Wastewater Utility Enterprise Fund Descriptions
Wastewater Utility Operating Fund (62)
Accounts for wastewater revenue from user fees, operating expenses for collection of wastewater from customers and treatment of wastewater, including that which is sold as reclaimed water. The two operating expenditure departments are:
Wastewater Utility Collection System Operations 62-4510 Wastewater Treatment Operations 62-4515
Wastewater Treatment Capital Fund (63)
Accounts for wastewater treatment plant capital improvements & acquisition of major equipment - costs are shared equally with the Veterans Home, with the Town's share of the funding generated by the wastewater operating revenue.
Wastewater Collection Capital Fund (64)
Accounts for capital improvements of the Town's sewer collection system and related major equipment funding generated by wastewater operating revenue.
Sewer Connection Impact Fee Fund (65)
Accounts for fees charged on residential & commercial development - funds allocated for capital infrastructure projects.
Aggregate Wastewater Funds Summary
Provides an aggregated view of all estimated reveneues and expenditures to maintain the Town's Wastewater Utility Enterprise.
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Wastewater Funds Summary
Aggregate Wastewater Expenditures Summary by Category
Outlines estimated total expenditures associated with personnel, supplies, and services, capital outlay, debt service, and depreciation expenses.
Wastewater Utility Operating Revenue by Category
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Interest Income $25,089 $47,286 $7,500 $45,000 $20,000 $20,000 Investment Market Adjustment $40,827 $22,383 $0 $0 $0 $0 Residential $500,724 $529,857 $533,400 $533,400 $565,800 $579,600 Multi Residential $159,634 $166,829 $176,400 $176,400 $184,500 $189,000 Mobile Home $170,002 $179,195 $186,000 $186,000 $196,800 $201,600 Sale Reclaimed Water $166,350 $116,143 $125,000 $125,000 $125,000 $125,000 Low $115,062 $125,932 $122,400 $122,400 $126,000 $129,780 Medium $274,626 $302,602 $294,000 $294,000 $313,650 $321,300 High $570,736 $603,032 $603,960 $603,960 $645,750 $657,720 WW Treatment-Veterans Home $769,246 $1,082,943 $850,000 $850,000 $950,000 $950,000 Miscellaneous Revenue $23 $362 $0 $0 $0 $0
Refunds & Reimbursements $0 $17,835 $0 $0 $0 $0
Interfund Transfer- From
General Fund $4,675 $6,000 $6,000 $6,000 $6,000 $6,000
TOTAL $2,796,994 $3,200,399 $2,904,660 $2,942,160 $3,133,500 $3,180,000 Town of Yountville
WASTEWATER UTILITY OPERATING FUND SUMMARY
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028
Fund 62 ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED BEGINNING FUND BALANCE $ 389,591 $ 617,140 $ 515,091 $ 1,401,668 $ 1,154,828 $ 1,130,481
OPERATING REVENUE
Residential Sales 830,360 875,881 895,800 895,800 947,100 970,200 Commercial Sales 960,424 1,031,566 1,020,360 1,020,360 1,085,400 1,108,800 Other Sales - Veteran's Home 769,246 1,082,943 850,000 850,000 950,000 950,000 Other Revenue - Reclaimed Water Sales 166,349 116,143 125,000 125,000 125,000 125,000 Total Revenue $ 2,726,379 $ 3,106,533 $ 2,891,160 $ 2,891,160 $ 3,107,500 $ 3,154,000
EXPENDITURES
Personnel 1,204,453 1,246,619 1,483,220 1,483,219 1,422,613 1,555,412 Supplies & Services 862,376 969,251 1,224,280 1,285,880 1,240,333 1,319,319 Capital Outlay 2,616 - 19,900 19,900 19,900 19,900
Total Expenditures $ 2,069,445 $ 2,215,870 $ 2,727,400 $ 2,788,999 $ 2,682,846 $ 2,894,631 NET OPERATING INCOME (LOSS) $ 656,934 $ 890,663 $ 163,760 $ 102,161 $ 424,654 $ 259,369
NON-OPERATING REVENUE & TRANSFERS
Investment Earnings 65,916 69,668 7,500 45,000 20,000 20,000 Miscellaneous Revenue 23 362 - - - -
Refunds & Reimbursements - 17,835 - - - -
Interfund Transfer - Low Income Subsidy (01) 4,675 6,000 6,000 6,000 6,000 6,000 Transfer to Capital Projects (63) (50,000) (75,000) (25,000) (25,000) (50,000) (50,000) Transfer to Capital Projects (64) (450,000) (125,000) (375,000) (375,000) (425,000) (375,000) Total Non-Operating Revenue & Transfers $ (429,386) $ (106,135) $ (386,500) $ (349,000) $ (449,000) $ (399,000) ENDING FUND BALANCE $ 617,140 $ 1,401,668 $ 292,350 $ 1,154,828 $ 1,130,481 $ 990,849 Net Change in Fund Balance 227,549 784,528 (222,741) (246,840) (24,347) (139,632)
FUND BALANCE ALLOCATIONS
Reserved for Emergency Operations (30% of
operating expenses) - - 818,220 836,700 804,854 868,389 Unreserved 617,140 1,401,668 (525,870) 318,128 325,627 122,460 Total Fund Balance $ 617,140 $ 1,401,668 $ 292,350 $ 1,154,828 $ 1,130,481 $ 990,849 Powered by OpenGov
Department Overview
The Wastewater Collection System Operations accounts for the operation and maintenance of 9.5 miles of gravity sewer collection system pipelines under the streets of the Town and the Force Main to the Wastewater Reclamation Facility (WWRF). All wastewater generated in Town drains by gravity to the Peter J. Bardessono Memorial Pump Station located at the southeastern corner Town limits where it is then pumped to the Wastewater Reclamation Facility (WWRF) for treatment.
