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Home My WebLink About17 FISCAL YEAR 2009-2010 MID-YEAR BUDGET REVIEWAgenda Item 17 Inter-Com DATE: JANUARY 14, 2010 TO: HONORABLE MAYOR AND MEMBERS OF ITY COUNCIL FROM: WILLIAM A. HUSTON, CITY MANAGER SUBJECT: FISCAL YEAR 2009-10 MIDYEAR BUDGET REVIEW Attached is a report from the Finance Department regarding the midyear budget review. Each year the City Council reviews the status of the budget and makes any necessary adjustments based on fiscal year end projections. At the City Council meeting staff will make a presentation that focuses on the General Fund. It is the City's major fund for day-to-day operations and most affected by economic conditions. As indicated in the Finance Department's report, sales tax revenue is not at the level expected. While the General Fund has a projected 25% reserve as of June 30, 2010, the critical issue is how the trend in sales tax and property tax revenue will affect the fiscal year 2010-11 budget. There are no immediate short-term fixes to the problem caused by a significant decline in sales tax revenue. At this point, the most practical approach is to initiate steps in the coming months to reconcile the gap between General Fund operating expenses and operating revenue. This will result in a balanced budget for fiscal year 2010-11 and ensure a General Fund reserve that meets City Council policy. Doing this will have labor relations and service level implications that will be identified and brought back to the City Council for deliberation. i~ • Agenda Item AGENDA REPORT Reviewed: City Manager Finance Director MEETING DATE: JANUARY 19, 2009 TO: WILLIAM A. HUSTON, CITY MANAGER FROM: PAMELA ARENDS-KING, FINANCE DIRECTOR SUBJECT: FISCAL YEAR 2009-2010 MID-YEAR BUDGET REVIEW SUMMARY: The following is staff's review of the City's first six months of operations under the adopted FY 2009-10 Budget, projecting revenues and expenditures through the fiscal year end. A presentation will be presented at the City Council's budget workshop that will highlight key figures and assumptions. RECOMMENDATION: Approve the following adjustments to the authorized FY 2009-10 Budget: a. Approve a supplemental appropriation of $64,400 from the unappropriated reserves of the Supplemental Law Enforcement Fund to cover the cost of the communications equipment. b. Approve a supplemental appropriation of $15,000 from the unappropriated reserves of the Asset Forfeiture Fund to cover the costs of storage lockers. FISCAL IMPACT: The attached Mid Year Budget Review follows the same format as the adopted FY 2009-10 Budget. Each department has reviewed its areas of responsibility and has provided the projections that are presented in this report. The FY 2009-10 Current Budget column reflects any supplemental appropriations approved by the City Council through December 31, 2009 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 reflect audited balances as of the end of the last fiscal year, June 30, 2009. The projected year end, June 30, 2010, General Fund Balance of $12,045,588 or 25% of General Fund expenditures, which meets the City Council Reserve Policy of a minimum General Fund Balance reserve of 15%. The following Page 2 discussion will focus on the significant changes that have had an impact on various funds of the City. DISCUSSION: 2009-10 General Fund Projections THE GENERAL FUND The General Fund is projected to have an operating deficit of $1,530,600. The General Fund Revenue declines were greater than anticipated, which could not be completely compensated for through expenditure reductions. Total projected General Fund Revenues for FY 2009-10 are $46,387,000. This is a decrease of $2,679,600 from the amended budget estimate of $49,066,600. The projected revenue includes aone-time $2,000,000 transfer from the Capital Projects Fund to balance the budget during the annual budget process. The City's two largest on-going revenue sources are Sales and Property Taxes. The Gross Property Tax income is projected to be $13,305,800, a decrease of $551,300. Gross Sales Tax income for FY 2009-10 is projected to be $15,720,200, a decrease of $2,342,100 or 13% from the original projected sales tax revenue. The primary reason for the decrease in sales tax revenue is the drop in auto sales and retail sales due to the downturn in the economy. Sales tax revenues for this fiscal year will likely be the new base for future sales tax projections. Interest income is projected to remain roughly consistent with the previous fiscal year. Projected General Fund Expenditures of $47,917,600 include all supplemental appropriations approved by the City Council since July 1, 2009. Total General Fund expenses are projected to be 97% of the amended budget, referenced on page 4 of the report. A hiring freeze decreased expenditures by approximately $1,412,900 or 4% of budgeted amounts. The elimination of some consultant services decreased expenditures by $157,800 or <1 %, of budgeted amounts. OTHER SIGNIFICANT FUNDS Capital Projects Fund Construction in Progress for current appropriations for all Funds that are funded through developer deposits, grants, special revenue sources (i.e. Measure MTurn-back, Gas Tax, Community Development Block Grant, etc.), Redevelopment Agency, and Water is estimated to be $25.4M at year end. It is anticipated that this amount will be expensed on capital projects during FY 2010-11. The Fund Balance for the Capital Projects Fund at year end is projected to be $12,325,916. This amount includes $4,500,000 deposit from Irvine Company. A significant portion of the remaining fund balance is reserved for matching funds for Proposition 42, Proposition 10, and Measure "M", as well as Maintenance of Effort requirements for Measure M Turn-back and Proposition 42 Congestion Management allocations. Any undesignated reserves are meant to address future projects detailed in the Page 3 Seven Year Capital Improvement Plan. Alternative funding resources will need to be secured in order to meet the goals of the plan. Community Development Block Grants Projected CDBG revenues for FY 2009-10 are $796,400. The actual figures for 2008-09 were $917,907. 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 $552,700 in estimated capital improvement expenditures during the fiscal year. The major project this year is the Newport Avenue / SR55 North Bound Ramp Reconfiguration, which has been completed. Park Development Fund The Park Development Fund Balance at year end is projected to be $2,617,550. The only major park project budgeted for FY 2009-10 is the Citrus Ranch Park. Construction for this project has been completed and the park is scheduled to be open to the public in February 2010. 