Town of Yountville
Staff Report
6550 Yount Street
Yountville, CA 94599
Agenda Item #: 8C
Yountville Town Council Staff Report
DATE: May 19, 2026
TO: Mayor and Town Council
FROM: Kyle Batista, Financial Analyst; Celia King, Administrative Service Director PREPARED BY: Kyle Batista, Financial Analyst
RECOMMENDATION
Receive and file April 2026 Monthly Financial Report.
DISCUSSION/BACKGROUND
The Monthly Financial Reports are presented to provide a summary overview of revenues and expenses of the Town’s major funds: General Fund, Capital Projects Fund, Water and Wastewater Enterprise Funds.
See below for the April 2026 Financial Report. April represents 83.3% of the fiscal year.
General Fund Revenues including transfers in have reached 69% of Fiscal Year 2025/2026 budgeted amounts.
Budget
15,110,269
As of 4/30/2026
10,441,627
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
16,000,000
General Fund Revenues
Transient Occupancy Tax (TOT) revenue reflected in this April 2026 Monthly Financial Report is applicable to collections through March. Sales tax receipts lag 2½ - 3 months behind the actual collection period and the sales tax revenue reflected in this April 2026 report is applicable to the month of February. The Town received its first installment of property tax payments in December 2025 and is expecting to receive its second larger installment in May 2026.
General Fund Expenditures including transfers out have reached 77% of Fiscal Year 2025/2026 budgeted amounts.
General Fund department expenditures that appear to be higher than the percent of budget to date are because of payments that are due at the beginning of the fiscal year.
In the February 3rd, 2026, Town Council meeting, Council approved a transfer of $3,050,000 of the Fiscal Year 2024/2025 General Fund Unassigned Fund Balance to Fund 50 to support the Yountville Commons project via Resolution Number 26-4399. This planned usage of fund balance is reflected in the budgeted expenditures.
Additional Information
Capital projects MT-3026 and MU-3026 are within the same fund and are only shown separately for accounting and required reporting purposes. Project expenditures are within the overall Measure T/U Fund 25 approved budget.
The transfers and expenditures in the Water Capital Improvement Fund 60 related to the 1 Million Gallon Water Storage Tank Project will not occur in the current fiscal year. During presentation of the proposed Biennial Budget for Fiscal Years 2026/2027 and 2027/2028 staff recommended moving both the funding and expenditures for this project into the upcoming fiscal year (2026/2027) as this project has not yet started.
ENVIRONMENTAL REVIEW
Exempt per California Environmental Act (CEQA) Guideline, Section 15061(b)(3).
FISCAL IMPACT
Is there a Fiscal Impact? No
Budget
18,591,543
As of 4/30/2026
14,307,401
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
16,000,000
18,000,000
20,000,000
General Fund Expenditures
Is it Currently Budgeted? N/A
Where is it Budgeted? N/A
Is it Mandatory or Discretionary? Discretionary
Is there a Staff Resource Impact? No
ATTACHMENTS
See below for the April 2026 Financial Report.
TOWN OF YOUNTVILLE
MONTHLY FINANCIAL REPORT
April 30, 2026
General Fund Revenues
The following is a summary of General Fund revenue by major category as of April 30, 2026.
April is 83.3% of the Fiscal Year:
Revenues: Budget* Actual Variance % of Budget Note
Property Taxes 2,733,100 1,347,553 (1,385,547) 49.3% Note 1 Sales Taxes 1,723,606 1,156,799 (566,807) 67.1% Note 2
Other Taxes 180,000 149,257 (30,743) 82.9%
Transient Occupancy Tax 8,785,600 6,260,916 (2,524,684) 71.3% Note 3 Investment Earnings 55,000 74,058 19,058 134.7%
Licenses & Permits 160,275 162,904 2,629 101.6%
Fines & Forfeitures 4,250 1,303 (2,947) 30.7%
Rents & Concessions 373,072 364,544 (8,528) 97.7%
Intergovernmental 201,600 207,655 6,055 103.0%
Parks & Recreation Fees 454,715 479,979 25,264 105.6%
Charges for Services 276,100 132,587 (143,513) 48.0%
Miscellaneous 148,308 93,637 (54,671) 63.1%
Total 15,095,626 10,431,192 (4,664,434) 69.1%
Transfers: Budget Actual Variance % of Budget Note
Tourist Imp. Dist. (Fund 22) 14,643 10,435 (4,208) 71.3% Total 14,643 10,435 (4,208) 71.3%
Note 1: The Town received its first large installment of property taxes in December and is expecting to receive its second large installment in April or May.
