Financial Management

Responsible and effective management of funds is a high priority for NapaSan. NapaSan manages its finances in order to provide daily services as well as plan for the maintenance, improvement and expansion of the sewer collection system and wastewater treatment systems.

How Your Fees Are Spent

Your Sewer Service Charge pays for an essential service that most people rarely think about: collecting and treating the wastewater from your property. For most customers, NapaSan doesn’t charge a monthly fee for its services; instead, you’re invoiced once a year through the County’s property tax statement.  However, the Sewer Service Charge is NOT a tax, it is a fee for service. For current and historic Sewer Service Charge rates, visit our Rates & Fees page.


What costs are involved in wastewater collection and treatment? Visit the Sewer Service Charge Allocation page to find out how the funds are allocated by activity through the NapaSan’s annual budget.  


Annual Comprehensive Financial Report


Each year, NapaSan develops an Annual Comprehensive Financial Report (ACFR). The ACFR is then audited by certified public accountants. The report contains an overview of NapaSan and a discussion and analysis of NapaSan’s financial performance during the previous fiscal year (FY). NapaSan developed an ACFR for the first time for FY 10-11; prior to that, we prepared audited financial statements. The ACFR compiles and summarizes complex financial data in an easily understandable format. View NapaSan's ACFR report / audited financial statements here.


Popular Annual Financial Report


The Popular Annual Financial Report (PAFR) is comprised of information from the Annual Comprehensive Financial Report (ACFR), along with information about NapaSan’s activities this past year. It is specifically designed to be readily accessible and understandable to the general public. View the PAFR here.


Operating and Capital Budgets


Each year, NapaSan produces a comprehensive Operating and Capital Budget with the goal of allowing NapaSan to provide high quality service and meet state and federal environmental regulations.  NapaSan's budgets span the Fiscal Year, which is July 1 through June 30. NapaSan's Board of Directors adopts the annual budget in June each year.

  1. FY 2022-23 Operating and Capital Budget (PDF)
  2. FY 2021-22 Operating and Capital Budget (PDF)
  3. FY 2020-21 Operating and Capital Budget (PDF)
  4. FY 2019-20 Operating and Capital Budget (PDF)
  5. FY 2018-19 Operating and Capital Budget (PDF)
  6. FY 2017-18 Operating and Capital Budget (PDF)

Quarterly Financial Reports

These reports are provided to give an update on the financial status of the District, and to report on the status of projects and objectives in the District's Strategic Plan.

FY 2020-21 Quarterly Financial Reports

  1. FY 20-21 Quarter 1 (PDF)
  2. FY 20-21 Quarter 2 (PDF)
  3. FY 20-21 Quarter 3 (PDF)

Capacity Charge Reports

In compliance with state law, each year the District prepares a Capacity Charge Report that details the amount of capacity charges received and how it was spent. The Napa Sanitation District charges a capacity charge on all new development and all expansions or changes of existing development to pay for current and future capital improvement projects in the wastewater treatment plant, water recycling system or collection system that are designed to accommodate growth or expanded use.

Current Capacity Charges Report

  1. FY 21-22 Capacity Charges Report (PDF)
  2. FY96-FY08 -Capital Cost Allocation and Accounting Study (PDF)

Employee and Board of Directors Reimbursement Report

State code requires that the District prepare a report for each fiscal year that lists any reimbursements paid to employees or Board members by the District of at least $100 for each individual charge for services or products received. For sake of full transparency, the District’s report includes all reimbursements made to District employees and directors.

Employee and Board of Directors Reimbursement Report for FY 2020-21