Town of Yountville
Staff Report
6550 Yount Street
Yountville, CA 94599
Agenda Item #: 9C
Yountville Town Council Staff Report
DATE: August 4, 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 Preliminary June 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.
This report for June 2026 is considered preliminary. Amounts are subject to change as staff completes the fiscal year-end processes. Invoices pertaining to the prior fiscal year are received throughout July and August and posted back to June. Similarly, revenues such as Transient Occupancy Tax (TOT), Sales Tax, and Property Taxes relevant to the prior fiscal year are received in July and August and posted back to June.
This report will be brought back to Council once the fiscal year has been closed, and the numbers are finalized, which will be once the Town Audit is completed.
See below for the preliminary June 2026 financial report. June represents 100.0% of the fiscal year.
General Fund Revenues including transfers in have reached 96% of Fiscal Year 2025/2026 budgeted amounts.
Budget
15,110,269
As of
6/30/2026
14,527,454
-
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
TOT revenue reflected in this preliminary June 2026 Monthly Financial Report is applicable to collections through all of May and a portion of June. Sales tax receipts lag 2½ - 3 months behind the actual collection period and the sales tax revenue reflected in this preliminary June 2026 report is applicable through the month of May.
General Fund Expenditures including transfers out have reached 88% of Fiscal Year 2025/2026 budgeted amounts.
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.
Two other items that will affect the expenditure portion of this report are the year-end true-up conducted with the Veterans Home to determine the true cost of Town water purchases and Veterans Home wastewater treatment and the final bill for Fire and Emergency Services from January – June. Both of these transactions will be finalized by September.
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 Fiscal Year 2025/2026. This project and related funding transfers are now part of the Adopted Biennial Budget for Fiscal Years 2026/2027 and 2027/2028.
ENVIRONMENTAL REVIEW
Exempt per California Environmental Act (CEQA) Guideline Section 15061(b)(3) as an activity that has no potential for causing a significant effect on the environment.
FISCAL IMPACT
Is there a Fiscal Impact? No
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 Preliminary June 2026 Monthly Financial Report.
Budget
18,747,444
As of
6/30/2026
16,488,220
-
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
TOWN OF YOUNTVILLE
MONTHLY FINANCIAL REPORT
June 30, 2026
General Fund Revenues
The following is a summary of General Fund revenue by major category as of June 30, 2026.
June is 100.0% of the Fiscal Year:
Revenues: Budget* Actual Variance % of Budget Note
Property Taxes 2,733,100 2,350,804 (382,296) 86.0% Note 1 Sales Taxes 1,723,606 1,664,164 (59,442) 96.6% Note 2
Other Taxes 180,000 171,651 (8,350) 95.4%
Transient Occupancy Tax 8,785,600 8,540,027 (245,573) 97.2% Note 3 Investment Earnings 55,000 92,236 37,236 167.7%
Licenses & Permits 160,275 227,611 67,336 142.0%
Fines & Forfeitures 4,250 1,428 (2,822) 33.6%
Rents & Concessions 373,072 427,825 54,753 114.7%
Intergovernmental 201,600 209,622 8,022 104.0%
Parks & Recreation Fees 454,715 557,907 103,192 122.7%
Charges for Services 276,100 154,596 (121,504) 56.0%
Miscellaneous 148,308 117,912 (30,396) 79.5%
Total 15,095,626 14,515,782 (579,844) 96.2%
Transfers: Budget Actual Variance % of Budget Note
Tourist Imp. Dist. (Fund 22) 14,643 11,672 (2,971) 79.7% Total 14,643 11,672 (2,971) 79.7%
