Budget Workshop #1
Proposed Biennial Budget for
Fiscal Years 2026/2027 and 2027/2028
April 7, 2026
Budget Process Overview
Biennial (Two Year Budget)
v Budget Year, Mid-Year Updates, Off-Cycle Budget – Strategic Planning v Budget Preview - Budget Workshop #1 – Budget Workshop #2 Budget Workshop #1
v Summary of Revenues for General Fund and other Non-Capital Funds v Expenditures Organized by Department/Division
Budget Workshop #2
v Capital Improvement Program (CIP) and Utilities
v Follow up to Budget Workshop #1
v Long-Term Forecast and Next Steps
Why does Yountville need a budget?
v Budget Goals
§ Commitment to fiscal responsibility
• Balance necessary expenditures within available resources § Maintaining core services
• Focus on keeping the Town functioning at a high quality level v People Deliver Services
§ Committed Staff
• Fully staffed with 36 full time positions plus seasonal staff maintain daily operations § Contracted Services
• Providing law enforcement, fire & emergency medical, and building & planning services v Town Council Priorities
§ Continue progress on key projects established during April 2025 goal setting session • Completion of these projects enhance the community
Budget Workshop #1 Outline
General Fund Overview and General Government
v Overview of General Fund Revenues and Expenditures
v Town-wide Organizational Chart
Department/Division Proposals
v General Government – Celia King
v Administrative Services – Celia King
v Communications/Town Clerk – Hilary Gaede
v Planning and Building – Aaron Hecock
v Public Safety – Brad Raulston and Napa County representatives v Public Works – John Ferons
v Parks & Recreation – Samantha Holland
Closing Comments and Next Steps
v April 21 Budget Workshop #2 at 10am
v May 5 Budget Adoption at Regular Meeting
Current General Fund Financial Status
Transient Occupancy Tax
Revenue received through March 2026 are $5,715,439 (collections through February).
Revenues are on track to hit the current fiscal year budget expectations.
Sales Tax
Revenue collections projected to reach budget estimate of $1,747,570.
Property tax
Revenue collections estimated to be $2,753,025.
$5,662,080 balance in General Fund Reserve as of March 2026. $357,053 still available in Budget Contingency. (pending approval of 4/7 request) Estimating approximately $98,310 Unassigned Fund Balance at the end of Fiscal Year 2025/2026.
Biennial Budget Major Revenue Predictions
Transient Occupancy Tax (TOT)
v Fiscal Year 2026/2027 TOT revenue budgeted at $8,961,312. v Fiscal Year 2027/2028 TOT revenue budgeted at $9,140,538. § Both years assume 2% growth over the current year budget estimate.
Sales Tax
v Fiscal Year 2026/2027 budgeted at $1,815,478.
v Fiscal Year 2027/2028 budgeted at $1,869,512.
v Projected revenue based on estimates obtained by HdL Companies, the Town’s sales tax auditor.
Property Tax
v Fiscal Year 2026/2027 budgeted at $2,893,264 This assumes a 2% increase which is the maximum increase allowed by the state.
v Fiscal Year 2027/2028 budgeted at $2,950,900 assuming another 2% increase.
Expense Variables Impacting Departments
in Fiscal Year 2026/2027
v Total PERS costs are $1,075,313.
• PERS normal payroll contributions - $499,423 (46% of Total PERS costs). • PERS UAAL - $575,890 (54% of Total PERS costs).
v 3.1% COLA for Fiscal Year 2026/2027. (3.5% assumed for Fiscal Year 2027/2028) v 7% Increase for health insurance assumed.
v 3% of projected full-time salaries charged to each department for PRSP Trust contribution. (this is a reduction from 5% in the current fiscal year) v 2% of projected full-time salaries charged to each department for OPEB Trust contribution
v Cost allocation plan implementation – this is the first fiscal year that each department will show expenses for its contribution to Facility Repair and Replacement Fund 81 and Fleet Repair and Replacement Fund 82.
Proposed Biennial Budget
General Fund Summary
Proposed Biennial Budget
General Fund Transfers In (Out)
Proposed Biennial Budget
General Fund Ending Fund Balance Allocations
Assigned for Budget/Legal Contingencies
FY 2026/2027 allocation set at $732,340
FY 2027/2028 allocation set at $766,807
(5% of General Fund Expenditures)
General Fund Reserve
FY 2026/2027 balance $5,779,105 or 39% of General Fund expenditures FY 2027/2028 balance $5,879,105 or 38% of General Fund expenditures Preparing for the Future: How Does the Town Respond to a Potential Emergency?