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 of $65,147,523. Housing Set-A-Side Fund Balances for the three project areas are projected to total $17,298,473 at year end. These Set-A-Side funds are being accumulated for future projects of the Agency as well as meeting obligations to the General Fund. Water Enterprise The Water Enterprise Fund is projected to have an operating deficit of $2,082,300, which leaves a projected Operating Fund Balance of ($81,754). The deficit is mostly due to increasing commodity costs that were implemented by Metropolitan Water District of Southern California, Municipal Water District of Orange County, Orange County Water District, and Southern California Edison. The projected Water Capital Projects Fund Balance is projected to be ($111,466). The current Water Capital Improvements have focused on improvements to the storage and distribution system with all projects on hold due to a lack of funding. Future projects reflected in the Seven Year Capital Improvement Program will require the generation of additional resources. 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. Page 4 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 Fund Balance of all three Risk Management Funds is $4,264,477 at year end. An actuarial report was recently completed that made recommendations for reserve levels for our Liability and Workers' Compensation Funds based on our claims history. ECONOMIC CONSIDERATIONS In addition to our concerns with sales tax trends of the auto center and our two major retail centers, we are also concerned with the present State budget deficit. According to the Governor the State is facing a $19 billion deficit by the end of fiscal year 2010-11. 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. Orange County Assessor Webster Guillory's report on housing sales and County-wide construction will not be available until next month. This year the Assessor's Office reviewed more than 309,000 parcels within the County to make sure that taxable values do not exceed market values. This is called a Prop 8 Reduction Review. The Assessor's most recent assessed valuation report shows a valuation decrease of 4.6% to $9,501,068,800 for the City. We will continue to monitor Sales Tax and Property Tax trends throughout the year and as we prepare the 2010-11 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. Pamela Arends-King Finance Director S an Tran Senior Financial Analyst Attachment CITY OF TUSTIN MID-YEAR BUDGET REVIEW FISCAL YEAR 2009-10 BUILDING OUR FUTURE HONORING OUR PAST JANUARY 19, 2010 PREPARED BY THE FINANCE DEPARTMENT TUSTIN CITY OF TUSTIN CITY COUNCIL Jerry Amante, Mayor John Nielsen, Mayor Pro Tem Doug Davert, Councilmember Jim Palmer, Councilmember Deborah Gavello, 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 Pamela Arends-King, Director of Finance David A. Wilson, Director of Parks and Recreations Services Doug Stack, Acting Director of Public Works/City Engineer TABLE OF CONTENTS Fund Balance Projections Page 1 Revenue Summaries 2-3 Expenditure Summaries: Department Expenses: Legislation 5 Administration 6 Community Development 7 Public Works 8 Police/Fire 9 Parks & Recreations 10 Non-Departmental 11 Total 11 Funds 02 Thru 16 12-14 Tustin Legacy Enterprise 14-15 CDBG 15-17 Special Districts 17-18 Redevelopment Agency 19-21 Water Services 21-23 Risk Management & Equipment Replacement 23-24 CIP Summary by Project 25-29 City of Tustin FY 2009-10 Mid-Year Budget Year End Projected Fund Balance Fund Descri lion Audited Balance 06130108 08109 08/09 Actual Actual Revenues Ex enditures Projected Balance 06130109 09/10 09110 Estimated Estimated Revenues Ex enditures Estimated Balance 06130110 01 General Fund $13,206,891 $49,537,463 $49,168,166 $13,576,188 $46,387,000 47,917,600 $12,045,588 02 Capital Projects Fund-CIP 17,558,428 9,409,054 11,457,766 15,509,716 2,325,200 5,509,000 12,325,916 03 SCAQMD 2,932 85,351 0 88,283 86,600 0 174,883 04 Asset Forfeiture 122,085 39,976 94,047 68,014 51,300 50,000 69,314 05 Public Safety Augmentation 51,139 266,711 307,000 10,850 0 50,939 (40,089) 08 Measure M•Competitive (636,174) 1,678,840 96,009 946,657 616,000 270,000 1,292,657 09 MeasureMTurnback 878,260 977,151 882,108 973,303 718,300 282,700 1,408,903 10 Gas Tax 2,019,351 2,830,514 1,913,905 2,935,960 2,324,700 2,703,100 2,557,560 11 Park Development 7,283,956 1,430,226 2,160,233 6,553,950 83,000 4,019,400 2,617,550 12 Park Development Tustin Legacy 4,832,730 94,373 34,600 4,892,503 52,000 0 4,944,503 16 Supplemental Law Enforcement (8,674) 192,464 205,330 (21,539) 205,400 184,600 (739) 18 Tustin Legacy Enterprise 105,387,485 (58,475) 105,329,011 0 0 0 0 2x CDBG 0 917,907 917,907 0 796,400 796,400 0 30 95.1 Construction 4,161,340 13,567 187,323 3,987,584 15,600 750,000 3,253,184 31 95.1 Debt Service 10,677,272 7,995,077 8,670,562 10,001,787 5,788,000 3,413,400 12,376,387 32 95.2 Debt Service 2,852,791 2,019,420 2,065,824 2,806,387 1,720,200 1,528,600 2,997,987 33 Community Facilities District 04.1 3,463,632 1,300,345 1,568,624 3,195,353 1,163,500 1,288,700 3,070,153 35 Community Facilities District 06.1 53,065,964 10,662,743 15,002,426 48,746,281 2,713,900 5,189,600 46,270,581 36 Community Facilities District 07.1 1,836,129 896,483 860,581 1,872,032 462,500 793,900 1,540,632 41 Tustin LLD 52,453 555,021 685,208 (77,734) 1,261,000 791,600 391,666 42 Tustin SL 2,414,984 748,752 2,194,141 969,595 654,000 546,800 1,076,795 51 South Central Debt Svs 20,176,849 3,952,592 20,907,879 3,221,562 3,683,300 808,700 6,096,162 52 South Central RDA (2,700,032) 20,220,277 742,546 16,777,700 15,000 1,522,400 15,270,300 53 South Central Set Aside 7,422,277 1,200,457 1,149,699 7,473,035 1,012,200 1,412,500 7,072,735 54 Marine Base Debt Service 15,166,029 6,898,653 22,064,683 (1) 5,330,400 6,900,200 (1,569,601) 55 Marine Base RDA 20,867,058 11,613,326 350,684 32,129,700 32,900 958,700 31,203,900 56 Marine Base Set Aside 1,769,305 2,474,353 1,294,110 2,949,548 2,105,800 1,998,900 3,056,448 57 Town Center Debt Service 9,944,985 4,644,509 11,956,735 2,632,759 3,759,900 2,138,200 4,254,459 58 Town Center RDA (4,640) 10,078,415 138,272 9,935,503 204,000 247,000 9,892,503 59 Town Center Set Aside 6,931,643 1,293,371 1,076,623 7,148,390 1,035,200 1,014,300 7,169,290 70 Water Enterprise 2,203,208 11,469,176 11,671,839 2,000,546 10,516,100 12,598,400 (81.754) 72 Water Enterprise Debt Service (11,701,158) 1,085,276 587,282 (11.203.163) 975,000 572,100 (10,800,263) 73 Water Enterprise CIP 2,666,549 26,249 2,651,664 41,134 20,000 172,600 (711,466) 74 Water Fixed Assets 35,153,712 3,551,706 1,405,918 37,299,501 0 0 37,299,501 81 Workers Compensation 3,587,250 1,644,070 808,385 4,422,935 884,800 1,119,300 4,166,435 82 Liability 1,230,090 14,698 925,486 319,302 658,000 932,000 45,302 83 Unemployment 237,747 0 39,507 198,240 0 150,000 48,240 84 Equipment Replacement Fund 4,386,749 555,288 2,000,823 2,941,214 552,700 645,400 2,848,514 95 Gen'I Fixed Assets Account Grou 365,505,127 0 8,204,416 357,300,712 0 5,500,000 351,800,712 TOTAL ALL FUNDS $712,065,723 $172,335,383 $291,777,319 $592,623,787 $98,209,900 $114,777,039 $576,056,648 (1) The Fund Balance does not include $101, 287,679 as Land Held for Resale, which was transferred from the Marine Base in FY 08/09 (2) The Fund Balance in Fund 08 reflects Measure M Competitive funding to be invoiced by the City. (3) Fund 41 Received an infusion of capital from AD 95-1 Construction (1) (2) (3) Fund Balance 1 0111412010 10:48 AM City of Tustin FY 09-10 Mid-Year Budget Revenue Summary Revenue Summary 07/08 08/09 09/10 Year End Year End Year End (By Fund) Actual Actual Cur Bud Projection Variance Percent 01 General Fund 53,392,709 150,360,942 49,066,600 46,387,000 (2.679,600) 94.5% 02 Capital Projects fund-CIP 19,805,380 9,409,054 22,098,811 2,325,200 (19.773,611) 10.5% 03 SCAQMD 87,944 85,351 86,600 86,600 0 100.0% 04 Asset Forteiture 78,273 39,976 51,300 51,300 0 100.0% 05 Public Safety Augmentation 304,386 266,711 0 0 0 #DIV/0! 