HomeMy WebLinkAbout14 FY 2013-2014 MID-YEAR BUDGET REVIEWr AGENDA REPORT MEETING DATE TO: FROM: SUBJECT: SUMMARY: FEBRUARY 4, 2014 JEFFREY C. PARKER, CITY MANAGER Agenda Item 14 Reviewed: City Manager Finance Director 7 PAMELA ARENDS -KING, FINANCE DIRECTOR / CITY TREASURER FISCAL YEAR 2013 -2014 MID -YEAR BUDGET REVIEW The following is staff's review of the City's first seven (7) months of operations under the adopted /amended FY 2013 -14 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 these supplemental appropriations: 1. Approve a supplemental appropriation of $171,500 from the unappropriated reserves of the General Fund for additional consultant expenditures associated with increased permit and planning activity, which will be offset by additional permit and planning revenues; 2. Approve a supplemental appropriation of $41,716 from a grant received by the City from the Board of State and Community Corrections for expenditures associated'with a camera system at a MCAS Hangar; 3. Approve a supplemental appropriation of $2,000,000 from the unappropriated reserves of the Land Proceeds Fund for Irvine Ranch Water District (IRWD) sewer line relocation in Tustin Ranch Road and Barranca Parkway; 4. Approve a supplemental appropriation of $150,000 from the unappropriated reserves of the Park Development Fund for expenditures associated with Cedar Grove Park playground renovation and Clifton C. Miller Community Center kitchen; Fiscal Year 2013 -2014 Mid -Year Budget Review February 4, 2014 Page 2 5. Approve a supplemental appropriation of $65,000 from the unappropriated reserves of the Asset Forfeiture Fund for expenditures associated with emergency operation center upgrades, 6. Approve a supplemental appropriation of $674,000 from the unappropriated reserves of the Equipment Replacement Fund for expenditures associated with the acquisition of a new building permit software, servers, storage, and repairs to the Mobile Data Computers in the police cars; 7. Approve a supplemental appropriation of $583,000 from the unappropriated reserves of the Water Enterprise Fund for increased water purchase expenditures and issuance costs for the 2013 Water Revenue Bonds; 8. Approve a supplemental appropriation of $26,000 from the unappropriated reserves of the Assessment District 95 -1 Construction Funds for expenditures associated with irrigation improvements; 9. Approve a supplemental appropriation of $236,300 from the unappropriated reserves of the Community Facilities District 07 -1 Debt Service Fund for expenditures associated with administrative fees that are charged to the agency fund; and 10.Approve a supplemental appropriation of $2,022 from the unappropriated reserves of the Tustin Legacy Park Development Fund for bank service fees. CORRELATION TO THE STRATEGIC PLAN: The recommendation correlates to the City's strategic plan by implementing Goal C, strategy #3, develop and communicate a comprehensive set of financial policies and their purpose to strengthen financial practices. 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 projections that are presented in this report. The projected year -end expenditures for all funds are $134,744,101, which is $17,787,284 less than the amended Fiscal Year 2013 -14 budget of $152,531,385. The overall reductions in expenditures are due to a combination of operational savings and capital expenditures that were budgeted in FY 2013 -14, which will be carried -over to the FY 2014 -15 budget. Fiscal Year 2013 -2014 Mid -Year Budget Review February 4, 2014 Page 3 The FY 2013 -14 Amended Budget reflects any supplemental appropriations approved by the City Council through January 31, 2014 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, 2013. 