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Home My WebLink About13 FY 2010-2011 MID-YEAR BUDGET REVIEW• A enda Item 13 -- ~ AGENDA REPORT Reviewed: .,,,,~~ y, Finance Director 4 ~' m-'( ~ ~o-<.-` ~.~r MEETING DATE: FEBRUARY 15, 2011 TO: HONORABLE MAYOR AND COUNCIL MEMBERS VIA: DAVID C. BIGGS, CITY MANAGER FROM: PAMELA ARENDS-KING, FINANCE DIRECTOR SUBJECT: FISCAL YEAR 2010-2011 MID-YEAR BUDGET REVIEW SUMMARY: The following is staff's review of the City's first six months of operations under the adopted FY 2010-11 Budget. Revenues and expenditures for each fund were reviewed and adjusted based on the current economic climate and projected expenditures reflect costs to date, service needs and the timing of when funds would be expended. RECOMMENDATION: Approve the following adjustments to the authorized FY 2010-11 Budget: a. Approve a supplemental appropriation of $157,500 from the unappropriated reserves of the Community Development Block Grant Fund (CDBG) to cover the cost of CDBG funded capital projects that were outlined in the Seven-Year CIP budget. b. Approve a supplemental appropriation of $341,420 from the unappropriated reserves of the Gas Tax Fund to cover the cost of Gas Tax funded capital projects that were outlined in the Seven-Year CIP budget. c. Approve a supplemental appropriation of $20,000 from the unappropriated reserves of the Asset Forfeiture Fund to cover the cost of additional security keypads outside of the records unit and City gym facility as recommended by the CALEA accreditation process and Wellness Committee /Human Resources department, respectively. Page 2 d. Approve a supplemental appropriation of $44,200 from the unappropriated reserves of the Liability Fund to cover additional City Attorney fees associated with the City's general liability related issues. e. Approve a supplemental appropriation of $366,612 from the unappropriated reserves of the Water Enterprise Fund to cover staff salary and benefits costs that were inadvertently not included in the adopted Fiscal Year 2010-2011 budget. The full operating salary and benefits costs were included in the 2010 water rate study that was adopted by City Council on June 15, 2010. The salary and benefits costs were mistakenly left off the Fiscal Year 2010-2011 budget document. FISCAL IMPACT: The attached Mid-Year Budget Review process is inclusive of all operating Departments and City Funds. Each department reviewed its areas of responsibility and has provided the projections that are presented in this report. The projected year-end expenditures for all funds are $120,010,291, which is $22,679,980 less than the amended Fiscal Year 2010-11 budget. The reduction in expenditures is due to the timing of capital expenditures, salary savings for unfilled vacant positions, and reduced operating expenditures. The FY 2010-11 Current Budget column reflects any supplemental appropriations approved by the City Council through December 31, 2010 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 of the attached document reflect audited balances as of the end of the last fiscal year, June 30, 2010. The fund balances that are reported primarily reflect cash balances; thereby avoiding any non-cash or restricted items. The projected year end, June 30, 2011, General Fund Balance of $10,442,815 or 22% of General Fund expenditures, which exceeds the City Council Reserve Policy of a minimum General Fund Balance reserve of 15%. However, a higher projected reserve is desirable in these uncertain economic times and given longer term financial issues which need to be addressed in order to ensure financial stability. The following discussion will focus on the significant Mid-Year changes that have had an impact on various funds of the City. Page 3 DISCUSSION: THE GENERAL FUND 2010-11 General Fund Projections The General Fund is projected to decline by $680,491 as of the Mid Year update, which reflects a lower planned use of reserves. The original adopted Fiscal Year 2010-11 budget planned for a decline of $1,656,485 with planned use of reserves. The ability to preserve fund balance is due to increased revenues and decreased expenditures. General Fund revenues are anticipated to be greater than originally budgeted, due in part to sales tax revenue projections being higher than previously anticipated. Total updated projected General Fund Revenues for FY 2010-11 are $47,083,142. This is an increase of $566,397 from the adopted budget estimate of $46,516,745. The City's two largest on-going revenue sources are Sales and Property Taxes. The gross Property Tax income is projected to be $ 7,162,000. This amount is $751,307 less than FY 2009-10 property tax revenues. Property tax collection for next fiscal year is anticipated to remain stagnant. Gross Sales Tax income for FY 2010-11 is projected to be $17,875,600, an increase of $481,600 or 3% from the adopted budget estimate of $17,394,000. This amount is $2,204,567 higher than FY 2009-10 sales tax revenues. Sales tax revenues for this fiscal year will likely be the new base for future sales tax projections. Interest income is projected to be lower than the previous fiscal year due to the $23.5 million principal payment from the Redevelopment Agency last fiscal year. It is anticipated that interest income will be $1,009,659. Projected General Fund Expenditures of $47,763,633 include all supplemental appropriations approved by the City Council through December 31, 2010. This amount is $409,597 less than the adopted budget. The reduction in expenditures is due to salary savings from unfilled vacant positions and reductions in operating expenditures. Total General Fund expenses are projected to be 99% of the amended budget, referenced on page 4 of the attached report. 