General Government
Town Manager Department & Divisions
Proposed Biennial Budget
Fiscal Years 2026/2027 and 2027/2028
Non-Departmental
General Fund Department - 1010
FY 2025/2026 Estimated: $257,450
FY 2026/2027 Total Budget: $247,000
FY 2027/2028 Total Budget: $253,350
Budget Insights
v Contract Services budget includes
• $50,000 for Animal Shelter services cost-share in both fiscal years. • $45,000 for Executive Coaching of Town staff.
• $20,000 for on-call consultants on an as needed basis. v Continue to maintain a $45,000 Town Manager Designated Contingency for non-recurring, unanticipated expenditures which may occur during the year.
Town Manager’s Office
General Fund Department - 1101
FY 2025/2026 Estimated: $484,936
FY 2026/2027 Total Budget: $495,029
FY 2027/2028 Total Budget: $519,731
Budget Insights
v Personnel Services in the Supplies and Services category provides budget for recruitments if needed.
v Budget for Conference and Travel as well as Meetings and Trainings remains flat.
Town Attorney
General Fund Department - 1105
FY 2025/2026 Estimated: $325,000
FY 2026/2027 Total Budget: $351,000
FY 2027/2028 Total Budget: $361,500
Budget Insights
v Budget supports regular contractual services which includes a monthly retainer amount and funding for other projects or needs.
• Some matters, including litigation and code enforcement matters, may require additional budgetary amounts from the Budget/Legal Contingency Fund. These amounts are approved in advance by the Town Council.
• Legal services required by the Town include a review of contracts, agreements, ordinances, and other advisory functions.
OPEB-Other Post Employment Benefits
General Fund Reserve 02 - Department 1900
FY 2025/2026 Estimated: $417,597
FY 2026/2027 Total Budget: $431,035
FY 2027/2028 Total Budget: $459,259
Budget Insights
v The OPEB trust will continue to pay the CalPERS health premiums for retirees via reimbursements from the trust fund.
• Retiree medical premiums are estimated to cost $336,000 in the first year, $357,300 in the second. v Proposed discretionary contribution to the Trust at a rate of 2% of projected full-time salaries. • 2% of projected full-time salaries translates to a $95,035 contribution to the trust in the first year and $101,959 in the second.
v Trust balance as of February 2026, is $7,306,496.
v New Actuarial Valuation Report as of January 1, 2026, is being developed.
PERS Unfunded Actuarially Accrued Liability
General Fund Reserve 03 - Department 2000
FY 2025/2026 Estimated: $753,803
FY 2026/2027 Total Budget: $718,443
FY 2027/2028 Total Budget: $774,942
Budget Insights
v The PERS UAAL Trust will pay the annual UAAL payment of $575,890 in the first year and $622,000 in the second year, via reimbursement from the trust funds. v Budget includes proposed discretionary contribution to the Trust at a rate of 3% of projected salaries. This is a reduction from the 5% of projected salaries in the current fiscal year. • 3% of projected full-time salaries translates to a $142,553 contribution to the trust in the first year, and $152,942 in the second year.
v Trust balance as of February 2026, is $3,925,626.
General Fund Reserve Fund 07
Budget Highlights
v Fund balance as of March 31, 2026, is $5,662,080.
v No planned contributions or utilization.
v The fund balance will continue to grow as this fund receives quarterly interest allocations.
v Fund Balance will continue to meet the policy minimum funding target of 35% of General Fund Expenditures per the Town’s Fund Policy. v Projected Fund Balance at the end of Fiscal Year 2026/2027 equals 39% of estimated General Fund Expenditures which exceeds the policy minimum funding target by 4%.
Allocations
General
Fund
Reserve
Questions?
Administrative Services Department
Proposed Biennial Budget
Fiscal Years 2026/2027 and 2027/2028
Finance & Human Resources
General Fund Department - 1102
FY 2025/2026 Estimated: $962,949
FY 2026/2027 Total Budget: $933,617
FY 2027/2028 Total Budget: $909,090
Budget Insights
v $15,000 budgeted in Audit & Accounting Services for the Town’s annual financial audit. v $50,000 budgeted in Contract Services in FY 2026/2027 for transition to MCCI for online forms and payment software.
v $25,000 budgeted in Contract Services in FY 2026/2027 to transition to Springbrook Advanced Budgeting for improved budget integration.