Note 1: The Town usually receives its first large installment of property taxes in December and 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
June 30, 2026
General Fund Expenditures
The following is a summary of General Fund Expenditures by major category as of June 30, 2026:
June is 100.0% of the Fiscal Year:
Expenditures Budget* Actual Variance % of Budget
Town Council/Mayor 1001 245,064 166,259 (78,805) 67.8%
Non-Departmental 1010 267,183 125,325 (141,857) 46.9%
Town Manager 1101 509,082 459,737 (49,345) 90.3%
Information Technology 1011 - - - 0.0% Note 1
Community Promotion 1015 492,106 417,108 (74,998) 84.8% Finance 1102 1,000,971 799,236 (201,735) 79.8%
Risk Management 1103 80,850 26,516 (54,334) 32.8%
Town Attorney 1105 396,000 381,453 (14,547) 96.3%
Town Clerk 1110 978,426 821,688 (156,738) 84.0%
Planning & Building 2115 1,352,763 1,074,036 (278,726) 79.4% Law Enforcement Services 3200 1,471,055 1,470,555 (500) 100.0% Fire & Emergency Services 3201 1,552,975 892,799 (660,176) 57.5% Note 2 PW Admin. & Engineering 4301 915,875 823,332 (92,543) 89.9% PW Street Maintenance 4305 497,564 395,689 (101,875) 79.5% PW Park Maintenance 4320 1,075,480 877,888 (197,593) 81.6% PW Government Bldgs. 4325 965,199 921,641 (43,558) 95.5% Parks & Rec Admin & Services 5405 705,625 695,562 (10,063) 98.6% Parks & Rec Camp Programs 5406 424,455 423,374 (1,081) 99.7% Community Center 5408 417,441 364,194 (53,247) 87.2%
Parks & Rec Leisure Prog. 5410 358,971 330,959 (28,013) 92.2% Parks & Rec Sports Prog. 5412 63,775 60,588 (3,187) 95.0% Parks & Rec Community Events 5413 237,883 236,841 (1,042) 99.6% Yountville Arts 5415 181,103 169,241 (11,862) 93.5%
Total Expenditures 14,189,844 11,934,020 (2,255,824) 84.1% 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 75,200 (3,400) 95.7% Water Subsidy 7961 6,000 6,000 - 100.0%
Wastewater Subsidy 7962 6,000 6,000 - 100.0%
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 4,554,200 (3,400) 99.9%
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
June 30, 2026
CAPITAL PROJECTS
Expenditures Budget * Actual Variance % of Budget
Community Center Enhancements CF-0022 325,552 203,696 121,856 62.6% 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 55,000 120,000 31.4% Replace Basketball Hoops at Community Gym CF-0045 36,241 28,974 7,267 79.9% Yountville Commons CF-0046 4,034,161 785,930 3,248,232 19.5% Vineyard Park Repair & Maintenance CF-0050 225,000 9,881 215,119 4.4% 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 33,742 166,258 16.9% YountFill Water Stations CP-0037 200,000 44,659 155,341 22.3% ADA Accessibility Improvements Program CP-2026 134,000 133,100 900 99.3% Town Wide Flood Management Assessment DF-0021 99,204 31,063 68,141 31.3% Oak Circle Spillway and Warning System Improvements DF-0022 75,796 75,796 - 100.0% Town Wide Drainage and Erosion Program DF-2026 23,000 23,000 - 100.0% Hydroflush Weirs and Floodwall Operation Program DF-3026 75,000 68,012 6,988 90.7% Paving Projects - Plan, Specs, and Engineering GT-3026 93,000 75,514 17,487 81.2% Yountville Commons (Measure S) MS-0046 1,079,572 659,662 419,910 61.1% 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 13,729 830,271 1.6% Curb, Gutter, and Sidewalk Replacement SB-6026 257,261 136,306 120,955 53.0% Surveys and Monuments ST-0004 25,000 15,757 9,243 63.0% Washington Street South Parking Lot ST-0027 366,579 141,760 224,819 38.7% 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 353,833 170,793 183,040 48.3% 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 4,122,740 6,736,554 38.0%
* Budget includes amounts for prior year purchase order rollover and reflects all Fiscal Year 2025/2026 budget adjustments.
