Water Utility Enterprise Fund Descriptions
Water Drought Reserve Fund (57)
Established by Council policy to account for $2 million reserve for water purchases on the spot market in the event of a drought.
Water Connection Impact Fee Fund (58)
Accounts for fees charged on residential & commercial developments - funds allocated for capital infrastructure projects.
Water Utility Capital Improvements Fund (60)
Accounts for acquisition of water system improvements and major equipment.
Water Utility Operating Fund (61-4505 & 61-4507)
Accounts for water revenue from user fees, operating expenses to distribute water to customers, purchases of water primarily from the Veterans Home Rector Reservoir, and conservation efforts.
The two operating expenditure departments are:
Water Operations and Distributions (Fund 61 Department 4505) Water Utility Purchases and Conservation (Fund 61 Department 4507) Aggregate Water Funds Summary
Provides an aggregated view of all estimated revenues and expenditures to maintain the Town's Water Utility Enterprise.
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Water Utility Funds Summary
Aggregate Water Expenditure Summary by Category
Outlines estimated total expenditures associated with personnel, supplies and services, capital outlay, debt service, water purchases, and depreciation expenses.
Water Operating Revenues by Category
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Interest Income $20,258 $36,613 $3,500 $3,500 $10,000 $10,000 Investment Market Adjustment $26,960 $13,411 $0 $0 $0 $0 Other State Revenues $8,127 $2,122 $0 $0 $0 $0
Residential $668,258 $757,722 $742,200 $742,200 $823,680 $855,360 Multi Residential $119,054 $136,200 $132,600 $132,600 $144,768 $150,336 Mobile Home $86,993 $106,994 $96,000 $96,000 $103,584 $107,568 Condominium $95,053 $100,797 $103,800 $103,800 $111,072 $115,344 Residential-outside $56,564 $65,421 $63,600 $63,600 $71,760 $74,520 Church-nonprofit Group $45,497 $36,694 $52,200 $52,200 $39,312 $40,824 Town Use $80,873 $119,553 $77,400 $77,400 $136,032 $141,264 Resturant-bar $81,306 $86,268 $90,000 $90,000 $91,104 $94,608 Hotel/inn $219,509 $248,099 $271,200 $271,200 $253,344 $263,088 Other Commerical $86,970 $98,145 $98,400 $98,400 $111,072 $115,344 Multi Commerical $48,018 $55,943 $49,800 $49,800 $65,220 $68,040 Other Service Charges $32,103 $31,027 $20,000 $20,000 $25,000 $25,000 Fireline $195,848 $212,531 $229,800 $229,800 $247,154 $256,660 Meter Sets $2,026 $1,550 $250 $250 $250 $250
Miscellaneous Revenue $207 $61 $0 $0 $0 $0
Refunds & Reimbursements $2,500 $3,915 $0 $0 $0 $0
Interfund Transfer- From
General Fund $4,675 $6,000 $6,000 $6,000 $6,000 $6,000
TOTAL $1,880,799 $2,119,065 $2,036,750 $2,036,750 $2,239,352 $2,324,206 Water Utility Operating Fund Summary
Summary overview of revenues and expenses related to water utility operation, distribution, purchases, and conservation.
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Department Overview
The Town Council established the Water Drought Reserve Fund from proceeds of the sale of the Town’s North Bay Aqueduct (NBA) and Kern water rights in January 2009 to the City of Napa. This reserve fund provides a funding source for the purchase of additional water supply on the “spot market” in the event of an extended drought, or other situation when water supply from the Veterans Home – State of California Department of Water Resources long-term purchase agreement is disrupted or not sufficient to meet demand.
As a condition of the sales agreement the City of Napa provides water conservation education services to the Town, limited emergency water use, and serve as the Town’s broker for the purchase of water on California's water market.
Biennial Budget Goals and Objectives
Maintain sufficient fund balance to allow the Town to purchase water on California's water market in the event of drought or other emergencies.
Budget Insights
$2,000,000 transfer into Water Capital Improvement Fund 60 previously approved by Town Council proposed to move forward into Fiscal Year 2026/2027 for the 1 Million Gallon Water Storage Tank Project.