08 Measure M•Competitive 3,050,892 1,678,840 616,000 616,000 0 100.0% 09 Measure M Turnback 1,083,445 977,151 874,000 718,300 (155,700) 82.2% 10 Gas Tax 2,479,378 2,830,514 3,403,100 2,324,700 (1,078,400) 68.3% 11 Park Development 484,716 1,430,226 83,000 83,000 0 100.0% 12 Park Development Tustin Legacy 196,859 94,373 52,000 52,000 0 100.0% 16 Supplemental Law Enforcement 217,602 192,464 220,000 205,400 (14,600) 93.4% 18 Tustin Legacy Enterprise 28,859,593 (58,475) 0 0 0 #DIVIO! Zx CDBG 713,429 917,907 768,592 796,400 27,808 103.6% 30 95.1 Construction 29,970 13,567 15,600 15,600 0 100.0% 31 95-1 Debt Service 11,343,379 7,995,077 5,788,000 5,788,000 0 100.0% 32 95.2 Debt Service 2,852,858 2,019,420 1,720,200 1,720,200 0 100.0% 33 CFD 04.1 1,291,793 1,300,345 1,163,500 1,163,500 0 100.0% 35 CFD 06.1 71,305,012 10,682,743 2,713,900 2,713,900 0 100.0% 36 CFD 07.1 2,678,144 896,483 462,500 462,500 0 100.0% 41 Tustin LLD 530,051 555,021 1,261,000 1,261,000 0 100.0% 42 Tustin SL 717,327 748,752 654,000 654,000 0 100.0% 51 South Central Debt Svs 4,323,127 3,952,592 3,683,300 3,683,300 0 100.0% 52 South Central RDA 26,849 20,220,727 15,000 15,000 0 100.0% 53 South Central Set Aside 1,300,525 1,200,457 1,012,200 1,012,200 0 100.0% 54 Marine Base Debt Service 6,564,932 6,898,653 5,330,400 5,330,400 0 100.0% 55 Marine Base RDA 923,004 11,613,326 539,300 32,900 (506.400) 6.1% 56 Marine Base Set Aside 2,131,473 2,474,353 2,105,800 2,105,800 0 100.0% 57 Town Center Debt Service 3,766,855 4,644,509 3,759,900 3,759,900 0 100.0% 58 Town Center RDA 160,303 10,077,965 204,000 204,000 0 100.0% 59 Town Center Set Aside 1,168,915 1,293,371 1,035,200 1,035,200 0 100.0% 70 Water Fund 11,109,771 11,469,139 10,514,900 10,516,100 1,200 100.0% 72 Water Corporation 883,186 1,085,276 975,000 975,000 0 100.0% 73 Water CIP 696,245 26,249 20,000 20,000 0 100.0% 74 Water Fixed Assets 0 3,551,706 0 0 0 #DIV/0! 81 Workers Compensation 1,719,908 1,644,070 884,800 884,800 0 100.0% 82 Liability 743,365 14,698 658,000 658,000 0 100.0% 83 Unemployment 0 0 0 0 0 #DIV/0! 84 Equipment Replacement Fund 977,097 555,288 547,500 552,700 5,200 100.9% 95 General Fund Fixed Assets 0 0 0 0 0 #DIV/0! TOTAL ALL FUNDS 237,998,694 273,158,824 122,384,003 98,209,900 (24,174,103) 80.2% Revenue Summaries 2 01/13/2010 City of Tustin FY 09-10 Mid-Year Budget Revenue Summary Revenue Summary 07/08 08109 09/10 Year End Year End Year End (By Fund) Actual Actual Cur Bud Projection Variance Percent 01 General Fund Property Tax IN Lieu of VLF Contribution Reduction in Lieu Property Taxes CFD Special Revenues (B-Tax) In Lieu-Prop Tx AB 1290 Pass Thru Franchise Fees Sales Tax Backfill Sales and Use Tax Transient Occupancy Tax Business License Fees Real Property Transfer Tax New Construction Tax E. Tustin Building Permits-E. Tustin Bldg Plan Ck Fee E. Tustin Planning Plan Check E. Tustin Planning Permit /Inspection E. Tustin Planning Plan Check Planning Permit /Inspection Licenses and Permits Fines and Forfeitures Interest Income Use of property POST Reimbursement Revenue from Other Agencies State Grants County Grants Federal Grants Sports Fees Class Fees Other Recreation Fees Current Service Charges Transfers In from Other Funds All Other Sources 01 General Fund Total 5,790,062 6,243,688 6,045,000 6,045,000 0 100.0% 0 0 0 0 0 #DIV/0! 7,833,656 7,964,460 7,812,100 7,260,800 (551,300) 92.9% 1,703,044 1,119,708 1,122,000 1,122,000 0 100.0% 11,955 12,194 11,700 11,700 0 100.0% 38,520 129,289 52,000 52,000 0 100.0% 1,720,371 1,819,373 1,725,600 1,725,600 0 100,0% 5,142,550 5,258,188 4,515,600 3,831,900 (683.700) 84.9% 15,285,914 14,599,954 13,546,700 11,888,300 (1.658,400) 87.8% 163,831 154,379 100,000 92,600 (7,400) 92.6% 377,172 356,565 350,000 350,000 0 100.0% 449,420 313,507 500,000 300,000 (200.000) 60.0% 46,393 81,072 22,200 45,900 23,700 206.8% 30,020 24,053 0 16,000 16,000 #DIV/0! 10,898 9,888 0 10,500 10,500 #DIV/0! 2,035 1,944 0 2,000 2,000 #DIV/0! 2,568 2,468 0 2,000 2,000 #DIVIO! 68,268 40,116 55,500 37,100 (18,400) 66.8% 90,984 59,246 115,800 83,240 (32,560) 71.9% 1,490,204 877,805 933,600 671,500 (262,100) 71.9% 818,868 832,188 741,900 799,900 58,000 107.8% 2,764,248 2,357,031 275,000 190,000 (85.000) 69.1% 109,821 115,758 91,000 711,000 620,000 781.3% 46,761 45,883 35,000 25,000 (10.000) 71.4% 415,391 327,745 346,200 319,500 (26.700) 92.3% 36,339 18,455 20,000 20,000 0 100.0% 69,610 (1,643] 12,000 25,000 13,000 208.3% 24,486 2,676 0 0 0 #DIVIO! 360,251 342,790 292,000 292,000 0 100.0% 306,310 288,214 315,000 300,000 (15,000) 95.2% 145,513 141,093 164,300 148,300 (16,000) 90.3% 253,932 303,881 207,600 173,160 (34,440) 83.4% 0 0 2,000,000 2,000,000 0 100.0% 7,783,314 106,518,974 7,658,800 7,835,000 176,200 102.3% 53,392,709 150,360,942 49,066,600 46,387,000 (2,679,600) 94.5% Revenue Summaries 3 0111312010 City of Tustin FY 09-10 Mid-Year Budget Expenditure Summary Expenditure Summary o71os oslos 09110 (By Fund) Actual Actual Cur Bud 01 General Fund City Council City Clerk City Attorney City Manager Finance Human Resources Information Technology Community Development Public Works Police Services Fire Services Parks and Recreation Non-Departmental, Other 01 General Fund 02 Capital Projects Fund~IP 03 SCAQMD 04 Asset Forfeiture OS Public Safety Augmentation OS Measure M•Competitive 09 Measure M Turnback 10 Gas Tax 11 Park Development 12 Park Development Tustin Legacy 16 Supplemental Law Enforcement 18 Tustin Legacy Enterprise 2x CDBG 30 95-1 Construction 31 95.1 Debt Service 32 95.2 Debt Service 33 CFD 04.1 35 CFD 08.1 36 CFD 07.1 41 Tustin LLD 42 Tustin SLD 51 South Central Debt Svs 52 South Central RDA 53 South Central Set Aside 54 Marine Base Debt Service 55 Marine Base RDA 56 Marine Base Set Aside 57 Town Center Debt Serviee 58 Town Center RDA 59 Town Center Set Aside 70 Water Fund 72 City of Tustin Water Corp 73 Water CIP 74 Water Fixed Assets 81 Workers Compensation 82 Liability 83 Unemployment 84 Replacement Fund 95 General Fund Fixed Assets TOTAL ALL FUNDS 144,549 155,817 144,800 436,807 435,367 358,700 497,292 627,043 525,000 665,073 633,368 699,100 880,971 946,649 1,039,100 669,826 726,803 728,600 1,277,764 1,180,342 1, 296,900 3,185,275 3,085,995 3,079,800 9,340,393 9,764,966 9,551,500 21,566,721 22,444,226 22,778,300 4,999,850 5,181,692 5,409,000 2,624,241 2,718,928 2,939,200 5,031,562 1,267,331 857,500 51,320,326 49,168,526 49,407,500 8,295,493 11,457,766 36,445,398 206,500 0 0 43,890 94,047 35,000 253,247 307,000 50,939 389,721 96,009 491,018 1,744,665 