TO: Board of Supervisors
FROM: Ryan J. Alsop - Chief Executive Officer
REPORT BY: Tracy A. Schulze - Auditor Controller
SUBJECT: Napa County 2026-27 Budget Adoption
RECOMMENDATION
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Adopt a Resolution Adopting the Recommended Budget for Napa County for Fiscal Year 2026-27; and adopt a Resolution Amending the Table and Index of Classes. (Fiscal Impact: Establishes budget appropriations for all County funds; Discretionary)
(CONTINUED FROM JUNE 16, 2026)
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BACKGROUND
The Board of Supervisors opened a public hearing for the Napa County fiscal year 2026-27 budget on June 15, 2026. This item has been prepared by the Auditor-Controller's Office, based on the Board's actions taken during the public hearing, in accordance with the State of California, County Budget Act, Government Code Sections 29080-29093.
There are two resolutions for the Board’s consideration. The first resolution is to adopt the Recommended 2026-27 Budget. Attached are State Controller Schedules 1-4 and 12-14, which include decreases and increases to obligated fund balances, resulting in total financing sources and uses during the year. The second resolution makes certain changes to the table and index of positions that are necessary to implement the Recommended 2026-27 Budget (see Personnel Schedules in the Recommended Budget for more details).
Procedural Requirements:
1. Continue Public Hearing from June 16, 2026
2. Staff Reports
3. Public Comments
4. Close the Public Hearing
5. Motion, second, discussion, and vote to adopt two Resolutions
The attachments include the following:
• Resolution to Adopt the Recommended 2026-27 Budget
• State Schedules 1, 2, 3 and 4 All Fund Budget Summary and Governmental Funds
• State Schedules 2, 3 and 4 Non-operating Special Revenue Funds
• State Schedules 12, 13, and 14 Internal Service Funds and Enterprise Funds
• Resolution to Amend the Table and Index of Classes
• Management Compensation Plan - Confidential (Redline)
• Management Compensation Plan - Confidential (Clean)
Requested Action:
Adopt a Resolution adopting the Recommended Budget of Napa County for Fiscal Year 2026-27 and adopt a Resolution to Amend the Table and Index of Classes.
FISCAL & STRATEGIC PLAN IMPACT
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Is there a Fiscal Impact? |
Yes |
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Is it currently budgeted? |
No |
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Is it Mandatory or Discretionary? |
Discretionary |
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Is the general fund affected? |
Yes |
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Future fiscal impact: |
Establishes the budget authority for fiscal year 2026-27. |
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Consequences if not approved: |
Without budget adoption, the County will not have spending authority for fiscal year 2026-27. |
ENVIRONMENTAL IMPACT
ENVIRONMENTAL DETERMINATION: The proposed action is not a project as defined by 14 California Code of Regulations 15378 (State CEQA Guidelines) and therefore CEQA is not applicable.