TO: Board of Supervisors
FROM: Ryan J. Alsop, Chief Executive Officer
REPORT BY: Ryan J. Alsop, Chief Executive Officer
SUBJECT: Resolution Providing a Non-Matching Employer Contribution to 401(a) Retirement Savings Plan
RECOMMENDATION
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Adopt a Resolution providing a one-time Non-Matching Employer Contribution in the amount of $30,000 to the 401(a) pre-tax sub-account of the Napa County Auditor Controller for the calendar year 2027. (Fiscal Impact: $30,000 Expense; General Fund; Not Budgeted; Discretionary)
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BACKGROUND
Napa County as an employer participates in a 401(a) Retirement Savings Plan (“Plan”). The Plan in part provides that the Employer may contribute to the 401(a) pre-tax sub-account of any officer or employee who is a Plan participant. Section 4.02-2 of the Plan permits Non-Matching Employer Contributions to be made the following calendar year, when a Resolution has been adopted identifying the amount of the contribution and the conditions upon which it will be made.
The Napa County Auditor-Controller will directly assist the County Executive Office with development of the Fiscal Year 2026-27 Budget, providing technical expertise and support to the CEO during critical budget-staff transitions in the CEO’s Office, including training and guidance for CEO staff, and provide overall countywide continuity of budget development for improved efficiency, quality assurance, and alignment with best accounting practices. In exchange for these additional duties, the CEO recommends a one-time only, Non-Matching Employer Contribution to the Auditor-Controller in the amount of $30,000 to her 401(a) pre-tax sub-account at the end of the first pay period of January 2027.
Requested Action: Adopt a Resolution authorizing a one-time only Non-Matching Employer Contribution in the amount of $30,000 paid to the 401(a) pre-tax sub-account of the Napa County Auditor-Controller.
FISCAL 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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Discretionary Justification: |
The Napa County Auditor-Controller will provide additional duties related to budget development that are beyond her statutorily-defined responsibilities. This contribution represents compensation for those additional duties. |
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Is the general fund affected? |
Yes |
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Future fiscal impact: |
Funds will be allocated in FY26-27 to cover this expense. |
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Consequences if not approved: |
The CEO’s Office would not have the benefit of the additional training and budget oversight of the Napa County Auditor-Controller. |
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Additional Information |
County Initiative: Elevate County Service and Workforce Excellence |
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.