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 $34.2M. It is anticipated that $10.8M of the appropriated amount will be expensed on capital projects during FY 2010-11. Capital projects may span multiple fiscal years and it is anticipated that the remaining capital expenditures will be expended in future fiscal years. Last fiscal year the City expended $11,009,768 on capital projects. Capital projects for current and future fiscal years include the Tustin Legacy Fire Station, Tustin Ranch Road, Newport Avenue, and others as outlined in the CIP. The Fund Balance for the Capital Projects Fund at year end is projected to be $10,498,317. This amount Page 4 includes $4,500,000 deposit from the Irvine Company for the Tustin Ranch Road extension. 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 Seven-Year Capital Improvement Plan. On October 27, 2010 the Redevelopment Agency issued $44,170,000 Tax Allocation Bonds, Series 2010, for the purpose of redevelopment activities on at Tustin Legacy. The bonds are to be repaid from MCAS Redevelopment Project Area tax increment. The $40,000,000 net, bond proceeds, would be expended on the Tustin Ranch Road extension and other Tustin Legacy capital projects as in the MCAS Tustin Redevelopment Project Area five-year implementation plan. Any necessary supplemental appropriation requests will be brought back to the City Council and Agency for approval as may be necessary. The supplemental appropriation recommendation for the CDBG and Gas Tax Funds were requested to cover capital expenditures that are funded from the various Special Revenue Funds. The capital projects are outlined in the City's Seven-Year CIP budget document. The Mid-Year Capital improvement Program expenditure projections are outlined on Page 19 of the attached document. Community Development Block Grants (CDBG) Projected CDBG revenues for FY 2010-11 are $899,610. The actual revenues for FY 2009- 10 were $563,300. 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 $717,000 in estimated capital improvement expenditures during the fiscal year. The projects that are partially funded through Measure M include the Metrolink Station Parking Structure, Mitchell Ave/Utt Drive pedestrian enhancements, traffic signal at Prospect and Beneta, and Tustin Ranch road extension. Park Development Fund The Park Development Fund Balance at year end is projected to be $3,507,032. Citrus Ranch Park is the most recent park that has been developed with the use of these funds. The funds are to be used for future park developments that include Tustin Sports Park multi- purpose fields, acquisition of additional park space in the southwest quadrant of the City, and the expansion of the Tustin Family and Youth Center. Page 5 Tustin Community Redevelopment Agency The combined Town Center, South Gentral, and Marine Base project areas Debt Service and operating/project funds have a projected Fund Balance of $44,851,785. Redevelopment expenditure reductions reflect the timing for the New Beginnings Study implementation; delay in CIP implementation in the South Central Project Area, reductions in planned operating expenditures to conserve resources, and lower property management expenses at Tustin Legacy. Housing Set-A-Side Fund Balances for the three project areas are projected to total $16,213,117 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 operating revenues of $13,795,800, which is $2,455,900 greater than revenue estimates prior to the adoption of the water rate increase on June 15, 2010. The revenues are trending to be consistent with projected revenues resulting from the rate increase. The projected year-end operating expenditures are $11,978,555. The Enterprise is expected to add $1,817,145 to the fund balance, which will be used for operating reserves, meet debt service requirements, and fund future capital replacements. It is anticipated that staff will return to City Council later this year for debt issuance authorization to fund the Rawlings Reservoir and Tustin Avenue Well capital projects that are outlined in the seven-year Capital Improvement Program. The supplemental appropriation recommendation for the Water Enterprise Fund will cover the staff salary and benefits costs for the Water Distribution Division that was inadvertently not included in the adopted Fiscal Year 2010-2011 budget. During the Fiscal Year 2010-11 budget preparation cycle the City was also undergoing a financial software conversion and changes to the City's Ghart of Accounts that resulted in the under budgeting for salary and benefit costs for the Distribution Division. The full operating salary and benefits costs were included in the 2010 water rate study that was adopted by City Council on June 15, 2010. The salary and benefits costs were mistakenly left off the Fiscal Year 2010-2011 budget document. 