The Wastewater Collection System consists of:
9.5 miles of gravity sewer collection pipeline in Town
772 sewer lateral connections
0.75 miles of force main from the pump station to the WWRF The Utility Operations staff maintains the Town’s collection system. Maintenance operations include the use of equipment such as a vacuum/jet truck and push style video camera system to facilitate the regular maintenance of the pipeline system. The collection system is hydro-cleaned annually with specific sections being cleaned on an as-needed basis to allow for efficient and effective operations.
The Town operates the collection system under the current Sewer System Management Plan (SSMP) which includes sections on Sanitary Sewer Overflow (SSO) Emergency Response Plan and the Fats, Oils and Grease (FOG) Program. The individual sections of the SSMP are reviewed for compliance as needed every two years. As a part of our ongoing education outreach, staff meets with restaurant operators and their staff to explain the importance of keeping FOG out of the collection system.
Funding is provided through rate payer user charges (wastewater utility fee) and interest income. 695 residential customers are billed a flat rate and 77 commercial customers are billed based on the type of effluent generated and the volume of water used. There is one external customer (Domaine Chandon) located in unincorporated Napa County that is served with a separate service agreement.
Biennial Budget Goals and Objectives
Actively monitor Fats, Oils and Grease (FOG) and other waste discharges from restaurants.
Continue to pursue and track training opportunities for professional, personal, and safety-related topics. This will include a variety of methods including peer and professional organizations and conferences, online training, and onsite training.
Budget Insights
Decrease in overall Personnel costs in Fiscal Year 2026/2027 due to staff turnover experienced in the current fiscal year.
This is the first Biennial Budget to include allocated facilities fleet costs.
Department Expenditures
Personnel
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Salaries - Full Time $205,178 $182,702 $217,537 $217,537 $220,337 $238,344 Salaries - Part Time $2,684 $2,755 $3,021 $3,021 $2,877 $3,021 Overtime $1,908 $2,168 $4,200 $4,200 $3,500 $3,500
Medicare & Fica $2,991 $2,613 $3,386 $3,386 $3,415 $3,687 Deferred Compensation $13,777 $11,817 $15,602 $15,602 $16,146 $17,070 Payment-In Lieu Health $588 $600 $600 $600 $1,500 $600
Health Insurance $31,129 $29,253 $43,483 $43,483 $36,838 $41,591 Dental Insurance $2,294 $1,957 $2,438 $2,438 $2,132 $2,175 Vision Insurance $590 $400 $830 $830 $830 $830
Life/Disability Insurance $2,037 $1,873 $1,348 $1,348 $2,249 $2,430 Tuition Reimbursement $0 $0 $72 $72 $312 $0
Automobile Allowance $810 $780 $780 $780 $780 $780
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Wastewater Utility Collection System
Operations Division
Enterprise Fund 62 Department 4510
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Cell Phone Allowance $1,617 $1,414 $1,594 $1,594 $1,618 $1,594 Other Employee Reimbursement $681 $604 $1,206 $1,206 $1,206 $1,206 Technology Stipend $90 $198 $630 $630 $378 $360
Pers Employer Rate $20,537 $17,287 $23,673 $23,673 $21,747 $23,646 GASB 68 Pension Expense $18,298 $39,489 $0 $0 $0 $0
GASB 75 OPEB Expense -$308 -$3,262 $0 $0 $0 $0
Allocated PRSP- Payment to
Trust $9,734 $9,848 $9,997 $9,997 $6,271 $6,666
Allocated OPEB - Payment to
Trust $4,867 $3,940 $3,999 $3,999 $4,181 $4,444
Allocated Liability Insurance $12,383 $16,514 $17,434 $17,434 $19,077 $23,846 Allocated Wrkrs Comp
Insurance
$5,041 $6,543 $7,095 $7,095 $7,421 $8,163
TOTAL $336,927 $329,494 $358,925 $358,925 $352,815 $383,953 Supplies & Services
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Office Supplies $0 $0 $1,105 $1,105 $1,105 $1,105
Other Supplies & Materials $1,905 $1,154 $2,205 $2,205 $2,205 $2,205 Chemicals $0 $0 $1,500 $1,500 $1,500 $1,500
Postage & Printing $1,245 $1,208 $2,000 $2,000 $2,000 $2,000 Audit & Accounting
Services
$3,169 $2,000 $5,000 $5,000 $3,250 $3,500
