Financial Management

Responsible and effective management of District funds is a high priority for NSD. The District 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, the Napa Sanitation District 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 District’s annual budget.  

 

Comprehensive Annual Financial Report

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

 

Popular Annual Financial Report

At the end of fiscal year 2015-16, Napa San created its first Popular Annual Financial Report (PAFR).  The PAFR is comprised of information from the Comprehensive Annual Financial Report (CAFR), and is specifically designed to be readily accessible and understandable to the general public. View the District's PAFR here.

 

Operating and Capital Budgets

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

Current & Past Budgets:

FY 2017-18 Operating and Capital Budget

FY 2016-17 Operating and Capital Budget

 FY 2015-16 Operating and Capital Budget

 FY 2014-15 Operating and Capital Budget

FY 2013-14 Operating and Capital Budget

FY 2012-13 Operating and Capital Budget

 

 

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 2014-15 Quarterly Financial Reports  

FY 2014-15 Quarter 1

FY 2014-15 Quarter 2

FY 2014-15 Quarter 3

FY 2014-15 Quarter 4

 

FY 2015-16 Quarterly Financial Reports  

FY 2015-16 Quarter 1

FY 2015-16 Quarter 2

FY 2015-16 Quarter 3

 

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 & Past Capacity Charge Reports

FY 2015-16 Capacity Charge Report

FY 2014-15 Capacity Charge Report

FY 2013-14 Capacity Charge Report

 FY 2012-13 Capacity Charge Report

 FY 2011-12 Capacity Charge Report

FY 2010-11 Capacity Charge Report 

FY 2009-10 Capacity Charge Report

FY 2008-09 Capacity Charge Report

FY 96 - FY 08 Capacity Charge Report 

 

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 2015-16