Attachment 2 - Proposed Biennial Budget for FYs 26-27 and 27-28

BIENNIAL
BUDGET
Fiscal Years
2026/2027 and 2027/2028

PROPOSED

Town of Yountville
Biennial Budget for Fiscal Years 2026/2027 and 2027/2028 Table of Contents

INTRODUCTION
Town Manager’s Budget Message....................................................................... 7 Town Vision and Mission ..................................................................................... 8 GFOA Distinguished Budget Presentation Award................................................ 9 Community Summary and Profile...................................................................... 10 What is a Budget? .............................................................................................. 16 Basis of Accounting............................................................................................ 17

BUDGET OVERVIEW
Budget Summaries
Total Expenditure Budget Summary.................................................................. 19 Estimated Fund Balance Analysis....................................................................... 21 Budget Development Process Overview ........................................................... 22 Influence of Planning Processes on the Annual Budget.................................... 23 Key Budget Parameters and Key Assumptions ................................................. 27 General Fund Overview .................................................................................... 29 General Fund Revenues..................................................................................... 29 General Fund Primary Revenue History ............................................................ 30 General Fund – Fund Balance Allocations ........................................................ 30 General Fund Expenditures ............................................................................... 31 General Fund Expenditure Summary by Category ........................................... 31 General Fund Department Expenditure by Category ........................................ 32 All Funds Departments Expenditure Summary ................................................. 35 Organizational Information
Principal Officials................................................................................................ 38 Board, Committee & Commission Members..................................................... 39 Organizational Chart.......................................................................................... 41 Service Delivery Summary ................................................................................. 41 Aggregate Department Personnel Allocations.................................................. 43 Salary and Benefits Snapshot............................................................................. 44 Total Salary and Benefit Costs by Department.................................................. 45 Monthly Salary Schedule ................................................................................... 47 Town Fiscal Policies
Budget Adoption Resolution.............................................................................. 49 Financial Policies................................................................................................ 51 Investment Policy............................................................................................... 52 Use of Long-Term Debt Policy & Legal Debt Margin ......................................... 55 OPEB Funding Policy Resolution ........................................................................ 57 OPEB Trust Investment Policy............................................................................ 58 Fund Balance Policy ........................................................................................... 61 Utility Enterprise Fund Rate Philosophy............................................................ 63 Use of Drought Water Reserve Bank Policy....................................................... 64 Town of Yountville
Biennial Budget for Fiscal Years 2026/2027 and 2027/2028 Table of Contents
Use of Water & Wastewater Capital Projects Restricted Policy........................ 65 Appropriations (Gann) Limit Calculation ........................................................... 66

GENERAL GOVERNMENT
General Fund Overview ..................................................................................... 67 Town Council/Mayor (1001).............................................................................. 72 Non-Departmental (1010) ................................................................................. 74 Information Technology & Communications (1011) ......................................... 75 Community Promotion & Programs (1015)....................................................... 77 Town Manager’s Office (1101) .......................................................................... 79 Administrative Services - Finance & HR (1102) ................................................. 82 Risk Management (1103)................................................................................... 85 Town Attorney (1105)........................................................................................ 87 Town Clerk & Communications (1110).............................................................. 88

PLANNING & BUILDING
Planning & Building (2115) ................................................................................ 91

PUBLIC SAFETY
Public Safety – Law Enforcement Services (3200)............................................. 95 Public Safety – Fire & Emergency Medical Services (3201)............................... 96

PUBLIC WORKS
Administration & Engineering (4301)................................................................ 97 Streets Maintenance (4305) ............................................................................ 101 Parks Maintenance (4320)............................................................................... 104 Facilities Maintenance (4325).......................................................................... 107

PARKS & RECREATION
Administration & Services (5405).................................................................... 110 Day Camp Programs (5406) ............................................................................. 114 Community Center Operations (5408) ............................................................ 117 Leisure Programs (5410).................................................................................. 120 Sports Programs (5412) ................................................................................... 123 Community Events & Programs (5413) ........................................................... 125 Yountville Arts Programs (5415)...................................................................... 128

TRUST ACTIVITY & RESERVES
OPEB – Other Post Employment Benefits (02-1900)....................................... 131 PERS Unfunded Actuarially Accrued Liability (03-2000).................................. 133 Emergency Reserve Fund (04) ......................................................................... 135 Unanticipated Tourism Revenue Deficit Reserve Fund (05)............................ 136 Utility Enterprise Capital Projects Restricted Fund (06).................................. 137 General Fund Reserve Fund (07) ..................................................................... 138 Town of Yountville
Biennial Budget for Fiscal Years 2026/2027 and 2027/2028 Table of Contents

WATER UTILITY ENTERPRISE
Water Utility Enterprise Fund Descriptions..................................................... 139 Water Funds Summary .................................................................................... 139 Water Expenditure Summary by Category ...................................................... 140 Water Utility Operating Revenue (61)............................................................. 140 Water Utility Operating Fund Summary (61)................................................... 141 Water Drought Reserve Fund (57-4507) ......................................................... 142 Water Connection Impact Fee Fund (58)......................................................... 143 Water Utility Capital Improvements Fund (60-4500)...................................... 144 Water Utility Operations & Distribution (61-4505)......................................... 147 Water Utility Purchases & Conservation (61-4507)......................................... 150

WASTEWATER UTILITY ENTERPRISE
Wastewater Utility Enterprise Fund Descriptions ........................................... 152 Wastewater Funds Summary........................................................................... 152 Wastewater Expenditure Summary by Category............................................. 153 Wastewater Utility Operating Revenue (62) ................................................... 153 Wastewater Utility Operating Fund Summary (62) ......................................... 154 Wastewater Utility Collection System Operations (62-4510) ......................... 155 Wastewater Treatment Operations (62-4515)................................................ 158 Wastewater Treatment Capital Recovery Fund (63-4518).............................. 161 Wastewater Collection Capital Improvement Fund (64-4519) ....................... 165 Sewer Connection Impact Fee Fund (65)......................................................... 168

SPECIAL REVENUE FUNDS
State Gas Tax Fund (20-4305 & 20-6000)........................................................ 168 Public Educational and Government Access Fund (21-1012).......................... 171 Public Art Program Fee Fund (23-5414) .......................................................... 173 Housing Grant Fund (24-1500) ........................................................................ 175 Measure U Transportation Improvement Fund (25-6000).............................. 177 Road Maintenance and Rehabilitation Act (SB1) Fund (26-6000)................... 179 Measure U Equivalent Fund (27-6000)............................................................ 181 Fire Emergency Services Fund (28-3201)......................................................... 183 Upper Valley Disposal Service Franchise Fees (29-1016) ............................... 184 CASp Certification and Training Fund (30)....................................................... 185 Housing Opportunity Program (70-1500)........................................................ 187 Measure S Affordable and Workforce Housing Fund (71-1600)..................... 189 Measure A Maintenance Fund (75-4330)........................................................ 191 Tallent Lane Private Road Benefit District Fund (95-4305) ............................. 193 Mesa Court Drainage Benefit District Fund (96-4305) .................................... 194

CUSTODIAL FUND
Tourism Improvement District Assessment Fund (22-1015)........................... 195

DEBT SERVICE FUNDS
2017 Lease Revenue Bond Debt Service Fund (54-7000)................................ 197 2020 Direct Placement Financing Debt Service Fund (55-7000)..................... 199 Town of Yountville
Biennial Budget for Fiscal Years 2026/2027 and 2027/2028 Table of Contents

IMPACT FEE FUNDS
Impact Fee Funds............................................................................................. 201

CAPITAL PROJECTS FUNDS
Capital Projects Fund (50-6000) ...................................................................... 204 Facilities, Repair and Replacement Fund (81-6000)........................................ 208 Fleet, Tools and Equipment Repair and Replacement Fund (82-6000)........... 211

CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Program ........................................................................ 214

ADDITIONAL BUDGET INFORMATION
Glossary of Budget Terms................................................................................ 228 Fund Descriptions............................................................................................ 230 Financial Forecast ............................................................................................ 233 Ken MacNab, Interim Town Manager
Email: [email protected]
707-944-8851
May 19, 2026
Honorable Mayor and Town Council Members:

Your town staff are pleased to present the proposed Biennial Budget for Fiscal Years 2026/2027 and 2027/2028. This budget was developed with Town Council guidance, the understanding of the Town’s Vision and Mission Statements, and the goals established by the Town Council at the April 29, 2025 goal setting workshop.

The Town's Mission Statement is: The Town of Yountville is a Forward-thinking agency with an Open-minded workforce that is Committed to Yountville and Unified with the community in delivering Sustainable results.

The Town maintains financial health through responsible fiscal policies and procedures that maximize economic opportunities, while managing expenses and ensuring prudent reserves. The budget supports improvements to customer service; implements service delivery metrics; accommodates projects included in the Capital Improvement Program (CIP); and helps sustain our experienced and talented workforce. The five departments - Public Works, Park & Recreation, Planning & Building, Communications & Clerk, and Administrative Services - effectively manage day to day operations to ensure high quality service to the Yountville community. I want to thank Aaron, Celia, Hilary, John, and Samantha for their commitment to Yountville and their teams for their efforts in preparing this budget.

Both fiscal years shown in the two-year budget are balanced. The total expenditures for all funds in Fiscal Year 2026/2027 is $37.4 million. The data in the budget summaries section provides more information about the Town’s projected revenues and expenditures.

The Town's dedicated staff works hard to implement the goals established by the Mayor and Town Council to ensure that Yountville remains a unique and vibrant community which offers our residents and visitors a truly exceptional experience with small town charm.

Respectfully submitted,
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Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Town Manager's Budget Message
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Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Mission & Vision
8 The Government Finance Officers Association (GFOA) grants the Distinguished Budget Presentation Award to entities that produce very high-quality budget documents.

The Town of Yountville can proudly say that the Finance Department has produced a budget document that has received this prestigious award for the last 16 consecutive years. Continuing to receive the award is a consistent goal when crafting teach budget.

Click here to visit the GFOA's web page regarding the Distinguished Budget Presentation Award for more information.

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Town of Yountville Biennial Budget Fiscal Years 2026/2027/and 2027/2028 Government Finance Officers Association
Distinguished Budget Presentation Award
9 About Yountville
The Town of Yountville (population 2,567 per Department of Finance, 1/1/2026) is located in the heart of the beautiful Napa Valley wine country. The Town is less than one square mile, bordered by Oakville to the north and the City of Napa to the south. Residents and visitors alike enjoy the small-town lifestyle coupled with the sophisticated ambiance of premium restaurants, hotels and inns, spas, theater, museum, and a 9-hole public golf course. Yountville is also proud to be home to the Veterans Home of California, a historic community of and for veterans dating back to the 1880’s.

In 1999, the agriculture around Yountville was approved an American Viticultural Area (AVA), a unique area for growing grapes. Its boundaries were primarily established by those of the other existing or proposed AVA’s in the large Napa Valley AVA-Oak Knoll District on the south, Oakville on the North, Stags Leap District on the east and Mount Veeder on the west. The Yountville AVA is warmer than the Carneros AVA, but cooler than areas to its west and north. The area encompasses about 8,260 acres, of which half is planted with vineyards. The dominant varietal is Chardonnay, especially in the cooler vineyards. Other varietals that grow well include Merlot, Cabernet Franc and Cabernet Sauvignon in the AVA’s northern portion.

The Town of Yountville, renowned for its world-class restaurants and award-winning chefs, has earned the unofficial title of the Culinary Capital of the Napa Valley. In fact, Yountville is considered by many food critics to be home to some of the finest restaurants in the world.

Located within walking distance are well appointed hotels, small luxury inns, premium wineries, activities, and shopping. Yountville is also the home to the French Laundry, a Michelin 3-star restaurant, and boasts numerous other Michelin star rated restaurants. Yountville was named by Expedia as the fifth Most Beautiful Small Town in the US, received recognition by USA Today as the fourth rated small town food scene, and was named as the second most “Splurge Worthy Destination” by Saveur Magazine. Clearly Yountville continues to be one of the most desirable small communities to live, work, and play in Northern California.

A Brief History of Yountville
In the early 1800s, the land that is now Yountville was under Mexican ownership. In 1836, George Yount received an 11,887-acre land grant from the Mexican government, spanning from Yountville to just south of St. Helena and across the Napa Valley. Yount became the first permanent Euro-American settler in the region and planted the first grapevines in the valley. He named his land Caymus Rancho, after a local Native American tribe. By the early 1850s, he had established a six-block village with a public square, naming it Yountville.

Just south of Yount’s property was Rancho de Napa, land granted to Salvador Vallejo two years after Yount received his own grant.

Following the Bear Flag Revolt of 1847, Vallejo began selling portions of his land to pioneers, who built homes and businesses. They initially named their community Sebastopol to differentiate it from Yountville. For a time, both Yountville and Sebastopol existed separately, each with its own post office. However, after Yount’s passing, Sebastopol was renamed Yountville in 1867, uniting the two settlements under one name.

Railroads and the Growth of Yountville
By 1868, the arrival of railroad service reshaped the town. It attracted newcomers, including Gottlieb Groezinger, who purchased 20 acres of land in 1870. By 1874, he had constructed a winery, barrel room, and distillery—operating as a winery until 1955.

The Veterans Home of California
In 1880, Col. J.J. Lyon proposed building a veterans home in California. After evaluating 27 locations, a committee selected Yountville. On October 24, 1882, the Veterans Home at Yountville was founded with the purchase of 910 acres of farmland. The first structure, the 1883 administration building, was completed soon after.

Initially owned by a nonprofit organization, the home received funding from state and federal governments. However, in 1896, the federal government discontinued financial allowances to privately run soldiers' homes. To secure funding, the Veterans Home Association sold the property to the State of California for a single $20 gold piece. At the time, the home included 55 buildings, farmland, a dairy herd, hog farm, and chicken ranch.

As the Veterans Home grew, so did Yountville’s population and businesses. However, the town faced economic hardship during Prohibition and the Great Depression. Many wineries shuttered, leaving only those specializing in inexpensive or sacramental wines. Surviving businesses largely catered to Veterans Home residents, including bars, taxi services, and brothels.

Incorporation and Transformation
Seeking improved infrastructure, the Yountville Improvement Club (later the Chamber of Commerce) campaigned for incorporation.

Initially, in the early 1960s, the vote failed, as many feared losing the town's small character. However, another effort led to Yountville officially becoming a city on February 4, 1965, with 477 votes in favor and 459 against—a narrow 18-vote margin. In 1966, locals Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Community Summary and Profile
10 purchased the 22-acre Groezinger Winery Estate (now The Estate Yountville) for $150,000. While advised to demolish the buildings for resale, they instead transformed them into Vintage 1870, a thriving retail and cultural hub.

Culinary Evolution and the Birth of the French Laundry
In 1967, Don and Sally Schmitt moved to Yountville, managing Vintage 1870. Sally soon took over a hamburger shop, transforming it into the Vintage Café, introducing the Napa Valley’s first espresso machine. The café became a beloved local gathering spot.

Later, Sally founded the Chutney Kitchen, a farm-to-table restaurant. Its once-a-month reservation-only dinners became town favorites.

Sally’s friendship with Frances Solis, owner of a local Mexican restaurant, enriched her cooking, leading to collaborative culinary experiments and bold new flavors.

In 1978, the Schmitts founded the French Laundry in a vacant historic building that once housed a French steam laundry business. Sally prioritized fresh, simple ingredients, setting a standard that influenced California cuisine and solidified Napa Valley’s culinary reputation.

Thomas Keller purchased the French Laundry from the Schmitts in 1994.

Community and Change
Post-war developments led to new infrastructure and schools, including Yountville Elementary School, built in 1951 next to the former schoolhouse (now Town Hall). However, as the population changed, the school closed in 2020, marking a shift in Yountville’s demographic and priorities. In 2024, the Town of Yountville purchased the 6.8-acre former elementary school site, repurposing it as The Commons, a civic and community space.

Key Economic Factors
Yountville’s economic base is supported mainly by tourism generated revenue in the form of Transient Occupancy Tax and sales tax, followed by property tax. These three revenue sources represent 87% of General Fund revenue and of this, 57% is derived from Transient Occupancy Tax, making the Town highly reliant on tourism. Yountville has 453 hotel and inn rooms with an average room rate of $646 (March 2026) and the strong room rate is the leading factor in this important revenue source. Approximately 12% of the Town’s General Fund is generated from sales tax revenue of which 70% (Dec. 2025) is from restaurants. Yountville boasts just over 1,600 restaurant seats which is extraordinary for a community of 2,567 residents.

Yountville’s remaining business community is comprised of a number of wine-tasting rooms, small and boutique retail shopping venues, one grocery store, and one gas station. Yountville has a limited business to business commercial sector, very limited furniture and appliances, and no hardline retail such as hardware and auto dealerships. These economic factors paired with the Town’s debt, budget, and reserves contribute to Yountville’s stable S&P Ratings of ‘AA’ Town ICR Rating and ‘AA-’ Bond Ratings.

Top 25 Yountville Sales and Use Tax Generators
as of December 2025
(in alphabetical order)
Ad Hoc Restaurant - Bardessono Inn and Spa
Bistro Jeanty - Bottega Restaurant
Bouchon Restaurant - Ciccio
Estate Yountville Hotel Villagio - Handwritten Wines
Hotel Yountville - JCB Tasting Salon
Jessup Cellars - La Calenda
Maisonry Napa Valley - North Block Hotel
Pancha's - R&D Kitchen - Ranch Market Too
Regiis Ova Caviar & Champagne Lounge
Restoration Hardware - Somerston Wine
Stewart Cellars - Stryker Sales
The French Laundry - V Wine Cellar
Vintners Golf Club
11 Key Community Events and Activities
Yountville hosts the Yountville International Short Film Festival in February.

Art, Sip, and Stroll (May) enjoy Yountville’s public art walk and local artists, while sipping Yountville appellation wines.

Mardi Gras, a local community parade and festival (February).

Napa Valley Film Festival (November) the ultimate celebration of film, food, and wine.

Cabernet Season heats up (January – February) pairing the town’s top toques with hospitality values across the board.

The Annual Residents’ Bash (August) is an event for Yountville residents to celebrate our terrific town.

Movies in the Park, sponsored by the Town of Yountville.

Music in the Park sponsored by the Town of Yountville.

Hosts Shred-It, Town Cleanup, and Town-wide Yard Sale days for the community in April and May.

Annual Pride Celebration in June.

Emergency Preparedness Workshops and events throughout
the year.

Community cookouts with Town Council and partners. (SpringSummer).

Points of Interest
Balloon Excursions - Napa Valley Aloft and Napa Valley
Balloons
Biking Tours
Steve Roger's Gallery at the Community Center
Ma(i)sonry
Napa Valley Museum
Napa Valley River Ecological Reserve
Shopping
Spas - Villagio Inn & Spa | Bardessono Spa Hotel | North Block Hotel | Hotel Yountville
Veterans Home
Vintners Golf Club
Visit Napa Valley
Winery Gardens/Art: French Laundry Garden Organic Gardens on Washington Street - open to the public
Yountville Chamber of Commerce
Yountville Community Center (Yountville Events)
Yountville Public Art Walk
12 Additional Community Information
Incorporated: February 4, 1965
Population Profile
Population: 2,567 (Department of Finance 1/1/2026)
Racial Makeup:

70.0% White

16.8% Hispanic of Latino

4.3% African American

2.7% Asian

0.3% Native American

5.9% from Other Races
Additional Demographics:

Median Age is 65.3 years old.

50.8% of population is 65 years of age or older.

3.8% of households have children under 18.

59.1% of households are non-family households.

Area: 1.53 square miles (3.96 km²)
Elevation: 98 Feet
Location: 38°24°11°N 122°21°44°W / 38.40306°N 122.36222°W (38.403011- 122.362285)
Miles of Water Distribution Pipes: 10.7 Miles
Miles of Sewer Pipes: 9.5 Miles
Center Line Miles of Streets Maintained: 8.45 Miles
Gallons of Water Distributed: 454 Acre Feet
Climate: Yearly average temperature: 58.1° Fahrenheit
Number of Trees: 481
National Register of Historic Places
Charles Rovegno House (Ma(i)sonry)
French Laundry
Groezinger Wine Cellars
John Lee Webber House (Lavendar Inn)
Veterans Home of California Chapel Yountville Grammar School (Town Hall)
California Historical Landmarks
Veterans Home of California
Grave of George C. Yount
Community Facilities
Town Hall
Community Hall
Community Center
Yountville Commons
Corporation Yard
Pump Station
11 Parks
Household Information: 1,372 housing units (1,068 households excluding Veterans Home)
Police Services: Napa County Sheriff's Office
Fire and Emergency Services: Napa County/CalFire
13 14
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15 The Town of Yountville Budget is a multi-faceted document that not only focuses on estimated revenues and planned expenditures for the fiscal year, but also discusses Town fiscal policies, provides a snapshot of the Town's fiscal health, and shares stories of the Town and individual departments. Town staff strives to create a budget that is comprehensive, understandable, and easily accessible to all users.

Below is a list of the Town of Yountville's primary budget objectives.

The budget is a planning document that highlights the Town Council's and vision and community priorities for the upcoming fiscal year. It presents the Town's goals regarding both the maintenance and expansion of public infrastructure as well as the plan to use taxpayer dollars and other revenue sources for the daily operations of the Town.

The budget is a communications vehicle that shares the Town's story as well as individual department stories, accomplishments, goals, and objectives. Sharing these stories helps users better understand the decisions behind the allocation of Town resources.

The budget is a measurement device that establishes benchmarks used to review the Town's operating performance throughout the year.

The Town's monthly financial reports and periodic budget reviews ensure that Town staff is carrying out the Town Council's priorities for the fiscal year.

The budget is a financial planning aid for future fiscal years by using tools such as the Five-Year Capital Project Program and Financial Forecast to identify future trends and necessary future expenditures that will require significant financial resources.

The budget is a policy document that shares a summary of the Town's most important policies such as the Financial Policy, Investment Policy, and Use of Long-Term Debt Policy.

Visit this page to see more information regarding Key Budget Parameters and Assumptions used in the creation of the Town's budget.

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Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 What Is a Budget?
16 The Governmental Accounting Standards Board (GASB) is the organization that determines the generally accepted accounting principles (GAAP) for governmental entities. GASB provides guidance on how municipalities should account for all financial transactions.

The Town of Yountville's accounting system is organized and operated on the basis of funds. A fund is an accounting entity with a selfbalancing set of accounts that records cash and other financial resources, liabilities (obligations), and residual equities (or fund balances and changes therein). Funds are established for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations.

Governmental Accounting (or Fund Accounting) uses three broad categories of funds: governmental, proprietary, and custodial.

Governmental funds include activities usually associated with a typical state or local government’s operation (i.e. public safety, general governmental activities).

Proprietary funds are used in governments to account for activities that are operated primarily through user fees, similar to the private sector (i.e. utilities).

Custodial funds are used to report assets held in a trustee or custodial capacity for others and therefore cannot be used to support the government’s own programs.

The Town's funds are categorized as follows:

You can find a more detailed list of individual funds on our Funds Descriptions Page.

Different basis of accounting are used for each fund category. There are three different basis of accounting, two of which are used in Governmental Accounting.

Cash Basis of Accounting (not used in Governmental Accounting) Revenues and expenses are recorded solely based on when money changes hands. A revenue is recorded when funds are received and an expense is recorded when funds are spent.

Full-Accrual Basis of Accounting (applicable to Proprietary Funds and Custodial Funds) Revenues and expenditures are not recorded based on the timing of when funds are received or spent, but based on what period payments are applicable to. Revenues are recorded when they are earned and expenditures are recorded when they are incurred.

When reviewing a full-accrual basis annual financial statement, the user has a clearer picture of the entity's financial position as it shows 12 months worth of revenues and expenditures, regardless of when cash exchanged hands.

Modified-Accrual Basis of Accounting (applicable to Governmental Funds) Modified-Accrual Basis of Accounting is a combination of cash-basis and full-accrual basis.

Expenditures are accounted for the same way as full-accrual, but revenues are measured slightly differently.

Under the modified-accrual basis of accounting, revenues are recorded when they are both measurable and available.

The difference between how Governmental Funds are accounted for (modified-accrual) and Proprietary and Custodial Funds are accounted for (full-accrual) results in a different measurement focus. Under modified-accrual, Governmental Funds financial statements are presented on a current financial resources basis and only include current assets and current obligations (liabilities). Whereas Proprietary and Custodial Funds are presented on a more long-term economic resources basis and include current assets, current liabilities, non-current assets, and non-current liabilities. Because the Town's Propriety Funds (Water and Wastewater Funds) obtain most revenues from services as opposed to taxes and fees, their financial statements resemble the statements of a private-sector entity.

Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Basis of Accounting
17 The Town's Annual Comprehensive Report includes individual fund statements for each of the Town's funds. These individual statements are either full-accrual or modified-accrual, depending on the fund type as discussed above. Due to GASB Pronouncement 34 issued in 1999, not only are all Town funds reported as a collection of separate operating entities in their individual fund statements, but the Town also presents a government-wide statement that offers a picture of the Town as an integrated financial reporting unit. This statement can also be found in the Town's Annual Comprehensive Financial Report and includes all funds reported on a full-accrual basis. This government-wide statement offers a long-term perspective on the Town's financial position including all funds while individual Governmental Fund statements offer a short-term perspective on the individual funds' financial positions.

When the Town budget is prepared, a budgetary basis is used. A budgetary basis focuses more on cash requirements for the year and at times will look different than GAAP financial statements. A couple of examples include:

Debt Service Expenditures - within a fiscal year, both principal and interest payments are paid, and as such the budget for Proprietary Funds includes payment for both principal and interest payment. Under a full-accrual basis, usually only interest would be reported. This causes a difference between the Town budget and fund statement amounts.

Capital Project Expenditures - As projects are planned to be completed and paid for within a fiscal year, the Town budget includes total costs of these projects. Governmental Funds report capital outlay as total expenditures, however the government wide statements allocated these costs over their estimated useful lives as a depreciation expense. This causes a difference between the Town budget and fund statement amounts.

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18 Total Expenditure Budget Summary
2026/2027 Proposed
Capital Projects Fund $4,885,104
Debt Service $897,596
General Fund $14,646,787
Reserves $1,149,478
Special Revenue $2,097,830
Water Utility Enterprise $5,548,706
Wastewater Utility Enterprise $7,945,177
TOTAL $37,170,678
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Total Expenditure Budget Summary
19 $37,170,678.00
Expenses in 2027
General Fund
Other
Special Revenue
Capital Projects Fun...

Water Utility Enterp...

Wastewater Utility E...

Total Expenditure Budget Detail
2026/2027 Proposed
Capital Projects Fund
Capital Projects Fund $4,175,104
Facilities, Repair and Replacement Fund $460,000
Fleet, Tools and Equipment Repair and Replacement Fund $250,000 CAPITAL PROJECTS FUND TOTAL $4,885,104
Debt Service
2017 Lease Revenue Bond Debt Service Fund $543,819
2020 Lease Financing $353,777
DEBT SERVICE TOTAL $897,596
General Fund
General Fund $14,646,787
GENERAL FUND TOTAL $14,646,787
Reserves
OPEB (Retiree Benefits) $431,035
PERS Unfunded Actuarially Accrued Liability $718,443
RESERVES TOTAL $1,149,478
Special Revenue
State Gas Tax Fund $150,000
Public Educational and Government Access Fund $16,000
Public Art Program Fee Fund $38,500
Housing Grant Fund $100,000
Measure T Transportation Improvement Fund $750,000
Road Maintenance and Rehabilitation Act (SB1) Fund $70,000 Measure T Equivalent Fund (MTE) $40,000
Upper Valley Disposal Service Franchise Fees $42,933
Housing Opportunity Program $82,156
Measure S Affordable Housing $700,000
Measure A Maintenance Fund $108,241
SPECIAL REVENUE TOTAL $2,097,830
Water Utility Enterprise
Water Utility Capital Improvements Fund $3,520,500
Water Utility Operations $2,028,206
WATER UTILITY ENTERPRISE TOTAL $5,548,706
Wastewater Utility Enterprise
Total Exp Budget Pie
Chart
Data Updated May 12, 2026, 10:23
PM
20 2026/2027 Proposed
Wastewater Utility Operations $2,682,846
Wastewater Treatment Capital Recovery Fund $4,805,331
Wastewater Collection Capital Improvement Fund $457,000 WASTEWATER UTILITY ENTERPRISE TOTAL $7,945,177
TOTAL $37,170,678
Estimated Fund Balance Analysis - All Funds
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21 The Town of Yountville's budget process begins each year in early winter and results in a proposed budget to be approved by the Town Council by one of the June Town Council Meetings. The following is an outline of each budget phase.

December - February - Budget Planning Phase
The Finance Team partners with Human Resources to develop projections for salaries, benefits, personnel cost allocations, health insurance premiums and pension costs for the upcoming fiscal year.

The Finance Team forecasts expected revenues and major
General Fund expenditures.

Departments submit operating budget requests which include part-time salary needs, new equipment requests and
information technology (IT) requests. Routine planning
processes are provided by input from the Influence of Planning Process on the Operating Budget summary table.

Budget narratives are updated to reflect the story of each department.

Budget Preview - at the first Town Council meeting in February, key budget items are presented to the Town Council by the Town Manager and Administrative Services Director. This provides an overview of information that will be used to develop the budget and prompts feedback and direction from the Town Council. This timely and transparent financial report helps shape the budget process and control costs by guiding policy and spending decisions and provides an opportunity for the Town Council to discuss potential budget requests.

April - Budget Review Phase
Special Meeting Budget Workshop #1: The following departments present their proposed budgets to the Town Council, answer questions and receive feedback at this meeting.

General Government: Town Council/Mayor, Non-Departmental, Information Technology & Communications, Community Promotions & Programs, Town Manager's Office, Finance & Human Resources, Risk Management, Town Attorney, Town Clerk & Communications, Other Post-Employment Benefits Fund, PERS Unfunded Actuarily Accrued Liability Fund, Emergency Reserve Fund, Revenue Stabilization Reserve Fund, and Public Safety.

Planning and Building
Parks and Recreation
Non-Capital Project related Special Revenue Funds
Custodial Fund
Debt Service Funds
Impact Fee Funds
Special Meeting Budget Workshop #2: Remaining departments as outlined below present proposed budgets to the Town Council, answer questions and receive feedback at this meeting.

Water Utility Enterprise Funds
Wastewater Utility Enterprise Funds
Capital Projects related Special Revenue Funds
Capital Improvement Projects Fund
Repair and Replacement Funds
May - June - Final Budget Adoption Phase
The Town Council reviews and adopts the final version of the proposed budget.

The Adopted Online Budget Book is published and available on the Town's website. A physical public copy is also available in the Town Council Chambers and at the Yountville Community Center.

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Town of Yountville Biennial Budget for Fiscal Years 2026/2027 and 2027/2028 Budget Development Process Overview
22 The Town utilizes several planning processes that affect the development of the operating budget. Effective planning processes assist that Town in assessing the financial implications of current and proposed policies, programs and assumptions. An effective plan illustrates the likely outcomes of particular courses of action.

Name of Plan: General Government Long-Range Financial Forecast Type of Planning Process Description of Planning Process Budget Impact Five-year plan to facilitate long-term
financial planning.

Forecast of revenues, expenditures, service
levels and staffing needs.

Allows for priority allocation of resources &
expenditure control.

Name of Plan: Strategic Plan
Type of Planning Process Description of Planning Process Budget Impact Five-year plan that involves the
development and prioritization of strategic
goals along with measurable strategies and
objectives.

Town Council identification of critical
success factors necessary for the Town to
operate at its best.

Ensure that projects, programs and
services are aligned with the Strategic
Plan's set goals and outcomes.

Name of Plan: Computer Replacement
Type of Planning Process Description of Planning Process Budget Impact Three-year plan of the replacement of
computers and other technology items.

Development of replacement intervals
based on equipment age, usage and
lifetime repair costs.

Timing and sizing of replacement &
technology upgrade costs.

Name of Plan: Capital Improvements Plan (Fund 50)
Type of Planning Process Description of Planning Process Budget Impact Five-year plan of major infrastructure
development and improvements.

Town Council identification of projects;
prioritizing; costing; timing; financing and
project management.

Predictable funding/reserve levels, longterm financial planning.

Name of Plan: Facilities Repair & Replacement (Fund 81) Type of Planning Process Description of Planning Process Budget Impact Five-year plan by facility and maintenance
activity or project.

The prioritization of departmental requests
for projects and schedule & funding of
maintenance requirements.

Stability of General Fund & capital reserves.

Name of Plan: Fleet, Tools, Equipment Repair & Replacement (Fund 82) Type of Planning Process Description of Planning Process Budget Impact Five-year plan of scheduled vehicle and
heavy equipment replacement.

Development of replacement intervals
based on equipment age, usage and
lifetime repair costs.

Timing and sizing of replacement costs &
financing.

Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Influence of Planning Processes on the
Operating and Capital Budget
23 Name of Plan: Parks Capital Maintenance
Type of Planning Process Description of Planning Process Budget Impact Five-year plan by facility, maintenance
activity or project.

Identifies, prioritizes and schedules
improvements to parks, medians and
grounds.

Stability of General Fund & capital reserves.

Name of Plan: Street Maintenance
Type of Planning Process Description of Planning Process Budget Impact Five-year plan to maintain and improve
roadways, sidewalks, curbs and gutters.

Inspection, prioritization and scheduling of
surface repair and preventative
maintenance of streets.

Stability of General Fund, and revenue from
State Gas Tax, Measure T, Senate Bill 1 (SB1)
& potential grant appropriations.

Name of Plan: ADA Transition Plan (Funded in Fund 50)
Type of Planning Process Description of Planning Process Budget Impact A five-year guidance document focused on
improving the accessibility of facilities and
pedestrian rights-of-way within Town limits.

A detailed outline of the methods to be
used to make facilities accessible by
planning cost level estimates.

Predictable funding/reserve levels, longterm financial planning. 24 Name of Plan: General Plan
Type of Planning Process Description of Planning Process Budget Impact A twenty-year document that outlines
future development and incorporates
elements including: Land Use, Circulation,
Housing, Conservation, Open Space, Noise
and Safety.

Comprised of elements that provide a
comprehensive slate of townwide policies
and goals for development including
housing and circulation. The General Plan
influences the regulation in the Municipal
Code, particularly the zoning and design
ordinances.

Stability of General Fund.

Name of Plan: Climate Action Plan
Type of Planning Process Description of Planning Process Budget Impact Strategy to achieve emission reductions
that will align local levels to levels
consistent with State goals to reduce
greenhouse gas emissions to 1990 levels
by 2020 and 40 percent below 1990 levels
by 2030.

Compiles existing and potential strategies
(i.e., actions, projects and programs) that
the Town's government and the community
can use to address climate change.

Stability of General Fund revenues and
capital reserves to comply with General
Plan provisions.

Influence of Planning Processes on Water and Wastewater Enterprise Funds Name of Plan: Utility Rate Plan
Type of Planning Process Description of Planning Process Budget Impact Five-year plan to fund capital projects and
long-term financial stability of Enterprise
Funds.

Forecast of revenues, expenses, service
levels and personnel.

Allows for priority allocation of resources &
expense control.

General Fund Allocations:

General Fund Reserve - estimated Ending Fund Balances:
$5,779,105 at the end of Fiscal Year 2026/2027.
$5,879,105 at the end of Fiscal Year 2027/2028.

This fund meets and exceeds the minimum 35% of General Fund expenditures as set by the Fund Balance Policy, in both fiscal years of the biennial budget.

Assigned for Budget & Legal Contingencies –
$732,340 in Fiscal Year 2026/2027
$766,807 in Fiscal Year 2027/2028
(minimum 5% of General Fund expenditures)
Assigned for Leave Buy-Out – $100,000
Insurance & Claims Retention – $50,000 ($30,000 required minimum)
Workers Compensation Self Insured Retention – $20,000
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26 The Town of Yountville begins the budget development process in winter of each year. By February, staff presents the Town Council with preliminary budget information to kick off the public discussions of key revenues and expenditures.

During the budget development process, revenue projections and expenditure estimates evolve. The information below outlines original budget assumptions as well as any changes made for major General Fund revenues, major General Fund expenditures, and Capital Project expenditures.

Major General Fund Revenues
The Town's revenues are comprised of a variety of revenue sources; however, three main sources comprise 87% of total Fiscal Year 2026/2027 revenues. The three main revenue sources are:

Transient Occupancy Tax
Sales Tax
Property Tax
These revenues are discussed in more detail below. The Town tracks major revenue sources on a monthly basis and uses trend analysis and other relevant information to project budget revenues.

Transient Occupancy Tax (TOT) Revenue
o $8,961,312 estimated for Fiscal Year 2026/2027.
o $9,140,538 estimated for Fiscal Year 2027/2028.
o Both years assume a 2% increase over the prior year budget estimate. o TOT represents 57% of expected General Fund revenue in Fiscal Year 2026/2027.

Sales Tax Revenues
o $1,815,478 estimated for Fiscal Year 2026/2027.
o $1,869,512 estimated for Fiscal Year 2027/2028.
o Sales Tax represents 12% of expected General Fund revenue. o These revenue projections are based on forecast data provided to the Town by HdL Companies, the Town's sales tax auditing firm, in January.

Property Tax Revenue
o $2,893,264 estimated for Fiscal Year 2026/2027.
o $2,950,900 estimated for Fiscal Year 2027/2028.
o Both years assume a 2% increase which is the maximum increase to property taxes allowed by the State of California. o Property Tax represents 18% of expected General Fund revenue.

Major General Fund Expenditures
Law Enforcement Services
o $1,618,157 budgeted for Fiscal Year 2026/2027. This reflects an 8.6% increase. o $1,755,701 budgeted for Fiscal Year 2027/2028. This reflects an 8.5% increase. o These amounts are based on the current agreement which expires in June 2028.

Fire & Emergency Medical Services
o $1,955,143 budgeted for Fiscal Year 2026/2027 based on information provided in the proposed new agreement from Napa County. This is a 6% increase over current fiscal year costs.
o $2,045,777 budgeted for Fiscal Year 2027/2028. This reflects a 5% increase. o Estimated cost for service provided by CAL FIRE/Napa County Fire are minimally offset by a County Fire Property Tax Credit.

Salary & Benefits
o 3.1% Cost-of-Living Adjustment (COLA) for full-time salaries per the current Memorandum of Understanding (MOU). o 7% increase estimated for medical benefit payments.
o California Public Employees Retirement System (CalPERS) costs of $499,423 for Normal Contributions and $575,890 for the PERS Unfunded Actuarially Accrued Liability (UAAL). The total of the two costs combined are $1,075,313.

Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Key Budget Parameters and Assumptions
27 o Discretionary contributions to the Other Post-Employment Benefits (OPEB) Trust at a level of 2% of projected salaries for a total of $95,035 in Fiscal Year 2026/2027 and $101,959 in Fiscal Year 2027/2028. o Discretionary contributions to the Pension Rate Stabilization Plan (PRSP) trust at a level of 3% of projected salaries for a total of $142,553 in Fiscal Year 2026/2027 and $152,942 in Fiscal Year 2027/2028.

