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17 MID YEAR BUDGET REV 2-19-08
AGENDA REPORT MEETING DATE: February 19, 2008 TO: William A. Huston, City Manager FROM: Ronald A. Nault, Finance Director SUBJECT: FISCAL YEAR 2007-08 MID YEAR BUDGET REVIEW SUMMARY: The following is staffs review of the City's first six months of operations under the adopted FY 2007-08 Budget, projecting revenues and expenditures through the fiscal year end. The recommendations made to the City Council in this report will ensure that the budget will be balanced for the remainder of the fiscal year and the City Council's reserve policy will be met. RECOMMENDATION: Approve the following adjustments to the authorized FY 2007-08 Budget: a. Approve a supplemental appropriation of $ 80,000 from the unappropriated reserves of the General Fund to add to the approved budget of the City Attorney's office to cover additional litigation expenses for the fiscal year. b. Approve a supplemental appropriation of $ 500,000 from the unappropriated reserves of the General Fund to transfer to the Liability Fund to bring the projected Fund Balance in line with our insurance JPA established guidelines. c. Approve a supplemental appropriation of $ 14,000 from the unappropriated reserves of the General Fund to add to the approved budget of the Human Resources department to provide for temprary coverage in the department while two staff members are out on maternity leave. d. Approve a supplemental appropriation of $ 30,000 from the unappropriated reserves of the General Fund to add to the approved budget of various departments to provide for part time coverage in the departments when we tranistion to open Fridays. FISCAL IMPACT: The attached Mid Year Budget Review follows the format of the adopted FY 2007-08 Budget. Each department has reviewed their areas of responsibility and has provided the projections that are presented in this report. The FY 2007-08 Current Budget column reflects any supplemental appropriations approved by the City Council through 12-31-2007, as well as prior period encumbrances carried forward and the current recommendations made by the City Manager that are a result of this review process. The beginning Fund Balances that appear on Page 1 have been adjusted from the adopted budget to reflect audited balances as of 6-30-07. The projected 6-30-08 General Fund Balance of $12,527,880 meets the City Council Reserve Policy of a minimum General Fund operating reserve of 15%. The following discussion will focus on the significant changes that have had an impact on the various funds of the City. DISCUSSION: THE GENERAL FUND General Fund-Beginning Balance Adjustments The audited Fund Balance at 6-30-07 was $10,564,300. The audited number is just $381,882, 3.5%, less than the projected Fund Balance of $10,946,182 used to develop the FY 2007-08 budget. While there were various fluctuations in numerous revenue accounts it is easier to identify the difference on the operational expense side. The projected Departmental Operating expenses at year end were $50,650,573. Audited expenses were $50,911,139; this is within $260,000, 0.5%, of the projected expense number and is two-thirds of the total change in the ending Fund Balance. 2007-08 General Fund Revenue Projections Total projected General Fund Revenues for FY 2007-08 are $51,971,895. This is an increase of $2,097,525 from the amended budget estimate of $49,874,370. Gross Sales Tax income for FY 2007-08 is projected to be $21,302,550, an increase of $187,550. Gross Property Tax income is projected to be $14,449,683. This is a modest increase of roughly $84,000. At this time we are projecting Sales and Use Taxes to reach $21,529,500 for the fiscal year. This is approximately $415,000, 2%, greater than the budgeted number. We have experienced a drop in new auto sales and retail sales tax receipts from other major retailers. We are fortunate that the newest shopping center in Orange County, The District at Tustin Legacy, has opened a majority of its retail venues and we are benefitting from new tax dollars that are offsetting declines in other areas. Interest income is projected to significantly increase this year, resulting from the agreement with the Redevelopment Agency to purchase Second Trust Deeds from the City, signed by the City and the Agency earlier this year. The Agency agreed to pay the City 5% simple interest annually on the outstanding balance of these deeds until they have all been purchased. This is estimated to generate an additional $2.4MM of interest income to the General Fund for the current fiscal year. 2007-08 General Fund Expenditure Projections Projected General Fund Expenditures of $50,008,315 include all supplemental appropriations approved by the City Council since July 1st and the appropriations as recommended earlier in this report. As you will see on page 4 of the report, total General Fund expenses are projected to be 95.4% of the budget as amended. The most significant change on the expense side of the General Fund projections is the partial purchase of outstanding Second Trust Deeds, referred to above, by the Redevelopment Agency in the amount of $3.6MM. This was paid to the General Fund then at the direction of the City Council it was transferred to the Capital Projects Fund to complete the funding for the new Library Project. OTHER SIGNIFICANT FUNDS Capital Projects Fund The Fund Balance for the Capital Projects Fund at year end is projected to be $4,378,584, which includes the transfer of the $3.6MM from the General Fund previously mentioned. Construction in Progress for current appropriations is estimated to be $5.2MM at year end. It is anticipated that this amount will be expensed on capital projects during FY 2008-09. Any undesignated reserves are meant to address future projects detailed in the Seven Year Capital Improvement Plan. Alternative funding resources will need to be secured in order to meet the goals of the plan. The City is also required to meet current Maintenance of Effort expenditures for Measure MTurn- back and Prop 42 Congestion Management allocations. Community Development Block Grants Projected CDBG revenues for FY 2007-08 are $704,705. The actual figures for 2006-07 were $1,780,165. The nature of ongoing CDBG programs may result in the skewing of expenditures from year to year. Some years will have much greater activity due to capital improvements as funds have been accumulated for major projects. The City only receives CDBG funds after we have expensed City dollars on approved projects. Measure M Funds Measure M Funds include both annual Turn-back Revenues and project specific Competitive Funds. These two funds are projected to have $1,979,112 in estimated capital improvement expenditures during the fiscal year. The major project this year is the Newport Avenue / SR55 North Bound Ramp Reconfiguration. Park Development Fund The Park Development Fund Balance at 6-30-08 is projected to be $6,794,166. The only