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HomeMy WebLinkAbout14 BUDGET REVIEW 2011-2012Agenda Item 14 /~ (~~ 1\T /~ ~J j~ ~` Reviewed: I~ V ~~ 1_ V ~1Z ~~~~~1 O1\ 1 City Manager " Finance Director MEETING DATE: FEBRUARY 21, 2012 TO: JEFFREY C. PARKER, CITY MANAGER FROM: PAMELJa ARENDS-KING, FINANCE DIRECTOR S!.'° !ECT; FISrA:L YEAR ?n11-201 ~VIID-YEAR RUDGET REVIEW SUMMARY: The following is staff's review of the City's first seven (7) months of operations under the adopted FY 2011-12 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: It is recommended that the City Council: Approve a supplemental appropriation of $630,000 from the unappropriated reserves of the Community Facilities District 06-1 Construction funds far various capital projects {$60,000 for CIP No. 70201 (Armstrong Ave Extension), $350,000 for CIP No. 70202 {Warner Avenue Extension), $60,000 far CIP Na. 70205 (Barranca Parkway Improvements), and $160,000 for CIP No. 70216 (South Loop Roadway Construction)); 2. Approve a supplemental appropriation of $1,300,000 in the Water Enterprise fund to account for the depreciation of capital assets; 3. Approve a supplemental appropriation of $585,651 from the unappropriated reserves of the Gas Tax Fund for Fiscal Year 2010-11 capital project expenditure carry-overs into Fiscal Year 2011-12; and 4. Approve a supplemental appropriation of $82,685 from the unappropriated reserves and revenues of the Assembly Bill {AB) 2766, motor vehicle registration subvention funds, to be used towards the annual maintenance cost for the Metrolink rail station parking structure. Page 2 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 provided the projections that are presented in this report. The projected year-end expenditures for all funds are $148,385,837, which is $33,897,671 less than the amended Fiscal Year 2011-12 budget of $182,283,508. The overall reductions in expenditures are primarily due to capital expenditures that were budgeted in FY 2011-12, which will be carried- over to the FY 2012-13 budget. The FY 2011-12 Budget reflects any supplemental appropriations approved by the City Council through December 31, 2011 as well as prior period encumbrances carried forward. 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, 2011. The fund balances that are reported primarily reflect cash balances; thereby avoiding any non-cash or restricted items. The following discussion will focus on significant Mid-Year changes that have had an impact on various funds of the City. GENERAL FUND 2011-12 General Fund Projections The projected General Fund Revenues for FY 2011-12 are $47,421,801. This is a decrease of $515,242 from the adopted budget of $47,937,043. Increases in revenues were mitigated by the elimination of indirect administrative costs assessed to the RDA from February through June as a result of its dissolution on February 1St. The City's two largest on-going revenue sources are Sales and Property Taxes. The gross Property Tax income is projected to be $7,786,900. This amount is $77,794 less than actual FY 2010-11 property tax revenues. Property tax collection for next fiscal year is anticipated to remain stagnant as increased assessed valuations, 2% CPI adjustment, are mitigated by declining median home prices. Gross Sales Tax income for FY 2011-12 is projected to be $19,360,100, an increase of $72,100 or ~1% from the adopted budget of $19,288,000. However, the projected revenue is $1,017,819 higher than FY 2010-11 sales tax revenues. Sales tax revenues for this fiscal year look to be trending in a positive direction. Interest income is projected to be lower than the previous fiscal year due to a lower interest payment from the Redevelopment Agency (RDA) on the affordable housing reimbursement agreement. Interest income is projected to be Page 3 $759,155 (includes the interest payment on the affordable housing reimbursement agreement). On July 19, 2011, the City Council adopted Resolution tax and building permit fees for Fiscal Year 2011-1~ business license tax and $400,000 for building permit report, $263,060 in business license taxes and $303,E been waived. It is anticipated that the remaining taxes to the end of the fiscal year. 11-54, waiving business license up to $750,000 ($350,000 for fees). As of the writing of this 81 in building permit fees have and fees would be waived prior The projected General Fund Expenditures of $51,911,629 would include all supplemental appropriations approved by the City Council through December 31, 2011, but none have been requested. This is a decrease of $1,235,292 from the adopted budget of $53,146,921. The reduction in expenditures is due in part to the reductions in operating expenditures and the elimination of some one-time transfers to internal service funds. Total General Fund expenses are projected to be 98% of the adopted budget, referenced on page 4 of the attached report. The adopted FY 2011-12 budget included a planned use of reserves of $5,209,878 (expenditures exceeding revenues). The projected year-end expenditures ($51,911,629) exceed revenues ($47,421,801) by $4,489,828 (planned use of reserves} thereby reducing the June 30, 2012 General Fund Balance to $11,756,748. This amount represents 23.5% of General Fund expenditures {excludes one-time transfers), which exceeds the City Council's Reserve Policy of a minimum General Fund Balance reserve of 15%. However, a higher projected reserve is necessary due to the negative impact to the General Fund caused by the dissolution of the RDA. OTHER SIGNIFICANT FUNDS Capital Projects Fund The current appropriations for capital projects for all funds, which are funded through developer deposits, grants, special revenue sources (i.e. Measure M Turn-back, Measure M2 Fair-share, Gas Tax, Community Development Block Grant, Bonds, etc.), Redevelopment Agency, and Water Enterprise are estimated to be $85.3M (includes supplemental appropriations recommended in this report}. It is anticipated that $30.2M of the appropriated amount will be expensed on capital projects during FY 2011-12. 