Risk Management
General Fund Department - 1103
FY 2025/2026 Estimated: $70,500
FY 2026/2027 Total Budget: $71,500
FY 2027/2028 Total Budget: $71,500
Budget Insights
v Workers’ Compensation ($176,006), Liability ($452,456) and property insurance ($178,534) expenses are allocated directly to appropriate departments. • Administrative oversight costs, employee safety committee and risk management costs that are not directly allocated to departments remain in this budget. v $15,000 is budgeted for Liability Claims.
v $10,000 is covered for Worker Compensation Claims.
v Contract Services includes funding for Employee Training and Development, Liebert, Cassidy & Whitmore Affordable Care Act Analysis and Training Consortium Dues, and CIRA Employment Practices Grant.
Fire & Emergency Medical Services Fund
Special Revenue Fund 28
Budget Insights
v This fund is included in the budget for historical purposes only. v Small fund balance of $32 was transferred into the General Fund in FY 2023/2024 and fund was closed out.
Upper Valley Disposal Service Franchise Fees
Special Revenue Fund 29
FY 2025/2026 Estimated Revenues: $212,000 FY 2025/2026 Estimated Expenditures: $606,500 FY 2026/2027 Expected Revenues: $201,000 Expenditure Budget: $269,725 FY 2027/2028 Expected Revenues: $201,000 Expenditure Budget: $210,000 Budget Insights
v $8,000 budgeted for the Annual Community Clean Up Day. v $175,000 contribution to Capital Projects Fund 50 budgeted in each fiscal year. v $86,725 budgeted in Contract Services for the cost of participation in the Regional Climate Action and Adaptation Plan.
Upper Valley Disposal Service Franchise Fees
Special Revenue Fund 29
v February 27, 2026 CAC Budget: $10,834 regional share + $60,000 individual implementation plan + $15,891 County support = $86,725. v Individualized implementation plans were met with concern by CAC members, who felt the approach was inconsistent with the CAC's mission and the overarching intent of a regional climate action plan.
v March 27, 2026 Revised Budget: $13,572 regional share + $16,261 implementation plan = $29,833.
v CAC members also expressed an interest in contracting with Linda Brown from SCS Global Services/Global Heat Reduction to analyze the actual heat reduction benefits of implementation measures. This could lead to additional costs that may or may not be captured in the budget noted above.
CASp Certification and Training Fund (SB 1186 Disability Access Fee) Special Revenue Fund 30
FY 2025/2026 Estimated: $1,900
FY 2026/2027 Total Budget: $2,000
FY 2027/2028 Total Budget: $2,000
Budget Insights
v This fund provides for tracking and reporting of state mandated SB1186 fees collected.
v Expenditures in this fund manifest as transfers of a portion of the collected revenue into Capital Projects Fund 50, as a contribution towards applicable Americans with Disability (ADA) projects.
Debt Service
Funds - 54 and 55
v 2017 LRB (Fund 54) - Town Center Project, refunding of 2008 Lease Revenue Bonds resulting in $1,630,628 of interest cost savings over the life of the bond. • Principal and Interest and fiscal agent fee payments budgeted at $543,819 in the first year and $541,341 in the second year.
• Final payment from the escrow account is scheduled for November 2039. v 2020 Direct Placement Financing Bond (Fund 55) - Town Hall/Madison Yount Project refinancing.
• The principal and interest payment budgeted at $353,777 in the first year is the final payment from the escrow account scheduled for June 2027.
Questions?
Communications/Town Clerk
Department
Proposed Biennial Budget
Fiscal Years 2026/2027 and 2027/2028
Town Council/Mayor
General Fund Department - 1001
FY 2025/2026 Estimated: $238,437
FY 2026/2027 Total Budget: $239,957
FY 2027/2028 Total Budget: $240,591
Budget Insights
v $20,000 of the Meetings & Training budget is for the Town Council Planning Retreat to be held in Fiscal Year 2026/2027.
v Other Community Support budget includes $17,000 for the Annual Boards and Commissions Dinner.