major park project budgeted for FY2007-08 is the design of the Citrus Ranch Park. Construction of the park is scheduled to begin in late FY 2007-08. Tustin Community Redevelopment Agency The combined Town Center, South Central and Marine Base project areas Debt Service and operating/project funds have a projected fund balance at year-end of $35,250,874. Housing Set-A-Side fund balances for the three project areas are projected to total $21,643,615 at year end. These Set-A-Side funds are being accumulated for future projects of the Agency. Water Enterprise The projected Water Enterprise Operating Fund balance of $2,859,188 is slightly below the City Council's policy of six months operating expense reserves. A series of recommended future rate increases are being developed to address this shortfall and to provide coverage capacity for any debt issuance that will be necessary to carry out the Enterprise Funds Capital Improvement Program. The current Water Capital Improvements have focused on improvements to the distribution system with several projects underway. The projected Capital Projects Fund reserves of $1,599,409 will only provide resources to complete current projects previously approved by the City Council. Future projects reflected in the Seven Year Capital Improvement Program will require the generation of additional resources. Risk Management Funds The City is a member of the California Insurance Pool Authority, a risk sharing pool made up of twelve Cities for both liability and workers' compensation coverage. The Authority has established a minimum claims reserve policy per coverage provided of three times each City's self-insured retention. This policy was established based on actuarial analysis, underwriter input and fiscal modeling. The Risk Management Fund as represented in this report is a summary of the Liability, Workers' Compensation and Unemployment Funds. The City is self- insured for the first $250,000 of each liability claim (this is referred to as aself-insured retention) and the first $400,000 of each Workers' Compensation Claim. The City is fully self-insured for all unemployment claims. The projected combined balance of all three Risk Management Funds is $5.2MM at 6-30-08. The transfer from the General Fund to the Liability Fund recommended earlier in this report will bring our Liability reserves to the minimum level established by our JPA. We will be having an actuarial report completed next year to determine if we should adjust reserve levels for our Liability and Workers' Compensation Funds based on our claims history. The cost of this study will be addressed in our 2008-09 budget presentation. ECONOMIC CONSIDERATIONS In addition to our concerns with the sales tax trends of the auto center and our two major retail centers, we are also concerned with the present State budget deficit. Depending on who and when you talk with someone at the state level, the deficit is projected to be somewhere between $1068 and $1466 with some estimates reaching as high as $1866. As this report is being prepared there have not been any definitive directives that indicate what local government will have to contribute to the State to reduce their shortfall. According to a summary of budget acts the Governor has proposed, provided by the League of Cities, the State will sell the remaining $3.3 billion in Economic Recovery Bonds authorized by the voters under Prop 57 sometime in February. This will postpone the sunset of our existing triple flip situation for at least the next four years and maybe beyond. The triple flip takes 25 cents of each sales tax dollar we generate and replaces it with 25 cents of new property tax dollars the State generates from ERAF dollars. The Governor has also called fora 10% across the board cut for all State programs effective March 1st and he will delay the funding of various programs, including schools, to save $6.24 billion through the end of the fiscal year. He has also proposed delaying for five months the distribution of Gasoline Excise Tax payments beginning with the April 2008 payments. Our share of those delayed taxes is about $575,000. The proposal includes repayment, without interest, in September 2008. This will save the State approximately $500 million in cash flow during the five months. We are still at risk of the State borrowing some of our property tax revenues under Prop 1A. Prop 1A was approved by the voters in 2004 as a constitutional amendment intended to restore predictability to local government budgets. Basically, Prop 1A limits the number of times that the State can borrow our property taxes to two times in a ten year period and then only if any prior borrowing has been repaid. At this time the State may borrow up to 8% of our property tax revenues. We estimate that to be about $931,600. The real estate market in Orange County is in a downward trend but it does not necessarily impact the county equally. A recent article in the OC Register indicated that in Tustin zip code 92780 the median home value declined by 18.9% to $507,000 while in zip code area 92782 the median value increased by 20.9% to $1,550,000. Sales in both areas have declined 20.7% and 53.1 %. The Orange County Assessor, Webster Guillory, reported that housing sales and construction County-wide is expected to slow down by 30% to 40% during 2008; the median home price may decline from 5% to 20%; foreclosures for calendar year 2007 averaged 500 per month and assessment appeals have increased 146%. Residential appeals went from 569 during 2006 to 3,010 in 2007. These trends are likely to continue during 2008. The Chapman University Housing Appreciation Forecast predicts a reduction in value of 4.7% for Orange County during 2008. Each year the Assessor's Office reviews various areas within the County to make sure that taxable values do not exceed market values. This is called a Prop 8 Reduction Review. When a large number of appeals are made the results tend to impact a larger geographical area as it may also impact the Prop 8 Review process. The Assessor has informed us that they will not complete these reviews until June of this year and the results will be reflected in the 2008-09 assessed valuation reports. We will continue to monitor Sales Tax and Property Tax trends throughout the year and as we prepare the 2008-09 budget. We will prioritize the City's goals and objectives based on City Council policy direction as well as potential actions by the State that could have a negative impact on the City's future financial condition. Ronald A. Nault Finance Director Attachment MidYearReviewStaflReportFebruary2008. doc City of Tustin Mid-Year Budget Review Fiscal Year 07-08 February 19, 2008 Prepared by the Finance Department City of Tustin City Council Jerry Amante, Mayor Doug Davert, Mayor Pro Tem Lou Bone, Councilmember Tony Kawashima, Councilmember Jim Palmer, Councilmember George W. Jeffries, City Treasurer Pamela Stoker, City Clerk Douglas C. Holland, City