Fund Balance at the end of Fiscal Year 2025/2026 is estimated to be $2,223,940.
Revenue & Transfers In
2023/2024 Actual 2024/2025 Actual 2025/2026 Adopted 2025/2026 Estimated 2026/2027 Proposed 2027/2028 Proposed Interest Income $70,847 $81,530 $15,000 $60,000 $15,000 $15,000 TOTAL $70,847 $81,530 $15,000 $60,000 $15,000 $15,000
Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Interfund Transfer - Water
Capital Imprvmnt $0 $0 $2,000,000 $0 $2,000,000 $0
TOTAL $0 $0 $2,000,000 $0 $2,000,000 $0
SUMMARY OF FUND BALANCE ACTIVITY
WATER DROUGHT RESERVE FUND
Water Fund 57 - Department 4507
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028
ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
BEGINNING FUND BALANCE $ 2,011,563 $ 2,082,410 $ 2,097,410 $ 2,163,940 $ 2,223,940 $ 238,940 Total Non-Operating Revenue & Transfers In $ 70,847 $ 81,530 $ 15,000 $ 60,000 $ 15,000 $ 15,000 Total Non-Operating Expenses & Transfers Out $ - $ - $ 2,000,000 $ - $ 2,000,000 $ - ENDING FUND BALANCE $ 2,082,410 $ 2,163,940 $ 112,410 $ 2,223,940 $ 238,940 $ 253,940 Net Change in Fund Balance 70,847 81,530 (1,985,000) 60,000 (1,985,000) 15,000 Powered by OpenGov
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Water Drought Reserve Fund
Enterprise Fund 57 Department 4507
Department Overview
The Water Connection Impact Fee Fund was established in June 2005, in accordance with the provisions of Ordinance No. 362-05 and Municipal Code Section 3.40 to account for impact fees collected for existing and planned water system facilities, projects, and infrastructure.
Water Connection Impact Fees are collected on new residential, commercial development, conversion of existing development, and expansion of existing development, as provided in Municipal Code Section 3.40.
Biennial Budget Goals and Objectives
Allocate any Impact Fees collected to the Water Capital Improvements Fund 60.
Budget Insights
Current practice is not to budget impact fees as development is limited in number and timing is hard to predict.
Revenue & Transfers
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Revenues
Impact Fees $6,526 $0 $0 $3,312 $0 $0
Allocate Impact Fees -$6,526 $0 $0 -$3,312 $0 $0
REVENUES TOTAL $0 $0 $0 $0 $0 $0
REVENUES LESS
EXPENSES $0 $0 $0 $0 $0 $0
SUMMARY OF FUND BALANCE ACTIVITY
WATER CONNECTION IMPACT FEE FUND
Water Fund 58
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028
ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
- - $ - $ - $ - $ -
6,526 $ - $ - $ 3,312 $ - $ -
Total Transfers In (Out) $ (6,526) $ - $ - $ (3,312) $ - $ - ENDING FUND BALANCE $ - $ - $ - $ - $ - $ -
Net Change in Fund Balance - - - - - -
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Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Water Connection Impact Fee Fund
Enterprise Fund 58
Department Overview
The Water Utility Capital Improvements Fund is a subsidiary fund of the Water Utility Operating Fund. This fund accounts for the acquisition and depreciation of water utility system improvements and major equipment. Funding is provided from transfers from the Water Operating Fund, Water System Replacement fees, Water Connection fees collected from development projects, and interest earnings.
An infrastructure replacement program has been prepared as part of the Capital Improvement Program to fund the repair or replacement of water infrastructure when it is most cost-effective.
Biennial Budget Goals and Objectives
Timely completion of planned projects within or under budgeted amounts.
Budget Insights
$3,425,500 in capital projects planned for Fiscal Year 2026/2027.
The largest project will be the 1 Million Gallon Water Storage Tank project. This project will be funded with transfers in from the Water Drought Reserve Fund 57 as well as the Utility Enterprise Capital Projects Reserve Fund 06.
Fiscal Year 2027/2028 has $250,500 in capital projects scheduled.