Bank & Fiscal Agent Fees $9,648 $11,402 $8,500 $8,500 $9,000 $9,000 Other Agencies $0 $0 $6,000 $6,000 $3,500 $4,500
Facilities/Grounds Maintenance
$0 $1,357 $4,500 $4,500 $4,500 $4,500
Equipment Maintenance $13,440 $12,108 $31,300 $31,300 $27,700 $29,000 Vehicle Maintenance $2,729 $1,852 $4,500 $4,500 $6,500 $6,500 Allocated Facilities Costs $0 $0 $0 $0 $541 $1,037
Utilities - Gas & Electric $17,416 $17,426 $30,000 $30,000 $25,000 $27,000 Allocated IT Costs $15,716 $15,497 $18,130 $18,130 $20,513 $19,736 Conference & Travel $1,184 $221 $4,000 $4,000 $6,000 $6,000 Meetings & Training $3,322 $2,655 $2,000 $2,000 $3,000 $3,000 Dues & Subscriptions $1,399 $1,305 $2,500 $2,500 $3,500 $3,500 Allocated Property
Insurance
$5,105 $6,860 $8,088 $8,088 $8,927 $9,819
Low Income Subsidy $4,675 $6,075 $6,000 $6,000 $6,000 $6,000 Contract Services $10,675 $1,315 $21,000 $21,000 $30,150 $11,400 TOTAL $91,629 $82,434 $158,328 $158,328 $164,891 $151,302 Capital Outlay
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Machinery & Equipment <
$10k
$2,616 $0 $9,950 $9,950 $9,950 $9,950
TOTAL $2,616 $0 $9,950 $9,950 $9,950 $9,950
Total Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Wastewater Collection
$431,172 $411,928 $527,203 $527,203 $527,656 $545,205
TOTAL $431,172 $411,928 $527,203 $527,203 $527,656 $545,205 Full-Time Staff Allocations
2023/2024 Actual 2024/2025 Actual 2025/2026 Actual 2026/2027 Proposed 2027/2028 Proposed Accounting Assistant 0.25 0.25 0 0 0
Accounting Technician I 0 0 0.25 0.25 0.25
Administrative Assistant II 0.1 0.05 0.05 0.05 0.05
Administrative Services Director 0.075 0.05 0.05 0.05 0.05 Code Compliance Officer 0.125 0 0 0 0
Deputy Public Works Director 0.05 0.05 0.05 0.05 0.05
Engineering Technician 0.05 0.05 0.05 0.05 0.05
Financial Analyst/Accountant II 0.05 0.05 0.05 0.05 0.05 Human Resources Analyst 0.01 0.01 0.01 0.01 0.01
Public Works Director 0.05 0.05 0.05 0.05 0.05
Town Manager 0.05 0.05 0.05 0.05 0.05
Utility Operations Manager, Wastewater 0 0.15 0.15 0.15 0.15 Utility Operator I, Water 0.15 0.15 0 0 0
Utility Operator I/II, Wastewater 0.75 0.75 0.75 0.75 0.75 Utility Operator II, Water 0 0 0.15 0.15 0.15
TOTAL 1.71 1.66 1.66 1.66 1.66
Performance Measures
The Town of Yountville uses performance measures to align departmental activities with the Town's FOCUS framework. The Wastewater Collection Systems Operations Department's responsibilities most directly support the following FOCUS values:
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Department Overview
The Wastewater Treatment Operations Division in the Public Works Department accounts for the funding for the operation and maintenance of the Wastewater Reclamation Facility (WWRF). The WWRF treats the wastewater generated by residential and commercial customers of the Town, the Veteran’s Home of California - Yountville (Home), and Domaine Chandon in the unincorporated Napa County.
Facilities for Wastewater treatment operations include the WWRF, storage ponds, and recycled water facilities which include 5.5 miles of recycled water transmission pipeline and the effluent outfall that allows tertiary Title 22 unrestricted and disinfected secondary 2.2 effluent to be discharged to the Napa River per the requirements of the National Pollutant Discharge Elimination System (NPDES) Permit. This permit is renegotiated, renewed every five years to serve as a regulatory road map for wastewater operations.
Approximately 50% of the division’s expenses are paid under the terms of the agreement with the Veterans Home based on flow, solids loading, and strength of influent determined by weekly testing as required in the agreement with the Veterans Home. The remainder of the operating funding is provided through ratepayer service charges and interest income.
The WWRF operation is staffed with a Utilities Manager who is the Chief Plant Operator and five certified Utility Operators in compliance with the permit for the WWRF. The NPDES Permit includes regulatory requirements for the WWRF for which Utility staff, with consultant assistance, compile monthly self-monitoring reports along with a myriad of annual reporting requirements as required by the NPDES Permit.