882,108 885,653 884,224 1,913,905 5,289,411 292,426 2,160,233 3,330,281 0 34,600 0 263,056 205,330 120,000 54,948,411 105,329,011 0 713,429 916,915 712,558 8,322 187,323 2,250,000 4,598,320 8,670,562 3,390,900 2,715,989 2,065,824 1,512,800 1,109, 291 1, 568 , 624 1, 288, 700 17,336,349 15,002,426 11,705,600 842,015 860,581 790,900 656,759 685,208 781,600 481,949 2,194,141 554,500 404,398 20,907,879 808,700 474,760 742,996 1,307,800 1, 946,767 1,149,663 1,421,500 2,521,359 22,064,683 6,900,200 574,982 350,684 2,496,599 3,615,147 1,293,965 2,010,200 2,078,977 11,956,735 2,138,200 162,655 138,722 856,706 776,268 1,076,623 1,026,200 11, 502,156 11, 671, 839 12, 628, 700 602,151 587,282 572,100 1,202,104 2,651,664 456,846 1,263,653 1,405,918 0 658,278 808,385 1,120,000 868,633 925,486 932,400 12,564 39,507 150,000 252,315 2,000,823 618,400 4,091,872 8,204,416 5,500,000 180,113,421 291,777,447 159,987,309 Year End Year End Year End Projection Variance Percent 139,800 (5,000) 96.5% 319,900 (38,600) 89.2% 525,000 0 100.0% 656,100 (43,000) 93.8% 1,008,200 (30,900) 97.0% 701,300 (27,300) 96.3% 1,268,500 (28,400) 97.8% 2,952,700 (127,100) 95.9% 9,482,700 (68,800) 99.3% 21,730,400 (1.047,900) 95.4% 5,409,000 0 100.0% 2,864,200 (75.000) 97.4% 859,800 2,300 100.3% 47,917,600 (1.489:900) 97.0°/a 5,509,000 (30.936.398) 15.1% 0 0 #DIV/0! 50,000 15,000 142.9% 50,939 0 100.0% 270,000 (221,018) 559% 282,700 (602,953) 31.9% 2,703,100 (2,586,311) 51.1% 4,019,400 689,119 120.7% 0 0 #DIV/0! 184,600 64,600 153.8% 0 0 #DIV/0! 796,400 83,842 111.8% 750,000 (1,500,000) 33.3% 3,413,400 22,500 100.7% 1,528,600 15,800 101.0% 1,288,700 0 100.0% 5,189,600 (6,516.000) 44.3% 793,900 3,000 100.4% 791,600 10,000 101.3% 546,800 ~7.700j 98.6% 808,700 0 100.0% 1,522,400 214,600 116.4% 1,405,000 (16.500] 98.8% 6,900,200 0 100.0% 958,700 (1,537,899) 38.4% 1,998,900 (11,300) 99.4% 2,138,200 0 100.0% 247,000 (609,706) 28.8% 1,014,300 (11,900) 98.8% 12,598,400 (30,300) 99.8% 572,100 0 100.0% 172,600 (284,246) 37.8% 0 0 #DIVIO! 1,119,300 (700) 99.9% 932,000 (400) 100.0% 150,000 0 100.0% 645,400 27,000 104.4% 5,500,000 0 100.0°~a 114,769,539 (45,217,770) 71.7% Expenditure Summaries 4 01/1312010 City of Tustin FY 09-10 Mid-Year Budget Expenditure Summary Expenditure Summary o71oe oelos os11o (By Fund) Actual Actual Cur Bud City Council Personnel Operations Capital 01.101 City Clerk Personnel Operations Capital 01.702 City Attorney Personnel Operations Capital 01.103 124,540 131,811 122,300 20,009 24,006 22,500 0 0 0 144,549 155,817 144,800 374,882 355,822 317,900 61,925 79,220 40,800 0 324 0 436,807 435,367 358,700 0 0 0 497,292 627,043 525,000 0 0 0 497,292 627,043 525,000 Year End Year End Year End Projection Variance Percent 122,300 0 100.0% 17,500 (5.000) 77.8% 0 0 #DIV/0! 139,800 (5,000) 96.5% 260,300 (57.600] 81.9% 59,600 18,800 146.1 0 0 #DIV/0! 319,900 (38,800) 89.2% 0 0 #DIVIO! 525,000 0 100.0% 0 0 #DIVIO! 525,000 0 100.0% Expenditure Summaries 5 01/1312010 City of Tustin FY 09-10 Mid-Year Budget Expenditure Summary Expenditure Summary 07108 08109 09110 (ey Fund Actual Actual Cur Bud City Manager Personnel 615,469 613,149 681,000 Operations 31,798 15,527 17,600 Capital 17,806 4,692 500 01-201 665,073 633,368 699,100 Finance Personnel Operations Capital 01.202 Human Resources Personnel Operations Capital 01-203 Information Technology Personnel Operations Capital 01.204 768,910 826,394 841,900 112,062 119,129 197,200 0 1,126 0 880,971 946,649 1, 039,100 440,712 568,408 568,800 229,115 158,395 159,800 0 0 0 669,826 726,803 728,600 576,470 629,035 649,300 416,566 322,068 440,100 284,729 229,239 207,500 1, 277, 764 1,180, 342 1, 296, 900 Year End Year End Year End Projection Variance Percent 639,000 (42,000) 93.8% 16,600 (1,000) 94.3% 500 0 100.0% 656,100 (43,000) 93.8% 762,800 (79.100) 90.6% 245,400 48,200 124.4% 0 0 #DIVIO! 1,008,200 (30.900) 97.0% 541,600 (27.200) 95.2% 159,700 (100) 99.9% 0 0 #DIV/0! 701,300 (27,300) 96.3% 569,400 (79.900) 87.7% 470,100 30,000 106.8% 229,000 21,500 110.4% 1,268,500 (28.400) 97.8% Expenditure Summaries 6 01/13/2010 City of Tustin FY 09-70 Mid-Year Budget Expenditure Summary Expenditure Summary 07109 oalos osno (ey Fund) Actual Actual Cur Bud Community Development Planning Personnel Operations Capital 01.301 1,272,511 1,415,108 1,374,800 147,894 133,709 129,400 (9.618) 0 0 1,410,766 1, 548, 817 1, 504,200 Building Personnel Operations Capital 01302 Community Development Total Personnel Operations Capital Community Development Total 1,165,431 1, 248,273 1,258,800 600,781 288,905 306,800 8,276 0 10,000 1,774,489 1,537,178 1,575,600 2,437,942 2,663,381 2,633,600 748,675 422,614 436,200 (1.342) 0 10,000 3,185,275 3,085,995 3,079,800 Year End Year End Year End Projection Variance Percent 1,302,400 (72,400) 94.7% 125,300 (4,100) 96.8% 0 0 #DIV/0! 1,427,700 (76,500) 94.9% 1,208,200 (50,600) 96.0% 306,800 0 100.0% 10,000 0 100.0% 1,525,000 (50.600) 96.8% 2,510,600 (123,000) 95.3% 432,100 (4,100) 99.1% 10,000 0 100.0% 2,952,700 (127,100) 95.9% Expenditure Summaries 7 0111312010 City of Tustin FY 09-10 Mid-Year Budget Expenditure Summary Expenditure Summary 07106 08109 09110 (By Fund) Actual Actual Cur Bud Public Works 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 Personnel Operations Capital 01.407 Emergency Services Personnel Operations Capital 01.410 Public Works Total Personnel Operations Capital Public Works Total Year End Year End Year End Projection Variance Percent 442,635 732,075 565,200 598,000 32,800 105.8% 242,341 395,047 397,100 363,000 (34,100) 91.4% 47,389 25,417 0 0 0 #DIV/0! 732,364 1,152,539 962,300 961,000 (1,300) 99.9% 1,463,537 1,650,449 1,655,900 1,635,200 (20,700) 98.7% 1,290,118 1,257,798 1,169,000 1,122,000 (47,000) 96.0% 0 2,182 0 0 0 #DIV/0! 2,753,655 2,910,429 2,624,900 2,757,200 (67,700) 97.6% 521,206 621,630 634,600 641,100 6,500 101.0% 310,404 208,642 218,000 218,000 0 100.0% 25,609 5,115 0 0 0 #DIV/0! 857,220 835,388 852,600 859,100 6,500 100.6% 1,337,358 1,328,532 1,263,000 1,266,000 3,000 100.2% 1,275,156 1,186,305 1,394,300 1,378,300 (16,000) 98.9% 18,850 18,155 6,500 5,300 (1,200) 81.5% 2,631,364 2,532,992 2,663,800 2,649,600 !14,200) 99.5% 524,749 554,413 529,100 534,000 4,900 100.9% 587,668 512,618 432,700 432,700 0 100.0% 0 1,255 21,000 36,500 15,500 173.6% 1,112,416 1,068,286 982,800 1,003,200 20,400 102.1% 323,853 289,622 261,700 268,200 6,500 102.5% 821,830 832,087 925,100 946,600 21,500 102.3% 4,966 0 0 0 0 #DIV/0! 1,150,649 1,121,710 1,186,800 1,214,800 28,000 102.4% 55,645 61,640 61,200 28,700 (32,500) 46.9% 47,080 81,982 17,100 9,100 (8,000) 53.2% 0 0 0 0 0 #DIV/0! 102,725 143,622 78,300 37,800 (40,500) 48.3% 4,669,064 5,238,444 4,970,782 4,971,282 500 100.0% 4,574,678 4,474,562 4,553,382 4,469,782 (83,600) 98.2% 96,815 52,124 27,500 41,800 14,300 152.0% 9,340,393 9,764,966 9,551,500 9,482,700 (68,800) 99.3% Expenditure Summaries 8 01113/2010 City of Tustin FY 09-10 Mid-Year Budget Expenditure Summary Expenditure Summary 07108 08109 09110 Year End Year End Year End (By Fund) Actual Actual Cur Bud Projection Variance Percent Police Administration Personnel 827,393 922,630 904,200 963,200 59,000 106.5% Operations 179,753 144,754 160,900 149,000 (11,900) 92.6% Capital 0 0 0 0 0 #DIV/0! 