Information Technology & Telecommunications
General Fund Department - 1011
FY 2025/2026 Estimated: $524,359
FY 2026/2027 Total Budget: $563,550
FY 2027/2028 Total Budget: $542,200
Budget Insights
v $47,000 increase in Internet & Network Budget due to the need for scheduled server infrastructure and operating system refresh.
v $21,000 in Machinery & Equipment for annual PC and equipment upgrades. v The 2026/2027 budget is a 12% budget increase over the 2025/2026 budget due to regularly scheduled upgrades of server hardware and operating systems, and multi-year licenses being due for renewal in 2026/2027.
Community Promotion and Programs
General Fund Department - 1015
FY 2025/2026 Estimated: $454,425
FY 2026/2027 Total Budget: $427,400
FY 2027/2028 Total Budget: $434,400
Budget Insights
v $300,000 budgeted for the Yountville Chamber of Commerce agreement. This is a reduction from the current fiscal year budget of approximately $50,000 for the Town providing year-round festive lighting.
v Includes $15,000 in Contract Services to support implementation of the Town’s communications strategy, including updates to meet evolving web accessibility requirements. v Funding is included within Other Community Support for the Halloween Block Party. v $25,000 budgeted to replenish the Imagine Yountville Grant Program funding.
Town Clerk
General Fund Department - 1110
FY 2025/2026 Estimated: $963,995
FY 2026/2027 Total Budget: $983,627
FY 2027/2028 Total Budget: $1,002,260
Budget Insights
v A $48,000 budget is included in FY 2026/2027 to support election administration and ensure compliance with state election laws.
v Meetings & Trainings and Conferences & Travel budgets have been increased to support professional development and economic development opportunities.
Public, Educational and Governmental (PEG)
Fund 21 - Department 1012
FY 2025/2026 Estimated Revenues: $15,500 Estimated Expenditures: $5,000 FY 2026/2027 Expected Revenues: $16,000 Expenditure Budget: $16,000 FY 2027/2028 Expected Revenues: $16,000 Expenditure Budget: $16,000 Budget Insights
v This revenue source has not seen much growth due to reduced cable customer base as alternative methods of television programming services are becoming more popular. v Expenditures in this fund must meet the criteria of allowable purchase related to public, education, or government access channels and broadcasting.
Tourism Improvement District Assessment
Fund 22 - Department 1015
To be updated and re-presented at Budget Workshop #2
Expected FY 2026/2027 Revenues are estimated at $1,503,552 $1,105,228 will be allocated as the County Assessment Pass Through (74%) $373,388 will be allocated for the Local Yountville TID (25%) $14,936 will be allocated to the General Fund to cover administrative costs (1%) Budget Insights
v This budget is shown for informational and planning purposes; actual approval of program expenditures are done by the NVTID-Yountville local governing body. v The Town of Yountville serves as the NVTID-Yountville’s custodian of funds.
Questions?
Planning & Building Department
Proposed Biennial Budget
Fiscal Years 2026/2027 and 2027/2028
Planning and Building
General Fund Department – 2115
FY 2025/2026 Estimated Revenues: $334,348 Estimated Expenditures: $1,347,774 FY 2026/2027 Expected Revenue of $422,625 Expenditure Budget: $1,445,904 FY 2027/2028 Expected Revenue of $423,625 Expenditure Budget: $1,563,430 Budget Insights
v $164,500 budgeted for contract Building Department, including a permit tech, inspection/plan check Services, and code enforcement (building, electrical, mechanical, plumbing). v Contract Services budget includes:
• $75,000 for legal assistance from the Town Attorney for items including changes to state law, development project legalities, municipal code amendments and code compliance. • $185,000 for on-call specialty consultants to service planning projects for special needs (i.e., Oak & Vine Subdivision, Housing Element Reporting, etc.).
• $25,000 for Town Arborist services as required by the municipal code. • $50,000 for transition to MCCI permitting software.
Housing Grant Fund
Special Revenue Fund 24-1500
FY 2025/2026 Estimated Revenues: $441,530 Estimated Expenditures: $388,551 FY 2026/2027 Expected Revenue of $100,200 Expenditure Budget: $100,000 FY 2027/2028 Expected Revenue of $100,200 Expenditure Budget: $100,000 Budget Insights
v To date, 42 projects throughout Town have received funding through these programs. v This fund continues to support the Owner-Occupied Rehabilitation (OOR) programs. v The budgeted $100,000 Federal Home Grant revenue and expenditure represent the expected amount of grant revenue the Town will receive and utilize from the Federal Home Grant.