The Town's recycled water users consist of five vineyard customers located in the unincorporated Napa County areas adjacent to Finnell Road and along Silverado Trail, Vintner’s Golf Course and the Town's truck filling station. This is approximately 90% of the total wastewater inflow. The other 10% consists of water in our pond system and water that is discharged to the river under strict permit conditions during periods of high flow.
Biennial Goals and Objectives
Continue with SCADA implementation to link critical processes of the Wastewater Treatment Plant to allow for remote monitoring and operations of the Wastewater Treatment Plant and associated facilities.
Continue development of internal operating policies and procedures.
Develop Asset Management Platform, GIS, and other platforms to improve efficiency and effectiveness.
Budget Insights
Decrease in overall Personnel costs in Fiscal Year 2026/2027 due to staff turnover experienced in current fiscal year.
Contract Services budget includes Wastewater Treatment Department share of Utility Rate Study costs.
This is the first Biennial Budget to include allocated facilities costs.
Department Expenditures
Personnel
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Salaries - Full Time $546,453 $569,464 $697,163 $697,163 $688,596 $747,204 Salaries - Part Time $2,683 $2,755 $3,021 $3,021 $2,877 $3,021 Overtime $5,962 $8,541 $15,750 $15,750 $10,000 $10,000
Medicare & Fica $7,659 $7,851 $10,340 $10,340 $10,205 $11,066 Deferred Compensation $35,555 $35,607 $47,843 $47,843 $48,893 $51,761 Payment-In Lieu Health $1,038 $1,500 $1,500 $1,500 $6,300 $1,500 Health Insurance $68,164 $83,773 $125,660 $125,660 $93,724 $112,290 Dental Insurance $4,926 $5,317 $6,868 $6,868 $5,520 $5,631 Vision Insurance $1,538 $1,075 $2,555 $2,555 $2,555 $2,555 Life/Disability Insurance $5,283 $5,979 $3,626 $3,626 $7,371 $7,592 Tuition Reimbursement $0 $0 $252 $252 $492 $180
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Wastewater Utility Treatment Operations
Division
Enterprise Fund 62 Department 4515
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Automobile Allowance $1,710 $1,680 $1,680 $1,680 $1,680 $1,680 Cell Phone Allowance $4,161 $4,366 $4,906 $4,906 $4,930 $4,906 Other Employee Reimbursement $2,125 $1,976 $3,845 $3,845 $3,845 $3,845 Technology Stipend $180 $378 $2,790 $2,790 $1,638 $1,350 Pers Employer Rate $48,946 $50,822 $77,147 $77,147 $65,123 $71,460 GASB 68 Pension Expense $48,484 $32,309 $0 $0 $0 $0
GASB 75 OPEB Expense -$816 -$8,643 $0 $0 $0 $0
Allocated PRSP- Payment to
Trust $25,512 $30,387 $31,955 $31,955 $19,662 $20,891
Allocated OPEB - Payment to
Trust $12,756 $12,155 $12,782 $12,782 $13,108 $13,927
Allocated Liability Insurance $32,128 $50,015 $53,029 $53,029 $59,956 $74,945 Allocated Wrkrs Comp
Insurance
$13,078 $19,818 $21,582 $21,582 $23,323 $25,655
TOTAL $867,526 $917,125 $1,124,294 $1,124,294 $1,069,798 $1,171,459 Supplies & Services
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Office Supplies $2,102 $212 $1,500 $1,500 $1,500 $1,500 Other Supplies & Materials $16,486 $16,169 $12,500 $12,500 $16,500 $16,500 Chemicals $176,683 $169,661 $290,000 $290,000 $243,000 $280,000 Postage & Printing $1,944 $2,115 $2,500 $2,500 $2,500 $2,500 Audit & Accounting
Services
$3,169 $2,000 $5,000 $5,000 $3,250 $3,500
Bank & Fiscal Agent Fees $9,648 $11,402 $8,500 $8,500 $9,000 $9,000 Other Agencies $48,913 $53,689 $47,900 $47,900 $60,600 $64,800 Facilities/Grounds Maintenance
$2,092 $7,306 $12,000 $12,000 $14,000 $15,000
Equipment Maintenance $24,194 $54,727 $76,800 $76,800 $91,800 $99,800 Vehicle Maintenance $1,840 $4,363 $7,000 $7,000 $7,000 $7,000 Allocated Facilities Costs $0 $0 $0 $0 $1,071 $2,052
Utilities - Gas & Electric $210,504 $199,853 $265,000 $265,000 $300,000 $350,000 Allocated IT Costs $41,462 $44,616 $52,210 $52,210 $63,118 $60,726 Conference & Travel $1,551 $1,008 $4,500 $4,500 $6,000 $6,000 Meetings & Training $944 $692 $2,500 $2,500 $6,000 $6,000 Dues & Subscriptions $919 $1,134 $3,500 $3,500 $4,500 $4,500 Allocated Property