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. GENERALFUND 2013 -14 General Fund Projections The projected General Fund Revenues for FY 2013 -14 are $49,945,723. This is an increase of $2,181,323 from the adopted budget of $47,764,400. Increases in revenues were primarily due to building permit and plan check revenues spurred by increased development at Tustin Legacy as well as increased residual property tax payments. The dissolution of the Tustin Community Redevelopment Agency (TCRDA) created a process whereby residual property taxes (formerly tax increment) would be distributed to taxing entities after all the pass- through payments, County administrative fees, and recognized obligations on the Recognized Obligation Payment Schedule (ROPS) have been distributed. The City will continue to see residual property tax payments until all the recognized obligations have been paid off. The City's two largest on -going revenue sources are sales and property taxes. The gross property tax income is projected to be $8,089,700. This amount is $87,756 less than actual FY 2012 -13 property tax revenues. Property tax collection for next fiscal year is anticipated to remain stagnant. Gross sales tax income for FY 2013 -14 is projected to be $22,007,900, which has not changed from the adopted budget. It is anticipated that there will be modest growth in sales tax revenues for next fiscal year. Additionally, the projected sales tax revenue is $730,908 higher than FY 2012 -13. The projected General Fund Expenditures of $48,145,458 include all supplemental appropriations approved by the City Council through January 31, 2014. The recommended action includes two requests for supplemental appropriations. The supplemental appropriation of $171,500 for additional consultant expenditures relates to increased development activity at Tustin Legacy. These expenditures will only be incurred for development activity and will be offset by increased building permit and planning revenues. The supplemental appropriation of $41,716 will be used for the Fiscal Year 2013 -2014 Mid -Year Budget Review February 4, 2014 Page 4 acquisition and installation of a camera system at the south hangar site. The funding for this acquisition comes from a grant that the City received from the Board of State and Community Corrections in the amount of $41,716. The Economic Development Division operation has been incorporated back into the General Fund as a division of the City Manager's Office. Economic development was previously performed by the former Redevelopment Agency / Successor Agency staff. The dissolution of the TCRDA eliminated a dedicated funding source for this activity and, as such, a transfer of $500,000 from the Land Proceeds Fund has been included in the budget to offset the costs associated with economic development activity. Total General Fund expenses are projected to be slightly higher than the adopted budget due to consultant costs associated with increased development and grant related expenditures, referenced on page 4 of the attached report. The FY 2013 -14 budget included a planned use of reserves of $327,150 (expenditures exceeding revenues). The increase in development activity revenues and residual property tax payments increase the projected year -end operating revenues to $49,406,723 (excludes one -time transfers) which exceed the projected operating expenditures of $48,145,458 by $1,261,265. The June 30, 2014 General Fund Fund Balance is estimated to be $14,970,226. This amount represents 31% of General Fund operating expenditures, which meets the City Council's Reserve Policy of a minimum General Fund Balance reserve of 20 %. 