Changes to Proposed Budget as a result of Budget Workshops and Discussion with Town Council During the Budget Workshops the Town Council directed staff to complete the following changes to the Proposed Budget:

Increase expenditure for Elections to include translation of candidate statements.

Staff increased the amount of the Elections budget in the Town Clerk & Communications Department (01-1110-4270) by $4,200.

Added a $20,000 budget to be used for the Town's 60th anniversary celebration in 2025.

Staff addedthe budget for Community Promotions 60th Anniversary Celebration 01-1015-4935.

Removed Forester Lane ADA Improvements Project from Fiscal Year 2024/2025.

This project was re-scheduled for Fiscal Year 2026/2027 once the Mobility Plan has been completed.

Reduced Utility Undergrounding Project costs from $200,000 to $45,000 in Fiscal Year 2024/2025.

This will allow for engineering and design to begin, while pushing remaining project costs to Fiscal Year 2026/2027.

Capital Projects Fund Expenditures
Capital Projects Fund (50)
o $4,175,104 in planned expenditures for Fiscal Year 2026/2027. o $ 469,000 in planned expenditures for Fiscal Year 2027/2028. o The General Fund will contribute a total of $300,000 in this two-year budget to support current and future projects, as well as provide matching funds that maybe required for certain grants.

Water Utility Capital Improvements Fund (60)
o $3,520,500 in planned expenditures for Fiscal Year 2026/2027. o $ 350,500 in planned project expenditures for Fiscal Year 2027/2028. o In addition to transfers in from Water Utility Operating Fund 61, this fund will receive a total of $2,000,000 in funding from the Drought Water Reserve Fund 57 in the first year of this biennial budget.

Wastewater Treatment Capital Improvement Funds (63)
o $4,805,331 in planned expenditures for Fiscal Year 2026/2027. o $1,067,500 in planned project expenditures for Fiscal Year 2027/2028. o The Wastewater Utility Operating Fund 62 will contribute a total of $100,000 in this two-year budget to support these projects.

Wastewater Collection Capital Improvement Fund (64)
o $457,000 in planned expenditures for Fiscal Year 2026/2027. o $347,500 in planned project expenditures for Fiscal Year 2027/2028. o This fund will receive a total of $800,000 of transfers in from the Wastewater Utility Operating Fund 62 in this two-year budget.

Facility Repair and Replacement Fund (81)
o $460,000 in planned expenditures for Fiscal Year 2026/2027. o $300,00 in planned project expenditures for Fiscal Year 2027/2028. o This budget includes the implementation of a facility repair and replacement cost allocation charge directly to General Fund departments to provide routine and ongoing contributions to this fund. o Cost allocation charges will provide $54,656 of funding in the first year, and $104,756 in the second year of this biennial budget.

Fleet, Tools, and Equipment Repair and Replacement Fund (82) o $250,000 in planned expenditures for Fiscal Year 2026/2027. o $ 80,000 in planned project expenditures for Fiscal Year 2027/2028. o This budget includes the implementation of a fleet repair and replacement cost allocation charge directly to General Fund departments to provide routine and ongoing contributions to this fund. o Cost allocation charges will provide $40,646 of funding in the first year, and $52,517 in the second year of this biennial budget. 28 Fiscal Years 2026/2027 & 2027/2028 General Fund Summary The following information focuses on Fiscal Year 2026/2027 of the biennial budget.

FY 2026/2027 General Fund Revenues - $15.7M
Visualization
Property Taxes
$2,893,264 (18.4%)
Sales Taxes
$1,815,478 (11.5%)
Transient Occupancy Tax
$8,961,312 (57.0%)
Investment Earnings
$75,000 (0.5%)
Rents & Concessions
$396,600 (2.5%)
Intergovernmental Revenue
$205,250 (1.3%)
Parks & Recreation Fees
$554,500 (3.5%)
Charges for Service
$285,000 (1.8%)
More (4 grouped)
$543,455 (3.5%)
2026/2027 Proposed  
Property Taxes
Sales Taxes
Transient Occupancy Tax
Investment Earnings
Rents & Concessions
Intergovernmental Revenue
Parks & Recreation Fees
Charges for Service
More (4 grouped)
Sort By Chart of Accounts 
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 General Fund Overview
29 Primary Revenue History
Property Tax, Sales Tax, and Transient Occupancy Tax
Visualization
2023/2024 Actual 2024/2025 Actual 2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Fiscal Year

0.0 10.0M

5.0M
Dollars
Property Taxes
Sales Taxes
Transient Occupancy Tax
Sort By Chart of Accounts 
FY 2026/2027 General Fund
Fund Balance Allocations $1.56M
30 FY 2026/2027 General Fund Expenditures - $14.6M
(Excludes Transfers Out)
Visualization
Community Promotion
$427,400 (2.9%)
Town Manager's Office
$495,027 (3.4%)
Town Clerk
$983,627 (6.7%)
Administrative Services
$933,613 (6.4%)
Parks & Recreation
$2,574,263 (17.6%)
Planning & Building
$1,445,904 (9.9%)
Public Safety
$3,273,800 (22.4%)
Public Works
$3,603,696 (24.6%)
More (4 grouped)
$909,457 (6.2%)
2026/2027 Proposed  
Community Promotion
Town Manager's Office
Town Clerk
Administrative Services
Parks & Recreation
Planning & Building
Public Safety
Public Works
More (4 grouped)
Sort By Chart of Accounts 
Fiscal Year 2026/2027 & 2027/2028
General Fund Expenditure Summary by Category
(Includes Transfers Out)
Data
$ 5,035,223 $ 5,325,362 $ 6,194,348 $ 6,382,641 $ 6,895,409 3,370,231 3,534,717 3,948,479 4,175,457 4,464,515
852,588 888,084 1,241,776 1,182,631 1,267,632
307,513 309,316 358,837 374,719 401,372
504,890 593,245 645,256 649,834 761,890
5,656,492 6,107,719 7,819,146 8,223,196 8,422,782
2,140,504 2,514,474 2,999,999 3,207,756 3,295,213
3,515,989 3,593,245 4,819,147 5,015,440 5,127,569
33,484 8,978 20,449 40,950 17,950
8,734,150 3,598,678 4,557,600 1,044,700 740,000
$ 19,459,349 $ 15,040,737 $ 18,591,543 $ 15,691,487 $ 16,076,141 Personnel
Salaries
Benefits
PERS Employer Rate/Pension Expense
Allocations - Wkrs Comp, Liab, OPEB
Supplies & Services
Supplies & Services
Contract Services
Capital Outlay
Transfers
Total
Collapse All 2023/2024 Actual 2024/2025 Actual 2025/2026 Estimated 2026/2027 Proposed 2027/2028 Proposed 31 General Fund Expenditure Summary by Category
Fiscal Year 2026/2027
Visualization
Personnel
$6,382,641 (40.7%)
Supplies & Services
$8,223,196 (52.4%)
Capital Outlay
$40,950 (0.3%)
Transfers
$1,044,700 (6.7%)
2026/2027 Proposed  
Personnel
Supplies & Services
Capital Outlay
Transfers
Sort By Chart of Accounts 
General Fund Expenditures by Category and Department
32 33
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34 General Fund Expenditures Summary by Department
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Community Promotion $432,202 $442,122 $476,106 $454,425 $427,400 $434,400 Town Manager's Office $544,965 $439,798 $484,936 $484,936 $495,027 $519,731 Town Clerk $484,341 $605,275 $926,489 $963,995 $983,627 $1,002,260 Town Attorney $304,458 $323,853 $326,000 $326,000 $351,000 $361,500 Risk Management $60,355 $65,158 $80,850 $70,500 $71,500 $71,500 Non-Departmental $122,311 $194,130 $273,450 $257,450 $247,000 $253,350 IT &
Telecommunication $0 $0 $0 $0 $0 $0
Administrative
Services $684,976 $802,609 $944,149 $962,949 $933,613 $909,088 Council & Mayor $166,891 $121,832 $245,064 $238,437 $239,957 $240,591 Parks & Recreation $1,834,706 $2,109,286 $2,299,153 $2,305,529 $2,574,263 $2,665,771 Planning & Building $1,231,101 $1,111,327 $1,329,203 $1,347,774 $1,445,904 $1,563,430 Public Safety $2,244,909 $2,315,626 $2,787,352 $3,024,030 $3,273,800 $3,496,978 Public Works $2,613,986 $2,911,041 $3,406,081 $3,391,248 $3,603,696 $3,817,542 TOTAL $10,725,199 $11,442,059 $13,578,833 $13,827,273 $14,646,787 $15,336,141 Trust and Reserve Expenditures by Fund
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
PERS Unfunded Actuarially
Accrued Liability $620,603 $638,751 $753,803 $753,803 $718,443 $774,942 Utlty Entprs Prjct Cmtd Fund $0 $250,000 $1,475,000 $250,000 $1,100,000 $0 Emergency Reserve Fund $2,956,175 $0 $0 $0 $0 $0
Revenue Stabilization Fund $2,944,291 $0 $0 $0 $0 $0
OPEB (Retiree Benefits) $333,671 $371,570 $417,597 $417,597 $431,035 $459,259 TOTAL $6,854,740 $1,260,321 $2,646,400 $1,421,400 $2,249,478 $1,234,201 Water Utility Enterprise Expenditures by Fund
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Water Drought Reserve Fund $0 $0 $2,000,000 $0 $2,000,000 $0 Water Utility Capital
Improvements Fund $230,868 $398,618 $3,819,000 $870,104 $3,520,500 $350,500 Water Utility Operations $1,528,678 $1,778,532 $1,994,358 $1,994,358 $2,578,206 $2,442,844 TOTAL $1,759,546 $2,177,150 $7,813,358 $2,864,462 $8,098,706 $2,793,344 Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 All Fund Expenditures Summary
35 Wastewater Utility Enterprise Expenditures by Fund
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Wastewater Utility Operations $2,569,445 $2,415,871 $3,127,399 $3,188,999 $3,157,846 $3,319,631 Wastewater Treatment Capital
Recovery Fund $579,074 $740,216 $4,788,660 $2,004,091 $4,805,331 $1,067,500 Wastewater Collection Capital
Improvement Fund $136,097 $137,181 $371,197 $951,838 $487,158 $347,500 TOTAL $3,284,615 $3,293,268 $8,287,256 $6,144,928 $8,450,335 $4,734,631 Special Revenue Funds Expenditures by Fund
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
State Gas Tax Fund $60,433 $86,184 $93,000 $93,000 $190,000 $140,000 Public Educational and
Government Access Fund $5,000 $14,652 $5,000 $5,000 $16,000 $16,000 Public Art Program Fee Fund $28,538 $48,865 $29,895 $29,895 $38,500 $39,675 Housing Grant Fund $0 $98,900 $100,000 $388,551 $100,000 $100,000 Measure T Transportation
Improvement Fund $238,453 $583,561 $844,000 $1,941,093 $750,000 $844,000 Road Maintenance and
Rehabilitation Act (SB1) Fund $79,600 $65,033 $69,000 $257,261 $70,000 $71,000 Measure T Equivalent Fund
(MTE) $0 $0 $40,000 $40,000 $40,000 $40,000
Fire Emergency Services Fund $32 $0 $0 $0 $0 $0
Upper Valley Disposal Service
Franchise Fees $3,869 $7,889 $606,500 $606,500 $217,933 $194,000 CASp Certification/Training Fund
SB1186 $1,905 $1,673 $1,900 $1,900 $2,000 $2,000
Housing Opportunity Program $71,510 $71,200 $80,200 $80,200 $82,156 $84,171 Measure S Affordable Housing $3,027,248 $258,105 $1,100,000 $1,179,572 $730,000 $730,000 Measure A Maintenance Fund $107,722 $58,506 $270,000 $250,000 $108,241 $0 Tallent Lane Private Road
Benefit District Fund $18,796 $181 $0 $0 $0 $0
Mesa Court Drainage Benefit
District Fund $52,295 $504 $0 $0 $0 $0
TOTAL $3,695,401 $1,295,253 $3,239,495 $4,872,972 $2,344,830 $2,260,846 Agency Fund Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Tourism Improvement District
Assessment Fund $1,488,172 $1,484,279 $1,448,200 $1,508,700 $1,470,164 $1,492,567 TOTAL $1,488,172 $1,484,279 $1,448,200 $1,508,700 $1,470,164 $1,492,567 Debt Service Expenditures by Fund
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
2017 Lease Revenue Bond
Debt Service Fund $544,294 $543,169 $546,168 $546,168 $543,819 $541,341 2020 Lease Financing $352,427 $352,949 $348,370 $348,370 $353,777 $0 TOTAL $896,720 $896,117 $894,538 $894,538 $897,596 $541,341 36 Capital Projects Expenditures by Fund
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Capital Projects Fund $12,094,540 $1,884,900 $2,221,000 $3,482,769 $4,175,104 $469,000 Facilities, Repair and
Replacement Fund $141,085 $104,186 $375,000 $411,241 $460,000 $300,000 Fleet, Tools and Equipment
Repair and Replacement Fund $703,507 $225,439 $150,000 $150,000 $250,000 $80,000 TOTAL $12,939,132 $2,214,525 $2,746,000 $4,044,010 $4,885,104 $849,000 Powered by OpenGov
37 Principal Officials
Town Council
Margie Mohler, Mayor
Pamela Reeves, Vice Mayor
Eric Knight, Council Member
Robin McKee, Council Member
Hillery Trippe, Council Member
Town Administration
Ken MacNab, Interim Town Manager
Gary Bell, Town Attorney
John Ferons, Public Works Director
Samantha Holland, Parks & Recreation Director
Celia King, Administrative Services Director
Aaron Hecock, Planning & Building Director
Hilary Gaede, Communications Director/Town Clerk
Rosalba Ramirez, Deputy Public Works Director
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Organizational Information
38 Town of Yountville Board, Committee & Commission Members (As of May 2026)
The Town Council recognizes there is a vast a largely untapped reservoir of talent that exists among the citizenry and to encourage public input and citizen participation, the Town Council appoints representatives to various local and countywide advisory boards, committees, and commissions.

TOWN BOARDS, COMMITTEES AND COMMISSIONS
Town Council
Member Name Term
Margie Mohler , Mayor 12/06/22-12/03/26
Pam Reeves , Vice Mayor 12/07/22-12/03/28
Eric Knight 12/01/20-12/03/28
Robin McKee 12/06/22-12/03/26
Hillery Trippe 12/06/22-12/03/26
Zoning and Design Review Board
Member Name Term
Steven Miller , Chair 07/20/24-07/19/27
Michael Zagorsek , Vice Chair 07/20/22-07/19/28
Kenneth Deposki 08/22/23-07/19/28
Thomas Henthorne 07/20/24-07/19/27
Carol Burrell 07/20/25-07/19/28
Parks & Recreation Advisory Commission
Member Name Term
Alan Tenscher , Chair 01/21/26-01/20/28
Vincent Courtney , Vice Chair 01/21/23-01/20/27
Myrna David 01/21/26-01/20/28
Theresa (Terry) Bremer 05/06/25-01/20/27
Hector Sanchez 01/21/26-01/20/28
Vacant, High School Representative 01/21/26-01/20/27
Yountville Arts Commission
Member Name Term
Ronda Schaer , Chair 07/21/24-07/20/26
Noel Resnick , Vice Chair 07/21/24-07/20/26
PJ Hudson 07/21/24-07/20/26
Geoffrey Leigh 07/21/24-07/20/26
Judy Meredith 07/21/25-07/20/27
David Damico 07/21/25-07/20/27
Linda Faber 07/21/25-07/20/27
Affordable and Workforce Housing Oversight Committee
(Measure S)
Member Name Term
Elisabeth Bertolucci, Chair 10/02/24-10/01/26
Sandra Fagan, Vice Chair 10/02/24-10/01/26
Robert Stout, Business Representative 10/02/25-10/01/27 Alain Negueloua, Lodging Representative 10/02/25-10/01/27 Michael Minnillo, Member 10/02/24-10/01/26
Napa County Library Commission-Yountville Representative Member Name Term
Myrna David 02/01/24-01/31/27
Napa County Mosquito Abatement District - Yountville
Representative
Member Name Term
Hillery Trippe 01/01/26-12/31/28
39 Napa Valley Transportation Authority (NVTA) - Citizen Advisory Committee (CAC) - Yountville Representative
Member Name Term
Vincent Courtney , Vice Chair 03/05/24-10/20/26
Napa Valley Transportation Authority - Active Transportation Advisory Committee (ATAC) - Yountville Representative
Member Name Term
VACANT 09/30/25-09/29/28
NVTID - Yountville Tourism Business Improvement District (TBID)
Member Name No Set Terms
Robin McKee - Chair 12/06/22-12/03/26
Alain Negueloua – Bardessono and Hotel
Yountville, Vice Chair N/A
Max Compagnon - Napa Valley Lodge N/A
Arik Housley – Yountville Chamber of
Commerce N/A
Robert Bondanza – The Estate Yountville N/A
Stephanie Burdette – Hotel Yountville N/A
Ken MacNab - Interim Town Manager,
Treasurer N/A
Hilary Gaede – Town Clerk, Secretary N/A
Yountville Community Foundation
Member Name Term
Majel Arnold (Resident Member), Chair 08/02/24-08/01/26 Carol Fink (Resident Member), Vice Chair 08/02/25-08/01/27 Sandra Fagan (Resident Member 1) 08/02/25-08/01/27
Scott Owens (Resident Member 5) 08/02/24-08/01/26
Pamela Zeidell (Friends of the Yountville
Library Representative) 08/02/24-08/01/26
Carol Shirmang (Chamber of Commerce
Representative 4) 06/01/24-06/01/26
Myrna David (Parks and Recreation
Advisory Commission Representative 2) 01/21/26-01/20/28 Linda Faber (Yountville Arts Commission
Representative, 3) 07/21/25-07/20/27
Ken MacNab (6), Treasurer N/A
Samantha Holland (7), Secretary N/A
40 Service Delivery Summary
The Town of Yountville is a small but full-service community of 2,567 residents delivering a very broad, comprehensive and high-quality range of municipal services to its residents and visitors; the Town's Biennial Budget reflects permanent staffing of 36 full-time employees supplemented by seasonal and part-time staff.

The Town uses a hybrid service delivery model to provide our full range of municipal services including a combination of Town personnel, contracted consultants, contracted services with other public agencies, shared services and contracted services with private sector firms as shown below:

Contracted Services with other Public Agencies:

Law Enforcement Services provided by Napa County Sheriff Department.

Fire and Emergency Medical Services provided by Napa County/CalFire.

Elections, Tax assessment and collection services provided by Napa County.

Yountville Housing Authority management services provided by the City of Napa.

Animal Shelter services contracted with County of Napa.

Napa County Flood Control District and Water Conservation Districts and the Napa County-wide Stormwater Pollution Prevention Program provide Storm Water Pollution Prevention (SWPP) management support services, training, and annual report compliance.

Contracts for Professional Services (managed by in-house staff):

Town Attorney services provided under contract by Colantuono, Highsmith & Whatley with Gary Bell serving as Town Attorney.

Town Engineering and project management services provided by private civil engineering and consulting firms.

Plan Check and Plan Review services provided by private consulting firm.

Building Inspection services provided under contract with consultant firm.

Certified arborist services provided under contract by several licensed arborists.

Specific water and wastewater laboratory analysis provided by various labs and firms.

Consulting engineers for water, drainage, and sewer projects and regulatory compliance provided by private consultant firms.

Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Organizational Information
41 Contracts for Services with Vendors/Firms:

Janitorial services provided by private firm.

Cable casting of Town Council, ZDRB and PRAC meetings, and Channel 28 programming support and administration by Napa Valley TV (non-profit).

Street sweeping services under contract by a private firm.

Electrical and street light maintenance services provided by local firms and Pacific Gas & Electric (PG&E).

Large Tree removal and limb management provided by various tree removal companies.

Street striping and painting provided by various companies.

Specialty Recreation Class Instructors.

Parks and Recreation Transportation Services.

Contract to host on Town website the online filing of the Fair Political Practices Commission’s Statements on Economic Interest (Form 700) and Campaign Statements.

Contract to host on Town website the Yountville Municipal Code, Code Alerts, Master Fee Schedule, Town’s Board and Commissions and online filing of applications.

Contract for the Town’s Records Management Program for a Trusted Electronic Content Management System for electronic and hard copy records.

Street paving and improvement projects provided by low bid contractors.

Contract with external auditing firm.

Contract with actuarial firm to calculate OPEB liability.

Sewer/Water main replacement/repairs provided by low bid contractors.

Emergency water main and lateral repairs contracted to private firms on an on-call basis.

Water meter calibration services under contract.

Trash collection provided by Upper Valley Waste Disposal under the franchise agreement.

Heating, Ventilation and Air Conditioning provided by the contractor.

Comprehensive tree management program services by licensed arborist and tree service firm.

Security services for Community Center events provided by a private security firm.

Fire alarm services provided by private contractor.

Contract from the Veteran’s Home of California for water purchase.

Contract with OpenGov for Town's Online Budget Book, Transparency Portal, and online building permit application process. 42 Aggregate Department Personnel Allocations
2023/2024 Actual 2024/2025 Actual 2025/2026 Actual 2026/2027 Proposed 2027/2028 Proposed Public Works
Park Maintenance 2.575 3.375 3.375 3.375 3.375
Engineering/Administration 3.22 3.27 3.02 3.02 3.02
Government Buildings 1.975 2.175 2.175 2.175 2.175
Street Maintenance 1.375 1.375 1.375 1.375 1.375
PUBLIC WORKS TOTAL 9.145 10.195 9.945 9.945 9.945
Waste Water Utility Enterprise
Wastewater Treatment O&M 4.51 5.11 5.11 5.11 5.11
Wastewater Collection 1.71 1.66 1.66 1.66 1.66

WASTE WATER UTILITY ENTERPRISE
TOTAL 6.22 6.77 6.77 6.77 6.77
Parks & Recreation
Admin & Services 1.76 2.27 2.02 2.02 2.02
Leisure Programs 1.12 1.2 1.2 1.2 1.2
Community Center 0.845 1.025 1.025 1.025 1.025
Community Events & Programs 0.73 0.75 0.75 0.75 0.75
Camp 0.57 0.65 0.65 0.65 0.65
Yountville Arts Programs 0.1 0.5 0.5 0.5 0.5
Sports Programs 0.25 0.23 0.23 0.23 0.23
PARKS & RECREATION TOTAL 5.375 6.625 6.375 6.375 6.375
Planning & Building 3.85 3.7 3.45 3.45 3.45
Town Clerk 2.2 2.45 3.2 3.2 3.2
Water Utility Enterprise
Water Utility O&M 2.51 2.21 2.21 2.21 2.21
Water Purchases 0.3 0.3 0.3 0.3 0.3
WATER UTILITY ENTERPRISE TOTAL 2.81 2.51 2.51 2.51 2.51 Administrative Services 1.925 2.375 2.375 2.375 2.375
Town Manager's Office 2.475 1.375 1.375 1.375 1.375
TOTAL 34 36 36 36 36
43 44
Total Salary and Benefit Costs by Department
Fiscal Year 2026/2027
$8,252,501
$ 419,855 $ 372,690 $ 390,341 $ 390,341 $ 405,531 $ 429,903 320,783 436,634 701,222 701,222 743,830 804,925
456,882 568,848 606,610 606,610 625,950 662,926
109,649 111,785 142,414 135,987 142,657 146,891
1,164,817 1,321,310 1,479,114 1,479,302 1,597,659 1,684,407 444,746 557,808 568,245 568,245 588,260 618,052
194,688 252,609 233,772 233,772 314,366 325,763
161,357 166,866 209,922 210,110 214,597 230,933
182,466 165,670 229,189 229,189 224,444 238,628
54,362 48,533 50,395 50,395 54,079 57,397
102,212 86,201 120,250 120,250 126,880 134,930
24,986 43,624 67,341 67,341 75,033 78,704
795,810 611,009 749,895 749,895 802,060 965,332
1,611,780 1,721,385 1,898,850 1,898,850 1,948,696 2,068,457 676,461 690,544 717,053 717,053 737,631 777,930
296,550 319,319 371,985 371,985 396,034 421,893
394,827 495,581 572,163 572,163 581,963 619,465
243,942 215,941 237,649 237,649 233,068 249,169
1,103,280 1,145,914 1,437,847 1,437,847 1,394,664 1,526,145 309,113 283,220 348,298 348,298 346,166 376,927
794,167 862,694 1,089,549 1,089,549 1,048,498 1,149,218 596,921 448,888 568,298 568,298 591,454 631,971
74,115 55,042 72,758 72,758 76,158 80,957
522,806 393,846 495,540 495,540 515,296 551,014
$ 6,579,776 $ 6,738,465 $ 7,974,591 $ 7,968,352 $ 8,252,501 $ 8,920,957 Town Manager's Office
Town Clerk
Administrative Services
Council & Mayor
Parks & Recreation
(5405) Admin & Services
(5406) Camp
(5408) Community Center
(5410) Leisure Programs
(5412) Sports Programs
(5413) Community Events & Programs
(5415) Yountville Arts Programs
Planning & Building
Public Works
(4301) Engineering/Administration
(4325) Government Buildings
(4320) Park Maintenance
(4305) Street Maintenance
Waste Water Utility Enterprise
(4510) Wastewater Collection
(4515) Wastewater Treatment O&M
Water Utility Enterprise
(4507) Water Purchases
(4505) Water Utility O&M
Total
Collapse All 2023/2024 Actual 2024/2025 Actual 2025/2026 Adopted 2025/2026 Estimated 2026/2027 Proposed 2027/2028 Proposed 45 Salary and Benefit Costs by Department
Fiscal Year 2026/2027
$8,252,501
Broken down by Departments*  Expenses 
Visualization
Town Manager's Office
$405,531 (4.9%)
Town Clerk
$743,830 (9.0%)
Administrative Services
$625,950 (7.6%)
Council & Mayor
$142,657 (1.7%)
Parks & Recreation
$1,597,659 (19.4%)
Planning & Building
$802,060 (9.7%)
Public Works
$1,948,696 (23.6%)
Waste Water Utility Enterprise
$1,394,664 (16.9%)
Water Utility Enterprise
$591,454 (7.2%)
2026/2027 Proposed  
Town Manager's Office
Town Clerk
Administrative Services
Council & Mayor
Parks & Recreation
Planning & Building
Public Works
Waste Water Utility Enterpri…
Water Utility Enterprise
Sort By Chart of Accounts 
    
46 47
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48 Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Budget Adoption Resolution
49 Powered by OpenGov
50 Revenue
The Town recognizes that its primary revenue sources are locally generated, especially TOT and sales tax revenue, and for the most part this revenue is largely generated by non-residents. Efforts to ensure continued reliability in these revenue sources must be maintained and to develop and diversify other revenue sources as applicable.

The Town will actively establish a practice of monitoring, auditing and collecting all locally generated taxes.

The Town will establish and maintain all user fees and charges based on the cost of providing services and shall establish, where appropriate, a cost recovery target for those programs which are subsidized by General Fund revenues. The Town will review and update, as appropriate, the Master Fee Schedule annually at the beginning of the budget development cycle.

Budgeting and Expenditures
The Town Council shall adopt an annual balanced budget effective from July 1 to June 30 each fiscal year. A balanced budget requires current year operating expenses and transfers for debt service and capital expenditures to be fully funded by current year revenues and other designated available funding sources.

Fund Balance Reserves will be used only for non-recurring “one-time” and capital projects and not for on-going operations. The use of reserves must be approved by Town Council.

Use of long-term debt shall be limited to capital projects or special projects that cannot be financed from current revenues.

The Town Manager is authorized to implement the programs as approved in the adopted budget. Within a specific fund the Town Manager may transfer appropriations between categories, departments, projects and programs as needed to implement the adopted budget, as long as it does not increase the full time equivalent (FTE) personnel, increase overall appropriations, or decrease appropriations for capital outlay.

Personnel costs (salaries and benefits) will be budgeted in the Town’s primary operating funds: General Fund, Water Enterprise and Wastewater Enterprise.

The annual budget will include a nominal $45,000 Designated Contingency for non-recurring, unanticipated expenditures. The Town Manager may approve expenditures from this contingency if needed during the fiscal year. The contingency will be transferred to the appropriate account to fund the approved expenditures.

A capital outlay (fixed asset) purchase will be any single item or piece of equipment which costs more than $10,000 and has an expected useful life exceeding one year.

Regular budget reports and updates shall be presented to the Town Council to provide information on the status of the Town’s financial condition. Budget adjustments may be made during the year by Council resolution if necessary to reflect changes to revenues and/or expenditure projections.

The Town shall post on its website current budget reports and updates, sales tax and TOT reports and other financial information for the public to review.

Capital Improvements
Capital Improvement Program (CIP) projects will be funded by the following revenue sources:

Available General Fund Reserves
Available Capital Project Fund balances
Impact Fee Fund balances
Water and Wastewater revenues (for Water and Wastewater projects) Grant fundings
Other State and Federal funding sources as available
The Town will annually develop and update a multi-year plan for capital improvements. Future capital expenditures will be projected annually for a rolling 5-year period based on projections of available funding, changes in the community and needed replacement of infrastructure.

The Town will coordinate development of the Five Year Capital Improvement Program (CIP) in advance of the development of the operating budget.

The annual funding for the current year of the Capital Improvement Plan shall be approved as part of the operating budget. Budgets are approved by project with the understanding that projects may span fiscal years and the appropriations will carry forward to the following fiscal year; the amounts carried forward will be shown in the budget for information and transparency.

Capital projects financed by bonds or other debt instruments shall be paid back within a period not to exceed the useful life of the project.

The Town Manager is authorized to implement the projects as approved in the adopted Capital Improvement Program. Within a specific fund, the Town Manager may transfer appropriations between projects as needed to implement the adopted Capital Improvement Program.

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Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Town of Yountville Financial Policies
51 1. Policy
It is the policy of the Town of Yountville to invest public funds in a manner that will provide the highest investment return with the maximum security while meeting the daily cash flow demands of the Town and conforming to all California laws and local statutes governing the investment of public funds.

2. Scope
This investment policy applies to all the funds and investment activities under the direct authority of the Town of Yountville as accounted for in the Annual Comprehensive Financial Report (ACFR). Policy statements outlined in this document focus on the Town of Yountville’s pooled funds, but will also apply to all other funds under the Town Treasurers’ span of control unless specifically exempted by statue or ordinance. This policy is applicable, but not limited to, all funds listed below:

General Fund
Enterprise Funds
Special Revenue Funds
Capital Project Funds
Debt Service Funds
Agency Funds
Excluded funds are those held with a fiscal agent, which has their own specific “permitted investments” section in the bond covenants and OPEB and PRSP funds invested in a IRC section 115 irrevocable trust (see separate policy).

3. Prudence
Investments shall be made with judgment and care -- under circumstances then prevailing -- which persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived.

The standard of prudence to be used by the Town’s investment officials shall be the “prudent person” standard and shall be applied in the context of managing an overall portfolio. The Town Treasurer and/or Town Manager, acting within the intent and scope of the investment policy and other written procedures and exercising due diligence, shall be relieved of personal responsibility for an individual security’s credit risk or market price changes, provided deviations from expectations that result in a loss of principal are reported to the Town Manager immediately, and to the Town Council at their next meeting addressing appropriate actions to be taken to control adverse developments.

4. Objective
The primary objectives in priority order of the Town of Yountville’s investment activities shall be:

4.1. Safety: Safety of principal is the foremost objective of the investment program. Investments of the Town of Yountville shall be undertaken in a manner that seeks to ensure that capital losses are avoided, whether from securities default, broker-dealer default, or erosion of market value. To attain this objective, diversification is required in order that potential losses on individual securities do not exceed the income generated from the remainder of the portfolio.

4.2. Liquidity: The Town of Yountville’s investment portfolio will remain sufficiently liquid to enable the Town to meet all operating requirements that might be reasonably anticipated.

4.3. Return: The Town of Yountville’s investment portfolio shall be designed with the objective of attaining a market rate of return throughout budgetary and economic cycles, taking into account the Town’s investment risk constraints and the cash flow characteristics of the portfolio.

Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Town of Yountville Investment Policy
52 5. Delegation of Authority
Authority to manage the Town’s investment program is derived from the California Government Code. Management responsibility for the investment program is hereby delegated to the Treasurer, who shall establish written procedures for the operation of the investment program consistent with this investment policy. Procedures shall include, but not limited to, references to: safekeeping, wire transfer agreements, collateral/depository agreements, banking services contracts, local banking preferences, and other investment-related activities. Such procedures shall include explicit delegation of authority to persons responsible for investment transactions. No person may engage in an investment transaction except as provided under the terms of this policy and the procedures established by the Treasurer. The Treasurer shall be responsible for all transactions undertaken and shall establish a system of controls to regulate the activities of subordinates. Delegation of authority shall expire one year from the date of adoption of this policy as required by State Law.

6. Ethics and Conflicts of Interest
The Town Council, Town Manager and Town Treasurer shall refrain from personal business activity that could conflict with proper execution of the investment program, or which could impair their ability to make impartial investment decisions. Council Members, Town Manager and Town Treasurer shall disclose to the Town Attorney any material financial interests in financial institutions that conduct business within the jurisdiction, and they shall further disclose any large personal financial/investment positions that could be related to the performance of the Town’s portfolio. The Town Attorney and Treasurer shall review all disclosures made to insure there are no conflicts with any planned investment.

7. Authorized Financial Dealers and Institutions
The Treasurer will maintain a list of financial institutions and primary dealers authorized to provide investment services. Primary dealers include those that regularly report to the Federal Reserve Bank and should qualify under Securities and Exchange Commission Rule 15C3- 1 (uniform net capital rule).

All financial institutions, dealers and cash managers who desire to become qualified bidders for investment transactions must supply the Town with the following: audited financial statements, proof of National Association of Security Dealers certification when applicable, completed questionnaire and certification of having read the Town of Yountville’s investment policy and depository contracts.

8. Authorized Investments and Limitations on Investments Investment of Town funds is governed by the California Government Code Sections 53600 et seq. Within the context of the limitations, the following investments are authorized, as further limited herein:

United States Treasury Bills, Bonds, and Notes or those for which the full faith and credit of the United States are pledged for payment of principal and interest. There is no percentage limitation of the portfolio that can be invested in this category.

1. Federal Agency or United States government-sponsored enterprise obligations, participations, or other instruments, including those issued by or fully guaranteed as to principal and interest by federal agencies or United States government-sponsored enterprises.

2. Local Agency Investment Fund (LAIF) which is a State of California managed investment pool may be used up to the maximum permitted by LAIF.

3. 4. Insured savings accounts are permitted without limitations.

Investments detailed in items 5 through 10 are further restricted to 5% of the purchase value of all investments and cash accounts (the portfolio), in any one issuer name. The total value invested in any one issuer shall also not exceed 5% of the issuer’s net worth.

5. Bills of exchange or time drafts drawn on and accepted by commercial banks, otherwise known as banker’s acceptances are permitted. Banker's acceptances purchased may not exceed 180 days to maturity or 40% of the cost value of the portfolio.

6. Commercial paper of “prime” quality of the highest ranking or of the highest letter and number rating as provided by Moody’s Investor Services, Inc., Standard & Poor’s, or Fitch Financial Services, Inc. Commercial paper shall be issued by domestic corporations having assets in excess of $500,000,000 and having a “AA” or better rating on its long-term debentures as provided by Moody’s, Standard & Poor’s, or Fitch. Purchases of eligible commercial paper may not exceed 270 days to maturity nor represent more than 10% of the outstanding paper of the issuing corporation. Purchases of commercial paper may not exceed 25% of the Town’s portfolio.

7. Negotiable certificates of deposit issued by nationally or state chartered banks or state or federal savings institutions. Purchases of negotiable certificates of deposit may not exceed 30% of total portfolio.

8. Time deposits, non-negotiable and collateralized in accordance with the California Government Code, may be purchased through banks or savings and loan associations. Since time deposits are not liquid, no more than 25% of the investment portfolio may be invested in this investment type.

9. Medium Term Corporate Notes, defined as all corporate and depository institution debt securities with a maximum remaining maturity of five years or less, issued by corporations organized and operating within the United States or by depository institutions licensed by the United States or any state and operating within the United States. Securities eligible for investment shall be rated “AA” or better by Moody’s or Standard & Poor’s rating services. Purchase of medium term notes may not exceed 30% of the purchase value of the portfolio and no more than 5% of the purchase value of the portfolio may be invested in notes issued by one corporation.

10. Shares of beneficial interest issued by diversified management companies that are money market funds registered with the Securities and Exchange Commission under the Investment Company Act of 1940. To be eligible for investment pursuant to this

11. 53
subdivision these companies shall either: (1) attain the highest ranking letter or numerical rating provided by not less than two of the three largest nationally recognized rating services or (2) have an investment advisor registered with the Securities and Exchange Commission with not less than five years of experience investing in securities and obligations authorized by Government Code section 53601 and with assets under management in excess of $500,000,000. The purchase price of shares shall not exceed 15% of the investment portfolio.

12. California Asset Management Program (CAMP).

9. Ineligible Investments
The Town shall not invest any funds in inverse floaters, range notes, or interest-only strips that are derived from a pool or mortgages, or in any security that could result in zero interest accrual if held to maturity, or any other investment not listed in this policy.

10. Safekeeping and Custody
All securities owned by the Town, including collateral for repurchase agreements, shall be held in safekeeping by the Town’s custodian bank or a third party bank trust department, acting as agent for the Town under the terms of a custody or trustee agreement executed by the bank and by the Town. All securities will be received and delivered using standard delivery-versus-payment (DVP) procedures.

11. Percentage Limitations
Where a section specifies a percentage limitation for a particular category or investments, that percentage is applicable only at the date of purchase. Where a section does not specify a limitation on the term or remaining maturity at the time of the investment, no investment shall be made in any security, other than a security underlying a repurchase or reverse repurchase agreement or securities lending agreement authorized by this section, that at the time of the investment has a term remaining to maturity in excess of five years, unless the Town Council has granted express authority to make that investment either specifically or as a part of an investment program approved by the Town Council no less than three months prior to the investment.

12. Reporting Requirements
The Treasurer shall annually render to the Town Council a statement of investment policy, which the Council shall review and approve at a public meeting. The Council at a public meeting shall also review and approve any changes to the policy.

The Treasurer shall render a monthly transaction report to the Town Council. The Treasurer shall render a quarterly investment report to the Council within 60 days after the end of the subject quarter. They year end quarterly report shall be available after the audit is completed. The quarterly report shall include for each individual investment:

Description of investment instrument
Issuer name
Maturity date
Purchase price
Par value
Current market value and the source of the valuation. The quarterly report also shall; (I) state compliance of the portfolio to the investment policy, or manner in which the portfolio is not in compliance, (II) include a description of any of the Town’s funds, investments or programs that are under the management of contracted parties, including lending programs, and (III) include a statement denoting the ability of the Town to meet its expenditure requirements for the next six months, or provide an explanation as to why sufficient money shall, or may not be available.