Revenue and Transfers
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Interest Income $18,226 $21,921 $4,500 $30,000 $6,000 $4,000 System Replacement Fees $148,615 $162,361 $169,800 $175,018 $187,200 $194,400 Allocate Impact Fees $6,526 $0 $0 $14,668 $0 $0
Interfund Transfer $0 $125,000 $100,000 $100,000 $550,000 $400,000 Interfund Transfer - Utlty
Entrprs Cap Proj Rsv $0 $250,000 $1,475,000 $250,000 $1,100,000 $0 Interfund Transfer - Drought
Reserve $0 $0 $2,000,000 $0 $2,000,000 $0
TOTAL $173,367 $559,282 $3,749,300 $569,686 $3,843,200 $598,400 Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Utility Systems $141,645 $295,958 $3,704,000 $765,104 $3,410,500 $235,500 Machinery & Equipment >$10k $0 $97,720 $0 $0 $0 $0
Capital Maintenance $0 $13,439 $15,000 $15,000 $15,000 $15,000 Depreciation Expense $89,223 $89,221 $100,000 $90,000 $95,000 $100,000 Fixed Assets Contra
Account $0 -$97,720 $0 $0 $0 $0
TOTAL $230,868 $398,618 $3,819,000 $870,104 $3,520,500 $350,500 Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Water Utility Capital Improvements Fund
Enterprise Fund 60 Department 4500
Water Utility Systems Capital Projects Detail
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Water Distribution Projects
(WA-0018) Upgrade SCADA
System Emergency Well to
Operational Well
$112,784 $5,737 $0 $0 $0 $0
(WA-0019) 1MG Well Water
Tank/Pump station &
Transmission Main
$0 $0 $3,250,000 $250,000 $3,000,000 $0
(WA-0020) Water System Inter
Tie Projects $10,611 $19,415 $30,000 $52,269 $0 $0
(WA-0022) Clay Valve Rebuild
at Finnell Rd and Yount, and
Finnell Rd and Yountville Cross
Rd
$6,523 $0 $0 $0 $0 $0
(WA-0023) Replacement Utility
Truck $0 $97,720 $0 $0 $0 $0
(WA-0024) Well Filter Media $0 $0 $50,000 $50,000 $0 $0 (WA-0026) Active Chlorine
Monitoring Equipment $0 $3,715 $0 $16,670 $0 $0
(WA-0027) Lateral Lead Testing
and Assessment $0 $140,000 $0 $0 $0 $0
(WA-0028) Chlorine Residual
Monitoring PRV's Finnell and
Town Hall
$0 $3,436 $0 $22,165 $0 $0
(WA-0029) Chemical Storage
Tank for Well $0 $0 $50,000 $50,000 $0 $0
(WA-2025) Water Meter
Replacement Program $0 $5,531 $0 $0 $0 $0
(WA-2026) Water Meter
Replacement Program $0 $0 $35,500 $35,500 $0 $0
(WA-3026) Main & Sewer
Lateral Replacement Program $0 $0 $250,000 $250,000 $0 $0 (WA-4025) Hydrant & Main
Flushing $0 $59,672 $0 $0 $0 $0
(WA-5025) Hydrant Repair &
Replacement Program $0 $11,543 $0 $0 $0 $0
(WA-6025) SCADA Maintenance $0 $13,439 $0 $0 $0 $0
(WA-0025) Chemical Storage
Tank for Well 500GAL $11,727 $46,909 $0 $0 $0 $0
(WA-5026) Hydrant Repair and
Replacement $0 $0 $38,500 $38,500 $0 $0
(WA-6026) SCADA Maintenance $0 $0 $15,000 $15,000 $0 $0 (WA-0030) Pump on Finnell -
Out of Town Connection $0 $0 $0 $0 $100,000 $0
(WA-0032) CalVet Out of Town
Water Meter Rebuild & New
Backflow
$0 $0 $0 $0 $100,000 $0
(WA-0033) CalVet Connection &
New Backflow $0 $0 $0 $0 $75,000 $0
(WA-0034) Water Distribution
GIS Map Update $0 $0 $0 $0 $50,000 $0
(WA-2027) Water Meter
Replacements $0 $0 $0 $0 $35,500 $0
(WA-3027) Main & Sewer
Lateral Replacement $0 $0 $0 $0 $50,000 $0
(WA-6027) SCADA Maintenance $0 $0 $0 $0 $15,000 $0
(WA-0031) Replace Silverado
Tr. Water Distribution Line $0 $0 $0 $0 $0 $150,000
(WA-2028) Water Meter
Replacements $0 $0 $0 $0 $0 $35,500
(WA-3028) Main & Sewer
Lateral Replacement $0 $0 $0 $0 $0 $50,000
(WA-6028) SCADA Maintenance $0 $0 $0 $0 $0 $15,000
WATER DISTRIBUTION