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 $4,443,864 at year end. Page 6 ECONOMIC /OTHER CONSIDERATIONS In addition to our concerns with sales tax trends for 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 $25 billion deficit by the end of fiscal year 2011-12. The Governor's proposed budget also calls far the elimination of all redevelopment agencies statewide. Orange County Assessor Webster Guillory's report on housing sales and assessed valuation was recently made available. The County Assessor's Office reviewed approximately 300,000 parcels within the County and made adjustments to more than 148,000 properties. This year the CPI adjustment to property values is 0.753%, which will increase property tax assessments. However, assessment appeals and declining market values will reduce assessments and property tax collections and it appears as if the City's property taxes will remain flat or will decrease slightly. Staff will continue to monitor Sales Tax and Property Tax trends throughout the year and as we prepare the 2011-12 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 negative impacts on the City's future financial condition. Approved for Forwarding By: ~_'~ti %~ ~amela `rends-King, ire r~nce Director /~v~'~ G David C. Biggs, City anager CITY OF TUSTIN MID-YEAR BUDGET REVIEW FISCAL YEAR 2010-11 r-I/BRUARY I s, Zo I I PREPAR>/D I3Y THC PINANCF, DEPARTMCNT CITY OF TUSTIlV CITY COUNCIL Jerry Amante, Mayor John Nielsen, Mayor Pro Tem Deborah Gavello, Councilmember Rebecca "Beckie" Gomez, Councilmember Al Murray, Councilmember George W. Jeffries, City Treasurer Pamela Stoker, City Clerk Douglas C. Holland, City Attorney MANAGEMENT STAFF David Biggs, 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, Director of Public Works/City Engineer TABLE OF CONTENTS Fund Balance Projections Page 1 Revenue Summaries 2-3 Expenditure Summaries: 4 Department Expenses: City Council, C ity C lerk, and City Attorney 5 Gity Manager, Finance, Human Resources 5 Community Development 6 Public Works 7 Police/Fire 8 Parks & Recreations 9 Non-Departmental 10 Other Funds: CDBG 11 Gas Tax 11 Park Development 12 SCAQMD 12 Asset Forfeiture 12 Supplemental Law Enforcement 12 Measure M I3 Lighting Landscape District 13 Street Lighting 13 Worker's Comp 13 Liability 13 Unemployment 13 Equipment Replacement 14 Information Technology 14 Water Enterprise 15 Assesrnent District / CFD 16 Redevelopment 17-14 CIP Summary by Project 20-23 City of Tustin FY 2011-12 Mid Year Budget Year End Projected Fund Balance for ALL FUNDS Fund Descri tion Audited Balance 06130!09 09!10 09/10 Actuals Actuals Revenues Expenditures Audited Balance 06/30110 10111 10/11 Estimated Estimated Revenues Expenditures Estimated Balance 06/30111 100 General Fund $13,062,412 $72,285,539 $45,720,455 $11,123,306 $47,083,142 47,763,633 $10,442,815 200 Capital Projects Fund-CIP 17,037,491 4,919,185 6,323,411 15,633,265 771,345 2,986,500 13,418,110 120 CDBG (89,181) 563,300 645,329 (171,210) 899,610 728,400 0 130 Gas Tax 2,785,830 2,286,906 1,633,852 3,438,884 1,193,800 3,682,600 950,084 131 Park Development 6,889,714 463,993 3,102,293 4,251,414 70,000 500,700 3,820,714 132 Park Development Tustin Legacy 4,883,530 50,186 0 4,933,716 52,000 0 4,985,716 133 SCAQMD 67,083 88,360 0 155,442 81,700 0 237,142 134 Asset Farteiture 40,421 73,691 44,875 69,237 125,300 70,000 124,537 136 Supplemental Law Enforcement (26,279) 220,605 194,520 (194) 121,900 86,900 34,606 138 Measure M 1,968,635 1,000,716 1,400,045 1,569,306 656,708 717,000 1,509,014 141 Tustin LLD 504 771,917 694,183 78,238 785,900 762,500 101,638 142 Tustin SL 999,276 674,784 550,153 1,123,907 654,000 564,100 1,213,807 181 WorkersCornpensation 5,988,325 901,171 1,018,268 5,871,228 579,500 2,252,185 4,197,943 182 Liability 531,795 (3,351) 838,038 (309,594) 1,483,198 972,700 200,904 183 Unemployment 203,240 572 110,556 93,256 101,760 150,000 45,016 184 Equipment Replacement Fund 2,958,042 567,661 495,998 3,029,704 547,700 492,000 3,085,404 185 Information Technology 0 0 1,156,129 0 1,468,200 1,439,300 28,900 300 Water Enterprise 4,027,038 11,571,034 13,316,271 5,564,959 13,795,800 11,978,655 7,382,104 301 Water Capital Fund 0 0 0 0 1,000,000 0 1,000,000 430 95.1 14,045,805 9,530,185 9,126,287 14,449,704 6,409,900 3,665,800 17,193,804 432 95.2 Debt Service 2,770,807 4,139,164 3,853,267 3,056,704 1,720,200 1,512,800 3,264,104 433 Community Facilities District 04-1 41,864,645 2,079,623 2,818,639 41,125,629 1,280,700 1,964,813 40,441,516 435 Community Facilities District O6-i 10,159,354 4,646,899 5,972,173 8,834,060 2,596,700 3,181,304 8,249,476 436 Community Facilities District 07-1 1,873,007 970,570 1,011,948 1,831,629 462,500 818,838 1,475,291 551 South Central Debt Svs 7,913,773 3,496,027 2,329,064 9,080,736 3,607,900 775,800 11,912,836 552 South Central RDA 15,492,305 199,207 513,960 15,177,552 60,000 761,367 14,476,185 553 South Central Set Aside 6,734,206 9,822,545 9,478,866 7,077,886 956,800 1,961,728 6,072,957 554 Marine Base Debt Service 6,921,524 12,050,726 12,346,492 6,625,758 9,395,800 12,647,852 3,373,706 555 Marine Base RDA 7,257,288 127,815 3,833,534 3,551,569 1,487,952 4,043,2.08 996,313 556 Marine Base Set Aside 2,855,418 11,175,565 10,523,212 3,507,771 2,045,600 2,519,839 3,033,532 557 Town Center Debt Service 2,741,376 8,989,2$7 3,607,297 8,123,366 3,631,800 2,202,500 9,552,666 558 Town Center RDA 9,930,612 88,704 5,193,152 4,826,164 0 286,085 4,540,079 559 Town Center Set Aside 7,121,549 9,824,859 9,140,838 7,805,570 1,005,700 1,704,641 7,106,628 561 MCAS 2010 Tax Alloc Bonds 0 0 D 0 44,170,000 1,315,942 42,854,058 700 Gen'I Fixed Assets Account Grou 357,300,712 0 9,109,262 360,284,298 D 5,500,000 354,784,298 TOTAL ALL FUNDS $556,310,257 $173,577,447 $166,102,370 $551,813,279 $150,303,115 $120,010,291 $582,106,103 (~> The Fund Balance does not include $144,071,850 as Land Held for Resale, which Includes the $23.5 million paid to AAE (2) The Fund Balance in Fund 138 reflects Measure M Competitive funding to be invoiced by the City. (s) Fund 141 Received an infusion of capital from AD 95-1 Construction tt) Fund Balance 1 2!10!2011 4;21 PM City of Tustin FY 10-11 Mid-Year Budget Revenue Summary - All Funds 08109 09110 10111 10!11 Increase Actual Actual Cur Bud Projection (Decrease) 100 General