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54 The Town recognizes that it may need to enter into long-term financial obligations to meet the demands of providing a high-quality level of government services to our community. The following long-term debt policy sets the considerations for issuing debt and provides guidance in the timing and structuring of long-term debt commitments by the Town.

General Practices
The Town will strive to maintain good relations with credit rating agencies, investors of the Town’s long-term financial obligations and those in the financial community that participate in the Town’s financings. The Town also will strive to maintain and improve its bond rating in order to minimize borrowing costs and preserve access to credit.

Bond issue proposals are to be accompanied by an analysis defining how the new issue, combined with current debt, impacts the Town’s debt capacity and conformance with Town debt policies. Such analysis shall include identification of the funding source, an assessment of the ability to repay the obligation, the impact on the current budget, commitments to future budgets, maintenance and operational impact of the facility or asset and the impact on the Town’s credit rating, if any.

Town Council must review such analysis, including existing debt level, ability to pay debt service, impact on Town services, and make a finding that use of debt is appropriate.

Debt service costs (COP, Lease Purchase Agreements and other contractual debt which are backed by General Fund Operating Revenues) are not to exceed 25% of the Town’s General Fund operating revenues.

Projects financed by a non-general fund revenue source such as utility rate revenue and specific voter approved authorizations such as Measure A Sales Tax for flood control are not subject to the 25% of general fund revenue maximum debt service limit.

The Town will consider the issuance of long-term obligations under the following conditions:

The Town will use debt financing only for one-time capital improvement projects and specific nonrecurring equipment purchases, and only under the following circumstances:

When the project is included in the Town’s adopted five-year capital improvement program (CIP) and is in conformance with the Town’s adopted General Plan.

When the project is not included in the Town’s adopted five-year capital improvement program (CIP), but the project is an emerging critical need whose timing was not anticipated in the five-year capital improvement program, or it is a project mandated by State or Federal requirements.

When the project’s useful life, or the projected service life of the equipment, will be equal to or exceed the term of the financing.

When there are designated General Fund revenues sufficient to service the debt, whether from project revenues, other specified and/or reserved resources, or infrastructure cost-sharing revenues.

Debt financing (other than tax and revenue anticipation notes) is not considered appropriate for any recurring purpose such as current operating and maintenance expenditures.

The Town will follow all State and Federal regulations and requirements related to bonds and debt financing instruments regarding bond provisions, issuance, taxation and disclosure.

Costs incurred by the Town, such as bond counsel and financial advisor fees, printing, underwriter’s discount, and project design and construction costs, will be charged to the bond issue to the extent allowable by law.

The Town will monitor compliance with bond covenants and adhere to federal arbitrage and disclosure regulations.

The Town shall continually review outstanding obligations for opportunities to achieve debt service savings through refunding and shall pursue refinancing when economically feasible and advantageous.

Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Town of Yountville Use of
Long-Term Debt Policy
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56 Town Council initially adopted an OPEB funding policy and multi-year financing plan approving a funding rate schedule with the adoption of Resolution Number 2962-08 on June 24, 2008. The policy established the OPEB funding allocation percentage, calculated on full-time salaries, and each fiscal year considered allocating additional allocations to fund the Town’s OPEB liability.

The Town Council approved an updated OPEB funding policy with the adoption of Resolution Number 3006-11 on December 6, 2011 approving the following payroll allocation rates and funding:

Fiscal Year 2012/13: 8% of full-time salaries.

Fiscal Year 2013/14: 9% of full-time salaries.

Fiscal Year 2014/15: 10% of full-time salaries.

Town Council may consider approval of additional funding allocations to OPEB at the time unassigned funds become available.

In June 2014 Council approved Resolution Number 3188-14 adopting the current OPEB funding policy. The policy statement is to fully fund the ARC (annual required contribution) each fiscal year. The policy establishes the following procedure:

Each fiscal year staff will present the proposed budget with the payroll allocation funding rate required to fully fund the ARC.

Town Council will review and approve and/or modify the rate during the budget review process each year.

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Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Town of Yountville OPEB (Other PostEmployment Benefits) Funding Policy (Adopted June 17, 2014 by Resolution Number 3188-14)
57 Overview
The purpose of this Investment Guidelines document (IGD) is to assist you and your Portfolio Manager in effectively supervising, monitoring and evaluating the investment of your portfolio. Your investment program is defined in the various sections of the IGD by:

Stating in a written document your attitudes, expectations, objectives and guidelines for the investment of all assets.

Setting forth an investment structure for managing your portfolio. This structure includes various asset classes, investment management styles, asset allocation and acceptable ranges that, in total, are expected to produce an appropriate level of overall diversification and total investment return over the investment time horizon.

Encouraging effective communications between you and your Portfolio Manager.

Complying with all applicable fiduciary, prudence and due diligence requirements experienced investment professionals would utilize, and with all applicable laws, rules and regulations from various local, state, and federal entities that may impact your assets Diversification
Your Portfolio Manager is responsible for maintaining the balance between fixed income and equity securities based on the asset allocation.

The following parameters shall be adhered to in managing the portfolio:

Fixed Income
The long-term fixed income investments (greater than seven-years in maturity) shall constitute no more than 25%, and as little as 0% of the total Plan assets.

The intermediate-term fixed income investments (between three-seven years in maturity) shall constitute no more than 60%, nor less than 25% of the total Plan assets.

The high-yield portion of the Plan shall constitute no more than 10%, and as little as 0% of the total Plan assets.

The convertible bond exposure shall constitute no more than 10%, and as little as 0% of the total Plan assets.

The short-term fixed income investments (between one-three years in maturity) shall constitute no more than 25%, and as little as 0% of the total Plan assets.

Equity
The domestic large cap equity investments of the Plan shall constitute no more than 45% nor less than 15% of the total Plan assets.

The domestic mid-capitalization equity investments of the Plan shall constitute no more than 10%, and as little as 0% of the total Plan assets.

The domestic small capitalization equity investments of the Plan shall constitute no more than 15% nor less than 0% of the total Plan assets.

The international equity investments of the Plan shall constitute no more than 15% and as little as 0% of the total Plan assets.

The real estate investments of the Plan shall constitute no more than 10% and as little as 0% of the total Plan assets.

Permitted Asset Classes and Security Types
The following asset classes and security types have been approved by PFM Asset Management for use in client portfolios:

Asset Classes
Fixed Income
Domestic Bonds
Non-U.S. Bonds
Equities
Domestic
Non-U.S.

Emerging Markets
Real Estate Investment Trust (REITs)
Cash and Cash Equivalents
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Town of Yountville OPEB Trust Fund Detailed
Information For Investment Guidelines
Document
(Adopted June 21, 2011 by Resolution Number 2974-11)
58 Security Types
Equity Securities
Domestic listed and unlisted securities
Equity and equity-related securities of non-US corporations, in the form of American Depository Receipts (“ADRs”) Equity Mutual Funds
Large Cap Core, Growth and Value
Mid Cap Core, Growth and Value
Small Cap Core, Growth and Value
International and Emerging Markets
REITs
Exchange Traded Funds (ETFs)
Fixed Income Securities
Government/Agencies
Mortgage Backed Bonds
Corporate Bonds and Notes
Fixed Income Mutual Funds
Corporate
Government
High Yield
International and Emerging Market
Convertible
Preferred
Closed end funds
Cash and Cash Equivalents
Money Market Mutual Fund
Commercial Paper
CDs and Bankers Acceptance
Prohibited Assets
Precious metals
Venture Capital
Short sales
Purchases of Letter Stock, Private Placements, or direct payments Leveraged Transactions
Commodities Transactions Puts, calls, straddles, or other option strategies, Purchases of real estate, with the exception of REITs
Derivatives, with exception of ETFs
Rebalancing Procedures
From time to time, market conditions may cause your asset allocation to vary from the established target. To remain consistent with the asset allocation guidelines established by this Investment Guidelines document, your Portfolio Manager will rebalance the portfolio on a quarterly basis.

Duties and Responsibilities of Portfolio Manager
Your portfolio manager is expected to manage your portfolio in a manner consistent with this Investment Guidelines document and in accordance with State and Federal law and the Uniform Prudent Investor Act. PFM Asset Management is a registered investment advisor and shall act as such until you decide otherwise.

Your portfolio manager shall be responsible for:

Designing, recommending and implementing an appropriate asset allocation consistent with the investment objectives, time horizon, risk profile, guidelines and constraints outlined in this statement.

Advising the committee about the selection of and the allocation of asset categories.

Identifying specific assets and investment managers within each asset category.

Monitoring the performance of all selected assets.

Recommending changes to any of the above.

Periodically reviewing the suitability of the investments, being available to meet with the committee at least once each year and being available at such other times within reason at your request.

Preparing and presenting appropriate reports.

Informing the committee if changes occur in personnel that are responsible for portfolio management or research.

You shall be responsible for:

The oversight of the investment portfolio.

Providing your portfolio manager with all relevant information on the Plan and shall notify him or her promptly of any changes to this information.
59 Advising your portfolio manager of any change in the Plan’s circumstances, such as a change in the actuarial assumptions, which could possibly necessitate a change to your overall risk tolerance, time horizon or liquidity requirements; and thus, would dictate a change to your overall investment objective and goals for the portfolio.

Monitoring performance by means of regular reviews to assure that objectives are being met and that the policy and guidelines are being followed.

Communication
As a matter of course, your portfolio manager shall keep you apprised of any material changes in PFM Asset Management's outlook, recommended investment policy and tactics. In addition, your portfolio manager shall meet with you no less than annually to review and explain the portfolio’s investment results and any related issues. Your portfolio manager shall also be available on a reasonable basis for telephone communication when needed.

Any material event that affects the ownership of PFM Asset Management or the management of the portfolio must be reported immediately to you.

Disclosures
PFM Asset Management is a registered investment advisor. Investments are not deposits or bank obligations, are not guaranteed by any government agency, and involve risk, including loss of principal Powered by OpenGov
60 Background
Fund balance is a government accounting term that describes the difference between a government’s assets and its liabilities. That difference (i.e., assets in excess of liabilities) is a measure of a government’s additional financial capacity beyond the revenues that it raises each year. A local government should define how much fund balance (additional capacity) it will strive to maintain to: A) be prepared for unplanned, unavoidable financial losses, like natural disasters or recessions; B) have capacity for large, planned expenditures that are too large to be easily accommodated within a local government’s annual budget.

Not all of a local government’s assets are easily converted into cash that can be used should the need arise. Therefore, this policy only concerns the portion of fund balance that can practically and legally be converted into cash, should the need arise. This portion of fund balance is known as the “unrestricted” portion of fund balance.

Purpose
The purpose of this policy is to establish the Town’s formal commitment that a specific amount of the Town’s fund balance be set aside specifically for emergency contingencies and to offset other unplanned, unavoidable losses. It also provides guidelines for the acceptable uses of fund balance and authorization to use fund balances. The amount set aside by this policy is also known as the Town’s General Fund Reserve.

General Fund Reserve Fund and Acceptable Uses
The Town will maintain a fund balance sufficient to allow the Town to respond quickly and decisively to unplanned, unavoidable financial losses. Examples include, but are not limited to natural catastrophes, human-caused disasters, and recessions. The Town commits to holding reserves equal to a minimum of 35% of annual General Fund expenditures. This is intended to provide sufficient coverage to the Town for risks the Town is exposed to and also to cover the Town’s obligations to maintain the minimum amount necessary for retention associated with commercial insurance the Town purchases.

The General Fund Reserve is meant to address unexpected, nonrecurring costs. The General Fund Reserve should not be used for recurring annual operating costs. An exception is poor economic conditions or events that disrupt the Town’s revenues for an extended period of time. In such cases, General Fund Reserve fund balances may be used to provide short-term relief so that the Town can restructure its operations in an orderly manner.

The General Fund Reserve is intended to help the Town address unplanned, unavoidable costs or revenue losses. Below are two categories of potential uses of the reserve that this policy authorizes; Contingency – for unanticipated costs or revenue shortfalls that are experienced through a budget year. Also for one-time projects, programs, or extraordinary events that require a use of reserves.

Emergency – to cover a declared state, federal or local emergency as defined by the Yountville Municipal Code section 2.52.020.

Authority to Use General Fund Reserve
The Town Manager may propose the use of the Contingency category of the General Fund Reserve to the Town Council and the Town Council will vote to provide or withhold authorization. This provision should not be interpreted to prevent the Town Manager from taking emergency actions as may be necessary to protect the Town and that are in the Manager’s existing authority.

Use of the Emergency category of the General Fund Reserve requires a declaration of state, federal or local emergency as defined by the Yountville Municipal Code section 2.52.020 and must be approved via Resolution of the Town Council.

Administration of General Fund Reserve Fund Balance
The Town’s Finance Department will conduct an annual analysis to determine if the Town is likely to stay at or above the minimum target level of General Fund Reserve fund balance.

If the minimum General Fund Reserve fund balance is not likely to be maintained during the analysis period, Town finance staff will prioritize replenishing the reserve fund in the next budget cycle and develop a plan to bring the General Fund Reserve fund balance to the desired amount. This plan will be offered to the Town Council for consideration.

If the General Fund Reserve fund balance exceeds the minimum during the analysis period, the Town may spend the excess reserves.

Reserves should be treated as one-time revenue. A one-time revenue should be used for a nonrecurring expenditure. A nonrecurring [1]
[2]
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Town of Yountville Fund Balance Policy
61 expenditure should not create an unaffordable obligation in future years. Examples of nonrecurring expenditures that the Town Council may assign excess reserves toward include paying down debts, refurbishing a capital asset, or transferring into the Town’s Capital Projects Fund for future capital projects.

Fund Balance Set Aside for Known Future Spending
The General Fund Reserve is for emergency declarations, one-time costs, and unplanned financial losses. In addition to this, there are future costs that are known and planned but are not due in the current fiscal year. Certain expenditures are large enough that it would place a large strain on the budget to fund within a single year. Fund balance allocations within the General Fund are a mechanism to accumulate funds over multiple years so that the Town can more easily cover these costs when the time comes. The Town has established the following to pay for known future spending.

General Fund Budget & Legal Contingency Allocation
The Town Council may assign a specific amount to be reserved for future appropriations to fund unexpected costs, revenue shortfalls, as well as legal and litigation costs that were not anticipated at the adoption of the Town’s operating budget. As of December 4, 2018, this amount has been established at 5% of planned expenditures.

General Fund Leave Buy Out Allocation
The Town Council may assign a specific amount to be reserved for future appropriations to fund unanticipated costs related to covering costs of employees retiring and or separating from the Town to cover funding the cost of accrued leave (management and vacation leaves).

Reporting and Recording of Fund Balance
The Town’s finance staff will report and record all fund balances in accordance with current accounting rules. Staff will observe any and all legal and contractual obligations of the Town in the way staff administers accounting policies. Further, the different fund balance uses described in this report should be easily distinguishable in reports produced by staff. [1] The Governmental Accounting Standards Board (GASB) defines how local governments should report fund balance. Here we are drawing a distinction between the “non-spendable and “restricted” categories defined by GASB and the “committed,” “assigned” and “unassigned” categories. The first two categories are practically or legally impractical or impossible to convert to cash to support near-term spending. So, when consider how much fund balance a government should maintain these two categories should be excluded from consideration. The last three categories are collectively known as “unrestricted” fund balance. [2] The Town is a member of CIRA (California Intergovernmental Risk Authority) for purposes of liability and claims coverage. The Town’s policy coverage requires a minimum reserve balance of $30,000.

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62 Historical Background
The Town of Yountville operates both water and wastewater utility enterprise fund operations which serve the residents of the Town and, in the case of the water enterprise fund, an additional 32 accounts located along Yountville Cross Road. Enterprise Fund operations are designed by nature to operate more like a private sector business model as compared to general government services. For the past decade the Town has operated its water and wastewater utility enterprise funds in a manner which included a significant General Fund subsidy averaging $300,000 per year to cover water operating expenses and capital project expenses for both the water and wastewater utility enterprise funds.

On February 10, 2011 the Town Council adopted a five (5) year phased rate schedule that was designed to end the General Fund subsidization of these enterprise funds. The Town Council issued a policy statement that the enterprise funds should no longer be subsidized and requested a formal policy be brought back to the Council.

Purpose
The Town will establish Utility Enterprise Funds for Town services when the intent of the Town is that all costs of providing the service shall be recovered primarily through ratepayer charges.

General Policy Practices
Enterprise Funds will be established for Town-operated utility services such as the water and wastewater operations.

Enterprise Fund expenditures will be established at a level sufficient to properly maintain the fund’s infrastructure and provide for necessary capital improvements.

The Town Council will review and adopt utility rates as needed to appropriately cover the costs of all operations, including maintenance, depreciation, capital and debt service requirements, reserves as established by Town Council policy, and provide for an adequate level of working capital
Enterprise Fund services will establish and maintain reserves for general contingency and capital purposes consistent with those maintained for general governmental services.

Revenue bonds shall be issued only when projected operating revenues and reserves are insufficient for the timely completion of enterprise capital projects.

Town Council shall continue the five (5) year phased utility rate increase for water and wastewater approved on February 10, 2011 which is designed to end General Fund subsidy and operating deficits of each enterprise fund over the next five (5) years.

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Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Town of Yountville Water & Wastewater Utility
Enterprise Fund Rate Philosophy
(Adopted June 21, 2011 by Resolution Number 2974-11)
63 Background
The Town has established a reasonable water supply through a combination of its long-term supply contract with the Californian Veterans Home for use of Rector Reservoir water and the completion of the Yountville Municipal Water Well to meet the community’s annual water needs. However, the Town recognizes that it may need to purchase additional water supply in long-term drought situations and has established this Drought Water Reserve Bank from the sale of its State Water Supply surplus water rights to potentially fund the purchase of drought supply water. The following policy sets the considerations for use of the Drought Water Reserve Bank by the Town.

General Practices
The Town will continue to develop and implement reasonable water conservation programs and educational programs to educate residential and business customers on how to use less water.

The Town will evaluate future water conservation rebate programs to see if their implementation may be appropriate. Continuation of the ultra low flow toilet and water saving appliance program and implementation of turf replacement with drought tolerant and native plants and alternative irrigation systems are examples of how to reduce water consumption are possibilities.

Town will review, update if necessary, and maintain a water usage pricing structure which encourages water conservation as allowed by state law.

The Town will implement voluntary water rationing and/or increase water rates to reduce water usage and evaluate what impact those mechanisms may have had on water consumption prior to use of mandatory water rationing practices and/or purchase of additional drought water supply.

Town Council must review such analysis, including existing available water resources, implementation of advisory and/or mandatory water conservation practices, available water production from emergency water well, and impact on Town services, and make a finding that use of drought water bank to purchase additional water supply is appropriate.

The purpose of the initial deposit amount into the Drought Water Reserve Bank is to provide future Town Council’s with available resources to make immediate single year drought supply water purchases on the open market.

Any use of the Drought Water Reserve Bank by the Town Council will require implementation and adoption of a plan to replenish the Bank by the same amount as used to purchase drought water supply so that the fund is available in the event of a future drought situation.

The Town will consider use of the Drought Water Reserve Bank under the following conditions:

The Town may use its Drought Water Reserve Bank for the purchase of additional water supply under the following circumstances:

The Town Council has declared a local Water Emergency after evaluating local water supply with needs in accordance with the Town Code, Chapter 13.24, Water Shortage Emergencies, Sections 13.24.020 through 13.24.050, or as may be amended in the future.

The Town Council has first implemented reasonable voluntary water conservation and rationing measures in accordance with Chapter 13.20, Water conservation or as may be amended in the future.

The Town Council has implemented mandatory water rationing program if appropriate.

The Town Council has developed and implemented a temporary water rate increase sufficient to replenish the amount of the draw down against the Drought Water Reserve Bank so that the Bank is available for future use if necessary.

The Town Council may use the interest earnings from the Drought Water Reserve Bank to annually fund rebate programs (existing or new programs) that help to reduce overall municipal water usage by the customer.

The Town Council may use interest earnings and fund balance from the Drought Reserve Bank to make water utility capital projects possible and reduce the impact to the rate payer while maintaining a strong fund balance.

The Town Council may use the fund to pay for capital construction cost for water projects which are designed for the purpose of increasing the Town’s water storage capacity or increase water production to meet drought water supply needs.

The Town shall continually review and work with its partner City of Napa to develop opportunities to achieve reduced water consumption through implementation of new technology, community education and implementation of appropriate water conservation programs when economically feasible and advantageous.

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Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Town of Yountville Use of Drought Water Reserve
Bank Policy
(Adopted December 5, 2017 by Resolution Number 17-3448) 64 Historical Background
The Town of Yountville operates both water and wastewater utility enterprise fund operations which serve the residents and business community of the Town, and, in the case of the water enterprise fund, an additional 32 accounts located along Yountville Cross Road.

Enterprise Fund operations are designed by nature to operate more like a private sector business model as compared to general government services which are funded by the General Fund.

On February 10, 2011, the Town Council adopted a five (5) year phased rate schedule that was designed to end the General Fund subsidization of these enterprise funds. The Town Council issued a policy statement that the enterprise funds should no longer be subsidized and requested a formal policy be brought back to the Council. For the prior decade the Town had operated its water and wastewater utility enterprise funds in a manner which included a significant General Fund subsidy averaging more than $300,000 per year to cover water operating expenses and capital project expenses for both the water and wastewater utility enterprise funds.

Due to strong overall management of revenues and controlling expenditures, the Town’s fiscal condition has improved significantly since 2011. The Town Council has been disciplined with its financial fund management and principally through use of the year end Unassigned Fund Balance allocation process the Town has been able to incrementally increase funding for its Emergency Reserve Fund, Revenue Stabilization Fund, and Capital Projects Fund 50, and to establish irrevocable OPEB and Pension UAL Reserve Funds, establish and fund Fleet & Equipment Reserve Funds, and set aside funding to support for affordable housing. On October 18, 2022, the Town Council created the Water and Wastewater Utility Enterprise Capital Projects Restricted Fund which could be funded by allocations from the General Fund Unassigned Fund Balance allocation process.

Purpose
Funds may only be used for the purpose of paying down utility enterprise fund capital debt expenses or to fund the costs of projected utility enterprise fund capital costs only and may not be used to pay for annual operating costs.

General Practices
Enterprise Funds will be established for Town-operated utility services such as the water and wastewater operations.

Enterprise Capital Fund expenditures will be established at a level sufficient to properly maintain infrastructure and provide for necessary capital improvements.

As a part of its periodic five (5) year phased utility rate review process, the Town Council may allocate and transfer funds from the General Fund 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 (5) year of planned capital projects thereby reducing impact to ratepayers.

Enterprise Fund services will establish and maintain reserves for general contingency and capital purposes consistent with those maintained for general governmental services.

Revenue bonds shall be issued only when projected operating revenues and reserves are insufficient for the timely completion of enterprise capital projects.

General Fund revenues are not to be used for annual operating expenses for the Water and Wastewater Utility Enterprise Funds.

Funding and Replenishment
This restricted fund could receive funding through a re-allocation of prior year General Fund Unassigned Fund Balance upon completion of the annual audit process if funds are available. Future contributions would either grow the existing fund balance or replenish funds that were used.

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Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Town of Yountville Use of Water and Wastewater
Utility Enterprise Capital Projects Restricted
Fund Policy
(Adopted October 18, 2022 by Resolution Number 22-4155) 65 Powered by OpenGov
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Town of Yountville Appropriations (GANN) Limit
Calculation
66 General Fund Summary Fiscal Years 2026/2027 and 2027/2028 Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 General Fund Overview
Revenues, Expenditures, Transfers and Fund Balance Allocations 67 68
General Fund Revenue and Transfers In
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Property Taxes
Property Tax Secured $1,449,234 $1,860,369 $1,755,700 $1,755,700 $1,897,576 $1,935,528 Property Tax Unsecured $53,285 $42,881 $43,900 $47,073 $44,778 $45,674 Property Tax In Lieu(VLF Swap) $965,252 $990,400 $945,500 $962,252 $964,410 $983,698 Property Tax Collection Fee -$9,379 -$13,143 -$12,000 -$12,000 -$13,500 -$14,000 PROPERTY TAXES TOTAL $2,458,391 $2,880,507 $2,733,100 $2,753,025 $2,893,264 $2,950,900 Sales Taxes
Sales Tax $1,682,064 $1,749,488 $1,693,606 $1,717,570 $1,784,478 $1,838,012 Sales Tax Public Safety $30,709 $41,676 $30,000 $30,000 $31,000 $31,500 SALES TAXES TOTAL $1,712,773 $1,791,165 $1,723,606 $1,747,570 $1,815,478 $1,869,512 Other Taxes
Franchise Tax $160,244 $171,332 $150,000 $168,000 $170,000 $171,000 Real Property Transfer Tax $20,807 $18,963 $30,000 $30,000 $25,000 $25,000 OTHER TAXES TOTAL $181,051 $190,295 $180,000 $198,000 $195,000 $196,000 Transient Occupancy Tax
Transient Occupancy Tax $8,924,671 $8,446,782 $8,785,600 $8,785,600 $8,961,312 $9,140,538

TRANSIENT OCCUPANCY TAX
TOTAL $8,924,671 $8,446,782 $8,785,600 $8,785,600 $8,961,312 $9,140,538 Investment Earnings
Interest Income - Leases $73,398 $67,531 $0 $0 $0 $0
Interest Income $189,928 $113,441 $55,000 $75,000 $75,000 $75,000 Investment Market Adjustment $255,408 $66,323 $0 $0 $0 $0 INVESTMENT EARNINGS TOTAL $518,734 $247,295 $55,000 $75,000 $75,000 $75,000 Licenses & Permits
Business License $19,863 $23,402 $23,500 $23,500 $24,000 $24,500 Building Permits $92,246 $71,710 $87,000 $87,000 $90,525 $90,525 Plan Checks $50,862 $31,958 $30,000 $30,000 $40,000 $40,000 Tech Upgrade Fee $6,245 $6,063 $5,000 $5,000 $5,500 $6,000 Digitization Fee $0 $0 $100 $100 $0 $0
Special Event Permit* $9,993 $11,760 $1,500 $1,500 $8,500 $8,755 Tree Removal Permit $1,652 $1,368 $1,500 $1,500 $1,500 $1,500 Tree Removal In Lieu Fee $16,520 $1,467 $1,500 $1,500 $1,500 $1,500 Cannabis Delivery Permit $0 $0 $100 $100 $0 $0
Minor Home Occ Permit $180 $74 $175 $175 $100 $100
Encroachment Permit $13,909 $12,905 $15,000 $19,611 $17,000 $18,000 LICENSES & PERMITS TOTAL $211,470 $160,708 $165,375 $169,986 $188,625 $190,880 Fines & Forfeitures
Vehicle Code Fines $888 $568 $750 $750 $750 $750
Administrative Fines - Penalties $80,937 $1,564 $3,500 $3,500 $3,000 $3,000 FINES & FORFEITURES TOTAL $81,825 $2,132 $4,250 $4,250 $3,750 $3,750 Rents & Concessions
YV Commons Other Rent
Charges $0 $0 $0 $0 $1,500 $1,545
YV Commons Room Rental $0 $0 $0 $1,356 $5,500 $5,665
Sale of Town Merchandise $0 $0 $0 $23,954 $0 $0
Rental Government Buildings $255,216 $255,071 $258,672 $257,815 $260,100 $276,880 Community Hall Rental $55,969 $38,311 $47,250 $47,250 $45,000 $46,350 Community Center Rental $15,052 $20,928 $12,600 $12,600 $24,000 $24,720 69 2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Other Facility Rental Charges $38,089 $33,485 $32,550 $32,550 $35,000 $36,050 Park Rentals $26,655 $21,830 $18,500 $18,500 $21,000 $21,630 Elec. Veh. Charging Station $3,959 $5,755 $3,500 $3,500 $4,500 $4,500 RENTS & CONCESSIONS TOTAL $394,939 $375,380 $373,072 $397,525 $396,600 $417,340 Intergovernmental Revenue
St Motor Vehicle In Lieu $3,692 $4,707 $2,800 $4,563 $4,500 $4,500 State Cops Program $186,159 $183,669 $195,000 $195,000 $196,950 $198,920 State Hoptr $3,897 $3,825 $3,800 $3,800 $3,800 $3,800
Other Federal Revenue $16,817 $0 $0 $0 $0 $0

INTERGOVERNMENTAL
REVENUE TOTAL $210,565 $192,200 $201,600 $203,363 $205,250 $207,220 Parks & Recreation Fees
Class Fees $91,926 $91,824 $82,780 $82,780 $94,000 $97,023 Events Fees $5,968 $12,314 $5,450 $5,450 $4,000 $4,120
Sports Program Fees $20,110 $19,375 $21,870 $21,870 $23,500 $24,205 Camp Program Fees $291,060 $363,064 $310,000 $395,000 $407,000 $419,000 Excursion Fees $21,048 $19,365 $34,615 $34,615 $26,000 $26,780

PARKS & RECREATION FEES
TOTAL $430,112 $505,942 $454,715 $539,715 $554,500 $571,128 Charges for Service
Planning Service Charge $209,048 $139,400 $169,000 $100,000 $185,000 $185,000 Engineering Service Charges $3,357 $0 $1,000 $1,000 $2,000 $2,000 Rental Program Registration $16,905 $14,892 $20,000 $20,000 $15,000 $15,000 Conditional Use Permit Fee $31,056 $30,905 $30,000 $31,731 $32,000 $32,500 Way Finding Signage Fees $8,266 $7,427 $10,000 $0 $0 $0 Parking Mgmt- Vehicle Reg. Fee $41,746 $42,636 $50,000 $50,000 $45,000 $45,000 Parking Mgmt- Off Site Parking $6,520 $5,883 $10,000 $6,042 $6,000 $6,000 Storefront Display Monitoring $0 $0 $1,000 $0 $0 $0
CHARGES FOR SERVICE TOTAL $316,897 $241,143 $291,000 $208,773 $285,000 $285,500 Miscellaneous
Lease Revenue -$25,142 -$57,646 $0 $0 $0 $0
Miscellaneous Revenue $2,801 $6,959 $1,200 $8,464 $1,000 $1,000 Refunds & Reimbursements $43,953 $87,332 $30,958 $30,958 $35,680 $36,080 Sales Of Property & Equipment $8,791 $36,134 $0 $0 $0 $0 Donations & Contributions $0 $25,000 $13,000 $13,000 $36,000 $37,080 Art Donations/Comm $69,764 $70,097 $83,150 $83,150 $83,400 $85,902 Art Sales $38,241 $36,364 $0 $7,819 $0 $0
MISCELLANEOUS TOTAL $138,407 $204,240 $128,308 $143,391 $156,080 $160,062 Transfers & Other Sources
Interfund Transfer $0 $685 $0 $0 $0 $0
Interfund Transfer - NVTID $14,963 $14,078 $14,643 $14,643 $14,936 $15,234 Interfund Transfer - Fire Services $32 $0 $0 $0 $0 $0

TRANSFERS & OTHER
SOURCES TOTAL $14,995 $14,763 $14,643 $14,643 $14,936 $15,234 TOTAL $15,594,831 $15,252,551 $15,110,269 $15,240,841 $15,744,795 $16,083,064 70 General Fund Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Community Promotion $432,202 $442,122 $476,106 $454,425 $427,400 $434,400 Town Manager's Office $544,965 $439,798 $484,936 $484,936 $495,027 $519,731 Town Clerk $484,341 $605,275 $926,489 $963,995 $983,627 $1,002,260 Town Attorney $304,458 $323,853 $326,000 $326,000 $351,000 $361,500 Risk Management $60,355 $65,158 $80,850 $70,500 $71,500 $71,500 Non-Departmental $122,311 $194,130 $273,450 $257,450 $247,000 $253,350 Administrative Services $684,976 $802,609 $944,149 $962,949 $933,613 $909,088 Council & Mayor $166,891 $121,832 $245,064 $238,437 $239,957 $240,591 Parks & Recreation
Admin & Services $552,006 $672,460 $695,694 $695,694 $711,489 $747,432 Camp $258,242 $324,498 $312,560 $312,560 $434,158 $448,760 Community Center $358,926 $382,270 $424,294 $424,482 $491,156 $496,308 Leisure Programs $288,163 $293,226 $381,253 $381,253 $382,984 $400,959 Sports Programs $63,396 $56,164 $63,238 $63,238 $62,030 $65,212 Community Events &
Programs $182,221 $217,033 $241,466 $241,466 $290,974 $298,123 Yountville Arts Programs $131,751 $163,634 $180,648 $186,836 $201,472 $208,977

PARKS & RECREATION
TOTAL $1,834,706 $2,109,286 $2,299,153 $2,305,529 $2,574,263 $2,665,771 Planning & Building $1,231,101 $1,111,327 $1,329,203 $1,347,774 $1,445,904 $1,563,430 Public Safety
Fire & Emergency Services $973,789 $941,074 $1,552,975 $1,552,975 $1,655,143 $1,740,777 Law Enforcement $1,271,120 $1,374,552 $1,234,377 $1,471,055 $1,618,657 $1,756,201 PUBLIC SAFETY TOTAL $2,244,909 $2,315,626 $2,787,352 $3,024,030 $3,273,800 $3,496,978 Public Works
Engineering/Administration $789,983 $798,424 $899,549 $859,549 $891,900 $920,267 Government Buildings $663,720 $857,671 $938,370 $963,537 $1,102,680 $1,190,182 Park Maintenance $743,961 $838,388 $1,072,921 $1,072,921 $1,104,320 $1,168,953 Street Maintenance $416,321 $416,558 $495,241 $495,241 $504,796 $538,140 PUBLIC WORKS TOTAL $2,613,986 $2,911,041 $3,406,081 $3,391,248 $3,603,696 $3,817,542 Revenues / Balance Sheet $0 $0 $0 $0 $0 $0
TOTAL $10,725,199 $11,442,059 $13,578,833 $13,827,273 $14,646,787 $15,336,141 Powered by OpenGov
71 Yountville Town Council Vision Statement
To maintain a safe and healthy town that respects its history and natural environment while creating an exceptional quality of life for residents by providing value through amenities and services and promoting sustainable businesses and economic development.

Department Overview
The Town of Yountville was established on February 4, 1965 and is classified as a General Law City under the California Government Code.

Yountville is governed by a five-member Town Council and works under the Council/Manager style of government, which combines the locally elected Council's policy leadership experience with a professionally appointed Town Manager who supervises the organization's daily operations. The Town Council is the policy-making body, with final responsibility for the delivery of all programs and Town services to the residents of Yountville. All ordinances, resolutions, and important contracts must be approved by the Council, which also changes and approves the budget and hires the Town Manager and Town Attorney. To learn more about the Yountville Town Council please visit the Town of Yountville website.

Biennial Budget Goals and Objectives
Actively participate on various local and regional committees and boards representing Town interests.

Provide oversight and direction to staff in implementing Town Council priorities.

Adopt a balanced budget.

Budget Insights
$20,000 of the Meetings & Training budget is for the Town Council Planning Retreat to be held in Fiscal Year 2026/2027.

Meetings & Training also includes budget for Employee Appreciation activities.

Town Council/Mayor Department Expenditures
Personnel
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Salaries - Part Time $46,262 $52,209 $57,000 $57,000 $57,000 $57,000 Medicare & Fica $3,463 $3,896 $4,361 $4,361 $4,360 $4,360 Deferred Compensation $300 $450 $1,500 $1,500 $600 $600 Payment-In Lieu Health $17,429 $7,937 $18,000 $18,000 $18,000 $18,000 Health Insurance $29,224 $32,661 $41,452 $35,025 $42,352 $45,148 Dental Insurance $2,895 $2,719 $2,693 $2,693 $2,693 $2,747 Vision Insurance $1,450 $2,231 $2,500 $2,500 $2,500 $2,500 Life/Disability Insurance $284 $286 $201 $201 $260 $169 Cell Phone Allowance $4,000 $4,080 $4,800 $4,800 $4,800 $4,800 Other Employee
Reimbursement $150 $355 $3,000 $3,000 $3,000 $3,000
Technology Stipend $0 $0 $7,200 $7,200 $1,800 $7,200
Allocated Liability Insurance $2,979 $3,552 $4,909 $4,909 $5,106 $6,382 Allocated Wrkrs Comp
Insurance $1,213 $1,408 $1,998 $1,998 $1,986 $2,185
TOTAL $109,649 $111,785 $149,614 $143,187 $144,457 $154,091 Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Town Council/Mayor Department
General Fund Department 01-1001
72 Supplies & Services
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Other Supplies &
Materials $970 $628 $1,700 $1,500 $1,500 $1,500
Conference & Travel $6,986 $1,491 $26,000 $26,000 $26,000 $26,000 Meetings & Training $38,694 $7,929 $44,250 $44,250 $45,000 $35,000 Other Community
Support $10,592 $0 $23,500 $23,500 $23,000 $24,000
TOTAL $57,242 $10,048 $95,450 $95,250 $95,500 $86,500
Total Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Council &
Mayor $166,891 $121,832 $245,064 $238,437 $239,957 $240,591 TOTAL $166,891 $121,832 $245,064 $238,437 $239,957 $240,591 Powered by OpenGov
73 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
74 Department Overview
The Information Technology & Communications (ITC) Department accounts for all operating and maintenance costs related to the Town’s computer network, workstation system, Wi-Fi hotspots, and fixed and portable telecommunications system. The costs associated with Information Technology and Telecommunications are allocated out to the departments who utilize such equipment or contractual services that support these systems. The allocation is adjusted annually based on the departments’ proportionate share of estimated expenses and assigned/maintained equipment units.

The Town of Yountville's ITC Department is continually evolving its service delivery platforms, using a mixture of cloud and on-premise technologies to provide email, document management, cyber-security, and financial software solutions. This approach has enabled the Town of Yountville to continually lower its overall carbon footprint through a reduction in the use of electricity.

Biennial Budget Goals and Objectives
Evaluate additional workflows to make our systems more available and intuitive for members of the public and employees.

Maintain network/server environment for data storage, growth, and system redundancy.

Replace employee workstations (per Town replacement schedule).

Creating content to enhance the Town’s communications with constituents through website, social media, and video platforms.

Provide quality video streams of all Town public meetings.

Continue cybersecurity training and awareness measures.

Budget Insights
$47,000 increase in Internet & Network Budget due to the need for scheduled server infrastructure and operating system refresh. $21,000 in Machinery & Equipment for annual PC and equipment upgrades.

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.

Information Technology & Communications Department Expenditures All expenditures are allocated to departments (see Allocated IT Costs line item below), so total budget in this department shows zero.

