The following is a summary of General Fund revenue by major category as of May 31, 2017: Revenues: Budget* Actual Variance % of Budget

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1 General Fund Revenues The following is a summary of General Fund revenue by major category as of May 31, 2017: Revenues: Budget* Actual Variance % of Budget Property Taxes 1,174,200 1,266,578 92, % Sales Taxes 1,131, ,510 (134,490) 88.1% Other Taxes 138, ,649 (2,351) 98.3% Transient Occupancy Tax 6,400,000 5,814,680 (585,320) 90.9% Investment Earnings 7,500 16,681 9, % Licenses & Permits 57, ,958 50, % Fines & Forfeitures 3,400 7,264 3, % Rents & Concessions 264, ,961 (139) 99.9% Intergovernmental 102, ,717 29, % Parks & Recreation Fees 340, ,412 (37,288) 89.1% Charges for Services 83, , , % Impact Fees 175, ,318 61, % Miscellaneous 90, , , % Transfers & Other Sources 10,667 10, % Total 9,977,667 9,924,014 (53,653) 99.5% Transfers: Budget Actual Variance % of Budget Tourist Business Imp. Dist. 1,067, ,143 (96,307) 91.0% TOT is due one month after the collection period. Sales tax receipts lag 2 ½ - 3 months behind the actual collection period. Property taxes are generally not received until December, after the first installment has been collected by Napa County.

2 General Fund Expenditures The following is a summary of General Fund Expenditures by major category as of May 31, 2017: Expenditures Budget* Actual Variance % of Budget Town Council/Mayor ,815 72,439 (32,376) 69.1% Non-Departmental ,815 87,136 (194,679) 30.9% Town Manager , ,335 (66,898) 86.0% Information Technology (59,486) - 0.0% Note 2 Community Promotion , ,740 (53,445) 89.8% Finance , ,022 (74,045) 83.9% Risk Management ,800 35,615 (16,185) 68.8% Note 1 Town Attorney , , % Town Clerk , ,885 (102,727) 71.5% OPEB-Employee Retiree Ben , ,091 16, % Housing Opportunity Prog , ,069 (2,831) 99.2% Planning & Building ,263, ,653 (455,734) 63.9% Law Enforcement Services , ,587 (154,913) 83.1% Fire & Emergency Services , ,259 (197,741) 60.3% PW Admin. & Engineering , ,042 (55,906) 91.3% PW Street Maintenance , ,224 (64,783) 83.4% PW Park Maintenance , ,058 (89,430) 81.2% PW Government Bldgs , ,824 (57,700) 82.0% Parks & Rec Admin & Services , ,457 (64,405) 85.5% Parks & Rec Camp Programs ,570 97,419 (15,151) 86.5% Parks & Rec Pool & Aquatics , ,462 (22,463) 84.3% Community Center , ,678 (29,546) 92.0% Parks & Rec After School Prog , ,012 (3,620) 97.7% Parks & Rec Leisure Prog , ,361 (21,151) 89.7% Parks & Rec Community Events ,781 91,744 (16,037) 85.1% Parks & Rec Sports Prog ,818 49,875 (15,943) 75.8% Total Expenditures 9,352,566 7,502,962 (1,790,117) 80.2% Transfers Out: OPEB-Employee Retiree Ben. 120, , % PERS UAL 366, , % PEG Fund - 49,019 (49,019) 0.0% Capital Projects Fund 723, , , % 2008 Lease Rev. Debt Service 669, , % 2013 Lease Rev. Debt Service 356, , % Total Transfers Out: 2,235,955 1,938, , % Note 1: Allocations of liability, property damage and Workers Comp insurance will be allocated to departments by end of fiscal year. Note 2: Allocations of information technology are made to each department so no expenses are shown for program Note 3: PERS Unfunded Accrued Liability Fund created FY 16/17 as a result of fund balance at year end FY 15/16 Note 4: PEG Funds are now in Fund 21 as a restricted fund to more adequately report and monitor its restircted use.