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 $8.7M on capital projects. Page 4 Capital projects for current and future fiscal years include the Tustin Legacy Fire Station, Tustin Ranch Road Extension, Newport Avenue, and others as outlined in the City's Seven-Year Capita Improvement Plan (CIP). The projected year-end fund balance for the Capital Projects Fund is $8,159,123. This amount 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 M2 Fair-share and Proposition 42 Congestion Management allocations. Any undesignated reserves are meant to address future projects detailed in the Seven-Year CIP. On October 27, 2010 the Redevelopment Agency issued $44,170,000 in MCAS Tax Allocation Bonds for infrastructure related capital projects at Tustin Legacy. The bonds were secured with a pledge of MCAS Redevelopment Project Area tax increment as the funding source to make debt service payments. Pursuant to AB 1X 26, the County Auditor-Controller will make all future debt service payments from Redevelopment Property Tax Trust Fund (formerly tax increment). Additionally, bond proceeds can only be expended on enforceable obligations of the agency. Bond proceeds are currently being expended on the construction Tustin Ranch Road Extension. The use of remaining bond proceeds requires the approval of the Oversight Board. Community Development Block Grants (CDBG) Projected CDBG revenues for FY 2011-12 are $1,267,066. The actual revenues for FY 2010-11 were $630,436. 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 receives CDBG funds an a reimbursement basis as funds are expended on approved programs. Measure M Funds Measure M Funds include Measure MTurn-back, Measure M2 Fair-share, and project specific Competitive Funds. Measure M/M2 funded capital improvement expenditures for the current fiscal year is projected to be $1,152,477. The projects that are partially funded through Measure M/M2 include the Metrolink Station Parking Structure, Mitchell Ave/Utt Drive pedestrian enhancements, traffic signal at Prospect and Beneta, Enderle Center Drive and Vandenberg Lane Intersection, battery backup system for various traffic signals, traffic signal controller upgrades, signal synchronization, catch basins, Newport avenue extension, Red Hill ave rehabilitation, and Tustin Ranch road extension. Page 5 Park Development Fund The Park Development Fund Balance at year end is projected to be $3,283,023. 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, playground renovations, and the expansion of the Tustin Family and Youth Center. Tustin Community Redevelopment Agency Pursuant to AB 1X 26, the Tustin Community Redevelopment Agency has been dissolved effective February 1, 2012. The City is the successor agency to the former RDA. The Mid-Year budget reflects actual expenditures of the RDA through January 31, 2012. These expenditures were expended pursuant to the enforceable obligations of the Agency that can be correlated to the Enforceable Obligation Payment Schedule (FOPS) and draft Recognized Obligation Payment Schedule (ROPS). Water Enterprise The Water Enterprise Fund is projected to have operating revenues of $15,061,200, which is $3,789,087 greater than prior fiscal year actuals. This increase is due in part to the water rate increase (adapted on June 15, 2010) and prior fiscal year revenues being lower than anticipated due to a decline in consumption, which was caused by an unusually wet winter season. The projected year-end operating expenditures are $13,041,062. The Enterprise is expected to add $2,020,138 to the fund balance, which will be used for operating reserves, meeting debt service requirements, and fund future capital replacements. Staff is in the process of refunding the 2003 Refunding Water Revenue Bonds, which will save the Enterprise an estimated $204,000 annually. The 2011 Water Revenue Bonds were issued in May 2011 for the construction of various capital infrastructure including Rawlings Reservoir and Tustin Avenue Well. Rawlings Reservoir project {CIP No. 60136); the first phase of this project that encompasses the demolition of the existing reservoir structure has been completed. The second phase of the project is currently out to bid for the construction of the reservoir and it's anticipated that this phase would commence in the spring of this year. Tustin Avenue Well (CIP No. 60150), the drilling phase of this project is anticipated to commence in the spring or summer of this year. 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 Page 6 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 year end Fund Balance for all three Risk Management Funds is $2,914,868. ECONOMIC /OTHER CONSIDERATIONS Orange County Assessor Webster Guillory's report on housing sales and assessed valuation was recently made available. In 2011, the County Assessor's Office reviewed approximately 305,000 parcels within the County and made adjustments to approximately 214,000 properties. This year the CPI adjustment to property values is 2%, which will increase property tax assessments. However, assessment appeals and declining market values will reduce future assessments and property tax collections. It's likely that the City's property tax revenues for next fiscal year will remain flat or decline slightly. Staff will continue to monitor Sales Tax and Property Tax trends throughout the year and as we prepare the 2012-13 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. Pamela Arends-King, Finance director Sean Tram Administrative Services Manager Attachments: Mid-Year Budget Review CITY OF TUSTIN MID-YEAR BUDGET REVIEW FISCAL YEAR 2011-12 1~ ! ~ citrus ~.