Fund 150,569,178 72,285,539 46,516,745 47,083,142 566,397 200 Capital Projects Fund-CIP 5,409,054 4,919,185 771,345 771,345 120 CDBG 917,907 563,300 570,900 899,610 328,710 130 Gas Tax 2,830,514 2,286,906 1,193,800 1,193,800 131 Park Development (780,671) 463,993 70,000 70,000 132 Park Development Tustin Legacy 94,373 50,186 52,000 52,000 133 SCAQMD 85,351 88,360 81,700 81,700 134 Asset Forfeiture 39,976 73,691 61,300 125,300 64,000 136 Supplemental Law Enforcement 192,464 220,605 116,000 121,900 5,900 138 Measure M 2,655,991 1,000,716 656,708 656,708 141 Tustin LLD 555,021 771,917 785,900 785,900 142 Tustin SL 748,752 674,784 654,000 654,000 181 Workers Compensation 1,644,070 901,171 582,500 579,500 (3,000) 182 Liability 14,698 (3,351) 1,483,198 1,483,198 183 Unemployment 0 572 101,760 101,760 184 Equipment Replacement Fund 555,288 567,661 547,700 547,700 185 Information Technology 0 0 1,468,200 1,468,200 300 Water Enterprise 6,888,225 11,571,034 11,339,900 13,795,800 2,455,900 301 Water Capital Fund 0 0 0 1,000,000 1,000,000 430 95.1 $,008,645 9,530,185 6,409,900 6,409,900 432 95-2 Debt Service 1,390,356 4,139,164 1,720,200 1,720,200 433 Community Facilities District 04.1 (4,616,180) 2,079,623 1,280,700 1,280,700 435 Community Facilities District 06.1 4,354,452 4,646,899 2,596,700 2,596,700 436 Community Facilities District 07.1 896,483 970,570 462,500 462,500 551 South Central Debt Svs 3,952,592 3,496,027 3,607,900 3,607,900 552 South Central RDA {20,133,420) 199,207 60,000 60,000 553 South Central Set Aside 1,200,457 9,822,545 956,800 956,800 554 Marine Base Debt Service 9,224,635 12,050,726 7,190,600 9,395,800 2,205,200 555 Marine Base RDA (6,517,185) 127,815 7,700 1,487,952 1,480,252 556 Marine Base Set Aside 2,474,353 11,175,565 2,045,600 2,045,600 557 Town Center Debt Service 4,644,509 8,989,287 3,631,800 3,631,800 558 Town Center RDA (10,015,555) 88,704 D 0 559 Town Center Set Aside 1,293,371 9,824,859 1,005,700 1,005,700 561 MCAS 2010 Tax Alloc Bonds 0 0 44,170,000 44,170,000 700 Gen'I Fixed Assets Account Group 0 0 0 0 TOTAL ALL FUNDS 168,577,706 173,577,447 142,199,756 150,303,115 8,103,359 Revenue Summaries 2 211012011 City of Tustin FY 10-11 Mid-Year Budget Revenue Summary - General Fund 08109 09110 10111 10!11 Increase Actual Actual Cur Bud Projection (Decrease)' 100 General Fund Property Tax IN Lieu of VLF Property Taxes In Lieu-Prop Tx AB 1290 Pass Thru Franchise Fees Saies 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 Currant Service Charges Transferln Reimbursement from Other Funds All Other Sources 6,243,688 5,902,626 5,932,000 5,932,000 7,964,460 7,913,307 7,162,000 7,162,000 110,784 106,661 96,700 96,700 129,289 74,220 121,300 121,300 1,819,373 1,863,837 1,688,000 1,691,000 3,000 5,258,188 3,831,932 4,377,300 4,320,700 (~G,G00) 14,599,954 11,839,101 13,016,700 13,554,900 538,200 154,379 141,335 99,000 99,000 356,565 337,867 350,000 350,000 313,507 340,244 300,000 300,000 81,072 4,234 20,000 20,000 24,053 49,396 0 0 9,888 28,274 0 0 1,944 5,405 0 D 2,468 6,997 0 0 40,116 22,461 63,400 63,400 59,246 24,048 25,000 42,000 17,000 1,038,347 570,926 544,400 897,000 352,600 1,082,756 1,121,280 965,100 965,100 2,379,652 2,171,861 190,000 1,009,659 819,659 1,365 225,588 352,800 100,000 (252,300) 45,883 19,198 25,000 25,000 1,108,306 3,140,302 1,704,000 1,704,000 18,455 156,170 0 0 0 0 0 0 2,676 0 12,500 12,500 342,790 331,051 287,000 287,000 288,214 286,193 300,000 286,500 (i3,5D0) 252,186 320,861 257,300 288,500 31,200 169, 292 172, 207 151, 600 151, 6DD 101,554,432 2,000,000 0 D 3,389,035 2,894,833 4,551,400 4,551,400 1,726,816 26,383,126 3,924,245 3,051,883 ($72,362) General Fund Total 150,569,178 72,285,539 46,516,745 47,083,142 z6fi,?97 Revenue Summaries 3 2!10!2011 City of Tustin FY 10-11 Mid-Year Budget Expenditure Summary -All Funds Expenditure Summary o$!os 09110 10111 10!11 Increase Actual Actual Cur Bud Projection (Decrease) 100 General Fund City Council City Cierk City Attorney City Manager Finance Human Resources Community Development Public Works Police Services Fire Services Parks and Recreation Non-Departmental, Other 100 General Fund 200 Capital Projects Fund-CIP 120 CDBG 130 Gas Tax 131 Park Development 132 Park Development Tustin Legacy 133 SCAQMD 134 Asset Forfeiture 136 Supplemental Law Enforcement 138 Measure M 141 Tustin LLD 142 Tustin SL 181 Workers Compensation 182 Liability 183 Unemployment 184 Equipment Replacement Fund 185 Information Technology 300 Water Enterprise 301 Water Capital Fund 430 95.1 432 95.2 Debt Service 433 Community Facilities District 047 435 Community Facilities District 08-1 436 Community Facilities District 07-1 551 South Central Debt Svs 552 South Central RDA 553 South Central Set Aside 554 Marine Base Debt Service 555 Marine Base RDA 556 Marine Base Set Aside 557 Town Center Debt Service 558 Town Center RDA 559 Town Center Set Aside 561 MCAS 2010 Tax Alloc Bonds 700 Gen'1 Fixed Assets Account Group TOTAL ALL FUNDS 155,362 150,172 152,400 152,700 300 435,367 306,982 417,400 410,900 (6,500) 626,817 688,237 660,000 660,000 633,368 595,042 803,700 793,100 (10,600) 946,649 877,274 1,078,000 1,036,160 (41,840) 726,803 730,951 769,670 791,670 22,000 3,086,222 2,585,258 2,719,200 2,668,400 (50,800) 12,355,501 9,204,837 9,594,550 9,216,729 (377,621) 22,444,226 20,817,668 22,700,400 22,699,000 (1,400) 5,181,692 5,429,609 5,624,117 5,624,117 2,719,618 2,696,684 2,839,800 2,856,864 17,064 104,306,298 1,637,742 813,993 853,993 40,000 153,617,921 45,720,455 48,173,230 47,763,633 (409,597) 11,457,766 6,323,411 7,801,646 2,986,500 (4,815,146) 874,268 645,329 570,900 728,400 157,500 1,913,905 