Town of Yountville
Staff Report
6550 Yount Street
Yountville, CA 94599
Agenda Item #: 9C
Yountville Town Council Staff Report
DATE: October 20, 2026
TO: Mayor and Town Council
FROM: Kyle Batista, Financial Analyst
PREPARED BY: Kyle Batista, Financial Analyst
RECOMMENDATION
Receive and file September 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 September 2026 Financial Report.
General Fund Revenues including transfers in have reached 13% of Fiscal Year 2026/2027 budgeted amounts.
Budget
15,744,795
As of 9/30/2026
2,116,711
-
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
General Fund Revenues
Transient Occupancy Tax (TOT) revenue reflected in this September 2026 Monthly Financial Report is applicable to collections in August received to date. Sales tax receipts lag 2½ - 3 months behind the actual collection period. Property taxes are generally not received until December or January, after the first installment has been collected by Napa County.
The Fines & Forfeitures amount collected represents penalties applicable to late July 2026 TOT reporting and remittance.
General Fund Expenditures including transfers out have reached 30% of Fiscal Year 2026/2027 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, such as a portion of the Chamber of Commerce contract, premiums for Liability, Worker’s Compensation and Property Insurance, and expenditures related to the Parks & Recreation Summer Camp Program. Departmental IT Allocations are also high due to annual software subscription renewals paid in July. These expenditure accounts are expected to level out throughout the year.
Higher than expected departmental Town Manager expenditures are related to staff transition. Finance staff will continue to monitor and will present a budget adjustment to the Town Council for approval during the mid-year budget adjustment process in early 2027.
The enterprise funds that show a budgeted use of Fund Balance have sufficient fund balance in Fiscal Year 2026/2027 to cover the usage. Joint Treatment Capital Fund 63 shows a large, budgeted use of Fund Balance due to the WW-0011 Wastewater Reclamation Facility Office Modernization Project and the WW-0042 Recycled Water Transmission Main Repair Project.
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.
Budget
15,815,961
As of 9/30/2026
4,709,577
-
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
General Fund Expenditures
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 September 2026 Monthly Financial Report.
TOWN OF YOUNTVILLE
MONTHLY FINANCIAL REPORT
September 30, 2026
General Fund Revenues
The following is a summary of General Fund revenue by major category as of September 30, 2026.
September is 25% of the Fiscal Year:
Revenues: Budget* Actual Variance % of Budget Note
Property Taxes 2,893,264 - (2,893,264) 0.0% Note 1
Sales Taxes 1,815,478 160,529 (1,654,949) 8.8% Note 2
Other Taxes 195,000 - (195,000) 0.0%
Transient Occupancy Tax 8,961,312 1,504,840 (7,456,472) 16.8% Note 3 Investment Earnings 75,000 1,825 (73,175) 2.4%
Licenses & Permits 183,125 73,380 (109,745) 40.1%
Fines & Forfeitures 3,750 37,628 33,878 1003.4%
Rents & Concessions 396,600 97,917 (298,683) 24.7%
Intergovernmental 205,250 4,848 (200,402) 2.4%
Parks & Recreation Fees 554,500 133,596 (420,904) 24.1% Charges for Services 275,500 1,828 (273,672) 0.7%
Miscellaneous 171,080 97,487 (73,593) 57.0%
Total 15,729,859 2,113,878 (13,615,981) 13.4%
Transfers: Budget Actual Variance % of Budget Note
Tourist Imp. Dist. (Fund 22) 14,936 2,833 (12,103) 19.0% Total 14,936 2,833 (12,103) 19.0%
Note 1: The Town expects to receive 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
September 30, 2026
General Fund Expenditures
The following is a summary of General Fund Expenditures by major category as of September 30, 2026:
September is 25% of the Fiscal Year:
Expenditures Budget* Actual Variance % of Budget
Town Council/Mayor 1001 239,957 34,516 (205,441) 14.4%
Non-Departmental 1010 247,000 49,227 (197,773) 19.9%
Town Manager 1101 520,577 235,273 (285,304) 45.2%
Information Technology 1011 - - - 0.0% Note 1
Community Promotion 1015 410,400 162,948 (247,452) 39.7% Finance 1102 960,013 291,069 (668,944) 30.3%