01.501 1,007,146 1,067,384 1,065,100 1,112,200 47,100 104.4% Patrol Personnel 13,979,393 14,836,975 14,652,600 14,133,800 (518,8001 96.5% Operations 1,367,979 1,129,111 1,216,300 993,200 1223.100) 81.7% Capital 28,000 17,827 0 0 0 #DIV/0! 01.502 15,375,373 15,983,913 15,868,900 15,127,000 (741,900) 95.3% Investigative Services Personnel 0 0 0 0 0 #DIV/0! Operations 0 397 0 0 0 #DIV/0! Capital 0 0 0 0 0 #DIV/0! 01-503 0 397 0 0 0 #DIV/0! Administrative Services Personnel 4,638,908 4,902,663 5,267,500 4,959,400 (308.100) 94.2% Operations 540,682 489,869 ,576,800 531,800 (45,OOOj 92.2% Capital 4,611 0 0 0 0 #DIV/0! 01-504 5,184,202 5,392,532 5,844,300 5,491,200 (353,100) 94.0% Police Department Total Personnel Operations Capital Police Department Total 19,445,695 20,662,268 20,824,300 2,088,415 1,764,131 1,954,000 32,611 17,827 0 21,566,721 22,444,226 22,778,300 20,056,400 (76Z900j 96.3% 1,674,000 1280.OOOj 85.7% 0 0 #DIV/0! 21,730,400 (1.047,900) 95.4% Fire Services Personnel Operations Capital Fire Services Total 0 0 0 4,999,850 5,181,692 5,409,000 0 0 #DIV/0! 5,409,000 0 100.0% 0 0 0 0 ~LIV.'0! 4,999,850 5,181,692 5,409,000 5,409,000 "OG 0°~~ Expenditure Summaries 9 0111312010 City of Tustin FY 09-10 Mid-Year Budget Expenditure Summary Expenditure Summary 07106 o81os os11o (By Fund) Actual Actual Cur Bud Parks and Recreation Services Administration Personnel Operations Capital 01.701 Sports Personnel Operations Capital 01-702 ClasseslCultural Services Personnel Operations Capital 01-703 Senior Citizens Personnel Operations Capital 01.705 Support Services Personnel Operations Capital 01.706 Tustin Youth Center Personnel Operations Capital 01-707 Parks and Recreation Total Personnel Operations Capital Parks and Recreation Total Year End Year End Year End Projection Variance Percent 225,422 329,661 375,700 369,800 (5,900) 98.4% 45,517 46,621 30,800 30,800 0 100.0% 1,500 1,500 1,000 1,000 0 100.0% 272,439 377,782 407,500 401,600 (5,900) 98.6% 549,550 571,106 586,500 580,500 16.000) 99.0% 324,382 250,419 293,600 293,600 0 100.0% 5,517 6,400 3,100 3,100 0 100.0% 879,449 827,925 883,200 877,200 16.000) 99.3% 136,431 174,135 189,200 189,900 700 100.4% 310,639 325,371 359,100 360,800 1,700 100.5% 11,856 8,941 15,000 15,000 0 100.0% 458,926 508,447 563,300 565,700 2,400 100.4% 272,034 286,167 273,000 237,000 (36.000) 86.8% 89,795 95,153 91,000 91,000 0 100.0% 5,937 0 0 0 0 #DIVIO! 367,766 381,319 364,000 328,000 (36,000) 90.1% 355,244 307,245 384,400 357,900 (26,500) 93.1% 10,802 11,289 10,700 10,700 0 100.0% 1,618 3,578 2,900 2,900 0 100.0% 367,664 322,112 398,000 371,500 (26,500) 93.3% 231,382 259,927 278,300 275,300 (3,000) 98.9% 42,613 41,416 42,600 42,600 0 100.0% 4,002 0 2,300 2,300 0 100.0% 277,998 301,343 323,200 320,200 (3.000) 99.1% 1,770,063 1,928,240 2,087,100 823,748 770,270 827,800 30,430 20,418 24,300 2,624,241 2,718,928 2,939,200 2,010,400 (76.700) 96.3% 829,500 1,700 100.2% 24,300 0 100.0% 2,864,200 (75.v^0%!~. 97.4% Expenditure Summaries 10 0111312010 City of Tustin FY 09-10 Mid-Year Budget Expenditure Summary Expenditure Summary o7ioa oelos os11o (By Fund) Actual Actual Cur Bud Non•Departmental Personnel Operations Capital Non•Departmental Total 190,112 197,564 215,000 4,840,003 1,069,245 642,500 t,448 521 0 5,031,562 1,267,331 857,500 01 General Fund Total Personnel Operations Capital Ot General Fund Total 31,413,858 33,814,516 33,911,982 19,444,135 15,027,902 15,225,882 462,497 326,271 269,800 51,320,326 49,168,526 49,407,500 Year End Year End Year End Projection Variance Percent 215,000 0 100.0% 644,700 2,200 100.3% 100 100 #DIVI01 859,800 2,300 100.3% 32,659,100 (1.252,882] 96.3% 14,953,000 (272882) 98.2% 305,700 35,900 113.3% 47,917,600 '_=E9,900j 97.0% Expenditure Summaries 11 01/13/2010 City of Tustin FY 09-10 Mid-Year Budget Expenditure Summary Expenditure Summary 07108 08109 09110 Year End Year End Year End (By Fund) Actual Actual Cur Bud Projection Variance Percent CIP Non-Departmental Personnel 0 0 0 0 0 #DIVIO! Operations 0 0 2,000,000 2,000,000 0 100.0% Capital 0 0 0 0 0 #DIV/0! 02-801 0 0 2,000,000 2,000,000 0 100.0% CIP, CIP Personnel 0 0 0 0 0 #DIV/0! Operations 19,124 692,012 0 0 0 #DIV/0! Capital 8,276,369 10,765,754 34,445,398 3,509,000 !30,936,398) 10.2% 02-999 8,295,493 11,457,766 34,445,398 3,509,000 130,936,398) 10.2% 02 CIP Total Personnel 0 0 0 0 0 #DIVIO! Operations 19,124 692,012 2,000,000 2,000,000 0 100.0% Capital 8,276,369 10,765,754 34,445,398 3,509,000 (30,936,398) 10.2% 02 CIP Total 8,295,493 11,457,766 36,445,398 5,509,000 (30,936.398) 15.1% SCAQMD, Non-Departmental Personnel 0 0 0 0 0 #DIVIO! Operations 0 0 0 0 0 #DIVIO! Capital 206,500 0 0 0 0 #DIVIO! 03.801 206,500 0 0 0 0 #DIVIO! SCAQMD, CIP Personnel 0 0 0 0 0 #DIVIO! Operations 0 0 0 0 0 #DIV/0! Capital 0 0 0 0 0 #DIV/0! 03-999 0 0 0 0 0 #DIV/0! 03 SCAQMD Total Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 0 0 #DIVIO! Capital 206,500 0 0 0 0 #DIV/0! 03 SCAQMD Total 206,500 0 0 0 0 #DIV/0! Asset Forfeit, Non-Dept. Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 0 0 #DIV/0! Capital 43,890 94,047 35,000 50,000 15,000 142.9% 04 Asset Forfeit Total 43,890 94,047 35,000 50,000 15,000 142.9% Publ Safety Fund, Non-Dept Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 50,939 50,939 0 100.0% Capital 253,247 307,000 0 0 0 #DIV/0! 05 Publ Safety Fund Total 253,247 307,000 50,939 50,939 0 100.0% Expenditure Summaries 12 0111312010 City of Tustin FY 09-10 Mid-Year Budget Expenditure Summary Expenditure Summary (By Fund 07108 Actual 08109 Actual 09110 Cur Bud Meas M-C, CIP Personnel 0 0 0 Operations 69,347 39,499 491,018 Capital 320,374 56,510 0 OS Meas M-C Total 389,721 96,009 491,018 Meas M-T, Non-Dept Personnel Operations Capital 09.801 0 0 0 0 0 50,000 50,000 50,000 0 50,000 50,000 50,000 Meas M-T, CIP Personnel Operations Capital 09-999 09 SCAQMD Total Personnel Operations Capital 09 Meas M-T Total Gas Tax, Non-Dept Personnel Operations Capital 10.801 Gas Tax, CIP Personnel Operations Capital 10-999 10 Gas Tax Total Personnel Operations Capital 10 Gas Tax Total Park, Non-Dept Personnel Operations Capital 11-801 0 0 0 41,631 418,958 835,653 1,653,035 413,150 0 1,694,665 632,108 835,653 0 0 0 41,631 418,958 885,653 1,703,035 463,150 0 1,744,665 882,108 885,653 0 0 0 0 0 590,000 581,909 590,000 0 581,909 590,000 590,000 0 0 0 6,650 15,317 4,699,411 295,665 1,308,588 0 302,315 1,323,905 4,699,411 0 0 0 6,650 15,317 5,289,411 877,574 1,898,588 0 884,224 1,913,905 5,289,411 0 0 0 0 0 650,000 0 0 0 0 0 650,000 Year End Year End Year End Projection Variance Percent 0 0 #DIV/0! 0 (491,018) 0.0% 270,000 270,000 #DIVIO! 270,000 (221.018) 55.0% 0 0 #DIV/0! 50,000 0 100.0% 0 0 #DIV/0! 50,000 0 100.0% 0 0 #DIV/0! 0 (835.653) 0.0% 232,700 232,700 #DIV/0! 232,700 (602,953) 27.8% 0 0 #DIV/0! 50,000 (835,653) 5.6% 232,700 232,700 #DIV/0! 282,700 (602,953) 31.9% 0 0 #DIV/0! 590,000 0 100.0% 0 0 #DIVIO! 590,000 0 100.0% 0 0 #DIV/0! 