Insurance
$10,210 $13,720 $16,177 $16,177 $17,853 $19,639
Contract Services $218,085 $304,150 $258,365 $319,965 $227,750 $219,500 TOTAL $770,747 $886,819 $1,065,952 $1,127,552 $1,075,442 $1,168,017 Capital Outlay
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Machinery & Equipment <
$10k
$0 $0 $9,950 $9,950 $9,950 $9,950
TOTAL $0 $0 $9,950 $9,950 $9,950 $9,950
Total Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Wastewater Treatment
O&M
$1,638,273 $1,803,944 $2,200,196 $2,261,796 $2,155,190 $2,349,426 TOTAL $1,638,273 $1,803,944 $2,200,196 $2,261,796 $2,155,190 $2,349,426 Full-time Staff Allocations
2023/2024 Actual 2024/2025 Actual 2025/2026 Actual 2026/2027 Proposed 2027/2028 Proposed Accounting Assistant 0.25 0.25 0 0 0
Accounting Technician I 0 0 0.25 0.25 0.25
Administrative Assistant II 0.1 0.05 0.05 0.05 0.05
Administrative Services Director 0.075 0.05 0.05 0.05 0.05 Code Compliance Officer 0.125 0 0 0 0
Deputy Public Works Director 0.1 0.1 0.1 0.1 0.1
Engineering Technician 0.1 0.1 0.1 0.1 0.1
Financial Analyst/Accountant II 0.05 0.05 0.05 0.05 0.05 Human Resources Analyst 0.01 0.01 0.01 0.01 0.01
Information Systems Administrator 0.15 0.15 0.15 0.15 0.15 Management Analyst II 0.2 0.2 0.2 0.2 0.2
Public Works Director 0.2 0.2 0.2 0.2 0.2
Town Manager 0.1 0.1 0.1 0.1 0.1
Utility Operations Manager, Wastewater 0 0.8 0.8 0.8 0.8 Utility Operator I/II, Wastewater 3.05 3.05 3.05 3.05 3.05 TOTAL 4.51 5.11 5.11 5.11 5.11
Performance Measures
The Town of Yountville uses performance measurement to align departmental activities with the Town's FOCUS framework. The Wastewater Treatment Operations Department's responsibilities most directly support the following FOCUS values:
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Department Overview
The Town of Yountville Wastewater Reclamation Facility (WWRF) Capital Recovery Fund is a subsidiary fund of the Wastewater Utility Operating Fund. The Fund accounts for construction, replacement, and modernization of WWRF infrastructure improvements and major equipment. Funding is provided both by the Veterans Home and the Wastewater Utility Operating Fund.
The Veterans Home contributes a minimum of $50,000 to cover capital costs. The Veterans Home is billed for all expenses exceeding their $50,000 contribution, which is based on 50% of planned capital costs. This is consistent with the agreement between the Town and Veterans Home.
Biennial Budget Goals and Objectives
Construction of Wastewater Reclamation Facility Office Modernization Project (WW-0011).
To implement projects and programs identified in the to be completed Wastewater Reclamation Master Plan.
Budget Insights
The Town is actively working to complete the Emergency Recycled Water Line Repair Project (WW-0042) with insurance reimbursement funds.
Revenue & Transfers In
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Interest Income $147,918 $208,486 $40,000 $150,000 $75,000 $75,000 System Replacement Fees $242,717 $258,530 $267,600 $267,600 $286,590 $293,580 Miscellaneous Revenue $1,263,857 $0 $0 $0 $0 $0
Capital Recovery Fees $201,678 $266,594 $1,525,000 $893,869 $587,500 $483,750 Interfund Transfer - WW
Utility Ops
$50,000 $75,000 $25,000 $25,000 $50,000 $50,000
TOTAL $1,906,170 $808,610 $1,857,600 $1,336,469 $999,090 $902,330 Expenditures Out
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Capital Improvements $333,291 $509,885 $4,349,000 $1,564,431 $4,379,000 $767,500 Depreciation Expense $226,268 $228,512 $275,000 $275,000 $295,000 $300,000 Principal $153,307 $156,219 $159,187 $159,187 $128,882 $0 Principal - Contra Expense
-$153,307 -$156,219 $0 $0 $0 $0
Interest $9,532 $6,584 $5,473 $5,473 $2,449 $0
TOTAL $569,091 $744,981 $4,788,660 $2,004,091 $4,805,331 $1,067,500 Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Wastewater Utility Treatment Capital Recovery