1,633,852 3,341,180 3,682,600 341,420 2,171,130 3,102,293 686,000 500,700 ('185,300) 34,600 0 0 0 0 0 169,000 0 (109,000) 94,047 44,875 50,000 70,000 20,000 205,330 194,520 88,200 86,900 (1,300) 734,615 1,400,045 2,476,033 717,000 (1,P5J,U33) 685,208 694,183 762,500 762,500 2,194,141 550,153 564,100 564,100 808,385 1,018,268 2,258,485 2,252,785 {5,700) 925,486 838,038 928,500 972,700 44,200 39,507 110,556 150,000 150,000 2,000,823 495,998 917,243 492,000 (425,243) 1,180,342 1,156,129 1,464,700 1,439,300 (25,400) 16,273,036 13,316,271 11,612,043 11,978,655 366,612 0 0 0 0 8,857,885 9,126,287 3,665,800 3,665,800 2,065,824 3,853,267 1,512,800 1,512,800 12,772,985 2,818,639 13,845,201 1,964,813 (11,880,388) 3,798,065 5,972,173 3,181,304 3,181,304 860,581 1,011,948 818,838 818,838 20,907,879 2,329,064 775,800 775,800 143,178 513,960 1,085,830 761,367 (324,463} 1,149,699 9,478,866 2,052,778 1,961,728 (91,050) 20,312,850 12,346,492 11,167,600 12,647,852 1,480,252 350,684 3,833,534 8,503,341 4,043,208 (4,460,133) 1,294,110 10,523,212 2,559,450 2,519,839 (39,611) 11,956,735 3,607,297 2,202,500 2,202,500 138,272 5,193,152 747,122 286,085 (461,037) 1,076,623 9,140,838 1,742,205 1,704,641 (37,564) 0 0 1,315,942 1,315,942 8,204,416 9,109,262 5,500,000 5,500,000 2$9,100,294 166,102,370 142,690,271 120,010,291 (22,679,9$0) Expendkure Summaries 4 111012011 C1ty of Tustiin FY 10-11 Mid-Year Budget Expenditure Summary -General Fund Expenditure Summary 08109 09110 10111 10111 Increase Actual Actual Cur Bud Projection (Decrease) City Council Personnel Operations Capital City Clerk Personnel Operations Capital City Attorney Personnel Operations Capital City Manager Personnel Operations Capital Finance Personnel Operations Capital Human Resources Personnel Operations Capital 131,356 137,504 133,700 127,000 (6,700) 24,006 12,667 18,700 25,700 7,OOD D D 0 0 155,362 15D,172 152,400 152,7D0 300 355,822 267,773 295,600 296,700 1,100 79,220 39,209 121,800 114,200 (7,600) 324 0 0 0 435,367 3D6,982 417,400 410,900 (6,500) 0 0 0 0 626,817 688,237 660,000 660,OOD 0 0 0 0 626,817 688,237 660,000 660,000 613,149 579,261 757,100 746,500 (10,600) 15,527 15,780 46,600 46,600 4,692 0 0 0 633,368 595,042 803,700 793,100 ('10,600) 826,394 661,615 803,300 740,335 (62,965) 119,129 214,652 273,700 294,825 21,125 1,126 1,007 1,000 1,000 946,649 877,274 1,078,000 1,036,160 (41,840) 568,408 605,433 532,700 535,D00 2,300 158,395 125,518 236,970 256,67D 19,700 0 0 0 0 726,803 730,951 769,670 791,670 22,000 Expenditure Summaries 5 2!1012011 City of Tustin FY 10-11 Mid-Year Budget Expenditure Summary -General Fund Expenditure Summary 08!09 Actual 09110 Actual 10111 Cur Bud 10111 Projection Increase (13ecreasz) Community Development Planning Personnel 1,415,108 1,238,984 1,102,4D0 1,054,700 (47,J00) Operations 133,935 101,179 171,900 171,900 Capital 0 D 0 0 1,549,043 1,340,163 1,274,300 1,226,600 (41,700) Building Personnel 1,248,273 1,103,856 753,800 754,30D 500 Operations 288,905 141,240 601,900 601,900 Capital 0 D 0 0 1,537,178 1,245,096 1,355,700 1,356,200 500 Code Enforcement Personnel 0 0 89,200 85,600 (3,600) Operations 0 0 0 0 Capital 0 0 0 0 0 0 89,200 85,600 (3,600) Community Development Personnel 2,663,381 2,342,840 1,945,400 1,894,600 (50,8DOj Operations 422,840 242,418 773,800 773,800 .Capital 0 D 0 0 Community Development Total 3,086,222 2,585,258 2,719,200 2,668,400 (50,800) Expenditure Summaries 6 211012011 City of Tustin FY 10-11 Mid-Year Budget Expenditure Summary -General Fund Expenditure Summary 08109 Actual 09!10 Actual 10!11 Cur Bud 10111 Projection Increase (decrease) Public Works Administration Personnel 730,472 634,545 524,600 521,900 (2,700} Operations 145,600 163,950 447,900 455,100 7,200 Capital 2,685,563 0 0 0 3,561,635 798,495 972,500 977,000 4,500 Engineering Personnel 1,647,911 1,612,872 1,374,300 1,375,000 700 Operations 686,390 551,716 372,000 356,500 (15,500) Capital 2,182 0 0 0 2,336,483 2,164,588 1,746,300 1,731,500 (i4,80D) Streets Personnel 623,748 644,128 620,800 621,300 500 Operations 653,144 588,458 592,350 182,350 (410,000) Capital 5,115 0 10,000 10,000 1,282,007 1,232,586 1,223,150 813,650 (409,500) Landscape Personnel 1,333,570 1,254,759 1,370,800 1,300,100 (70,700) Operations 1,178,556 1,330,434 1,384,400 1,389,055 4,655 Capital 18,155 5,302 60,200 60,200 2,530,281 2,590,494 2,815,400 2,749,355 (66,045) Water Quality Personnel 5,498 5,402 89,700 87,300 (2,400) Operations 307,751 324,769 551,000 548,500 (2,500) Capital 0 0 0 0 313,249 330,171 640,700 635,800 (4,900) Fleet Maintenance Personnel 556,409 528,811 518,300 519,400 1,100 Operations 512,228 446,071 438,700 513,700 75,000 Capital 1,255 34,431 0 0 1,069,892 1,009,313 957,000 1,033,100 76,100 Building Facilities Personnel 286,706 264,227 254,600 255,100 500 Operations 831,799 777,262 920,800 957,154 36,354 Capital 0 0 0 0 1,118,505 1,041,489 1,175,400 1,212,254 36,854 Emergency Services Personnel 61,467 30,931 0 0 Operations 81,982 6,769 64,100 64,070 (30} Capital 0 0 0 0 143,449 37,700 64,100 64,070 f30) Public Works Personnel 5,245,781 4,975,676 4,753,100 4,680,100 (73,000} Operations 4,397,450 4,189,428 4,771,250 4,466,429 (304,821) Capital 2,712,270 39,733 70,200 70,200 Public Works Total 12,355,501 9,204,837 9,594,550 9,216,729 (377,821) Expenditure Summaries T 211012011 City of Tustin FY 10-11 Mid-Year Budget Expenditure Summary -General Fund Expenditure Summary 08109 09110 10111 10!11 Increase Actual Actual Cur Bud Projection (Decrease) Police Administra#ion Personnel 922,630 1,058,041 894,900 902,300 7,400 Operations 144,754 147,341 825,500 825,500 Capital 0 0 0 0 1,067,384 1,205,382 1,720,4D0 