Skip to main content

Financial Information

Annual Budget 

LAFCO of Napa County's annual operating costs are entirely funded by the County of Napa and the Cities of American Canyon, Calistoga, Napa, St. Helena, and Town of Yountville. State law states the County is responsible for one-half of LAFCO’s operating costs while the remaining amount is proportionally shared by the five cities based on a weighted calculation of population and general tax revenues. Each agency is responsible for paying their share of the Commissions adopted budget at the beginning of each fiscal year.

Annual Audit

It is the practice of LAFCO to retain an outside consultant to audit the agency’s financial statements for each fiscal year completed. The purpose of the audit is for a third-party to assess the reliability of the financial statements by reviewing records and testing transactions to determine their compliance with generally accepted governmental accounting standards. The audit also provides an opportunity for the third-party to identify reporting errors and omissions as well as to make suggestions for improvements. Recently completed annual audits are provided below.


Form 700 

Consistent with state regulations, each person identified as a "public official identified in California Government Code Section 87200" or as a "designated employee" shall file with the Election Division a Statement of Economic Interests (Form 700). The intent of the Form 700 is to ensure that decision makers are not using their authority to affect personal financial interests. Following are the LAFCO officials identified in Section 87200 of the California Government Code.

  • Mariam Aboudamous (Commissioner)
  • Diane Dillon (Commissioner)
  • Ryan Gregory (Commissioner)
  • Eve Kahn (Commissioner)
  • Kenneth Leary (Commissioner)
  • Margie Mohler (Commissioner)
  • Beth Painter (Commissioner)
  • Brad Wagenknecht (Commissioner)
  • Brendon Freeman (Executive Officer)
  • Gary Bell (Counsel)
  • David Ruderman (Counsel)