Total Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Office Supplies $628 $1,117 $2,250 $2,250 $2,500 $2,750 Other Supplies & Materials $1,153 $980 $2,500 $2,500 $3,500 $4,000 Equipment Maintenance $398 $3,641 $6,563 $6,563 $5,500 $5,500 Equipment Rental $21,362 $17,539 $24,000 $24,000 $21,000 $21,000 Telecommunications $39,914 $40,020 $46,000 $46,000 $50,700 $52,700 Internet & Network $1,797 $17,941 $10,000 $10,000 $57,000 $10,000 Software And Licenses $259,681 $310,484 $365,835 $382,546 $376,350 $398,250 Allocated IT Costs -$371,643 -$433,921 -$507,648 -$524,359 -$563,550 -$542,200 Contract Services $20,613 $20,627 $28,000 $28,000 $26,000 $27,000 Machinery & Equipment <
$10k $26,098 $21,572 $22,500 $22,500 $21,000 $21,000
TOTAL $0 $0 $0 $0 $0 $0
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Information Technology & Communications
Division
General Fund Department 01-1011
75 Performance Measures
The Town of Yountville uses performance measurement to align departmental activities with the Town's FOCUS framework. The Information Technology & Communications Department's responsibilities most directly support the following FOCUS values:

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76 Department Overview
The Community Promotions and Programs budget supports events, initiatives, and services designed to strengthen community connection and promote participation in local programs. Funding supports events such as the Halloween Block Party and Yountville Night Out, as well as community initiatives including Yountville Ready, Yountville Blue, and Yountville Green. The budget also funds the Town’s contract with the Chamber of Commerce for destination marketing and tourism promotion, community event advertising, and the NVTA electric shuttle, which provides free transportation throughout Yountville. Collectively, these investments support community engagement, local businesses, and environmentally responsible practices that contribute to Yountville’s quality of life.

Biennial Budget Goals and Objectives
Advance community wellbeing, sustainability, and preparedness through Yountville Blue, Green, and Ready initiatives.

Promote Yountville as a premier destination.

Strengthen community connection through events including the Halloween Block Party and Yountville Night Out.

Evaluate outreach efforts using consistent performance measures.

Improve community access and mobility.

Implement structured strategic communications tools.

Budget Insights
Includes $15,000 in Contract Services to support implementation of the Town’s communications strategy, including updates to meet evolving web accessibility requirements.

Funding is included within Other Community Support for the Halloween Block Party.

Community Promotion & Programs Department Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Other Supplies & Materials $42 $358 $3,000 $3,000 $1,500 $1,500 Advertising $1,416 $1,145 $5,500 $5,500 $5,000 $5,000
Chamber Of Commerce $329,325 $339,205 $349,381 $299,381 $300,000 $306,000 Emergency Preparedness $6,263 $2,553 $7,875 $7,875 $6,500 $6,500 60th Anniversary Celebration $0 $56,892 $0 $0 $0 $0
Blue Zones Project
Implementation $826 $0 $0 $0 $0 $0
Transit Subsidy $36,711 $28,160 $50,000 $50,000 $50,000 $50,000 Town Newsletter $724 $506 $4,500 $4,500 $1,000 $1,000
Imagine Yountville Grant
Program $50,000 $0 $25,000 $25,000 $25,000 $25,000
Other Community Support $6,894 $13,213 $15,000 $15,000 $23,200 $24,200 TOYCF Administrative Costs $0 $90 $500 $500 $200 $200
Merchandise for Holiday
Kiosk $0 $0 $0 $28,319 $0 $0
Contract Services $0 $0 $15,350 $15,350 $15,000 $15,000 TOTAL $432,202 $442,122 $476,106 $454,425 $427,400 $434,400 Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Community Promotion & Programs Division
General Fund Department 01-1015
77 Program Revenue
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Sale of Town
Merchandise $0 $0 $0 $23,954 $0 $0
TOTAL $0 $0 $0 $23,954 $0 $0
Performance Measures
The Town of Yountville uses performance measures to align departmental activities with the Town's FOCUS Framework. The Community Promotion Department's responsibilities most directly support the following FOCUS values:

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78 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 $2,352 $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 $413,332 $438,913 Town of Yountville Biennial Budget Fiscal Year 2026/2027 and 2027/2028 Town Manager's Office Expenditures
General Fund Department 01-1101
79 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 $495,027 $519,731 TOTAL $544,965 $439,798 $484,936 $484,936 $495,027 $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
80 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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81 Department Overview
The Administrative Services Department encompasses Finance, Human Resources, and Risk Managment related functions.

Finance functions include: financial management and oversight of all Town funds; centralized accounting; budget development, production and monitoring; administrative and project support to all departments; management of the Town's utility billing service; revenue collections; banking and bank card services; and customer service the public.

This department also provides Human Resources services including labor relations, and risk management. To find out more about the Finance and Human Resources Departments please visit the Town of Yountville website.

Biennial Budget Goals and Objectives
Receive the GFOA Distinguished Budget Presentation Award for the Town’s first Biennial 2026/2027 & 2027/2028 Budget.

Receive the GFOA Certificate of Achievement for Excellence in Financial Reporting for the Town’s Annual Comprehensive Financial Report for June 30, 2026.

Refine internal processes to increase efficiency, especially by using upgraded software options.

Update Town Personnel Rules to reflect recent changes in legislation.

Budget Insights
$15,000 budgeted in Audit & Accounting Services for the Town's annual financial audit.

This cost is shared with the enterprise funds, so remaining amount of the contract is budgeted in water and wastewater departments
$50,000 budgeted in Contract Services in FY 2026/2027 for transition to MCCI for online forms and payment software. $25,000 budgeted in Contract Services in FY 2026/2027 to transition to Springbrook Advanced Budgeting for improved budget integration.

Decrease to Contract Services for RGS Financial Consultant services in anticipation of staff turnover.

Personnel Services budget (in Supplies & Services table) includes the cost of the Human Resources Information System (HRIS) software.

Department Expenditures
Personnel
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Salaries - Full Time $289,577 $363,335 $367,076 $367,076 $382,056 $400,626 Salaries - Part Time $27,671 $27,666 $30,210 $30,210 $28,768 $30,210 Overtime $1,056 $230 $425 $425 $450 $475
Medicare & Fica $5,816 $6,589 $7,634 $7,634 $7,741 $8,120 Deferred Compensation $20,549 $22,414 $28,002 $28,002 $28,638 $29,899 Payment-In Lieu Health $3,651 $2,400 $2,400 $2,400 $2,400 $2,400 Health Insurance $27,994 $47,831 $61,371 $61,371 $59,496 $63,423 Dental Insurance $4,398 $5,862 $4,996 $4,996 $5,038 $5,138 Vision Insurance $328 $511 $1,188 $1,188 $1,188 $1,188
Life/Disability Insurance $3,142 $4,077 $4,068 $4,068 $4,521 $4,659 Tuition Reimbursement $0 $0 $1,080 $1,080 $960 $120
Automobile Allowance $1,770 $1,590 $1,590 $1,590 $1,590 $1,590 Cell Phone Allowance $1,883 $2,538 $2,280 $2,280 $2,520 $2,280 Other Employee
Reimbursement $198 $556 $1,469 $1,469 $1,469 $1,469
Technology Stipend $135 $1,080 $2,655 $2,655 $1,080 $2,655 Pers Employer Rate $33,801 $39,550 $42,351 $42,351 $43,975 $45,897 Allocated PRSP- Payment to
Trust $15,256 $16,913 $17,639 $17,639 $11,025 $11,552
Town of Yountville Biennial Budget Fiscal Year 2026/2027 and 2027/2028 Administrative Services Department
General Fund Department 01-1102
82 2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Allocated OPEB - Payment to
Trust $7,628 $6,765 $7,056 $7,056 $7,350 $7,701
Allocated Liability Insurance $19,487 $26,452 $30,856 $30,856 $34,406 $43,008 Allocated Wrkrs Comp
Insurance $7,933 $10,481 $12,558 $12,558 $13,384 $14,723 TOTAL $472,273 $586,841 $626,904 $626,904 $638,055 $677,133 Supplies & Services
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Office Supplies $616 $349 $1,000 $1,000 $1,000 $1,000
Other Supplies &
Materials $354 $720 $1,000 $1,000 $1,000 $1,000
Postage & Printing $3,156 $3,361 $3,700 $3,700 $4,000 $4,300 Audit & Accounting
Services $12,675 $41,700 $25,000 $43,800 $17,750 $27,700 Bank & Fiscal Agent Fees $438 $440 $850 $850 $850 $850
Personnel Services $0 $7,142 $14,500 $14,500 $17,850 $19,650 Allocated Facilities Costs $0 $0 $0 $0 $2,310 $4,427
Allocated Fleet Costs $0 $0 $0 $0 $323 $418
Allocated IT Costs $41,294 $57,762 $67,590 $67,590 $69,035 $66,420 Conference & Travel $2,086 $7,573 $13,000 $13,000 $12,050 $9,800 Meetings & Training $8,748 $8,701 $13,200 $13,200 $3,850 $3,850 Dues & Subscriptions $1,995 $3,701 $3,380 $3,380 $4,990 $4,990 Contract Services $141,343 $84,318 $174,025 $174,025 $160,550 $87,550 TOTAL $212,703 $215,768 $317,245 $336,045 $295,558 $231,955 Total Expenditures
2023/2024 Actual 2024/2025 Actual 2025/2026 Adopted 2025/2026 Estimated 2026/2027 Proposed 2027/2028 Proposed Finance $684,976 $802,609 $944,149 $962,949 $933,613 $909,088 TOTAL $684,976 $802,609 $944,149 $962,949 $933,613 $909,088 Full-Time Staff Allocations
Finance Department
2023/2024 Actual 2024/2025 Actual 2025/2026 Actual 2026/2027 Proposed 2027/2028 Proposed Accounting Assistant 0.1 0.1 0 0 0
Accounting Technician I 0 0 0.1 0.1 0.1
Administrative Assistant II 0.1 0.2 0.2 0.2 0.2
Administrative Services Director 0.5 0.4 0.4 0.4 0.4
Financial Analyst/Accountant II 0.6 0.65 0.65 0.65 0.65 Human Resources Analyst 0.2 0.6 0.6 0.6 0.6
Information Systems Administrator 0.1 0.1 0.1 0.1 0.1
Management Analyst II 0.25 0.25 0.25 0.25 0.25
Town Manager 0.075 0.075 0.075 0.075 0.075
TOTAL 1.925 2.375 2.375 2.375 2.375
83 Performance Measures
The Town of Yountville uses performance measurement to align departmental activities with the Town's FOCUS framework. The Administrative Services Department's responsibilities most directly support the following FOCUS values:

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84 Department Overview
The Risk Management Department accounts for the costs of participation in CIRA (California Intergovernmental Risk Authority), a public Joint Powers Authority (JPA). CIRA provides the Town’s insurance coverage’s, proactive employee safety and risk management support & training. The costs of the Town’s liability, workers’ compensation, property, and errors & omissions insurances are charged out to all departments based on a per-employee allocation formula. Administrative oversight costs, employee safety committee and risk management costs that are not directly allocated to departments remain in this budget. The Town Manager serves as the Town’s designated CIRA Board representative.

The Liability Program provides coverage to $35 million per occurrence for general and automobile liability and public officials’ errors and omission. Employment Practices Liability (EPL) coverage is provided through the Employment Risk Management Authority (ERMA) up to $1 million and California State Association of Counties-Excess Insurance Authority (CSAC-EIA) provides coverage in excess of $1 million, up to the program limit per occurrence.

The Workers’ Compensation Program provides coverage up to statutory limits per occurrence, including volunteers. CIRA self-funds up to $500,000 and losses in excess of this amount are covered via the Local Agency Workers’ Compensation Excess Pool (LAWCX) and reinsurance. The Town has a $20,000 self-insured retention (SIR).

Biennial Budget Goals and Objectives
Continue to actively seek to update and improve upon Town’s risk management policies and procedures by adopting new policies and procedures with a focus at the departmental operating level.

Continue to be proactive assisting with risk management and prevention of potential litigation and workers compensation claims through the implementation of appropriate policies, procedures, and staff training and development including appropriate online training.

Maintain liability claim General Fund allocation at $50,000 which is $20,000 more than the $30,000 minimum funding level required by CIRA.

Maintain $20,000 Self-Insured Retention General Fund allocation to continue Workers Compensation Program.

Apply for CIRA Employee Relations and Safety Grant opportunities.

Budget Insights
Funding is included for contract services for Employee Training and Development Services, Liebert, Cassidy & Whitmore Affordable Care Act Analysis and Training Consortium Dues, and CIRA Employment Practices Grant.

Decrease from current fiscal year adopted budget due to lower anticipated costs in the next two fiscal years.

Program Revenue
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Refunds &
Reimbursements $0 $16,644 $7,000 $7,000 $7,000 $7,000
TOTAL $0 $16,644 $7,000 $7,000 $7,000 $7,000
Department Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
COVID-19 Sick Leave $0 $7,665 $0 $0 $0 $0
Other Supplies & Materials $7,435 $36 $8,500 $6,500 $6,500 $6,500 Conference & Travel $0 $0 $850 $0 $0 $0
Liability Claims $10,000 $1,685 $15,000 $15,000 $15,000 $15,000 Workers Compensation
Claims $3,527 $12,406 $10,000 $10,000 $10,000 $10,000
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Risk Management Department
General Fund Department 01-1103
85 2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Unemployment Insurance $0 $10,434 $5,000 $3,000 $3,000 $3,000 Contract Services $39,392 $32,933 $41,500 $36,000 $37,000 $37,000 TOTAL $60,355 $65,158 $80,850 $70,500 $71,500 $71,500
Performance Measures
The Town of Yountville uses performance measurement to align departmental activities with the Town's FOCUS Framework. The Risk Management Department's responsibilities most directly support the following FOCUS values:

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86 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
87 Department Overview
The Communications and Town Clerk Department supports transparent governance, effective public engagement, and the administration of statutory responsibilities including records management, elections, legislative support, and Town communications. The focus of this department will continue to be on modernizing internal processes, strengthening community participation, and preserving Town records.

Key initiatives include implementing standardized digital workflows, expanding outreach for Boards and Commissions, and advancing the digitization of archival documents.

More information regarding the Town Clerk & Communications department is available on the Town of Yountville website.

Biennial Budget Goals and Objectives
Modernize records and workflow management.

Strengthen civic participation in local governance.

Preserve and digitize Town records.

Maintain excellence in election administration.

Invest in professional development and organizational capacity.

Budget Insights
A $48,000 budget is included in FY 2026/2027 to support election administration and ensure compliance with state election laws. Meetings & Trainings and Conferences & Travel budgets have been increased to support professional development.

Department Expenditures
Personnel
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Salaries - Full Time $229,130 $293,011 $464,137 $464,137 $506,956 $542,729 Salaries - Part Time $0 $14,307 $0 $0 $0 $0
Medicare & Fica $3,087 $5,172 $6,730 $6,730 $7,351 $7,870 Deferred Compensation $14,135 $11,065 $33,492 $33,492 $23,001 $24,348 Payment-In Lieu Health $2,492 $0 $0 $0 $0 $0
Health Insurance $17,665 $36,685 $90,616 $90,616 $73,607 $78,465 Dental Insurance $2,024 $2,599 $5,213 $5,213 $4,383 $4,471 Vision Insurance $952 $595 $1,600 $1,600 $1,600 $1,600
Life/Disability Insurance $2,058 $3,395 $5,116 $5,116 $3,706 $5,514 Tuition Reimbursement $0 $0 $300 $300 $180 $180
Automobile Allowance $375 $2,580 $4,980 $4,980 $4,980 $4,980 Cell Phone Allowance $1,642 $2,024 $3,072 $3,072 $3,072 $3,072 Other Employee
Reimbursement $730 $688 $1,320 $1,320 $1,920 $1,920
Technology Stipend $0 $1,800 $3,780 $3,780 $3,420 $360
Pers Employer Rate $16,442 $23,187 $37,674 $37,674 $41,129 $44,217 Allocated PRSP- Payment to
Trust $13,721 $16,511 $22,852 $22,852 $14,850 $15,914
Allocated OPEB - Payment to
Trust $6,860 $6,605 $9,141 $9,141 $9,900 $10,609
Allocated Liability Insurance $16,481 $24,868 $26,888 $26,888 $44,669 $55,836 Allocated Wrkrs Comp
Insurance $6,709 $9,853 $10,943 $10,943 $17,376 $19,114 TOTAL $334,504 $454,945 $727,854 $727,854 $762,100 $821,199 Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Town Clerk & Communications Department
General Fund Department 01-1110
88 Supplies & Services
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Office Supplies $1,390 $694 $1,700 $1,700 $1,200 $1,200 Other Supplies &
Materials $2,346 $1,031 $1,700 $1,700 $1,200 $1,200
Advertising $1,729 $163 $6,500 $6,500 $5,000 $5,000
Elections $41,936 $39,465 $3,000 $3,000 $48,000 $4,000
Allocated Facilities
Costs $0 $0 $0 $0 $2,894 $5,546
Allocated Fleet Costs $0 $0 $0 $0 $323 $418
Allocated IT Costs $25,410 $49,028 $57,360 $57,360 $60,920 $58,612 Conference & Travel $5,304 $8,473 $16,500 $16,500 $19,000 $20,000 Meetings & Training $10,099 $11,990 $16,500 $16,500 $18,000 $19,000 Dues & Subscriptions $1,954 $3,424 $2,875 $2,875 $5,990 $6,085 Contract Services $59,669 $36,062 $92,500 $130,006 $59,000 $60,000 TOTAL $149,837 $150,330 $198,635 $236,141 $221,527 $181,061 Total Expenditures
2023/2024 Actual 2024/2025 Actual 2025/2026 Adopted 2025/2026 Estimated 2026/2027 Proposed 2027/2028 Proposed Town Clerk $484,341 $605,275 $926,489 $963,995 $983,627 $1,002,260 TOTAL $484,341 $605,275 $926,489 $963,995 $983,627 $1,002,260 89 Full-Time Staff Allocations
Town Clerk Department
2023/2024 Actual 2024/2025 Actual 2025/2026 Actual 2026/2027 Proposed 2027/2028 Proposed Administrative Assistant II 0.1 0.1 0.1 0.1 0.1
Clerk & Communications Director 0.9 0.9 0.9 0.9 0.9
Code Compliance Officer 0 0.25 0 0 0
Deputy Director of Marketing &
Economic Development 0 0 1 1 1
Deputy Town Clerk 1 1 1 1 1
Information Systems Administrator 0.15 0.15 0.15 0.15 0.15 Town Manager 0.05 0.05 0.05 0.05 0.05
TOTAL 2.2 2.45 3.2 3.2 3.2
Performance Measures
The Town of Yountville uses performance measurement to align departmental activities with the Town’s FOCUS framework.

The Community Promotion Department's responsibilities most directly support the following FOCUS values:

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90 Department Overview
The Planning & Building Department is responsible for guiding the physical growth and development of the community. Building staff reviews building permit applications for compliance with State and local building codes (structural, electrical, mechanical, plumbing, and energy efficiency) and provides plan check and inspection services for all new construction activity. Planning staff provides information on land use, zoning and site development standards and reviews use permit, design review, master development plan, variance, etc. applications for consistency with the Town’s General Plan and Zoning regulations. Planning staff is also responsible for various regulatory and policy programs, including administration of the Town’s General Plan and Zoning Ordinance, California Environmental Quality Act (CEQA) compliance, state mandated Housing Element reporting, rental registration permitting, Use Permit compliance monitoring, and employee parking monitoring. The Code Compliance function of the Planning & Building Department is responsible for investigating concerns regarding possible violations of the Town’s building and zoning code regulations.

Biennial Budget Goals and Objectives
Continue to work with customers on development projects (Yountville Crossroads, Humboldt Mixed-Use project, Perry Lang Restaurant renovation, etc.)
Propose additional modifications to the tree ordinance.

Continue Housing Element implementation and reporting including additional code amendments.

Conduct online permitting and processing enhancements.

Continue to monitor and implement code changes required by ever-changing state law.

Staff and implement the Regional Climate Action and Adaption Plan (RCAAP) as directed.

Review and issue building permits related to the Yountville Commons Project.

Budget Insights
$164,500 budgeted for provision of contract building permit tech, inspection and plan check services. $75,000 is budgeted in Contract Services 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 is budgeted for on-call specialty consultants to service planning projects.

Currently vacant Deputy Planning Director position budgeted for half a year in 2026/2027 and full year in 2027/2028.

Department Expenditures
Personnel
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Salaries - Full Time $541,582 $399,755 $472,182 $472,182 $515,491 $624,958 Salaries - Part Time $16,101 $16,535 $18,126 $18,126 $17,261 $18,126 Medicare & Fica $8,361 $7,954 $8,234 $8,234 $8,795 $10,449 Deferred Compensation $37,817 $19,883 $35,734 $35,734 $35,772 $43,185 Payment-In Lieu Health $413 $300 $300 $300 $300 $300
Health Insurance $62,351 $48,730 $74,995 $74,995 $75,454 $88,171 Dental Insurance $4,568 $3,435 $4,177 $4,177 $4,177 $4,604 Vision Insurance $942 $734 $1,725 $1,725 $1,725 $1,725
Life/Disability Insurance $5,962 $3,823 $5,161 $5,161 $3,816 $4,802 Tuition Reimbursement $0 $0 $300 $300 $180 $120
Automobile Allowance $3,240 $3,760 $4,560 $4,560 $3,360 $5,760 Cell Phone Allowance $3,729 $2,100 $2,832 $2,832 $2,976 $3,312 Other Employee
Reimbursement $750 $178 $1,770 $1,770 $1,945 $2,070
Technology Stipend $180 $3,690 $2,340 $2,340 $90 $2,340 Pers Employer Rate $52,397 $35,905 $42,352 $42,352 $45,814 $54,984 Allocated PRSP- Payment to
Trust $26,323 $27,496 $22,928 $22,928 $15,055 $18,326
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Planning & Building Department
General Fund Department 01-2115
91 2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Allocated OPEB - Payment to
Trust $13,161 $10,999 $9,172 $9,172 $10,036 $12,217
Allocated Liability Insurance $33,476 $43,206 $48,526 $48,526 $53,965 $67,457 Allocated Wrkrs Comp
Insurance $10,959 $13,715 $19,749 $19,749 $20,993 $23,092 TOTAL $822,312 $642,195 $775,163 $775,163 $817,205 $985,998 Supplies & Services
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Office Supplies $0 $929 $1,500 $1,500 $1,500 $1,500
Other Supplies &
Materials $2,627 $287 $1,500 $1,500 $1,500 $1,500
Postage & Printing $6,603 $1,980 $4,500 $4,500 $4,500 $4,500 Bank & Fiscal Agent Fees $3,752 $3,745 $5,500 $5,500 $5,500 $5,500 Building Inspection
Services $84,523 $94,876 $104,000 $104,000 $106,500 $106,500 Plan Check Services $29,723 $42,407 $30,000 $30,000 $40,000 $40,000 Other Agencies $0 $250 $0 $0 $0 $0
Vehicle Maintenance $0 $0 $500 $500 $500 $500
Allocated Facilities Costs $0 $0 $0 $0 $1,418 $2,718
Allocated Fleet Costs $0 $0 $0 $0 $162 $209
Allocated IT Costs $34,944 $51,037 $59,720 $59,720 $68,979 $66,365 Conference & Travel $6,039 $7,271 $12,000 $12,000 $12,000 $12,000 Meetings & Training $373 $303 $1,000 $1,000 $1,000 $1,000 Dues & Subscriptions $2,720 $913 $1,500 $1,500 $1,700 $1,700 Way Finding Sign
Program $1,086 $0 $2,000 $2,000 $2,000 $2,000
Contract Services $236,399 $265,135 $330,320 $348,891 $381,440 $331,440 TOTAL $408,788 $469,132 $554,040 $572,611 $628,699 $577,432 Total Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Planning &
Building $1,231,101 $1,111,327 $1,329,203 $1,347,774 $1,445,904 $1,563,430 TOTAL $1,231,101 $1,111,327 $1,329,203 $1,347,774 $1,445,904 $1,563,430 92 Program Revenues
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
(3110) Building Permits $92,246 $71,710 $87,000 $87,000 $90,525 $90,525 (3111) Plan Checks $50,862 $31,958 $30,000 $30,000 $40,000 $40,000 (3112) Tech Upgrade Fee $6,245 $6,063 $5,000 $5,000 $5,500 $6,000 (3114) Digitization Fee $0 $0 $100 $100 $0 $0
(3120) Special Event Permit* $9,993 $0 $1,500 $0 $0 $0
(3190) Tree Removal Permit $1,652 $1,368 $1,500 $1,500 $1,500 $1,500 (3192) Cannabis Delivery
Permit $0 $0 $100 $100 $0 $0
(3195) Minor Home Occ Permit $180 $74 $175 $175 $100 $100 (3220) Administrative Fines -
Penalties $65,000 -$400 $2,500 $2,500 $2,000 $2,000
(3601) Planning Service Charge $209,048 $139,400 $169,000 $100,000 $185,000 $185,000 (3605) Rental Program
Registration $16,905 $14,892 $20,000 $20,000 $15,000 $15,000 (3606) Conditional Use Permit
Fee $31,056 $30,905 $30,000 $31,731 $32,000 $32,500
(3615) Way Finding Signage
Fees $8,266 $7,427 $10,000 $0 $0 $0
(3625) Parking Mgmt- Vehicle
Reg. Fee $41,746 $42,636 $50,000 $50,000 $45,000 $45,000 (3635) Parking Mgmt- Off Site
Parking $6,520 $5,883 $10,000 $6,042 $6,000 $6,000
(3640) Storefront Display
Monitoring $0 $0 $1,000 $0 $0 $0
(3800) Miscellaneous Revenue $382 $0 $200 $200 $0 $0
TOTAL $540,101 $351,917 $418,075 $334,348 $422,625 $423,625 Full-Time Staff Allocations
2023/2024 Actual 2024/2025 Actual 2025/2026 Actual 2026/2027 Proposed 2027/2028 Proposed Administrative Assistant II 0.3 0.1 0.1 0.1 0.1
Administrative Services Director 0 0.05 0.05 0.05 0.05
Assistant/Associate Planner 2 2 0 0 0
Code Compliance Officer 0.25 0.25 0 0 0
Deputy Planning Director 0 0 1 1 1
Financial Analyst/Accountant II 0.05 0.05 0.05 0.05 0.05 Human Resources Analyst 0.05 0.05 0.05 0.05 0.05
Information Systems Administrator 0.1 0.1 0.1 0.1 0.1
Planning Director 1 1 1 1 1
Planning Management Analyst 0 0 1 1 1
Town Manager 0.1 0.1 0.1 0.1 0.1
TOTAL 3.85 3.7 3.45 3.45 3.45
93 Performance Measures
The Town of Yountville uses performance measurement to align departmental activities with the Town's FOCUS framework.

The Planning Department's responsibilities most directly support the following FOCUS values:

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94 Department Overview
The Town has contracted with the Napa County Sheriff’s Office to provide law enforcement services to the Town since incorporation on February 4, 1965. The Sheriff’s Office is responsible for the protection of life and property, the control and prevention of crime, and the enforcement of vehicle laws and regulations. The Town and Sheriff’s Office are committed to exercising their responsibilities in a prudent and fair manner respecting individual dignity regardless of age, sex, social status, ethnic group, or creed. The Sheriff’s Office works with the Town of Yountville staff to help prevent and alleviate crime problems in Town and will remain flexible and innovative in attempts to find superior methods of serving the populace and responding to the law enforcement and community policing needs that are of concern to residents and visitors to Yountville.

Biennial Budget Goals and Objectives
Ensure all Deputies assigned to the town have attended Bicycle Patrol training.

Ensure all Deputies assigned to the town have attended Collision Investigation training.

Increase community interaction through bicycle patrols, foot patrols, and generally getting out of our patrol cars.

Improve traffic safety and quality of life concerns by continuing to focus on traffic and parking enforcement and education.

Develop relationships with the business community through proactive activities such as a “Business Contact Update”.

Promote safety and security through concepts such as CPTED (Crime Prevention Through Environmental Design).

Promote awareness and community response to evolving scams.

Conduct outreach to encourage community members to contact us even if they’re uncertain their situation is a “police matter.” Budget Insights
Budgeted $1,618,157 in costs for Fiscal Year 2026/2027 in accordance with current agreement between the Town and Napa County Sheriff’s Department.

Current agreement 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.

Department Expenditures
Total Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Other Supplies &
Materials $0 $0 $500 $500 $500 $500
Contract Services $1,271,120 $1,374,552 $1,233,877 $1,470,555 $1,618,157 $1,755,701 TOTAL $1,271,120 $1,374,552 $1,234,377 $1,471,055 $1,618,657 $1,756,201 Program Revenue
Program Revenue
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Sales Tax Public
Safety $30,709 $41,676 $30,000 $30,000 $31,000 $31,500
Vehicle Code Fines $888 $568 $750 $750 $750 $750
State Cops Program $186,159 $183,669 $195,000 $195,000 $196,950 $198,920 TOTAL $217,756 $225,912 $225,750 $225,750 $228,700 $231,170 Powered by OpenGov
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Law Enforcement Services Department
General Fund Department 01-3200
95 Department Overview
The Town of Yountville provides the community with fire protection and emergency medical services by contracting for Cooperative Fire Protection services with the Napa County Fire Department (NCFD) rather than staffing its own Fire Department. The Napa County Fire Department (NCFD) which contracts with CalFire as its service provider is responsible for fire protection and emergency services for all the unincorporated area of Napa County. The Veterans Home of California also participates in this contract for services, and the costs are split equally between the Veterans Home, Count of Napa, and the Town of Yountville. The fire apparatus and equipment assigned to NCFD as part of its contract with CalFire, are owned by the County of Napa. Yountville Station 12 located on Solano Avenue in Yountville is recognized as a model for regional cost sharing of local Fire and Emergency Medical Services.

Biennial Budget Goals and Objectives
Continue to provide a high-quality level of fire and emergency medical services to the Yountville.

Continue the Fire Inspection Program for commercial properties.

Host informational and educational workshops with community stakeholders to demonstrate fire department operational readiness.

Provide community emergency preparedness support for natural disasters or large-scale emergencies.

Continue to function as an active, positive, proactive component of the community, working at Town events, schools and with the public along with Town staff to provide the highest level of customer service and education to the community.

Budget Insights
$1,955,143 budgeted for contracted services for Fiscal Year 2026/2027.

The Town estimates a Fire Tax Credit of $300,000 to offset costs. This credit is reflected on the invoice the Town receives from CalFire.
$1,655,143 net expenditure when Fire Tax Credit is considered $2,045,777 budgeted for contracted services for Fiscal Year 2027/2028.

The Town Estimates a Fire Tax Credit of $305,000 to offset costs. $1,740,777 net expenditure when Fire Tax Credit is considered.

Department Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Contract
Services $973,789 $941,074 $1,552,975 $1,552,975 $1,655,143 $1,740,777 TOTAL $973,789 $941,074 $1,552,975 $1,552,975 $1,655,143 $1,740,777 Powered by OpenGov
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Fire & Emergency Medical Services Department
General Fund Department 01-3201
96 Department Overview
Public Works Administration and Engineering provides the administrative support for all Public Works Divisions. The Department is responsible for the overall management and direction of Public Works including the Capital Improvement Program (CIP), agreements, contracts, regulations, programs, procedures, and policy for streets, parks, facilities, water distribution, wastewater treatment, and wastewater collections. The Department delivers a wide variety of projects and support services to both internal and external customers.

The Public Works Directors serves as Town Engineer and with support of staff provides plan check for private development projects and ensures compliance with applicable State and Federal regulations and Town of Yountville Public Works Standards.

The Public Works Administration and Engineering Division are staffed by the Public Works Director, the Deputy Public Works Director, a shared (Finance) Senior Management Analyst, and an Engineering Technician. This efficient staff, along with Municipal Operations and Utilities Division staff manage the day-to-day operations, budget and planning for the Public Works Department. Public Works Administration and Engineering Division also works with the Town's partners at the Federal, State and County levels to administer regional and local regulatory compliance for the various public works functions including but not limited to transportation, stormwater, water distribution, wastewater collection, wastewater treatment and recycled water production.

Biennial Budget Goals and Objectives
Complete the Annual Street Maintenance and Paving Project(s) (MU-3027 & MU-3028) to maintain the current Pavement Condition Index goal of 82.

Complete the Annual Inflow and Infiltration Reduction Program (WW-2027 & WW-2028) Refine work plan and budgets for Measure U, SB1 and Gas Tax (HUTA) funds. This requires the Town to submit five-year plans per the program requirements with updates biannually and project completion reports annually.

Complete the Annual ADA Accessibility Improvements Program (CP-2027 & CP-2028) as adopted in the ADA Transition Plan including an amendment to the plan.

Coordinate with the Planning and Building Department to provide plan review services and engineering services on private development projects, assistance with Code Enforcement and tree permit applications.

Budget Insights
Other Agencies budget reduced to better align with historical actual cost. $15,000 added to Contract Services budget for Public Works share of transition to MCCI software for online forms.

Managing these projects is a primary function of the Public Works Administration & Engineering Department.

This is the first Biennial Budget to include allocated facilities and 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 $487,836 $489,046 $491,580 $491,580 $508,672 $528,717 Medicare & Fica $6,595 $6,696 $7,128 $7,128 $7,376 $7,666 Deferred Compensation $33,784 $31,924 $36,132 $36,132 $37,141 $38,488 Payment-In Lieu Health $1,468 $2,700 $2,700 $2,700 $2,700 $2,700 Health Insurance $38,922 $36,819 $48,654 $48,654 $45,571 $48,578 Dental Insurance $3,438 $3,318 $3,515 $3,515 $3,454 $3,523 Vision Insurance $864 $901 $1,510 $1,510 $1,510 $1,510
Life/Disability Insurance $4,739 $4,689 $4,589 $4,589 $5,086 $5,239 Tuition Reimbursement $0 $0 $324 $324 $204 $120
Automobile Allowance $3,708 $3,720 $3,720 $3,720 $3,720 $3,720 Cell Phone Allowance $3,037 $2,895 $2,900 $2,900 $2,899 $2,899 Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Public Works - Administration & Engineering
Department
General Fund Department 01-4301
97 2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Other Employee
Reimbursement $1,578 $1,291 $2,250 $2,250 $2,250 $2,250 Technology Stipend $180 $3,186 $2,250 $2,250 $1,566 $2,160 Pers Employer Rate $37,657 $37,881 $43,332 $43,332 $44,292 $46,283 Allocated PRSP- Payment to
Trust $23,809 $24,265 $23,666 $23,666 $14,706 $15,287
Allocated OPEB - Payment to
Trust $11,905 $9,706 $9,467 $9,467 $9,804 $10,191
Allocated Liability Insurance $27,194 $39,788 $42,113 $42,113 $45,322 $56,652 Allocated Wrkrs Comp
Insurance $13,738 $19,168 $17,139 $17,139 $17,630 $19,394 TOTAL $700,450 $717,995 $742,969 $742,969 $753,903 $795,377 Supplies & Services
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Office Supplies $611 $651 $800 $800 $800 $800
Other Supplies & Materials $68 $1,245 $5,000 $5,000 $5,000 $5,000 Postage & Printing $0 $11 $500 $500 $500 $500
Advertising $2,099 $0 $1,500 $1,500 $0 $0
Other Agencies $37,737 $32,806 $84,000 $44,000 $44,100 $45,200 Facilities/Grounds
Maintenance $0 $73 $1,000 $1,000 $1,000 $1,000
Equipment Maintenance $602 $495 $1,000 $1,000 $1,000 $1,000 Vehicle Maintenance $4,277 $2,851 $1,000 $1,000 $1,000 $1,000 Allocated Facilities Costs $0 $0 $0 $0 $2,565 $4,915
Allocated Fleet Costs $0 $0 $0 $0 $81 $104
Utilities - Water & Sewer $1,248 $1,556 $1,550 $1,550 $1,600 $1,700 Allocated IT Costs $35,729 $35,669 $41,730 $41,730 $44,351 $42,671 Conference & Travel $197 $0 $5,000 $5,000 $6,000 $6,000 Meetings & Training $2,554 $1,567 $2,500 $2,500 $3,000 $3,000 Dues & Subscriptions $1,412 $1,210 $1,000 $1,000 $2,000 $2,000 Contract Services $3,000 $2,295 $10,000 $10,000 $25,000 $10,000 TOTAL $89,533 $80,429 $156,580 $116,580 $137,997 $124,890 Total Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Engineering/Administration $789,983 $798,424 $899,549 $859,549 $891,900 $920,267 TOTAL $789,983 $798,424 $899,549 $859,549 $891,900 $920,267 Program Revenues
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Encroachment Permit $13,909 $12,905 $15,000 $19,611 $17,000 $18,000 Engineering Service
Charges $3,357 $0 $1,000 $1,000 $2,000 $2,000
TOTAL $17,266 $12,905 $16,000 $20,611 $19,000 $20,000
98 Full-Time Staff Allocations
2023/2024 Actual 2024/2025 Actual 2025/2026 Actual 2026/2027 Proposed 2027/2028 Proposed Administrative Assistant II 0.1 0.1 0.1 0.1 0.1
Administrative Services Director 0.05 0.05 0.05 0.05 0.05 Code Compliance Officer 0.25 0.25 0 0 0
Deputy Public Works Director 0.75 0.75 0.75 0.75 0.75
Engineering Technician 0.75 0.75 0.75 0.75 0.75
Financial Analyst/Accountant II 0.1 0.1 0.1 0.1 0.1
Human Resources Analyst 0.07 0.07 0.07 0.07 0.07
Information Systems Administrator 0.1 0.1 0.1 0.1 0.1
Management Analyst II 0.45 0.45 0.45 0.45 0.45
Public Works Director 0.4 0.4 0.4 0.4 0.4
Public Works Manager 0.1 0.1 0.1 0.1 0.1
Town Manager 0.1 0.1 0.1 0.1 0.1
Utility Operations Manager, Wastewater 0 0.05 0.05 0.05 0.05 TOTAL 3.22 3.27 3.02 3.02 3.02
99 Performance Measures
The Town of Yountville uses performance measurement to align departmental activities with the Town's FOCUS framework. The Public Works Administrative & Engineering Department's responsibilities most directly support the following FOCUS values:

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100
Department Overview
The Streets Division is responsible for the maintenance and repair of the Town’s streets and sidewalk related infrastructure which includes:

8.2 centerline miles of paved streets

5.6 miles of storm drainage systems (300 Catch Basins, Finnell Storm drain structures, three (3) sedimentation basins and associated infrastructure)

4.75 miles of curbs, gutters, and sidewalks
300 traffic control and directional signage (street, stop, traffic control, etc.) Striping and painting of streets and curbs
130 LED Street lights
300 trees for which the Town has accepted responsibility.

The Streets Division utilizes outside contractors for services including street sweeping, street striping & curb painting, and tree care services in the public right-of way. The Streets Division is also responsible for the maintenance and construction of Yountville's unique 1975 Lawrence Halperin General Plan wood framed sign and wood post street identification signs.

The Streets Division also works to assist Public Works Administration with street associated projects in the Americans with Disabilities Act (ADA) Self Evaluation Transition Plan (SETP) projects, Urban Forest Management program, Street Signs and Markings program, Town Wide drainage projects, sidewalk, and curb, and gutter projects, which are listed in the Capital Improvement Program (CIP) Program and budget.

The Streets Division also assists Public Works Administration with oversight of Town creeks, and the Town’s Storm Water Pollution Prevention Program (SWPPP) and compliance with the National Pollution Discharge Elimination System (NPDES) which is administered in partnership with Napa County Flood Control District. The Town uses a contracted street sweeping service to assist in keeping debris off of the streets and out of the creeks to meet modern stormwater regulations.