1,727,800 7,400 North Area Division Personnel 14,804,019 13,688,587 4,669,400 4,812,500 143,100 Operations 1,124,644 784,541 216,500 216,500 Capital 0 0 D D 15,928,664 14,473,129 4,885,900 5,029,000 143,100 South Area Division Personnel 2,865,597 2,726,032 5,329,900 4,834,400 (495,500) Operations 397 4,975 153,000 153,000 Capital 0 0 0 0 2,865,994 2,731,007 5,482,900 4,987,400 (495,500) Special Operations Division Personnel 2,059,157 1,948,232 5,136,800 5,081,2D0 (55,60D) Operations 523,028 433,656 402,900 402,900 Capital 0 0 0 0 2,582,185 2,381,888 5,539,7D0 5,484,1D0 (55,6D0) Professional Standards Division Personnel 0 0 1,190,800 1,475,400 284,600 Operations 0 731 58,600 58,600 Capital 0 0 0 0 0 731 1,249,400 1,534,000 284,600 Support Services Division Personnel 0 0 3,121,900 3,236,500 114,600 Operations 0 25,531 700,200 700,200 Capital 0 0 0 0 0 25,531 3,822,100 3,936,700 114,600 POIICe Personnel 20,651,403 19,420,892 20,343,700 20,342,300 (1,400) Operations 1,792,823 1,396,776 2,356,700 2,356,700 Capital 0 0 0 0 Police Total 22,444,226 20,817,668 22,700,400 22,699,000 (1,400) Fire Service Contract Personnel 0 0 0 0 Operations 5,181,692 5,429,609 5,624,117 5,624,117 Capital 0 0 0 0 fire Service Contract Total 5,181,692 5,429,609 5,624,117 5,624,117 Expenditure Summaries 8 2!10!2011 City of Tustin FY 10-11 Mid-Year Budget Expenditure Summary -General Fund Expenditure Summary oelo9 Actual 09!10 Actual 10!11 Cur Bud 10111 Projection Increase (Decrease) Parks & Recreations Administration Personnel 329,661 375,251 324,200 325,300 1,100 Operations 46,621 35,388 163,500 162,400 (1,100) Capital 1,500 834 1,000 1,000 377,782 411,474 488,700 488,700 Sports Personnel 571,106 529,587 566,500 573,800 7,300 Operations 250,419 271,862 293,600 293,600 Capital 7,090 2,452 2,900 2,900 828,615 803,901 863,000 870,300 7,300 ClasseslCultural Services Personnel 174,135 188,699 185,600 187,000 1,400 Operations 325,371 347,578 342,800 342,800 Capital 8,941 12,787 15,000 15,000 508,447 549,063 543,400 544,80D 1,400 Senior Citizens Personnel 286,167 243,708 241,100 248,564 7,464 Operations 95,153 92,15D 98,400 94,400 (=1,000) Capital 0 0 0 0 381,319 335,857 339,500 342,964 3,464 Support Services Personnel 307,245 307,372 282,500 284,3D0 1,800 Operations 11,289 9,060 10,700 10,700 Capital 3,578 529 2,900 2,900 322,112 316,961 296,100 297,900 1,800 Tustin Youth Center Personnel 259>927 248,338 263,100 266,200 3,100 Operations 41,416 31,089 43,700 43,700 Capital 0 0 2,3D0 2,300 301,343 279,427 309,100 312,200 3,100 Parks 8 Rec Personnel 1,928,240 1,892,955 1,863,000 1,885,164 22,164 Operations 770,270 787,127 952,700 947,60D (5,100) Capital 21,108 16,602 24,100 24,100 Parks &Rec Totai 2,719,618 2,696,684 2,839,800 2,856,864 17,064 Expenditure Summaries 9 2110/2011 City of Tustin FY 1d-11 Mid-Year Budget Expenditure Summary -General Fund Expenditure Summary 08109 09!10 10!11 1oh1 Increase Actual Actual Cur t3ud Projection (Decrease) Non-t)epartmental Personnel 536,911 218,409 215,000 218,000 3,000 Operations 103,768,$65 1,419,142 598,993 635,993 37,000 Capital 521 191 0 0 104,3D6,298 1,637,742 813,993 853,993 40,000 General Fund Total Personnel 33,520,845 31,102,360 31,642,600 31,465,699 (176,901) Operations 117,357,035 14,560,563 16,435,330 16,202,634 (232,696) Capital 2,740,D41 57,532 95,300 95,300 100 General Fund Total 153,617,921 45,720,455 48,173,230 47,763,633 (409,597) Projected General Fund Exp enditures City Council, 152,700 <1 % City Clerk, 410,900 , City Manager, 1% 793,100 , 2% City Attorney, Kan-Departmental, 660,000 , 1 % Finance, 1,036,160 , Other, 853,993, 2% 2% Parks and Human Resources, Recreation, 2,856,864 791,670 , 2%~ .6% _ -_ Development, Fire Services, 2,668,400 , 6% 5,624,117, 12% I~',' Public Works, • 9,216,729 , 19% Police Services, _ 22,699,000, 47% Expenditure Summaries 10 2!1012011 City of Tustin FY 70-71 Mid-Year Budget Expenditure Summary -Other Funds Expenditure Summary oelo9 osno 1on1 10!11 Increase Actual Actual Cur Bud Projection (Decrease) CIP, CIP Personnel Operations Capital 200 CIP Total 0 0 0 0 692,012 2,246,831 0 0 10,765,754 4,076,580 7,801,646 2,986,500 {4,815,146) 11,457,766 6,323,411 7,801,646 2,986,500 {4,815,146) CDBG Admin Personnel Operations Capital 175,731 209,657 111,100 111,200 178,368 103,152 64,800 64,800 0 20,651 0 0 354,099 333,460 175,900 176,000 100 100 CDBG Capital Personnel 0 0 0 0 Operations 55,360 122,251 0 0 Capital 464,809 189,618 395,000 552,400 157,400 520,169 311,869 395,000 552,400 157,400 CDBG Total Personnel 175,731 209,657 111,100 111,200 100 Operations 233,728 'L25,403 64,800 64,800 Capital 464,809 210,269 395,000 552,400 157,400 120 CDBG Total 874,268 645,329 570,900 728,400 157,500 Gas Tax, Non-Dept Personnel 0 0 0 0 Operations 590,000 590,000 590,000 590,000 Capital 0 0 0 0 590,000 590,000 590,000 590,000 Gas Tax, CIP Personnel 0 0 0 0 Operations 15,317 67,504 0 0 Capital 1,308,588 976,348 2,751,180 3,092,600 341,420 1,323,905 1,043,852 2,751,180 3,092,600 341,420 Gas Tax Total Personnel 0 0 0 0 Operations 605,317 657,504 590,000 590,000 Capital 1,308,588 976,348 2,751,180 3,092,600 341,420 130 Gas Tax Total 1,913,905 1,633,852 3,341,180 3,682,600 341,420 Expenditure Summaries 11 2!1012011 City of Tustin FY 10-11 Mid-Year Budget Expenditure Summary -Other Funds Expenditure Summary 08!09 Actual 09!10 Actual 10111 Cur Bud 10!11 Projection Increase (Decrease) Park Dev Personnel 10,897 15,840 13,000 13,OD0 Operations 72,270 35,306 0 0 Capital 1,901,333 2,938,393 673,000 487,700 (185,300) 11-801 1,984,500 2,989,539 686,000 500,700 (185,300) Park, CIP Personnel 0 0 0 0 Operations 0 0 0 0 Capital 186,630 112,754 0 0 186,630 112,754 0 0 Park Dev, CIP Personnel 10,897 15,840 13,000 13,000 Operations 72,270 35,306 0 0 Capital 2,087,963 3,051,147 673,000 487,700 (185,300) 131 Park Dev Total 2,171,130 3,102,293 686,000 500,700 (185,300) Legacy Park, CIP Personnel 0 0 0 0 Operations 0 0 D 0 Capital 34,600 0 0 0 34,600 0 0 0 Park Dev Tustin Legacy, CIP Personnel 0 0 0 0 Operations 0 0 0 0 Capital 34,600 0 0 0 132 Park Dev Tustin Legacy Total 34,600 0 D 0 SCAQMD, Non-Departmental Personnel 0 0 0 0 Operations 0 0 0 0 Capital 0 0 169,000 0 (169,000) 133 SCAQMD Total 0 0 169,000 0 (169,000) Asset Forfeit, Non-Dept. Personnel D 0 0 0 Operations 94,047 44,875 50,000 70,000 20,000 Capita! 