Housing Opportunity Program
Special Revenue Fund 70-1500
FY 2025/2026 Estimated Revenues: $104,359 Estimated Expenditures: $80,200 FY 2026/2027 Expected Revenue of $62,650 Expenditure Budget: $82,156 FY 2027/2028 Expected Revenue of $62,650 Expenditure Budget: $84,171 Budget Insights
v A budget of $15,000 is included for contribution to local housing advocates, such as Fair Housing Napa Valley, consistent with the Housing Element.
v Contract Services budget amount is for continuance of a contract with the City of Napa Housing Authority for housing management services.
v This fund is dependent on the General Fund, which has a responsibility under the Housing Element to sustain this program.
v Measure S Fund will contribute towards the cost of the City of Napa Housing Authority agreement.
Measure S, Affordable & Workforce Housing
Special Revenue Fund 71 Department 1600
FY 2025/2026 Estimated Revenues: $752,133 Estimated Expenditures: $1,179,572 FY 2026/2027 Expected Revenue of $749,276 Expenditure Budget: $730,000 FY 2027/2028 Expected Revenue of $764,212 Expenditure Budget: $730,000 Budget insights
v Proposed contribution of $30,000 to Housing Opportunity Fund 70 to contribute to the cost of the agreement with the City of Napa Housing Authority with the General Fund. v $700,000 budgeted for MS-0046 Yountville Commons Project in each fiscal year.
Impact Fee Funds:
Civic Facilities (41), Drainage and Flood Control (42), Parks and Recreation (43), Public Safety (44),
Traffic Facilities (45), Utility Underground (46), Community Projects (47) There is no budget for Impact Fee Revenue.
Budget Highlights
v Impact fees are collected from applicable projects during the building permit process. v The current practice is to not budget impact fee revenue since development potential is limited and timing is hard to predict.
v Utility Undergrounding Impact Fee Fund 46 will transfer $212,000 of available balance into Capital Projects Fund 50 to be used for Undergrounding Utility Project ST-0029.
Questions?
Public Safety Departments
Proposed Biennial Budget
Fiscal Years 2026/2027 and 2027/2028
Public Safety – Law Enforcement
General Fund Department – 3200
FY 2025/2026 Estimated: $1,471,055
FY 2026/2027 Total Budget: $1,618,657
FY 2027/2028 Total Budget: $1,756,201
Budget Insights
v The budgeted $1,618,157 for Fiscal Year 2026/2027 is in accordance with the current agreement between the Town and Napa County Sheriff’s Department.
v This is an 8.5% increase over the Fiscal Year 2025/2026 contract amount. v The current agreement also includes an 8.5% increase in costs (additional $137,544) for Fiscal Year 2027/2028. This will be the final year of the current agreement as it expires in June 2028.
Public Safety-Fire & Emergency Medical Services
General Fund Department - 3201
FY 2025/2026 Estimated: $1,552,975
FY 2026/2027 Total Budget: $1,655,143
FY 2027/2028 Total Budget: $1,740,777
Budget Insights
v $1,955,143 budgeted for services for Fiscal Year 2026/2027. v The Town estimates a Fire Tax Credit of $300,000 to offset costs. This credit is reflected on the invoice the Town receives from Napa County Fire.
v $1,655,143 net expenditure when Fire Tax Credit is considered. v $2,045,777 budgeted for services for Fiscal Year 2027/2028. v The Town estimates a Fire Tax Credit of $305,000 to offset costs. v $1,740,777 net expenditure when Fire Tax Credit is considered. v The Town is currently working with Napa County to complete the new two-year agreement which will expire in June 2028.
Questions?
Public Works Department
Proposed Biennial Budget
Fiscal Years 2026/2027 and 2027/2028
Public Works
General Fund Departments – 4301, 4305, 4320, 4325
Expenditures by
Division
2025/2026
Estimated
2026/2027
Proposed
Budget
%
Change
from
Prior
2027/2028
Proposed
Budget
%
Change
from
Prior
4301 Admin. & Engineering $859,549 $891,900 3.8% $920,267 3.2% 4305 Streets Division $495,241 $504,796 1.9% $538,140 6.6% 4320 Parks Division $1,072,921 $1,104,320 2.9% $1,168,953 5.9% 4325 Facilities Division $963,537 $1,102,680 14.4% $1,190,182 7.9% TOTAL $3,391,248 $3,603,696 6.3% $3,817,542 5.9%
FY 2025/2026 Estimated: $859,549
FY 2026/2027 Total Budget: $891,900
FY 2027/2028 Total Budget: $920,267
Expected revenues are collected through fees from Encroachment Permits, and Engineering Service Charges.