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.), Successor Agency to the Tustin Community Redevelopment Agency (Successor Agency), land proceeds, backbone fee, and Water Enterprise are estimated to be $95M (includes supplemental appropriations recommended in this report). It is anticipated that $52AM of the appropriated amount will be expensed on capital projects during FY 2013 -14. 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 $40.1 M on capital projects. Capital projects for current and future fiscal years include the Tustin Legacy Fire Station, Newport Avenue, grading on disposition areas 8, 2C, and 213, and others as outlined in the City's Seven -Year Capital Improvement Plan (CIP). The projected year- Fiscal Year 2013 -2014 Mid -Year Budget Review February 4, 2014 Page 5 end fund balance for the Capital Projects Fund is $291,670. Any undesignated reserves are meant to address future projects detailed in the Seven -Year CIP. On October 27, 2010 the TCRDA 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 and for the original intended purpose of the bonds. Currently, the Successor Agency has not received approval from the State Department of Finance (DoF) to expend the remaining bond proceeds. AB 1484 has mechanisms whereby the Successor Agency upon receiving a "Finding of Completion" would be allowed to expend the remaining bond proceeds. The City is in litigation with the DoF on receiving a finding of completion. The recommended action includes a supplemental appropriation of $2,000,000 for the IRWD sewer line relocation in Tustin Ranch Road and Barranca Parkway. Continued development activities at Tustin Legacy have necessitated the need to relocate an IRWD sewer line. Community Development Block Grants (CDBG) Projected CDBG revenues for FY 2013 -14 are $486,005. The actual revenues for FY 2012 -13 were $402,111. 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 on a reimbursement basis as funds are expended on approved programs. Measure M Funds Measure M Funds include Measure M Turn -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 $2,509,486. The projects that are partially funded through Measure M /M2 include the Enderle Center Drive and Vandenberg Lane Intersection, battery backup system for various traffic signals, traffic signal controller upgrades, signal synchronization, catch basins, detention basin landscaping, Tustin Ranch Road, Newport Avenue extension, Warner Avenue extension, and Red Hill Avenue rehabilitation. Fiscal Year 2013 -2014 Mid -Year Budget Review Page 6 February 4, 2014 Park Development Fund The Park Development Fund Balance at year end is projected to be $2,829,086. The funds are to be used for future park developments that include Tustin Legacy Park, acquisition of additional park space in the southwest quadrant of the City, playground renovations, and renovation of the Community Center kitchen. The recommended action includes a supplemental appropriation of $150,000 for costs associated with the Cedar Grove Park playground renovation and renovation of the Clifton C. Miller Community Center kitchen. The year -end expenditure for the Park Development Fund is projected to be $513,731 (includes supplemental appropriation). Tustin Community Redevelopment Agency / Successor Agency The Successor Agency to the former TCRDA was formed on February 1, 2012 as the TCRDA was dissolved by AB X1 26. The Successor Agency is tasked with winding down the former TCRDA. The Successor Agency can pay only those