Department Overview
The Non-Departmental budget supports a variety of expenses not directly connected with a particular department. included in these expenditures are general supplies such as office furniture, desk supplies, workstation chairs, and the employees' Town Logo Wear Program.
This budget also supports the County of Napa Animal Shelters's cost share allocation, the Annual Organizational Planning Retreat, and funding for dues and subscriptions to local agency membership.
Biennial Budget Goals and Objectives
Hold Annual Organizational Planning Retreat.
Continued financial support for County animal control shelter services.
Budget Insights
$45,000 budgeted in Contract Services for advisory services for town staff. $50,000 budgeted in Contract Services for Animal Shelter Agreement costs. $20,000 budgeted in Contract Services for on-call agreements with external experts on an as needed basis.
Continue to maintain $45,000 Town Manager Designated Contingency for non-recurring, unanticipated expenditures which may occur during the year.
Non-Departmental Department Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Office Supplies $11,189 $8,968 $13,500 $13,500 $13,000 $13,000 Other Supplies &
Materials $18,224 $13,771 $20,000 $20,000 $17,000 $18,500 Postage & Printing $1,865 $2,639 $3,000 $3,000 $3,000 $3,000 Personnel Services $0 $10,137 $10,000 $10,000 $5,000 $6,000 Dues & Subscriptions $23,716 $34,515 $25,850 $25,850 $24,000 $25,850 Designated
Contingency $0 $0 $45,000 $29,000 $45,000 $45,000
Contract Services $67,317 $124,100 $156,100 $156,100 $140,000 $142,000 TOTAL $122,311 $194,130 $273,450 $257,450 $247,000 $253,350 Powered by OpenGov
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Non-Departmental Expenditures
General Fund Department 01-1010
Department 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.
Biennial Budget Goals and Objectives
Serve as an advisory board member to the Chamber of Commerce Board of Directors.
Continue management of operating departments to maintain and deliver core services at Council directed level within available revenue – budget to support Town’s mission, control costs and restore funding to support capital infrastructure projects. Produce and deliver a balanced budget.
Continue to evaluate and implement enhanced citizen communications via the website, use of new citizen engagement tools, and continue to increase the level of use of social media to inform residents.
Continue strong involvement with local Napa Valley Tourism Improvement District Board (NVTID).
Budget Insights
Reduction in Personnel Services budget (in Supplies & Services table) as a result of most Human Resources functions shifting to the Administrative Services Department.
Conference & Travel as well as Meetings & Training budgets support Town Manager involvement in local and regional boards and commissions.
Town Manager's Office Department Expenditures
Personnel
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Salaries - Full Time $265,993 $252,325 $245,744 $245,744 $256,877 $269,903 Overtime $0 $130 $275 $275 $125 $150
Medicare & Fica $3,608 $3,463 $3,564 $3,564 $3,725 $3,914 Deferred Compensation $23,210 $16,622 $25,173 $25,173 $25,427 $26,223 Payment-In Lieu Health $762 $900 $900 $900 $900 $900
Health Insurance $32,233 $35,156 $43,711 $43,711 $42,678 $45,495 Dental Insurance $2,240 $2,810 $2,733 $2,733 $2,812 $2,868 Vision Insurance $508 $242 $688 $688 $688 $688
Life/Disability Insurance $2,430 $2,129 $1,612 $1,612 $2,354 $2,424 Tuition Reimbursement $0 $0 $930 $930 $570 $330
Automobile Allowance $2,945 $3,120 $3,120 $3,120 $3,120 $3,120 Cell Phone Allowance $1,896 $1,472 $1,320 $1,320 $1,320 $1,320 Other Employee Reimbursement $22,389 $383 $825 $825 $825 $825 Technology Stipend $630 $360 $1,575 $1,575 $540 $1,395
Pers Employer Rate $24,367 $24,834 $27,018 $27,018 $28,672 $29,702 Allocated PRSP- Payment to
Trust $16,400 $10,901 $11,552 $11,552 $7,261 $7,615
Allocated OPEB - Payment to
Trust $8,200 $4,361 $4,621 $4,621 $4,841 $5,077
Allocated Liability Insurance $20,662 $17,721 $19,977 $19,977 $22,029 $27,537 Allocated Wrkrs Comp
Insurance
$8,411 $7,022 $8,130 $8,130 $8,570 $9,427
TOTAL $436,885 $383,951 $403,468 $403,468 $413,334 $438,913 Town of Yountville Biennial Budget Fiscal Year 2026/2027 and 2027/2028 Town Manager's Office Expenditures
General Fund Department 01-1101
Supplies & Services
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Office Supplies $373 $691 $1,500 $1,500 $2,500 $1,500
Other Supplies &
Materials
$0 $187 $400 $400 $400 $400