Risk Management 1103 71,500 12,163 (59,337) 17.0%
Town Attorney 1105 351,000 103,264 (247,736) 29.4%
Town Clerk 1110 1,017,765 282,236 (735,528) 27.7%
Planning & Building 2115 1,468,391 355,873 (1,112,518) 24.2% Law Enforcement Services 3200 1,618,657 404,539 (1,214,118) 25.0% Fire & Emergency Services 3201 1,655,143 - (1,655,143) 0.0% Note 2 PW Admin. & Engineering 4301 891,900 290,117 (601,783) 32.5% PW Street Maintenance 4305 514,796 101,644 (413,153) 19.7% PW Park Maintenance 4320 1,110,220 253,834 (856,386) 22.9% PW Government Bldgs. 4325 1,102,680 297,744 (804,936) 27.0% Parks & Rec Admin & Services 5405 711,489 226,496 (484,993) 31.8% Parks & Rec Camp Programs 5406 434,158 206,384 (227,774) 47.5% Community Center 5408 491,156 101,178 (389,978) 20.6%
Parks & Rec Leisure Prog. 5410 382,984 83,150 (299,834) 21.7% Parks & Rec Sports Prog. 5412 62,030 16,323 (45,707) 26.3% Parks & Rec Community Events 5413 307,974 85,471 (222,503) 27.8% Yountville Arts 5415 201,472 113,427 (88,045) 56.3%
Total Expenditures 14,771,261 3,706,877 (11,064,384) 25.1% Transfers Out:
OPEB-Employee Retiree Ben. 7902 2,700 2,700 - 100.0%
Capital Projects Fund 7950 150,000 150,000 - 100.0%
Housing Opportunity Fund 7970 30,000 - (30,000) 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 540,000 540,000 - 100.0% 2020 Lease Fin. Debt Service 7955 310,000 310,000 - 100.0% Total Transfers Out: 1,044,700 1,002,700 (42,000) 96.0% 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 2026/2027 budget adjustments.
TOWN OF YOUNTVILLE
MONTHLY FINANCIAL REPORT
September 30, 2026
CAPITAL PROJECTS
Expenditures Budget * Actual Variance % of Budget
Community Center Enhancements CF-0022 306,585 109,140 197,445 35.6% Community Center, Town Hall and Corpyard Asphalt Repairs CF-0041 190,420 21,461 168,959 11.3% Yountville Commons CF-0046 3,003,832 - 3,003,832 0.0%
Vineyard Park Repair and Maintenance** CF-0050** - 34,347 (34,347) ** North Yountville Hydraulic Assessment CF-0051 32,788 12,895 19,893 39.3% Yountville Commons Enhancements CF-0055 225,000 - 225,000 0.0% Town Facilites Backflow Maintenance and Repair CF-2027 20,000 - 20,000 0.0% Virtual Power Nodes CP-0033 200,000 - 200,000 0.0%
Replacement Trash Can Lids CP-0035 32,754 - 32,754 0.0% EV Chargers CP-0038 100,000 - 100,000 0.0%
Facilities Management Plan CP-0039 50,000 - 50,000 0.0% ADA Accessibility Improvements Program CP-2027 134,000 - 134,000 0.0% Town Wide Flood Management Assessment DF-0021 75,342 52,701 22,641 69.9% Hydroflush Weirs and Floodwall Operation Program DF-3027 75,000 73,790 1,210 98.4% Paving Projects - Plan, Specs, and Engineering GT-3027 150,000 - 150,000 0.0% Update Security Cameras at Corpyard MM-2701 10,000 - 10,000 0.0% HVAC Assessment Town Facilities MM-2702 75,000 1,244 73,756 1.7% LED Light Fixtures - All Facilities MM-2703 25,000 4,849 20,151 19.4% Woodshop/Sign Shop Enclosure MM-2704 50,000 - 50,000 0.0% Paint & Stain Sheriff's Office & Post Office MM-2705 75,000 - 75,000 0.0% Community Center Gym Floor Maintenance Coating MM-2707 65,000 14,623 50,377 22.5% Streetlights Light Fixtures to LED MM-2708 50,000 - 50,000 0.0% Yountville Commons (Measure S) MS-0046 914,689 - 914,689 0.0% Annual Street Maintenance & Paving Program (Measure U) MU-3027 798,140 31,460 766,680 3.9% Curb, Gutter, and Sidewalk Replacement SB-6027 70,000 - 70,000 0.0% Surveys and Monuments ST-0004 30,000 - 30,000 0.0%
Replace 2013 Pickup Truck ST-0031 85,365 - 85,365 0.0%
New Path Southern Loop ST-0034 81,698 6,698 75,000 8.2% Mobility Plan and Wayfinding ST-0035 118,841 - 118,841 0.0% Replace 2005 Backhoe ST-0040 250,000 - 250,000 0.0%
Pedestrian and Bicycle Facility Projects ST-3027 40,000 - 40,000 0.0% Traffic Calming Program ST-4027 25,000 - 25,000 0.0%
Utility Underground Program UU-2027 212,104 - 212,104 0.0% Total 7,571,558 363,209 7,208,350 4.8%
* Budget includes amounts for prior year purchase order rollover and reflects all Fiscal Year 2026/2027 budget adjustments. ** This was a FY 25/26 project that should have been encumbered and then rolled forward. A $36,155 budget adjustment to use available Fund 50 balance will be requested during the FY 26/27 mid-year review.