enforceable obligations that are on the ROPS that have been approved by DoF. Each ROPS is approved by the Successor Agency, Oversight Board, and DoF every six (6) months. The January through June 2014 ROPS has enforceable obligations of $1,956,897, including Administrative Cost Allocation. It is anticipated that ROPS 14 -15 A (July through Dec, 2014) will be on the Successor Agency agenda for February 18, 2014. Water Enterprise The Water Enterprise Fund is projected to have operating revenues of $17,066,632, which is $1,591,291 greater than prior fiscal year actuals. This increase is due, in part, to the water rate increase (adopted on June 15, 2010) and increased consumption. The projected year -end operating expenditures are $15,690,410. The Enterprise is projected to add $1,376,222 to the fund balance, which will be used for operating reserves, meeting debt service requirements, and funding future capital replacements. The 2013 Water Revenue Bonds were issued in October 2013 for the construction of various capital infrastructure including Simon Ranch Reservoir and Tustin Avenue Well. The Simon Ranch Reservoir project (CIP No. 60114) will be underway shortly with the design of the new reservoir. The Tustin Avenue Well project (CIP No. 60146) will be underway shortly with the drilling of the well. It's anticipated that a majority of the work on these projects will occur in the next fiscal year. The recommended action includes a supplemental appropriation of $583,000 for issuance costs related to the 2013 Water Revenue Bonds and purchase of more water Fiscal Year 2013 -2014 Mid -Year Budget Review February 4, 2014 Page 7 from the Metropolitan Water District of Southern California (MWD). The costs associated with issuance of the bonds were paid for from bond proceeds. However, these costs are recorded as an expenditure of the Water Enterprise Fund. The 17th Street Desalter has been offline since August 2012, therefore increasing the amount of water purchased from MWD at approximately twice the cost of ground water production. It is anticipated that the rehabilitation of the wells at the facility will be completed by the end of the fiscal year. Risk Management Funds The Risk Management Fund as represented in this report is a summary of the Liability, Workers' Compensation, and Unemployment 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 City is self- insured for the first $250,000 of each liability claim (this is referred to as a self- insured retention) and the first $400,000 of each workers' compensation claim. The City is fully self- insured for all unemployment claims. The Risk Management Funds Fund Balance was established based on actuarial analysis and the City's ability to fund it. The projected combined year end Fund Balance for all three Risk Management Funds is $2,846,013. ECONOMIC / OTHER CONSIDERATIONS Orange County Assessor Webster Guillory's report on housing sales and assessed valuation will be available towards the later part of this month. However, it' is anticipated that increased property tax assessments, adjusted by CPI, will increase property tax revenues for the next fiscal year. Staff will continue to monitor Sales Tax and Property Tax trends throughout the year and as we prepare the 2014 -15 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 / City Treasurer Attachments: .Mid -Year Budget Review k i4O,,,,J Sean Tran Administrative Services Manager CITY OF TUSTIN MID-YEAR BUDGET REVIEW FISCAL YEAR 2013 -14 TUSTIN r HISTORY BUILDING OUR FUTURE HONORING OUR PAST �J w FEBRUARY 4, 2014 PREPARED BY THE FINANCE DEPARTMENT CITY OF TUSTIN CITY COUNCIL Al