0 0 0 0 134 Asset Forfeit Total 94,047 44,875 50,000 70,000 20,000 Suppl Law Enforcement, CIP Personnel $9,755 98,676 88,200 86,900 (1,300} Operations 115,575 95,845 0 0 Capital 0 0 0 0 136 Suppl Law Total 205,330 194,520 88,200 86,900 ('1;300} Expenditure Summaries 12 2110!2011 City of Tustin FY 10-11 Mid-Year budget Expenditure Summary -Other Funds Expenditure Summary 08!09 a9tio 10111 Increase Actual Actual Cur Bud Projection (Decrease) Measure M -Non-Dept Personnel Operations Capital Measure M -Capital Personnel Operations Capital Measure M Personnel Operations Caoital 138 Measure M Total Tustin LLD, Special District Personnel Operations Caoital 141 Tustin LLD Total Tustin SL Personnel Operations Caoital 142 Tustin 5L Total Workers Comp, Salf Insurance Personnel Operations Capital 181 Workers Comp Total Liability, Self Insurance Personnel Operations Capital 182 Liability Total Unemployment, Self Insurance Personnel Operations Caoital 183 Unemployment 0 0 0 0 50,000 1,107,569 50,000 50,000 0 0 0 0 50,000 1,107,569 50,000 50,000 0 0 0 0 458,457 180,202 0 0 226,157 112,275 2,426,033 667,000 684,615 292,477 2,426,033 667,000 0 0 0 0 508,457 1,287,771 50,000 50,000 226,157 112,275 2,426,033 667,000 734,615 1,400,045 2,476,033 717,000 0 0 0 0 685,208 694,183 762,500 762,500 0 0 0 0 685,208 694,183 762,500 762,500 0 0 0 0 2,121,804 545,950 559,100 559,100 72,337 4,203 5,000 5,000 2,194,141 550,153 564,100 564,100 118,593 124,110 122,200 122,500 683,474 894,158 2,136,285 2,130,285 6,317 0 U 0 808,385 1,018,268 2,258,485 2,252,785 0 14,007 92,500 92,700 925,486 824,032 836,000 880,000 0 0 0 0 925,486 838,038 928,500 972,700 0 0 0 0 39,507 110,556 150,000 150,000 0 D 0 0 39,507 110, 556 150,000 150,000 (1,759,033) (1,759,033) (1,759,033) (1,759,033) 300 (6,000) (5,700) 200 44,000 44,200 Expenditure Summaries 13 2!10!2011 City of Tustin FY 10-11 Mid-Year Budget Expenditure Summary -Other Funds Expenditure Summary 08109 09110 10111 10111 Increase Actual Actual Cur Bud Projection (Decrease) Equipment Replacement, Non-Departmental Personnel 0 0 0 0 Operations 1,680,586 437,232 425,000 425,OOD (0) Capital 320,237 58,766 492,243 67,OOD (425,243) 184 Equipment Replacement Total 2,000,823 495,998 917,243 492,000 [425,243) Information Technology Personnel 629,035 528,361 530,100 504,700 (25,400) Operations 321,378 380,378 541,100 541,100 Capital 229,929 247,390 393,500 393,500 1851nformationTechnologyTotal 1,180,342 1,156,129 1,464,700 1,439,300 ;25,400) Expenditure Summaries 14 2!1012011 City of Tustin FY 10-11 Mid-Year Budget Expenditure Summary -Other Funds Expenditure Summary 08!09 09!10 10111 10111 Increase Actual Actual Cur Bud Water, Service Billing Personnel 308,718 479,857 418,300 420,000 1,700 Operations 2,698,726 2,782,783 1,503,900 1,511,100 7,200 Capital 6,252 5,814 27,000 27,000 3,013,696 3,268,454 1,949,200 1,958,100 8,900 Water, Administration Personnel 1,537,321 1,574,256 525,600 513,900 (11,700) Operations 5,834,063 2,744,924 1,830,505 1,764,405 (66,100) Capital 2,681 81,210 5,000 5,000 7,374,065 4,400,390 2,361,105 2,283,305 (77,800) Water, Distribution Personnel 0 D 0 829,900 829,900 Operations (1,849,417} 593 450,050 538,950 88,900 Capital 1,170,356 0 490,788 355,000 (135,708} (679,061] 593 940,838 1,723,850 783,012 Main Street Facilities Personnel 146,081 148,716 147,500 147,700 200 Operations 378,205 671,603 579,400 350,400 (229,000) Capital 0 0 0 0 524,287 820,319 726,900 498,100 (7.28,800) 17th Street Desalter Personnel 129,291 125,489 134,600 134,800 200 Operations 642,308 1,102,171 1,219,100 1,076,500 (142,600) Capital 0 0 0 0 771,600 1,227,660 1,353,700 1,211,300 (142,400) Imported Water Personnel 0 533 0 19,400 19,400 Operations 0 0 1,162,300 1,224,300 62,000 Capital 0 0 0 0 0 533 1,162,300 1,243,700 81,400 Water Production Personnel 211,272 209,961 159,800 159,900 100 Operations 5,057,178 3,388,362 2,958,200 2,900,400 (57,800) Capital 0 0 0 0 5,268,450 3,598,323 3,118,000 3,060,300 (57,700) Water U#ility Fund Total Personnel 2,332,684 2,538,811 1,385,800 2,225,600 839,800 Operations 12,761,064 10,690,436 9,703,455 9,366,055 (337,400) Capital 1,179,288 87,024 522,788 387,000 (135,788) 300 Water Utility Fund Total 16,273,036 13,316,271 11,612,043 11,978,655 366,612 Expenditure Summaries 15 211012011 City of Tustin FY 10-11 Mid-Year Budget Expenditure Summary -Other Funds F~cpenditure Summary D6109 09!10 10111 10!11 Increase Actual Actual Cur Bud Projection (Decrease) Water Capital Fund Personnel 0 0 0 0 Operations 0 0 0 0 Capital 0 0 0 0 301 Water Capital Fund Total 0 0 0 0 95-1 Personnel Operations Capital 430 Assessment District 95-1 Total 0 0 0 0 989 213,427 274,900 274,900 186,334 0 0 0 187,323 213,427 274,900 274,900 95-1 Debt 5vs, Non Dept Personnel Operations Capital 430 95.1 Debt Svs Total 95-2 Debt 5vs, Non Dept Personnel Operations Capital 432 95-2 Debt Svs Total CFD 04-1 Personnel Operations Capital 433 CFD D4.1 CFD 06-1 Personnel Operations Capital 435 CFD 