TO: Board of Supervisors
FROM: Tracy A. Schulze - Auditor Controller
REPORT BY: Tracy A. Schulze - Auditor Controller
SUBJECT: Napa County Community Facilities District 2012-1 2026-27 Budget Adoption
RECOMMENDATION
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Adopt a Resolution Adopting the Recommended Budget for Napa County Community Facilities District 2012-1 for Fiscal Year 2026-27, with total financing uses of $387,635. (Fiscal Impact: Establishes budget appropriations of $387,635; Community Facilities District 2012-1; Discretionary)
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BACKGROUND
A public hearing was opened for the Napa County Community Facilities District 2012-1 (CFD MST) fiscal year 2026-27 budget on June 16, 2026. This item has been prepared by the Auditor-Controller's Office based on the Board's actions taken during the public hearing and is presented as the basis for the adoption of the budget resolution.
Attached are State Controller Schedules 12, 13 and 14, which include decreases and increases to obligated fund balance, resulting in total financing sources and uses during the fiscal year of $387,635.
Requested Action: Adopt a resolution Adopting the Recommended Budget for Napa County Community Facilities District 2012-1 for Fiscal Year 2026-27.
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? |
No |
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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 District will not have spending authority in fiscal year 2026-27 and would be unable to fulfill their debt obligations. |
ENVIRONMENTAL IMPACT
ENVIRONMENTAL DETERMINATION: The Napa County Board of Supervisors, acting as a responsible agency pursuant to the California Environmental Quality Act (CEQA) and State CEQA Guidelines, Section 15096, has considered the environmental effects of the Project both in a comprehensive Environmental Impact Report (EIR) - in December 2009 - and in a subsequent Addendum (November 2013). The Federal (NEPA) aspect of this Project has also been addressed - through both documents - and has been certified by the North Bay Water Reuse Authority - of which both the County and NSD are members - and its lead agency, the Sonoma County Water Agency.