Biennial Budget Goals and Objectives
Perform annual inspection of Town’s storm drain system including drains, swales and all inlets and outfalls for compliance with NPDES permit as well as seasonal weather preparation.

Perform annual floodwall inspection, flood response training and all documentation.

The Urban Forest Management Program completes years two and three of the current three-year cycle. This program involves arborists review and trimming as needed. This program includes trimming all trees in Town at least once every three years.

Continue to pursue and track training opportunities for professional, personal, and safety-related topics. This includes a variety of methods including peer and professional organizations, conferences, online and onsite training.

Budget Insights
Other Supplies & Materials budget higher in Fiscal Year 2027/2028 due to planned curb painting which is performed by contractor for the Town every other year.

Equipment Maintenance increased $8,500 in Fiscal Year 2026/2027 reflecting anticipated repairs and equipment wear.

This is the first Biennial Budget to include allocated facilities and fleet costs.

Departmental Expenditures
Personnel
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Salaries - Full Time $149,091 $128,409 $131,297 $131,297 $137,566 $145,500 Overtime $6,148 $4,213 $9,450 $9,450 $4,500 $4,500
Medicare & Fica $2,101 $1,814 $1,904 $1,904 $1,995 $2,110 Deferred Compensation $9,927 $7,156 $8,752 $8,752 $8,973 $9,809 Payment-In Lieu Health $601 $752 $750 $750 $750 $750
Health Insurance $34,403 $33,374 $44,879 $44,879 $37,817 $40,313 Dental Insurance $2,576 $2,292 $2,600 $2,600 $2,105 $2,147 Vision Insurance $202 $223 $688 $688 $688 $688
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Public Works - Streets Division
General Fund Department 01-4305
101
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Life/Disability Insurance $1,650 $1,394 $1,439 $1,439 $1,532 $1,490 Automobile Allowance $120 $120 $120 $120 $120 $120
Cell Phone Allowance $1,341 $1,194 $1,320 $1,320 $1,320 $1,320 Other Employee
Reimbursement $200 $269 $1,066 $1,066 $1,066 $1,066
Technology Stipend $0 $1,080 $90 $90 $0 $90
Pers Employer Rate $19,501 $16,142 $14,665 $14,665 $15,209 $16,246 Allocated PRSP- Payment to
Trust $7,189 $6,277 $6,252 $6,252 $4,007 $4,304
Allocated OPEB - Payment to
Trust $3,595 $2,511 $2,501 $2,501 $2,672 $2,869
Allocated Liability Insurance $8,874 $11,516 $11,527 $11,527 $12,063 $15,079 Allocated Wrkrs Comp
Insurance $3,613 $4,563 $4,691 $4,691 $4,692 $5,162
TOTAL $251,132 $223,298 $243,991 $243,991 $237,075 $253,563 Supplies & Services
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Office Supplies $54 $0 $800 $800 $800 $800
Other Supplies & Materials $13,342 $25,005 $34,300 $34,300 $22,300 $34,300 Facilities/Grounds
Maintenance $10,343 $12,170 $21,000 $21,000 $17,000 $19,000 Equipment Maintenance $1,416 $690 $4,000 $4,000 $12,500 $5,000 Vehicle Maintenance $3,463 $2,914 $3,000 $3,000 $5,000 $5,000 Allocated Facilities Costs $0 $0 $0 $0 $1,244 $2,384
Allocated Fleet Costs $0 $0 $0 $0 $10,202 $13,182
Utilities - Gas & Electric $27,190 $30,179 $33,880 $33,880 $36,000 $38,000 Allocated IT Costs $15,315 $16,870 $19,720 $19,720 $20,175 $19,411 Conference & Travel $0 $827 $2,000 $2,000 $3,000 $3,000 Meetings & Training $1,942 $640 $2,000 $2,000 $2,000 $2,000 Dues & Subscriptions $520 $415 $500 $500 $500 $500
Contract Services $85,742 $100,151 $126,050 $126,050 $133,000 $138,000 TOTAL $159,325 $189,861 $247,250 $247,250 $263,721 $280,577 Capital Outlay
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Machinery & Equipment <
$10k $5,864 $3,399 $4,000 $4,000 $4,000 $4,000
TOTAL $5,864 $3,399 $4,000 $4,000 $4,000 $4,000
Total Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Street
Maintenance $416,321 $416,558 $495,241 $495,241 $504,796 $538,140 TOTAL $416,321 $416,558 $495,241 $495,241 $504,796 $538,140 Full-Time Staff Allocations
2023/2024 Actual 2024/2025 Actual 2025/2026 Actual 2026/2027 Proposed 2027/2028 Proposed Lead Maintenance Worker 0 0 0.125 0.125 0.125
Maintenance Worker I/II 1.025 1.025 0.9 0.9 0.9
Public Works Director 0.05 0.05 0.05 0.05 0.05
Public Works Manager 0.3 0.3 0.3 0.3 0.3
TOTAL 1.375 1.375 1.375 1.375 1.375
102
Performance Measures
The Town of Yountville uses performance measurement to align departmental activities with the Town's FOCUS framework. The Public Works Streets Department's responsibilities most directly support the following FOCUS values:

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103
Department Overview
The Parks Maintenance Division maintains the Town’s parks and the various infrastructure located in our nine parks. The Division provides a range of vegetation management services for all parks, paths, and open space.

This Division oversees the urban forest management plan which requires that every Town-owned park tree be inspected and trimmed as needed at least once in a three-year period. This work is performed by a tree maintenance contractor and each of the crews from this contractor is accompanied by a certified arborist.

The division is supervised by the Public Works Manager and consists of three employees: Lead Maintenance Worker, and two Maintenance Workers. Two part-time positions help to provide services for the parks' restrooms, trash pickup and assisting mowing and landscape maintenance. Part time help is seasonal and may not exceed 960-hours annually.

Responsibilities for Town Parks Maintenance staff include:

Parks: Yountville Community, Veterans Memorial, Van de Leur, Forrester, “Three Weirs Park” on Forrester Lane, Vineyard, Toyon Terrace Tot Lot, Hopper Creek Pocket and Oak Circle Parks.

Pathways: Hopper Creek (Yount to Finnell), Hopper Creek (along Heather Street), Hopper Creek (Oak Circle Park to Champagne), Holly Street to Heritage Way, and Washington Park Subdivision (three (3) entrances to Forrester Park); Heritage Way to Bardessono Hotel, Lande Way to Yount Street, Washington Street at Hopper Creek, and Veterans Memorial Park (south end).

Assist with Facilities for grounds maintenance at Town Hall, Community Hall, Community Center, Library, Post Office and Yountville Commons.

Biennial Budget Goals and Objectives
Maintain daily cleaning of parks' public restrooms continuing to provide high quality level of maintenance.

Continue to maintain the Town’s park and path system at the level Yountville deserves.

Utilize GIS and iWorq Asset Management system to create efficiency and effectiveness in work order management.

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
Facilities/Grounds Maintenance budget decreases over the two-year cycle due to anticipated cost savings.

Equipment Maintenance increased $13,500 in Fiscal Year 2026/2027 reflecting anticipated repairs and equipment wear.

This is the first Biennial Budget to include allocated facilities and fleet costs.

Departmental Expenditures
Personnel
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Salaries - Full Time $227,544 $283,428 $319,499 $319,499 $335,498 $352,830 Salaries - Part Time $37,358 $45,780 $49,745 $49,745 $46,042 $48,855 Overtime $7,681 $9,173 $8,400 $8,400 $8,500 $8,500
Medicare & Fica $6,130 $7,546 $8,439 $8,439 $8,387 $8,853 Deferred Compensation $15,129 $14,865 $21,406 $21,406 $18,000 $20,999 Payment-In Lieu Health $6,603 $6,184 $6,150 $6,150 $6,150 $6,150 Health Insurance $30,648 $44,523 $59,863 $59,863 $56,980 $60,741 Dental Insurance $4,389 $4,749 $5,027 $5,027 $4,708 $4,803 Vision Insurance $618 $1,033 $1,688 $1,688 $1,688 $1,688 Life/Disability Insurance $2,563 $3,257 $2,510 $2,510 $3,803 $2,824 Automobile Allowance $120 $120 $120 $120 $120 $120
Cell Phone Allowance $2,309 $3,066 $3,240 $3,240 $3,240 $3,240 Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Public Works - Parks Division
General Fund Department 01-4320
104
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Other Employee
Reimbursement $416 $413 $2,616 $2,616 $2,616 $2,616
Technology Stipend $0 $900 $90 $90 $0 $90
Pers Employer Rate $27,681 $32,410 $39,737 $39,737 $38,670 $40,785 Allocated PRSP- Payment to
Trust $11,324 $14,457 $15,290 $15,290 $9,709 $10,238
Allocated OPEB - Payment to
Trust $5,662 $5,783 $6,116 $6,116 $6,473 $6,826
Allocated Liability Insurance $14,197 $23,816 $26,729 $26,729 $29,581 $36,977 Allocated Wrkrs Comp
Insurance $5,779 $9,436 $10,878 $10,878 $11,507 $12,658 TOTAL $406,151 $510,938 $587,543 $587,543 $591,672 $629,793 Supplies & Services
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Office Supplies $0 $0 $300 $300 $300 $300
Other Supplies & Materials $64,344 $46,263 $49,608 $49,608 $52,125 $54,750 Facilities/Grounds
Maintenance $14,723 $22,219 $102,050 $102,050 $76,800 $82,800 Equipment Maintenance $6,910 $9,374 $4,000 $4,000 $17,500 $10,000 Vehicle Maintenance $14,264 $13,421 $24,000 $24,000 $20,000 $24,000 Allocated Facilities Costs $0 $0 $0 $0 $2,309 $4,425
Allocated Fleet Costs $0 $0 $0 $0 $13,522 $17,471
Equipment Rental $0 $1,140 $1,000 $1,000 $1,500 $1,500
Utilities - Gas & Electric $15,972 $25,223 $23,000 $23,000 $25,500 $27,000 Utilities - Water & Sewer $83,465 $133,094 $170,000 $170,000 $180,000 $190,000 Allocated IT Costs $28,633 $31,511 $36,870 $36,870 $49,592 $47,714 Conference & Travel $0 $220 $2,000 $2,000 $3,000 $4,000 Meetings & Training $405 $457 $1,550 $1,550 $2,000 $2,500 Dues & Subscriptions $0 $0 $500 $500 $800 $800
Contract Services $91,091 $39,357 $60,550 $60,550 $57,750 $61,950 TOTAL $319,805 $322,279 $475,428 $475,428 $502,698 $529,210 Capital Outlay
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Machinery & Equipment <
$10k $18,005 $5,172 $9,950 $9,950 $9,950 $9,950
TOTAL $18,005 $5,172 $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
Park
Maintenance $743,961 $838,388 $1,072,921 $1,072,921 $1,104,320 $1,168,953 TOTAL $743,961 $838,388 $1,072,921 $1,072,921 $1,104,320 $1,168,953 Program Revenue
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Tree Removal In Lieu Fee $16,520 $1,467 $1,500 $1,500 $1,500 $1,500 Refunds &
Reimbursements $12,574 $13,177 $13,338 $13,338 $13,700 $14,100 TOTAL $29,094 $14,644 $14,838 $14,838 $15,200 $15,600
105
Full-Time Staff Allocations
2023/2024 Actual 2024/2025 Actual 2025/2026 Actual 2026/2027 Proposed 2027/2028 Proposed Lead Maintenance Worker 0 0 0.925 0.925 0.925
Maintenance Worker I/II 2.275 3.075 2.15 2.15 2.15
Public Works Director 0.05 0.05 0.05 0.05 0.05
Public Works Manager 0.25 0.25 0.25 0.25 0.25
TOTAL 2.575 3.375 3.375 3.375 3.375
Performance Measures
The Town of Yountville uses performance measurement to align departmental activities with the Town's FOCUS framework. The Public Works Parks Department's responsibilities most directly support the following FOCUS values:

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106
Department Overview
The Facilities Division of the Public Works Department is responsible for providing maintenance and repair services to the Town-owned buildings. Supervised by the Public Works Manager, the division includes a Lead Maintenance Worker and one Maintenance Worker. The two employees maintain over 80,000 square feet of facilities, including Town Hall, Community Hall, the Community Center, the Library, the Sheriffs Annex at the Post Office and Yountville Commons.

The budget includes funding for a contracted tree service firm which includes a certified arborist, janitorial services firm, janitorial supplies and geothermal specialists. Funding is also included for employee training and development. Supplies and Services include telephone costs, utility costs, heating, and air conditioning (HVAC) system maintenance, geothermal system maintenance, plumbing repairs, painting, fire alarm, security, and energy management.

Biennial Budget Goals and Objectives
Incorporate additional budget/maintenance requirements for facilities into annual work plan.

Continue to develop and integrate GIS and iWorq Asset Management platform, when possible, by adding assets within the facilities infrastructure.

Manage the annual tree maintenance program for town facilities.

Pursue and track training opportunities for professional, personal, and safety related topics including industry related professional organizations and conferences, online training, and targeted on-site training.

Budget Insights
Equipment Maintenance increases $11,000 in budget year 2026/2027 to account for increased HVAC maintenance costs. $48,100 increase to Contract Services 2026/2027 budget due to increase in Geothermal, heating and air conditioning services.

This is the first Biennial Budget to include allocated facilities and 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 $194,677 $209,639 $229,378 $229,378 $246,991 $259,803 Overtime $9,618 $6,636 $15,750 $15,750 $10,000 $10,000
Medicare & Fica $2,809 $2,992 $3,326 $3,326 $3,581 $3,767 Deferred Compensation $13,042 $13,537 $15,396 $15,396 $16,339 $17,217 Payment-In Lieu Health $5,119 $5,732 $5,700 $5,700 $5,700 $5,700 Health Insurance $24,079 $26,880 $38,416 $38,416 $37,963 $40,468 Dental Insurance $3,402 $3,534 $3,857 $3,857 $3,698 $3,772 Vision Insurance $371 $512 $1,088 $1,088 $1,088 $1,088
Life/Disability Insurance $2,213 $2,302 $2,525 $2,525 $2,790 $2,873 Cell Phone Allowance $1,905 $1,978 $2,088 $2,088 $2,088 $2,088 Other Employee
Reimbursement $263 $321 $1,686 $1,686 $1,686 $1,686
Technology Stipend $0 $990 $0 $0 $0 $0
Pers Employer Rate $16,753 $17,690 $21,261 $21,261 $22,852 $24,312 Allocated PRSP- Payment to
Trust $9,434 $9,335 $10,997 $10,997 $7,003 $7,379
Allocated OPEB - Payment to
Trust $4,717 $3,734 $4,399 $4,399 $4,668 $4,919
Allocated Liability Insurance $12,495 $17,068 $19,272 $19,272 $26,343 $32,928 Allocated Wrkrs Comp
Insurance $5,087 $6,763 $7,843 $7,843 $10,247 $11,272
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Public Works - Facilities Division
General Fund Department 01-4325
107
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
TOTAL $305,984 $329,644 $382,982 $382,982 $403,037 $429,272 Supplies & Services
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Office Supplies $76 $60 $300 $300 $300 $300
Other Supplies & Materials $4,543 $3,762 $3,500 $3,500 $3,500 $3,500 Facilities/Grounds
Maintenance $42,444 $96,546 $58,450 $58,450 $59,200 $61,700 Equipment Maintenance $29,946 $39,395 $22,000 $22,000 $33,000 $33,000 Vehicle Maintenance $2,767 $398 $1,500 $1,500 $1,500 $1,500 Allocated Facilities Costs $0 $0 $0 $0 $26,205 $50,225
Allocated Fleet Costs $0 $0 $0 $0 $9,158 $11,833
Utilities - Gas & Electric $33,240 $78,339 $96,000 $96,000 $117,000 $126,000 Utilities - Water & Sewer $37,876 $87,423 $90,000 $90,000 $99,000 $109,000 Allocated IT Costs $21,970 $24,181 $28,300 $28,300 $31,953 $30,743 Conference & Travel $130 $1,816 $2,000 $2,000 $3,000 $3,000 Meetings & Training $4,372 $0 $1,030 $1,030 $2,000 $2,000 Dues & Subscriptions $50 $140 $500 $500 $500 $500
Allocated Property
Insurance $81,680 $109,764 $129,413 $129,413 $142,827 $157,109 Contract Services $96,457 $85,796 $118,396 $143,563 $166,500 $166,500 TOTAL $355,550 $527,620 $551,389 $576,556 $695,643 $756,910 Capital Outlay
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Machinery & Equipment <
$10k $2,186 $407 $3,999 $3,999 $4,000 $4,000
TOTAL $2,186 $407 $3,999 $3,999 $4,000 $4,000
Total Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Government
Buildings $663,720 $857,671 $938,370 $963,537 $1,102,680 $1,190,182 TOTAL $663,720 $857,671 $938,370 $963,537 $1,102,680 $1,190,182 Full-Time Staff Allocations
2023/2024 Actual 2024/2025 Actual 2025/2026 Actual 2026/2027 Proposed 2027/2028 Proposed Lead Maintenance Worker 0 0 0.95 0.95 0.95
Maintenance Worker I/II 1.7 1.9 0.95 0.95 0.95
Public Works Manager 0.275 0.275 0.275 0.275 0.275
TOTAL 1.975 2.175 2.175 2.175 2.175
108
Performance Measures
The Town of Yountville uses performance measurement to align departmental activities with the Town's FOCUS framework. The Public Works Facilities Department's responsibilities most directly support the following FOCUS values:

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109
Department Overview
The Parks and Recreation Administration & Services budget includes funding for the department including general office expenses such as supplies, postage and printing costs, personnel services, training, and administrative staff resources. This department includes funding for part-time extra help support at the Community Center front desk.

Specific operations include the administrative oversight of:

Finance and employment-related tasks
Park picnic area reservations
Development and implementation of Parks and Recreation Department marketing initiatives Staff support to the Parks and Recreation Advisory Commission, the Yountville Arts Commission, and the Yountville Community Foundation and facilitation of the Youth & Adult Subsidy Funds within the Town of Yountville Community Foundation.

Biennial Budget Goals and Objectives
Transition all indoor facility rental processes to CivicRec.

Budget Insights
There are no substantial changes to this budget.

Department Expenditures
Personnel
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Salaries - Full Time $291,579 $362,034 $354,528 $354,528 $366,016 $380,578 Salaries - Part Time $897 $3,556 $5,556 $5,556 $7,174 $7,354 Overtime $3,838 $2,478 $2,500 $2,500 $2,500 $2,500
Medicare & Fica $4,056 $5,212 $5,566 $5,566 $5,856 $6,081 Deferred Compensation $19,083 $20,736 $25,701 $25,701 $26,172 $27,171 Payment-In Lieu Health $268 $800 $300 $300 $390 $390
Health Insurance $41,426 $53,636 $60,604 $60,604 $59,732 $63,674 Dental Insurance $2,915 $3,357 $3,020 $3,020 $3,166 $3,229 Vision Insurance $165 $349 $1,010 $1,010 $1,010 $1,010
Life/Disability Insurance $2,527 $3,204 $1,186 $1,186 $3,336 $1,381 Tuition Reimbursement $0 $0 $180 $180 $180 $120
Automobile Allowance $2,544 $2,940 $2,940 $2,940 $2,940 $2,940 Cell Phone Allowance $1,641 $2,043 $1,940 $1,940 $1,954 $1,939 Other Employee
Reimbursement $0 $407 $1,212 $1,212 $1,212 $1,212
Technology Stipend $90 $90 $2,160 $2,160 $180 $2,160
Pers Employer Rate $41,677 $50,464 $52,982 $52,982 $54,855 $57,133 Allocated PRSP- Payment to
Trust $14,028 $18,142 $17,258 $17,258 $10,696 $11,129
Allocated OPEB - Payment to
Trust $7,014 $7,257 $6,903 $6,903 $7,130 $7,419
Allocated Liability Insurance $17,850 $28,172 $29,934 $29,934 $32,136 $40,170 Allocated Wrkrs Comp
Insurance $7,267 $11,162 $12,183 $12,183 $12,501 $13,751 Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Parks & Recreation - Administration & Services
Department
General Fund Department 01-5405
110
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
TOTAL $458,864 $576,040 $587,663 $587,663 $599,136 $631,341 Supplies & Services
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Office Supplies $5,532 $5,650 $8,190 $8,190 $8,100 $8,343 Other Supplies &
Materials $8,388 $6,454 $8,400 $8,400 $8,000 $8,240
Postage & Printing $32,039 $33,455 $33,125 $33,125 $34,600 $35,638 Bank & Fiscal Agent
Fees $11,412 $13,537 $10,000 $10,000 $13,500 $15,000
Personnel Services $4,004 $3,134 $4,200 $4,200 $3,350 $3,450 Advertising $2,395 $3,541 $2,500 $2,500 $3,000 $3,090
Equipment Maintenance $0 $0 $500 $500 $0 $0
Vehicle Maintenance $3,393 $129 $1,675 $1,675 $1,000 $1,050 Allocated Facilities
Costs $0 $0 $0 $0 $451 $865
Allocated Fleet Costs $0 $0 $0 $0 $2,399 $3,100
Allocated IT Costs $17,849 $20,343 $23,790 $23,790 $27,783 $26,730 Conference & Travel $4,426 $4,247 $4,200 $4,200 $4,000 $4,120 Meetings & Training $1,341 $2,871 $2,700 $2,700 $3,000 $3,090 Dues & Subscriptions $2,353 $1,983 $3,551 $3,551 $3,170 $3,375 Contract Services $10 $1,075 $2,700 $2,700 $0 $0
TOTAL $93,141 $96,420 $105,531 $105,531 $112,353 $116,091 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 $2,500 $2,500 $0 $0
TOTAL $0 $0 $2,500 $2,500 $0 $0
Total Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Admin &
Services $552,006 $672,460 $695,694 $695,694 $711,489 $747,432 TOTAL $552,006 $672,460 $695,694 $695,694 $711,489 $747,432 Program Revenue
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Special Event
Permit $0 $11,760 $0 $1,500 $8,500 $8,755
Park Rentals $26,655 $21,830 $18,500 $18,500 $21,000 $21,630 TOTAL $26,655 $33,590 $18,500 $20,000 $29,500 $30,385
111
Full-Time Staff Allocations
2023/2024 Actual 2024/2025 Actual 2025/2026 Actual 2026/2027 Proposed 2027/2028 Proposed Administrative Assistant II 0.52 0.52 0.52 0.52 0.52
Administrative Services Director 0.05 0.05 0.05 0.05 0.05 Code Compliance Officer 0 0.25 0 0 0
Human Resources Analyst 0.05 0.05 0.05 0.05 0.05
Information Systems Administrator 0.1 0.1 0.1 0.1 0.1
Parks & Recreation Director 0.84 1 1 1 1
Recreation Coordinator 0.15 0.2 0.2 0.2 0.2
Recreation Supervisor 0 0.05 0.05 0.05 0.05
Town Manager 0.05 0.05 0.05 0.05 0.05
TOTAL 1.76 2.27 2.02 2.02 2.02
112
Performance Measures
The Town of Yountville uses performance measurement to align departmental activities with the Town's FOCUS framework. The Parks & Recreation Administration & Services Department's responsibilities most directly support the following FOCUS values:

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113
Department Overview
The Parks and Recreation Day Camp Program provides out of school time care for Yountville and Napa Valley resident families. Camps provide daily care for children in kindergarten through 5th grades. The program provides a safe and enjoyable option for families who live or work in Yountville as well as those who live outside of Yountville and choose this camp. We provide children with stimulating and educational activities as well as the opportunity to meet new friends and have exciting experiences.

Under this budget, we also offer the Counselor in Training (CIT) Program. The CIT program provides opportunities for youth ages 12 – 15 to stay engaged with Yountville Parks and Recreation to learn important leadership, job and life skills. The participants take part in the training program and then are offered the opportunity to volunteer in the Day Camp programs throughout the year to continue to build their skills.

Thirteen (13) one-week camp sessions are provided each year; one (1) week in the spring during the Napa Valley Unified School District (NVUSD) Spring Break, a three-day session during Thanksgiving Break; three (3) one-week sessions in the Winter during NVUSD Winter Break, and nine (9) one-week sessions during the summer in June, July, and August. We have also expanded to provide care of non-school days that do not fall on holidays and offer “Fun Clubs” on those days.

Biennial Budget Goals and Objectives
Expand Summer Camp Y-Ville offering to include a Monday/Wednesday/Friday option accepting 20 additional campers.

Utilize charter buses for both swim days and off site field trip days for Summer Camp Increase maximum attendance for 5-Day Summer Camp to 80 campers.

Budget Insights
Expense increases across most accounts due to additional campers added.

Increase in expenses for Contract Service due to adding a second bus each week for pool trips.

We moved all additional field trip costs (Tickets and Fees) out of Contract Services and into Supplies which is why there is a significant increase there.

Contract Services budget includes just bus costs.

Increases for part time salaries continue to grow each year with minimum wage increases and an increase in our camper maximums requiring additional staff.

Increase in revenue due to fee increases, as well as an increase in our maximum number of campers and the addition of the three-daya-week option.

Department Expenditures
Personnel
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Salaries - Full Time $43,967 $47,545 $49,526 $49,526 $53,383 $55,365 Salaries - Part Time $118,795 $166,087 $141,960 $141,960 $212,200 $218,566 Overtime $1,626 $2,093 $2,625 $2,625 $2,500 $2,500
Medicare & Fica $9,705 $13,405 $11,579 $11,579 $17,007 $17,523 Deferred Compensation $2,882 $3,123 $3,467 $3,467 $3,737 $3,876 Health Insurance $7,534 $8,709 $10,724 $10,724 $10,598 $11,297 Dental Insurance $518 $526 $507 $507 $506 $516
Vision Insurance $3 $0 $325 $325 $325 $325
Life/Disability Insurance $477 $557 $598 $598 $649 $669 Automobile Allowance $48 $0 $0 $0 $0 $0
Cell Phone Allowance $556 $624 $624 $624 $624 $624
Other Employee
Reimbursement $0 $185 $390 $390 $390 $390
Pers Employer Rate $3,996 $4,059 $4,302 $4,302 $4,608 $4,825 Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Parks & Recreation - Day Camp Program
Division
General Fund Department 01-5406
114
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Allocated PRSP- Payment to
Trust $2,124 $2,312 $2,477 $2,477 $1,601 $1,661
Allocated OPEB - Payment to
Trust $1,062 $925 $991 $991 $1,068 $1,107
Allocated Liability Insurance $2,502 $3,416 $4,374 $4,374 $4,875 $6,094 Allocated Wrkrs Comp
Insurance $1,018 $1,354 $1,780 $1,780 $1,896 $2,086
TOTAL $196,811 $254,921 $236,249 $236,249 $315,967 $327,424 Supplies & Services
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Office Supplies $270 $306 $200 $200 $0 $0
Other Supplies &
Materials $16,787 $17,108 $18,500 $18,500 $53,525 $54,669 Advertising $557 $850 $735 $735 $500 $575
Allocated Facilities
Costs $0 $0 $0 $0 $49 $95
Allocated Fleet Costs $0 $0 $0 $0 $2,157 $2,786
Allocated IT Costs $5,781 $6,504 $7,610 $7,610 $8,960 $8,621 Conference & Travel $1,161 $1,031 $1,260 $1,260 $2,500 $2,575 Meetings & Training $1,505 $1,789 $2,625 $2,625 $3,500 $3,605 Contract Services $35,369 $41,990 $45,381 $45,381 $47,000 $48,410 TOTAL $61,431 $69,577 $76,311 $76,311 $118,191 $121,336 Total Expenditure
2023/2024 Actual 2024/2025 Actual 2025/2026 Adopted 2025/2026 Estimated 2026/2027 Proposed 2027/2028 Proposed Camp $258,242 $324,498 $312,560 $312,560 $434,158 $448,760 TOTAL $258,242 $324,498 $312,560 $312,560 $434,158 $448,760 Program Revenue
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Camp Program
Fees $291,060 $363,064 $310,000 $395,000 $407,000 $419,000 TOTAL $291,060 $363,064 $310,000 $395,000 $407,000 $419,000 Full-Time Staff Allocations
2023/2024 Actual 2024/2025 Actual 2025/2026 Actual 2026/2027 Proposed 2027/2028 Proposed Administrative Assistant II 0.05 0.05 0.05 0.05 0.05
Parks & Recreation Director 0.02 0 0 0 0
Recreation Coordinator 0.5 0.6 0.6 0.6 0.6
TOTAL 0.57 0.65 0.65 0.65 0.65
115
Performance Measures
The Town of Yountville uses performance measurement to align departmental activities with the Town's FOCUS framework. The Parks & Recreation Day Camp Program Division's responsibilities most directly support the following FOCUS values:

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116
Department Overview
The Yountville Community Center opened in the fall of 2009 with the goal of meeting the evolving and diverse recreational and social needs of people of all ages and interests in our community. In 2025, the Parks & Recreation Department also began managing the programming and rentals of Schmitt Hall at the Yountville Commons.

The Community Center Operations Budget consists of the expenses of operating the Community Center and Schmitt Hall in general as well as expenses and revenue from rentals of the center for events both private and public. The Town does not charge itself rent for using the facility for Town organized classes, programs and events.

The core areas of services provided at the Yountville Community Center and Schmitt Hall are broken into three categories which we prioritize in the following order:

1. RECREATION CLASSES, EVENTS & PROGRAMS
The Community Center and Schmitt Hall meet the needs of town residents and those from surrounding areas as a place to take affordable classes, visit the library, have a free bag of popcorn, meet up to have a cup of coffee, and attend or host an event. Currently, we offer structured programming at the Community Center and Schmitt Hall for 78 hours per week amongst all of the spaces.

2. TOWN CO-SPONSORED MEETINGS AND EVENTS
The Town has a Partnership/Co-sponsorship program in place that allows the free use or a reduced rental fee for local Yountville and Napa County non-profit organizations or government agencies. Many partner organizations use the center and pay just the hard costs of their use, which includes staffing, security and cleaning. This is one important way the Town of Yountville supports the community. An example of this is the Molly's Angels Crab Feed, the Valley Players Live Theater Group, the Yountville International Short Film Festival and various regional meetings.

3. EVENT AND MEETING RENTALS
The Town offers five different fee structures: Market Rate Non-resident, Non-Profit/Government rate, Yountville Resident rate, Yountville Non-Profit discount rate and Commercial For-Profit rate. We rent out the Heritage Room, Founders Board Room, Kitchen, Generations Room, Classroom and the Lawn/Patio areas.

The rental side of the Community Center and Schmitt Hall utilizes a part-time staffing model, along with the Recreation Supervisor assigned to events to oversee rentals. We provide services to assist with event set up, monitoring during events, help with audio and visual equipment set up, ensuring that rules and regulations are followed and safety is maintained as well as overseeing clean-up procedures.

Biennial Budget Goals and Objectives
We will strive to continue balancing the needs of community programs and classes with rental requests.

Evaluate the need to continue the practice of a brief annual closure for facility cleaning and repairs.

Implement CivicRec rental module for all indoor spaces.

Budget Insights
Increase in supplies and materials due to cost escalation, increased utilization, and the addition of Schmitt Hall and Commons restrooms.

Contract services increase due to the addition of Schmitt Hall to the custodial contract.

Department Expenditures
Personnel
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Salaries - Full Time $96,822 $104,851 $108,978 $108,978 $116,474 $125,832 Salaries - Part Time $16,127 $13,207 $34,382 $34,382 $31,912 $32,752 Overtime $2,229 $245 $2,500 $2,500 $1,000 $1,000
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Parks & Recreation - Community Center Operations
Division
General Fund Department 01-5408
117
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Medicare & Fica $2,578 $2,408 $4,211 $4,211 $4,130 $4,330 Deferred Compensation $7,131 $7,335 $9,150 $9,150 $9,674 $10,324 Payment-In Lieu Health $0 $0 $0 $188 $300 $300
Health Insurance $13,135 $13,951 $19,736 $19,736 $18,357 $19,569 Dental Insurance $877 $886 $998 $998 $930 $949
Vision Insurance $72 $28 $513 $513 $513 $513
Life/Disability Insurance $998 $1,064 $1,134 $1,134 $1,304 $1,343 Automobile Allowance $588 $420 $420 $420 $420 $420
Cell Phone Allowance $880 $966 $984 $984 $1,032 $984
Other Employee
Reimbursement $30 $103 $629 $629 $628 $628
Technology Stipend $90 $270 $90 $90 $1,530 $90
Pers Employer Rate $9,860 $9,426 $10,892 $10,892 $11,578 $12,536 Allocated PRSP- Payment to
Trust $4,367 $4,536 $5,367 $5,367 $3,444 $3,723
Allocated OPEB - Payment to
Trust $2,183 $1,815 $2,147 $2,147 $2,296 $2,482
Allocated Liability Insurance $5,577 $7,277 $9,416 $9,416 $10,114 $12,643 Allocated Wrkrs Comp
Insurance $2,270 $2,883 $3,832 $3,832 $3,935 $4,328
TOTAL $165,813 $171,672 $215,379 $215,567 $219,571 $234,746 Supplies & Services
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Office Supplies $130 $17 $525 $525 $0 $0
Other Supplies & Materials $15,589 $14,603 $14,070 $14,070 $18,000 $18,540 Advertising $6,220 $5,380 $5,300 $5,300 $7,000 $3,600
Facilities/Grounds
Maintenance $5,000 $0 $2,500 $2,500 $3,500 $3,605
Equipment Maintenance $2,986 $4,149 $3,000 $3,000 $3,500 $3,605 Allocated Facilities Costs $0 $0 $0 $0 $10,739 $20,583
Allocated Fleet Costs $0 $0 $0 $0 $2,157 $2,786
Utilities - Gas & Electric $85,260 $97,827 $88,000 $88,000 $100,000 $103,000 Utilities - Water & Sewer $13,946 $17,743 $21,000 $21,000 $20,000 $20,600 Allocated IT Costs $8,572 $13,146 $15,380 $15,380 $14,089 $13,555 Conference & Travel $801 $644 $800 $800 $700 $721
Meetings & Training $0 $268 $1,200 $1,200 $1,200 $1,236 Dues & Subscriptions $0 $0 $250 $250 $500 $515
Contract Services $47,181 $56,821 $56,890 $56,890 $67,200 $69,216 TOTAL $185,685 $210,598 $208,915 $208,915 $248,585 $261,562 Capital Outlay
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Machinery & Equipment <
$10k $7,428 $0 $0 $0 $23,000 $0
TOTAL $7,428 $0 $0 $0 $23,000 $0
Total Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Community
Center $358,926 $382,270 $424,294 $424,482 $491,156 $496,308 TOTAL $358,926 $382,270 $424,294 $424,482 $491,156 $496,308 118
Program Revenue
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
YV Commons Other Rent
Charges $0 $0 $0 $0 $1,500 $1,545
YV Commons Room Rental $0 $0 $0 $1,356 $5,500 $5,665
Community Hall Rental $55,969 $38,311 $47,250 $47,250 $45,000 $46,350 Community Center Rental $15,052 $20,928 $12,600 $12,600 $24,000 $24,720 Other Facility Rental
Charges $38,089 $33,485 $32,550 $32,550 $35,000 $36,050 TOTAL $109,110 $92,724 $92,400 $93,756 $111,000 $114,330 Full-Time Staff Allocations
2023/2024 Actual 2024/2025 Actual 2025/2026 Actual 2026/2027 Proposed 2027/2028 Proposed Administrative Assistant II 0.05 0.05 0.05 0.05 0.05
Parks & Recreation Director 0.07 0 0 0 0
Public Works Manager 0.075 0.075 0.075 0.075 0.075
Recreation Coordinator 0.6 0 0 0 0
Recreation Supervisor 0 0.85 0.85 0.85 0.85
Town Manager 0.05 0.05 0.05 0.05 0.05
TOTAL 0.845 1.025 1.025 1.025 1.025
Performance Measures
The Town of Yountville uses performance measurement to align departmental activities with the Town's FOCUS framework. The Parks & Recreation Community Center Operations Division's responsibilities most directly support the following FOCUS values:

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119
Department Overview
The Parks and Recreation Leisure Programs department offers classes and activities that enrich the quality of life for our residents in Yountville as well as those in our surrounding areas. Programs and services budgeted include the Golden Ticket Program, specialty classes and our excursion program.

The majority of the classes we offer are taught by a contract instructor or volunteer. The contract instructor provides all curriculum, supplies, and materials for the class and the Town provides the space, marketing, and registration processing. The contractor and Town negotiate a percentage split of class registration fees to cover marketing, administrative cost recovery, facility use, and other related costs. Instructors for the Golden Ticket Program are paid an hourly rate to keep the costs manageable. Most classes and excursions require a minimum number of participants for the class or activity to be held. This cancellation policy assists in making sure that fixed costs are recovered Biennial Budget Goals and Objectives
Conduct annual survey to collect data on program response and future needs.

Continue to look for additional instructors to accommodate the growing needs of the program.

Budget Insights
Increase for Contract Instructor expenses in anticipation of expansion of programming.

Decrease in contract services for reduced need for excursion buses.