Attorney Management Staff William A. Huston, City Manager Christine A. Shingleton, Assistant City Manager Elizabeth A. Binsack, Director of Community Development Scott Jordan, Chief of Police Kristi Recchia, Director of Human Resources Ronald A. Nault, Director of Finance David A. Wilson, Director of Parks and Recreation Services Tim D. Serlet, Director of Public Works/City Engineer Table of Contents Fund Balance Projections Page 1 Revenue Summaries 2-3 Expenditure Summaries: 4 Department Expenses: Legislation 5 Administration 6 Community Development 7 Public Works 8 Police/Fire 9 Parks & Recreation 10 Non-Departmental /Total 11 Funds 02 Thru 16 12-15 Tustin Legacy Enterprise 16 CDBG 17-18 Special Districts 19-20 Redevelopment Agency 21-23 Water Services 24-25 Risk Managemanet & Equipment Replacement 26 CIP Summary by Project 27-34 City of Tustin FY 06-07 Mid Year Budget Review und Description ctual Bal 6/3012006 -• ~. ~ ~~: 06107 06107 Actual Actual Revenues Expenditure ctual Bal 06/30/07 07108 07/08 Projected Projected Revenues Ex enditure roj Bal 813012008 01 General Fund 14,971,325 46,504,114 50,911,139 10,564,300 51,971,895 50,008,315 12,527,880 02 Capital Projects Fund-CIP 6,393,682 6,971,883 7,317,023 6,048,542 7,874,250 9,544,208 4,378,584 03 SCAQMD 68,709 91,018 38,241 121,486 90,000 0 211,488 04 Asset Forfeiture 111,414 57,088 80,800 87,702 72,163 42,802 117,063 05 Public Safety Augmentation 0 307,110 307,110 0 308,000 308,000 0 08 Measure M-Competitive (4,965,256) 8,523,924 6,856,012 (3,297,344) 2,925,000 516,884 (889,228) 09 Measure M Turnback 2,141,510 1,187,083 1,789,113 1,539,480 1,205,000 1,462,228 1,282,252 10 Gas Tax 1,767,833 1,933,246 3,276,882 424,197 1,772,500 277,642 1,919,055 11 Park Development 5,046,192 2,326,534 281,060 7,091,666 262,500 560,000 8,794,188 12 Park Development -Legacy 4,402,084 233,787 0 4,635,871 200,000 60,000 4,775,871 18 Supplemental Law Enforcement (21,631) 309,212 250,801 36,780 258,701 261,500 33,981 18 Tustin Legacy Enterprise 196,846,434 5,070,635 9,461,663 192,455,406 1,043,120 4,199,421 189,299,105 2x CDBG 0 1,780,165 1,780,165 0 704,705 704,705 0 30 95-1 Construction 4,094,672 29,549 0 4,124,221 160,000 5,000 4,279,221 33 Community Facilities Dist 0401 3,273,356 1,328,725 1,320,953 3,281,128 1,356,000 1,292,650 3,344,478 34 Community Facilities Dist 04011 CIP (902,699) 0 0 (902,699) 930,000 1,874,097 (1,848,798) 35 Community Facilities Dist 08-01 0 0 0 0 55,644,445 914,137 54,730,308 38 Community Facilities Dist 07.01 0 0 0 0 14,247,550 11,934,401 2,313,149 41 Tustin LLD 304,415 513,256 638,509 179,162 526,645 718,100 (12,293) 42 Tustin SLD 1,951,983 656,335 428,710 2,179,608 699,300 449,000 2,429,908 51 South Central Debt Svs 16,492,442 4,068,548 4,302,871 16,258,119 4,090,768 10,360,323 9,988,584 52 South Central RDA 44,882 3,525,636 5,822,640 (2,252,122) 10,215,823 792,701 7,171,000 53 South Central Set Aside 7,084,042 1,253,310 268,834 8,068,518 981,410 191,527 8,858,401 54 Marine Base Debt Service 2,510,686 5,453,154 919,199 7,044,641 6,844,686 4,655,024 9,234,303 55 Marine Base RDA 0 25,337,872 25,676,346 (338,474) 333,300 494,386 (499,560) 58 Marine Base Set Aside 1,498,889 1,841,748 87,661 3,252,976 2,269,400 138,863 5,383,513 57 Town Center Debt Service 6,834,565 3,594,333 2,171,790 8,257,108 3,699,790 2,323,447 9,833,451 58 Town Center RDA 0 288,868 291,156 (2,288) 204,150 478,746 (278,884) 59 Town Center Set Aside 4,201,740 979,255 (1,358,000) 6,538,995 974,864 112,158 7,401,701 70 Water Utility Fund 2,219,967 10,614,521 10,238,897 2,595,591 11,736,933 11,473,336 2,859,188 73 Water CIP 6,042,840 230,132 3,100,563 3,172,409 50,000 1,623,000 1,599,409 81 Workers Compensation 1,736,514 1,493,425 704,321 2,525,618 1,550,000 594,135 3,481,483 82 Liability ~ 1,595,900 791,361 1,031,903 1,355,358 752,000 628,302 1,479,058 83 Unemployment 261,714 0 11,402 250,312 0 5,000 245,312 84 Re lacement Fund 3,426,180 951,282 715,494 3,661,968 930,700 318,800 4,273,868 TOTAL ALL FUNDS 289,434,384 138,247,109 138,723,258 288,958,235 186,885,598 119,322,838 358,520,995 Fund Balance City of Tustin FY 06-07 Mid Year Budget Review Revenue Summary 05/06 06107 07/08 Year-End Year-End Year-End (By Fund) Actual Actual Cur Bud Projection Variance Percent 01 General Fund 44,508,412 46,504,114 49,874,370 51,971,895 2,097,525 104.2% 02 Capital Projects Fund-CIP 1,884,657 6,971,883 11,967,123 7,874,250 (4,092,873) 65.8% 03 SCAQMD 92,012 91,018 90,000 90,000 0 100.0% 04 Asset Forfeiture 50,502 57,088 52,500 72,163 19,663 137.5% 05 Public Safety Augmentation 306,121 307,110 340,000 308,000 (32,000) 90.6% 08 Measure M•Competitive 6,295,147 8,523,924 4,234,500 2,925,000 (1,309,500) 69.1% 09 Measure M Turnback 1,105,857 1,187,083 1,205,000 1,205,000 0 100.0% 10 Gas Tax 1,700,350 1,933,246 1,772,500 1,772,500 0 100.0% 11 Park Development 250,363 2,326,534 262,500 262,500 0 100.0% 12 Park Development -Legacy 152,584 233,787 200,000 200,000 0 100.0% 16 Supplemental Law Enforcement 137,682 309,212 261,500 258,701 (2,799) 98.9% 18 Tustin Legacy 4,558,623 5,070,635 1,040,000 1,043,120 3,120 100.3% 2x CDBG 940,794 1,780,165 1,153,206 704,705 (448,501) 61.1% 30 95-1 Construction 33,464 29,549 38,000 160,000 122,000 421.1% 33 Community Facilities Dist 04-01 1,088,751 1,328,725 1,356,078 1,356,000 (78) 100.0% 34 Community Facilities Dist 04-011CIP 0 0 0 930,000 930,000 35 Community Facilities Dist 06-01 0 0 47,850,000 55,644,445 7,794,445 116.3% 36 Community Facilities Dist 07-01 0 0 0 14,247,550 14,247,550 41 Tustin LLD 494,300 513,256 531,403 526,645 (4,758) 99.1% 42 Tustin SLD 607,961 656,335 691,745 699,300 7,555 101.1% 51 South Central Debt Svs 3,568,618 4,068,548 4,009,830 4,090,768 80,938 102.0% 52 South Central RDA 475,818 3,525,636 10,223,323 10,215,823 (7,500) 99.9% 53 South Central Set Aside 1,146,177 1,253,310 1,290,809 981,410 (309,399) 76.0% 54 Marine Base Debt Service 2,240,296 5,453,154 6,831,071 6,844,686 13,615 100.2% 55 Marine Base RDA 0 25,337,872 324,024 333,300 9,276 102.9% 56 Marine Base Set Aside 745,294 1,841,748 2,178,459 2,269,400 90,941 104.2% 57 Town Center Debt Service 3,330,099 3,594,333 3,638,468 3,699,790 61,322 101.7% 58 Town Center RDA 801,312 288,868 204,147 204,150 3 100.0% 59 Town Center Set Aside 922,368 979,255 952,117 974,864 22,747 102.4% 70 Water Utility Fund 9,077,590 10,614,521 11,305,500 11,736,933 431,433 103.8% 73 Water CIP 314,004 230,132 18,522,300 50,000 (18,472,300) 0.3% 81 Workers Compensation 1,302,745 1,493,425 1,531,312 1,550,000 18,688 101.2% 82 Liability 1,142,778 791,361 752,000 752,000 0 100.0% 83 Unemployment 0 0 0 0 0 84 Replacement Fund 947,083 951,282 930,425 930,700 275 100.0% TOTAL ALL FUNDS 90,220,957 138,247,109 185,614,210 186,885,598 1,271,388 100.7% 2 Revenue Summaries City of Tustin FY 06-07 Mid Year Budget Review Revenue Summary 05/06 06/07 07/08 Year-End Year-End Year-End (By Fund) Actual Actual Cur Bud Projection Variance Percent 01 General Fund Detail Property Tax in Lieu of VLF 4,866,263 