Murray, Mayor Chuck Puckett, Mayor Pro Tern Allan Bernstein, Councilmember Rebecca "Beckie" Gomez, Councilmember John Nielsen, Councilmember Pamela Arends -King, City Treasurer David Kendig, City Attorney MANAGEMENT STAFF Jeffrey C. Parker, City Manager Chuck Robinson, Deputy City Manager Elizabeth A. Binsack, Director of Community Development Charles F. Celano, Interim Chief of Police Pamela Arends -King, Director of Finance David A. Wilson, Director of Parks and Recreation 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: 11 City Council, City Clerk, and City Attorney 5 City Manager, Finance 5 Human Resources, Community Development 6 Public Works 6 -7 Police /Fire 8 -9 Parks & Recreations 9 Non - Departmental 10 Other Funds: Obligation Reimbursement from Succ. Agncy 11 Backbone Fee Fund, Land Proceeds, CIP 11 CDBG 11 Gas Tax 12 Park Development / Legacy Park 12 -13 SCAQMD 13 Asset Forfeiture 13 Supplemental Law Enforcement 13 Measure M / M2 13 -14 Lighting Landscape District 14 Street Lighting 14 Worker's Comp 14 Liability 14 Unemployment 15 Equipment Replacement 15 Information Technology 15 Water Enterprise 15 -16 Assesment District / CFD 16 -18 Tustin Housing Authority 18 CIP Summary by Project 19 -27 M� W C L N 0 2: --:*- 0 N z LL J J Q 0 lH v Cp m LL .O c LU Cp LL J C H O d A i d U C 00 7 L.L to v v N O O to to to = N Lo 1- m � Lo = N M m Lo to Lo O Lo O 1- v Lo 1- v O Lo to .O N N M N 1- M W O N O C2 'IT M O W 1- N 'IT M to LO to O W M M W M to N d O) d � N M M N_ to Lo O � � O - L!7 6) - W 6) 6) 't O 6) lfl 't W N W N 6) L!7 � V C u � O O M N a N LO N LO N M LO LO M C7 N M N n Lo Lo m W N O O N � M � n N LO W LO MT N N MT C7 a) M C7 M to N Lo v N M MT M d .E A M Cl) .... 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V Q Q J p E L` J Ci U y LL y y y 2 Gn Gn 2 x y y Q .�+ E E a a) -o L� y u a s E H a p p p a) c a a c c o }a a) L.L •� O O y ,y O O p U T C O a E d d d p p Q 7 Li •U+ a E d O d A o o L0 E ` J Gn T iC W (,•) p p 7 7 �=_ y y y _ M_ ��+ CJ H O• O O d O_ E y y y 0 0 0 0 0 0 E C U C C L m In Y Y Q In O_ m 1C y y d O r r y y y p p p p p p C7om c�c�C7aacnac/) JpLu QQQUUUUUU O O I- O O O O N co V (O CO M N N co V X) O O W N to V LO (O I- CO LO O 00 00 00 O N M M M M M M M M V V 00 00 00 00 00 O O lM M m m m m m m lM I- Li 12 � � � N � � � � � � � � � � � � � lM lM V V V V V V V V V LO LL J C H O d A i d U C 00 7 L.L City of Tustin FY 13 -14 Mid -Year Budget Revenue Summary - All Funds 10111 11112 12113 13114 13114 437 CFD 07 -1 Construction 8 Actual Actual Actual Amended Projected 100 General Fund 49,000,403 51,698,861 51,129,372 47,764,400 49,945,723 186 Oblg Reimb Frm Successor Agncy 0 8,558,775 2,113,189 0 0 187 Backbone Fee Fund 0 0 19,616,130 0 0 189 Land Held for Resale 0 0 39,097,402 0 160,412 200 Capital Projects Fund -CIP 724,428 1,642,632 15,747,280 1,420,218 1,591,225 120 CDBG 630,436 1,179,370 397,911 866,656 488,446 130 Gas Tax 2,160,066 2,034,018 1,743,684 2,233,400 2,233,400 131 Park Development 172,157 135,312 162,549 166,500 169,041 132 Park Development Tustin Legacy 18,403 18,772 10,635 30,000 18,000 133 SCAQMD 82,989 95,803 47,245 82,100 82,100 134 Asset Forfeiture 186,435 179,915 178,926 222,500 264,216 136 Supplemental Law Enforcement 163,499 134,266 102,780 123,100 123,100 138 Measure M 1,118,425 192,672 3,131 2,000 2,000 139 Measure M2 78,864 1,500,434 4,473,201 8,110,774 8,110,774 141 Tustin LLD 664,375 648,595 723,402 723,301 723,301 142 Tustin SL 712,442 695,363 944,672 694,000 694,000 181 Workers Compensation 960,890 1,264,999 676,150 664,900 672,200 182 Liability 1,497,001 1,677,034 722,169 120,000 120,000 183 Unemployment 101,188 0 150 