PROJECTS TOTAL $141,645 $407,117 $3,719,000 $780,104 $3,425,500 $250,500 2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
TOTAL $141,645 $407,117 $3,719,000 $780,104 $3,425,500 $250,500
SUMMARY OF FUND BALANCE ACTIVITY
WATER UTILITY CAPITAL IMPROVEMENTS
Water Fund 60 - Department 4500
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028
ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
BEGINNING FUND BALANCE $ 3,406,692 $ 3,349,191 $ 3,173,599 $ 3,509,855 $ 3,509,437 $ 7,082,137 Total Revenue $ 148,615 $ 162,361 $ 169,800 $ 175,018 $ 187,200 $ 194,400 Total Expenditures $ 230,868 $ 496,338 $ 3,819,000 $ 870,104 $ 3,520,500 $ 350,500 Total Non-Operating Revenue & Transfers $ 24,752 $ 396,921 $ 3,579,500 $ 394,668 $ 3,656,000 $ 404,000 Depreciable Capital Projects - 97,720 3,550,000 300,000 3,250,000 150,000 ENDING FUND BALANCE $ 3,349,191 $ 3,509,855 $ 6,653,899 $ 3,509,437 $ 7,082,137 $ 7,480,037 Net Change in Fund Balance (57,501) 160,664 3,480,300 (418) 3,572,700 397,900
FUND BALANCE ALLOCATIONS
Reserved for Emergency Capital
Replacements (5% of asset value) 140,392 140,817 140,392 152,521 315,021 322,521 Portion of Fund Balance applicable to Capital
Assets 2,807,844 2,816,343 6,357,844 3,050,411 6,300,411 6,450,411 Unreserved (Working Capital) 400,955 552,695 155,663 306,505 466,705 707,105 Total Fund Balance $ 3,349,191 $ 3,509,855 $ 6,653,899 $ 3,509,437 $ 7,082,137 $ 7,480,037 Powered by OpenGov
Department Overview
The Water Utility Operations Division supports the operation and maintenance of the Town’s water distribution system. The Town purchases water from the California Department of Veterans Affairs’ (CalVET) Rector Water Treatment Plant and under an emergency contract, the City of Napa’s Utility Department. Additionally, the Town produces water from a permitted Town groundwater well. The Water Division operates the water distribution system to deliver and meter potable drinking water to the Town’s residential, commercial, and public facilities water customers within the Town Limits along with thirty water customers located outside the Town Limits. The California Veterans Home in Yountville is owned and operated by CalVET who is responsible for the operations of its own water distribution system serving their campus.
The Water Operations Division is responsible for the regulatory compliance, operation, and maintenance of the Town’s water distribution system including:
Two points of connection to the CalVET’s water system
One point of connection to the City of Napa’s water system Yountville Municipal Water Well No. 1
10.7 miles of water distribution pipelines
837 service connections and meters
28 Town-owned backflow prevention devices
Biennial Budget Goals and Objectives
Complete and electronically distribute the 2026 Consumer Confidence Report that gives detailed information regarding the water supplied to all water customers.
Continue to utilize and expand use of the MobileMMS asset management program to improve efficiency and effectiveness across the department.
Continue to improve and enhance employee training and safety program, cross-training, and “job shadowing” within the Utility Operations Division.
Continue to utilize and increase use of GIS and Orion cellular water meter reading technologies to help improve efficiency and effectiveness.
Budget Insights
Utilize the Water Meter Replacement Program (WA-2027) to repair and maintain Town-owned water meters.