5,234,916 5,089,957 5,039,700 (50,257) 99.0% Contribution Reduction in Lieu 0 0 0 0 0 Property Taxes 7,073,952 7,559,853 9,275,944 9,409,983 134,039 101.4% Property Tax Fee -Orange 4,899 4,997 4,900 5,000 100 102.0% Property Tax Fee -Flanders 6,591 6,723 6,500 6,900 400 106.2% AB 1290 Pass Thru 28,605 65,349 82,500 83,000 500 100.6% Franchise Fees 1,409,696 1,534,720 1,434,846 1,561,928 127,082 108.9% Property Tax in Lieu of Sales and Use Tax 4,106,484 4,814,960 4,959,409 5,142,550 183,141 103.7% Sales and Use Tax 14,806,238 14,502,174 16,155,591 16,160,000 4,409 100.0% Transient Occupancy Tax 155,199 161,105 140,000 158,000 18,000 112.9% Business License Fees 354,157 365,245 350,000 366,000 16,000 104.6% Real Property Transfer Tax 873,978 701,054 600,000 323,000 (277,000) 53.8% New Construction Tax 233,057 295,205 258,600 258,600 0 100.0% Building Permits-E. Tustin 133,517 74,636 65,000 65,000 0 100.0% Bldg Plan Check Fees-E. Tustin 22,642 23,177 32,500 32,500 0 100.0% New Construction Tax East Tustin 8,750 314 0 0 0 Planning Plan Ck East Tustin 4,417 4,498 8,000 8,000 0 100.0% Planning Permit/Inspection East Tustin 11,559 5,691 5,000 5,000 0 100.0% Planning Plan Check 166,431 148,275 62,290 62,300 10 100.0% Planning Permit Inspection 217,624 217,332 199,400 199,000 (400) 99.8% Licenses and Permits 2,635,448 2,469,840 1,395,450 1,313,450 (82,000) 94.1% Fines and Forfeitures 784,966 783,391 700,000 700,400 400 100.1% Interest Income 128,297 428,244 450,000 2,800,000 2,350,000 622.2% Use of property 88,696 91,595 81,000 450 (80,550) 0.6% Motor Vehicle In-Lieu Fees 34,833 34,539 25,500 52,000 26,500 203.9% Revenue from Other Agencies 576,948 706,031 476,500 547,200 70,700 114.8% State Grants 66,077 60,863 185,013 36,400 (148,613) 19.7% County Grants 28,134 36,219 35,000 35,000 0 100.0% Federal Grants 0 19,908 0 4,500 4,500 Sports Fees 320,368 353,396 285,500 288,500 3,000 101.1% Class Fees 306,443 286,787 315,000 315,000 0 100.0% Other Recreation Fees 151,228 174,015 163,945 163,945 0 100.0% Current Service Charges 282,170 366,386 329,200 291,000 (38,200) 88.4% Transfers In from Other Funds 3,581,791 0 0 0 0 All Other Sources 995,671 4,076,272 6,701,825 6,537,589 (164,236) 97.5% 01 General Fund Total 44,465,127 45,607,710 49,874,370 51,971,895 2,097,525 104.2% 3 Revenue Summaries City of Tustin FY 06-07 Mid Year Budget Review 07108 Year-End Year•End Year-End Cur Bud Projection Variance Percent Expenditure Summary (By Fund) 01 General Fund 05106 06107 Actual Actual Legislation 796,937 999,450 1,036,411 1,031,275 5,136 99.5% Administration 2,600,201 2,894,273 3,595,657 3,320,340 275,317 92.3% Community Development 2,626,286 3,211,619 3,841,091 3,597,417 243,674 93.7% Public Works 7,752,946 8,582,193 9,885,699 9,595,452 290,247 97.1% Police Services 15,492,136 19,684,059 21,266,751 19,691,552 1,575,199 92.6% Fire Services 4,604,457 4,764,554 5,003,200 5,003,200 0 100.0% Parks and Recreation 2,606,807 2,695,680 2,865,867 2,822,381 43,486 98.5% Non-Departmental, Other 2,051,703 8,079,311 4,926,925 4,946,698 (19,773) 100.4% 01 General Fund 38,531,474 50,911,139 52,421,601 50,008,315 2,413,286 95.4% 02 Capital Projects Fund-CIP 4,535,803 7,317,023 14,710,775 9,544,208 5,166,567 64.9% 03 SCAQMD 101,500 38,241 120,000 0 120,000 0.0% 04 Asset Forfeiture 2,617 80,800 116,414 42,802 73,612 36.8% 05 Public Safety Augmentation 306,121 307,110 340,000 308,000 32,000 90.6% 08 Measure M-Competitive 10,200,641 6,856,012 4,705,000 518,884 4,188,116 11.0% 09 Measure M Turnback 62,020 1,789,113 2,412,842 1,482,228 950,614 60.6% 10 Gas Tax 2,231,795 3,276,882 1,090,000 277,642 812,358 25.5% 11 Park Development 616,551 281,060 7,220,000 560,000 6,660,000 7.8% 12 Park Development Tustin Legacy 0 0 890,000 60,000 830,000 6.7% 16 Supplemental Law Enforcement 181,036 250,801 261,500 261,500 0 100.0% 18 Tustin Legacy 4,911,002 9,461,663 4,733,726 4,199,421 534,305 88.7% 2x CDBG 752,063 1,780,165 1,129,025 704,705 424,320 62.4% 30 95.1 Construction 17,648 0 346,102 5,000 341,102 1.4% 33 Community Facilities Dist 04-01 855,603 1,320,953 1,292,650 1,292,650 0 100.0% 34 Community Facilities Dist 04.01 6,347,841 0 37,064,516 1,874,097 35,190,419 5.1% 35 Community Facilities Dist 06.01 0 0 0 914,137 (914,137) 36 Community Facilities Dist 07.01 0 0 0 11,934,401 41 Tustin LLD 504,606 638,509 693,415 718,100 (24,685) 103.6% 42 Tustin SLD 365,508 428,710 517,200 449,000 68,200 86.8% 51 South Central Debt Svs 768,438 4,302,871 10,360,323 10,380,323 0 100.0% 52 South Central RDA 95,951 5,822,640 10,427,738 792,701 9,635,037 7.6% 53 South Central Set Aside 120,039 268,834 181,572 191,527 (9,955) 105.5% 54 Marine Base Debt Service 1,581,694 919,199 4,655,024 4,655,024 0 100.0% 55 Marine Base RDA 451,757 25,676,346 331,595 494,386 (162,791) 149.1% 56 Marine Base Set Aside 37,742 87,661 156,448 138,863 17,585 88.8% 57 Town Center Debt Service 2,977,334 2,171,790 2,323,505 2,323,447 58 100.0% 58 Town Center RDA 166,257 291,156 619,531 478,746 140,785 77.3% 59 Town Center Set Aside 376,457 (1,358,000) 373,340 112,158 261,182 30.0% 70 Water Fund 9,328,316 10,238,897 12,082,801 11,473,336 609,465 95.0% 73 WaterClP 673,335 3,100,563 20,902,214 1,623,000 19,279,214 7.8% 81 Workers Compensation 396,446 704,321 568,908 594,135 (25,227) 104.4% 82 Liability 534,526 1,031,903 667,000 628,302 38,698 94.2% 83 Unemployment 7,540 11,402 10,000 5,000 5,000 50.0% 84 Replacement Fund 1,303,376 715,494 318,419 318,800 (381) 100.1% TOTAL ALL FUNDS 89,343,037 138,723,258 194,043,184 119,322,838 74,720,346 61.5% Expenditure Summaries 4 Expenditure Summary (By Fund) Legislation 01-101 Thru 01-103 City Council Personnel Operations Capital 01.101 City Clerk Personnel Operations Capital 01-102 City Attorney Personnel Operations Capital 01-103 TOTAL City of Tustin FY 06-07 Mid Year Budget Review 05106 06107 07108 Actual Actual Cur Bud Year-End Year-End Year-End Projection Variance Percent 123,737 127,336 140,395 135,775 4,620 96.7% 35,568 35,716 37,800 37,800 0 100.0% 0 0 0 0 0 159,306 163,052 178,195 173,575 4,620 97.4% 319,696 335,307 349,866 349,700 166 100.0% 27,878 110,607 105,350 105,500 (150) 100.1% 2,542 5,154 7,500 7,500 0 100.0% 350,116 451,068 462,716 462,700 16 100.0% 0 0 0 287,516 385,330 395,500 0 0 0 287,516 385,330 395,500 0 0 395,000 500 99.9% 0 0 395,000 500 99.9% Personnel 443,433 462,643 490,261 485,475 4,786 99.0% Operations 350,962 531,653 538,650 538,300 350 99.9% Capital 2,542 5,154 7,500 7,500 0 100.0% Legislation Total: 796,937 999,450 1,036,411 1,031,275 5,136 99.5% Expenditure Summaries 5 Expenditure Summary (By Fund) Administration 01-201 Thru 01-204 City Manager Personnel Operations Capital 01.201 Finance Personnel Operations Capital 01-202 Human Resources Personnel Operations Capital 01-203 Information Technology Personnel Operations Capital 01.204 TOTAL Personnel Operations Capital Administration Total: Expenditure Summaries City of Tustin FY 06-07 Mid Year Budget Review 05106 06107 07108 Actual Actual Cur Bud Year-End Year-End