0 0 184 Equipment Replacement Fund 542,077 1,382,325 971,812 1,674,200 1,697,184 185 Information Technology 2,317,833 1,623,692 1,125,446 1,318,500 1,318,500 300 Water Enterprise 11,272,113 13,880,500 15,475,341 16,805,200 17,066,632 301 Water Capital Fund 1,260,939 1,378,685 1,494,939 1,495,600 1,495,600 430 Assessment Dist. 95 -1 7,320,753 12,245,859 0 0 0 431 Assessment Dist. 95 -1 Construction 3,597 332,241 44,595 1,600 3,090 432 Assessment Dist. 95 -2 Debt Service 8,567,717 21,555,489 0 0 0 433 CFD 04 -1 1,391,681 1,430,606 10,954,108 1,434,000 1,438,033 434 CFD 06 -1 Construction 2,039 3,482 5,737,118 3,000 9,872 435 CFD 06 -1 Debt Service 4,937,566 6,332,116 5,561,875 5,349,600 5,349,600 436 CFD 07 -1 Debt Service 1,049,964 1,430,985 1,122,708 1,109,800 1,109,800 437 CFD 07 -1 Construction 8 2 132 0 135 438 CFD 06 -1 Annex Construction 1,593,527 146 214,821 100 100 575 Tustin Housing Authority 0 958,629 929,262 0 14,861 700 Gen'I Fixed Assets Account Group 0 0 0 0 0 TOTAL 98,531,817 134,211,580 181,522,138 92,415,449 94,901,346 Rev Summaries - Mid -Year 2 1/30/2014 City of Tustin FY 13 -14 Mid -Year Budget Revenue Summary - All Funds General Fund Total 49,000,403 51,698,861 51,129,372 47,764,400 49,945,723 Rev Summaries - Mid -Year 3 1/30/2014 10111 Actual 11112 Actual 12113 Actual 13114 Amended 13114 Projected 100 General Fund Property Tax in Lieu of VLF 5,845,436 5,795,603 5,912,403 5,940,000 5,940,000 Property Taxes 7,864,694 7,814,429 8,177,456 8,137,700 8,089,700 Residual Property Taxes 0 0 1,890,121 450,000 1,000,000 In Lieu -Prop Tax 12,686 12,940 17,771 12,700 18,125 AB 1290 Pass Thru 29,803 70,391 71,518 75,000 75,000 Special Tax B 0 2,379,574 2,570,192 2,250,000 2,250,000 Franchise Fees 1,779,245 1,740,526 1,788,688 1,726,000 1,729,000 Sales Tax Backfill 4,320,705 4,930,880 5,021,322 5,794,500 5,794,500 Sales and Use Tax 14,021,577 14,735,797 16,255,670 16,213,400 16,213,400 Sales Tax - Public Safety - Prop 172 255,171 265,187 298,413 284,200 284,200 Transient Occupancy Tax 142,915 137,131 137,064 730,000 730,000 Business License Fees 358,526 44,800 377,498 375,000 375,000 Real Property Transfer Tax 304,439 320,738 366,790 250,000 340,000 New Construction Tax 126,156 43,832 33,346 61,100 295,000 Planning Plan Check Fees 167,642 86,217 154,691 141,000 366,355 Building Permits & Plan Checks 889,230 566,930 938,364 779,000 1,831,776 Fees and Other Permits 303,741 245,560 236,143 216,500 216,726 Fines and Forfeitures 893,642 875,068 678,428 726,000 549,000 Interest Income 910,426 51,625 20,336 95,000 95,000 Use of property 175,111 359,257 415,935 442,200 607,800 POST Reimbursement 10,350 26,608 53,612 35,000 35,000 Revenue from Other Agencies 2,308,416 420 35,105 35,000 35,000 State Grants 52,559 21,846 106,833 0 0 Federal Grants 25,786 23,050 51,431 0 25,823 Sports Fees 329,225 334,899 312,360 283,000 300,000 Class Fees 277,869 288,535 265,486 285,400 285,400 Other Recreation Fees 185,704 172,259 177,328 169,500 178,600 Transfer In 210,874 6,672,306 2,675,593 539,000 539,000 Reimbursement from Other Funds 3,737,646 2,855,360 1,200,000 1,300,000 1,300,000 All Other Sources 3,460,829 827,094 889,477 418,200 446,318 General Fund Total 49,000,403 51,698,861 51,129,372 47,764,400 49,945,723 Rev Summaries - Mid -Year 3 1/30/2014 City of Tustin FY 13 -14 Mid -Year Budget Expenditure Summary Expenditure Summary 10/11 11/12 12/13 13/14 13/14 100 General Fund City Council City Clerk City Attorney City Manager Finance Human Resources Community Development Public Works Police Services Fire Services Parks and Recreation Successor Agency / RDA Non - Departmental, Other 100 General