Department Expenditures
Personnel
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Salaries - Full Time $95,577 $76,523 $93,684 $93,684 $98,378 $105,026 Salaries - Part Time $26,960 $26,447 $45,256 $45,256 $42,061 $43,061 Overtime $1,679 $2,754 $1,050 $1,050 $1,700 $1,700
Medicare & Fica $3,356 $2,973 $4,821 $4,821 $4,644 $4,817 Deferred Compensation $3,743 $2,312 $7,546 $7,546 $4,470 $4,626 Payment-In Lieu Health $0 $0 $0 $0 $2,520 $2,520
Health Insurance $22,220 $27,578 $44,953 $44,953 $38,326 $40,855 Dental Insurance $1,621 $1,817 $2,608 $2,608 $2,042 $2,083 Vision Insurance $3 $304 $600 $600 $600 $600
Life/Disability Insurance $740 $1,012 $1,835 $1,835 $938 $1,567 Automobile Allowance $48 $0 $0 $0 $0 $0
Cell Phone Allowance $743 $996 $1,152 $1,152 $1,555 $1,152 Other Employee
Reimbursement $0 $303 $720 $720 $720 $720
Pers Employer Rate $13,145 $9,378 $11,870 $11,870 $12,282 $13,008 Allocated PRSP- Payment to
Trust $5,797 $4,297 $4,568 $4,568 $2,879 $3,072
Allocated OPEB - Payment to
Trust $2,898 $1,719 $1,828 $1,828 $1,919 $2,048
Allocated Liability Insurance $6,917 $8,274 $8,007 $8,007 $8,847 $11,059 Allocated Wrkrs Comp
Insurance $2,816 $3,279 $3,259 $3,259 $3,442 $3,786
TOTAL $188,262 $169,967 $233,757 $233,757 $227,323 $241,700 Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Parks & Recreation - Leisure Programs Division
General Fund Department 01-5410
120
Supplies & Services
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Office Supplies $0 $23 $0 $0 $0 $0
Other Supplies &
Materials $8,277 $15,791 $19,758 $19,758 $17,000 $17,508 Supplies for Resale $10,179 $11,198 $17,825 $17,825 $18,000 $18,540 Advertising $161 $803 $500 $500 $500 $500
Contract Instructors $54,066 $65,993 $70,000 $70,000 $90,600 $93,340 Allocated Facilities
Costs $0 $0 $0 $0 $49 $95
Allocated IT Costs $11,362 $16,186 $18,940 $18,940 $16,512 $15,886 Contract Services $15,856 $13,266 $20,473 $20,473 $13,000 $13,390 TOTAL $99,901 $123,259 $147,496 $147,496 $155,661 $159,259 Total Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Leisure
Programs $288,163 $293,226 $381,253 $381,253 $382,984 $400,959 TOTAL $288,163 $293,226 $381,253 $381,253 $382,984 $400,959 Program Revenue
2023/2024 Actual 2024/2025 Actual 2025/2026 Adopted 2025/2026 Estimated 2026/2027 Proposed 2027/2028 Proposed Class Fees $91,926 $91,824 $82,780 $82,780 $94,000 $97,023 Excursion Fees $21,048 $19,365 $34,615 $34,615 $26,000 $26,780 TOTAL $112,974 $111,189 $117,395 $117,395 $120,000 $123,803 Full-Time Staff Allocations
2023/2024 Actual 2024/2025 Actual 2025/2026 Actual 2026/2027 Proposed 2027/2028 Proposed Administrative Assistant II 0.25 0.25 0.25 0.25 0.25
Parks & Recreation Director 0.02 0 0 0 0
Recreation Coordinator 0 0.95 0.95 0.95 0.95
Recreation Supervisor 0.85 0 0 0 0
TOTAL 1.12 1.2 1.2 1.2 1.2
121
Performance Measures
The Town of Yountville uses performance measurement to align departmental activities with the Town's FOCUS framework. The Parks & Recreation Leisure Program Division's responsibilities most directly support the following FOCUS values:

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122
Department Overview
The Parks and Recreation Sports Programs Department is designed to provide opportunities for community members to be active and involved in sports regardless of skill level. These programs include:

Pre-school Sports (Little Sluggers, Little Kickers, and Little Hoopsters). These programs are designed to assist preschool-aged children in learning to play in a group while also building their large motor skills.

Open Gym - This program is free to residents, and non-residents can purchase a seasonal pass. Open Gym play is offered for Basketball and Pickleball. The gym is also available for anyone to use during regular business hours based on availability.

Pickleball support for tournaments and clinics.

Glow sports programs.

Biennial Budget Goals and Objectives
Continue to analyze open gym schedule to best utilize staffing and resources.

Manage seasonal changes to indoor and outdoor participation by adapting hours.

Budget Insights
No substantial changes to this budget.

Department Expenditures
Personnel
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Salaries - Full Time $25,252 $18,204 $19,435 $19,435 $20,676 $22,184 Salaries - Part Time $15,763 $18,653 $16,275 $16,275 $18,600 $19,158 Overtime $833 $320 $1,050 $1,050 $1,000 $1,000
Medicare & Fica $1,556 $1,669 $1,527 $1,527 $1,723 $1,787 Deferred Compensation $1,565 $937 $1,348 $1,348 $1,173 $1,255 Health Insurance $3,618 $4,039 $5,260 $5,260 $5,137 $5,476 Dental Insurance $264 $265 $265 $265 $265 $270
Vision Insurance $3 $23 $115 $115 $115 $115
Life/Disability Insurance $264 $211 $226 $226 $199 $251 Automobile Allowance $48 $0 $0 $0 $0 $0
Cell Phone Allowance $264 $209 $221 $221 $221 $221
Other Employee
Reimbursement $10 $41 $138 $138 $138 $138
Technology Stipend $0 $0 $0 $0 $180 $0
Pers Employer Rate $2,424 $1,596 $1,763 $1,763 $1,865 $2,012 Allocated PRSP- Payment to
Trust $1,090 $881 $963 $963 $615 $659
Allocated OPEB - Payment to
Trust $545 $353 $386 $386 $410 $440
Allocated Liability Insurance $1,388 $1,441 $1,696 $1,696 $1,841 $2,302 Allocated Wrkrs Comp
Insurance $565 $571 $690 $690 $716 $788
TOTAL $55,453 $49,414 $51,358 $51,358 $54,874 $58,056
Supplies & Services
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Office Supplies $28 $0 $0 $0 $0 $0
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Parks & Recreation - Sports Program Division
General Fund Department 01-5412
123
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Other Supplies &
Materials $5,887 $3,809 $7,440 $7,440 $4,000 $4,120
Advertising $0 $170 $0 $0 $0 $0
Contract Instructors $0 $0 $1,200 $1,200 $0 $0
Allocated IT Costs $2,029 $2,772 $3,240 $3,240 $3,156 $3,036 TOTAL $7,944 $6,751 $11,880 $11,880 $7,156 $7,156
Total Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Sports
Programs $63,396 $56,164 $63,238 $63,238 $62,030 $65,212 TOTAL $63,396 $56,164 $63,238 $63,238 $62,030 $65,212
Program Revenue
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Sports Program
Fees $20,110 $19,375 $21,870 $21,870 $23,500 $24,205
TOTAL $20,110 $19,375 $21,870 $21,870 $23,500 $24,205
Full-Time Staff Allocations
2023/2024 Actual 2024/2025 Actual 2025/2026 Actual 2026/2027 Proposed 2027/2028 Proposed Administrative Assistant II 0.03 0.03 0.03 0.03 0.03
Parks & Recreation Director 0.02 0 0 0 0
Recreation Coordinator 0.2 0.1 0.1 0.1 0.1
Recreation Supervisor 0 0.1 0.1 0.1 0.1
TOTAL 0.25 0.23 0.23 0.23 0.23
Performance Measures
The Town of Yountville uses performance measurement to align departmental activities with the Town's FOCUS framework. The Parks & Recreation Sports Program Division's responsibilities most directly support the following FOCUS values:

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124
Department Overview
The Parks and Recreation - Community Events & Programs Department provides free and/or low-cost community events and programs for the residents of Yountville. This department includes funding for the following:

Revenue for this department shown in 01-5413-3531 (Events Fees) and 01-5413-3803 (Sponsorships) is generated through low-cost fees for some events as well as individual and business sponsorships for events such as Movies and Music in the Park. Any remaining costs are covered by a Town General Fund subsidy.

1. Movies in the Park (series)

2. Music in the Park (series)

3. Town & Tree Lighting Event

4. Santa Visits and other Holiday Events

5. Holiday Artisan Faire

6. Mardi Gras Parade and Block Party

7. Egg Hunt and Bunny Breakfast

8. 4th of July Celebration

9. Camp Out in the Park

10. Residents Bash

11. Halloween Carnival

12. 9-11 Memorial Event

13. Pride in the Park

14. Pop Up Events and Busking
Biennial Budget Goals and Objectives
Continue sponsorship program for events.

Begin offering ‘Pop Up’ events/performances in Town.

Budget Insights
Increase in expenses for supplies, rentals, and contract services for the Mardi Gras Parade & Block Party, as well as overall cost escalation for services such as sound and rentals.

Revenue includes $25,000 sponsorship from the Yountville TID for Mardi Gras.

Department Expenditures
Personnel
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Salaries - Full Time $61,092 $44,691 $58,876 $58,876 $61,184 $64,770 Salaries - Part Time $8,022 $9,790 $15,881 $15,881 $20,474 $21,053 Overtime $1,899 $1,241 $1,575 $1,575 $2,500 $2,500
Medicare & Fica $1,455 $1,356 $2,069 $2,069 $2,453 $2,550 Deferred Compensation $3,472 $580 $4,088 $4,088 $2,190 $2,281 Payment-In Lieu Health $0 $0 $0 $0 $90 $90
Health Insurance $10,780 $13,961 $20,640 $20,640 $20,179 $21,511 Dental Insurance $769 $908 $1,074 $1,074 $1,054 $1,075
Vision Insurance $4 $278 $375 $375 $375 $375
Life/Disability Insurance $596 $585 $714 $714 $485 $777 Automobile Allowance $72 $0 $0 $0 $0 $0
Cell Phone Allowance $657 $576 $720 $720 $734 $720
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Parks & Recreation - Community Events &
Programs Division
General Fund Department 01-5413
125
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Other Employee
Reimbursement $10 $130 $450 $450 $450 $450
Pers Employer Rate $6,445 $4,397 $5,499 $5,499 $5,695 $6,066 Allocated PRSP- Payment to
Trust $3,141 $2,604 $2,891 $2,891 $1,802 $1,907
Allocated OPEB - Payment to
Trust $1,570 $1,042 $1,157 $1,157 $1,201 $1,271
Allocated Liability Insurance $3,816 $4,776 $5,069 $5,069 $5,627 $7,033 Allocated Wrkrs Comp
Insurance $1,553 $1,892 $2,063 $2,063 $2,189 $2,408
TOTAL $105,353 $88,805 $123,141 $123,141 $128,682 $136,837 Supplies & Services
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Other Supplies &
Materials $22,544 $41,991 $32,240 $32,240 $44,479 $42,895 Advertising $3,331 $3,290 $2,575 $2,575 $4,000 $4,120
Equipment Rental $8,996 $14,644 $18,450 $18,450 $25,500 $26,265 Allocated IT Costs $7,401 $10,795 $12,620 $12,620 $10,313 $9,922 Contract Services $34,597 $57,508 $52,440 $52,440 $78,000 $78,084 TOTAL $76,868 $128,228 $118,325 $118,325 $162,292 $161,286 Total Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Community Events &
Programs $182,221 $217,033 $241,466 $241,466 $290,974 $298,123 TOTAL $182,221 $217,033 $241,466 $241,466 $290,974 $298,123 Program Revenue
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Events Fees $5,968 $12,314 $5,450 $5,450 $4,000 $4,120
Donations &
Contributions $0 $25,000 $13,000 $13,000 $36,000 $37,080 TOTAL $5,968 $37,314 $18,450 $18,450 $40,000 $41,200
Full-Time Staff Allocations
2023/2024 Actual 2024/2025 Actual 2025/2026 Actual 2026/2027 Proposed 2027/2028 Proposed Administrative Assistant II 0.1 0.1 0.1 0.1 0.1
Parks & Recreation Director 0.03 0 0 0 0
Recreation Coordinator 0.45 0.65 0.65 0.65 0.65
Recreation Supervisor 0.15 0 0 0 0
TOTAL 0.73 0.75 0.75 0.75 0.75
126
Performance Measures
The Town of Yountville uses performance measurement to align departmental activities with the Town's FOCUS framework. The Parks & Recreation Community Events Division's responsibilities most directly support the following FOCUS values:

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127
Department Overview
The Parks and Recreation - Yountville Arts Programs Department was created in Fiscal Year 2018/2019 to highlight the work of Yountville Arts and show transparency of the sources and uses of funds. Administrative costs for Yountville Arts are funded under the 01-5405 Administration Budget including the Parks and Recreation Directors time.

Yountville Arts began as a grass-roots effort from a group of residents and business owners to bring art to Yountville. As a committee under the Parks and Recreation Advisory Commission, it became clear that Yountville Arts was in need of its own bylaws and governing policies. In 2012 Yountville Arts became a standalone commission called the Yountville Arts Commission.

Unlike other commissions that may be more focused on policy decisions, Yountville Arts has a large amount of hands-on programming and work outside of the once-a-month meeting. Along with larger one-time projects like the Yountville Underpass Mural, Yountville Arts programs and events include the following:

Public Art Walk
Currently has 26 rotating sculptures and twelve (12) sculptures owned by the Town.

Gallery at the Community Center
Six shows per year that include an opening reception and daily gallery hours.

Literary Events
Yountville Out Loud
Partnership Author Events with local authors
Poetry Events
Bookmark Stories Contes
Various other classes and programs
Yountville Art, Sip and Stroll
Largest Visual Arts Event in the Napa Valley
75 Artists with over 4,000 attendees
Marketing
Production of the Art Walk Map 3 Times Per Year
Bi-Monthly E-Newsletter
Website Updates
Social Media & Online Advertisements
FAM Tours
Local & Regional print, television and radio outreach
Performing Arts Subcommittee
Music in the Park Band Selection
Legacy Roundtable Project
Scarecrow Contest
Napa Valley Mustard Celebration
Participation in this Napa Valley-wide initiative
Gallery Show and Reception
Find Your Heart Event
Biennial Budget Goals and Objectives
Continue to maintain the current level of programming, services, and events.

Budget Insights
The Town of Yountville General Fund will subsidize Yountville Arts programming by $118,072 in Fiscal Year 2026/27 and $123,075 in Fiscal Year 2027/28.

The Town does not budget for revenue or expense for artwork sold. When a sale does occur, the revenue is greater than the expense (payment to the artist). At the end of the fiscal year, the net funds raised by art sales moves into the Arts Fund in the TOYCF.

Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Parks & Recreation - Yountville Arts Division
General Fund Department 01-5415
128
Increase in part-time staffing salaries is due to staffing of the gallery on Saturdays from 11 AM - 4 PM year-round.

Department Expenditures
Personnel
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Salaries - Full Time $7,575 $27,784 $39,425 $39,425 $40,647 $42,069 Salaries - Part Time $12,136 $2,326 $5,775 $5,775 $11,325 $11,665 Overtime $239 $395 $368 $368 $1,000 $1,000
Medicare & Fica $971 $542 $1,014 $1,014 $1,456 $1,502
Deferred Compensation $511 $0 $2,760 $2,760 $2,032 $2,103 Health Insurance $1,196 $4,679 $7,346 $7,346 $7,259 $7,738 Dental Insurance $84 $276 $337 $337 $337 $343
Vision Insurance $0 $230 $250 $250 $250 $250
Life/Disability Insurance $82 $403 $477 $477 $518 $533
Cell Phone Allowance $104 $360 $480 $480 $480 $480
Other Employee
Reimbursement $0 $50 $300 $300 $300 $300
Pers Employer Rate $1,366 $2,394 $3,139 $3,139 $3,223 $3,366 Allocated PRSP- Payment to
Trust $339 $1,662 $1,972 $1,972 $1,219 $1,262
Allocated OPEB - Payment to
Trust $170 $665 $789 $789 $813 $841
Allocated Liability Insurance $391 $2,523 $3,469 $3,469 $3,883 $4,853 Allocated Wrkrs Comp
Insurance $159 $999 $1,412 $1,412 $1,510 $1,661
TOTAL $25,325 $45,286 $69,313 $69,313 $76,252 $79,966
Supplies & Services
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Other Supplies &
Materials $15,519 $23,969 $39,990 $39,990 $29,100 $29,973 Advertising $16,668 $21,936 $20,490 $20,490 $28,296 $29,196 Allocated Facilities
Costs $0 $0 $0 $0 $49 $95
Equipment Rental $32,535 $31,500 $33,075 $33,075 $43,000 $44,295 Allocated IT Costs $1,010 $827 $970 $970 $6,875 $6,615
Conference & Travel $2,678 $1,270 $4,000 $4,000 $6,200 $6,786 Art Sales Commission $24,816 $25,887 $0 $6,188 $0 $0
Contract Services $13,200 $12,960 $12,810 $12,810 $11,700 $12,051 TOTAL $106,426 $118,348 $111,335 $117,523 $125,220 $129,011 Total Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Yountville Arts
Programs $131,751 $163,634 $180,648 $186,836 $201,472 $208,977 TOTAL $131,751 $163,634 $180,648 $186,836 $201,472 $208,977 129
Program Revenue
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Art
Donations/Comm $69,764 $70,097 $83,150 $83,150 $83,400 $85,902 Art Sales $38,241 $36,364 $0 $7,819 $0 $0
TOTAL $108,005 $106,461 $83,150 $90,969 $83,400 $85,902 Full-Time Staff Allocations
2023/2024 Actual 2024/2025 Actual 2025/2026 Actual 2026/2027 Proposed 2027/2028 Proposed Recreation Coordinator 0.1 0.5 0.5 0.5 0.5
TOTAL 0.1 0.5 0.5 0.5 0.5
Performance Measures
The Town of Yountville uses performance measurement to align departmental activities with the Town's FOCUS framework. The Parks & Recreation Yountville Arts Division's responsibilities most directly support the following FOCUS values:

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130
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 $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
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
131

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 $ 104,095 $ 87,481 $ 89,997 $ 89,997 $ 97,735 $ 101,959 ENDING FUND BALANCE $ (7,023) $ (5,841) $ 1,477 $ (2,341) $ 459 $ 559 Fiscal Year 2024/2025 OPEB Trust Activity
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132
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
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
133

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
134
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
135
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
- $ - $ - $ - $ -
- $ - $ - $ - $ -
- $ - $ - $ - $ -

- $ - $ - $ - $ -
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Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Unanticipated Tourism Revenue Deficit Reserve
Fund
Fund 05
136
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
137
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
138
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
139
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 $2,324,206 140
Water Utility Operating Fund Summary
Summary overview of revenues and expenses related to water utility operation, distribution, purchases, and conservation.

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141
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
142
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
143
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
144
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 $250,500 145
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
146
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
147
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 $878,672 148
Full-Time Staff Allocations
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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149
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
150
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
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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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
152
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 $3,180,000 153
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
154
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
155
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 $545,205 156
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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157
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
158
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 $2,349,426 159
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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160
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
161
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
162
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 $767,500 163

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 $ 8,320,058 164
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
165
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 $274,500 166

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 $ 3,323,789 167
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 - - - - - -
Powered by OpenGov
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Sewer Connection Impact Fee Fund
Enterprise Fund 65
168
Department Overview
The State of California charges an annually increasing per gallon tax on the purchase of motor vehicle fuel. A portion is allocated to the Town of Yountville under five (5) different formulas as specified in the California Streets and Highways Code (SHC) (Sections 2103, 2105, 2106, 2107, 2107.5). These monies are generally allocated on a per capita basis. Gas Tax revenue is restricted for the repair, maintenance, and upkeep of Town streets and roads. A small amount is allocated for engineering and related administration costs.

The State Gas Tax Fund utilizes this state funding source and accounts for maintenance and capital expenditures associated with street improvement projects within Town.

Biennial Budget Goals and Objectives
Continue to use this fund primarily to support Measure U Projects.

Utilize Gas Tax Funds to increase/maintain the pavement condition index by supplying Plans, Specifications and Engineering for the Annual Street Maintenance Program.

Budget Insights
The following projects are partially funded from the Gas Tax fund and augmented by the Capital Improvement Program (Fund 50):
$150,000 is budgeted in Fiscal Year 2026/2027 for the (GT-3027) Engineering, Design and Construction. $100,000 is budgeted in Fiscal Year 2027/2028 for the (GT-3028) Engineering, Design and Construction.

This fund will transfer $40,000 into Measure U Equivalent Fund 27 each fiscal year to support bicycle path projects.

Revenues
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Interest Income $5,791 $6,980 $250 $3,366 $2,000 $1,500 Gas Tax Section 2105 $18,133 $18,564 $19,113 $19,113 $19,514 $19,904 Gas Tax Section 2106 $13,312 $13,502 $13,857 $13,857 $13,793 $14,069 Gas Tax Section 2103 $27,190 $28,474 $27,338 $27,338 $29,183 $29,767 Gas Tax Section 2107 $24,544 $24,626 $26,121 $26,121 $26,095 $26,617 Gas Tax Section
2107.5 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000
TOTAL $89,969 $93,146 $87,679 $90,795 $91,585 $92,857
Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Infrastructure $60,433 $86,184 $93,000 $93,000 $150,000 $100,000 Interfund Transfer - Measure U
Equivalent Fund $0 $0 $0 $0 $40,000 $40,000
TOTAL $60,433 $86,184 $93,000 $93,000 $190,000 $140,000 Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 State Gas Tax Fund
Special Revenue Fund 20 Department 6000
169
Capital Projects Detail
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Streets and Transportation
Projects
(GT-3024) Paving Projects - Plan,
Specs, Engineering $60,433 $0 $0 $0 $0 $0
(GT-3025) Paving Projects -
Plans, Specs, Engineering $0 $86,184 $0 $0 $0 $0
(GT-3026) Paving Projects -
Plans, Specs, Engineering $0 $0 $93,000 $93,000 $0 $0
(GT-3027) Engineering, Design,
and Construction $0 $0 $0 $0 $150,000 $0
(GT-3028) Engineering, Design,
and Construction $0 $0 $0 $0 $0 $100,000

STREETS AND

TRANSPORTATION PROJECTS
TOTAL
$60,433 $86,184 $93,000 $93,000 $150,000 $100,000
TOTAL $60,433 $86,184 $93,000 $93,000 $150,000 $100,000

SUMMARY OF FUND BALANCE ACTIVITY

STATE GAS TAX FUND
Fund 20 - Department 6000
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028

ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
143,769 $ 173,305 $ 163,091 $ 180,267 $ 178,062 $ 79,647 89,969 $ 93,146 $ 87,679 $ 90,795 $ 91,585 $ 92,857

60,433 $ 86,184 $ 93,000 $ 93,000 $ 150,000 $ 100,000
ENDING FUND BALANCE $ 173,305 $ 180,267 $ 157,770 $ 178,062 $ 79,647 $ 32,504 Net Change in Fund Balance 29,536 6,962 (5,321) (2,205) (98,415) (47,143) Powered by OpenGov
170
Department Overview
The Public Educational and Government Access Fund (PEG) is a Special Revenue Fund due to its restricted use.

Municipal Code Section 5.16.020 State video franchise fees and public, educational and governmental access fees provide for the collection of PEG funds. Effective August 5, 2010, each State franchisee shall pay a fee to the Town equal to one percent of gross revenues (“PEG access facilities fee”) of that State video franchise holder to support public, education, and governmental access channel facilities within the Town. This fund accounts for collection of PEG revenues and expenditures related to the PEG channel which are restricted for the use of purchase of equipment related to education and government broadcasting.

The State franchise fee required shall be paid to the Town quarterly, in a manner consistent with California Public Utilities Code Section 5860.

Biennial Budget Goals and Objectives
The Town does not have any planned upgrades. The amount budgeted is a placeholder for unexpected equipment failure and the potential need for replacement equipment.

Budget Highlights
This is a declining revenue source due to reduced cable customer base as alternative methods of television programming services are becoming more popular.

Revenue
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
(3022) PEG Fees $14,682 $14,184 $14,000 $14,000 $14,500 $14,500 (3301) Interest
Income $1,781 $2,455 $500 $1,500 $1,500 $1,500
TOTAL $16,463 $16,639 $14,500 $15,500 $16,000 $16,000
Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Other Supplies & Materials $0 $0 $0 $0 $6,000 $6,000
Contract Services $0 $3,150 $0 $0 $0 $0
Machinery & Equipment <
$10k $5,000 $11,502 $5,000 $5,000 $10,000 $10,000
TOTAL $5,000 $14,652 $5,000 $5,000 $16,000 $16,000
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Public Education and Government Access Fund
Special Revenue Fund 21 Department 1012
171

SUMMARY OF FUND BALANCE ACTIVITY

PUBLIC EDUCATIONAL AND GOVERNMENT ACCESS FUND
Fund 21 - Department 1012
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028

ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
49,813 $ 61,276 $ 51,776 $ 63,263 $ 73,763 $ 73,763
Total Revenue $ 16,463 $ 16,639 $ 14,500 $ 15,500 $ 16,000 $ 16,000 Total Expenditures $ 5,000 $ 14,652 $ 5,000 $ 5,000 $ 16,000 $ 16,000 Total Net Transfers $ - $ - $ - $ - $ - $ -
61,276 $ 63,263 $ 61,276 $ 73,763 $ 73,763 $ 73,763
Net Change in Fund Balance 11,463 1,987 9,500 10,500 - - Powered by OpenGov
172
Department Overview
In 2016, Town Council approved a Public Art Program Fee to assist in enhancing outdoor public art in the commercial district. This restricted fund ensures that the Town can sustain the development and ongoing maintenance of its outdoor public art assets. This fund is exclusively used for the acquisition, installation, improvement, and maintenance of physical artwork to be displayed in the Town for public view. The revenue deposited into this fund can also be used for the administration of the public art program.

All commercial applicants applying for a building permit are required to pay one percent (1%) of the project valuation as stated on the building permit. Applicants have two (2) options to satisfy the requirement for placement of art by either 1) installing or maintaining public art for public view at 1% of the project valuation, or 2) by paying an in-lieu fee-based on 1% of project valuation into the Public Art Fund administered by the Arts Commission.

The Public Art Program Fee was introduced to Town Council by the Yountville Arts Commission. The Commission provides vision, leadership, inspiration, and support to artists and their art in Yountville. The Commission believes that public art enhances the quality of life for individuals living in, working in and visiting Yountville.

Biennial Budget Goals and Objectives
Continue to find creative ways to solicit new artists to apply to join the Art Walk.

Budget Insights
This budget is used exclusively for the Yountville Art Walk. As the fund balance grows, Yountville Arts will analyze projects about annual maintenance, artist stipends and installation costs.

Revenues
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Interest Income $456 $772 $200 $1,000 $200 $200
Public Art Program
Fee $18,939 $4,608 $7,500 $23,000 $5,000 $5,000
Art Donations/Comm $0 $25,000 $0 $10,000 $10,000 $10,000 Interfund Transfer $0 $25,000 $12,000 $12,000 $0 $13,000 TOTAL $19,395 $55,379 $19,700 $46,000 $15,200 $28,200
Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Other Supplies &
Materials $3,793 $3,907 $2,000 $2,000 $3,200 $3,300
Advertising $0 $152 $4,800 $4,800 $4,800 $4,950
Art Maintenance $0 $1,200 $1,575 $1,575 $8,000 $8,250
Contract Services $24,745 $43,606 $21,520 $21,520 $22,500 $23,175 TOTAL $28,538 $48,865 $29,895 $29,895 $38,500 $39,675
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Public Art Program Fee Fund
Special Revenue Fund 23 Department 5414
173

SUMMARY OF FUND BALANCE ACTIVITY

PUBLIC ART PROGRAM FEE FUND
Fund 23 - Department 5414
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028

ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
22,800 $ 13,657 $ 10,558 $ 20,172 $ 36,277 $ 12,977
Total Revenue $ 19,395 $ 55,380 $ 19,700 $ 46,000 $ 15,200 $ 28,200 28,538 $ 48,865 $ 29,895 $ 29,895 $ 38,500 $ 39,675
13,657 $ 20,172 $ 363 $ 36,277 $ 12,977 $ 1,502
Net Change in Fund Balance (9,143) 6,515 (10,195) 16,105 (23,300) (11,475) Powered by OpenGov
174
Department Overview
This fund accounts for activity related to grants awarded to the Town for home rehabilitation activity. This program supports home improvement projects for low-income eligible residents and aid them in bringing their homes up to current building code standards. The Home Rehabilitation Program provides qualifying homeowners with zero to low interest loans to complete vital rehabilitation projects. Prior to receiving the loan, the borrower is required to verify eligibility by providing proof of income and proof of home ownership.

In January 2023, the Town was awarded $500,000 to use towards more home rehabilitation projects. The Town entered into an agreement with the Housing Authority of the City of Napa to administer these grants. The Housing Authority markets the program and receives the applications, performs income determinations and eligibility for the assistance, works write ups for the rehab work, manages the projects, processes the grant draw down for the loans funded, performs quarterly and annual reporting, completes annual monitoring of the recipients of the rehab loans, and carries out other administrative tasks.

Homeowners may choose to repay the loan at their leisure, but most often repayments occur at the sale of the property. When the loan is repaid, the money obtained returns to this fund and is then used to finance additional qualifying rehabilitation projects. In this sense, it is a revolving loan program, utilizing grant funds to finance as many rehabilitation projects as possible.

Biennial Goals and Objectives
Work with the Housing Authority of the City of Napa to explore options for increasing utilization of grant funds.

Budget Highlights
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.

Revenues
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
HOME Program Interest
Income $2,731 $2,338 $1,000 $500 $100 $100
CalHOME Program Interest
Income $2,572 $2,202 $1,000 $500 $100 $100
Federal Home Grant $2,893 $102,751 $100,000 $388,551 $100,000 $100,000 CalGrant Repayment - State $27,134 $0 $0 $51,979 $0 $0
TOTAL $35,330 $107,290 $102,000 $441,530 $100,200 $100,200 Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Federal Home Grant
Awards $0 $98,900 $100,000 $388,551 $100,000 $100,000
TOTAL $0 $98,900 $100,000 $388,551 $100,000 $100,000
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Housing Grant Fund
Special Revenue Fund 24 Department 1500
175

SUMMARY OF FUND BALANCE ACTIVITY

HOUSING GRANT FUND
Fund 24 - Department 1500
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028

ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
137,353 $ 172,683 $ 174,683 $ 181,073 $ 234,052 $ 234,252 Total Revenue $ 35,330 $ 107,290 $ 102,000 $ 441,530 $ 100,200 $ 100,200 - $ 98,900 $ 100,000 $ 388,551 $ 100,000 $ 100,000
172,683 $ 181,073 $ 176,683 $ 234,052 $ 234,252 $ 234,452 Net Change in Fund Balance 35,330 8,390 2,000 52,979 200 200 Powered by OpenGov
176
Department Overview
In 2025, Napa County voters passed a half-cent sales tax known as Measure U. This countywide sales tax is administered by Napa Valley Transportation Authority (NVTA) and is collected and distributed by Napa County for road maintenance. Measure U revenue collected helps fund Town streets, sidewalks, streetlights, and related projects.

Measure U requires the Town to continue to maintain its pre-existing expenditure level efforts on road maintenance. This amount, known as Maintenance of Effort (MOE), must also be spent by the Town in the form of General Fund expenditure each year to remain eligible to receive Measure U funds. As part of the biennial update to NVTA, the MOE was updated and approved by Council. It is presented to NVTA and certified by the Independent Taxpayer Oversight Committee annually.

Biennial Budget Goals and Objectives
The Town achieved a Pavement Condition Index (PCI) of 82, which is the highest in the Napa Valley. The goal is to stay ahead of annual road deterioration with pavement rehabilitation projects to keep increasing our PCI.

Continue road rehabilitation per adopted Measure U 5-year Plan.

Budget Insights
$750,000 is estimated to be utilized for the Annual Street Maintenance and Paving Program (MU-3027) in Fiscal Year 2026/2027.

Revenues
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Interest Income $18,764 $31,742 $5,000 $19,000 $5,000 $5,000 Measure T $679,540 $673,606 $0 $0 $0 $0
Measure U $0 $0 $844,000 $825,800 $836,100 $853,600
Interfund Transfers - Capital
Projects $0 $0 $0 $135,644 $0 $0
TOTAL $698,304 $705,347 $849,000 $980,444 $841,100 $858,600 Expenditures
2023/2024 Actual 2024/2025 Actual 2025/2026 Adopted 2025/2026 Estimated 2026/2027 Proposed 2027/2028 Proposed Infrastructure $238,453 $583,561 $844,000 $1,941,093 $750,000 $844,000 TOTAL $238,453 $583,561 $844,000 $1,941,093 $750,000 $844,000 Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Measure U Transportation Improvement Fund
Special Revenue Fund 25 Department 6000
177
Capital Projects Detail
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Streets and Transportation
Projects
(MT-3024) Annual Street
Maintenance and Paving
Program
$238,453 $0 $0 $0 $0 $0
(MT-3025) Annual Street
Maintenance and Paving
Program
$0 $583,561 $0 $0 $0 $0
(MT-3026) Annual Street
Maintenance and Paving
Program (Measure T)
$0 $0 $844,000 $1,941,093 $0 $0
(MT-3027) Annual Street
Maintenance and Paving
Program
$0 $0 $0 $0 $750,000 $0
(MT-3028) Annual Street
Maintenance and Paving
Program
$0 $0 $0 $0 $0 $844,000

STREETS AND

TRANSPORTATION PROJECTS
TOTAL
$238,453 $583,561 $844,000 $1,941,093 $750,000 $844,000 TOTAL $238,453 $583,561 $844,000 $1,941,093 $750,000 $844,000

SUMMARY OF FUND BALANCE ACTIVITY

MEASURE U TRANSPORTATION IMPROVEMENT FUND
Fund 25 - Departments 6000
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028

ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
535,160 $ 995,011 $ 18,000 $ 1,116,797 $ 156,148 $ 247,248 $ 698,304 $ 705,347 $ 849,000 $ 980,444 $ 841,100 $ 858,600 $ 238,453 $ 583,561 $ 844,000 $ 1,941,093 $ 750,000 $ 844,000 Total Revenue
Total Expenditures
ENDING FUND BALANCE $ 995,011 $ 1,116,797 $ 23,000 $ 156,148 $ 247,248 $ 261,848 Net Change in Fund Balance 459,851 121,786 5,000 (960,649) 91,100 14,600 178
Department Overview
In 2017, the Governor signed Senate Bill 1 (SB1), known as the Road Maintenance and Rehabilitation Act. SB1 increased the per gallon fuel excise taxes; increased diesel fuel sales taxes and vehicle registration fees; and provides for inflationary adjustments to tax rates in future years. Funding from SB1 helps the Town maintain and rehabilitate streets and active transportation infrastructure now and into the future.

To ensure revenues are used in a cost-effective manner, the Town of Yountville uses a pavement management system to develop project lists in high priority areas.

Biennial Budget Goals and Objectives
Continue to utilize Road Maintenance and Rehabilitation Act (SB1) funds to maintain and rehabilitate Yountville transportation infrastructure.

Budget Insights
$83,755 estimated in SB1 revenues in Fiscal Year 2026/2027, and $85,430 in 2027/2028. $70,000 is budgeted to continue with Curb, Gutter, and Sidewalk Replacement in Fiscal Year 2026/2027 (SB-6027). Improvements will be made in various locations in advance of the street improvements being made later in the fiscal year.

Revenues
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Interest Income $4,802 $7,020 $2,000 $4,000 $500 $1,000 Road Maint. Rehab
Act $75,616 $81,151 $78,791 $78,791 $83,755 $85,430
TOTAL $80,418 $88,171 $80,791 $82,791 $84,255 $86,430
Expenditures
2023/2024 Actual 2024/2025 Actual 2025/2026 Adopted 2025/2026 Estimated 2026/2027 Proposed 2027/2028 Proposed Infrastructure $79,600 $65,033 $69,000 $257,261 $70,000 $71,000 TOTAL $79,600 $65,033 $69,000 $257,261 $70,000 $71,000
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Road Maintenance and Rehabilitation Act (SB1)
Fund
Special Revenue Fund 26 Department 6000
179
Capital Projects Detail
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Streets and Transportation
Projects
(SB-6024) Curb, Gutter, and
Sidewalk Replacement $79,600 $0 $0 $0 $0 $0
(SB-6025) Curb, Gutter, and
Sidewalk Replacement $0 $65,033 $0 $0 $0 $0
(SB-6026) Curb, Gutter, and
Sidewalk Replacement $0 $0 $69,000 $257,261 $0 $0
(SB-6027) Curb, Gutter, and
Sidewalk Replacement $0 $0 $0 $0 $70,000 $0
(SB-6028) Curb, Gutter, and
Sidewalk Replacement $0 $0 $0 $0 $0 $71,000

STREETS AND

TRANSPORTATION PROJECTS
TOTAL
$79,600 $65,033 $69,000 $257,261 $70,000 $71,000
TOTAL $79,600 $65,033 $69,000 $257,261 $70,000 $71,000

SUMMARY OF FUND BALANCE ACTIVITY
ROAD MAINTENANCE AND REHABILITATION ACT (SB1) FUND
Fund 26 - Departments 6000
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028

ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
152,514 $ 153,332 $ 163,828 $ 176,470 $ 2,000 $ 16,255
80,418 $ 88,171 $ 80,791 $ 82,791 $ 84,255 $ 86,430

79,600 $ 65,033 $ 69,000 $ 257,261 $ 70,000 $ 71,000
ENDING FUND BALANCE $ 153,332 $ 176,470 $ 175,619 $ 2,000 $ 16,255 $ 31,685 Net Change in Fund Balance 818 23,138 11,791 (174,470) 14,255 15,430 Powered by OpenGov
180
Department Overview
In 2025, Napa County voters passed a half-cent sales tax called Measure U. This new countywide sales tax is administered by Napa Valley Transportation Authority (NVTA). The funds are used for projects that will improve the pavement conditions of streets, sidewalks, and related street infrastructure projects.

The Measure U Ordinance also requires 7% of other monies set aside for Class 1 Bicycle improvements.

In order to receive annual allocations under Measure U, the Agencies (collectively in the County) must demonstrate that at least 7% of the value of the allocations each year under Section 6 construction and maintenance of Class I or Class IV transportation infrastructure projects.

This obligation may be fulfilled by local or formula specific funds, in an amount that equals 7% over the term of this ordinance. Funding for Class I or Class IV transportation infrastructure projects that are funded by philanthropy, state discretionary funding, or federal discretionary funding shall not count toward the 7%. Discretionary funding means any funding that is not tied to a specific state or federal program or formula.

Biennial Budget Goals and Objectives
Historically, the 7% obligation as required by the Measure U Ordinance to comply with the intent of the Ordinance has been met with previous year’s projects.

Budget Insights
The primary source of revenue for this fund in the next two fiscal years will be the Gas Tax Fund.

Revenues
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Interest Income $1,335 $1,536 $500 $1,000 $100 $100
Interfund Transfer - Gas
Tax $0 $0 $0 $0 $40,000 $40,000
TOTAL $1,335 $1,536 $500 $1,000 $40,100 $40,100
Expenditures
2023/2024 Actual 2024/2025 Actual 2025/2026 Adopted 2025/2026 Estimated 2026/2027 Proposed 2027/2028 Proposed Infrastructure $0 $0 $40,000 $40,000 $40,000 $40,000
TOTAL $0 $0 $40,000 $40,000 $40,000 $40,000
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Measure U Equivalent Fund
Special Revenue Fund 27 Department 6000
181

SUMMARY OF FUND BALANCE ACTIVITY

MEASURE U EQUIVALENT (MTE) FUND
Fund 27 - Departments 6000
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028

ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
37,906 $ 39,241 $ 39,741 $ 40,777 $ 1,777 $ 1,877
Total Revenue $ 1,335 $ 1,536 $ 500 $ 1,000 $ 40,100 $ 40,100 - $ - $ 40,000 $ 40,000 $ 40,000 $ 40,000
39,241 $ 40,777 $ 241 $ 1,777 $ 1,877 $ 1,977
Total Expenditures $
ENDING FUND BALANCE $
Net Change in Fund Balance 1,335 1,536 (39,500) (39,000) 100 100 182
Department Overview
Prior to July 2023, new development activity within the Town was subject to a Fire Emergency Services Impact Fee to offset additional costs of personnel, facilities, and equipment required to meet the increased demands on fire and medical services. This fund accounted for those revenues to ensure funds are available for future fire engine replacements.

In July 2023 the Town Council adopted the 2022 Impact Fee Study. The results of the study eliminated the collection of the Public Safety Impact Fee. As this fee is no longer collected, the small balance within this fund was transferred into the General Fund in Fiscal Year 2023/2024 to help cover the annual fire engine replacement cost as outlined fire services contract.