Other Agencies budget increased $13,000 in Fiscal Year 2026-2027 to account for Napa County Groundwater Fee assessment.
Utilize the Town's Municipal Well to offset costs of Napa water supply when Rector water is not available.
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 $339,869 $252,406 $309,239 $309,239 $328,500 $347,867 Salaries - Part Time $5,368 $5,511 $6,042 $6,042 $5,754 $6,042 Overtime $2,553 $889 $3,150 $3,150 $2,750 $2,750
Medicare & Fica $5,128 $3,830 $4,947 $4,947 $5,203 $5,506 Deferred Compensation $24,493 $17,428 $24,134 $24,134 $25,407 $26,653 Payment-In Lieu Health $1,991 $2,100 $2,100 $2,100 $2,400 $2,100 Health Insurance $53,308 $32,956 $55,568 $55,568 $52,870 $57,133 Dental Insurance $4,354 $2,753 $3,575 $3,575 $3,432 $3,501 Vision Insurance $836 $491 $1,105 $1,105 $1,105 $1,105
Life/Disability Insurance $3,462 $2,382 $2,641 $2,641 $2,809 $3,426 Tuition Reimbursement $0 $0 $162 $162 $522 $30
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Water Utility Operations & Distribution Division
Enterprise Fund 61 Department 4505
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Automobile Allowance $2,094 $2,010 $2,010 $2,010 $2,010 $2,010 Cell Phone Allowance $2,457 $1,652 $2,122 $2,122 $2,170 $2,122 Other Employee Reimbursement $875 $586 $1,554 $1,554 $1,554 $1,554 Technology Stipend $225 $288 $1,170 $1,170 $108 $1,170
Pers Employer Rate $39,650 $26,056 $31,901 $31,901 $33,643 $35,583 GASB 68 Pension Expense $23,653 $25,410 $0 $0 $0 $0
GASB 75 OPEB Expense -$398 -$4,216 $0 $0 $0 $0
Allocated PRSP- Payment to
Trust $16,269 $15,313 $14,409 $14,409 $9,269 $9,803
Allocated OPEB - Payment to
Trust $8,134 $6,126 $5,764 $5,764 $6,179 $6,535
Allocated Liability Insurance $20,067 $26,265 $28,093 $28,093 $28,069 $35,086 Allocated Wrkrs Comp
Insurance
$8,168 $10,407 $11,433 $11,433 $10,919 $12,011
TOTAL $562,555 $430,641 $511,119 $511,119 $524,673 $561,987 Supplies & Services
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Office Supplies $0 $32 $300 $300 $300 $300
Other Supplies & Materials $6,981 $11,199 $9,500 $9,500 $9,500 $9,500 Chemicals $0 $0 $30,000 $30,000 $30,000 $30,000
Postage & Printing $2,723 $3,349 $4,975 $4,975 $5,200 $5,400 Audit & Accounting
Services
$6,338 $4,000 $10,000 $10,000 $6,500 $7,000
Bank & Fiscal Agent Fees $19,297 $22,804 $17,500 $17,500 $19,000 $20,000 Other Agencies $8,746 $16,754 $18,500 $18,500 $33,500 $35,500 Facilities/Grounds Maintenance
$0 $1,397 $5,000 $5,000 $5,000 $5,000
Equipment Maintenance $1,839 $2,543 $37,840 $37,840 $13,000 $15,000 Vehicle Maintenance $3,491 $2,266 $2,500 $2,500 $2,500 $2,500 Allocated Facilities Costs $0 $0 $0 $0 $1,156 $2,215
Utilities - Gas & Electric $12,954 $21,586 $25,000 $25,000 $27,500 $30,000 Allocated IT Costs $5,677 $8,537 $9,970 $9,970 $9,355 $9,001 Conference & Travel $1,192 $1,470 $4,000 $4,000 $5,000 $5,000 Meetings & Training $5,250 $2,887 $4,000 $4,000 $5,000 $5,000 Dues & Subscriptions $1,534 $794 $2,500 $2,500 $4,000 $4,000 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 $33,845 $21,508 $121,500 $121,500 $143,450 $105,950 TOTAL $119,645 $134,061 $317,173 $317,173 $334,888 $307,185 Capital Outlay
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Machinery & Equipment <
$10k
$0 $4,611 $9,500 $9,500 $9,500 $9,500
TOTAL $0 $4,611 $9,500 $9,500 $9,500 $9,500
Total Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Water Utility
O&M
$682,200 $569,313 $837,792 $837,792 $869,061 $878,672
TOTAL $682,200 $569,313 $837,792 $837,792 $869,061 $878,672 Full-Time Staff Allocations
Water Operation & Maintenance Dept.