TOWN OF YOUNTVILLE
MONTHLY FINANCIAL REPORT
September 30, 2026
CAPITAL PROJECTS
Expenditures - Water & Wastewater Budget * Actual Variance % of Budget 1MG Water Tank, Water Main, Design and Construction WA-0019 3,000,000 11,979 2,988,021 0.4% Water System Inter Tie Projects WA-0020 41,624 26,355 15,269 63.3% Pump on Finnell-Out of Town Connection WA-0030 100,000 - 100,000 0.0% CalVet Out of Town Meter Rebuild/new Backflow WA-0032 100,000 - 100,000 0.0% CalVet Connections New Backflow Devices WA-0033 75,000 - 75,000 0.0% Water Distribution GIS Map Update WA-0034 50,000 - 50,000 0.0% Water Meter Replacement Program WA-2027 35,500 - 35,500 0.0% Main and Service Lateral Replacement Program WA-3027 50,000 - 50,000 0.0% SCADA Maintenance WA-6027 15,000 - 15,000 0.0%
WWRF Office Modernization WW-0011 1,868,250 9,375 1,858,875 0.5% Paint Wastewater Facilities, Structures, and Equipment WW-0031 75,000 - 75,000 0.0% WWTP Basin Assessment, Maintenance and Repair WW-0034 83,521 31,148 52,373 37.3% Pond Site Fencing, Grading, & Drainage Improvements WW-0038 16,500 16,500 - 100.0% Recycled Water Transmission Main Repair WW-0042 1,585,162 587,477 997,685 37.1% Cross Connection Compliant Air Gap-Raptor to Recycled Water WW-0048 60,000 - 60,000 0.0% Chlorine Tank Replacment WW-0049 35,000 - 35,000 0.0%
Sludge Deatering Evaluation and Installation WW-0050 300,000 - 300,000 0.0% Adjust Methane Gas Line at Flare WW-0051 30,000 - 30,000 0.0% Final West Clarifier Sludge Collector WW-0052 25,000 - 25,000 0.0% LED Light Fixtures - Treatment Plant and Pump Station WW-0053 30,000 - 30,000 0.0% Repair and Preplace Fuel Pump at Corpyard WW-0054 60,000 - 60,000 0.0% Recycled Water-Valves and Flow Meters WW-0055 20,000 - 20,000 0.0% Recycled Water Customer Locations Monitoring Notifications WW-0056 45,000 - 45,000 0.0% Update Security Cameras at Treatment Plant WW-0057 10,000 - 10,000 0.0% Fuzzy Filter Media and HMI Screen Replacement WW-0058 40,000 - 40,000 0.0% Electrical Distribution Evaluation WW-0060 45,000 - 45,000 0.0% Digester Recirculation Pump Replacement WW-0061 50,000 - 50,000 0.0% Safety Handrail Remove, Replace and/or Rehab in Place WW-0062 25,000 - 25,000 0.0% Inflow & Infiltration Reduction Program WW-2027 59,475 - 59,475 0.0% Sewer Main Replacement and Repair Program WW-3027 102,500 - 102,500 0.0% Plant Equipment Replacement Program WW-4027 136,458 21,375 115,083 15.7% Town Pump Station Equipment Replacement Program WW-5027 120,000 - 120,000 0.0% SCADA Controls WW-6027 30,000 12,476 17,524 41.6%
SCADA Improvements WW-7027 45,000 - 45,000 0.0%
SCADA Control Maintenance Pump Station WW-8027 15,000 - 15,000 0.0% Total 8,378,990 716,684 7,662,306 8.6%
* Budget includes amounts for prior year purchase order rollover and reflects all Fiscal Year 2026/2027 budget adjustments.