3 CAPITAL PROJECTS Expenditures Budget * Actual Variance % of Budget Community Center Trash Enclosure CF ,000 5,189 (79,811) 6.1% Corporation Yard Renovations CF ,156 58,951 (5,205) 91.9% Town Hall Council Chambers Imp CF , (4,663) 6.7% Community Center Restoration CF ,045 45,526 (59,519) 43.3% Town Hall HVAC CF ,000 - (10,000) 0.0% Equip. Replace - Civic Fac CF % Civic Facilties Renovations CF ,000 - (15,000) 0.0% Civic Facilities Proiect CP ,350 7, % Geographic Info. System CP ,461 16,291 (50,170) 24.5% Yountville Park Parking Imp. CP ,000 - (50,000) 0.0% Oak Circle Open Space Parking CP ,989 4, % Community WiFi Hotspot CP ,000 - (50,000) 0.0% Community Hall Fire Smoke Det CP ,000 29,060 (10,940) 72.6% ADA Acces. Improv. Prog. CP ,780 1,090 (1,690) 39.2% ADA Acces. Improv. Prog. CP ,000 19,436 (30,564) 38.9% Curb, Gutter & Sidewalk Repl CP ,100 - (13,100) 0.0% Veh. & Equip. Replacement CP % Pavment Treat. - Path & Parking CP ,000 7,830 (2,170) 78.3% Finnell Culvert/Hopper Crk-Beard Ditch DF , ,563 (58,669) 73.0% Washington St Dr-Pedroni-Jefferson DF ,000 - (80,000) 0.0% Floodwall Earthquake Repair DF % Drainage Inlets Full Trash Capture DF % Town-wide Drainage Imp. Prog. DF ,000 5,201 (9,800) 34.7% Van de Leur Fencing Replacement PK % Park Irrigation-Smart Weather PK (0) 100.0% Pool Pumps & Resurfacing PK ,524 2,524 (1) 100.0% Oak Circle Community Park PK ,058 10,758 (12,300) 46.7% Park Restroom Floors PK ,000 28,612 3, % Veteran's Memorial Park Renov PK , ,977 (44,023) 91.8% Parks & Recreation Utility Vehicle PK ,000 27,930 2, % Park Improvements Program PK ,300 8, % Park Major Equip. Replac. Prog. PK ,310 1,071 (23,239) 4.4% Park Paths Program PK ,000 - (15,000) 0.0% Park Development & Design PK ,085 1, % Swimming Pool Replac. Prog. PK ,000 39,400 (20,600) 65.7% Surveys & Monuments Book ST ,075 19,355 (11,720) 62.3% Hopper Creek Bridge Barrier ST ,541 40,895 (99,646) 29.1% Napa Valley Vine Trail ST ,000 35, % Yountville Crossroad St Reconstr ST , ,142 (99,858) 83.4% Curb, Gutter & Sidewalk Repl GT ,900 - (11,900) 0.0% Traffic Calming Program ST ,985 13,661 4, % Traffic Calming Program ST ,000 - (30,000) 0.0% Street Light Replacement ST ,000 50,459 (541) 98.9% Replace Railroad Tie Curbs ST ,000 24, % Total 2,535,933 1,653,504 (882,429) 65.2%

4 Expenditures Budget * Actual Variance % of Budget Fixed Networks/Meter Reading WA , ,919 (2,791) 97.8% Crossroad Water Main Repl WA , ,180 (307) 99.8% Water Dist Sys Improv/Blowoffs WA , (63,317) 0.8% Water Meter Replacements WA ,984 10,984 (0) 100.0% Water Meter Replacements WA ,590 37,016 (3,574) 91.2% Main and Sewer Lateral Replcmt WA ,251 90, % Recycled Water Expansion WW ,025 18, % Inflow & Infiltration Reduction WW ,863 - (67,863) 0.0% Sewer Main Replacement WW ,825 - (65,825) 0.0% Plant Equipment Replacement WW ,774 6,350 (54,424) 10.4% Pump Station Equipment Replcmt WW ,000 7,070 (2,930) 70.7% Total 747, ,290 (261,031) 65.1% * Budget includes amounts for prior year purchase order rollover -

5 WATER CAPITAL IMPROVEMENT FUND (60) Budget Actual Variance % of Budget Revenues- System Replacement Fees 76,500 74,381 (2,119) 97.2% Transfers from Wtr Operating Fund (61) 200, , % Total Revenues 276, ,381 (2,119) 99.2% Capital Improvement (D 4500) 524, ,445 (70,389) 86.6% Transfer to Wtr Cap Improv % Total Expenses 524, ,445 (70,389) 86.6% Net Operating Income/(Loss) (248,334) (180,064) 68,270 WATER OPERATING ENTERPRISE FUND (61) Budget Actual Variance % of Budget Revenues 1,240,030 1,123,945 (116,085) 90.6% O & M Expenses (D 4505) 596, ,407 (147,264) 75.3% Purchases (D 4507) 688, ,943 (256,146) 62.8% Transfer to Wtr Cap Improv ( ) 200, , % Total Expenses 1,484,760 1,081,350 (403,410) 72.8% Net Operating Income/(Loss) (244,730) 42, ,325

6 WASTEWATER OPERATING ENTERPRISE FUND (62) Budget Actual Variance % of Budget Revenues 1,574,500 1,250,361 (324,139) 79.4% - WW Collection (D 4510) 413, ,341 (106,255) 74.3% WW Treatment (D4515) 1,223, ,487 (239,392) 80.4% Transfer to JTP Capital (63) 50,000 45,837 (4,163) 91.7% Total Expenses 1,687,476 1,337,665 (349,811) 79.3% Net Operating Income/(Loss) (112,976) (87,304) 25,672 JOINT TREATMENT CAPITAL FUND (63) Budget Actual Variance % of Budget Revenues System Replacement Fees 111, ,203 (5,497) 95.1% Revenues Capital Recovery Vets 50, , , % Transfer frm Capital (Town) 50,000 45,837 (4,163) 91.7% Total Revenues 211, ,040 90, % WW Joint Treatment Plant (D 4518) 225, ,036 (36,400) 83.9% Transfer to WW Cap Improv ( ) 250, , % Total Expenses 475, ,036 (36,400) 92.3% Net Operating Income/(Loss) (263,736) (136,996) 126,740 WASTEWATER UTILITY CAPITAL FUND (64) Budget Actual Variance % of Budget Transfer frm Joint Treatment Cap Fund (63) 250, , % - WW Capital Improvement (D 4519) 143,688 7,070 (136,618) 4.9% Transfer to Debt Service 89,272 89, % Total Expenses 232,960 96,342 (136,618) 41.4% Net Operating Income/(Loss) 17, , ,556 * Veteran's Home paid their past due $50,000 for fiscal years 13/14, 14/15, 15/16 during this fiscal year. An additional $50,000 remains due for this fiscal year.