Note 2: Sales tax receipts lag 2 ½ - 3 months behind the actual collection period.
Note 3: TOT is due one month after the collection period and received within 30 days after the collection period.
TOWN OF YOUNTVILLE
MONTHLY FINANCIAL REPORT
April 30, 2026
General Fund Expenditures
The following is a summary of General Fund Expenditures by major category as of April 30, 2026:
April is 83.3% of the Fiscal Year:
Expenditures Budget* Actual Variance % of Budget
Town Council/Mayor 1001 245,064 130,012 (115,052) 53.1% Non-Departmental 1010 282,183 118,175 (164,007) 41.9%
Town Manager 1101 484,936 359,640 (125,296) 74.2%
Information Technology 1011 - - - 0.0% Note 1
Community Promotion 1015 492,106 415,605 (76,501) 84.5% Finance 1102 988,104 651,851 (336,253) 66.0%
Risk Management 1103 80,850 17,544 (63,306) 21.7%
Town Attorney 1105 326,000 267,883 (58,117) 82.2%
Town Clerk 1110 963,995 660,675 (303,321) 68.5%
Planning & Building 2115 1,347,774 854,723 (493,051) 63.4% Law Enforcement Services 3200 1,471,055 1,221,990 (249,065) 83.1% Fire & Emergency Services 3201 1,552,975 892,799 (660,176) 57.5% Note 2 PW Admin. & Engineering 4301 899,549 666,699 (232,850) 74.1% PW Street Maintenance 4305 495,241 306,135 (189,106) 61.8% PW Park Maintenance 4320 1,072,921 694,584 (378,337) 64.7% PW Government Bldgs. 4325 963,537 774,686 (188,851) 80.4% Parks & Rec Admin & Services 5405 691,694 564,796 (126,898) 81.7% Parks & Rec Camp Programs 5406 410,860 295,348 (115,512) 71.9% Community Center 5408 412,294 293,264 (119,030) 71.1%
Parks & Rec Leisure Prog. 5410 371,453 263,029 (108,424) 70.8% Parks & Rec Sports Prog. 5412 63,238 49,076 (14,162) 77.6% Parks & Rec Community Events 5413 237,466 205,158 (32,308) 86.4% Yountville Arts 5415 180,648 136,729 (43,919) 75.7%
Total Expenditures 14,033,943 9,840,401 (4,193,541) 70.1% Transfers Out:
Public Arts Fund 7923 12,000 12,000 - 100.0%
Capital Projects Fund 7950 3,650,000 3,650,000 - 100.0% Housing Opportunity Fund 7970 78,600 - (78,600) 0.0%
Water Subsidy 7961 6,000 - (6,000) 0.0%
Wastewater Subsidy 7962 6,000 - (6,000) 0.0%
2017 Lease Rev. Debt Service 7954 515,000 515,000 - 100.0% 2020 Lease Fin. Debt Service 7955 290,000 290,000 - 100.0% Total Transfers Out: 4,557,600 4,467,000 (90,600) 98.0% Note 1: Allocations of information technology are made to each department so no expenses are shown for program.
Note 2: Payments for Fire & Emergency Services are typically made bi-annually, in January or February and June. * Budget includes amounts for prior year purchase order rollover and reflects all Fiscal Year 2025/2026 budget adjustments.