Year-End Projection Variance Percent 374,605 483,511 764,569 526,240 238,329 68.8% 25,668 28,195 36,419 32,157 4,262 88.3% 12,728 2,733 500 0 500 0.0% 413,001 514,439 801,488 558,397 243,091 69.7% 699,640 705,226 748,602 748,800 (198) 100.0% 89,575 97,218 108,900 105,700 3,200 97.1 0 537 1,000 0 1,000 0.0% 789,214 802,981 858,502 854,500 4,002 99.5% 384,267 443,418 436,537 425,703 10,834 97.5% 187,642 191,971 256,100 255,500 600 99.8% 2,071 1,106 0 0 0 573,979 636,495 692,637 681,203 11,434 98.3% 381,406 456,876 529,630 513,840 15,790 97.0% 195,897 317,617 392,200 395,200 (3,000) 100.8% 246,703 165,865 321,200 317,200 4,000 98.8% 824,006 940,358 1,243,030 1,226,240 16,790 98.6% 1,839,918 2,089,031 2,479,338 2,214,583 264,755 89.3% 498,781 635,001 793,619 788,557 5,062 99.4% 261,502 170,241 322,700 317,200 5,500 98.3% 2,600,201 2,894,273 3,595,657 3,320,340 275,317 92.3% 6 City of Tustin FY 06-07 Mid Year Budget Review Expenditure Summary o51os (By Fund) Actual Community Development 01-301 Thru 01-302 07108 Year-End Year-End Year-End Cur Bud Projection Variance Percent Planning Personnel 1,029,741 1,096,130 1,272,077 1,197,543 74,534 94.1% Operations 114,428 161,992 279,883 279,883 0 100.0% Capital 3,250 68,394 8,000 8,000 0 100.0% 01.301 1,147,419 1,326,516 1,559,960 1,485,426 74,534 95.2% Building Personnel 863,802 1,158,288 1,460,266 1,291,126 169,140 88.4% Operations 615,065 683,913 799,865 799,865 0 100.0% Capital 0 42,902 21,000 21,000 0 100.0% 01-302 1,478,867 1,885,103 2,281,131 2,111,991 169,140 92.6% TOTAL Personnel 1,893,543 2,254,418 2,732,343 2,488,669 243,674 91.1% Operations 729,494 845,905 1,079,748 1,079,748 0 100.0% Capital 3,250 111,296 29,000 29,000 0 100.0% Community Development Total: 2,626,286 3,211,619 3,841,091 3,597,417 243,674 93.7% oslo7 Actual Expenditure Summaries ~ City of Tustin FY 06-07 Expenditure Summary (By Fund) Public Works 01-401 Thru 01-410 Administration Personnel Operations Capital 01-401 Engineering Personnel Operations Capital 01.402 Streets Personnel Operations Capital 01.403 Landscape Personnel Operations Capital 01-404 Vehicles Personnel Operations Capital 01-406 Facilities Mid Year Budget Review 05108 06107 Actual Actual 07108 Year-End Year-End Year-End Cur Bud Projection Variance Percent 381,714 402,649 486,031 477,026 9,005 98.1% 262,200 349,514 371,567 358,620 12,947 96.5% 0 0 0 0 0 643,914 752,163 857,598 835,646 21,952 97.4% 1,105,496 1,230,432 1,555,884 1,463,781 92,103 94.1% 877,769 1,245,038 1,410,675 1,344,375 66,300 95.3% 0 0 5,000 0 5,000 0.0% 1,983,265 2,475,470 2,971,559 2,808,156 163,403 94.5% 484,328 509,393 579,203 533,884 45,319 92.2% 197,035 291,350 288,384 313,290 (24,906) 108.6% 5,826 5,018 ~ 37,000 37,000 0 100.0% 687,189 805,761 904,587 884,174 20,413 97.7% 1,265,449 1,223,873 1,429,209 1,322,002 107,207 92.5% 934,707 1,161,420 1,323,261 1,343,686 (20,425) 101.5% 55,793 28,769 24,600 21,000 3,600 85.4% 2,255,950 2,414,062 2,777,070 2,886,688 90,382 96.7% 497,094 477,140 546,357 516,266 30,091 94.5% 544,391 464,630 525,480 547,985 (22,505) 104.3% 4,326 3,609 12,000 10,000 2,000 83.3% 1,045,810 945,379 1,083,837 1,074,251 9,586 99.1% Personnel 258,804 266,362 277,589 277,160 429 99.8% Operations 793,941 836,169 867,810 855,312 12,498 98.6% Capital 8,211 3,276 4,800 4,800 0 100.0% 01-407 1,060,956 1,105,807 1,150,199 1,137,272 12,927 98.9% Emergency Services Personnel Operations Capital 01-410 TOTAL 60,766 55,028 15,097 28,523 0 0 67,689 73,160 0 140,849 96,805 (29,116) 143.0% 72,460 700 99.0% 0 0 75,862 83,551 189,265 (28,416) 120.2% Personnel 4,053,733 4,164,959 4,942,044 4,686,924 255,120 94.8% Operations 3,625,221 4,376,726 4,860,419 4,835,728 24,691 99.5% Capital 74,237 40,754 83,482 72,800 10,682 87.2% Public Works Total: 7,752,946 8,582,193 9,885,699 9,595,452 290,247 97.1% Expenditure Summaries 8 Expenditure Summary (By Fund) Police 01-501 Thru 01-504 Administration City of Tustin FY 06-07 Mid Year Budget Review 05106 06107 07108 Actual Actual Cur Bud Year-End Year•End Year-End Projection Variance Percent Personnel 902,117 771,225 800,358 773,639 26,719 96.7% Operations 189,896 191,320 193,469 193,469 0 100.0% Capital 0 0 0 0 0 01-501 1,092,013 962,545 993,827 967,108 26,719 97.3% Patrol Personnel 8,785,756 12,598,138 13,684,188 12,397,925 1,286,263 90.6% Operations 1,148,541 1,382,339 1,289,622 1,476,897 (187,275) 114.5% Capital 66,434 0 28,000 28,000 0 100.0% 01.502 10,000,731 13,980,477 15,001,810 13,902,822 1,098,988 92.7% Investigative Services Personnel 825,102 0 0 0 0 Operations 120,664 0 0 0 0 Capital 0 0 0 0 0 01.503 945,765 0 0 0 0 Administrative Services Personnel 3,007,106 4,042,101 4,635,518 4,192,791 442,727 90.4% Operations 446,521 698,936 630,596 623,831 6,765 98.9% Capital 0 0 5,000 5,000 0 100.0% 01-504 3,453,627 4,741,037 5,271,114 4,821,622 449,492 91.5% TOTAL Personnel 13,520,081 17,411,464 19,120,064 17,364,355 1,755,709 90.8% Operations 1,905,622 2,272,595 2,113,687 2,294,197 (180,510) 108.5% Capital 66,434 0 33,000 33,000 0 100.0% Police Department Total: 15,492,136 19,684,059 21,266,751 19,691,552 1,575,199 92.6% Fire Services 01.550 Personnel 0 0 0 0 0 Operations 4,604,457 4,764,554 5,003,200 5,003,200 0 100.0% Capital 0 0 0 0 0 Fire Services Total: 4,604,457 4,764,554 5,003,200 5,003,200 0 100.0% Expenditure Summaries 9 City of Tustin FY 06-07 Mid Year Budget Review Expenditure Summary o51os (By Fund) Actual Parks & Recreation Services 01-701 Thru 01-707 Administration 07108 Year-End Year-End Year-End Cur Bud Projection Variance Percent Personnel 354,161 336,954 377,156 322,533 54,623 85.5% Operations 49,175 57,431 55,354 54,602 752 98.6% Capital 0 439 1,500 0 1,500 0.0% 01-701 403,337 394,824 434,010 377,135 56,875 86.9% Sports Personnel 518,134 506,642 536,735 545,710 (8,975) 101.7% Operations 272,415 318,980 304,710 311,329 (6,619) 102.2% Capital 30,561 9,224 7,200 7,200 0 100.0% 01.702 821,110 834,846 848,645 864,239 (15,594) 101.8% ClasseslCultural Services Personnel 179,339 145,838 171,615 164,246 7,369 95.7% Operations 307,829 363,380 401,310 401,310 0 100.0% Capital 1,943 8,789 12,750 12,750 0 100.0% 01-703 489,111 518,007 585,675 578,306 7,369 98.7% Senior Citizens Personnel 218,556 233,147 260,020 252,130 7,890 97.0% Operations 90,755 89,238 80,110 80,759 (649) 100.8% Capital 3,411 1,907 7,000 7,000 0 100.0% 01-705 312,721 324,292 347,130 339,889 7,241 97.9% Support Services Personnel 318,091 340,988 325,938 329,021 (3,083) 100.9% Operations 6,443 10,470 12,695 13,312 (617) 104.9% Capital 1,301 3,918 4,000 4,000 0 100.0% 01-706 325,834 355,376 342,633 346,333 (3,700) 101.1% Tustin Youth Center Personnel 208,335 228,594 252,694 267,529 (14,835) 105.9% Operations 44,580 36,225 50,080 43,950 6,130 87.8% Capital 1,779 3,516 5,000 5,000 0 100.0% 01-707 254,694 268,335 307,774 316,479 (8,705) 102.8% TOTAL Personnel 1,796,616 1,792,163 1,924,158 1,881,189 42,989 97.8% Operations 771,197 875,724 904,259 905,262 (1,003) 100.1% Capital 38,994 27,793 37,450 35,950 1,500 96.0% Parks 8~ Recreation Total: 2,606,807 2,695,680 2,865,867 2,822,381 43,486 98.5% 06107 Actual Expenditure Summaries 10 Expenditure Summary (By Fund) Non-Departmental 01.801 City of Tustin FY 06-07 Mid Year Budget Review 05106 06107 07108 Actual Actual Cur Bud Year-End Year-End Year-End Projection Variance Percent Personnel 155,979 175,526 175,100 230,100 (55,000) 131.4% Operations 1,895,386 7,902,504 4,751,075 4,715,848 35,227 99.3% Capital 172 1,116 750 750 0 100.0% Non-Departmental Total: 2,051,538 8,079,146 4,926,925 4,946,698 (19,773) 100.4% Miscellaneous Personnel 0 0 0 0 0 Operations 165 165 0 0 0 Capital 0 0 0 0 0 Miscellaneous 165 185 0 0 0 TOTAL Personnel 23,703,303 28,350,204 31,863,308 29,351,275 2,512,033 92.1% Operations 14,381,121 22,204,662 20,044,657 20,160,840 (116,183) 100.6% Capital 447,131 356,354 513,882 496,200 17,682 96.6% 01 General Fund Total: 38,531,474 50,911,139 52,421,601 50,008,315 2,413,286 95.4% Expenditure Summaries 11 City of Tustin FY 06-07 Mid Year Budget Review Expenditure Summary 05106 06107 07108 (By Fund) Actual Actual Cur Bud Capital Improvement Projects 02-801 Thru 02-999 CIP Non-Departmental Personnel 0 0 0 0 0 Operations 202,878 196,520 197,640 0 197,640 0.0% Capital 0 0 0 0 0 02-801 202,878 196,520 197,640 0 197,640 0.0% CIP, CIP Personnel 0 0 0 0 0 Operations 1,103,169 380,858 0 0 0 Capital 3,229,757 6,739,645 14,513,135 9,544,208 4,968,927 65.8% 02.999 4,332,926 7,120,503 14,513,135 9,544,208 4,968,927 65.8% TOTAL Personnel 0 0 0 0 0 Operations 1,306,046 577,378 197,640 0 197,640 0.0% Capital 3,229,757 6,739,645 14,513,135 9,544,208 4,968,927 65.8% 02 CIP Total: 4,535,803 7,317,023 14,710,775 9,544,208 5,166,567 64.9% SCAQMD 03-999 SCAQMD, Non-Departmental Personnel Operations Capital 03-801 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 SCAQMD, CIP Personnel Operations Capital 03.999 0 0 Year-End Year-End Year-End Projection Variance Percent 0 0 0 0 0 0 0 0 0 0 0 0 101,500 38,241 120,000 0 120,000 0.0% 101,500 38,241 120,000 0 120,000 0.0% TOTAL Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 101,500 38,241 120,000 0 120,000 0.0% 03 SCAQMD Total: 101,500 38,241 120,000 0 120,000 0.0% Asset Forfeit, Non-Dept 04.801 TOTAL Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 2,617 80,800 116,414 42,802 73,612 36.8% 04 Asset Forfeit Total: 2,617 80,800 116,414 42,802 73,612 36.8% Public Safety, Non-Dept 05.801 Expenditure Summaries 12 Expenditure Summary (By Fund) TOTAL Personnel Operations Capital 05 Publ Safety Fund Total: Expenditure Summaries City of Tustin FY 06-07 Mid Year Budget Review 05106 06107 07108 Actual Actual Cur Bud 0 0 0 306,121 0 340,000 0 0 0 306,121 0 340,000 13 Year-End Year-End Year-End Projection Variance Percent 0 0 308,000 32,000 90.6% 0 0 308,000 32,000 90.6% Expenditure Summary (By Fund) Measure M-Comp, CIP 08.999 City of Tustin FY 06-07 Mid Year Budget Review 05106 06107 07108 Actual Actual Cur Bud TOTAL Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 10,200,641 6,856,012 4,705,000 516,884 4,188,116 11.0% 08 Meas M-C Total: 10,200,641 6,856,012 4,705,000 516,884 4,188,116 11.0% Measure M-T, CIP 09-801 Thru 09-999 Meas M-T, Non-Dept Personnel Operations Capital 09.801 Meas M-T, CIP Personnel Operations Capital 09-999 TOTAL Personnel Operations Capital 09 Meas M-T Total: Gas Tax, CIP 10-801 Thru 10-999 Gas Tax, Non-Dept Personnel Operations Capital 10-801 0 0 (962,346) 1,789,113 0 0 (962,346) 1,789,113 0 0 0 50,000 0 50,000 0.0% 0 0 0 50,000 0 50,000 0.0% 0 0 0 0 0 165,299 0 0 b 0 859,067 0 2,362,842 1,482,228 900,614 61.9% 1,024,366 0 2,362,842 1,462,228 900,614 61.9% 0 0 (797,048) 1,789,113 $59,067 0 62,020 1,789,113 Year-End Year-End Year-End Projection Variance Percent 0 0 584,752 589,958 584,752 589,958 0 0 0 50,000 0 50,000 0.0% 2,362,842 1,462,228 900,614 61.9% 2,412,842 1,462,228 950,614 80.6% 0 590,000 0 590,000 0 0 0 590,000 0.0% 0 0 Gas Tax, CIP Personnel Operations Capital 10-999 0 590,000 0.0% 0 0 0 0 0 76,260 0 0 0 0 1,570,784 2,686,924 500,000 277,842 222,358 55.5% 1,647,044 2,686,924 500,000 277,842 222,358 55.5% TOTAL Personnel 0 0 0 0 0 Operations 661,012 589,958 590,000 0 590,000 0.0% Capital 1,570,784 2,686,924 500,000 277,842 222,358 55.5% 10 Gas Tax Total: 2,231,795 3,278,882 1,090,000 277,842 812,358 25.5% Expenditure Summaries 14 City of Tustin FY 06-07 Mid Year Budget Review Expenditure Summary 05106 Os107 07108 (By Fund) Actual Actual Cur Bud Park Development, CIP 11.801 Thru 11-999 Park Development, Non-Dept Personnel Operations Capital 11-801 Park Development, CIP Personnel Operations Capital 11.999 Year•End Year-End Year-End Projection Variance Percent 0 0 0 0 0 146,911 0 0 0 0 0 0 0 0 0 146,911 0 0 0 0 0 0 0 0 0 336,220 0 0 0 0 133,420 281,060 7,220,000 560,000 6,660,000 7.8% 469,640 281,060 7,220,000 560,000 6,660,000 7.8% TOTAL Personnel 0 0 0 0 0 Operations 483,131 0 0 0 0 Capital 133,420 281,060 7,220,000 560,000 6,660,000 7.8% 11 Park Dev Total: 616,551 281,OS0 7,220,000 560,000 6,660,000 7.8% Park Development Tustin Legacy, CIP 12.999 Park Development, CIP Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 0 0 890,000 60,000 830,000 6.7% 12.999 0 0 890,000 60,000 830,000 6.7% TOTAL Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 0 0 0 890,000 60,000 830,000 6.7% 12 Park Dev Total: 0 0 890,000 60,000 s3o,ooo s.~°i° Suppl Law Enforcement, CIP 16-502 Thru 16-999 TOTAL Personnel 0 0 0 0 0 Operations 0 69,772 0 0 0 Capital 181,036 181,029 261,500 261,500 0 100.0% 16 Suppt Law Total: 181,036 250,801 261,500 261,500 0 100.0% Expenditure Summaries 15 Expenditure Summary (By Fund) Tustin Legacy 18-805 thru 18-999 Tustin Legacy, Non•Dept Personnel Operations Capital 18-805 Tustin Legacy, CIP Personnel Operations Capital 18.999 TOTAL Personnel Operations Capital 18 Tustin Legacy Total: City of Tustin FY 06-07 Mid Year Budget Review 05106 06107 07108 Actual Actual Cur Bud Year-End Year-End Year-End Projection Variance Percent 417,482 372,788 252,870 286,050 (33,180) 113.1% 482,450 1,145,771 835,940 518,840 317,100 62.1% 0 0 0 0 0 899,932 1,518,559 1,088,810 804,890 283,920 73.9% 0 0 0 0 0 0 0 0 0 0 4,011,070 7,943,104 3,644,916 3,394,531 250,385 93.1% 4,011,070 7,943,104 3,644,916 3,394,531 250,385 93.1% 417,482 372,788 252,870 286,050 (33,180) 113.1% 482,450 1,145,771 835,940 518,840 317,100 62.1% 4,011,070 7,943,104 3,644,916 3,394,531 250,385 93.1% 4,911,002 9,461,663 4,733,726 4,199,421 534,305 88.7% Expenditure Summaries 16 City of Tustin FY 06-07 Mid Year Budget Review Expenditure Summary 05106 06107 07108 Year-End Year•End Year•End (By Fund) Actual Actual Cur Bud Projection Variance Percent 2X CDBG, CIP 20-305 Thru 29-999 CDBG FY 99.00, Admin Personnel 0 0 0 0 0 Operations 0 7,574 4,909 0 4,909 0.0% Capital 0 0 0 0 0 20.305 ~ 0 7,574 4,909 0 4,909 0.0% CDBG FY 99-00, CIP Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 0 0 0 0 0 20.ggg 0 0 0 0 0 CDBG FY 01.02, Admin ' Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 0 0 0 0 0 22-305 0 0 0 0 0 CDBG FY 