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.
Comprehensive Annual Financial Report
Each year, NapaSan develops a Comprehensive Annual Financial Report (CAFR). The CAFR 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 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 NapaSan's CAFR report / audited financial statements here.
Popular Annual Financial Report
The Popular Annual Financial Report (PAFR) is comprised of information from the Comprehensive Annual Financial Report (CAFR), 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.
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.
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.
- FY 2019-2020 Capacity Charges Report (PDF)
- FY 2018-2019 Capacity Charges Report (PDF)
- FY 2017-2018 Capacity Charges Report (PDF)
- FY 2016-2017 Capacity Charges Report (PDF)
- FY 2015-2016 Capacity Charges Report (PDF)
- FY 2014-2015 Capacity Charges Report (PDF)
- FY 2013-2014 Capacity Charges Report (PDF)
- FY 2012-2013 Capacity Charges Report (PDF)
- FY 2011-2012 Capacity Charges Report (PDF)
- FY 2010-2011 Capacity Charges Report (PDF)
- FY 2009-2010 Capacity Charges Report (PDF)
- FY 2008-2009 Capacity Charges Report (PDF)
- 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.