06-1 CFD 07-1 Personnel Operations Capital 436 CFD 07-1 SC Debt Svs Personnel Operations Capital 551 SC Debt Svs Total 0 0 0 0 8,670,562 8,912,860 3,390,900 3,390,900 0 0 0 0 8,670,562 8,912,860 3,390,900 3,390,900 0 0 0 D 2,065,824 3,853,267 1,512,800 1,512,800 0 0 0 0 2,065,824 3,853,267 1,512,800 1,512,800 0 0 0 0 7,198,985 2,458,581 1,294,813 1,294,813 5,514,000 360,058 12,550,388 870,000 (11,880,388) 12,772,985 2,818,639 13,845,201 1,964,813 (11,880,388) 0 0 0 0 3,798,065 5,972,173 3,181,304 3,181,304 n o 0 0 3,798,065 5,972,173 3,181,304 3,181,304 0 0 0 0 860,581 1,011,948 818,838 818,838 0 0 0 0 860,581 1,011,948 818,838 818,838 0 0 0 0 20,907,879 2,329,064 775,800 775,800 0 0 0 0 20,907,879 2,329,064 775,800 775,800 Expenditure Summaries i6 211012011 City of Tustin FY 1d-11 Mid-Year Budget Expenditure Summary -Other Funds Expenditure Summary 08!09 09!10 10111 10!11 Increase Actual Actual Cur Bud Projection (Decrease) SC RDA, Admin Personnel 46,643 110,931 128,400 130,200 1,800 Operations 93,529 403,029 330,675 305,167 (25,508} Capital 3,005 0 0 2,000 2,000 143,178 513,960 459,075 437,367 {21,708} SC RDA, CIP Personnel Operations Capital SC RDA Total Personnel Operations Capital 552 SC RDA Total SC Set-Aside, Admin Personnel Operations Capital 553 SC Set•Aside Total Marine Base Debt Svs, Admin Personnel Operations Capital 554 Marine Base Debt Total Marine Base RDA, Admin Personnel Operations Capital Marine Base RDA, CIP Personnel Operations Capital Marine Base RDA, Total Personnel Operations Capital 555 Marine Base RDA Total 0 0 626,755 324,000 {3D2,755) 0 0 626,755 324,000 (302,755) 46,643 110,931 128,400 130,200 93,529 403,029 330,675 305,167 3,005 0 626,755 326,000 143,178 513,960 1,085,830 761,367 42,980 42,280 56,300 56,400 1,106,718 9,436,586 1,996,478 1,905,326 0 0 0 0 1,149,699 9,478,866 2,052,778 1,961,728 0 0 0 0 20,312,850 12,346,492 11,167,600 12,647,852 0 0 0 0 20,312,850 12,346,492 11,167,600 12,647,852 122,897 453,D14 518,400 390,900 155,251 3,380,520 1,894,550 2,846,117 2,974 0 0 0 281,123 3,833,534 2,412,950 3,231,017 0 0 0 0 0 0 3,977,000 0 69,561 0 2,113,391 806,191 69,561 0 6,090,391 806,191 122,897 453,014 518,400 390,900 155,251 3,380,520 5,871,550 2,846,117 72,536 0 2,113,391 806,191 350,684 3,833,534 8,503,341 4,043,20$ 1,800 (25,508) (300,755) (324,463} 100 (91,150) (91,050) 1,480,252 1,480,252 (i27,5001 951,567 824,067 {3,977,000) (1,307,200) (5,284,200) (127,500) (3,025,433) (1,307,200) (4,460,133) Expenditure Summaries 17 2!1012011 City of Tustin FY 10-11 Mid-Year Budget Expenditure Summary -Other Funds Expenditure Summary 08!09 09110 10111 10111 Increase Actual Actual Cur Bud Projection (Decrease) Marine Base Set Aside Personnel Operations Capital 556 Marine Base Set Aside Total 248,074 268,163 91,500 91,700 1,046,036 10,255,049 2,467,950 2,428,139 0 0 0 0 1,294,110 10,523,212 2,559,450 2,519,839 200 (39,811) Town Center Debt Svs, RDA Personnel Operations Capital 557 Town Center Debt Total Town Center RDA, RDA Personnel Operations Capital Town Center RDA, CIP Personnel Operations Capital Town Center RDA Total Personnel Operations Capital 558 Town Center RDA Total Town Center Set Aaide, RDA Personnel Operations Capital Town Center Set Aside, CIP Personnel Operations Capital Town Center Set Aside Total Personnel Operations Capital 559 Town Center Set Aside Total 0 0 0 0 11,956,735 3,607,297 2,202,500 2,202,500 0 0 0 0 11,956,735 3,607,297 2,202,500 2,202,500 49,864 68,507 132,600 134,500 85,402 5,124,645 442,675 149,167 3,006 0 2,500 2,418 138,272 5,193,152 577,775 286,085 (39,611) 1,900 (293,508) (82) (291,690) 0 0 169,347 0 (169,347) 0 0 169,347 0 (169,347) 49,864 68,5D7 132,600 134,500 85,402 5,124,645 442,675 149,167 3,006 0 171,847 2,418 138,272 5,193,152 747,122 286,085 32,534 38,687 52,600 52,800 1,044,090 9,102,151 1,689,fi05 1,651,841 0 0 0 0 1,076,623 9,140,838 1,742,205 1,704,641 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 32,534 38,687 52,600 52,8D0 1,044,090 9,102,151 1,689,605 1,651,841 0 0 0 0 1,076,623 9,140,838 1,742,205 1,704,641 1,900 (293,508) (169,429) (461,037) 200 (37,764) (37,564) 200 (37,764) (37,564) Expenditure Summaries 18 211012011 City of Tustin FY 10-11 Mid-Year Budget Expenditure Summary -Other Funds Expenditure Summary o81os o9-10 10111 10111 Increase Actual Actual Cur Bud Projection (Decrease) Town Center Set Aside, CIP Personnel Operations Capital 561 Town Center Set Aside Total 0 0 0 0 0 0 1,315,942 1,315,942 0 0 0 0 0 0 1,315,942 1,315,942 END OF EXPENDITURE SUMMARY SECTION General Fund Fixed Assets Personnel Operations Capital General Fund Fixed Assets Total 0 0 0 0 8,204,416 9,109,262 5,500,000 5,500,000 0 0 0 0 8,204,416 9,109,262 5,500,000 5,500,000 Personnel Operations Capital 37,420,533 35,613,405 34,965,300 35,478,799 513,499 226,404,860 121,247,374 76,537,901 73,992,883 (2,545,018) 25,274,901 9,241,592 31,187,071 10,538,609 (20,648,462) 289,100,294 166,102,370 142,690,271 120,010,291 (22,679,980) Expenditure Summaries 19 2!1012011 z a :: V m ~ F ~ d '. r V LL ' ~~_ ~~.~ 'a a~ _ ~ °~m a~E _~~ _ i ~ a a~~ Z~ ~ ~ ~ sa Q~ 88 ss g ~ ti 0 s s ~g~ 8$F3 ass n o 0 o °o S o CIS ~o'o ids a ~ ~ ~ a ~ o ~ ~ ~ q .5 ro o _ ~ ~ ~ a u'S 2 w E ~ _ ~ ,,, ~ ~ a ~ c ~ -!9 ~ 1 ~ ~ ~ ~ ~ 4 ~ ~ _~ J 57ppt .~ ~ ~ M 4 E~2j ~ ~ n _ a E ~ a ~ ~ ~~ 'Sb4~ q 2 ~ ~ ~ ~~ 3~~ ~ ~ a ~~ a~ a~ R C ti U c~ d ~ p V C .r V p p p ~ V c ~ ia~ v ~ ~ i~ ~, w 4 ~ w ~ a 4 t'S~ V ti C O 5 m U s~ s~~ ~ ~ ~ ~ ~~ ~~~~ ~ ~ ~ ~ ~ a n Z G Q ++ V d O' a' R d .a e a d v 4 a ~ ~ ~ ° d E ~ r v o r 6 t d d O a E e a a ~ a 6 c~ R; ~~ '~ ~', 8 a c ~' ~ 88 ~ ~, g ~ ~ o ~~? 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