TOWN OF YOUNTVILLE
MONTHLY FINANCIAL REPORT
April 30, 2026
CAPITAL PROJECTS
Expenditures Budget * Actual Variance % of Budget
Community Center Enhancements CF-0022 325,552 200,510 125,042 61.6% Community Center/Hall Solar Panel Repair, Repl & Maint CF-0040 75,000 1,600 73,400 2.1% Community Center, Town Hall and Corpyard Asphalt Repairs CF-0041 175,000 - 175,000 0.0% Replace Basketball Hoops at Community Gym CF-0045 36,241 28,974 7,267 79.9% Yountville Commons CF-0046 4,034,161 715,316 3,318,845 17.7% Vineyard Park Repair & Maintenance CF-0050 225,000 9,603 215,397 4.3% North Park Facility Enhancements CF-0051 75,000 - 75,000 0.0% Interior Paint of Schmitt Hall CF-0052 75,000 53,000 22,000 70.7% Painting of Floor at Schmitt Hall CF-0053 50,000 - 50,000 0.0% Town Facilities Backflow Maintenance and Repair Program CF-2026 50,000 12,036 37,964 24.1% Virtual Power Nodes CP-0033 350,000 35,360 314,640 10.1% Workable 3 Bin Waste Sorting CP-0035 200,000 32,283 167,717 16.1% YountFill Water Stations CP-0037 200,000 35,294 164,706 17.6% ADA Accessibility Improvements Program CP-2026 134,000 105,100 28,900 78.4% Town Wide Flood Management Assessment DF-0021 100,000 31,063 68,937 31.1% Oak Circle Spillway and Warning System Improvements DF-0022 75,000 73,933 1,067 98.6% Town Wide Drainage and Erosion Program DF-2026 23,000 23,000 - 100.0% Hydroflush Weirs and Floodwall Operation Program DF-3026 75,000 - 75,000 0.0% Paving Projects - Plan, Specs, and Engineering GT-3026 93,000 36,660 56,340 39.4% Yountville Commons (Measure S) MS-0046 1,079,572 663,049 416,523 61.4% Annual Street Maintenance & Paving Program (Measure T) MT-3026 1,097,094 1,264,892 (167,797) 115.3% Annual Street Maintenance & Paving Program (Measure U) MU-3026 844,000 10,509 833,491 1.2% Curb, Gutter, and Sidewalk Replacement SB-6026 257,261 72,458 184,803 28.2% Surveys and Monuments ST-0004 25,000 12,609 12,391 50.4% Washington Street South Parking Lot ST-0027 366,579 66,417 300,162 18.1% Replace 2013 Pickup Truck ST-0031 100,000 - 100,000 0.0% New Path Southern Loop Design ST-0034 125,000 - 125,000 0.0% Mobility Plan & Wayfinding ST-0035 353,833 169,333 184,500 47.9% EV Lawn Mower ST-0037 50,000 26,525 23,475 53.0%
Pedestrian and Bicycle Facility Projects ST-0038 40,000 - 40,000 0.0% Yountville Cross Rd Ped/Bicycle Improvements ST-0039 125,000 - 125,000 0.0% Traffic Calming Program ST-4026 25,000 22,955 2,045 91.8% Total 10,859,293 3,702,478 7,156,815 34.1%
* Budget includes amounts for prior year purchase order rollover and reflects all Fiscal Year 2025/2026 budget adjustments.
TOWN OF YOUNTVILLE
MONTHLY FINANCIAL REPORT
April 30, 2026
CAPITAL PROJECTS
Expenditures - Water & Wastewater Budget * Actual Variance % of Budget 1MG Water Tank, Water Main, Design and Construction WA-0019 3,250,000 - 3,250,000 0.0% Water System Inter Tie Projects WA-0020 52,269 8,817 43,452 16.9% Well Filter Media WA-0024 50,000 905 49,095 1.8%
Active Chlorine Monitoring Equipment at Well WA-0026 16,670 16,569 101 99.4% Chlorine Residual Monitoring PRV's Finnell and TH WA-0028 22,165 22,165 - 100.0% Chemical Storage Tank for Well 500GAL WA-0029 50,000 - 50,000 0.0% Water Meter Replacement Program WA-2026 35,500 808 34,692 2.3% Main and Service Lateral Replacement Program WA-3026 250,000 88,955 161,045 35.6% Hydrant Repair Replacement WA-5026 57,163 22,886 34,277 40.0% SCADA Maintenance WA-6026 15,000 473 14,527 3.2%
WWRF Office Modernization WW-0011 1,850,000 13,567 1,836,433 0.7% Clean Digester (Rebuild Sludge Heater & Add Sludge Mixing System) WW-0019 150,000 - 150,000 0.0% Assess & Replace Trickling Filter Media WW-0024 30,000 - 30,000 0.0% Design & Construct Headworks Improvements WW-0027 200,000 - 200,000 0.0% Sludge Handling/Drying/Disposal Improvements WW-0028 200,000 - 200,000 0.0% Paint Wastewater Facilities, Structures, and Equipment WW-0031 175,000 72,300 102,700 41.3% Water Reclamation Facility Master Plan WW-0034 429,167 294,872 134,295 68.7% Pond Site Fencing, Grading, & Drainage Improvements WW-0038 16,500 - 16,500 0.0% New Vactor Truck WW-0041 428,165 428,165 - 100.0%
Recycled Water Transmission Main Repair WW-0042 1,625,692 25,887 1,599,804 1.6% Inflow & Infiltration Reduction Program WW-2026 186,476 67,300 119,176 36.1% Sewer Main Replacement and Repair Program WW-3026 125,500 68,012 57,488 54.2% Plant Equipment Replacement Program WW-4026 111,458 65,994 45,465 59.2% Town Pump Station Equipment Replacement Program WW-5026 95,000 26,933 68,067 28.4% SCADA Controls WW-6026 30,000 19,796 10,204 66.0%
SCADA Improvements WW-7026 70,614 60,642 9,972 85.9%
SCADA Control Maintenance Pump Station WW-8026 15,000 1,252 13,748 8.3% Total 9,537,339 1,306,299 8,231,041 13.7%
* Budget includes amounts for prior year purchase order rollover and reflects all Fiscal Year 2025/2026 budget adjustments.