0 (4.699,411) 0.0% 2,113,100 2,113,100 #DIVIO! 2,113,100 (2.586,311) 45.0% 0 0 #DIVIO! 590,000 (4.699.411) 11.2% 2,113,100 2,113,100 #DIVIO! 2,703,100 (2,586.311) 51.1% 0 0 #DIV/0! 650,000 0 100.0% 0 0 #DIV/0! 650,000 0 100.0% Expenditure Summaries 13 0111312010 City of Tustin FY 09-70 Mid-Year Budget Expenditure Summary Expenditure Summary 07108 08109 09H0 Year End Year End Year End (By Fund) Actual Actual Cur Bud Projection Variance Percent Park, CIP Personnel 0 0 0 0 0 #DIVIO! Operations 98,660 72,270 2,680,281 0 (2,68Q281) 0.0% Capital 193,766 2,087,963 0 3,369,400 3,369,400 #DIVIO! 11-999 292,426 2,160,233 2,680,281 3,369,400 689,119 125.7% Park Dev, CIP Personnel 0 0 0 0 0 #DIVIO! Operations 98,660 72,270 3,330,281 650,000 ;2.680.281; 19.5% Capital 193,766 2,087,963 0 3,369,400 3,369,400 #DIVIO! 11 Park Dev Total 292,426 2,160,233 3,330,281 4,019,400 689,119 120.7% Legacy Park, CIP Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 0 0 #DIVIO! Capital 0 34,600 0 0 0 #DIV/0! 12.999 0 34,600 0 0 0 #DIV/0! Park Dev Tustin Legacy, CIP Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 0 0 #DIV/0! Capital 0 34,600 0 0 0 #DIV/0! 12 Park Dev Tustin Legacy Total 0 34,600 0 0 0 #DIV/0! Suppl Law Enforcement, CIP Personnel 0 89,755 0 90,400 90,400 #DIV/0! Operations 83,561 0 120,000 0 i?20.~200) 0.0% Capital 179,495 115,575 0 94,200 94,200 #DIV/0! 18 Suppl Law Total 263,056 205,330 120,000 184,600 64,600 153.8% Marine Base Closure, Non-Dept Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 0 0 #DIV/0! Capital 0 0 0 0 0 #DIV/0! 17-801 0 0 0 0 0 #DIVIO! Marine Base Closure, Special District Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 0 0 #DIV/0! Capital 0 0 0 0 0 #DIVIO! 17-805 0 0 0 0 0 #DIVIO! 17 Marine Base Closure Total Personnel 0 0 0 0 0 #DIVIO! Operations 0 0 0 0 0 #DIVIO! Capital 0 0 0 0 0 #DIV/0! 17 Marine Base Closure Total 0 0 0 0 0 #DIVIO! Tustin Legacy Enterprise -Non Dept Personnel 0 0 0 0 0 #DIV/0! Operations 0 101,555,058 0 0 0 #DIV/0! Capital 0 240,000 0 0 0 #DIV/0i 18-801 0 101,795,058 0 0 0 #DIV/0! Tustin Legacy Enterprise Expenditure Summaries 14 0111312010 City of Tustin FY 09-10 Mid-Year Budget Expenditure Summary Expenditure Summary 07108 08109 osn9 (By Fund) Actual Actual Cur Bud Personnel 392,690 344,559 0 Operations 49,430,715 499,091 0 Capital 581,804 90,768 0 18.805 50,405,209 934,417 0 Tustin Legacy Enterprise, CIP Personnel 0 0 0 Operations 459,967 InJ.611) 0 Capital 4,083,235 2,660,146 0 18-999 4,543,202 2,599,535 0 18 Tustin Legacy Total Personnel Operations Capital 18 Tustin Legacy Total 392,690 344,559 0 49,890,682 101,993,537 0 4,665,039 2,990,914 0 54,948,411 105,329,011 0 CDBG 99.OOfy, Admin Personnel Operations Capital 20.305 CDBG 99.OOty, CIP Personnel Operations Capital 20-999 CDBG 00-01ty, Admin Personnel Operations Capital 21.305 CDBG 00-01ty, CIP 0 0 113,415 0 0 0 0 0 0 0 0 113,415 0 0 0 0 0 576,643 0 0 0 0 0 576,643 0 0 0 0 0 0 0 0 0 0 0 0 Year End Year End Year End Projection Variance Percent 0 0 #DIV/0! 0 0 #DIV/0! 0 0 #DIV/0! 0 0 #DIVIO! 0 0 #DIV/0! 0 0 #DIV/0! 0 0 #DIVIO! 0 0 #DIVIO! 0 0 #DIV/0! 0 0 #DIV/0! 0 0 #DIVIO! 0 0 #DIVIO! 111,300 (2,115) 98.1% 34,600 34,600 #DIV/0! 0 0 #DIV/0! 145,900 32,485 128.6% 0 0 #DIV/0! 483,100 (93,543] 83.8% 0 0 #DIV/0! 483,100 (93,543) 83.8% 0 0 #DIVIO! 0 0 #DIV/0! 0 0 #DIV/0! 0 0 #DIVIO! Personnel 0 0 0 0 0 #DIVIO! Operations 0 0 0 0 0 #DIV/0! Capital 0 0 0 0 0 #DIVIO! 21.999 0 0 0 0 0 #DIV/0! CDBG 01-02fy, Admin Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 0 0 #DIV/0! Capital 0 0 0 0 0 #DIV/0! 22-305 0 0 0 0 0 #DIVIO! CDBG 01.02fy, CIP Personnel Operations Capital 22-999 0 0 0 0 3,903 0 0 0 0 0 3,903 0 0 0 #DIV/0! 0 0 #DIVIO! 0 0 #DIV/0! 0 0 #DIV/0! Expenditure Summaries 15 01113/2010 City of Tustin FY 09-10 Mid-Year Budget Expenditure Summary Expenditure Summary 07108 08109 09110 Year End Year End Year End (By Fund) Actual Actual Cur Bud Projection Variance Percent CDBG 02.03fy, Admin Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 0 0 #DIV/0! Capital 0 0 0 0 0 #DIV/0! 23-305 0 0 0 0 0 #DIVIO! CDBG 02-03fy, CIP Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 0 0 #DIVIO! Capital 0 0 0 0 0 #DIVIO! 23-999 0 0 0 0 0 #DIV/0! CDBG 03-04fy, Admin Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 0 0 #DIV/0! Capital 0 0 0 0 0 #DIV/0! 24305 0 0 0 0 0 #DIV/0! CDBG 03.04fy, CIP Personnel Operations Capital 24-999 0 0 0 0 3,050 0 0 0 0 0 3,050 0 0 21,200 0 0 21,200 0 #DIVIO! #DIV/0! #DIV/0! 21,200 21,200 #DIV/0! 0 0 #DIV/0! 0 0 #DIV/0! 0 0 #DIVIO! 0 0 #DIVIO! CDBG 04.OSfy, Admin Personnel 0 0 0 Operations 0 0 0 Capital 0 0 0 25.305 0 0 0 CDBG 04.OSfy, CIP Personnel 0 0 0 Operations 0 0 0 Capital 0 0 0 25-999 0 0 0 CDBG OS-06fy, Admin Personnel 0 0 0 Operations 17,891 0 0 Capital 0 0 0 26.305 17,891 0 0 CDBG OS-06fy, CIP Personnel 0 0 0 Operations 0 0 0 Capital 153,416 16,679 0 26-999 153,416 18,679 0 0 0 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! 0 0 #DIV/0! 0 0 #DIVIO! 0 0 #DIVIO! 0 0 #DIVIO! 0 0 #DIV/0! 0 0 #DIV/0! 17,600 17,600 #DIV/0! 0 0 #DIVIO! 17,600 17,600 #DIV/0! Expenditure Summaries 16 01113/2010 City of Tustin FY 09-10 Mid-Year Budget Expenditure Summary Expenditure Summary 07108 08109 09110 Year End Year End Year End (By Fund) Actual Actual Cur Bud Projection Variance Percent CDBG 06.07fy, Admin Personnel 6,060 0 0 0 0 #DIVIO! Operations 4,701 146 0 0 0 #DIV/0! Capital 0 0 0 0 0 #DIV/0! 27-305 10,760 146 0 0 0 #DIV/0! CDBG 06-07fy, CIP Personnel 0 0 0 0 0 #DIV/0! Operations 28,426 0 0 0 0 #DIV/0! Capital 1,792 0 0 0 0 #DIV/0! 27-999 30,217 0 0 0 0 #DIV/0! CDBG 07-OBfy, Admin Personnel 166,993 27,725 0 0 0 #DIV/0! Operations 99,150 0 0 0 0 #DIV/0! Capital 0 0 0 0 0 #DIV/0! 28.305 266,143 27,725 0 0 0 #DIV/0! CDBG 07-08fy, CIP Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 14,300 14,300 #DIV/0! Capital 235,000 213,025 0 0 0 #DIV/0! 28.999 235,000 213,025 0 14,300 14,300 #DIV/0! CDBG OS-09fy, Admin Personnel Operations Capital 29.305 CDBG OS-09fy, CIP Personnel Operations Capital 29-999 0 147,014 0 0 100,642 22,500 0 0 0 0 247,656 22,500 0 0 0 0 48,407 0 0 354,324 0 0 402,732 0 0 22,500 0 0 0 0 #DIV/0! 100.0% #DIV/0! 22,500 0 100.0% 0 0 #DIVIO! 0 0 #DIVIO! 91,800 91,800 #DIVIO! 91,800 91,800 #DIVIO! 2x CDBG Total Personnel Operations Capital 2x CDBG Total East Tustin Assess, CIP Personnel Operations Capital 30 East Tustin Total 173,053 174,739 113,415 150,168 156,148 599,143 390,208 586,028 0 713,429 916,915 712,558 0 0 0 8,322 989 2,250,000 0 186,334 0 8,322 187,323 2,250,000 111,300 (2115] 98.1% 593,300 (5,ii43) 99.0% 91,800 91,800 #DIV/0! 796,400 83,842 111.6% 0 0 #DIVIO! 750,000 (1,500,000) 33.3% 0 0 #DIVIO! 