~ Ranch Road Extension FEBRUARY 21, 2012 PREPARED BY THE FINANCE DEPARTMENT CITY OF TUSTIN CITY COUNCIL John Nielsen, Mayor Al Murray, Mayor Pro Tem Jerry Amante, Councilmember Deborah Gavello, Councilmember Rebecca "Beckie" Gomez, Councilmember George W. Jeffries, City Treasurer Pamela Stoker, City Clerk David Kendig, City Attorney MANAGEMENT STAFF Jeffrey C. Parker, 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 TABI~~ ~ ®NTENTS Fund Balance Projections Page 1 Revenue Summaries 2-3 Expenditure Summaries: 4-5 Department Expenses: City Council, City Clerk, and Gity Attorney 6 City Manager, Finance, Human Resources 6 Community Development 7 Public Works 8 Police/Fire 9-10 Parks & Recreations 10 Non-Departmental 11 Other Funds: CDBG 12 Gas Tax 12 Park Development 13 SCAQMD 13 Asset Forfeiture 13 Supplemental Law Enforcement 14 Measure M / M2 14 Lighting Landscape District 14 Street Lighting 15 Worker's Comp 15 Liability 15 Unemployment 15 Equipment Replacement 15 Information Technology 15 Water Enterprise 16-17 Assesment District / CFD 17-18 Redevelopment 19-21 CIP Summary by Project 23-28 City of Tustin FY 2011-12 Mid•Year Budget Year End Projected Fund Balance for ALL FUNDS und escri Oon Audited Beginning Balance 06130110 10/11 10/11 Actual Actual Revenues Ex enditures Audited Beginning Balance 06130111 11!12 11112 11112 11/12 Projected Projected Projected Projected One-Time One-Time Transfer In Revenues Ex enditures Transfer Out Projected Ending Balance 06130/12 100 General Fund $15,330,386 $49,000,403 48,084,214 $16,246,575 $0 $47,421,801 50,134,595 1,777,034 511,756,748 200 Capital Projects Fund-CIP 14,105,490 724,428 3,111,739 11,718,178 0 1,591,018 5,150,073 0 8,159,123 120 CDBG B~`,i; ~3; 630,436 568,069 ;5'~,nii2` 0 1,267,066 1,247,384 0 U) 130 Gas Tax 3,589,014 2,160.066 3,212,345 2,536,734 0 2,052,400 1,285,651 0 3,303,483 131 Park Development 3,947,330 172,157 467,984 3,651,503 0 95,000 463,480 0 3,283,023 132 Park Development Tustin Legacy 4,942,689 18,403 0 4,961,092 0 16,000 0 0 4,977,092 133 SCAQMD 176,642 82,989 169,000 90,632 0 81,900 82,665 0 89,847 134 Asset Forfeiture 96,830 186,435 63,372 219,893 0 121,300 150,000 0 191,193 136 Supplemental Law Enforcement 4,546 163,499 121,346 46,698 0 291.300 98,800 0 239,198 138 Measure M 1,520,631 1,118,425 502,920 2,136,136 0 83,232 847,620 0 1,371,748 139 Measure M2 0 78,864 0 78,864 0 1,198,545 304.857 0 972,552 141 Tustin LLD 0 664,375 658,864 5,511 122,700 570,000 692,700 0 5,511 142 Tustin SL 1,094,226 712,442 555,767 1,250,901 0 694,000 557,000 0 1,387,901 181 Workers Compensation 4,305,836 960,890 3,160,201 2,106,527 0 1,294,900 1,195,512 0 2,205,915 182 Liability ___ 1,497,001 974,878 30 1,677,034 0 1,053,804 0 623,260 163 Unemployment 86,256 101,188 43,751 145,693 0 0 60,000 0 85,693 184 Equipment Replacement Fund 3,012,877 542,077 566,329 2,988,625 0 1,368,800 1,360,700 0 2,996,725 185 Information Technology 0 1,468,200 1,145,701 322,499 100,000 1,538,900 1,553,050 D 408,349 300 Water Enterprise 5,564,959 11,272,113 12,569,385 4,267,688 0 15,061,200 13,041,062 0 6,287,826 301 Water Capital Fund 0 1,260,939 35,067 1,225,872 0 1,372,100 478,000 0 2,119,972 430 Assessment Dist. 95.1 14,393,270 7,320,753 8,379,442 8,098,092 0 7,643,800 7,754,677 365,700 7,621,515 431 Assessment 01st. 95.1 Construction 0 3,597 90,926 5,149,159 200 1,600 1,251,000 0 3,899,959 432 Assessment Dist 95.2 Debt Service 3,092,284 8,567,717 8,786,450 2,873,550 242,800 21,230,700 21,800,700 0 2,546,350 433 CFD 04.1 2,551,465 1,391,681 1,331,391 2,989,300 0 1,440,275 1,342,700 0 3,066,675 434 CFDOfi-1ConsWction 0 0 997,769 36,860,134 0 3,000 7,774,863 0 29,088,271 435 CFDO6.1Debt5ervice 47,166,955 4,937,566 5,704,431 8,166,681 0 5,744,899 3,239,909 0 10,671,671 436 CFD 07.1 Debt Service 1,989,579 1,049,964 1,032,939 1,847,619 0 1,040,900 832,838 0 2,055,741 437 CFD 07.1 Construction 0 0 146,796 12,137 0 0 3,300 0 8,837 438 CFD 06.1 Annex Construction 0 52 145,013 1,446,514 0 100 0 0 1,448 614 TOTAL ALL FUNDS $205,424,982 $96,086,662 $102,626,108 $200,481,058 $2,142,734 $113,224,736 $123,756,960. 52,142,734 $189,948,834 (~) The Fund Balance does not include $144,071,850 as Land Held for Resale, which Includes the $23.5 million paid to AAE (2) Fund 141 Received an infusion of capital from AD 95-1 ConsUucOon Fund Balance 1 211512012 2:18 PM City of Tustin FY 11-12 Mid-Year Budget Revenue Summary - All Funds 08109 09110 10111 11112 11112 Actual Actual Actual Budget Projected 100 General Fund 150,569,178 72,285,539 49,000,403 47,937,043 47,421,801 200 Capital Projects Fund-CIP 5,409,054 4,919,185 724,428 7,164,000 1,591,018 120 CDBG 917,907 563,300 630,436 1,257,336 1,267,066 130 Gas Tax 2,830,514 2,286,906 2,160,066 2,052,400 2,052,400 131 Park Development ;?OS,?74; 479,833 172,157 113,000 95,000 132 Park Development Tustin Legacy 94,373 50,186 18,403 33,700 16,000 133 SCAQMD 85,351 88,360 82,989 65,100 81,900 134 Asset Forfeiture 39,976 73,691 186,435 111,300 121,300 136 Supplemental Law Enforcement 192,464 220,605 163,499 311,000 291,300 138 Measure M 2,655,991 1,000,716 1,118,425 1,400,000 83,232 139 Measure M2 0 0 78,864 1,198,545 1,198,545 141 Tustin LLD 555,021 771,917 664,375 726,700 692,700 142 Tustin SL 748,752 674,784 712,442 694,000 694,000 181 Workers Compensation 1,644,070 901,171 960,890 2,214,900 1,294,900 182 Liability 14,698 {'~,;~~ 1,497,001 1,677,034 1,677,034 183 Unemployment 0 572 101,188 234,984 0 184 Equipment Replacement Fund 555,288 567,661 542,077 1,368,800 1,368,800 185 Information Technology 0 0 1,468,200 1,638,900 1,638,900 300 Water Enterprise 6,888,225 11,571,034 11,272,113 14,927,000 15,061,200 301 Water Capital Fund 0 0 1,260,939 1,007,300 1,372,100 430 Assessment Dist. 95.1 8,008,645 9,530,185 7,320,753 6,967,800 7,643,800 431 Assessment Dist. 95-1 Construction 0 0 3,597 0 1,800 432 Assessment Dist. 95.2 Debt Service 1,390,356 4,139,164 8,567,717 8,311,755 21,473,500 433 CFD 04-1 ~,6^6;''30; 2,079,623 1,391,681 1,440,275 1,440,275 434 CFD 08-1 Construction 0 0 0 0 3,000 435 CFD 08.1 Debt Service 4,354,452 4,646,899 4,937,566 4,830,400 5,744,899 436 CFD 07-1 Debt Service 896,483 970,570 1,049,964 1,040,900 1,040,900 437 CFD 07-1 Construction 0 0 0 0 0 438 CFD 08-1 Annex Construction 0 0 52 0 100 700 Gen'I Fixed Assets Account Group 0 0 0 0 0 TOTAL 182,464,846 117,818,550 96,086,862 108,724,172 115,367,470 08/09 09110 10111 11112 11112 _ Actual Actual Actual Budget Actual 551 South Central Debt Svs 3,952,592 3,496,027 2,842,894 10,599,497 1,847,240 552 South Central RDA ;~u,".