TOWN OF YOUNTVILLE
MONTHLY FINANCIAL REPORT
June 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 1,912 48,088 3.8%
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 25,638 9,862 72.2% Main and Service Lateral Replacement Program WA-3026 250,000 88,955 161,045 35.6% Hydrant Repair Replacement WA-5026 57,163 55,354 1,808 96.8% 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 429,167 345,646 83,521 80.5% 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 58,461 1,567,231 3.6% Inflow & Infiltration Reduction Program WW-2026 186,476 118,770 67,706 63.7% Sewer Main Replacement and Repair Program WW-3026 125,500 23,000 102,500 18.3% Plant Equipment Replacement Program WW-4026 111,458 79,566 31,892 71.4% Town Pump Station Equipment Replacement Program WW-5026 95,000 26,933 68,067 28.4% SCADA Controls WW-6026 30,000 30,000 - 100.0%
SCADA Improvements WW-7026 70,614 69,499 1,115 98.4%
SCADA Control Maintenance Pump Station WW-8026 15,000 1,252 13,748 8.3% Total 9,537,339 1,487,043 8,050,296 15.6%
* Budget includes amounts for prior year purchase order rollover and reflects all Fiscal Year 2025/2026 budget adjustments.
TOWN OF YOUNTVILLE
MONTHLY FINANCIAL REPORT
June 30, 2026
WATER CAPITAL IMPROVEMENT FUND (60) Budget Actual Variance % of Budget Revenues - System Replacement Fees 169,800 176,789 6,989 104.1% Impact Fees - 14,668 14,668 0.0%
Interest Income 4,500 53,280 48,780 1184.0%
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 3,749,300 594,736 (3,154,564) 15.9%
Capital Improvement (60-4500) 3,898,767 318,903 (3,579,864) 8.2% Total Expenses 3,898,767 318,903 (3,579,864) 8.2%
Net Operating Income/(Loss or use of Fund Balance) (149,467) 275,833 425,300 WATER OPERATING ENTERPRISE FUND (61) Budget Actual Variance % of Budget Revenues - Utilities 2,027,250 2,173,446 146,196 107.2% Interest Income 3,500 46,429 42,929 1326.5%
Transfer-Water Subsidy (01) 6,000 6,000 - 100.0%
Total Revenues 2,036,750 2,225,875 189,125 109.3%
O & M Expenses (61-4505) 844,454 638,301 (206,153) 75.6% Water Purchases (61-4507) 1,057,627 1,132,175 74,548 107.0% Transfer to Wtr Cap Improv (60-4500) 100,000 100,000 - 100.0% Total Expenses 2,002,081 1,870,477 (131,605) 93.4%
Net Operating Income/(Loss or use of Fund Balance) 34,669 355,398 320,730 WASTEWATER OPERATING ENTERPRISE FUND (62) Budget Actual Variance % of Budget Revenues - Utilities 2,891,160 3,091,364 200,204 106.9% Interest Income 7,500 66,545 59,045 887.3%
Transfer-Wastewater Subsidy (01) 6,000 6,000 - 100.0%
Total Revenues 2,904,660 3,163,908 259,248 108.9%
-
WW Collection (62-4510) 529,606 420,647 (108,959) 79.4% WW Treatment (62-4515) 2,269,317 1,855,223 (414,094) 81.8% Transfer to Capital (63/64) 500,000 400,000 (100,000) 80.0% Total Expenses 3,298,923 2,675,870 (623,053) 81.1%
Net Operating Income/(Loss or use of Fund Balance) (394,263) 488,038 882,301 JOINT TREATMENT CAPITAL FUND (63) Budget Actual Variance % of Budget System Replacement Fees 267,600 274,198 6,598 102.5%
Revenues Capital Recovery Vets 1,525,000 50,000 (1,475,000) 3.3% Interest Income 40,000 200,288 160,288 500.7%
Transfer from Wastewater Operating (62) 25,000 25,000 - 100.0% Total Revenues 1,857,600 549,486 (1,308,114) 29.6%
WW Joint Treatment Plant (63-4518) 5,328,091 1,062,343 (4,265,749) 19.9% Total Expenses 5,328,091 1,062,343 (4,265,749) 19.9%
Net Operating Income/(Loss or use of Fund Balance) (3,470,491) (512,856) 2,957,635 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 20,136 15,136 402.7%
Total Revenues 380,000 418,576 38,576 110.2%
-
WW Capital Improvement (64-4519) 922,141 663,209 (258,932) 71.9% Transfer to Debt Service (55) 29,697 29,697 - 100.0%
Total Expenses 951,838 692,906 (258,932) 72.8%
Net Operating Income/(Loss or use of Fund Balance) (571,838) (274,330) 297,508