2023/2024 Actual 2024/2025 Actual 2025/2026 Actual 2026/2027 Proposed 2027/2028 Proposed Accounting Assistant 0.4 0.4 0 0 0
Accounting Technician I 0 0 0.4 0.4 0.4
Administrative Assistant II 0.1 0.1 0.1 0.1 0.1
Administrative Services Director 0.25 0.2 0.2 0.2 0.2
Code Compliance Officer 0.25 0 0 0 0
Deputy Public Works Director 0.05 0.05 0.05 0.05 0.05
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 0.025 0.025 0.025 0.025 0.025 Management Analyst II 0.1 0.1 0.1 0.1 0.1
Public Works Director 0.15 0.15 0.15 0.15 0.15
Town Manager 0.125 0.125 0.125 0.125 0.125
Utility Operator I, Water 0.7 0.7 0 0 0
Utility Operator I/II, Wastewater 0.2 0.2 0.2 0.2 0.2
Utility Operator II, Water 0 0 0.7 0.7 0.7
TOTAL 2.51 2.21 2.21 2.21 2.21
Performance Measures
The Town of Yountville uses performance measures to align departmental activities with the Town's FOCUS framework. The Water Operations & Distribution Department's responsibilities most directly support the following FOCUS values:
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Department Overview
The Town of Yountville has a long-term contract with the State of California Veterans Home to purchase water from Rector Reservoir located northeast of the Town limits along the Silverado Trail. Water purchase costs are accounted for in this department including Rector Reservoir water and City of Napa on a limited basis. The cost per acre foot varies with the amount of water purchased and Veterans Home costs to store and treat the water provided to the Town.
Biennial Budget Goals and Objectives
Evaluate and adapt water conservation community outreach based on available water supply.
Continue education and enforcement efforts regarding water conservation, including public outreach via social media as is appropriate.
Budget Insights
The largest expenditure in this budget, water purchases, is estimated to cost $950,000.
Department Expenditures
Personnel
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Salaries - Full Time $52,026 $38,664 $49,286 $49,286 $52,844 $55,377 Overtime $455 $70 $550 $550 $475 $475
Medicare & Fica $716 $544 $715 $715 $766 $803
Deferred Compensation $3,306 $2,445 $3,202 $3,202 $3,450 $3,627 Payment-In Lieu Health $300 $600 $600 $600 $600 $600
Health Insurance $5,920 $1,561 $5,077 $5,077 $4,777 $5,093 Dental Insurance $510 $212 $390 $390 $348 $355
Vision Insurance $132 $51 $150 $150 $150 $150
Life/Disability Insurance $465 $296 $430 $430 $374 $500 Automobile Allowance $360 $360 $360 $360 $360 $360
Cell Phone Allowance $296 $168 $288 $288 $288 $288
Other Employee Reimbursement $114 $38 $233 $233 $233 $233 Technology Stipend $0 $90 $180 $180 $90 $180
Pers Employer Rate $5,139 $2,709 $3,924 $3,924 $4,191 $4,430 Allocated PRSP- Payment to
Trust $2,334 $2,549 $2,288 $2,288 $1,479 $1,554
Allocated OPEB - Payment to
Trust $1,167 $1,020 $915 $915 $986 $1,036
Allocated Liability Insurance $2,281 $4,515 $4,718 $4,718 $4,547 $5,684 Allocated Wrkrs Comp
Insurance
$928 $1,789 $1,920 $1,920 $1,769 $1,946
TOTAL $76,449 $57,681 $75,226 $75,226 $77,727 $82,691
Supplies & Services
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Allocated Facilities Costs
$0 $0 $0 $0 $122 $234
Conservation Rebates $1,938 $0 $5,000 $5,000 $5,000 $5,000 Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Water Utility Purchases & Conservation Division
Enterprise Fund 61 Department 4507
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Allocated IT Costs $674 $1,136 $1,340 $1,340 $1,296 $1,247 TOTAL $2,612 $1,136 $6,340 $6,340 $6,418 $6,481
Water Purchases
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Water Purchase - Veterans Home
$688,875 $854,567 $850,000 $850,000 $950,000 $950,000
Water Purchase - City Of
Napa
$74,852 $167,470 $125,000 $125,000 $125,000 $125,000
TOTAL $763,727 $1,022,037 $975,000 $975,000 $1,075,000 $1,075,000 Total Expenditures
2023/2024 Actual 2024/2025 Actual 2025/2026 Adopted 2025/2026 Estimated 2026/2027 Proposed 2027/2028 Proposed Water Purchases $846,479 $1,084,219 $1,056,566 $1,056,566 $1,159,145 $1,164,172 TOTAL $846,479 $1,084,219 $1,056,566 $1,056,566 $1,159,145 $1,164,172 Full-Time Staff Allocations
Water Purchase & Conservation Dept.
