4500) 3,898,767 126,062 (3,772,705) 3.2% Total Expenses 3,898,767 126,062 (3,772,705) 3.2%
Net Operating Income/(Loss or use of Fund Balance) (149,467) 1,543,739 1,693,206 WATER OPERATING ENTERPRISE FUND (61) Budget Actual Variance % of Budget Revenues - Utilities 2,027,250 1,096,990 (930,260) 54.1% 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 1,108,245 (928,505) 54.4%
O & M Expenses (61-4505) 837,792 342,981 (494,811) 40.9% Water Purchases (61-4507) 1,056,566 612,927 (443,639) 58.0% Transfer to Wtr Cap Improv (60-4500) 100,000 100,000 - 100.0% Total Expenses 1,994,358 1,055,908 (938,450) 52.9%
Net Operating Income/(Loss or use of Fund Balance) 42,392 52,336 9,944 WASTEWATER OPERATING ENTERPRISE FUND (62) Budget Actual Variance % of Budget Revenues - Utilities 2,891,160 1,601,173 (1,289,987) 55.4% 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 1,617,786 (1,286,874) 55.7%
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WW Collection (62-4510) 527,203 212,852 (314,351) 40.4% WW Treatment (62-4515) 2,261,796 909,377 (1,352,419) 40.2% Transfer to Capital (63/64) 500,000 400,000 (100,000) 80.0% Total Expenses 3,288,999 1,522,229 (1,766,770) 46.3%
Net Operating Income/(Loss or use of Fund Balance) (384,339) 95,558 479,897 JOINT TREATMENT CAPITAL FUND (63) Budget Actual Variance % of Budget System Replacement Fees 267,600 133,229 (134,371) 49.8% 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 1,857,600 262,773 (1,594,827) 14.1%
WW Joint Treatment Plant (63-4518) 5,226,091 527,946 (4,698,146) 10.1% Total Expenses 5,226,091 527,946 (4,698,146) 10.1%
Net Operating Income/(Loss or use of Fund Balance) (3,368,491) (265,172) 3,103,319 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) 922,141 575,231 (346,909) 62.4% Transfer to Debt Service (55) 29,697 29,697 - 100.0%
Total Expenses 951,838 604,928 (346,909) 63.6%
Net Operating Income/(Loss or use of Fund Balance) (571,838) (221,863) 349,975