Budget Insights
v Contract services increased by $15,000 for Public Works share of transition to MCCI software for online forms v This staff works diligently to ensure the Town Municipal and Utility operations meet the needs of the Town while assuring regulatory compliance with various State and Federal agencies keeping permit fees to a minimum and avoiding costly violations.
v In addition to the external services Public Works provides, they also serve the other Town Departments as internal clients helping them to meet the needs of the Town residents. An increase in service levels in those departments to meet community needs is also reflected as an increase in this department.
Public Works – Admin and Engineering
General Fund Department - 4301
FY 2025/2026 Estimated: $495,241
FY 2026/2027 Total Budget: $504,796
FY 2027/2028 Total Budget: $538,140
Budget Insights
v Equipment Maintenance increased $8,500 in Fiscal Year 2026/2027 reflecting anticipated repairs and equipment wear.
v Other Supplies & Materials increased in Fiscal Year 2027/2028 due to planned curb painting which is performed by contractor for the Town every other year. v Contract Services also includes costs for tree trimming and removal in the Town right of way.
Public Works – Streets
General Fund Department - 4305
FY 2025/2026 Estimated: $1,072,921
FY 2026/2027 Total Budget: $1,104,320
FY 2027/2028 Total Budget: $1,168,953
v Equipment Maintenance increases by $13,500 in Fiscal Year 2026/2027 reflecting anticipated repairs and equipment wear.
v Facilities/Grounds Maintenance budget decreases over the two-year cycle due to anticipated cost savings.
v Estimated $13,700 in revenue for Napa County share of Vine Trail maintenance per agreement in the first year, and $14,100 in the second year. This amount increases annually per CPI.
Public Works – Parks
General Fund Department - 4320
Budget Insights
v Equipment Maintenance increases $11,000 in budget year 2026/2027 to account for increased HVAC maintenance costs.
v Contract Services increases $48,100 in budget year 2026/2027 due to an increase in Geothermal, heating and air conditioning services.
Public Works – Facilities
General Fund Department - 4325
FY 2025/2026 Estimated: $963,537
FY 2026/2027 Total Budget: $1,102,680
FY 2027/2028 Total Budget: $1,190,182
Tallent Lane Benefit District Fund 95–4305
Mesa Court Drainage Benefit District Fund 96–4305
Fund 95
Budget Insights
v No anticipated revenues or expenditures in the Tallent Lane Private Road Benefit District Fund. • This fund was closed in Fiscal Year 2023/2024 and shown for historical purposes only.
Fund 96
Budget Insights
v No anticipated revenues or expenditures in the Mesa Court Drainage Benefit District Fund. • This fund was closed in Fiscal Year 2023/2024 and shown for historical purposes only.
Questions?
Parks & Recreation Department
Proposed Biennial Budget
Fiscal Years 2026/2027 and 2027/2028
Parks and Recreation
General Fund Department 5405 – 5415 Revenues
Proposed Revenues for FY 2026/2027 are $814,400
Proposed Revenues for FY 2027/2028 are $838,825
REVENUE
2025/26
Budget
2026/27
Proposed
Budget
%
Change
from
Prior
2027/28
Proposed
Budget
%
Change
from
Prior
5405 Admin & Services 20,000 29,500 32% 30,385 3%
5406 Day Camp 395,000 407,000 3% 419,000 3%
5408 Community Center 93,756 111,000 16% 114,330 3%
5410 Leisure Programs 117,395 120,000 2% 123,803 3%
5412 Sports Programs 21,870 23,500 7% 24,205 3%
5413 Community Events 18,450 40,000 54% 41,200 3%
5415 Yountville Arts 90,969 83,400 9% 85,902 3%
Total 757,440 814,400 8% 838,825 3%
Parks and Recreation
General Fund Department 5405 – 5415 Expenses
Proposed Expenses for FY 2026/2027 $2,574,264
Proposed Expenses for FY 2027/2028 $2,665,771
Expenditures by Division
2025/26
Budget
2026/27
Proposed
Budget
% Change
from Prior
2027/28
Proposed
Budget
% Change
from Prior
5405 Admin & Services 695,694 711,490 2% 747,432 5%
5406 Day Camp 312,560 434,158 39% 448,760 3%
5408 Community Center 424,294 491,156 16% 496,308 1%
5410 Leisure Programs 381,253 382,984 .05% 400,959 5%
5412 Sports Programs 63,238 62,030 -2% 65,212 5%
5413 Community Events &
Prog. 241,466 290,974 21% 298,123 2%
5415 Yountville Arts
Program 180,648 201,472 12% 208,977 4%
Total 2,299,153 2,574,264 12% 2,665,771 4%
Parks and Recreation – Administration & Services
General Fund Department - 5405
FY 2025/2026 Estimated: $695,694
FY 2026/2027 Total Budget: $711,490
FY 2027/2028 Total Budget: $747,432
Budget Insights
v There are no substantial changes to this budget.