Biennial Budget Goals and Objectives
None. This fund has been closed out and is only included in the budget for historical purposes.

Budget Insights
None.

Revenue vs. Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Revenues
Interest Income $0 $0 $0 $0 $0 $0
REVENUES TOTAL $0 $0 $0 $0 $0 $0
Expenses $32 $0 $0 $0 $0 $0

REVENUES LESS
EXPENSES -$32 $0 $0 $0 $0 $0
Summary of Fund Balance Activity

FIRE EMERGENCY SERVICES FUND
Fund 28 - Department 3201
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028

ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
31 $ - $ - $ - $ - $ -
1 $ - $ - $ - $ - $ -
(32) $ - $ - $ - $ - $ -

- $ - $ - $ - $ - $ -
Net Change in Fund Balance (31) - - - - -
Powered by OpenGov
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Fire Emergency Services Fund
Special Revenue Fund 28 Department 3201
183
Department Overview
The purpose of this fund is to account for franchise fees monies received from the County of Napa on behalf of Upper Valley Disposal Service related to garbage, organic recycling, green waste collection services. The collected franchise fees are a non-restricted General Fund revenue source and can be used for a wide range of funding related to the recycling and collection services initiatives for the Town such as additional recycling and collection services and programs, community education and outreach, code compliance efforts, and street repairs related to impacts from heavy garbage trucks on residential streets as illustrative examples only.

Biennial Budget Goals and Objectives
Use UVDS Franchise Fee revenue to further recycling and collection services initiatives.

Budget Insights
$8,000 budgeted for the Annual Community Clean Up Day.

With support of the Council, Upper Valley Waste Management, and Upper Valley Disposal Services, the Town is able to hold Shred-It Day and Town Clean Up Day to help residents keep our town clean and beautiful. $34,933 budgeted in Contract Services for the cost of participation in the Regional Climate Action and Adaptation Plan. $175,000 contribution to Capital Projects Fund 50 budgeted in each fiscal year.

Revenue
2023/2024 Actual 2024/2025 Actual 2025/2026 Adopted 2025/2026 Estimated 2026/2027 Proposed 2027/2028 Proposed Franchise Tax $187,754 $190,816 $200,000 $200,000 $200,000 $200,000 Interest Income $6,083 $14,504 $2,000 $12,000 $1,000 $1,000 TOTAL $193,837 $205,320 $202,000 $212,000 $201,000 $201,000 Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Community Clean Up Day $3,869 $7,889 $6,500 $6,500 $8,000 $8,000 Contract Services $0 $0 $100,000 $100,000 $34,933 $11,000 Interfund Transfer - Capital
Project $0 $0 $500,000 $500,000 $175,000 $175,000
TOTAL $3,869 $7,889 $606,500 $606,500 $217,933 $194,000

SUMMARY OF FUND BALANCE ACTIVITY

UPPER VALLEY DISPOSAL SERVICE FRANCHISE FEES
Fund 29 - Department 1016
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028

ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
BEGINNING FUND BALANCE $ 125,153 $ 315,121 $ 505,621 $ 512,552 $ 118,052 $ 101,119 Total Revenue $ 193,837 $ 205,320 $ 202,000 $ 212,000 $ 201,000 $ 201,000 Total Expenditures & Transfers $ 3,869 $ 7,889 $ 606,500 $ 606,500 $ 217,933 $ 194,000 ENDING FUND BALANCE $ 315,121 $ 512,552 $ 101,121 $ 118,052 $ 101,119 $ 108,119 Net Change in Fund Balance 189,968 197,431 (404,500) (394,500) (16,933) 7,000 Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Upper Valley Disposal Service Franchise Fees Fund
Special Revenue Fund 29 Department 1016
184
Department Overview
Senate Bill 1186 (SB 1186) created Government Code Section 4467. SB 1186 which requires that a fee be assessed on newly issued and renewed business licenses. The intent of this additional fee is to generate revenue for improving disability access and compliance within the jurisdiction, and to provide funds for the California Division of the State Architect (DSA) to use in maintaining oversight of the Certified Access Specialist (CASp) program.

Per AB 2164, as of January 1, 2024 the fee amount is $4.00. Of the amount collected, 90% is retained by the local entity, and 10% is remitted to the DSA on a quarterly basis. Each January, an annual report is completed and submitted to the DSA to disclose total amount of fees collected, and reconcile the amount remitted to the DSA. After the annual report is finalized, the Town’s portion of the fee is transferred into Fund 50 to aid in covering costs of projects related to ADA improvements and requirements.

Biennial Budget Goals and Objectives
Continue to collect, report, and remit fees as required by statute.

Utilize funds for the Town’s Americans with Disability Act (ADA) Improvements Program.

Budget Insights
Any funds that become available will be transferred to Fund 50 to cover costs for the ADA Accessibility Improvements Program.

Revenues
2023/2024 Actual 2024/2025 Actual 2025/2026 Adopted 2025/2026 Estimated 2026/2027 Proposed 2027/2028 Proposed Interest Income $48 $60 $20 $20 $50 $50
SB 1186 Fees $1,544 $1,778 $1,900 $1,900 $1,800 $1,800
TOTAL $1,592 $1,839 $1,920 $1,920 $1,850 $1,850
Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Interfund Transfer - Capital
Project $1,905 $1,673 $1,900 $1,900 $2,000 $2,000
TOTAL $1,905 $1,673 $1,900 $1,900 $2,000 $2,000
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 CASp Certification and Training Fund
(SB 1186 Disability Access Fee)
Special Revenue Fund 30
185

SUMMARY OF FUND BALANCE ACTIVITY
CASp CERTIFICATION AND TRAINING FUND (SB 1186 DISABILITY ACCESS FEE) Fund 30
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028

ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
1,451 $ 1,138 $ 1,158 $ 1,303 $ 1,323 $ 1,173
1,592 $ 1,838 $ 1,920 $ 1,920 $ 1,850 $ 1,850
1,905 $ 1,673 $ 1,900 $ 1,900 $ 2,000 $ 2,000

1,138 $ 1,303 $ 1,178 $ 1,323 $ 1,173 $ 1,023
Net Change in Fund Balance $ (313) $ 165 $ 20 $ 20 $ (150) $ (150) Powered by OpenGov
186
Department Overview
The Housing Opportunity Fund, also known as the Housing Opportunity Program, was established to support the development of affordable housing units by providing Town funding assistance for affordable housing construction. This effort provides local lower income residents and workers in the hospitality and agricultural industries the opportunity to live in the community in which they work. This program recognizes the desire to have a socio-economically diverse population. Revenue received from developer paid Housing Fair Share Impact Fees, General Fund transfers, and interest income provide the source of funds for these efforts.

The Town currently has 100 deed restricted affordable housing units. The Town is reaching build-out and there is limited commercial and residential land to build upon. This means that this will be a declining revenue source and there will be very limited funding from fair share fees in current and future years. The current practice is not to budget impact fees as development is limited in number and timing is difficult to predict. When revenue is received, the funds will be used for affordable housing projects and programs in tandem with the funds accounted for in Fund 71.

Biennial Budget Goals and Objectives
Collaborate with official housing developers to sponsor projects.

Identify opportunities to support the Town’s affordable housing goals.

Budget Insights
A budget of $15,000 is included for contribution to local housing advocates, such as Fair Housing Napa Valley, consistent with the Town of Yountville General Plan Housing Element.

Contract Services budget amount is for continuance of a contract with the City of Napa Housing Authority for housing management services.

This fund is dependent on the General Fund, which has a responsibility under the Housing Element to sustain this program.

Measure S Fund will contribute towards the cost of the City of Napa Housing Authority agreement.

Revenue & Transfers
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Interest Income $5,828 $7,331 $1,500 $3,500 $2,000 $2,000 Impact Fees $9,294 $1,899 $650 $22,259 $650 $650
Miscellaneous Revenue $0 $69 $0 $0 $0 $0
Interfund Transfer- From
General Fund $66,300 $71,200 $78,600 $78,600 $30,000 $30,000 Interfund Transfer - Measure S
Affrdbl Hsng $0 $0 $0 $0 $30,000 $30,000
TOTAL $81,422 $80,498 $80,750 $104,359 $62,650 $62,650
Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Other Agencies $6,000 $8,500 $15,000 $15,000 $15,000 $15,000 Contract
Services $65,510 $62,700 $65,200 $65,200 $67,156 $69,171 TOTAL $71,510 $71,200 $80,200 $80,200 $82,156 $84,171
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Housing Opportunity Program Fund
Special Revenue Fund 70 Department 1500
187

SUMMARY OF FUND BALANCE ACTIVITY

HOUSING OPPORTUNITY PROGRAM FUND
Fund 70 - Department 1500
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028

ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
1,525,141 $ 1,535,053 $ 1,537,203 $ 1,544,352 $ 1,568,511 $ 1,549,005 TOTAL PROGRAM REVENUE $ 81,422 $ 80,499 $ 80,750 $ 104,359 $ 62,650 $ 62,650 Total Supplies & Services $ 71,510 $ 71,200 $ 80,200 $ 80,200 $ 82,156 $ 84,171 TOTAL EXPENDITURES $ 71,510 $ 71,200 $ 80,200 $ 80,200 $ 82,156 $ 84,171 ENDING FUND BALANCE $ 1,535,053 $ 1,544,352 $ 1,537,753 $ 1,568,511 $ 1,549,005 $ 1,527,484 9,912 9,299 550 24,159 (19,506) (21,521)
1,510,230 1,513,935 1,513,935 1,513,935 1,517,720 1,521,514 24,823 30,417 23,818 54,576 31,285 5,970
Net Change in Fund Balance

FUND BALANCE ALLOCATIONS
Restricted- Affordable Housing
Unassigned Fund Balance
TOTAL FUND BALANCE $ 1,535,053 $ 1,544,352 $ 1,537,753 $ 1,568,511 $ 1,549,005 $ 1,527,484 Powered by OpenGov
188
Department Overview
On November 6, 2018, Yountville voters approved Measure S which increased the Transient Occupancy Tax (TOT) by one percent (1%) to support workforce and affordable housing efforts. It is a special tax for funding programs and services related to workforce and affordable housing and may only be used for that purpose, including projects within and outside the jurisdictional boundaries of the Town of Yountville.

You can visit the Town's Measure S Affordable and Workforce Housing Fund 71 website page for more information.

Biennial Budget Goals and Objectives
Town staff will seek opportunities to utilize fund balance to increase affordable and workforce housing within the Town.

Budget Insights
Proposed contribution to Housing Opportunity Fund 70 to split the cost of the affordable housing management agreement the Town has with the City of Napa Housing Authority. This will relieve the General Fund of half of the cost of the agreement. $700,000 budgeted for MS-0046 Yountville Commons Project in each fiscal year.

Revenue
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Measure S. Affordable
Housing $743,723 $703,899 $732,133 $732,133 $746,776 $761,712 Interest Income $72,300 $19,917 $10,000 $20,000 $2,500 $2,500 TOTAL $816,022 $723,816 $742,133 $752,133 $749,276 $764,212 Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Contract Services $7,323 $0 $100,000 $100,000 $0 $0
Buildings & Structures $0 $258,105 $0 $0 $0 $0
Infrastructure $0 $0 $1,000,000 $1,079,572 $700,000 $700,000 Interfund Transfer - Capital
Project $3,019,925 $0 $0 $0 $0 $0
Interfund Transfer - Housing
Opptnty $0 $0 $0 $0 $30,000 $30,000
TOTAL $3,027,248 $258,105 $1,100,000 $1,179,572 $730,000 $730,000 Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Measure S, Affordable and Workforce Housing
Fund
Special Revenue Fund 71 Department 1600
189

SUMMARY OF FUND BALANCE ACTIVITY

MEASURE S, AFFORDABLE AND WORKFORCE HOUSING
Fund 71 - Department 1600
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028

ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
545,493 $ 949,949 $ 1,011,203 $ 583,764 $ 603,040
TOTAL REVENUE $ 816,022 $ 723,815 $ 742,133 $ 752,133 $ 749,276 $ 764,212 TOTAL EXPENDITURES $ 3,027,248 $ 258,105 $ 1,100,000 $ 1,179,572 $ 730,000 $ 730,000 ENDING FUND BALANCE $ 545,493 $ 1,011,203 $ 592,082 $ 583,764 $ 603,040 $ 637,252 Net Change in Fund Balance (2,211,226) 465,710 (357,867) (427,439) 19,276 34,212 Powered by OpenGov
190
Department Overview
In 1998, voters approved a half-cent sales tax increase for flood control purposes known locally as Measure A. Napa County and each City and Town within the county used Measure A proceeds generated within their jurisdictional boundaries for projects that were specified in the ballot measure.

For the Town of Yountville, the Measure A could be utilized for:

The Town’s projects eligible for Measure A funding included:

All projects defined above have been completed and Measure A sunset in June 2018. The Town has a small fund balance from the remaining Measure A revenues. This fund will be used to preserve the taxpayers’ investment in the flood protection projects within the mobile home parks and surrounding areas. The funds are a special maintenance account and can only be used for project maintenance within the original scope of approved Measure A projects. This includes the Flood Barrier Wall and improvements performed in Beard Ditch and Hopper Creek for Measure A related projects.

1. Flood protection for the Town’s mobile home parks and surrounding areas; and

2. Hopper Creek and Beard Ditch improvements and restoration for flood protection.

1. Flood Barrier Project for two mobile home parks;

2. Phase I Hydrologic Study of the Hopper and Hinman Creek Watershed;

3. Phase II Hydrologic Study & Design of the Hopper and Hinman Creek Watershed;

4. Hopper Creek Diversion Structure Bank Stabilization;

5. Beard Ditch Bank Repair;

6. Hopper Creek Improvements Project (HOP): HOP 5, HOP 10, Villagio Channel, and Sedimentation Basins.

Biennial Budget Goals and Objectives
Continue to oversee, monitor, and maintain the Floodwall and its related infrastructure system.

Conduct annual training exercise to ensure public works staff and first responders are trained and aware of how to operate the flood barrier.

Conduct annual Floodwall inspection prior to the rainy season to ensure that the wall meets the operational needs as designed.

Utilize fund balance to pay for eligible projects.

Budget Insights
$108,241 is budgeted for the Hydroflush Weirs Program in Fiscal Year 2026/2027. This project should use all remaining fund balance, and the fund will be closed.

Revenues
2023/2024 Actual 2024/2025 Actual 2025/2026 Adopted 2025/2026 Estimated 2026/2027 Proposed 2027/2028 Proposed Interest Income $15,020 $13,675 $3,500 $8,000 $2,000 $0 Measure A $2,064 $0 $0 $0 $0 $0
TOTAL $17,084 $13,675 $3,500 $8,000 $2,000 $0
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Measure A Maintenance Fund
Special Revenue Fund 75 Department 4330
191
Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Facilities/Grounds
Maintenance $0 $0 $20,000 $0 $0 $0
Capital Improvements $54,300 $0 $0 $0 $0 $0
Infrastructure $53,422 $58,506 $250,000 $250,000 $108,241 $0 TOTAL $107,722 $58,506 $270,000 $250,000 $108,241 $0
Capital Projects Detail
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Drainage and Flood Control
Projects
(DF-0018) Hydroflush Weirs
from Finnell to Beard Ditch $53,422 $0 $0 $0 $0 $0
(DF-0019) Repair Fence at
Pump Station $54,300 $0 $0 $0 $0 $0
(DF-0021) Townwide Flood
Management Assessment $0 $0 $100,000 $100,000 $33,241 $0 (DF-0022) Oak Circle Spillway &
Warning System Improvements $0 $0 $75,000 $75,000 $0 $0 (DF-3025) Hydroflush Weirs and
Floodwall Operation Program $0 $58,506 $0 $0 $0 $0
(DF-3026) Hydroflush Weirs and
Floodwall Operation Program $0 $0 $75,000 $75,000 $0 $0 (DF-3027) Hydroflush Weirs &
Floodwall Operation Program $0 $0 $0 $0 $75,000 $0

DRAINAGE AND FLOOD
CONTROL PROJECTS TOTAL $107,722 $58,506 $250,000 $250,000 $108,241 $0 TOTAL $107,722 $58,506 $250,000 $250,000 $108,241 $0

SUMMARY OF FUND BALANCE ACTIVITY

MEASURE A MAINTENANCE FUND
Fund 75 - Department 4330
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028

ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
483,710 $ 393,072 $ 316,572 $ 348,241 $ 106,241 $ -
Total Revenue $ 17,083 $ 13,675 $ 3,500 $ 8,000 $ 2,000 $ - 107,721 $ 58,506 $ 270,000 $ 250,000 $ 108,241 $ -
393,072 $ 348,241 $ 50,072 $ 106,241 $ - $ -
Net Change in Fund Balance (90,638) (44,831) (266,500) (242,000) (106,241) - Powered by OpenGov
192
Department Overview
The Tallent Lane Benefit District was established by Resolution 769 on June 6, 1989. This Benefit District fund was established to provide a funding mechanism to widen Tallent Lane for safety and improved access to at least 16 feet wide. The project costs and easements are to be provided by the property owners abutting Tallent Lane. Unless and until the road is improved to meet current Town standards the road shall remain by General Plan definition a small rural lane.

Biennial Budget Goals and Objectives
None. Fund balance was used and fund closed.

Budget Highlights
Fund balance was utilized in Fiscal Year 2023/2024 and this fund was closed in Fiscal Year 2024/2025.

Revenue and Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Revenues
Interest Income $645 $0 $0 $0 $0 $0
REVENUES TOTAL $645 $0 $0 $0 $0 $0
Expenses $18,796 $181 $0 $0 $0 $0

REVENUES LESS
EXPENSES -$18,151 -$181 $0 $0 $0 $0

SUMMARY OF FUND BALANCE ACTIVITY

TALLENT LANE PRIVATE ROAD BENEFIT DISTRICT FUND
Fund 95 - Department 4305
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028

ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
18,332 $ 181 $ - $ - $ - $ -
Total Revenue $ 645 $ - $ - $ - $ - $ -
Total Expenditures $ 18,796 $ 181 $ - $ - $ - $ -
181 $ - $ - $ - $ - $ -
Net Change in Fund Balance (18,151) (181) - - - -
Powered by OpenGov
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Tallent Lane Private Road Benefit District Fund
Special Revenue Fund 95 Department 4305
193
Department Overview
The Mesa Court Drainage Benefit District was established in June of 1989 via Resolution Number 770 to address drainage problems within the geographic area of Mesa Court. The first phase was completed in Fiscal Year 1999 and was financed by new development in the district.

The last use of fund resources was in Fiscal Year 2005/2006 for drainage improvements ($10,000).

Biennial Budget Goals and Objectives
None. Fund balance was used and fund closed.

Budget Highlights
Fund balance was utilized in Fiscal Year 2023/2024 and this fund was closed in Fiscal Year 2024/2025.

Revenue and Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Revenues
Interest Income $1,680 $0 $0 $0 $0 $0
REVENUES TOTAL $1,680 $0 $0 $0 $0 $0
Expenses $52,295 $504 $0 $0 $0 $0

REVENUES LESS
EXPENSES -$50,615 -$504 $0 $0 $0 $0

SUMMARY OF FUND BALANCE ACTIVITY

MESA COURT DRAINAGE BENEFIT DISTRICT FUND
Fund 96 - Department 4305
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028

ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
51,118 $ 503 $ - $ - $ - $ -
Total Revenue $ 1,680 $ - $ - $ - $ - $ -
Total Expenditures $ 52,295 $ 503 $ - $ - $ - $ -
503 $ - $ - $ - $ - $ -
Net Change in Fund Balance (50,615) (503) - - - -
Powered by OpenGov
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Mesa Court Drainage Benefit District Fund
Special Revenue Fund 96 Department 4305
194
Department Overview
In 2010, the County of Napa approved Resolution No. 2010-72 which created the Napa Valley Tourism Improvement District (NVTID), a benefit assessment district which includes all incorporated jurisdictions including the Town of Yountville and the unincorporated county. The NVTID levies a self-assessment of 2% of gross revenues on short-term (less than 30 days) room rental revenue on all lodging businesses.

The NVTID was initially approved in 2010 for five (5) years and was then extended for an additional ten (10) years in 2015. The assessment revenue must be used for marketing, sales promotions and other tourist serving activities designed to increase tourism and to market the Napa Valley as a tourist, meeting and event destination.

The 2% self-assessment is allocated with 1.5% provided to the Napa Valley Tourism Corporation (NVTC) to administer the valley wide sales and marketing effort and .5% which is allocated to each local jurisdiction for tourism-related expenditures in accordance with the Management Plan in the individual jurisdiction.

The Town collects the 2% NVTID assessment at the same time as it collects the Town’s TOT taxes levied on lodging properties located in the Town. The Town forwards 1.5% to the County of Napa for the regional NVTID distribution and place .5% in the local NVTID-Yountville agency fund administered by the Town of Yountville serving as its fiduciary agent. In accordance with the NVTID Management Plan, the Town in its capacity as tax collector is paid a 1% administrative fee for its cost in collecting and forwarding assessment money and support of the local governing body.

The NVTID-Yountville local governing body is responsible for the development of an annual work plan, budget, approval of expenditures, and appropriate reports to the NVTID, Town of Yountville and County of Napa as may be required. The local governing body consists of four (4) lodging property representatives, one (1) Chamber of Commerce Board of Directors member, one (1) Town of Yountville elected official and the Town Manager or designee.

Biennial Budget Goals and Objectives
Continue to collect and account for the 2% Tourism Improvement Assessment.

Maintain funding for the successful partnerships and marketing programs designed to bring visitors to Yountville in the shoulder season.

Budget Insights
This budget is shown for informational and planning purposes; actual approval of program expenditures are done by the NVTIDYountville local governing body.

The Town of Yountville serves as the NVTID-Yountville’s fiduciary entity.

Revenues
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Tourism Assessment -
County $1,100,710 $1,041,770 $1,083,557 $1,083,557 $1,105,228 $1,127,333 Tourism AssessmentLocal $371,862 $351,949 $366,067 $366,067 $373,388 $380,856 Tourism AssessmentAdmin $14,874 $14,078 $14,643 $14,643 $14,936 $15,234 Interest Income $17,548 $18,610 $4,000 $9,842 $10,000 $10,000 TOTAL $1,504,993 $1,426,407 $1,468,267 $1,474,109 $1,503,552 $1,533,423 Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Tourism Improvement District Assessment Fund
Special Revenue Fund 22 Department 1015
195
Expenditures and Transfers
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Other Agencies $1,100,709 $1,041,770 $1,083,557 $1,083,557 $1,105,228 $1,127,333 Other Community
Support $372,500 $428,431 $350,000 $410,500 $350,000 $350,000 Interfund Transfer $14,963 $14,078 $14,643 $14,643 $14,936 $15,234 TOTAL $1,488,172 $1,484,279 $1,448,200 $1,508,700 $1,470,164 $1,492,567

SUMMARY OF FUND BALANCE ACTIVITY

TOURISM IMPROVEMENT DISTRICT ASSESSMENT FUND
Fund 22 - Department 1015
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028

ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
518,631 $ 535,453 $ 470,019 $ 477,582 $ 442,990 $ 476,378 Total Revenues $ 1,504,994 $ 1,426,408 $ 1,468,267 $ 1,474,109 $ 1,503,552 $ 1,533,423 Total Expenditures $ 1,473,209 $ 1,470,201 $ 1,433,557 $ 1,494,057 $ 1,455,228 $ 1,477,333 Total Transfers IN(OUT) $ (14,963) $ (14,078) $ (14,643) $ (14,643) $ (14,936) $ (15,234) ENDING FUND BALANCE $ 535,453 $ 477,582 $ 490,085 $ 442,990 $ 476,378 $ 517,234 Net Change in Fund Balance 16,822 (57,871) 20,066 (34,592) 33,388 40,856 Powered by OpenGov
196
Department Overview
In October 2017 the Yountville Finance Authority issued 2017 Lease Revenue Bonds in the amount of $8,500,000 to refund the 2008 Lease Revenue Bonds. This refunding allowed the Town to take advantage of a more favorable interest rate environment than at original issue.

The structure of the new bonds mirrors that of the 2008 Bonds, which involves the Town leasing the community center site to the Authority and leasing the complete facility back for the Town’s use. The term for the 2017 Lease Revenue Bonds is 21 years, and over the course of this term, $1,630,628 will be saved because of this refunding.

The original bonds were issued to fund the construction of the Yountville Town Center Project, which consisted of the construction of a 7,500-square-foot Community Center and Library Building, the remodeling of the existing Community Hall, the construction of a new sheriff’s substation, and the construction and landscaping of a new 7,000-square foot Town Square. Total construction budget for the project was $11,197,600 and it was completed and opened for public use in November of 2009.

Biennial Budget Goals and Objectives
Make timely annual debt service payments for a total of $542,169 in Fiscal Year 2026/2027, and $539,691 in Fiscal Year 2027/2028.

Budget Insights
Transfer in from General Fund (01) in the amount of $540,000 in Fiscal Year 2026/2027 and $535,000 in Fiscal Year 2027/2028 to cover principal, interest and fiscal agent fees.

Revenue and Transfers
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Interest Income $10,274 $11,821 $1,000 $10,000 $1,000 $500 Interfund
Transfer $545,000 $540,000 $515,000 $515,000 $540,000 $535,000 TOTAL $555,274 $551,821 $516,000 $525,000 $541,000 $535,500 Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Bank & Fiscal Agent
Fees $1,650 $1,650 $1,650 $1,650 $1,650 $1,650
Principal $315,000 $330,000 $350,000 $350,000 $360,000 $365,000 Interest $227,644 $211,519 $194,518 $194,518 $182,169 $174,691 TOTAL $544,294 $543,169 $546,168 $546,168 $543,819 $541,341 Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 2017 Lease Revenue Bond Debt Service Fund 54
- Community Center Project
Fund 54 Department 7000
197

SUMMARY OF FUND BALANCE ACTIVITY
2017 LEASE REVENUE BOND DEBT SERVICE FUND - COMMUNITY CENTER Fund 54 - Department 7000
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028

ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
15,536 $ 26,517 $ 33,649 $ 35,169 $ 14,001 $ 11,182
$ 555,274 $ 551,821 $ 516,000 $ 525,000 $ 541,000 $ 535,500 $ 544,293 $ 543,169 $ 546,168 $ 546,168 $ 543,819 $ 541,341 Total Revenue
Total Expenditures
ENDING FUND BALANCE $ 26,517 $ 35,169 $ 3,481 $ 14,001 $ 11,182 $ 5,342 Net Change in Fund Balance 10,981 8,652 (30,168) (21,168) (2,819) (5,841) Powered by OpenGov
198
Department Overview
In June 2020, the Yountville Finance Authority entered into a Direct Placement Financing with Westamerica Bank in the amount of $2,303,000 to refund the remaining principal balance of the 2013 Lease Revenue Bonds. The original bonds were issued to fund a seismic retrofit for the historic Town Hall building and the reconstruction of streets and replacement of sewers on Madison & Yount Streets. The result of the refunding was approximately $51,000 of savings in interest costs over the remaining life of the bonds.

In 2012 the Town completed a feasibility study related to the structural strengthening of the 1930’s era unreinforced Town Hall building which is seismically unsafe.

The feasibility study found a great likelihood of significant damage to the building in the event of a moderate earthquake that would result in disruption of vital public services and the Town’s ability to respond and rebuild after an incident. Town Hall was built in 1920 as an elementary school. In 1977 a new Yountville Elementary School was constructed because the existing building did not meet building code requirements for schools. Town staff then moved from Community Hall into the old school building, which became Town Hall. The bond proceeds also funded reconstruction of Madison Street from Washington to Yount, and Yount Street from Hopper Creek to Monroe along with replacement of the sewer lateral.

The Town is obligated to pay the debt from existing General Fund revenue sources and will budget an annual transfer from the General Fund each year to pay principal and interest payments as they come due. Principal and interest payments for the portion of the sewer line replacement will be funded with a transfer from the Wastewater Capital Fund (64).

Biennial Budget Goals and Objectives
Make timely annual debt service payment for a total of $353,777 in Fiscal Year 2026/2027. This will be the final payment on this Lease Revenue Bond which matures in June 2027.

Budget Insights
General Fund will transfer $310,000 into this fund in Fiscal Year 2026/2027.

Wastewater Capital Fund (64) will transfer $30,158 into this fund in Fiscal Year 2026/2027 to cover its debt portion related to the sewer lateral replacement component of the project.

Revenue & Transfers
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Interest Income $10,389 $11,643 $1,000 $8,000 $1,000 $0 Interfund Transfer- From
General Fund $20,000 $315,000 $290,000 $290,000 $310,000 $0 Interfund Transfer - WW Utility
Capital $30,043 $30,088 $29,697 $29,697 $30,158 $0
TOTAL $60,432 $356,731 $320,697 $327,697 $341,158 $0
Expenditures and Transfers
2023/2024 Actual 2024/2025 Actual 2025/2026 Adopted 2025/2026 Estimated 2026/2027 Proposed 2027/2028 Proposed Principal $330,000 $336,000 $337,000 $337,000 $348,000 $0 Interest $22,427 $16,949 $11,370 $11,370 $5,777 $0
TOTAL $352,427 $352,949 $348,370 $348,370 $353,777 $0
Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 2020 Direct Placement Financing Debt Service
Fund - Town Hall & Madison/Yount Projects
Fund 55 Department 7000
199

SUMMARY OF FUND BALANCE ACTIVITY
2020 DIRECT PLACEMENT FINANICNG DEBT SERVICE FUND - TOWN HALL & MADISON/YOUNT Fund 55 - Department 7000
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028

ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
321,597 $ 29,602 $ 30,442 $ 33,385 $ 5,712 $ 93
Total Revenue $ 60,432 $ 356,731 $ 320,697 $ 320,697 $ 348,158 $ - Total Expenditures $ 352,427 $ 352,948 $ 348,370 $ 348,370 $ 353,777 $ - ENDING FUND BALANCE $ 29,602 $ 33,385 $ 2,769 $ 5,712 $ 93 $ 93 Net Change in Fund Balance (291,995) 3,783 (27,673) (27,673) (5,619) - Powered by OpenGov
200
Department Overview
Impact Fees on new residential and commercial developments, conversions, and expansions, were established in June 2005 by Ordinance 362-05 and Municipal Code Section 3.40. Collected fees are accounted for in these funds then transferred to the Capital Projects Fund (50) to support applicable projects when they occur.

The Town is nearing build-out of the community. As such, impact fees will not be a significant revenue source going forward to assist in funding the construction and maintenance of the Town’s infrastructure.

The Impact Fee Funds are as follows:

Civic Facilities Impact Fee Fund (41)
Drainage & Flood Control Impact Fee Fund (42)
Parks & Recreation Impact Fee Fund (43)
Traffic Facilities Impact Fee Fund (45)
Utility Undergrounding Impact Fee Fund (46)
Community Projects Impact Fee (47)
Biennial Budget Goals and Objectives
Collect and allocate Impact Fees from applicable projects during the building permit issuance process.

Budget Insights
The current practice is to not budget impact fees as development is limited in number, potential projects are often unknown, and timing is hard to predict.

Civic Facilities Impact Fee Fund 41
The Civic Facilities Impact Fee Fund (Fund 41) was established to account for impact fees collected for existing and planned civic facilities projects and infrastructure. Collections of this fee are to be allocated to the fund that finances approved civic facilities projects. $ 0 $ 0 $ 0 $ 0 $ 0 $ 0
617 57 0 1,204 0 0
-617 -57 0 -1,204 0 0
0 0 0 0 0 0
$ 0 $ 0 $ 0 $ 0 $ 0 $ 0
Revenues
(3701) Impact Fees
(3799) Allocate Impact Fees
Expenses
Revenues Less Expenses
2023/2024 Actual 2024/2025 Actual 2025/2026 Adopted 2025/2026 Estimated 2026/2027 Proposed 2027/2028 Proposed Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Impact Fee Funds
Funds 41 - 47
201
Drainage & Flood Control Impact Fee Fund 42
The Drainage & Flood Control Impact Fee Fund (Fund 42) was established to account for impact fees collected for planned drainage and flood control projects and infrastructure. Collections of this fee are to be allocated to the fund that finances approved drainage and flood control projects.
$ 0 $ 0 $ 0 $ 0 $ 0 $ 0
207 19 0 384 0 0
-207 -19 0 -384 0 0
0 0 0 0 0 0
$ 0 $ 0 $ 0 $ 0 $ 0 $ 0
Revenues
(3701) Impact Fees
(3799) Allocate Impact Fees
Expenses
Revenues Less Expenses
2023/2024 Actual 2024/2025 Actual 2025/2026 Adopted 2025/2026 Estimated 2026/2027 Proposed 2027/2028 Proposed Parks & Recreation Impact Fee Fund 43
The Parks & Recreation Impact Fee Fund (Fund 43) was established to account for impact fees collected for existing and planned park and recreation facilities, projects and infrastructure. Collections of this fee are to be allocated to the fund that finances approved parks and recreation projects.
$ 0 $ 0 $ 0 $ 0 $ 0 $ 0
572 53 0 787 0 0
-572 -53 0 -787 0 0
0 0 0 0 0 0
$ 0 $ 0 $ 0 $ 0 $ 0 $ 0
Revenues
(3701) Impact Fees
(3799) Allocate Impact Fees
Expenses
Revenues Less Expenses
2023/2024 Actual 2024/2025 Actual 2025/2026 Adopted 2025/2026 Estimated 2026/2027 Proposed 2027/2028 Proposed Traffic Facilities Impact Fee Fund 45
The Traffic Facilities Impact Fee Fund (Fund 45) was established to account for impact fees collected for existing and planned traffic facilities, projects and infrastructure. Collections of this fee are to be allocated to the fund that finances approved traffic facilities projects. $ 0 $ 0 $ 0 $ 0 $ 0 $ 0
2,384 221 0 4,654 0 0
-2,384 -220 0 -4,654 0 0
0 0 0 0 0 0
$ 0 $ 0 $ 0 $ 0 $ 0 $ 0
Revenues
(3701) Impact Fees
(3799) Allocate Impact Fees
Expenses
Revenues Less Expenses
2023/2024 Actual 2024/2025 Actual 2025/2026 Adopted 2025/2026 Estimated 2026/2027 Proposed 2027/2028 Proposed 202
Utility Undergrounding Impact Fee Fund 46
The Utility Undergrounding Impact Fee (Fund 46) was established to pay for the undergrounding of existing overhead utilities along primary streets. Proceeds of each fee collected are to be allocated to the fund that finances approved utility undergrounding projects.

In Fiscal Year 2026/2027, the available balance within this fund will be transferred into Capital Projects Fund 50 to be used for Utility Undergrounding Project ST-0029.
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Revenues
Interest Income $3,705 $4,596 $1,500 $4,000 $200 $100
Impact Fees $113 $10 $0 $109,992 $0 $0
REVENUES TOTAL $3,818 $4,607 $1,500 $113,992 $200 $100
Expenses $0 $22,701 $0 $0 $212,000 $0

REVENUES LESS
EXPENSES $3,818 -$18,094 $1,500 $113,992 -$211,800 $100

SUMMARY OF FUND BALANCE ACTIVITY

UTILITY UNDERGROUND IMPACT FEE FUND
Fund 46
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028

ACTUAL ACTUAL ADOPTED ESTIMATED PROPOSED PROPOSED
113,578 $ 117,396 $ 73,896 $ 99,302 $ 213,294 $ 1,494
3,818 $ 4,607 $ 1,500 $ 113,992 $ 200 $ 100

- $ (22,701) $ - $ - $ (212,000) $ -
ENDING FUND BALANCE $ 117,396 $ 99,302 $ 75,396 $ 213,294 $ 1,494 $ 1,594 Net Change in Fund Balance $ 3,818 $ (18,094) $ 1,500 $ 113,992 $ (211,800) $ 100 Community Projects Impact Fee Fund 47
The Community Projects Impact Fee (Fund 47) was established to replace the Public Safety Impact Fee. Collections of this fee are to be allocated to the fund that finances applicable community projects. $ 0 $ 0 $ 0 $ 0 $ 0 $ 0
1,218 113 0 2,377 0 0
-1,218 -112 0 -2,377 0 0
0 0 0 0 0 0
$ 0 $ 0 $ 0 $ 0 $ 0 $ 0
Revenues
(3701) Impact Fees
(3799) Allocate Impact Fees
Expenses
Revenues Less Expenses
Collapse All 2023/2024 Actual 2024/2025 Actual 2025/2026 Adopted 2025/2026 Estimated 2026/2027 Proposed 2027/2028 Proposed Powered by OpenGov
203
Department Overview
The Capital Projects Fund, managed by Public Works Administration, is used to account for large-scale capital expenditures costing over $10,000 identified in the Town’s rolling Five Year Capital Improvement Program (CIP). This fund is supported through annual contributions from the General Fund, grants, and contributions from other agencies.

Biennial Budget Goals and Objectives
Complete the design and construction the Capital Improvement Projects as listed in the Capital Projects Detail below.

Evaluate future Capital Improvement Projects intended to meet Town Council's goals and objectives.

Capital Projects Impact on Operating Fund
CF-0022 Community Center Enhancements project may have ongoing impacts for the General Fund, such as, staff time spent on routine maintenance. These expenditures would be reflected in the General Fund Government Buildings Department 01-4325 in the form of applicable salaries and benefits and necessary maintenance supplies.

CF-0046 Yountville Commons will continue to require additional staff time spent on the Town Councils goals for the Yountville Commons property. This is reflected in the General Fund Government Buildings Department 01-4325.

Budget Insights
$3,050,000 in Unallocated Fund Balance was transferred into Capital Projects Fund 50 in Fiscal Year 2025/2026 to support proposed Yountville Commons projects. $225,000 of this amount was allocated to a separate Commons Enhancements Project (CF-0055) for restroom and other improvements to existing facilities.

A summary of the Capital Improvement Program for Fiscal Years 2026/2027 & 2027/2028 and the Town's Five-Year Capital Improvement Program (CIP) can be found in the last section of the budget document or by clicking on this link.

Details of the Town’s Five-Year CIP can be viewed by clicking this link to the Town’s website Public Works Department page.