Fund
Enterprise Fund 63 Department 4518
Capital Projects Detail
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Wastewater and Water Reclamation Projects
(WW-0011) Joint Treatment Plant
Office Modernization
$13,957 $4,765 $1,850,000 $100,000 $1,850,000 $0
(WW-0019) Clean Digester
(Rebuild Sludge Heater & Add
Sludge Mixing System)
$0 $0 $150,000 $150,000 $0 $0
(WW-0024) Assess & Replace Trickling Filter Media
$0 $0 $30,000 $30,000 $0 $0
(WW-0027) Design & Construct
Headworks Improvements $0 $0 $200,000 $200,000 $0 $0
(WW-0028) Sludge Handling/Drying/Disposal
Improvements
$0 $0 $200,000 $200,000 $0 $0
(WW-0031) Paint Wastewater Facilities, Structures, and
Equipment
$0 $0 $175,000 $175,000 $75,000 $75,000
(WW-0034) WRF Basin Assessment, Maintenance, and
Repair
$0 $0 $0 $429,167 $0 $0
(WW-0038) Pond Site Fencing, Grading and Drainage
Improvements
$0 $36,880 $0 $16,500 $0 $0
(WW-0039) Compliance Analyzers
for SCADA Systems $9,900 $10,639 $0 $0 $0 $0
(WW-0042) Emergency Recycled
Water Transmission Main Repair $156,203 $205,208 $1,574,000 $51,692 $1,574,000 $0 (WW-0043) Flare System
Installation
$0 $184,050 $0 $0 $0 $0
(WW-0044) Asset Management
System
$43,000 $0 $0 $0 $0 $0
(WW-4024) Plant Equipment
Replacement (2024) $98,032 $0 $0 $0 $0 $0
(WW-4025) Plant Equipment
Replacement $0 $43,923 $0 $0 $0 $0
(WW-4026) Plant Equipment
Replacement $0 $0 $95,000 $111,458 $0 $0
(WW-6024) Annual SCADA
Controls Maintenance
$12,199 $0 $0 $0 $0 $0
(WW-6025) Annual SCADA
Controls Maintenance
$0 $15,001 $0 $0 $0 $0
(WW-6026) Annual SCADA
Controls Maintenance
$0 $0 $30,000 $30,000 $0 $0
(WW-7025) Annual SCADA
Improvements $0 $9,419 $0 $0 $0 $0
(WW-7026) Annual SCADA
Improvements $0 $0 $45,000 $70,614 $0 $0
(WW-0048) Cross Connection Compliant Air Gap - Rector to Recy. Wtr $0 $0 $0 $0 $60,000 $0
(WW-0049) Chlorine Tank
Replacement $0 $0 $0 $0 $35,000 $0
(WW-0050) Sludge Dewatering
Evaluation and Installation
$0 $0 $0 $0 $300,000 $0
(WW-0051) Adjust Methane Gas Line Flare
$0 $0 $0 $0 $30,000 $0
(WW-0052) Final West Clarifier Sludge Collector Drive Assembly $0 $0 $0 $0 $25,000 $0 (WW-0055) Repair & Replace Fuel
Pump at Corpyard
$0 $0 $0 $0 $20,000 $0
(WW-0056) Recycled Water Locations - Radio to Cellular Monitoring $0 $0 $0 $0 $45,000 $0
(WW-0057) Update Security
Cameras at Treatment Plant $0 $0 $0 $0 $10,000 $0
(WW-0058) Fuzzy Filter Medial and HMI Screen Replacement $0 $0 $0 $0 $40,000 $0 2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
(WW-0060) Electrical Distribution
Evaluation $0 $0 $0 $0 $45,000 $0
(WW-0061) Digester Recirculation
Pump Replacement $0 $0 $0 $0 $50,000 $0
(WW-0062) Safety Handrail
Remove, Replace and/or Rehab in
Place
$0 $0 $0 $0 $25,000 $0
(WW-4027) Plant Equipment
Replacement Program $0 $0 $0 $0 $120,000 $0
(WW-6027) SCADA Controls $0 $0 $0 $0 $30,000 $0
(WW-7027) SCADA Improvements $0 $0 $0 $0 $45,000 $0
(WW-0059) Assess Ponds for
Current Condition and Any
Improvements
$0 $0 $0 $0 $0 $100,000
(WW-0063) Corrosion
Remediation; Coating Facilities $0 $0 $0 $0 $0 $75,000
(WW-0064) Headworks
Grinder/Auger Spiral Lift
Replace/Rehab
$0 $0 $0 $0 $0 $62,500
(WW-0065) Internal Corrosion
Assessment $0 $0 $0 $0 $0 $50,000
(WW-0066) Scum Well Pump
Disconnect Switches $0 $0 $0 $0 $0 $10,000
(WW-0070) Primary Trickling Filter
Rehab $0 $0 $0 $0 $0 $150,000
(WW-0073) Pond Return FVC
Upgrades $0 $0 $0 $0 $0 $50,000
(WW-4028) Plant Equipment
Replacement Program $0 $0 $0 $0 $0 $120,000
(WW-6028) Annual SCADA
Controls Maintenance $0 $0 $0 $0 $0 $30,000
(WW-7028) SCADA Improvements $0 $0 $0 $0 $0 $45,000
WASTEWATER AND WATER
RECLAMATION PROJECTS
TOTAL
$333,291 $509,885 $4,349,000 $1,564,431 $4,379,000 $767,500 TOTAL $333,291 $509,885 $4,349,000 $1,564,431 $4,379,000 $767,500
SUMMARY OF FUND BALANCE ACTIVITY
WASTEWATER TREATMENT CAPITAL RECOVERY
Wastewater Fund 63 - Department 4518
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028
ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
BEGINNING FUND BALANCE $ 9,411,908 $ 10,739,004 $ 10,687,886 $ 10,807,398 $ 10,341,469 $ 8,485,228 Total Revenue $ 1,506,574 $ 258,530 $ 267,600 $ 267,600 $ 286,590 $ 293,580 Total Expenditures $ 569,091 $ 744,981 $ 4,788,660 $ 2,004,091 $ 4,805,331 $ 1,067,500 Total Non-Operating Revenue & Transfers $ 399,596 $ 550,080 $ 1,590,000 $ 1,068,870 $ 712,500 $ 608,750 Depreciable Capital Projects (9,983) 4,765 3,574,000 201,692 1,950,000 - ENDING FUND BALANCE $ 10,739,004 $ 10,807,398 $ 11,330,826 $ 10,341,469 $ 8,485,228 $ 8,320,058 Net Change in Fund Balance 1,327,096 68,394 642,940 (465,930) (1,856,241) (165,170)
FUND BALANCE ALLOCATIONS
Reserved for Emergency Capital
Replacements (5% of asset value) 284,098 272,911 480,493 275,321 372,821 372,821 Reserved for Emergency Debt Service (0.5
year debt service) 82,331 82,331 82,331 82,331 - -
Assigned for State Water Resources Board
loan 583,383 288,070 288,070 128,883 - -
Portion of Fund Balance applicable to Capital
Assets
5,681,959 5,458,212 9,609,850 5,506,425 7,456,425 7,456,425 Unreserved 4,107,233 4,705,874 870,083 4,348,508 655,981 490,811 Total Fund Balance $ 10,739,004 $ 10,807,398 $ 11,330,826 $ 10,341,469 $ 8,485,228 $ 8,320,058 Department Overview
The Wastewater Collection Capital Improvement Fund is a subsidiary fund of the Wastewater Enterprise Fund. The Fund accounts for acquisition and depreciation of wastewater collection system improvements and equipment. Connection fees and developer fees are sources of revenue for this fund.
Capital Improvement Projects for the Wastewater Treatment Plant are included in Fund 63 Department 4518. In 2022 the Town hired a rate consultant to prepare a wastewater rate structure for the next five years. On November 15, 2022 Town Council approved the five-year water and wastewater utility rates.
Biennial Budget Goals and Objectives
Allocate funds to Collections Replacement Fund for future wastewater collections system and pump station equipment repair/ replacement.
Complete Annual Inflow and Infiltration Reduction Program (WW-2027 & WW-2028). Fiscal Year 2023/2024 project created an system wide assessment report that will provide a plan for sewer facility improvements to use in upcoming fiscal years.
Allocate funds to the Sewer Main Replacement and Repair Program (WW-3027 & WW-3028).
Budget Insights
Annual budget programs such as Plant Equipment Replacement Program (WW-4027/WW-4028) are utilized to maintain equipment and compliance with NPDES collections permit.
Revenue & Transfers In
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Interest Income $24,124 $29,223 $5,000 $15,000 $8,000 $8,000 Allocate Impact Fees $0 $0 $0 $4,814 $0 $0
Interfund Transfer - WW
Utility Ops $450,000 $125,000 $375,000 $375,000 $425,000 $375,000 TOTAL $474,124 $154,223 $380,000 $394,814 $433,000 $383,000 Expenditures and Transfers Out
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Capital Improvements $280,228 $37,873 $269,500 $850,141 $369,500 $259,500 Capital Maintenance $0 $0 $0 $0 $15,000 $15,000
Depreciation Expense $71,051 $69,220 $72,000 $72,000 $72,500 $73,000 Interfund Transfer-Debt Svc
(2020) $30,043 $30,088 $29,697 $29,697 $30,158 $0
TOTAL $381,322 $137,181 $371,197 $951,838 $487,158 $347,500 Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Wastewater Utility Collection Capital
Improvement Fund
Enterprise Fund 64 Department 4519
Capital Projects Detail
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Wastewater and Water
Reclamation Projects
(WW-0032) Safety Net and
Safety Hinged Doors at Hand
Well Access
$8,711 $0 $0 $0 $0 $0
(WW-0041) New Vactor Truck $0 $0 $0 $428,165 $0 $0
(WW-2024) Inflow and Infiltration
Reduction Program (A-line) $245,225 $0 $0 $0 $0 $0
(WW-2025) Inflow and Infiltration
Reduction Program (A-line) $0 $17,065 $0 $0 $0 $0
(WW-2026) Inflow and Infiltration
Reduction Program (A-line) $0 $0 $57,000 $209,476 $0 $0 (WW-3024) Sewer Main