750,000 (1,500,000) 33.3% Expenditure Summaries 17 0111312010 City of Tustin FY 09-10 Mid-Year Budget Expenditure Summary Expenditure Summary o71oa oelos 09110 (By Fund) Actual Actual Cur Bud 95-1 Debt Svs, Non Dept Personnel 0 0 0 Operations 4,598,320 8,634,374 3,390,900 Capital 0 36,188 0 31 95.1 Debt Svs Total 4,598,320 8,670,562 3,390,900 95.2 Debt Svs, Non Dept Personnel Operations Capital 32 95-2 Debt Svs Total 0 0 0 2,715,989 2,065,824 1,512,800 0 0 0 2,715,989 2,065,824 1,512,800 CFD 04.1 Personnel Operations Capital 33 CFD 04-1 CFD 06-1 Personnel Operations Capital 35 CFD 06-1 CFD 07-1 Personnel Operations Capital 36 CFD 07-1 0 0 0 1,109,291 1,568,624 1,288,700 0 0 0 1,109, 291 1, 568, 6 24 1, 288, 700 0 0 0 16,440,681 9,428,426 11,705,600 895,668 5,574,000 0 17,336,349 15,002,426 11,705,600 0 0 0 842,015 846,785 790,900 0 13,796 0 842,015 860,581 790,900 Year End Year End Year End Projection Variance Percent 0 0 #DIV/0! 3,413,400 22,500 100.7% 0 0 #DIV/0! 3,413,400 22,500 100.7% 0 0 #DIV/0! 1, 528, 600 15, 800 101.0% 0 0 #DIVIO! 1,528,800 15,800 101.0% 0 0 #DIV/0! 1,288,700 0 100.0% 0 0 #DIVIO! 1,288,700 0 100.0% 0 0 #DIVIO! 3,319,000 (8.386,600) 28.4% 1,870,600 1,870,600 #DIV/0! 5,189,800 (6,516,0001 44,3% 0 0 #DIV/0! 793,900 3,000 100.4% 0 0 #DIV/0! 793,900 3,000 100.4% Expenditure Summaries 18 0111312010 City of Tustin FY 09-70 Mid-Year Budget Expenditure Summary Expenditure Summary 07108 08109 09110 (By Fund) Actual Actual Cur Bud Tustin LLD, Special District Personnel 0 0 0 Operations 656,759 685,208 781,600 Capital 0 0 0 41-SOS 656,759 685,208 781,600 Tustin LLD Total Personnel Operations Capital 41 Tustin LLD Total 0 0 0 656,759 685,208 781,600 0 0 0 656,759 685,208 781,600 Year End Year End Year End Projection Variance Percent 0 0 #DIVIO! 791,600 10,000 101.3% 0 0 #DIV/0! 791,600 10,000 101.3% 0 0 #DIV/0! 791,600 10,000 101.3% 0 0 #DIV/0! 791,600 10,000 101.3% Tustin SL Personnel 0 0 0 0 0 #DIVIO! Operations 481,949 2,121,804 538,300 530,600 (7,700) 98.6% Capital 0 30,812 0 2,300 2,300 #DIVIO! 0 41,525 16,200 13,900 (2.300) 85.8% 42 Tustin SL Total 481,949 2,194,141 554,500 546,800 (7,700) 98.6% SC DebtSvs Personnel 0 0 0 0 0 #DIV/0! Operations 168,447 20,277,879 808,700 808,700 0 100.0% Capital 235,951 630,000 0 0 0 #DIVIO! 51 SC Debt Svs Total 404,398 20,907,879 808,700 808,700 0 100.0% SC RDA, Admin Personnel Operations Capital 52-600 SC RDA, CIP Personnel Operations Capital 52-999 43,629 46,643 129,000 74,810 93,979 308,800 2,320 3,005 0 120,758 143,628 437,800 0 0 0 324,595 73,172 870,000 29,406 526,196 0 354,001 599,368 870,000 126,000 (3.000) 97.7% 196,400 (112,400) 63.6% 0 0 #DIV/0! 322,400 (115,400) 73.6% 0 0 #DIV/0! 0 (870.000) 0.0% 1,200,000 1,200,000 #DIV/0! 1,200,000 330,000 137.9% 52 SC RDA Total Personnel Operations Capital 52 SC RDA Total SCSet-Aside, Admin Personnel Operations Capital 53 SC Set-Aside Total 43,629 46,643 129,000 399,405 167,152 1,178,800 31,726 529,201 0 474,760 742,996 1,307,800 35,463 42,965 58,100 1, 911,304 1,106,718 1,363,400 0 0 0 1,946,767 1,149,683 1,421,500 126,000 (3.000) 97.7% 196,400 (982,400) 16.7% 1,200,000 1,200,000 #DIV/0! 1,522,400 214,600 116.4% 57,700 (400) 99.3% 1,347,300 (16.100) 98.8% 0 0 #DIV/0! 1,405,000 (16.500) 98.8% Expendkure Summaries 19 0111312010 City of Tustin FY 09-10 Mid-Year Budget Expenditure Summary Expenditure Summary o71oe oalos os11o (By Fund) Actual Actual Cur Bud Marine Base Debt Svs, Admin Personnel Operations Capital 54 Marine Base Debt Total 0 0 0 1,989,227 21,919,683 6,900,200 532,132 145,000 0 2,521,359 22,064,683 6,900,200 Marine Base RDA, Admin Personnel Operations Capital 55-600 Marine Base RDA, CIP Personnel Operations Capital 55.999 Marine Base RDA, Total Personnel Operations Capital 55 Marine Base RDA Total Marine Base Set Aside Personnel Operations Capital 56 Marine Base Set Aside Total 32,817 122,897 409,300 71,123 155,251 744,400 2,320 2,974 0 106,260 281,123 1,153,700 0 0 0 0 0 1,342,899 468,722 69,561 0 468,722 69,561 1,342,899 32,817 122,897 409,300 71,123 155,251 2,087,299 471,042 72,536 0 574,982 350,684 2,496,599 182,718 247,949 94,300 3,432,429 1,046,036 1,915,900 0 0 0 3,615,147 1,293,985 2,010,200 Year End Year End Year End Projection Variance Percent 0 0 #DIVIO! 6,900,200 0 100.0% 0 0 #DIV/01 8,900,200 0 100.0% 401,300 (8,000) 98.0% 507,400 (237,000) 68.2% 0 0 #DIV/0! 908,700 (245,000) 78.8% 0 0 #DIV/0! 0 (1,342,899) 0.0% 50,000 50,000 #DIV/0! 50,000 (1.292.899) 3.7% 401,300 18,000) 98.0% 507,400 (1,579,899) 24.3% 50,000 50,000 #DIVI01 958,700 (1.537.899) 38.4% 93,600 (700) 99.3% 1,905,300 (10,600) 99.4% 0 0 #DIVIO! 1,998,900 (11,306 99.4% Town Center Debt Svs, RDA Personnel 0 0 0 0 0 #DIVIO! Operations 1,815,912 11,706,735 2,138,200 2,138,200 0 100.0% Capital 263,065 250,000 0 0 0 #DIV/0! 57 Town Center Debt Total 2,078,977 11,956,735 2,138,200 2,138,200 0 100.0% Town Center RDA, RDA Personnel Operations Capital 58-800 Expenditure Summaries 44,551 49,864 131,100 128,200 (2.900) 97.8% 55,121 85,852 211,200 118,800 (92,400) 56.3% 2,320 3,006 0 0 0 #DIV/0! 101,992 138,722 342,300 247,000 (95.300) 72.2% 20 0111312010 City of Tustin FY 09-10 Mid-Year Budget Expenditure Summary Expenditure Summary 07108 08109 09110 (By Fund) Actual Actual Cur Bud Town Center RDA, CIP Personnel 0 0 0 Operations 6,800 0 514,406 Capital 53,863 0 0 58-999 60,663 0 514,406 Year End Year End Year End Projection Variance Percent 0 0 #DIV/0! 0 (514,406) 0.0% 0 0 #DIV/0! 0 (514.406) 0.0% 58 Town Center RDA Total Personnel 44,551 49,864 131,100 128,200 (2,900) 97.8% Operations 61,921 85,852 725,606 118,800 (606,806) 16.4% Capital 56,183 3,006 0 0 0 #DIVIO! 58 Town Center RDA Total 162,655 138,722 856,706 247,000 (609,706) 28.8% Town Center Set Aside, RDA Personnel 23,655 32,534 52,300 51,900 (400) 99.2% Operations 752,613 1,044,090 973,900 962,400 (11,500) 98.8% Capital 0 0 0 0 0 #DIVIO! 59-600 776,268 1,076,623 1,026,200 1,014,300 (11,900) 98.6% Town Center Set Aside, CIP Personnel 0 0 0 0 0 #DIV/0! Operations 0 0 0 0 0 #DIV/0! Capital 0 0 0 0 0 #DIV/0! 59-999 0 0 0 0 0 #DIV/0! 59 Town Center Set Aside Total Personnel 23,655 32,534 52,300 51,900 (400) 99.2% Operations 752,613 1,044,090 973,900 962,400 (11.500) 98.8% Capital 0 0 0 0 0 #DIV/0! 59 Town Center Set Aside Total 776,268 1,076,623 1,026,200 1,014,300 (11,900) 98.8% Water, Service Billing Personnel 220,596 306,545 496,200 454,000 (42,200) 91.5% Operations 902,032 326,349 1,486,400 307,900 (1,178,5001 20.7% Capital 1,153,194 1,048,252 42,000 1,242,000 1,200,000 2957.1% 70-451 2,275,822 1,681,146 2,024,600 2,003,900 (20.700) 99.0% Water, Operations Personnel 1,460,142 1,539,494 1,672,600 1,612,400 (60,200) 96.4% Operations 821,398 608,599 942,900 932,900 (10,000) 98.9% Capital 11,211 5,679 102,000 104,000 2,000 102.0% 70-452 2,292,751 2,353,772 2,717,500 2,649,300 (68.200) 97.5% Water Fund, Debt Svs Personnel 0 0 0 0 0 #DIV/0! Operations 900,650 1,072,585 968,300 968,300 0 100.0% Capital 0 0 0 0 0 #DIV/0! 70.453 900,650 1,072,585 968,300 968,300 0 100.0% Main Street Facilities Personnel 142,368 146,081 150,200 157,200 7,000 104.7% Operations 475,335 378,205 435,000 482,700 47,700 111.0% Capital 0 0 0 0 0 #DIV/0! 