Personnel Services $26,030 $6,402 $10,000 $10,000 $3,000 $3,000 Allocated Facilities Costs
$0 $0 $0 $0 $1,484 $2,845
Allocated Fleet Costs $0 $0 $0 $0 $162 $209
Allocated IT Costs $50,817 $27,505 $32,168 $32,168 $36,574 $35,189 Conference & Travel $15,383 $11,910 $16,500 $16,500 $16,500 $16,500 Meetings & Training $12,251 $4,352 $16,000 $16,000 $16,000 $16,000 Dues & Subscriptions $3,226 $4,800 $4,900 $4,900 $5,075 $5,175 TOTAL $108,080 $55,847 $81,468 $81,468 $81,695 $80,818
Total Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Town Manager's Office
$544,965 $439,798 $484,936 $484,936 $495,029 $519,731
TOTAL $544,965 $439,798 $484,936 $484,936 $495,029 $519,731 Full-Time Staff Allocations
Town Manager's Office
2023/2024 Actual 2024/2025 Actual 2025/2026 Actual 2026/2027 Proposed 2027/2028 Proposed Administrative Assistant II 0.1 0.3 0.3 0.3 0.3
Administrative Services Director 0 0.15 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 0.05 0.05 0.05 0.05 Human Resources Analyst 0.6 0.2 0.2 0.2 0.2
Information Systems Administrator 0.275 0.275 0.275 0.275 0.275 Management Fellow 1 0 0 0 0
Town Manager 0.3 0.3 0.3 0.3 0.3
TOTAL 2.475 1.375 1.375 1.375 1.375
Performance Measures
The Town of Yountville uses performance measurement to align departmental activities with the Town's FOCUS framework. The Town Manager's Office Department's responsibilities most directly support the following FOCUS values:
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Department 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 quasi-department 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’s core services include. 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.
Biennial Budget Goals and Objectives
Provide fair and accurate advice to the Town Council in all matters before them.
Support and advise Town staff so they may efficiently and effectively achieve their goals.
Enforce the Municipal Code and assist staff in achieving compliance.
Provide timely legal review of all Town contracts, agreements, and agenda reports presented for Town Attorney review.
Review and update Municipal Code to respond to changes in law or Town policy.
Budget Insights
Contract Services budget includes all general advisory, labor, finance, and other projects.
Department Expenditures
Total Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Postage &
Printing
$0 $0 $1,000 $1,000 $1,000 $1,000
Contract Services $304,458 $323,853 $325,000 $325,000 $350,000 $360,500 TOTAL $304,458 $323,853 $326,000 $326,000 $351,000 $361,500 Powered by OpenGov
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Town Attorney Department
General Fund Department 01-1105
Department Overview
The Town’s employee benefit program provides for retiree health benefits for those employees who meet the eligibility requirements established by CalPERS. The vesting requirements established by Town Council, per resolution number 2796-09 approved on June 30, 2009, apply to employees hired after that date. The resolution approved the state’s vesting requirements for retiree health benefits for future Town retirees in compliance with applicable state regulations and the Public Employee’s Medical and Hospital Care Act (PEMHCA).
OPEB costs include 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. Over the years the Town has been successful in building a healthy reserve balance in the trust to fund future OPEB liabilities. 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).
The Town is required to have an Actuarial Valuation prepared routinely to meet Governmental Accounting Standards Board (GASB) reporting standards. The Town contracted with MacLeod Watts to prepare this Actuarial Valuation, which was most recently completed in January 2024. The Town reported in the Annual Comprehensive Financial Report at Fiscal Year Ended June 30, 2025 a Net OPEB asset of $35,647 which represents a funded status of 100.5%.
Biennial Budget Goals and Objectives
Continue to make annual contributions to the OPEB Trust at a rate of 2% of projected salaries, which is estimated to be $95,035 in Fiscal Year 2026/2027 and $101,959 in Fiscal Year 2027/2028.
Continue working with MacLeod Watts Actuarial Firm to complete the next required routine Actuarial Valuation.
Budget Insights
The budget includes the use of $336,000 in trust reimbursements to pay for retiree benefits in Fiscal Year 2026/2027 and $357,300 in Fiscal Year 2027/2028.
The General Fund will transfer $2,700 into this fund to cure a small negative fund balance.
The balance of the OPEB Trust is $7,306,496 as of February 2026.