01-02, CIP Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 22,744 36,567 38,808 0 38,808 0.0% 22.ggg 22,744 36,567 38,808 0 38,808 0.0% CDBG FY 02.03, Admin Personnel 0 0 0 0 0 Operations 0 10,201 0 0 0 Capital 0 0 0 0 0 23-305 0 10,201 0 0 0 CDBG FY 02-03, CIP Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 34,434 13,365 0 0 0 23-999 34,434 13,365 0 0 0 CDBG FY 03-04, Admin Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 0 0 0 0 0 24-305 0 0 0 0 0 CDBG FY 03-04, CIP Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 0 622,852 0 0 0 24.999 0 622,852 0 0 0 Expenditure Summaries 17 Expenditure Summary (By Fund) CDBG FY 04-05, Admin Personnel Operations Capital 25-305 CDBG FY 04-05, CIP Personnel Operations Capital 25.999 CDBG FY 05.06, Admin City of Tustin FY 06-07 Mid Year Budget Review 05106 06107 07108 Actual Actual Cur Bud 0 0 0 0 0 0 0 0 0 0 0 0 Year•End Year•End Year-End Projection Variance Percent 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 282,870 154,323 0 0 0 282,870 154,323 0 0 0 Personnel 129,841 1,954 0 0 0 Operations 890 14,920 1,298 13,150 (11,852) 1013.1% Capital 0 0 0 0 0 26.305 130,731 16,874 1,298 13,150 (11,852) 1013.1% CDBG FY 05.06, CIP Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 281,283 130,209 173,655 101,016 72,639 58.2% 26.999 281,283 130,209 173,655 101,016 72,639 58.2% CDBG FY 06-07, Admin Personnel 0 140,167 12,000 0 12,000 0.0% Operations 0 142,299 16,600 4,327 12,273 26.1% Capital 0 0 0 0 0 27-305 0 282,466 28,600 4,327 24,273 15.1% CDBG FY 06.07, CIP Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 0 505,734 51,104 39,282 11,822 76.9% 27-999 0 505,734 51,104 39,282 11,822 76.9% CDBG FY 07-08, CIP Personnel 0 0 156,620 197,480 (40,860) 126.1% Operations 0 0 189,031 114,450 74,581 60.5% Capital 0 0 485,000 235,000 250,000 48.5% 28-999 0 0 830,651 546,930 283,721 65.8% TOTAL Personnel 129,841 142,121 168,620 197,480 (28,860) 117.1% Operations 890 174,994 211,838 131,927 79,911 62.3% Capital 621,332 1,463,050 748,567 375,298 373,269 50.1% 2x CDBG Total: 752,063 1,780,165 1,129,025 704,705 424,320 62.4% Expenditure Summaries 18 Expenditure Summary (By Fund) AD 95-1, CIP 30-999 City of Tustin FY 06-07 Mid Year Budget Review 05106 06107 07108 Actual Actual Cur Bud TOTAL Personnel 0 0 0 0 0 Operations 8,820 0 346,102 0 346,102 0.0% Capital 8,828 0 0 5,000 (5,000) 30 AD 95-1, CIP TOTAL: 17,648 0 346,102 5,000 341,102 1.4% Community Facilities District 04-01 TOTAL Personnel Operations Capital 0 0 855,603 1,320,953 0 0 0 1,292,650 0 1,292,650 0 0 1,292,650 0 100.0% 0 0 33 CFD 04-01 Total: 855,603 1,320,953 Community Facilities District 04-01, CIP 34-801 Thru 34-999 0 0 0 0 0 0 TOTAL Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 6,347,841 0 37,064,516 1,874,097 35,190,419 5.1% 34 CFD 04-01, CIP 6,347,841 0 37,064,516 1,874,097 35,190,419 5.1% Community Facilities District 06-01, CIP 35-801 Thru 35-999 TOTAL Personnel Operations Capital 35 CFD 06-01, CIP 36 CFD 07.01, CIP Tustin LLD, Special District 41-805 Tustin LLD, Special District Personnel Operations Capital 41.805 TOTAL Personnel Operations Capital 41 Tustin LLD Total: 0 0 Year-End Year-End Year•End Projection Variance Percent 1,292,650 0 100.0% 0 0 0 11,934,401 (11,934,401) 0 0 504,606 638,509 0 0 504,606 638,509 0 0 504,606 638,509 0 0 504,606 638,509 0 0 0 0 0 0 0 914,137 (914,137) 0 914,137 (914,137) 0 0 0 693,415 718,100 (24,685) 103.6% 0 0 0 693,415 718,100 (24,685) 103.6% 0 693,415 0 693,415 0 0 718,100 (24,685) 103.6% 0 0 718,100 (24,685) 103.6% Expenditure Summaries 19 City of Tustin FY 06-07 Mid Year Budget Review Expenditure Summary 05106 06107 07108 Year-End Year-End Year-End (By Fund) Actual Actual Cur Bud Projection Variance Percent Tustin SLD, Special District 42-805 Thru 42-999 Tustin SLD, Special District Personnel 0 0 0 0 0 Operations 365,508 428,710 517,200 449,000 68,200 86.8% Capital 0 0 0 0 0 42-805 365,508 428,710 517,200 449,000 68,200 86.8% Tustin SLD, Special District, CIP Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 0 0 0 0 0 42.ggg 0 0 0 0 0 TOTAL Personnel 0 0 0 0 0 Operations 365,508 428,710 517,200 449,000 68,200 86.8% Capital 0 0 0 0 0 42 Tustin SLD Total: 365,508 428,710 517,200 449,000 68,200 86.8% Expenditure Summaries 20 Expenditure Summary (By Fund) SC Debt Svs 51-600 TOTAL Personnel Operations Capital 51 SC Debt Svs Total: SC RDA, Admin 52.600 Thru 52-999 SC RDA, Admin Personnel Operations Capital 52.600 SC RDA, CIP Personnel Operations Capital 52.999 City of Tustin FY 06-07 Mid Year Budget Review 05106 Os107 07108 Actual Actual Cur Bud 0 0 768,438 4,302,871 0 0 768,438 4,302,871 0 10,360,323 0 10,360,323 Year-End Year•End Year-End Projection Variance Percent 0 0 10,360,323 0 100.0% 0 0 10,380,323 0 100.0% 66,702 31,812 33,462 39,554 (6,092) 118.2% 22,011 54,949 246,962 214,123 32,839 86.7% 5,577 9,871 12,000 11,300 700 94.2% 94,290 96,632 292,424 264,977 27,447 90.6% 0 0 0 0 0 11,553 142,164 0 50,613 (50,613) (9,891) 5,583,844 10,135,314 477,111 9,658,203 4.7% 1,662 5,726,008 10,135,314 527,724 9,607,590 5.2% TOTAL Personnel 66,702 31,812 33,462 39,554 (6,092) 118.2% Operations 33,563 197,113 246,962 264,736 (17,774) 107.2% Capital (4,314) 5,593,715 10,147,314 488,411 9,658,903 4.8% 52 SC RDA Total: 95,951 5,822,640 10,427,738 792,701 9,635,037 7.6% SC Set-Aside, Admin 53-600 Thru 53-999 TOTAL Personnel 54,251 20,744 Operations 65,787 248,090 Capital 0 0 53 SC Set-Aside Total: 120,039 268,834 50,825 130,747 0 181,572 50,825 0 100.0% 140,702 (9,955) 107.6% 0 0 191,527 (9,955) 105.5% Expenditure Summaries 21 Expenditure Summary (By Fund) Marine Base Debt Svs, Admin 54-600 City of Tustin FY 06-07 Mid Year Budget Review 05106 06107 07108 Actual Actual Cur Bud TOTAL Personnel 0 0 0 Operations 1,581,694 919,199 4,655,024 Capital 0 0 0 54 Marine Base Debt Total: 1,581,694 919,199 4,655,024 Marine Base RDA, Admin 55.600 Thru 55-999 Year•End Year-End Year-End Projection Variance Percent 0 0 4,655,024 0 100.0% 0 0 4,655,024 0 100.0% TOTAL Personnel 30,681 38,549 20,701 23,500 (2,799) 113.5% Operations 82,207 67,135 86,187 80,039 6,148 92.9% Capital 338,868 25,570,662 224,707 390,847 (166,140) 173.9% 55 Marine Base RDA Total: 451,757 25,676,346 331,595 494,386 (162,791) 149.1% Marine Base Set Aside 56.600 TOTAL Personnel 35,618 86,195 127,448 132,063 (4,615) 103.6% Operations 2,124 1,466 29,000 6,800 22,200 23.4% Capital 0 0 0 0 0 56 Marine Base Set Aside Total: 37,742 87,661 156,448 138,863 17,585 88.8% Expenditure Summaries 22 City of Tustin FY 06-07 Expenditure Summary (By Fund) Mid Year Budget Review 05106 06107 Actual Actual 07108 Year-End Year-End Year-End Cur Bud Projection Variance Percent Town Center Debt Svs, RDA 57-000 Thru 57-600 TOTAL Personnel Operations Caaital 57 Town Center Debt Total: 0 0 2,977,334 2,171,790 0 0 2,977,334 2,171,790 0 2,323,505 0 2,323,505 0 0 2,323,447 58 100.0% 0 0 2,323,447 58 100.0% Town Center RDA, RDA Admin 58-600 Thru 58-999 Town Center RDA, RDA Personnel 74,773 38,170 33,462 36,873 (3,411) 