Revenue & Transfers In
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Interest Income $102,445 $99,915 $15,000 $60,000 $40,000 $20,000 Investment Market Adjustment $10,916 $8,956 $0 $0 $0 $0 Other State Revenues $0 $201,100 $75,000 $0 $75,000 $0
Federal Grant $0 $0 $0 $0 $250,000 $0
Developer Contribution In Lieu $0 $0 $0 $125,000 $0 $0
Allocate Impact Fees $4,998 $462 $0 $9,406 $0 $0
Miscellaneous Revenue $0 $5,900 $0 $75,000 $0 $0
Refunds & Reimbursements $15 $0 $0 $0 $0 $0
Interfund Transfer - Utility
Underground Impact Fee $0 $22,701 $0 $0 $212,000 $0
Interfund Transfer - Fleet, Tools,
Equipment Repair &
Replacement
$600,000 $0 $0 $0 $0 $0
Interfund Transfer $7,530,075 $2,125,000 $600,000 $3,650,000 $150,000 $150,000 Interfund Transfer - Rev Stabl
Rsv $900,000 $0 $0 $0 $0 $0
Interfund Transfer - UVDS
Franchise Fees $0 $0 $500,000 $500,000 $175,000 $175,000 Interfund Transfer - Disability
Access Fee SB 1186 $1,905 $1,673 $1,900 $1,900 $2,000 $2,000 Interfund Transfer - Measure S
Affrdbl Hsng $3,019,925 $0 $0 $0 $0 $0
TOTAL $12,170,279 $2,465,707 $1,191,900 $4,421,306 $904,000 $347,000 Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Capital Projects Fund
Fund 50 Department 6000
204
Expenditures & Transfers Out
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Designated Contingency $0 $0 $10,000 $10,000 $10,000 $10,000 Capital Improvements $5,929 $0 $0 $0 $0 $0
Buildings & Structures $11,539,741 $1,384,676 $204,000 $1,109,713 $3,179,000 $0 Infrastructure $496,260 $500,224 $1,607,000 $1,827,412 $976,104 $459,000 Machinery & Equipment >$10k $52,610 $0 $400,000 $400,000 $10,000 $0 Interfund TransferMeasure T $0 $0 $0 $135,644 $0 $0
TOTAL $12,094,540 $1,884,900 $2,221,000 $3,482,769 $4,175,104 $469,000 Capital Projects by Category
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Civic Facilities Projects $11,542,612 $1,320,007 $629,000 $1,784,713 $3,179,000 $0 Community Projects $229,835 $166,342 $884,000 $634,000 $484,000 $234,000 Drainage and Flood Control
Projects $1,313 $21,260 $23,000 $23,000 $0 $75,000
Major Maintenance $0 $0 $0 $0 $60,000 $0
Parks and Recreation Projects $291,664 $161,198 $0 $0 $0 $0 Streets and Transportation
Projects $29,116 $216,091 $675,000 $895,412 $230,000 $150,000 Utility Undergrounding $0 $0 $0 $0 $212,104 $0
Transfers and Other
Expenditures $0 $0 $10,000 $0 $10,000 $10,000
TOTAL $12,094,540 $1,884,898 $2,221,000 $3,337,125 $4,175,104 $469,000 Capital Projects Detail
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Civic Facilities Projects
(CF-0022) Community Center
Enhancements $90,121 $68,990 $104,000 $325,552 $179,000 $0 (CF-0043) Town Hall
Landscaping & Access $14,821 $72,852 $0 $0 $0 $0
(CF-0046) Yountville Commons $11,437,670 $1,178,165 $100,000 $1,034,161 $2,775,000 $0 (CF-0050) Vineyard Park Repair
and Maintenance $0 $0 $225,000 $225,000 $0 $0
(CF-0051) North Park Facilities
Enhancements $0 $0 $75,000 $75,000 $0 $0
(CF-0052) Interior Paint of
Schmitt Hall $0 $0 $75,000 $75,000 $0 $0
(CF-0053) Painting of Floor at
Schmitt Hall $0 $0 $50,000 $50,000 $0 $0
(CF-0055) Commons
Enhancement Projects $0 $0 $0 $0 $225,000 $0

CIVIC FACILITIES PROJECTS
TOTAL $11,542,612 $1,320,007 $629,000 $1,784,713 $3,179,000 $0 Community Projects
(CP-0007) GIS Mapping
Improvements $5,929 $0 $0 $0 $0 $0
(CP-0018) Forrester Park/Three
Weirs Park ADA Improvements $64,043 $13,450 $0 $0 $0 $0 (CP-0028) Installation of EV
Charging stations and Fleet $119,733 $60,624 $0 $0 $0 $0 205
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
(CP-0029) LATA Broadband
Development Feasibility Study $28,907 $63,693 $0 $0 $0 $0 (CP-0033) Virtual Power Nodes $0 $0 $350,000 $100,000 $200,000 $0 (CP-0035) Workable 3 Bin Waste
Sorting $0 $0 $200,000 $200,000 $0 $0
(CP-0037) YountFill Water
Stations $0 $0 $200,000 $200,000 $0 $0
(CP-2024) ADA Accessibility
Improvements $11,223 $0 $0 $0 $0 $0
(CP-2025) ADA Accessibility
Improvements $0 $28,575 $0 $0 $0 $0
(CP-2026) ADA Accessibility
Improvements Program $0 $0 $134,000 $134,000 $0 $0
(CP-2027) ADA Accessibility
Improvements Program $0 $0 $0 $0 $134,000 $0
(CP-0038) EV Chargers $0 $0 $0 $0 $100,000 $100,000
(CP-0039) Facilities
Management Plan $0 $0 $0 $0 $50,000 $0
(CP-2028) ADA Accessibility
Improvements Program $0 $0 $0 $0 $0 $134,000
COMMUNITY PROJECTS TOTAL $229,835 $166,342 $884,000 $634,000 $484,000 $234,000 Drainage and Flood Control
Projects
(DF-2024) Townwide Drainage
and Erosion Program $1,313 $0 $0 $0 $0 $0
(DF-2025) Townwide Drainage
and Erosion Program $0 $21,260 $0 $0 $0 $0
(DF-2026) Townwide Drainage
and Erosion Program $0 $0 $23,000 $23,000 $0 $0
(DF-3028) Hydroflush Weirs and
Floodwall Operation Program $0 $0 $0 $0 $0 $75,000

DRAINAGE AND FLOOD
CONTROL PROJECTS TOTAL $1,313 $21,260 $23,000 $23,000 $0 $75,000 Major Maintenance
(MM-2701) Update Security
Cameras at Corpyard $0 $0 $0 $0 $10,000 $0
(MM-2708) Change Streetlights
to LED $0 $0 $0 $0 $50,000 $0
MAJOR MAINTENANCE TOTAL $0 $0 $0 $0 $60,000 $0
Parks and Recreation Projects
(PK-0032) Vineyard Park
Enhancement Project $51,809 $0 $0 $0 $0 $0
(PK-0033) Shade Structure at
North Park $11,950 $137,520 $0 $0 $0 $0
(PK-0036) Replace Forrester
Park Play Surface $0 $4,113 $0 $0 $0 $0
(PK-0035) Replace Tot Lot Play
Surface $10,000 $0 $0 $0 $0 $0
(PK-0037) Replace Play Surface
at Yountville Community Park $109,671 $3,691 $0 $0 $0 $0 (PK-0038) Big Belly Trash Cans $108,234 $4,174 $0 $0 $0 $0 (PK-0039) Veterans Park
Bathroom Awning $0 $11,700 $0 $0 $0 $0

PARKS AND RECREATION
PROJECTS TOTAL $291,664 $161,198 $0 $0 $0 $0
Streets and Transportation
Projects
(ST-0004) Surveys and
Monuments $18,500 $19,414 $25,000 $25,000 $30,000 $25,000 (ST-0027) Washington Street
South Parking Lot $0 $0 $300,000 $366,579 $0 $0
(ST-0029) Utility Undergrounding
Engineering & Design $0 $22,701 $0 $0 $0 $0
(ST-0034) New Path Southern
Loop Design $0 $0 $125,000 $0 $75,000 $0
206
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
(ST-0035) Mobility Plan &
Wayfinding $0 $159,947 $200,000 $353,833 $100,000 $100,000 (ST-4024) Traffic Calming
Program $10,616 $0 $0 $0 $0 $0
(ST-4025) Traffic Calming
Program $0 $14,029 $0 $0 $0 $0
(ST-4026) Traffic Calming
Program $0 $0 $25,000 $25,000 $0 $25,000
(ST-0039) YV Crossroad
Pedestrian and Bicycle
Improvements
$0 $0 $0 $125,000 $0 $0
(ST-4027) Traffic Calming
Program $0 $0 $0 $0 $25,000 $0

STREETS AND

TRANSPORTATION PROJECTS
TOTAL
$29,116 $216,091 $675,000 $895,412 $230,000 $150,000
Utility Undergrounding $0 $0 $0 $0 $212,104 $0
Transfers and Other
Expenditures
(DC-0001) Designated
Contingency $0 $0 $10,000 $0 $10,000 $10,000

TRANSFERS AND OTHER
EXPENDITURES TOTAL $0 $0 $10,000 $0 $10,000 $10,000
TOTAL $12,094,540 $1,884,898 $2,221,000 $3,337,125 $4,175,104 $469,000

SUMMARY OF FUND BALANCE ACTIVITY

CAPITAL PROJECTS FUND SUMMARY
Fund 50 - Department 6000
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028
Fund 50 ACTUAL ACTUAL BUDGET ESTIMATED PROPOSED PROPOSED BEGINNING FUND BALANCE $ 1,827,921 $ 1,903,659 $ 1,049,681 $ 2,484,468 $ 3,423,005 $ 151,901 Total Revenue & Financing Sources $ 113,375 $ 315,870 $ 90,000 $ 185,000 $ 365,000 $ 20,000 $ 12,094,540 $ 1,884,898 $ 2,221,000 $ 3,347,125 $ 4,175,104 $ 469,000 $ 12,056,903 $ 2,149,837 $ 1,101,900 $ 4,100,662 $ 539,000 $ 327,000 $ 1,903,659 $ 2,484,468 $ 20,581 $ 3,423,005 $ 151,901 $ 29,901 Total Expenditures
Total Net Transfers In (Out)

ENDING FUND BALANCE
Net Change in Fund Balance 75,738 580,809 (1,029,100) 938,537 (3,271,104) (122,000) Powered by OpenGov
207
Department Overview
The Facilities Repair and Replacement Fund was established in Fiscal Year 2016/2017. The purpose of the fund is to allocate funding, develop a strategic facility plan, and build a reserve fund to cover current and future facility repair and replacement needs.

A strategic facility plan is similar to a capital improvement program encompassing the Town’s owned and/or leased buildings to determine and prioritize each facility’s maintenance needs to ensure that Town Facilities are, and will be, properly maintained. A facilities replacement matrix is prepared to identify scope of work, cost estimates, and schedules for a list of maintenance/replacement projects for all of the Town’s facilities. Capital facilities maintenance projects generally consist of system & component replacement and/or upgrades not just simply maintenance.

Examples of typical facilities maintenance projects for these funds could be replacement or upgrade of building roofing systems, solar/electrical systems, flooring components, HVAC system replacement or other similar projects. These projects will be programmed into the Five-Year CIP and approved by the Town Council as part of the annual budget process.

Biennial Budget Goals and Objectives
Complete the capital facilities maintenance projects as listed in the Capital Projects Detail below.

Evaluate future Capital Improvement Projects intended to meet Town Council's goals and objectives.

Budget Insights
Fiscal Year 2026/2027 projects focus on Town Community Center Gym Maintenance and Improvements, and Community Center/Town Hall Asphalt Maintenance and Repair.

Fiscal Year 2027/2028 projects focus on Community Center/ and Town Hall Parking and Facility Repair.

Revenue & Transfers
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Interest Income $51,835 $53,833 $10,000 $30,000 $20,000 $20,000 Interfund Transfer $350,000 $50,000 $0 $0 $0 $0
Transfer Allocated Facilities
Costs $0 $0 $0 $0 $54,657 $104,756
TOTAL $401,835 $103,833 $10,000 $30,000 $74,657 $124,756 Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Buildings & Structures $141,085 $104,186 $375,000 $336,241 $460,000 $300,000 Interfund Transfer - Capital
Project $0 $0 $0 $75,000 $0 $0
TOTAL $141,085 $104,186 $375,000 $411,241 $460,000 $300,000 Capital Projects Detail
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Civic Facilities Projects
(CF-0032) Exterior Painting of
TH $59,200 $0 $0 $0 $0 $0
(CF-0033) Community
Center/Hall HVAC Analysis $0 $33,000 $0 $0 $0 $0
(CF-0035) Replace Community
Center/Hall & Post Office Gutters $0 $28,700 $0 $0 $0 $0 Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Facilities Repair & Replacement Fund
Fund 81 Department 6000
208
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
(CF-0036) CC Geothermal
Repairs $19,753 $0 $0 $0 $0 $0
(CF-0037) Roof Repair
Community Park Restroom $12,000 $0 $0 $0 $0 $0
(CF-0038) Sheriff Office Interior
Maintenance & Repairs $12,782 $0 $0 $0 $0 $0
(CF-0040) Comm Center & Town
Hall Solar Panel Repair &
Replacement
$0 $0 $150,000 $75,000 $0 $0
(CF-0041) Community Center &
Corpyard Asphalt Repairs &
Solar Parking
$0 $0 $175,000 $175,000 $150,000 $0
(CF-0044) Bus Stop
Replacement $6,750 $0 $0 $0 $0 $0
(CF-0045) Replace Basketball
Hoops Community Center $0 $0 $0 $36,241 $0 $0
(CF-0047) Gym Floor
Maintenance Coating $0 $13,300 $0 $0 $0 $0
(CF-2025) Town Facilities
Backflow Maintenance and
Repair Program
$0 $29,186 $0 $0 $0 $0
(CF-2026) Town Facilities
Backflow Maintenance and
Repair Program
$0 $0 $50,000 $50,000 $0 $0
(CF-2027) Town Facilites
Backflow Maintenance and
Repair
$0 $0 $0 $0 $20,000 $0
(MM-2702) HVAC Assessment
Town Facilities $0 $0 $0 $0 $75,000 $0
(MM-2703) LED Light Fixtures -
All Facilities $0 $0 $0 $0 $25,000 $0
(MM-2704) Woodshop/Sign
Shop at Corpyard Build
Enclosed Area
$0 $0 $0 $0 $50,000 $0
(MM-2705) Paint and Stain
Sheriff's Office and Post Office
Exterior Building
$0 $0 $0 $0 $75,000 $0
(MM-2707) Community Center
Gym Floor Maintenance Coating $0 $0 $0 $0 $65,000 $0
(CF-2028) Town Facilities
Backflow Maintenance and
Repair
$0 $0 $0 $0 $0 $20,000
(MM-2801) Town Hall Parking
and Facility Repairs $0 $0 $0 $0 $0 $50,000
(MM-2802) Community Center
Parking and Facility Repairs $0 $0 $0 $0 $0 $100,000
(MM-2803) Post Office and
Sheriff Office Vinyl Tile
Replacement
$0 $0 $0 $0 $0 $55,000
(MM-2806) Stain Wood at
Community Center $0 $0 $0 $0 $0 $75,000

CIVIC FACILITIES PROJECTS
TOTAL $110,485 $104,186 $375,000 $336,241 $460,000 $300,000 Community Projects
(CP-0024) Community Center
Restrooms Counter
Replacement
$30,600 $0 $0 $0 $0 $0
COMMUNITY PROJECTS TOTAL $30,600 $0 $0 $0 $0 $0
TOTAL $141,085 $104,186 $375,000 $336,241 $460,000 $300,000 209

SUMMARY OF FUND BALANCE ACTIVITY

FACILITIES REPAIR & REPLACEMENT SUMMARY
Fund 81 - Department 6000
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028

ACTUAL ACTUAL BUDGET ESTIMATED PROPOSED PROPOSED
1,378,613 $ 997,372 $ 612,028
30,000 $ 20,000 $ 20,000
Total Expenditures $ 141,085 $ 104,186 $ 375,000 $ 336,241 $ 460,000 $ 300,000 Total Net Transfers In (Out) $ 350,000 $ 50,000 $ - $ (75,000) $ 54,656 $ 104,756 ENDING FUND BALANCE $ 1,378,966 $ 1,378,613 $ 852,266 $ 997,372 $ 612,028 $ 436,784 Net Change in Fund Balance 260,750 (353) (365,000) (381,241) (385,344) (175,244) Powered by OpenGov
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Department Overview
A sound fleet, tools, and equipment replacement and repair plan will ensure that the Town’s necessary vehicles and equipment are properly maintained and replaced in an appropriate timeframe. This fund, established in Fiscal Year 2016/2017, receives a Town Council approved discretionary contribution from the General Fund when resources allow. A Fleet, Tools, and Equipment Repair and Replacement Matrix will identify cost estimates and replacement schedules for the Town’s Fleet. Replacement and significant repair will be programmed into the Five-Year CIP and approved by the Council as a part of the annual budgeting process.

Biennial Budget Goals and Objectives
Continue to provide the necessary vehicles and equipment to Town departments by ensuring appropriate vehicle availability, expedient repairs, aggressive preventative maintenance procedures, and cost productive practices.

Budget Highlights
The Town is planning on replacing its backhoe in Fiscal Year 2026/2027.

The Town is planning on replacing one of its Public Works trucks in Fiscal Year 2026/2027.

Revenue & Transfers In
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Interest Income $41,413 $26,943 $10,000 $10,000 $10,000 $5,000 Interfund Transfer $200,000 $100,000 $0 $0 $0 $0
Transfer Allocated Fleet
Costs $0 $0 $0 $0 $40,646 $52,517
TOTAL $241,413 $126,943 $10,000 $10,000 $50,646 $57,517 Expenditures
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Machinery & Equipment
>$10k $103,507 $225,439 $150,000 $150,000 $250,000 $80,000 Interfund Transfer - Capital
Project $600,000 $0 $0 $0 $0 $0
TOTAL $703,507 $225,439 $150,000 $150,000 $250,000 $80,000 Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Fleet, Tools, and Equipment Repair &
Replacement Fund
Fund 82 Department 6000
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Capital Projects Detail
2023/2024
Actual
2024/2025
Actual
2025/2026
Adopted
2025/2026
Estimated
2026/2027
Proposed
2027/2028
Proposed
Community Projects $38,413 $99,952 $0 $0 $0 $0
Parks and Recreation Projects
(PK-0028) Replace 2003
Chevrolet 2500HD $60,000 $0 $0 $0 $0 $0
(PK-0029) Replace 2013
Chevrolet Silverado 1500 $3,361 $0 $0 $0 $0 $0

PARKS AND RECREATION
PROJECTS TOTAL $63,361 $0 $0 $0 $0 $0
Streets and Transportation
Projects
(ST-0025) Replacement
Municipal Operations Truck $1,733 $0 $0 $0 $0 $0
(ST-0030) Replace Bucket Truck $0 $125,487 $0 $0 $0 $0
(ST-0031) Replace 2013 Pickup
Truck $0 $0 $100,000 $100,000 $0 $0
(ST-0037) EV Lawn Mower $0 $0 $50,000 $50,000 $0 $0
(ST-0040) Replace 2005
Backhoe $0 $0 $0 $0 $250,000 $0
(ST-0042) Replace 2013
Chevrolet Silverado 2500 $0 $0 $0 $0 $0 $80,000

STREETS AND

TRANSPORTATION PROJECTS
TOTAL
$1,733 $125,487 $150,000 $150,000 $250,000 $80,000
TOTAL $103,507 $225,439 $150,000 $150,000 $250,000 $80,000

SUMMARY OF FUND BALANCE ACTIVITY

FLEET, TOOLS, AND EQUIPMENT REPAIR & REPLACEMENT
Fund 82 - Department 6000
2023/2024 2024/2025 2025/2026 2026/2027 2027/2028

ACTUAL ACTUAL BUDGET ESTIMATED PROPOSED PROPOSED
775,656 $ 668,904 $ 677,160 $ 537,160 $ 337,806
26,943 $ 10,000 $ 10,000 $ 10,000 $ 5,000
Total Expenditures $ 103,507 $ 225,439 $ 150,000 $ 150,000 $ 250,000 $ 80,000 Total Net Transfers In (Out) $ (400,000) $ 100,000 $ - $ - $ 40,646 $ 52,517 ENDING FUND BALANCE $ 775,656 $ 677,160 $ 528,904 $ 537,160 $ 337,806 $ 315,323 Net Change in Fund Balance (462,094) (98,496) (140,000) (140,000) (199,354) (22,483) 212
Fleet Replacement Schedule
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Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Capital Improvements Program
Fiscal Year 2026/2027
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Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Capital Improvements Program
Capital Project 5-Year Plan
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The following is a list of terms that are used within the budget document and a brief description of their meaning.

Account: A record of additions, deletions, and balances of individual assets, liabilities, equity, revenues, and expenses.

Accounting System: The set of records and procedures that are used to record, classify, and report information of the financial status and operations of an entity.

Adopted Budget: The Town Council approved annual budget establishing the legal authority of the expenditure of funds as set forth in the adopting Council budget resolution.

Annual Comprehensive Financial Report: An annual government financial statement that provides a thorough and detailed presentation of the government’s financial condition.

Appropriation: Money set aside by the Town Council for a specific purpose. Provides designated spending authority to the Town Manager to approve or oversee approval of the appropriated expenditures.

Audit: An annual examination and evaluation of the Town’s accounting system performed by an independent Certified Public Accountant (CPA) to ensure conformity with generally accepted accounting principles. In conjunction with performing an audit, independent auditors normally issue a Management Letter stating the adequacy of the Town’s internal controls as well as recommending improvements to the Town’s financial management practices.

Balanced Budget: When the total of revenues and other financing sources is equal to or greater than the total of expenditures and other financing uses.

Basis of Accounting & Budgeting: A method used to determine when revenues, expenditures, transfers, and the related assets and liabilities are recognized in the accounts and reported in the financial statements. The three basis of accounting for governmental agencies are (1) Cash Basis – when cash is received or paid; (2) Accrual Basis – when the underlying transaction or event takes place; (3) Modified Accrual Basis – revenues are recognized in the accounting period in which they become available and expenditures are recognized in the accounting period in which the fund liability occurred. The Town of Yountville uses a modified accrual basis for our governmental funds and an accrual basis for our enterprise funds.

Budget & Fiscal Policies: General and specific guidelines adopted by the Town Council that govern budget preparation and fiscal administration.

Capital Improvement Program: A rolling multiple-year program for maintaining or replacing existing public facilities and assets and for building or acquiring new ones. The Town of Yountville follows a five-year schedule and the annual budget incorporates the current year of the five-year CIP.

Certificate of Participation: Form of lease-purchase financing used to construct or acquire capital facilities and equipment.

Charges for Service: Revenues collected as reimbursement for services provided to the public.

Consumer Price Index (CPI): A measure of inflation of the price of consumer goods and services.

Debt Service: The payments of principal and interest on bonds and other debt instruments according to a predetermined schedule.

Deficit: An excess of expenditures or expenses over revenues or resources during an accounting period.

Department: An organizational unit of the Town government responsible for carrying out specific functions. In the Town’s structure, certain “departments” are actually divisions of a multipurpose department.

Encumbrances: Commitments against an approved budget to pay funds in the future for a service or item. They cease to be encumbrances when the obligations are paid or terminated. The use of encumbrances prevents overspending and provides budgetary control to the organization.

Expenditure: The actual spending or accrual of funds set aside by an appropriation for goods and services obtained.

Fiscal Year: A 12-month period to which the annual budget applies and financial transactions are recorded. The Town of Yountville’s fiscal year begins July 1 and ends June 30.

Full–Time Equivalent (FTE): The amount of time a position has been budgeted reflecting the amount of time a regular, full-time employee normally works in a year. Full-time employees are paid for 2,080 hours in a year equating 1.0 FTE. A part-time employee who worked 1,040 hours would equate to 0.5 FTE. Elected positions are budgeted but not included in FTE totals.

Fund: An independent fiscal and accounting entity with a self-balancing set of accounts in which the Town records financial transactions relating to revenues, expenditures, assets, and liabilities. Funds are segregated for the purpose of carrying on specific activities or attaining certain objectives. The fund types used by the Town of Yountville are governmental funds (General, Capital Projects, and Special Revenue), Enterprise Funds (Water Utility and Wastewater Utility) and a Custodial Fund. Note: See Fund Descriptions for a more detailed description of the Town’s funds.

Fund Balance: The excess of a fund’s assets over its liabilities.

GANN Appropriations Limit: Article X111-B of the California State Constitution provides limits regarding the total amount of appropriations in any fiscal year from tax proceeds.

General Fund: The primary operating fund of the Town. All revenues that are not allocated by law or contractual agreement to a specific fund are accounted for in the General Fund and may be utilized for any legitimate governmental purpose.

Generally Accepted Accounting Principles (GAAP): Conventions, rules, and procedures that serve as standards for accounting and the fair presentation of financial statements. The primary authoritative body on the application of GAAP to state and local government is the Governmental Accounting Standards Board.

Governmental Accounting Standards Board (GASB): Ultimate authoritative accounting and financial reporting standard-setting body for state and local governments.

Interfund Transfer: Money transferred from one fund to another to finance the operations of another fund or reimburse the fund for certain expenditures/expenses.

Measure A: An ordinance of the Napa County Flood Protection and Watershed Improvement Authority that imposes a 0.5% Napa County Flood Protection Transactions (Sales) and Use Tax.

Measure S: A voter-approved ordinance of the Town that increased Transient Occupancy Tax by 1%. This special tax is for funding programs related to workforce and affordable housing.

Municipal Code: The document that codifies the Town Council approved ordinances currently in effect. The Code defines Town policy with respect to all areas of municipal jurisdictions and administration.

Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Glossary of Budget Terms
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Ordinance: A formal legislative enactment by the Town Council. It has the full force and effect of law within Town boundaries unless pre-empted by a higher form of law. An Ordinance has a higher legal standing than a Resolution and is typically codified in the Town’s Municipal Code.

Other Post-Employment Benefits (OPEB): Post-employment benefits other than pension benefits. The Town’s OPEB includes post-employment healthcare benefits for employees that meet the vesting requirements.

Public Employees' Retirement System (PERS): State of California’s (CalPERS) public pension system that provides contract retirement and health benefits to government agencies.

PERS Unfunded Actuarially Accrued Liability (UAAL): The Town’s unfunded liability for retirement costs. The unfunded liability is the difference between the accrued liability and the value of the assets in the plan.

Reserve: An account which the Town uses to either set aside funds that it does not need to spend in the current fiscal year or to earmark revenues for a specific future purpose.

Resolution: A special order of the Town Council which has a lower legal standing than an ordinance.

Revenues: Income received by the Town during the fiscal year. Some examples of revenue include taxes, fees, charges for services, and grants.

Special Revenue Funds: A fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes.

Tourism Improvement District (TID): A benefit assessment district created by the County of Napa which includes all incorporated jurisdictions including the Town of Yountville and unincorporated county. The Napa Valley Tourism Improvement District (NVTID) levies a self-assessment of 2% of gross revenues on short term (less than 30 days) room rental revenue on lodging businesses.

Transient Occupancy Tax (TOT): A local tax levied on the occupant of any hotel room in the amount of twelve percent (12%) of the rent charged by the operator. The transient satisfies this tax obligation by paying the tax to the operator.

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The Town of Yountville's accounting system is organized and operated on the basis of funds. A fund is an accounting entity with a selfbalancing set of accounts that records cash and other financial resources, liabilities, and residual equities (or fund balances and changes therein). Funds are established for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations.

Funds used in government are classified into three broad categories: governmental, proprietary, and fiduciary.

Governmental funds include activities usually associated with a typical state or local government’s operation (i.e. public safety, general governmental activities).

Proprietary funds are used in governments to account for activities that are operated primarily through user fees, similar to the private sector (i.e. utilities).

Fiduciary funds are used to report assets held in a trustee or custodial capacity for others and therefore cannot be used to support the government’s own programs.

GOVERNMENTAL FUNDS
Includes activities usually associated with the governmental entities’ operation (police, fire, and general governmental functions). The Town’s governmental funds use modified accrual accounting for both financial reporting and budgeting purposes.

General Fund 01:

The General Fund is the chief operating fund of the Town. All general tax revenues and other receipts not allocated by law or some other contractual agreement to other funds are accounted for the General Fund. Expenditures of this fund include the general operating expenses traditionally associated with governments such as administration, finance, engineering, public works maintenance, and public safety.

The Town has opted to charge back allocated costs using the General Fund, rather than establishing separate internal service funds. This methodology is used to budget and allocate costs for goods and services provided Town-wide. The Town has four departments/funds where costs are budgeted and allocated:

1. Information Technology and Telecommunication Department 01-1011: This is a department used to budget and account for the costs for the Town’s computer system, workstations, laptops, software, printers, copiers, and telephone communications. Costs are allocated based on number of devices supported for each operating department.

2. Risk Management Department 01-1103: This department budgets and accounts for the cost of Town’s Risk Management program including liability, property, errors & omissions, employment practices, workers compensation, safety and loss prevention, and safety training utilized by all Town departments. Employee related costs are allocated on the same basis as salaries & benefits. Property insurance is allocated based on book value of capital assets for General, Water, and Wastewater operating funds.

3. OPEB – Other Post-Employment Benefits Reserve Fund 02: Costs are allocated based on a percentage of full-time salaries. Funds are accounted for in a General Fund sub-fund (02) and are used to pay current retiree health benefits and make payments to prefund the Town’s OPEB liability by making payments to an IRS approved OPEB Trust Fund, which is not included in the budget. The OPEB trust fund is accounted for in the Town’s Comprehensive Annual financial Report as a Custodial Fund.

4. PERS Unfunded Actuarially Accrued Liability Reserve Fund 03: This fund was created to establish a method for planning for and setting aside funds to pay the Town’s unfunded liability for retirement costs. The unfunded liability is the difference between the accrued liability and the value of the assets in the plan.

Emergency Reserve Fund 04:

This fund was created 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. Current minimum is 20% of General Fund expenditures. Prior to the creation of this fund, the reserve was shown as an allocation of total Fund Balance in the General Fund.

Unanticipated Tourism Revenue Deficits Reserve Fund 05:

This fund was created to establish a minimum revenue stabilization reserve fund. Funds are set aside to ensure the Town could respond to an unexpected drop in tourism-based revenue. Current minimum is 25% of Transient Occupancy Tax revenue. Prior to the creation of this fund, the reserve was shown as an allocation of total Fund Balance in the General Fund.

Utility Enterprise Capital Projects Restricted Fund 06:

Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 Fund Descriptions
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This fund was created to establish a General Fund supported reserve to be utilized for funding utility capital projects and repayment of utility capital project related debt.

General Fund Reserve Fund 07:

This fund was created in May 2024 to consolidate the Emergency Reserve Fund 04 and the Unanticipated Tourism Revenue Deficits Reserve Fund 05 into one.

SPECIAL REVENUE FUNDS
Special Revenue Funds are used to account for specific revenues that are legally restricted to expenditure for particular purposes and must be accounted for in a fund separate from the General Fund.

CASp Certification and Training Fund 30: This fund is used to account for Disability Access fees that are charged to Business License applicants as mandated by the California Division of the State Architect. The Town's portion of the revenue is contributed towards ADA projects.

Fire Emergency Services Fund 28: New development is subject to a Fire Emergency Services Impact Fee to offset additional costs of personnel, facilities, and equipment. This fund accounts for those revenues to ensure funds are available for future fire engine replacements.

Housing Grant Fund 24: This fund was established in 2015 to budget and account for CalHome and Federal HOME grant program revenue and expenditures applicable to the Home Rehabilitation Program, which funds home improvement projects for low income eligible residents to bring their homes up to current building code standards.

Housing Opportunity Program 70: This fund was established to support the development of affordable housing units by providing Town funding assistance for affordable housing construction.

Measure A Maintenance Fund 75: This fund was established in Fiscal Year 2018/2019 to account for Measure A revenue and the costs of Flood Wall Barrier maintenance and improvements to Beard Ditch and Hopper Creek.

Measure S Affordable and Workforce Housing Fund 71: This fund was established for revenue received from voter approved Measure S which increased Transient Occupancy Tax by 1%. This special tax is for funding programs related to workforce and affordable housing.

Measure T Transportation Improvement Fund 25: This fund was established for revenue received from the Measure T Ordinance (Napa Countywide Road Maintenance Act) that collects a half cent sales tax going toward projects that improve streets, sidewalks, and related street infrastructure improvements.

Measure T Equivalent Fund 27: This fund was established as a requirement of Measure T funding where 6.67% of other monies must be budgeted for Class 1 Bicycle improvements.

Mesa Court Drainage Benefit District Fund 95: This fund was established to correct drainage problems within the area of Mesa Court. The first phase was completed in fiscal year 1999 and was financed by new development in the district.

PEG Fund 21: This fund accounts for collection of public, educational, and governmental (PEG) revenues and expenditures related to the PEG channel which are restricted for use for purchase of equipment related to education and government broadcasting.

Public Art Program Fee Fund 23: In 2016, Town Council approved a new program to assist in enhancing outdoor public art in the Town’s commercial district by a public art program fee. This restricted fund ensures that the Town can sustain the development of its outdoor public art assets.

Road Maintenance and Rehabilitation Act (SB1) Fund 26: This fund was established for revenue received for the Senate Bill 1 Road Maintenance and Rehabilitation Act. Funding from SB1 will help the Town maintain and rehabilitate streets, roads, and transportation infrastructure.

State Gas Tax Fund 20: This fund is used to account for maintenance and capital expenditures associated with street improvement projects. Funding is provided from State Gas Taxes and Traffic Congestion Relief monies that are restricted to street maintenance and related improvements within the Town.

Tallent Lane Benefit District Fund 96: This fund was established to provide safe and improved access to properties fronting Tallent Lane.

Upper Valley Disposal Service Franchise Fee Fund 29: This fund was established to account for franchise fees monies received from the County of Napa on behalf of Upper Valley Disposal Service related to garbage, organic recycling, green waste collection services.

Impact Fee Funds 41 - 47: This fund accounts for revenues and transfers for which the Town has assessed an impact fee including: Civic Facilities, Drainage and Flood Control, Parks and Recreation, Public Safety, Fire Emergency Services, Traffic Facilities, Utility Underground, and Community Projects. Funds are transferred for approved projects in the Town’s capital projects fund.

DEBT SERVICE FUNDS
Debt Service Funds are used to account for the acquisition of resources and payment of principal and interest on general long-term debt of the Town and its related entities.
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2017 Lease Revenue Bond Debt Service Fund 54: This fund was established as part of refunding the 2008 Lease Revenue Bonds that were refinanced in 2017, to account for lease revenue bonds issued by the Town’s Financing Authority for the purpose of funding the construction of the Community Center Project.
2020 Lease Revenue Bond Debt Service Fund 55: This fund was established as part of refunding of the 2013 Lease Revenue Bonds that were occured in June 2020.

CAPITAL PROJECTS FUNDS
Capital Project Funds are used to account for the acquisition, construction, and improvement of capital facilities other than those financed by proprietary funds.

Capital Projects Fund 50: This fund was established to provide resources for capital projects not fully funded from other sources. This is the primary funding source for most discretionary Town capital projects. Funding sources include transfers from General Fund, grants, impact fees, and reimbursement for locally funded projects, such as those funded by the Town’s share of the county-wide Measure A flood protection tax.

Facilities Repair and Replacement Fund 81: This fund was established to set aside and build fund balance in a designated account to cover large capital costs related to facility repair and or replacement.

Fleet, Tools, and Equipment Repair and Replacement Fund 82: This fund was established to set aside and build fund balance in a designated account to cover large capital costs related to fleet, tools, and equipment replacement.

PROPRIETARY FUNDS
Proprietary Funds are used to account for activities that are operated in a manner similar to a private business enterprise, where a fee is charged to external users to recover the cost of goods and services. The Town’s proprietary funds use accrual accounting for both financial reporting and budgeting purposes. The Town utilizes Proprietary Funds to budget and account for its costs associated with operation of its Water and Wastewater Utility Operations.

Water Utility Enterprise Funds 57, 58, 60 & 61: These funds were established to budget and account for the charges to customers for water services, costs to purchase water delivered from Rector Reservoir from the Veteran’s Home, purchase and maintenance of other acquired water resources, operation and maintenance of the municipal well, and operation and maintenance of the water distribution system in compliance with State and Federal requirements.

Wastewater Utility Enterprise Funds 62, 63, 64 & 65: These funds were established to budget and account for charges to customers for wastewater collections and treatment, the operation and maintenance of the Town’s wastewater collection system, and operation of the Wastewater Treatment Plant in compliance with State and Federal requirements.

CUSTODIAL FUNDS
Custodial funds are used to report assets held in a trustee or custodial capacity for others and therefore cannot be used to support the government’s own programs. Custodial Funds are a type of fiduciary fund used to account for resources held by the reporting government in a purely custodial capacity (assets equal liabilities). Custodial funds typically involve only the receipt, temporary investment, and remittance of custodial resources to individuals, private organizations, or other governmental agencies. The Town has one custodial fund.

Tourism Improvement District Assessment Fund 22: This fund accounts for the countywide 2% assessment on lodging room rentals; 1.5% is passed through to the County of Napa to fund the Napa Valley Tourism Corporation (NVTC); 0.5% is directed to local Yountville efforts administered by the Town under direction of a local Tourism Improvement governing body, NVTID Yountville.

The Town of Yountville has partnered with a consultant from MuniCast to develop a financial forecasting model to be used as a tool for gaining insight into the future of the Town's fiscal health. As this is just a forecasting model projecting revenues and expenditures, these amounts are subject to flex as we determine how best to maximize the accuracy and relevance of this tool.

Below is an example of the information that can be shown using prior fiscal year actuals, current budget assumptions, and forecasted revenues and expenditures. Techniques for projecting revenues and expenditures range from applying estimated CPI percentage increases, entering known increases in costs per contracts and agreements, analysis of historical and industry trends, and best practices.

General Fund Revenues and Expenditures
Five-Year Financial Forecast
(Revenues includes General Fund Transfers In, Expenditures includes General Fund Transfers Out) Historical Data
History shows audited actuals for five years prior to current fiscal year (2026).

Larger one-time expenditures shown in 2023, 2024 and 2026 are driven by utilization of General Fund surplus from the prior fiscal years.

Assumptions for Major Revenues
Transient Occupancy Tax - TOT is the largest revenue source for the Town's General Fund. Fiscal Year 2025/2026 revenue estimate is based on the prior two years actual collections and current revenue received. Proposed Fiscal Year 2026/2027 and 2027/2028 and all future years assume an increase of 2% per year.

Sales Tax - projection based on sales tax trend data provided by HdL Companies, the Town's sales tax audit consultant.

Property Tax - projection reflects a growth factor of 2% which is the maximum inflation allowed per the State Board of Equalization Property Tax Division.

Assumptions for Major Expenditures
Salaries and Benefits estimates for Fiscal Year 2025/2026 and 2026/2027 are based on the Yountville Employee's Association and Mid-Management & Professional Unit Memorandum of Understanding that was adopted by the Town Council in May 2022. Projections for Fiscal Years 2027/2028 and following assume annual CPI increases of 3%.

Public Safety projection based on current agreements with Napa County Sherriff and CalFire and expected future increases.

Town of Yountville Biennial Budget Fiscal Years 2026/2027 and 2027/2028 General Fund Five-Year Forecast
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Debt Service payment projections based on amortization schedules.

Discretionary contributions to trusts, reserve funds, and capital project funds are based on assumed General Fund capacity.

Future considerations
This forecast does not remain static. During each budget cycle, revenue projections and anticipated expenditures are refined as newer information is available.

Common to most local government agencies, one-time and ongoing costs are always considered and as audited actuals become available future spending decisions are made.

Continued focus on economic development, community engagement, and prudent fiscal decisions will aid the Town in navigating the current and future economic environment.

This forecast maintains a high minimum General Fund reserve balance that supports overall fiscal health.

Yountville City CouncilMay 19, 2026

Yountville City Council
May 19, 2026