Revenue and Transfers
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Interest Income $0 $1,182 $100 $100 $100 $100
Interfund Transfer - From
General Fund $0 $0 $0 $0 $2,700 $0
OPEB Allocation $104,095 $87,481 $89,997 $89,997 $95,035 $101,959 Transfer In from OPEB Trust $242,361 $284,089 $331,000 $331,000 $336,000 $357,300 TOTAL $346,456 $372,752 $421,097 $421,097 $433,835 $459,359 Expenditures
Total Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Allocated OPEB - Payment
to Trust $104,095 $87,481 $89,997 $89,997 $95,035 $101,959 Retiree Health Insurance
OPEB $229,576 $284,089 $327,600 $327,600 $336,000 $357,300 TOTAL $333,671 $371,570 $417,597 $417,597 $431,035 $459,259 Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Other Post-Employment Benefits (OPEB) Fund
Fund 02 Department 1900
SUMMARY OF FUND BALANCE ACTIVITY
OPEB - OTHER POST EMPLOYMENT BENEFITS RESERVE FUND
Fund 02 - Department 1900
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028
ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
(19,808) $ (7,023) $ (2,023) $ (5,841) $ (2,341) $ 459
Total Revenue $ 242,361 $ 285,271 $ 331,100 $ 331,100 $ 336,100 $ 357,400 Total Expenditures $ 333,671 $ 371,570 $ 417,597 $ 417,597 $ 431,035 $ 459,259 Total Transfers In ENDING $ 104,095 $ 87,481 $ 89,997 $ 89,997 $ 97,735 $ 101,959 FUND BALANCE $ (7,023) $ (5,841) $ 1,477 $ (2,341) $ 459 $ 559 Fiscal Year 2024/2025 OPEB Trust Activity
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Department 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. The Pension Rate Stabilization Plan (PRSP) Trust Fund was created to establish a method for paying the Town’s CalPERS Unfunded Actuarially Accrued Liability (UAAL) for pension costs that is due each July and making contributions into the trust.
California Public Employees Retirement System (CalPERS) transitioned from its practice of providing one total cost for employees’ pension benefits payable on an annual basis to separating costs into two categories, Normal Cost (NC) and UAAL. Normal CalPERS costs are based on a percentage determined by annual valuation and applied to all three plan tiers through the payroll process. The UAAL is billed by each plan tier and is a fixed dollar amount that is due every 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 been fortunate enough to be able to take advantage of this offer. This generates savings each fiscal year.
Biennial Budget Goals and Objectives
Pay CalPERS the required UAAL for on-going costs in July and take advantage of the lump sum payment discount to generate savings of $19,258.
Proposed reduction to the annual contribution to the Trust from 5% of projected salaries to 3% of projected salaries. This is estimated to be $142,553 in Fiscal Year 2026/2027 and $152,942 in Fiscal Year 2027/2028.
Budget Insights
The budget includes the use of $555,000 in trust reimbursement to pay for the annual UAAL in Fiscal Year 2026/2027, and $622,000 in Fiscal Year 2027/2028. Continuing to utilize the trust relieves the General Fund of this expense.
This PRSP Trust has a balance of $3,925,626 as of February 2026.
Revenue and Transfers
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Interest Income $106 $3,958 $500 $500 $500 $500
Transfer Allocated PERS
UAL $208,190 $218,686 $224,980 $224,980 $142,553 $152,942 Transfer In from PRSP
Trust $345,603 $430,036 $528,823 $528,823 $555,000 $620,000 TOTAL $553,899 $652,680 $754,303 $754,303 $698,053 $773,442 Expenditures
Total Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
PERS Unfunded Accrued
Liab $345,603 $430,036 $528,823 $528,823 $575,890 $622,000 Allocated PRSP- Payment
to Trust $275,000 $208,715 $224,980 $224,980 $142,553 $152,942 TOTAL $620,603 $638,751 $753,803 $753,803 $718,443 $774,942 Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 PERS UAAL Reserve Fund
Fund 03 Department 2000
SUMMARY OF FUND BALANCE ACTIVITY
PERS UNFUNDED ACTUARIALLY ACCRUED LIABILITY RESERVE FUND Fund 03 - Department 2000
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028
ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
77,865 $ 11,161 $ 11,661 $ 25,090 $ 25,590 $ 5,200
Total Revenue $ 345,709 $ 433,994 $ 529,323 $ 529,323 $ 555,500 $ 620,500 Total Expenditures $ 620,603 $ 638,751 $ 753,803 $ 753,803 $ 718,443 $ 774,942 Total Transfers $ 208,190 $ 218,686 $ 224,980 $ 224,980 $ 142,553 $ 152,942 ENDING FUND BALANCE $ 11,161 $ 25,090 $ 12,161 $ 25,590 $ 5,200 $ 3,700 Fiscal Year 2024/2025 Pension Rate Stabilization Plan (PRSP) Trust Activity Powered by OpenGov
Department Overview
In Fiscal Year 2018/2019, the Town Council adopted a change to the Fund Balance Policy to establish a minimum emergency reserve fund.