TOWN OF YOUNTVILLE
MONTHLY FINANCIAL REPORT
April 30, 2026
WATER CAPITAL IMPROVEMENT FUND (60) Budget Actual Variance % of Budget Revenues - System Replacement Fees 169,800 146,130 (23,670) 86.1% Impact Fees - 14,668 14,668 0.0%
Interest Income 4,500 43,794 39,294 973.2%
Transfers from Water Operating Fund (61) 100,000 100,000 - 100.0% Transfers from Util Ent Proj Fund (06) 1,475,000 250,000 (1,225,000) 16.9% Transfers from Water Drought Reserve Fund 57 2,000,000 - (2,000,000) 0.0% Total Revenues 3,749,300 554,592 (3,194,708) 14.8%
Capital Improvement (60-4500) 3,898,767 244,057 (3,654,711) 6.3% Total Expenses 3,898,767 244,057 (3,654,711) 6.3%
Net Operating Income/(Loss or use of Fund Balance) (149,467) 310,536 460,003 WATER OPERATING ENTERPRISE FUND (61) Budget Actual Variance % of Budget Revenues - Utilities 2,027,250 1,778,713 (248,537) 87.7% Interest Income 3,500 33,544 30,044 958.4%
Transfer-Water Subsidy (01) 6,000 - (6,000) 0.0%
Total Revenues 2,036,750 1,812,257 (224,493) 89.0%
O & M Expenses (61-4505) 837,792 522,762 (315,030) 62.4% Water Purchases (61-4507) 1,056,566 912,065 (144,501) 86.3% Transfer to Wtr Cap Improv (60-4500) 100,000 100,000 - 100.0% Total Expenses 1,994,358 1,534,828 (459,530) 77.0%
Net Operating Income/(Loss or use of Fund Balance) 42,392 277,430 235,038 WASTEWATER OPERATING ENTERPRISE FUND (62) Budget Actual Variance % of Budget Revenues - Utilities 2,891,160 2,505,582 (385,578) 86.7% Interest Income 7,500 48,516 41,016 646.9%
Transfer-Wastewater Subsidy (01) 6,000 - (6,000) 0.0%
Total Revenues 2,904,660 2,554,098 (350,562) 87.9%
-
WW Collection (62-4510) 527,203 335,659 (191,544) 63.7% WW Treatment (62-4515) 2,261,796 1,517,088 (744,708) 67.1% Transfer to Capital (63/64) 500,000 400,000 (100,000) 80.0% Total Expenses 3,288,999 2,252,747 (1,036,252) 68.5%
Net Operating Income/(Loss or use of Fund Balance) (384,339) 301,351 685,690 JOINT TREATMENT CAPITAL FUND (63) Budget Actual Variance % of Budget System Replacement Fees 267,600 227,216 (40,384) 84.9%
Revenues Capital Recovery Vets 1,525,000 50,000 (1,475,000) 3.3% Interest Income 40,000 152,993 112,993 382.5%
Transfer from Wastewater Operating (62) 25,000 25,000 - 100.0% Total Revenues 1,857,600 455,209 (1,402,391) 24.5%
WW Joint Treatment Plant (63-4518) 5,328,091 909,730 (4,418,361) 17.1% Total Expenses 5,328,091 909,730 (4,418,361) 17.1%
Net Operating Income/(Loss or use of Fund Balance) (3,470,491) (454,521) 3,015,970 WASTEWATER UTILITY CAPITAL FUND (64) Budget Actual Variance % of Budget Transfer from WW Operating (62) 375,000 375,000 - 100.0% Impact Fees - 23,440 23,440 0.0%
Interest Income 5,000 14,238 9,238 284.8%
Total Revenues 380,000 412,678 32,678 108.6%
-
WW Capital Improvement (64-4519) 922,141 645,513 (276,628) 70.0% Transfer to Debt Service (55) 29,697 29,697 - 100.0%
Total Expenses 951,838 675,210 (276,628) 70.9%
Net Operating Income/(Loss or use of Fund Balance) (571,838) (262,532) 309,306