Overview
Napa County's FY 2026-27 adopted budget (Schedule 1, All Funds Summary) shows total financing sources of $1,169,335,662, funding appropriations of $1,017,154,250 plus increases to obligated fund balance of $152,181,412 — the two uses sum exactly to the sources. Governmental-funds appropriations are $777,779,732 and other-funds appropriations $239,374,518, summing exactly to $1,017,154,250. The General Fund is balanced: financing sources of $349,125,823 equal financing uses of $349,125,823.
Source: Napa County FY 2026-27 Adopted Budget book, Schedule 1 and General Fund summary.
At a glance — FY 2026-27 adopted
Source: Napa County FY 2026-27 Adopted Budget book, Schedule 1 and General Fund summary.
General Fund — FY 2026-27 adopted
General Fund financing sources of $349,125,823 comprise beginning fund balance (estimated) of $26,810,648, revenues of $311,985,175, and decreases to obligated fund balance of $10,330,000 (Tobacco Settlement decrease $330,000 plus release of Fiscal Uncertainty $10,000,000). Financing uses of $349,125,823 comprise appropriations of $338,382,547 plus increases to obligated fund balance of $10,743,276 (General Reserve $3,226,066 plus Assignment for Future Expenditures $7,517,210).
| General Fund revenues | FY 2026-27 adopted |
|---|---|
| Taxes | $199,232,650 |
| Licenses, Permits & Franchises | $6,565,600 |
| Intergovernmental | $37,524,226 |
| Other Financing Sources | $23,691,024 |
| Charges for Services | $30,233,495 |
| Fines and Miscellaneous | $14,738,180 |
| Total General Fund revenues | $311,985,175 |
| General Fund expenditures by type | FY 2026-27 adopted |
|---|---|
| Salaries & Benefits | $187,755,250 |
| Services & Supplies | $89,869,678 |
| Other Charges, Special Items & Capital Assets | $11,208,333 |
| Other Financing Uses | $49,549,286 |
| Total appropriations (incl. $1,000,000 contingency) | $338,382,547 |
Appropriations of $338,382,547 comprise operations/capital of $337,382,547 plus a $1,000,000 contingency. Both tables above sum exactly to their printed totals.
Source: Napa County FY 2026-27 Adopted Budget book, General Fund summary.
All funds by function — FY 2026-27 adopted
Appropriations by function sum exactly to $996,158,529; adding Special Districts and Other Agencies of $20,995,721 gives the all-funds appropriations total of $1,017,154,250. Fund-group appropriations: Operating Special Revenue $351,282,009; Capital Projects $12,698,532; Debt Service $261,000; Internal Service $191,854,376 (Fleet $8,181,171 + IT $26,784,073 + Property Management $15,014,523 + Employee-Retiree Benefits $128,105,000 + Liability Insurance $13,769,609); Enterprise $26,524,421 (Airport $21,155,469 + 5th Street Parking Garage $1,214,330 + Animal Shelter $3,553,637 + Lake Berryessa Concessions $600,985); Special Districts $20,995,721.
| Function | FY 2026-27 adopted |
|---|---|
| General | $338,092,211 |
| Public Protection | $278,729,100 |
| Public Ways and Facilities | $75,434,330 |
| Health and Sanitation | $172,984,489 |
| Public Assistance | $107,671,854 |
| Education | $20,087,687 |
| Recreation and Cultural Services | $2,897,858 |
| Debt Service | $261,000 |
| Subtotal, functions | $996,158,529 |
| Special Districts and Other Agencies | $20,995,721 |
| Total all-funds appropriations | $1,017,154,250 |
Disclosed: the function table's "General" figure of $338,092,211 differs from the General Fund schedule's appropriations of $338,382,547 by $290,336. Both are shown as the book prints them; the Schedule 1 total governs.
Source: Napa County FY 2026-27 Adopted Budget book, Budget Overview appropriations-by-function table and Schedule 1.
Debt
The county's one outstanding long-term obligation, per the Debt Service Fund section, is the 2012 Clean Renewable Energy Bonds. Remaining debt-service payments to maturity: FY 2026-27 $259,404; FY 2027-28 $252,235; FY 2028-29 $123,398 — $635,037 in total. The debt limit is 5% of taxable property; on the 2025-26 assessment roll of $58.1 billion that is $2.9 billion. S&P assigned AA+/Stable to appropriation debt with an implied Issuer Credit Rating of AAA (as of the last county-issued debt, March 2014).
Source: Napa County FY 2026-27 Adopted Budget book, Debt Service Fund section.
Sources & notes
- Only source used: Napa County FY 2026-27 Adopted Budget book. Read the budget book.
- Sum checks: $1,017,154,250 + $152,181,412 = $1,169,335,662; $777,779,732 + $239,374,518 = $1,017,154,250; General Fund revenues sum exactly to $311,985,175 and expenditures by type sum exactly to $338,382,547; functions sum exactly to $996,158,529 and + $20,995,721 = $1,017,154,250; Internal Service and Enterprise subgroup figures sum exactly to their printed totals.
- Disclosed, not smoothed: (1) function-table "General" $338,092,211 vs. General Fund schedule $338,382,547 ($290,336 difference) — both as printed, Schedule 1 governs; (2) the transmittal letter's 1,654 positions describe the recommended budget, so no adopted position total is claimed.
- Fiscal-year label: FY 2026-27 (July 1, 2026–June 30, 2027); adopted June 23, 2026, after public hearings June 15 & 16, 2026.
- Jurisdiction palette: no verified Napa County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.