Use of this fund would be appropriate if the Town declared a state, federal, or local emergency as defined by the Yountville Municipal Code section 2.52.020. The available funds in this reserve have not yet been utilized, and instead have continued to earn interest which increases the fund balance. Emergency Reserve Fund balance target was set by policy at a minimum of 20% of General Fund operating expenditures.
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. This fund has been closed and is only included in the Biennial Budget for historical purposes.
Biennial Budget Goals and Objectives
None.
Budget Insights
This fund was closed in Fiscal Year 2023/2024 and is only shown for historical purposes.
Revenues vs. Expenses
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Revenues $100,574 $0 $0 $0 $0 $0
Expenses $2,956,175 $0 $0 $0 $0 $0
REVENUES LESS
EXPENSES -$2,855,601 $0 $0 $0 $0 $0
SUMMARY OF FUND BALANCE ACTIVITY
Town of Yountville
EMERGENCY RESERVE FUND
Fund 04
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028
ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
BEGINNING FUND BALANCE $ 2,855,601 $ - $ - $ - $ - $ -
$ 100,574 $ - $ - $ - $ - $ -
$ (2,956,175) $ - $ - $ - $ - $ -
Total Revenue
Total Transfers IN(OUT)
ENDING FUND BALANCE $ - $ - $ - $ - $ - $ -
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Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Emergency Reserve Fund
Fund 04
Department Overview
In Fiscal Year 2018/2019, the Town Council adopted the establishment of a minimum revenue stabilization reserve via the Fund Balance Policy. Given the volatility of Transient Occupancy Tax (TOT), the intent of this fund is to provide a funding source to be used should TOT revenues not materialize as budgeted. Unanticipated Tourism Revenue Deficit Reserve funding target was established by policy at a minimum of 25% of TOT revenue budget.
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. This fund has been closed and is only included in the Biennial Budget for historical purposes.
Biennial Budget Goals and Objectives
None.
Budget Insights
This fund was closed in Fiscal Year 2023/2024 and is only shown for historical purposes.
Revenue vs. Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Revenues $89,164 $0 $0 $0 $0 $0
Expenses $2,944,291 $0 $0 $0 $0 $0
REVENUES LESS
EXPENSES -$2,855,127 $0 $0 $0 $0 $0
Summary of Fund Balance Activity
Town of Yountville
UNANTICIPATED TOURISM REVENUE DEFICIT RESERVE FUND
Fund 05
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028
ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
- $ - $ - $ - $ -
REVENUE
Total Revenue $ 89,163 $ - $ - $ - $ - $ -
TRANSFERS IN(OUT)
Total Transfers $ (2,944,291) $ - $ - $ - $ - $ -
- $ - $ - $ - $ - $ -
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Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Unanticipated Tourism Revenue Deficit Reserve
Fund
Fund 05
Department 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. In previous years, this reserve was reflected as an Emergency Reserve Fund (04) with a target level of 20% of General Fund Revenues, and an Unanticipated Tourism Revenue Deficits Reserve Fund (05) with a target level of 25% of Transient Occupancy Tax (TOT) revenue.
The General Fund Reserve has two categories of potential use of the reserve that are authorized by the Fund Balance Policy, contingency and emergency. Use of this fund for emergency purposes would be appropriate if the Town declared a state, federal, or local emergency as defined by the Yountville Municipal Code section
2.52.020.
The General Fund Reserve balance target is currently set by policy at a minimum of 35% of General Fund operating expenditures.
Biennial Budget Goals and Objectives
Continue to meet or minimum reserve amount per Fund Balance Policy.
Budget Insights
At the end of Fiscal Year 2026/2027 the balance of this reserve is estimated to be $5,779,105 which is 39% of budgeted General Fund expenditures. There is no planned usage of the reserve in this biennial budget.
Revenues & Transfers
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Interest Income $0 $203,639 $75,000 $125,000 $100,000 $100,000 Interfund Transfer - From
General Fund $0 $350,000 $0 $0 $0 $0
Interfund Transfer - Emergency
Reserve $2,956,175 $0 $0 $0 $0 $0
Interfund Transfer - Rev Stabl
Rsv $2,044,291 $0 $0 $0 $0 $0
TOTAL $5,000,466 $553,639 $75,000 $125,000 $100,000 $100,000
SUMMARY OF FUND BALANCE ACTIVITY
GENERAL FUND RESERVE
Fund 07
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028
ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
- $ 5,000,466 $ 5,500,466 $ 5,554,105 $ 5,679,105 $ 5,779,105 - $ 203,639 $ 75,000 $ 125,000 $ 100,000 $ 100,000
Total Transfers In(Out) $ 5,000,466 $ 350,000 $ - $ - $ - $ - ENDING FUND BALANCE $ 5,000,466 $ 5,554,105 $ 5,575,466 $ 5,679,105 $ 5,779,105 $ 5,879,105 Powered by OpenGov
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 General Fund Reserve
Fund 07