110.2% Operations 44,299 81,994 117,362 93,573 23,789 79.7% Capital 5,577 9,425 13,000 11,300 1,700 86.9% 58-600 124,649 129,589 163,824 141,748 22,078 86.5% Town Center RDA, CIP Personnel 0 0 0 0 0 Operations 41,608 89,130 0 0 0 Capital 0 72,437 455,707 337,000 118,707 74.0% 5g.ggg 41,608 161,567 455,707 337,000 118,707 74.0% TOTAL Personnel 74,773 38,170 33,462 36,873 (3,411) 110.2% Operations 85,907 171,124 117,362 93,573 23,789 79.7% Capital 5,577 81,862 468,707 348,300 120,407 74.3% 58 Town Center RDA Total: 166,257 291,156 619,531 478,746 140,785 77.3% Town Center Set Aside, RDA 59-600 Thru 59-999 Town Center Set Aside, RDA Personnel 45,235 10,313 47,280 47,011 269 99.4% Operations 331,222 198,187 236,985 65,147 171,838 27.5% Capital 0 0 0 0 0 59-600 376,457 208,500 284,265 112,158 172,107 39.5% Town Center Set Aside, CIP Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 0 (1,566,500) 89,075 0 89,075 0.0% 59.999 0 (1,566,500) 89,075 0 89,075 0.0% TOTAL Personnel 45,235 10,313 47,280 47,011 269 99.4% Operations 331,222 198,187 236,985 65,147 171,838 27.5% Capital 0 (1,566,500) 89,075 0 89,075 0.0% 59 Town Center Set Aside Total: 37x,457 (1,358,000) 373,340 112,158 261,182 30.0% Expenditure Summaries 23 City of Tustin FY 06-07 Mid Year Budget Review 05106 06107 Actual Actual Expenditure Summary (By Fund) Water, Service Billing 70-451 Thru 70-459 Water, Service Billing Personnel 172,784 214,418 192,423 182,800 9,823 94.9% Operations 1,488,777 1,405,787 1,932,800 1,873,607 59,193 96.9% Capital 4,592 0 6,500 11,640 (5,140) 179.1% 70.451 1,666,152 1,620,205 2,131,723 2,067,847 63,876 97.0% Water, Operations Personnel 1,132,254 1,235,661 1,604,306 1,455,934 148,372 90.8% Operations 626,057 681,243 899,736 805,036 94,700 89.5% Capital 38,250 109,164 25,735 25,735 0 100.0% 70-452 1,796,561 2,026,068 2,529,777 2,286,705 243,072 90.4% Water Fund, Debt Svs Personnel 0 0 0 0 0 Operations 707,610 752,670 900,950 900,650 300 100.0% Capital 0 0 0 0 0 70-453 707,610 752,670 900,950 900,850 300 100.0% Reverse Osmosis Personnel Operations Capital 70-457 17th Street Desalter Personnel Operations Capital 70-458 Water Production 115,007 125,349 488,626 297,215 0 0 603,633 422,564 07108 Year-End Year-End Year-End Cur Bud Projection Variance Percent 141,846 137,315 4,531 96.8% 546,310 466,340 79,970 85.4% 0 0 0 688,156 603,655 84,501 87.7% 110,741 113,940 130,289 122,594 7,695 94.1% 901,711 1,328,914 1,337,659 1,354,882 (17,203) 101.3% 134,832 0 0 0 0 1,147,283 1,442,854 1,467,948 1,477,456 (9,508) 100.6% Personnel 133,417 157,547 132,427 140,788 (8,361) 106.3% Operations 3,273,658 3,816,989 4,206,820 3,996,235 210,585 95.0% Capital 0 0 0 0 0 70.459 3,407,076 3,974,536 4,339,247 4,137,023 202,224 95.3% Expenditure Summaries 24 Expenditure Summary (By Fund) City of Tustin FY 06-07 Mid Year Budget Review 05106 06107 07108 Ortual Actual Cur Bud Year-End Year-End Year•End Projection Variance Percent Water, CIP Personnel 0 0 0 0 0 Operations 0 0 25,000 0 25,000 0.0% Capital 0 0 0 0 0 70-999 0 0 25,000 0 25,000 0.0% TOTAL Personnel 1,664,202 1,846,915 2,201,291 2,039,231 162,060 92.6% Operations 7,486,439 8,282,818 9,849,275 9,396,730 452,545 95.4% Capital 177,674 109,164 32,235 37,375 (5,140) 115.9% 70 Water Utility Fund Total: 9,328,316 10,238,897 12,082,801 11,473,336 609,465 95.0% Water CIP 73-999 Water CIP, CIP Personnel 0 0 0 0 0 Operations 1,048,217 3,073,504 0 0 0 Capital (374,882) 27,059 20,902,214 1,623,000 19,279,214 7.8% 73.999 673,335 3,100,563 20,902,214 1,623,000 19,279,214 7.8% TOTAL Personnel 0 0 0 0 0 Operations 1,048,217 3,073,504 0 0 0 Capital (374,882) 27,059 20,902,214 1,623,000 19,279,214 7.8% 73 Water CIP Total: 673,335 3,100,563 20,902,214 1,623,000 19,279,214 7.8% Expenditure Summaries 25 City of Tustin FY 06-07 Expenditure Summary (By Fund) Workers Comp 81-850 Workers Comp, Self Insurance Personnel Operations Capital 81-850 TOTAL Personnel Operations Capital 81 Workers Comp Total: Liability 82-801 Thru 82-850 Liability, Self Insurance Personnel Operations Capital 82-850 TOTAL Personnel Operations Capital 82 Liability Total: Unemployment 83-801 Thru 83.850 Unemployment, Self Insurance Personnel Operations Capital 83-850 TOTAL Personnel Operations Capital 83 Unemployment: Replacement 84-801 Thru 84-850 Mid Year Budget Review 05106 06107 07108 Actual Actual Cur Bud 42,621 49,077 353,826 655,244 0 0 396,446 704,321 42,621 49,077 353,826 655,244 0 0 396,446 704,321 139,988 130,515 9,473 93.2% 428,920 463,620 (34,700) 108.1 0 0 0 568,908 594,135 (25,227) 104.4% 139,988 428,920 0 568,908 Year-End Year-End Year-End Projection Variance Percent 130,515 9,473 93.2% 463,620 (34,700) 108.1% 0 0 594,135 (25,227) 104.4% 0 0 0 0 0 534,526 1,031,903 667,000 828,302 38,698 94.2% 0 0 0 0 0 534,526 1,031,903 667,000 828,302 38,698 94.2% 0 0 534,526 1,031,903 0 0 0 667,000 0 887,000 0 0 628,302 38,698 94.2% 0 0 534,528 1,031,903 0 0 7,540 11,402 0 0 7,540 11,402 0 0 7,540 11,402 0 0 7,540 11,402 828,302 38,898 94.2% 0 0 0 10,000 5,000 5,000 50.0% 0 0 0 10,000 5,000 5,000 50.0% 0 10,000 0 10,000 0 0 5,000 5,000 50.0% 0 0 5,000 5,000 50.0% TOTAL Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 1,303,376 715,494 318,419 318,800 (381) 100.1% 84 Replacement Total: 1,303,378 715,494 318,419 318,800 (381) 100.1% Expenditure Summaries 26 o c o °o °o °o °o ~ w U O O O O .O O O O ~ } ~ ~ ~ M M aO O O O O O ~~ O O O O ~ 'p c'J M O O O ~ m U ~ ~ M M O N O O O j O 0 3 ~ ~ O O ~ a ~ ~ ~ U 0 0 0 0 0 0 0 0 ~ o ~ o ~n o ~n o 000000 0 oo~n ~n ocoo co 0 0 0 0 0 0 0 0 O N M ~ O 01 O 01 O O O O O I~ 01 CD O oD O oO O O O O O CO CD O V O V O O I~ ~ ~ W CD l1') ~ In ~ M O N ~ O oO N N V M M M O c0 O O O O o0 M O O 1~ O~ O ~ O V O O O O O V 01 O tn. ~ O c0 O (O O c0 Oi O 0 0 0 1~ O M U9 O Q1 O Q1 O _ 1~ N O O H N ~ d' ~ O~ Q1 N N O O) O O CO c0 CO O a0 O O H O c0 sf O ~!7 O I~ Ln M ~ LL7 O ~ O O cD ~ ~ ~ ~ m N oD c0 In M In ~ N M CD ~- M O N O 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O N O 01 N N ~ N ~ N f~ "O O O O O O O O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O N > O O O O O O O O O O O O O O O O O O O O O O O O O O O (D ~ O O O O O O O O O O O O O O O O O O O O O O O O O O O O O ] ~. Q ~ U t~ ~ ~ ~~ o 0 000 oqc? 0 o 00 00 0 0 ~S~',g o 0 Si ~~~7.$ o o r~o~o is d. ~0 " o 0 L7 C1 O C7~~7 Ci O o. ~ O P C~ ~3 a- O C;l ~ - ~ ~• ~ o '.~ ~. C~ t?' L'b O ~[[7~~ ~ GL= (~ - f~ 'O w V ti N ui _ O ~ I~ G ~ "~ -' uJ - l!7 O '- O O'f-- I~ ~ ~"~ _ti O V O O N N O O) Q) O O O O V O A O O M O M O O O O N N O O V O O ~ CO ~~ N LL7 ~ O O O cD lA O LL7 O O O 0 0 0 0 O O LL'Y O m ~ O ~ a0 07 M ~ ~ O O O o0 O I~ O M O I~ O O M O 00 O a0 O O N W ~ Q C N cD (D ~ N (O cD r- O O I~ O M O M O O O O O CO I~ ~ M W O N O~ u') O Q1 cD V" O H O GO d O m ~ ~ ~ N N N O 1~ O ~ O O M m a0 O O a0 V N a0 (D w, x M ~t ~ M I~ M N .YI^ L W d ^ ~ ~ ~- `c~(C~~gz °o N ~r~~r~'., ~ o ~ "¢~ ~ °o M c°.rQ~a~~l'7, ~ ~ o ~ `~ ~ ~ ¢ ~ o ~ ~'t ;~s~'i'~g ~~ ~ ~ o O CL1 aP. ~ G - - ~ ~ l ~-~ H -' -. 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