~L,~26 199,207 64,537 15,000 34,211 553 South Central Set Aside 1,200,457 9,822,545 794,808 882,580 806,595 554 Marine Base Debt Service 9,224,635 12,050,726 9,803,228 9,327,024 5,002,707 555 Marine Base RDA ;6,6"?;'85 127,815 5,851 7,700 168,249 556 Marine Base Set Aside 2,474,353 11,175,565 2,459,869 1,933,812 953,958 557 Town Center Debt Service 4,644,509 8,989,287 4,090,370 3,518,405 2,318,385 558 Town Center RDA ;~: 0;015,65; 88,704 16,351 0 7,468 559 Town Center Set Aside 1,293,371 9,824,859 1,017,466 973,951 592,463 561 MCAS 2010 Tax Alloc Bonds 0 0 44,446,434 0 120,200 TOTAL RDA FUNDS ?";3,~ c;,.~.~:~3' 55,774,737 65,541,809 27,257,969 11,851,477 TOTAL ALL FUNDS 168,588,603 173,593,287 161,628,471 135,982,141 127,218,4? Revenue Summaries 2 211612012 City of Tustin FY 11-12 Mid-Year Budget Revenue Summary - All Funds 08109 09110 10111 11112 11112 Actual Actual Actual Budget Projected 100 General Fund Property Tax IN Lieu of VLF Property Taxes In Lieu-Prop Tx AB 1290 Pass Thru Franchise Fees Sales Tax Backfill Sales and Use Tax Sales Tax -Public Safety -Prop 172 Transient Occupancy Tax Business License Fees Real Property Transfer Tax New Construction Tax Planning Plan Check Fees Building Permits & Plan Checks Fees and Other Permits Fines and Forfeitures Interest Income Use of property POST Reimbursement Revenue from Other Agencies State Grants Federal Grants Sports Fees Class Fees Other Recreation Fees Transfer In Reimbursement from Other Funds All Other Sources 6,243,688 5,902,626 5,845,436 5,641,900 5,641,900 8,063,051 8,007,530 7,864,694 7,786,900 7,786,900 12,194 12,438 12, 686 12, 700 12, 700 129,289 74,220 29,803 75,000 75,000 1, 819 , 373 1, 863, 837 1, 779, 245 1, 649, 700 1, 699, 500 5,258,188 3,831,932 4,320,705 5,026,400 4,930,900 14,599,954 11,839,101 14,021,577 14,261,600 14,429,200 265,764 246,299 255,171 266,500 266,500 154, 379 141,335 142,915 105,000 129,000 356,565 337,867 358,526 0 20,750 313,507 340,244 304,439 300,000 244,000 81,072 4,234 126,156 26,300 26,300 113,661 87,185 167,642 88,300 88,300 821,199 421,993 889,230 216,300 351,900 263,841 253,869 303,741 237,700 237,800 832,188 890,770 893,642 751,900 785,300 2,376,917 2,205,296 910,426 889,155 759,155 115,758 380,055 175,111 249,100 258,100 45,883 19,198 10,350 25,000 25,000 1,108,306 3,140,302 2,308,416 2,254,300 2,254,300 18,455 156,170 52,559 0 1,300 2,676 0 25,786 12,500 50,300 342,790 331,051 329,225 287,000 290,000 288,214 286,193 277,869 285,400 285,400 137,793 166,395 185,704 156,000 156,000 101,554,432 2,000,000 210,874 0 0 3,389,035 2,894,833 3,737,646 4,437,900 3,308,108 1,861,008 26,450,570 3,460,829 2,894,488 3,308,188 General Fund Total 15Ov500,173 72,25,530 40,0~~,403 47,937,043 47,421,801 Revenue Summaries 3 211612012 City of Tustin FY 11-12 Mid-Year Budget Expenditure Summary Expenditure Summary 08109 09110 10111 11112 11112 Actual Actual Actual Budget Projected 100 General Fund City Council City Clerk 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 139 Measure M2 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 Assessment Dist. 95-1 431 Assessment Dist. 95-1 Construction 432 Assessment Dist. 95-2 Debt Service 433 CFD 04-1 434 CFD 06-1 Construction 435 CFD 06-1 Debt Service 436 CFD 07-1 Debt Service 437 CFD 07-1 Construction 438 CFD 06-1 Annex Construction 700 Gen'I Fixed Assets Account Group 155,362 150,172 164,116 125,800 125,800 435,367 306,982 402,210 387,300 386,200 626,817 688,237 528,769 660,000 660,000 633,368 595,042 951,791 768,400 818,700 946,649 877,274 982,962 1,156,100 1,140,000 726,803 730,951 755,790 770,200 769,920 3,086,222 2,585,258 2,392,387 2,809,900 2,794,800 12,355,501 9,204,837 9,145,969 9,924,000 9,824,181 22,444,226 20,817,668 21,851,257 23,907,700 23,877,668 5,181,692 5,429,609 5,559,636 5,831,703 5,831,703 2,719,618 2,696,684 2,768,646 3,103,800 3,102,370 104,306,298 1,637,742 2,580,679 3,702,018 2,580,287 153,617,921 45,720,455 48,084,214 53,146,921 51,911,629 11,457,766 6,323,411 3,111,739 16,473,181 5,150,073 874,268 645,329 568,089 1,257,336 1,247,384 1,913,905 1,633,852 3,212,345 700,000 1,285,651 2,160,233 3,086,453 467,984 559,000 463,480 34,600 0 0 0 0 0 0 169,000 0 82,685 94,047 44,875 63,372 150,000 150,000 205,330 194,520 121,346 238,100 98,800 734,615 1,400,045 502,920 2,757,114 847,620 0 0 0 464,857 304,857 685,208 694,183 658,864 726,700 692,700 2,194,141 550,153 555,767 574,500 557,000 808,385 1,018,268 3,160,201 1,288,420 1,195,512 925,486 838,038 974,878 1,148,400 1,053,804 39,507 110,556 43,751 150,000 60,000 2,000,823 495,998 566,329 1,360,700 1,360,700 1,180,342 1,156,129 1,145,701 1, 553,800 1,553, 050 16, 273, 036 13, 316, 271 12, 569, 385 12, 259,136 13, 041, 062 0 0 35,067 575,000 478,000 8,857,885 9,126,287 8,379,442 7,828,695 8,120,377 0 0 90,926 1,400,154 1,251,000 2,065,824 3,853,267 8,786,450 1,624,600 21,800,700 12,772,985 2,818,639 1,331,391 1,322,188 1,342,700 0 0 997,769 18,691,281 7,774,863 3,798,065 5,972,173 5,704,431 1,560,500 3,239,909 860,581 1,011,948 1,032,939 832,838 832,838 0 0 146,796 0 3,300 0 0 145,013 0 0 8,204,416 9,109,262 9,325,049 0 0 TOTAL 231,759,367 109,120,114 111,951,157 128,643,421 125,899,69 Expenditure Summaries 4 211612012 City of Tustin FY 11-12 Mid-Year Budget Expenditure Summary Expenditure Summary 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 