2023/2024 Actual 2024/2025 Actual 2025/2026 Actual 2026/2027 Proposed 2027/2028 Proposed Deputy Public Works Director 0.05 0.05 0.05 0.05 0.05
Public Works Director 0.1 0.1 0.1 0.1 0.1
Utility Operator I, Water 0.15 0.15 0 0 0
Utility Operator II, Water 0 0 0.15 0.15 0.15
TOTAL 0.3 0.3 0.3 0.3 0.3
Performance Measures
The Town of Yountville uses performance measures to align departmental activities with the Town's FOCUS framework. The Water Purchases & Conservation Department's responsibilities most directly support the following FOCUS values:
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Department Overview
In Fiscal Year 2022/2023, Town Council approved Resolution 22-4155 creating the new Water and Wastewater Utility Enterprise Capital Projects Restricted Fund. The use of this fund will be restricted to funding utility capital projects and repayment of utility capital project related debt service. This fund may not be used to pay for annual operating expenses for the Water and Wastewater Utility Enterprise Funds.
As a part of its periodic five-year phased utility rate review process, the Town Council may allocate and transfer funds from the General Fund and Water and Wastewater Utility Enterprise Capital Projects Restricted Fund for the purposes of paying off debt or to pay for planned enterprise fund capital projects identified in the next five years of planned capital projects thereby reducing impact to ratepayers.
Biennial Budget Goals and Objectives
Monitor current and upcoming utility capital projects and evaluate potential use of these funds.
Budget Insights
The planned utilization of this reserve for the 1 Million Gallon Water Storage Tank Project (WA-0020) was only partially used in the current fiscal year. The remaining amount needed was moved into Fiscal Year 2026/2027 along with anticipated project costs.
Revenue & Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Revenues
Interest Income $59,070 $63,188 $15,000 $20,000 $5,000 $2,500 REVENUES TOTAL $59,070 $63,188 $15,000 $20,000 $5,000 $2,500 Expenses $0 $250,000 $1,475,000 $250,000 $1,100,000 $0
REVENUES LESS
EXPENSES $59,070 -$186,812 -$1,460,000 -$230,000 -$1,095,000 $2,500
SUMMARY OF FUND BALANCE ACTIVITY
Utility Enterprise Capital Projects Reserve Fund
Fund 06
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028
ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
BEGINNING FUND BALANCE $ 1,677,172 $ 1,736,242 $ 1,531,242 $ 1,549,430 $ 1,319,430 $ 224,430 $ 59,070 $ 63,188 $ 15,000 $ 20,000 $ 5,000 $ 2,500
$ - $ (250,000) $ (1,475,000) $ (250,000) $ (1,100,000) $ - Total Revenue
Total Transfers In(Out)
ENDING FUND BALANCE $ 1,736,242 $ 1,549,430 $ 71,242 $ 1,319,430 $ 224,430 $ 226,930 Powered by OpenGov
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Utility Enterprise Capital Projects Restricted Fund
Fund 06