Parks and Recreation – Day Camp Program
General Fund Department - 5406
FY 2025/2026 Estimated: $312,560
FY 2026/2027 Total Budget: $434,158
FY 2027/2028 Total Budget: $448,760
Budget Insights
v Increases across most accounts due to additional campers added. v Increase in Contract Service due to adding a second bus to field trips and busing to the pool on Tuesdays.
v Updated Contract Services budget to include just bus costs. v Increase in PT Salaries continue to grow each year with minimum wage increases and the increase to campers.
v Increase in revenues due to fee increases, as well as increases to our maximum number of campers and addition of a three-day option.
Parks and Recreation – Community Center Operations
General Fund Department - 5408
FY 2025/2026 Estimated: $424,482
FY 2026/2027 Total Budget: $491,156
FY 2027/2028 Total Budget: $496,308
Budget Insights
v Increases in supplies and materials due to cost escalation, increased utilization and addition of Schmitt Hall and Commons Restrooms.
v Contract Services increase due to addition of Schmitt Hall and restrooms to custodial contract.
Parks and Recreation – Leisure Programs
General Fund Department - 5410
FY 2025/2026 Estimated: $381,253
FY 2026/2027 Total Budget: $382,984
FY 2027/2028 Total Budget: $400,959
Budget Insights
v Increase in Contract Instructor expenses in anticipation of expansion of programming.
v Decrease in Contract Services due reduced need for excursion buses.
Parks and Recreation – Sports Programs
General Fund Department - 5412
FY 2025/2026 Estimated: $63,238
FY 2026/2027 Total Budget: $62,030
FY 2027/2028 Total Budget: $65,212
Budget Insights
v No substantial changes to this budget.
Parks and Recreation - Community Events & Programs
General Fund Department - 5413
FY 2025/2026 Estimated: $241,466
FY 2026/2027 Total Budget: $290,974
FY 2027/2028 Total Budget: $298,123
Budget Insights
v Increase in expenses for supplies, rentals and contract services for Mardi Gras Parade & Block Party as well as overall cost escalation for services and supplies.
v Revenue includes $25,000 sponsorship from the Yountville TID for Mardi Gras.
Parks and Recreation – Yountville Arts Program
General Fund Department - 5415
FY 2025/2026 Estimated: $186,836
FY 2026/2027 Total Budget: $201,472
FY 2027/2028 Total Budget: $208,977
Budget Insights
v The General Fund will support Yountville Arts programming by $118,373 in Fiscal Year 2026/27 and $123,531 in Fiscal Year 2027/28. v We do not budget for revenue or expenses for artwork sold. v Increase in part-time staffing salaries is due to staffing of the gallery on Saturdays from 11 AM - 4 PM year-round.
Parks and Recreation – Yountville Arts Program
Public Art Walk Fee Fund 23 - 5415
FY 2025/2026 Estimated: $29,895
FY 2026/2027 Total Budget: $38,500
FY 2027/2028 Total Budget: $39,675
v Estimated fund transfers from deposits at $5,000 per year. v Sponsorship from Yountville TID estimated to continue at $10,000 per year. v We anticipate an Interfund Transfer from the General Fund of $13,000 will be needed in FY 27/28 to sustain the Art Walk unless Commercial Building Projects increase.
Questions?
Closing Comments
and Next Steps
Next Steps
v Budget Workshop Tuesday April 21, 2026 at 10:00a.m.
v Fiscal Policy review and discussion
v Capital Project Fund
• Repair and Replacement Funds
v Enterprise Funds
• Water
• Wastewater
v Follow up items from Budget Workshop #1
v Final General Fund review
v Five-Year Forecast
v Budget adoption Tuesday May 5, 2026 at 3:00pm
Public Comment &
Direction to Staff