TOTAL RDA FUNDS 08109 09110 10111 11112 11112 Actual Actual Actual Budget Actual 20,907,879 2,329,064 547,661 7,939,545 1,244,602 143,178 513,960 465,901 8,482,845 134,122 1,149,699 9,478,866 1,923,515 1,841,191 2,118,689 20,312,850 12,346,492 13,860,360 6,167,751 1,661,479 350,684 3,833,534 2,754,195 4,557,314 1,124,763 1,294,110 10,523,212 2,398,404 2,093,$76 2,632,991 11,956,735 3,607,297 2,424,055 2,194,666 1,811,041 138,272 5,193,152 204,813 373,670 110,587 1,076,623 9,140,838 1,690,970 1,489,229 1,681,568 0 0 1,597,600 18,500,000 9,966,300 57,330,030 56,966,416 27,867,475 53,640,087 22,486,143 TOTAL ALL FUNDS 289,089,397 166,086,530 139,818,632 182,283,508 148,385,837 Expenditure Summaries 5 211612012 City of Tustin FY 11-12 Mid-Year Budget Expenditure Summary Expenditure Summary 08109 Actual 09110 Actual 10111 Actual 11112 Budget 11112 Projected City Council Personnel 131,356 137,504 141,212 110,500 110,500 Operations 24,006 12,667 22,903 15,300 15,300 Capital 0 0 0 0 0 155, 362 150,172 164,116 125, 800 125, 800 City Clerk Personnel 355,822 267,773 291,232 309,300 309,400 Operations 79,220 39,209 110,978 78,000 76,800 Capital 324 0 0 0 0 435,367 306,982 402,210 387,300 386,200 City Attorney Personnel 0 0 0 0 0 Operations 626,817 688,237 528,769 660,000 660,000 Capital 0 0 0 0 0 626,817 688,237 528,769 660,000 660,000 City Manager Personnel 613,149 579,261 903,130 702,000 749,700 Operations 15,527 15,780 48,660 66,400 69,000 Capital 4,692 0 0 0 0 633,368 595,042 951,791 768,400 818,700 Finance Personnel 826,394 661,615 749,678 869,800 874,100 Operations 119,129 214,652 233,284 285,300 264,900 Capital 1,126 1,007 0 1,000 1,000 946,649 877,274 982,962 1,156,100 1,140,000 Human Resources Personnel 568,408 605,433 537,563 573,200 572,900 Operations 158,395 125,518 218,227 197,000 197,020 Capital 0 0 0 0 0 726,803 730,951 755,790 770,200 769,920 Expenditure Summaries 6 211612012 City of Tustin FY 11-12 Mid-Year Budget Expenditure Summary Expenditure Summary 08109 09110 10111 11112 71112 Actual Actual Actual ~~~~~3 G~p~j~~sed Community Development Planning Personnel 1,415,108 1,238,984 1,055,364 1,187,100 1,183,200 Operations 133,935 101,179 105,246 202,300 167,300 Capital 0 0 0 0 0 1, 549, 043 1, 340,163 1,160, 610 1, 389,400 1, 350, 500 Building Personnel 1,248,273 1,103,856 761,716 798,300 801,000 Operations 288,905 141,240 395,854 537,200 518,500 Capital 0 0 0 0 0 1,537,178 1,245,096 1,157,570 1,335,500 1,319,500 Code Enforcement Personnel 0 0 74,207 85,000 84,800 Operations 0 0 0 0 40,000 Capital 0 0 0 0 0 0 0 74,207 85,000 124,800 Community Development Personnel 2,663,381 2,342,840 1,891,287 2,070,400 2,069,000 Operations 422,840 242,418 501,100 739,500 725,800 Capital 0 0 0 0 0 Community Development Total 3,086,222 2,585,258 2,392,387 2,809,900 2,794,800 Expenditure Summaries 7 211612012 City of Tustin FY 11-12 Mid-Year Budget Expenditure Summary Expenditure Summary 08109 09110 10111 11112 11112 Actual Actual Actual Budget Projected Public Works Administration Personnel 730,472 634,545 517,143 534,400 532,200 Operations 145,600 163,950 450,564 768,800 762,156 Capital 2,685,563 0 0 0 0 3,561,635 798,495 967,707 1,303,200 1,294,356 Engineering Personnel 1,647,911 1,612,872 1,429,122 1,466,900 1,461,600 Operations 686,390 551,716 336,483 418,000 366,500 Capital 2,182 0 0 0 0 2,336,483 2,164,588 1,765,605 1,884,900 1,828,100 Streets Personnel 623,748 644,128 606,248 639,900 637,200 Operations 653,144 588,458 184,293 198,400 198,400 Capital 5,115 0 10,767 12,500 12,500 1,282,007 1,232,586 801,308 850,800 848,100 Landscape Personnel 1,333,570 1,254,759 1,345,958 1,415,200 1,408,700 Operations 1,178,556 1,330,434 1,306,752 1,387,900 1,374,900 Capital 18,155 5,302 52,221 24,200 24,200 2,530,281 2,590,494 2,704,930 2,827,300 2,807,800 Water Quality Personnel 5,498 5,402 91,950 104,300 107,800 Operations 307,751 324,769 402,987 546,500 449,500 Capital 0 0 0 0 0 313,249 330,171 494,937 650,800 557,300 Fleet Maintenance Personnel 556,409 528,811 571,863 561,800 559,200 Operations 512,228 446,071 542,317 605,400 603,755 Capital 1,255 34,431 0 0 0 1, 069, 892 1, 009, 313 1,114,180 1,167, 200 1,162, 955 Building Facilities Personnel 286,706 264,227 261,187 266,600 265,400 Operations 831,799 777,262 1,027,869 914,800 1,001,800 Capital 0 0 0 0 0 1,118, 505 1, 041, 489 1, 289, 056 1,181,400 1, 267, 200 Emergency Services Personnel 61,467 30,931 0 0 0 Operations 81,982 6,769 8,246 58,400 58,370 Capital 0 0 0 0 0 143,449 37,700 8,246 58,400 58,370 Public Works Personnel 5,245,781 4,975,676 4,823,470 4,989,100 4,972,100 Operations 4,397,450 4,189,428 4,259,511 4,898,200 4,815,381 Capital 2,712,270 39,733 62,988 36,700 36,700 Public Works Total 12,355,501 9,204,837 9,145,969 9,924,000 9,824,181 Expenditure Summaries 8 211612012 City of Tustin FY 11-12 Mid-Year Budget Expenditure Summary Expenditure Summary 08109 Actual 09110 Actual 10111 Actual 11112 Budget 11112 Projected Police Administration Personnel 922,630 1,058,041 900,786 926,400 924,300 Operations 144,754 147,341 811,359 1,340,000 1,338,368 Capital 0 0 0 0 0 1,067,384 1,205,382 1,712,145 2,266,400 2,262,668 North Area Division Personnel 14,804,019 13,688,587 5,412,068 4,872,600 4,701,100 Operations 1,124,644 784,541 151,595 209,000 192,500 Capital 0 0 0 0 0 15,928,664 14,473,129 5,563,663 5,081,600 4,893,600 South Area Division Personnel 2,865,597 2,726,032 4,550,135 5,533,500 5,413,100 Operations 397 4,975 81,661 149,200 132,600 Capital 0 0 0 0 0 2,865,994 2,731,007 4,631,796 5,682,700 5,545,700 Special Operations Division Personnel 2,059,157 1,948,232 5,129,079 5,172,200 5,108,900 Operations 523,028 433,656 343,723 398,400 387,200 Capital 0 0 0 0 0 2,582,185 2,381,888 5,472,801 5,570,600 5,496,100 Professional Standards Division Personnel 0 0 1,153,298 967,800 1,346,600 Operations D 731 55,686 58,200 58,400 Capital 0 0 0 0 0 0 731 1,208,984 1,026,000 