TOWN OF YOUNTVILLE
MONTHLY FINANCIAL REPORT
September 30, 2026
WATER CAPITAL IMPROVEMENT FUND (60) Budget Actual Variance % of Budget Revenues - System Replacement Fees 187,200 46,117 (141,083) 24.6% Interest Income 6,000 - (6,000) 0.0%
Transfers from Water Operating Fund (61) 550,000 - (550,000) 0.0% Transfers from Util Ent Proj Fund (06) 1,100,000 - (1,100,000) 0.0% Transfers from Water Drought Reserve Fund 57 2,000,000 - (2,000,000) 0.0% Total Revenues 3,843,200 46,117 (3,797,083) 1.2%
Capital Improvement (60-4500) 3,562,124 55,150 (3,506,974) 1.5% Total Expenses 3,562,124 55,150 (3,506,974) 1.5%
Net Operating Income/(Loss or use of Fund Balance) 281,076 (9,033) (290,110) WATER OPERATING ENTERPRISE FUND (61) Budget Actual Variance % of Budget Revenues - Utilities 2,223,352 645,453 (1,577,899) 29.0% Interest Income 10,000 - (10,000) 0.0%
Transfer-Water Subsidy (01) 6,000 - (6,000) 0.0%
Total Revenues 2,239,352 645,453 (1,593,899) 28.8%
O & M Expenses (61-4505) 885,326 212,547 (672,778) 24.0% Water Purchases (61-4507) 1,159,145 285,694 (873,451) 24.6% Transfer to Wtr Cap Improv (60-4500) 550,000 - (550,000) 0.0% Total Expenses 2,594,471 498,241 (2,096,229) 19.2%
Net Operating Income/(Loss or use of Fund Balance) (355,119) 147,212 502,330 WASTEWATER OPERATING ENTERPRISE FUND (62) Budget Actual Variance % of Budget Revenues - Utilities 3,107,500 856,631 (2,250,869) 27.6% Interest Income 20,000 - (20,000) 0.0%
Transfer-Wastewater Subsidy (01) 6,000 - (6,000) 0.0%
Total Revenues 3,133,500 856,631 (2,276,869) 27.3%
-
WW Collection (62-4510) 541,701 148,955 (392,746) 27.5% WW Treatment (62-4515) 2,174,895 549,002 (1,625,893) 25.2% Transfer to Capital (63/64) 475,000 - (475,000) 0.0%
Total Expenses 3,191,596 697,957 (2,493,639) 21.9%
Net Operating Income/(Loss or use of Fund Balance) (58,096) 158,674 216,770 JOINT TREATMENT CAPITAL FUND (63) Budget Actual Variance % of Budget System Replacement Fees 286,590 70,701 (215,889) 24.7%
Revenues Capital Recovery Vets 587,500 50,000 (537,500) 8.5% Interest Income 75,000 - (75,000) 0.0%
Transfer from Wastewater Operating (62) 50,000 - (50,000) 0.0% Total Revenues 999,090 120,701 (878,389) 12.1%
WW Joint Treatment Plant (63-4518) 4,948,773 717,510 (4,231,263) 14.5% Total Expenses 4,948,773 717,510 (4,231,263) 14.5%
Net Operating Income/(Loss or use of Fund Balance) (3,949,683) (596,809) 3,352,874 WASTEWATER UTILITY CAPITAL FUND (64) Budget Actual Variance % of Budget Transfer from WW Operating (62) 425,000 - (425,000) 0.0% Interest Income 8,000 - (8,000) 0.0%
Total Revenues 433,000 - (433,000) 0.0%
-
WW Capital Improvement (64-4519) 459,475 11,527 (447,948) 2.5% Transfer to Debt Service (55) 30,158 - (30,158) 0.0%
Total Expenses 489,633 11,527 (478,106) 2.4%
Net Operating Income/(Loss or use of Fund Balance) (56,633) (11,527) 45,106