Replacement and Repair
Program
$7,710 $0 $0 $0 $0 $0
(WW-3026) Sewer Main
Replacement and Repair
Program
$0 $0 $102,500 $102,500 $0 $0
(WW-5024) Pump Station
Equipment Replacement
Program
$18,582 $0 $0 $0 $0 $0
(WW-5025) Pump Station
Equipment Replacement
Program
$0 $20,808 $0 $0 $0 $0
(WW-5026) Pump Station
Equipment Replacement
Program
$0 $0 $95,000 $95,000 $0 $0
(WW-8026) Annual SCADA
Control Maintenance, Pump
Station
$0 $0 $15,000 $15,000 $0 $0
(WW-0055) Repair & Replace
Fuel Pump at Corpyard $0 $0 $0 $0 $60,000 $0
(WW-0053) LED Light Fixtures -
Treatment Plant & Pump Station $0 $0 $0 $0 $30,000 $0
(WW-2027) Inflow and Infiltration
Reduction Program $0 $0 $0 $0 $57,000 $0
(WW-3027) Sewer Main
Replacement Program $0 $0 $0 $0 $102,500 $0
(WW-5027) Town Pump Station
Equip. Repl. Program $0 $0 $0 $0 $120,000 $0
(WW-8027) Description pending $0 $0 $0 $0 $15,000 $0
(WW-2028) SCADA Control
Maintenance Pump Station $0 $0 $0 $0 $0 $57,000
(WW-3028) Sewer Main
Replacement Program $0 $0 $0 $0 $0 $102,500
(WW-5028) Town Pump Station
Equip. Repl. Program $0 $0 $0 $0 $0 $100,000
(WW-8028) SCADA Control
Maintenance Pump Station $0 $0 $0 $0 $0 $15,000
WASTEWATER AND WATER
RECLAMATION PROJECTS
TOTAL
$280,228 $37,873 $269,500 $850,141 $384,500 $274,500
TOTAL $280,228 $37,873 $269,500 $850,141 $384,500 $274,500
WASTEWATER COLLECTION CAPITAL IMPROVEMENT FUND
Wastewater Fund 64 - Department 4519
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028
ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
BEGINNING FUND BALANCE $ 3,016,237 $ 3,354,264 $ 3,041,135 $ 3,371,306 $ 3,242,447 $ 3,288,289 Total Revenue $ - $ - $ - $ - $ - $ -
Total Expenditures $ 351,279 $ 107,093 $ 341,500 $ 922,141 $ 457,000 $ 347,500 Total Non-Operating Revenue & Transfers $ 444,081 $ 124,135 $ 350,303 $ 365,117 $ 402,842 $ 383,000 Depreciable Capital Projects 245,225 - - 428,165 100,000 - ENDING FUND BALANCE $ 3,354,264 $ 3,371,306 $ 3,049,938 $ 3,242,447 $ 3,288,289 $ 3,323,789 Net Change in Fund Balance 338,027 17,042 8,803 (128,859) 45,842 35,500
FUND BALANCE ALLOCATIONS
Reserved for Emergency Capital
Replacements (5% of asset value) 132,065 128,604 - 147,803 152,803 152,803 Portion of Fund Balance applicable to Capital
Assets 2,641,301 2,572,082 3,038,670 2,956,052 3,056,052 3,056,052 Unreserved 580,898 670,620 11,268 138,592 79,434 114,934 Total Fund Balance $ 3,354,264 $ 3,371,306 $ 3,049,938 $ 3,242,447 $ 3,288,289 $ 3,323,789 Department Overview
The Sewer Connection Impact Fee Fund was established in June 2005 with the adoption of Ordinance No. 362-05 and Municipal Code Section 3.40 to account for impact fees collected for existing and planned sewer system facilities, projects, and infrastructure.
Sewer Connection Impact Fees are collected on new residential and commercial development, conversions, and expansions as provided in Municipal Code Section 3.40.
Biennial Budget Goals and Objectives
Implement any necessary changes to the Sewer Connection Impact Fee amount based on completion of Impact Fee Study.
Allocate any Impact Fees collected.
Budget Insights
Current practice is not to budget impact fees as development is limited in number and timing is difficult to predict.
Revenue & Transfers
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Revenues $0 $0 $0 $0 $0 $0
REVENUES LESS
EXPENSES $0 $0 $0 $0 $0 $0
SUMMARY OF FUND BALANCE ACTIVITY
SEWER CONNECTION IMPACT FEE FUND
Wastewater Fund 65
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028
ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
- $ - $ - $ - $ - $ -
Total Revenue $ - $ - $ - $ 4,814 $ - $ -
- $ - $ - $ (4,814) $ - $ -
- $ - $ - $ - $ - $ -
Total Non-Operating Revenue & Transfers
$ ENDING FUND BALANCE
$ Net Change in Fund Balance - - - - - -
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Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Sewer Connection Impact Fee Fund
Enterprise Fund 65