1,405,000 Support Services Division Personnel 0 0 2,660,222 2,337,400 2,402,000 Operations 0 25,531 601,645 476,600 487,600 Capital 0 0 0 0 0 0 25,531 3,261,867 2,814,000 2,889,600 Support Services Division Personnel 0 0 0 1,247,300 1,229,900 Operations 0 0 0 219,100 155,100 Capital 0 0 0 0 0 0 0 0 1,466,400 1,385,000 Police Personnel 20,651,403 19,420,892 19,805,588 21,057,200 21,125,900 Operations 1,792,823 1,396,776 2,045,669 2,850,500 2,751,768 Capital 0 0 0 0 0 Police Total 22,444,226 20,817,668 21,851,257 23,907,700 23,877,668 Expenditure Summaries 9 211612012 City of Tustin FY 11-12 Mid-Year Budget Expenditure Summary Expenditure Summary 08109 09110 10!11 11112 11112 Actual Actual Actual Budget Projected Fire Service Contract Personnel 0 0 0 0 0 Operations 5,181,692 5,429,609 5,559,636 5,831,703 5,831,703 Capital 0 0 0 0 0 Fire Service Contract Total 5,181,692 5,429,609 5,559,636 5,831,703 5,831,703 Parks 8~ Recreations Administration Personnel Operations Capital Sports Personnel Operations Capital Classes/Cultural Services Personnel Operations Capital Senior Citizens Personnel Operations Capital Support Services Personnel Operations Capital Tustin Youth Center Personnel Operations Capital Parks &Rec Personnel Operations Capital Parks &Rec Total 329,661 375,251 341,531 434,200 432,600 46,621 35,388 153,991 175,500 175,500 1,500 834 500 1,000 1,000 377,782 411,474 496,022 610,700 609,100 571,106 529,587 562,157 614,600 616,600 250,419 271,862 303,828 294,500 294,875 7,090 2,452 1,017 2,900 2,900 828,615 803,901 867,002 912,000 914,375 174,135 188,699 185,533 204,500 203,800 325,371 347,578 326,646 350,500 350,500 8, 941 12, 787 11,136 15, 000 15, 000 508,447 549,063 523,315 570,000 569,300 286,167 243,708 243,589 281,300 279,913 95,153 92,150 82,995 99,000 99,000 0 0 0 0 0 381,319 335,857 326,584 380,300 378,913 307,245 307,372 285,115 292,400 291,570 11,289 9,060 8,420 10,700 10,802 3,578 529 2,583 2,900 2,900 322,112 316,961 296,118 306,000 305,272 259,927 248,338 227,112 278,600 278,943 41,416 31,089 31,993 43,900 44,167 0 0 500 2,300 2,300 301,343 279,427 259,606 324,800 325,410 1,928,240 1,892,955 1,845,037 2,105,600 2,103,426 770,270 787,127 907,874 974,100 974,844 21,108 16,602 15,735 24,100 24,100 2,719,618 2,696,684 2,768,646 3,103,800 3,102,370 Expenditure Summaries 10 211612012 City of Tustin FY 11-12 Mid-Year Budget Expenditure Summary Expenditure Summary 08109 09110 10111 11112 11112 Actual Actual Actual Budget Projected Non-Departmental Personnel 536,911 218,409 249,953 218,000 218,000 Operations 103,768,865 1,419,142 2,330,372 3,484,018 2,362,287 Capital 521 191 354 0 0 104,306,298 1,637,742 2,580,679 3,702,018 2,580,281 General Fund Total Personnel 33,520,845 31,102,360 31,238,152 33,005,100 33,105,026 Operations 117,357,035 14,560,563 16,766,984 20,080,021 18,744,803 Capital 2,740,041 57,532 79,078 61,800 61,800 100 General Fund Total 153,617,921 45,720,455 48,084,214 53,146,921 51,911,629 Projected Gener~~~ ~~~~ ~~ ~~~~~~~~°s~~~~ city Counci1,152,700 <1 Non-Departmental, Other 2,580,287 5% Parks and Recreation 3,102,370 6% Fire Services 5,831,703 11% City Clerk City Manager 386,200 818,700 1% 2% Finance 1,140,000 2% City Human Resources Attorney 769,920 \ 660,000 2% 1% ~_ Community Development ~i 2,794,800 Public Works 9,824,181 19% Police Servic 23,877,668 46% Expenditure Summaries 11 211612012 City of Tustin FY 11-12 Mid-Year Budget Expenditure Summary Expenditure Summary 08109 09110 10111 11112 11112 Actual Actual Actual Budget Projected CIP, CIP Personnel 0 0 0 0 0 Operations 692,012 2,246,831 531,055 1,000,000 1,000,000 Capital 10,765,754 4,076,580 2,580,684 15,473,181 4,150,073 200 CIP Total 11,457,766 6,323,411 3,111,739 16,473,181 5,150,073 CDBG Admin Personnel 175,731 209,657 175,480 117,800 153,300 Operations 178,368 103,152 101,147 64,800 65,500 Capital 0 20,651 0 0 0 354,099 333,460 276,627 182,600 218,800 CDBG Capital Personnel 0 0 0 0 0 Operations 55,360 122,251 22,284 0 0 Capital 464,809 189,618 269,178 1,074,736 1,028,584 520,169 311,869 291,462 1,074,736 1,028,584 CDBG Total Personnel 175,731 209,657 175,480 117,800 153,300 Operations 233,728 225,403 123,432 64,800 65,500 Capital 464,809 210,269 269,178 1,074,736 1,028,584 120 CDBG Total 874,268 645,329 568,089 1,257,336 1,247,384 Gas Tax, Non-Dept Personnel 0 0 0 0 0 Operations 590,000 590,000 249,195 590,000 590,000 Capital 0 0 0 0 0 590,000 590,000 249,195 590,000 590,000 Gas Tax, CIP Personnel 0 0 0 0 0 Operations 15,317 67,504 43 0 0 Capital 1,308,588 976,348 2,963,107 110,000 695,651 1,323,905 1,043,852 2,963,150 110,000 695,651 Gas Tax Total Personnel 0 0 0 0 0 Operations 605,317 657,504 249,238 590,000 590,000 Capital 1,308,588 976,348 2,963,107 110,000 695,651 130 Gas Tax Total 1,913,905 1,633,852 3,212,345 700,000 1,285,651 Expenditure Summaries 12 211612012 City of Tustin FY 11-12 Mid-Year Budget Expenditure Summary Expenditure Summary 08109 Actual 09110 Actual 10111 Actual 11112 Budget 11112 Projected Park Dev Personnel 0 0 0 0 0 Operations 72,270 35,306 16,653 0 0 Capital 1,901,333 2,938,393 451,331 559,000 463,480 11-801 1,973,603 2,973,699 467,984 559,000 463,480 Park, CIP Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 186,630 112,754 0 0 0 186,630 112,754 0 0 0 Park Dev, CIP Personnel 0 0 0 0 0 Operations 72,270 35,306 16,653 0 0 Capital 2,087,963 3,051,147 451,331 559,000 463,480 131 Park Dev Total 2,160,233 3,086,453 467,984 559,000 463,480 Legacy Park, CIP Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 34,600 0 0 0 0 34,600 0 0 0 0 Park Dev Tustin Legacy, CIP Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 34,600 0 0 0 0 132 Park Dev Tustin Legacy Total 34,600 0 0 0 0 SCAQMD, Non-Departmental Personnel 0 0 0 0 0 Operations 0 0 0 0 82,685 Capital 0 0 169,000 0 0 133 SCAQMD Total 0 0 169,000 0 82,685 Asset Forfeit, Non-Dept. Personnel 0 0 0 0 0 Operations 94,047 44,875 63,372 150,000 