70.457 617,703 524,287 585,200 639,900 54,700 109.3% Expenditure Summaries 21 0111312010 City of Tustin FY 09-10 Mid-Year Budget Expenditure Summary Expenditure Summary 07108 06109 09110 (ByFUnd) Actual Actual Cur Bud 17th Street Desalter Personnel Operations Capital 70-458 126,502 129,291 137,600 935,264 642,308 1,348,600 0 0 0 1,061,766 771,600 1,486,200 Water Production Personnel Operations Capital TO.459 Water Production -CIP Personnel Operations Capital 70.999 70 Water Utility Fund Total Personnel Operations Capital 70 Water Utility Fund Total Water Corp, Debt Svs Personnel Operations Capital 72 Water Corp Total Water CIP, CIP Personnel Operations Capital 73-999 189,897 211,272 182,400 4,163,567 5,057,178 4,664,500 0 0 0 4,353,464 5,268,450 4,846,900 0 0 0 0 0 0 0 0 0 0 0 0 2,139,506 2,332,684 2,639,000 8,198,246 8,285,224 9,845,700 1,164,405 1,053,931 144,000 11,502,156 11,671,839 12,628,700 0 0 0 602,151 587,282 572,100 0 0 0 602,151 587,282 572,100 0 0 0 206,315 3,330,725 0 995,789 (679,061) 456,846 1,202,104 2,651,664 456,846 Year End Year End Year End Projection Variance Percent 137,000 (600) 99.6% 1,356,300 7,700 100.6% 0 0 #DIV/0! 1,493,300 7,100 100.5% 181,200 (1,200) 99.3% 4,662,500 (2,000) 100.0% 0 0 #DIVIO! 4,643,700 (3,200) 99.9% 0 0 #DIV/0! 0 0 #DIV/0! 0 0 #DIVIO! 0 0 #DIVIO! 2,541,800 (97,200) 96.3% 8,710,600 (1,135.100) 88.5% 1,346,000 1,202,000 934.7% 12,598,400 ~ '~„ 99.8% 0 0 #DIVIO! 572,100 0 100.0% 0 0 #DIVIO! 572,100 0 100.0% 0 0 #DIV/0! 0 0 #DIV/0! 172,600 (284,246) 37.8% 172,600 (284,246) 37.8% 73 Water CIP Total Personnel 0 0 0 0 0 #DIVIO! Operations 206,315 3,330,725 0 0 0 #DIVIO! Capital 995,789 c?O ~~Bt i 456,846 172,600 (264,246) 37.8% 73 Water CIP Total 1,202,104 2,651,664 456,846 172,600 (284.246) 37.8% Water FA, Service Billing Personnel 0 0 0 Operations 16,177 10,261 0 Capital 0 0 0 74451 16,177 10,261 0 0 0 #DIVIO! 0 0 #DIVIO! 0 0 #DIV/0! 0 #DIVIO! Expenditure Summaries 22 0111312010 City of Tustin FY 09-10 Mid-Year Budget Expenditure Summary Expenditure Summary 07108 08109 09110 (By Fund) Actual Actual Cur Bud Water FA, Operations Personnel 0 0 0 Operations 1,247,476 1,395,657 0 Capital 0 0 0 74452 1,247,476 1,395,657 0 74 Water Fixed Assets Total Personnel Operations Capital 74 Water Fixed Assets Total 0 0 0 1,263,653 1,405,918 0 0 0 0 1,263,653 1,405,918 0 Workers Comp, Self Insurance Personnel Operations Capital 81.850 81 Workers Comp Total Personnel 114,934 116,593 125,000 124,300 (700) 99.4% Operations 543,344 683,474 995,000 995,000 0 100.0% Capital 0 6,317 0 0 0 #DIVIO! 81 Workers Comp Total 658,278 808,385 1,120,000 1,119,300 (700) 99.9% Liability, Self Insurance 114,934 118,593 125,000 543,344 683,474 995,000 0 6,317 0 658,278 808,385 1,120,000 Year End Year End Year End Projection Variance Percent 0 0 #DIVIO! 0 0 #DIV/0! 0 0 #DIV/0! 0 0 #DIV/0! 0 0 #DIVIO! 0 0 #DIVIO! 0 0 #DIV/0! 0 0 #DIV/0! 124,300 (700) 99.4% 995,000 0 100.0% 0 0 #DIV/0! 1,119,300 (700) 99.9% Personnel 0 0 94,400 94,000 (400) 99.6% Operations 868,633 925,486 838,000 838,000 0 100.0% Capital 0 0 0 0 0 #DIVIO! 82-850 868,633 925,486 932,400 932,000 (400) 100.0% 82 Liability Total Personnel 0 0 94,400 94,000 (400) 99.6% Operations 868,633 925,486 838,000 838,000 0 100.0% Capital 0 0 0 0 0 #DIVIO! 82 Liability Total 668,633 925,486 932,400 932,000 (400) 100.0% Unemployment, Self Insurance Personnel 0 0 0 0 0 #DIV/0! Operations 12,564 39,507 150,000 150,000 0 100.0% Capital 0 0 0 0 0 #DIV/0! 83-850 12,564 39,507 150,000 150,000 0 100.0% 83 Unemployment Personnel Operations Capital 0 0 0 12,564 39,507 150,000 0 0 0 12,564 39,507 150,000 0 0 #DIVIO! 150,000 0 100.0% 0 0 #DIV/0! 150,000 0 100.0% 83 Unemployment Expenditure Summaries 23 0111312010 City of Tustin FY 09-10 Mid-Year Budget Expenditure Summary Expenditure Summary 07108 08109 09110 Year End Year End Year End (By Fund) Actual Actual Cur Bud Projection Variance Percent Equipment Replacement, Non-Departmental Personnel 0 0 0 0 0 #DIV/0! Operations 0 1,500,000 0 0 0 #DIV/0! Capital 252,315 500,823 618,400 645,400 27,000 104.4% 84 Equipment Replacement Total 252,315 2,000,823 618,400 645,400 27,000 104.4% END OF EXPENDITURE SUMMARY SECTION General Fund Fixed Assets Personnel 0 0 0 0 0 #DIV/0! Operations 4,091,872 8,204,416 5,500,000 5,500,000 0 100.0% Capital 0 0 0 0 0 #DIV/0! + General Fund Fixed Assets Total 4,091,872 8,204,416 5,500,000 5,500,000 0 100.0% TOTAL ALL FUNDS Personnel 34,596,873 37,417,699 37,757,897 36,479,600 11.278.297) 96.6% Operations 122,204,428 226,239,106 85,453,032 62,953,439 (31,677,093) 73.7% Capital 22,470,270 28,065,485 35,969,444 15,322,800 (18,776,044) 42.6% TOTAL ALL FUNDS 193,188,887 302,981,807 167,784,909 116,842,039 (51,733,770) 69.6% Expend'Rure Summaries 24 0111312010 u d 'o 6 a E C 6 ~ y V O F ~ 6 ~+ ~ ~ E ,«~~` Y LL 1 a E a m v oao SS S 888888888 8 °o SS S °08 8 °0 " 8 $ $, 8 8 $ 8 S S `d w y " o d o g o d g d 5z o 0 0 0 ffi ¢ 0 0 0 M 0 0 0~ 5Q 25 Q S 8 Q 25 52 0 25 ya v~- ~ 8 v _ 8 ~ ~ n o 0 °~~9i $' ~' SgmSggg$~ `m SS°o °o °o Sg °o n g ry S S S ~ m S 8 S O~ )~- 0 0 0 O O O [O O O O O O O < O O O O lV N O O am N ~ m "~ g m S g °r S S S S S S ° °o S S S o °o °O °o S S °o °o g S S S S g gi U m N~ m~ ~ o va 6 g o d~ o ~ 6 0 0 0 6 o S g _ o d Q 7 g °O 0 °o 0 `o' `er n m w °r "a m ~ n n"i R'i ° o ~ v ~ .> ~.., - - - - ~~ ~ < f 0 0 _ °m ~ °_ ~~ $ °uE w' y g _ ~ ~ .~ _ E v S o v o `o' ~ o v °0 0 0 0 ~, °a °~ m g t S S °r $$ $SSS °r g °o °o g g g S o ° ° g g g S o° S S S g ~ ~w uio o ~ og o000o ~ g ro 00 00 ~ ~ 0 0 0 0 0 UQ ~ $ $ Q g mTi r a o m S S O S S S S S S S O - Q O ~ p ty S b m b 0 0 0 O O O Z Y N ip N d~ ~ ms s ss°o$SS8 ~ o mo m ~°goog a m U (p < ~~ SSOIS SI,O SIS S O O O O O O S S als S s sls sl8 8.10 ~I~ sla S 0 0 0 0 0 o m~ ~ o °o°o°o SSSSS 000 ooooSQ S S °o °o ° °o S S g 0 0 0 0 0 S °o °o ° o S g m 00 0 0 o~oSZ ~f °o E8888 0 0 0 0 0 °m 8 '~S38S ci o0 ouo S S S g SSS `m 0 0 0 ~ o N 08~ 88888 g Q ~ O O O O `OO'OO' ~ p N TS (00 O O SSBS~ 8go °°~°~ 880 888,88 ~~o oooo~ $$ .°o n 0 O [~ ~ m 8 S O O O O O S O O O O Q Q O Q ~ ~ ~i SSS S§o ~ boo - Qo ^~ ~~ ~~~~~ S S M O S O S S S [°~1 S r N O N S m O t~ N~ O< Ov O O~ O> ~- OQ m O N_ Nm i0 pm p000 pO p~ m ip~ S O S S S O O O O S S C S O S O O S Q O (V ~ W 4 4 d 0 0 0 ~'~ 0 0 0 O O 0 ~~ ~~~~~~~~~ mom ~~~ ~ ~ ~ ~ ~ ~ od ooooomx~°; _m~ _~°~ m o o $ o ~ `m `m o ~ a tt E > ~ m o m c € m ~ m ~ ¢' m N i ~ ~ ~ ~ ~ S ~ ~ " a w ~ - fO 5 a ~ E t F- ry a O ~ 3 r U v o~ G LL E '~' ~ LL ~ a m 3 U ~ c a W e ~ ~~ ~~ ~ c E g F~ ~ ~ 3 A 3 s x ~ d o ~ ~ v 3~ o w ~ c ~ E ~ ~ e '~ ~~ °c c t' ~ i c c¢ " ° a a 4i g V ~ ~~ g g $ g o c¢ a_naaLL~"c,v ~c~z ~~. ~. ~ a a @ C ~ yy ga~y"U d vti vvvv^ c ~~-~- ~y ~c'l ~ v v ~ vv ~m b 2m vy<<¢ y~Q 'boo v ~ c7 ~ ~ ~ ~~c£i ~a ~wcOV o. y~ NN ~n v~e~ee~oo `eo°~e a or v m N m ~ mm mmvm a c~ 00 y O M u d 'o n a E c s u o F O 6 ~ M ~ O d Y_ y ~ LL a E m r 'n m v p~ W o } O qO " O ~ U o ~ Y o E m o n $' °a U m" oQ ~~ LL h Y] ~O O ~O O O N O O y M Y p~ M [V N ~ p Y O O m O O m O O O O O O ~ m o ~ $ $~~ t~ ~ p N m m e0 N N °a °e .0 8 m g g ~ 0 o c ~ ~ m~~ 8S 8 .~ s O O S Op O O O O O O 8 d n ~N ~ ~ ~ m o~ c i ~ F a ~ c a ~ 8 ~ s ~ i G m ~ - a > ¢` a > LL `c LL `c c E a y O O 4 d Q S R d a ~ ~ - ~ F ~ d ~ 8 ll ~ ~ y 9 a v '~ ~ ~ d ~ ~ a ~ E ~ ~ r °-' y a ~ ~ ~ g ~ ~ ° 3 Y c a a fi ~ a ' E m m ~ m c m o U m R ~ a ay b A - a E E c a p o ~ m I N~ 2 _4 a ~ `N _ a ~ ~ a o a q ~ LL ' a ` - U m c ~ a i e ~ m 0 o a y `~ ~ m ° < ~ a 1 ~. 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