150,000 Capital 0 0 0 0 0 134 Asset Forfeit Total 94,047 44,875 63,372 150,000 150,000 Expenditure Summaries 13 211612012 City of Tustin FY 11-12 Mid-Year Budget Expenditure Summary Expenditure Summary 08109 09110 10111 11112 11112 Actual Actual Actual Budget Pro~ec3e~ Suppl Law Enforcement, CIP Personnel 89,755 98,676 97,621 237,400 98,100 Operations 115,575 95,845 25 700 700 Capital 0 0 23,701 0 0 136 Suppl Law Total 205,330 194,520 121,346 238,100 98,800 Measure M -Non-Dept Personnel 0 0 0 0 0 Operations 50,000 1,107,569 210,874 0 0 Capital 0 0 0 0 0 50,000 1,107,569 210,874 0 0 Measure M -Capital Personnel 0 0 0 0 0 Operations 458,457 180,202 76,051 0 0 Capital 226,157 112,275 215,995 2,757,114 847,620 684,615 292,477 292,046 2,757,114 847,620 Measure M Personnel 0 0 0 0 0 Operations 508,457 1,287,771 286,925 0 0 Capital 226,157 112,275 215,995 2,757,114 847,620 138 Measure M Total 734,615 1,400,045 502,920 2,757,114 847,620 Measure M2 -Non-Dept Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 0 0 0 0 0 0 0 0 0 0 Measure M2 -Capital Personnel Operations Capital 0 0 0 0 0 0 0 0 0 0 0 0 0 464,857 304,857 0 0 0 464,857 304,857 Measure M2 Personnel Operations Capital 139 Measure M2 Total 0 0 0 0 0 0 0 0 0 0 0 0 0 464,857 304,857 0 0 0 464,857 304,857 Tustin LLD, Special District Personnel 0 0 0 0 0 Operations 685,208 694,183 658,864 726,700 692,700 Capital 0 0 0 0 0 141 Tustin LLD Total 685,208 694,183 658,864 726,700 692,700 Expenditure Summaries 14 211612012 City of Tustin FY 11-12 Mid-Year Budget Expenditure Summary Expenditure Summary 08109 09110 10111 11112 11112 Actual Actual Actual Budget Projected Tustin SL Personnel 0 0 0 0 0 Operations 2,121,804 545,950 552,367 569,500 555,000 Capital 72,337 4,203 3,400 5,000 2,000 142 Tustin SL Total 2,194,141 550,153 555,767 574,500 557,000 Workers Comp, Self Insurance Personnel 118,593 124,110 119,408 128,200 129,200 Operations 683,474 894,158 3,040,793 1,160,220 1,066,312 Capital 6,317 0 0 0 0 181 Workers Comp Total 808,385 1,018,268 3,160,201 1,288,420 1,195,512 Liability, Self Insurance Personnel 0 14,007 87,458 96,400 96,700 Operations 925,486 824,032 887,420 1,052,000 957,104 Capital 0 0 0 0 0 182 Liability Total 925,486 838,038 974,878 1,148,400 1,053,804 Unemployment, Self Insurance Personnel 0 0 0 0 0 Operations 39,507 110,556 43,751 150,000 60,000 Capital 0 0 0 0 0 183 Unemployment 39,507 110,556 43,751 150,000 60,000 Equipment Replacement, Non-Departmental Personnel 0 0 0 0 0 Operations 1,680,586 437,232 55,590 823,900 823,900 Capital 320,237 58,766 510,739 536,800 536,800 184 Equipment Replacement Total 2,000,823 495,998 566,329 1,360,700 1,360,700 Information Technology Personnel 629,035 528,361 529,357 564,200 563,450 Operations 321,378 380,378 415,954 706,600 706,600 Capital 229,929 247,390 200,390 283,000 283,000 185 Information Technology Total 1,180,342 1,156,129 1,145,701 1,553,800 1,553,050 Expenditure Summaries 15 211612012 City of Tustin FY 11-12 Mid-Year Budget Expenditure Summary Expenditure Summary 08109 09110 10111 11112 11112 Actual Actual Actual Budget Projected Water, Service Billing Personnel 308,718 479,857 450,492 460,500 480,400 Operations 2,698,726 2,782,783 2,666,726 1,557,300 2,877,700 Capital 6,252 5,814 12,231 27,000 18,000 3,013,696 3,268,454 3,129,448 2,044,800 3,376,100 Water, Administration Personnel 1,537,321 1,574,256 437,314 498,800 509,500 Operations 5,834,063 2,744,924 1,422,982 2,042,986 2,034,635 Capital 2,681 81,210 23,663 0 0 7,374,065 4,400,390 1,883,959 2,541,786 2,544,135 Water, Distribution Personnel 0 0 1,207,492 910,400 1,126,500 Operations ~;~,349,= 593 546,037 111,400 122,877 Capital 1,170,356 0 0 0 `~'9,ii 593 1,753,508 1,021,800 1,249,377 Main Street Facilities Personnel 146,081 148,716 156,807 133,400 132,800 Operations 378,205 671,603 76,258 550,100 311,700 Capital 0 0 0 0 0 524,287 820,319 233,065 683,500 444,500 17th Street Desalter Personnel 129,291 125,489 147,529 157,100 156,400 Operations 642,308 1,102,171 1,116,021 1,205,900 643,000 Capital 0 0 0 0 0 771,600 1,227,660 1,263,550 1,363,000 799,400 Imported Water Personnel 0 533 19,570 46,000 47,000 Operations 0 0 1,481,775 1,460,300 1,471,000 Capital 0 0 0 0 0 0 533 1,501,345 1,506,300 1,518,000 Water Production Personnel 211,272 209,961 132,217 141,300 140,900 Operations 5,057,178 3,388,362 2,672,293 2,956,650 2,968,650 Capital 0 0 0 0 0 5,268,450 3,598,323 2,804,510 3,097,950 3,109,550 Water Utility Fund Total Personnel 2,332,684 2,538,811 2,551,420 2,347,500 2,593,500 Operations 12,761,064 10,690,436 9,982,092 9,884,636 10,429,562 Capital 1,179,288 87,024 35,873 27,000 18,000 300 Water Utility Fund Total 16,273,036 13,316,271 12,569,385 12,259,136 13,041,062 Expenditure Summaries 16 211612012 City of Tustin FY 11-12 Mid-Year Budget Expenditure Summary Expenditure Summary 08109 09110 10111 11112 11112 Actual Actual Actual Budget Progecle~i Water Capital Fund Personnel 0 0 0 0 0 Operations 0 0 0 575,000 478,000 Capital 0 0 35,067 0 0 301 Water Capital Fund Total 0 0 35,067 575,000 478,000 Assess. District 95-1 Personnel 0 0 0 0 0 Operations 989 213,427 85,693 156,700 122,700 Capital 186,334 0 0 0 0 430 Assess. District 95-1 Total 187,323 213,427 85,693 156,700 122,700 Assess. District 95-1, Non Dept Personnel 0 0 0 0 0 Operations 8,670,562 8,912,860 8,293,749 7,671,995 7,997,677 Capital 0 0 0 0 0 430 Assess. District 95-1 Total 8,670,562 8,912,860 8,293,749 7,671,995 7,997,677 Assess. District 95-1 Construction Personnel 0 0 0 0 0 Operations 0 0 43,381 0 1,000 Capital 0 0 47,545 1,400,154 1,250,000 431 Assess. District 95-1 Construction Total 0 0 90,926 1,400,154 1,251,000 Assess. District 95-1 Debt Svs Personnel 0 0 0 0 0 Operations 2,065,824 3,853,267 8,786,450 1,624,600 21,800,700 Capital 0 0 0 0 0 432 Assess. District 95-1 Debt Svs Total 2,065,824 3,853,267 8,786,450 1,624,600 21,800,700 CFD 04-1 Personnel 0 0 0 0 0 Operations 7,198,985 2,458,581 1,331,391 1,312,188 1,332,700 Capital 5,574,000 360,058 0 10,000 10,000 433 CFD 04-1 Total 12,772,985 2,818,639 1,331,391 1,322,188 1,342,700 CFD 06-1 Construction Personnel 0 0 0 0 0 Operations 0 0 819,446 0 0 Capital 0 0 178,323 18,691,281 7,774,863 434 CFD 06-1 Construction Total 0 0 997,769 18,691,281 7,774,863 Expenditure Summaries 17 211612012 City of Tustin FY 11-12 Mid-Year Budget Expenditure Summary Expenditure Summary 08109 09110 10111 11112 11112 Actual Actual Actual Budget Projected CFD 08-1 Debt Svs Personnel 0 0 0 0 0 Operations 3,798,065 5,972,173 5,704,431 1,560,500 3,239,909 Capital 0 0 0 0 0 435 CFD 06-1 Debt Svs Total 3,798,065 5,972,173 5,704,431 1,560,500 3,239,909 CFD 07-1 Debt Svs Personnel 0 0 0 0 0 Operations 860,581 1,011,948 1,032,939 832,838 832,838 Capital 0 0 0 0 0 436 CFD 07-1 Debt Svs Total 860,581 1,011,948 1,032,939 832,838 832,838 CFD 07-1 Construction Personnel 0 0 0 0 0 Operations 0 0 7,291 0 3,300 Capital 0 0 139,505 0 0 437 CFD 07-1 Construction Total 0 0 146,796 0 3,300 CFD 06-1 Annex Construction Personnel 0 0 0 0 0 Operations 0 0 145,013 0 0 Capital 0 0 0 0 0 438 CFD 06-1 Annex Constructi®~ ~c~ai 0 0 145.013 0 0 Expenditure Summaries 18 211812012 City of Tustin FY 11-12 Mid-Year Budget Expenditure Summary Expenditure Summary 08109 09110 10111 11112 11112 Actual Actual Actual Budget Actual SC Debt Svs Personnel 0 0 0 0 0 Operations 20,907,879 2,329,064 547,661 7,939,545 1,244,602 Capital 0 0 0 0 0 551 SC Debt Svs Total 20,907,879 2,329,064 547,661 7,939,545 1,244,602 SC RDA, Admin Personnel 46,643 110,931 118,166 145,900 53,200 Operations 93,529 403,029 311,780 7,593,015 77,683 Capital 3,005 0 35,955 0 3,240 143,178 513,960 465,901 7,738,915 134,122 SC RDA, CIP Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 0 0 0 743,930 0 0 0 0 743,930 0 SC RDA Total Personnel 46,643 110,931 118,166 145,900 53,200 Operations 93,529 403,029 311,780 7,593,015 77,683 Capital 3,005 0 35,955 743,930 3,240 552 SC RDA Total 143,178 513,960 465,901 8,482,845 134,122 SC Set-Aside, Admin Personnel 42,980 42,280 59,115 29,200 17,376 Operations 1,106,718 9,436,586 1,864,400 1,811,991 2,101,313 Capital 0 0 0 0 0 553 SC Set-Aside Total 1,149,699 9,478,866 1,923,515 1,841,191 2,118,689 Marine Base Debt Svs, Admin Personnel 0 0 0 0 0 Operations 20,312,850 12,346,492 13,860,360 6,167,751 1,661,479 Capital 0 0 0 0 0 554 Marine Base Debt Total 20,312,850 12,346,492 13,860,360 6,167,751 1,661,479 Expenditure Summaries 19 211612012 City of Tustin FY 11-12 Mid-Year Budget Expenditure Summary Expenditure Summary 08109 Actual 09110 Actual 10111 Actual 11112 Budget 11112 Actual Marine Base RDA, Admin Personnel 122,897 453,014 479,439 450,700 265,244 Operations 155,251 3,380,520 2,173,541 2,399,093 812,759 Capital 2,974 0 0 0 0 281,123 3,833,534 2,652,980 2,849,793 1,078,003 Marine Base RDA, CIP Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 69,561 0 101,215 1,707,521 46,760 69, 561 0 101, 215 1, 707, 521 46, 760 Marine Base RDA, Total Personnel 122,897 453,014 479,439 450,700 265,244 Operations 155,251 3,380,520 2,173,541 2,399,093 812,759 Capital 72,536 0 101,215 1,707,521 46,760 555 Marine Base RDA Total 350,684 3,833,534 2,754,195 4,557,314 1,124,763 Marine Base Set Aside Personnel 248,074 268,163 117,347 44,800 37,879 Operations 1,046,036 10,255,049 2,281,057 2,049,076 2,595,112 Capital 0 0 0 0 0 556 Marine Base Set Aside Total 1,294,110 10,523,212 2,398,404 2,093,876 2,632,991 Town Center Debt Svs, RDA Personnel 0 0 0 0 0 Operations 11,956,735 3,607,297 2,424,055 2,194,666 1,811,041 Capital 0 0 0 0 0 557 Town Center Debt Total 11,956,735 3,607,297 2,424,055 2,194,666 1,811,041 Expenditure Summaries 20 211612012 City of Tustin FY 11-12 Mid-Year Budget Expenditure Summary Expenditure Summary 08109 Actual 09110 Actual 10111 Actual 11112 Budget 11112 Actual Town Center RDA, RDA Personnel 49,864 68,507 122,245 145,900 53,600 Operations 85,402 5,124,645 80,150 192,770 56,987 Capital 3,006 0 2,418 0 0 138,272 5,193,152 204,813 338,670 110,587 Town Center RDA, CIP Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 0 0 0 35,000 0 0 0 0 35,000 0 Town Center RDA Total Personnel 49,864 68,507 122,245 145,900 53,600 Operations 85,402 5,124,645 80,150 192,770 56,987 Capital 3,006 0 2,418 35,000 0 558 Town Center RDA Total 138,272 5,193,152 204,813 373,670 110,587 Town Center Set Aside, RDA Personnel 32,534 38,687 55,468 25,100 14,967 Operations 1,044,090 9,102,151 1,635,502 1,464,129 1,666,601 Capital 0 0 0 0 0 1,076,623 9,140,838 1,690,970 1,489,229 1,681,568 Town Center Set Aside, CIP Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 0 0 0 0 0 0 0 0 0 0 Town Center Set Aside Total Personnel 32,534 38,687 55,468 25,100 14,967 Operations 1,044,090 9,102,151 1,635,502 1,464,129 1,666,601 Capital 0 0 0 0 0 559 Town Center Set Aside Total 1,076,623 9,140,838 1,690,970 1,489,229 1,681,568 Town Center Set Aside, CIP Personnel 0 0 121,548 175,000 166,300 Operations 0 0 1,476,052 0 0 Capital 0 0 0 18,325,000 9,800,000 561 Town Center Set Aside Total 0 0 1,597,600 18,500,000 9,966,300 Expenditure Summaries 21 2/1612012 City of Tustin FY 11-12 Mid-Year Budget Expenditure Summary Expenditure Summary 08109 09110 10111 11112 11112 Actual Actual Actual Budget Projected END OF EXPENDITURE SUMMARY SECTION General Fund Fixed Assets Personnel Operations Capital 700 General Fund Fixed Assets Total 0 0 0 0 0 8,204,416 9,109,262 9,325,049 0 0 0 _0 0 0 0 8,204,416 9,109,262 9,325,049 0 0 Personnel Operations Capital 37,409,636 35,597,565 35,872,223 37,513,200 37,347,842 226,404,860 121,247,374 95,903,907 82,504,934 83,761,267 25,274,901 9,241,592 8,042,503 62,265,374 27,276,727 289,089,397 166,086,530 139,818,632 182,283,5©8 u48,385,837 Expenditure Summaries 22 211612012 C ~ ~ ~ ~"~ r ~' p p r_ h~ W a y~ tl w ~ ° o v y aEl . - 'D - - o - - - - o v° v° NoN 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