Fund 186 Oblg Reimb Frm Successor Agn 187 Backbone Fee Fund 189 Land Held for Resale 200 Capital Projects Fund -CIP 120 CDBG 130 Gas Tax 131 Park Development 132 Park Develop. Tustin Legacy 133 SCAQMD 134 Asset Forfeiture 136 Supplemntal 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 Assess Dist. 95 -1 431 Assess Dist. 95 -1 Construction 432 Assess Dist. 95 -2 Debt Service 433 CFD 04 -1 434 CFD 06 -1 Construction Actual Actual Actual Amended Projected 164,116 1 136,213 8 85,081 6 61,300 5 59,868 402,210 3 373,412 3 338,876 4 444,998 4 402,169 528,769 6 684,272 5 538,702 5 550,000 5 551,000 951,791 7 763,859 6 684,347 6 652,100 1 1,049,906 982,962 1 1,048,908 1 1,051,240 1 1,105,847 1 1,090,286 755,790 7 757,631 6 649,527 6 670,800 6 615,852 2,392,387 2 2,626,837 2 2,519,316 2 2,648,950 2 2,882,404 9,145,969 9 9,595,182 7 7,532,613 8 8,182,784 8 8,049,729 21,851,257 2 22,677,215 2 21,763,559 2 23,342,720 2 23,036,571 5,559,636 5 5,906,111 6 6,084,047 6 6,181,900 6 6,181,900 2,768,646 2 2,970,855 2 2,742,497 2 2,979,625 3 3,031,937 0 7 7,905,485 3 34,826 2 21,600 3 37,200 2,580,679 4 4,056,065 1 146,441,507 1 1,248,926 1 1,156,635 48,084,214 5 59,502,045 1 190,466,137 4 48,091,550 4 48,145,458 435 CFD 06 -1 Debt Service 436 CFD 07 -1 Debt Service 437 CFD 07 -1 Construction 438 CFD 06 -1 Annex Construction 575 Tustin Housing Authority 700 Gen'I Fixed Assets Account Grot TOTAL 90,926 8,786,450 1,331,391 997,769 5,704,431 1,032,939 146,796 145,013 0 9,325,049 1,234,684 24,448,640 1,315,801 12,851,042 5,087,159 1,072,843 8,791 0 9,910,405 9,327,749 381,800 0 13,486,693 10,776,306 5,713,432 1,436,181 3,481 343,603 32,557 10,652,527 262,201 0 1,346,750 14,766,315 4,958,846 866,838 0 294,000 265,800 0 288,136 1,346,746 9,058,975 4,958,846 1,103,138 0 927,830 264,944 111,957,877 175,710,019 256,741,535 152,531,385 134,744,101 Exp Summaries - Mid -Year 4 1/30/2014 City of Tustin FY 13 -14 Mid -Year Budget Expenditure Summary Expenditure Summary 10111 11112 12113 13114 13114 Actual Actual Actual Amended Projected City Council Personnel Operations Capital City Clerk Personnel Property Tax in Lieu of VLF Capital In Lieu -Prop Tax City Attorney Personnel Operations Capital Citv Manaaer's Office City Manager Personnel Operations Capital 141,212 123,650 67,827 23,800 23,768 22,903 12,564 17,254 37,500 36,100 0 0 0 0 0 164,116 136,213 85,081 61,300 59,868 291,232 298,072 249,653 334,200 276,171 110,978 75,340 89,222 110,798 105,998 0 0 0 0 20,000 402,210 373,412 338,876 444,998 402,169 0 0 0 0 0 528,769 684,272 538,702 550,000 551,000 0 0 0 0 0 528,769 684,272 538,702 550,000 551,000 903,130 704,416 621,461 597,500 544,971 48,660 59,444 62,886 54,600 61,800 0 0 0 0 0 City Manager's Office Personnel 951,791 763,859 684,347 652,100 606,771 Economic Development Division 48,660 59,444 62,886 54,600 156,520 Personnel 0 0 0 0 348,414 Operations 0 0 0 0 94,720 Capital 0 0 0 0 0 0 0 0 0 443,134 City Manager's Office Personnel 903,130 704,416 621,461 597,500 893,386 Operations 48,660 59,444 62,886 54,600 156,520 Capital 0 0 0 0 0 City Manager's Office Total 951,791 763,859 684,347 652,100 1,049,906 Finance Personnel 749,678 853,136 877,044 865,900 850,109 Operations 233,284 195,772 174,196 238,947 239,177 Capital 0 0 0 1,000 1,000 982,962 1,048,908 1,051,240 1,105,847 1,090,286 Exp Summaries - Mid -Year 5 1/30/2014 City of Tustin FY 13 -14 Mid -Year Budget Expenditure Summary Expenditure Summary 10111 11112 12113 13114 13114 103,181 Actual Actual Actual Amended Projected Human Resources 0 0 1,160,610 1,154,087 1,182,321 Personnel 537,563 573,448 467,723 456,600 396,996 Operations 218,227 184,183 181,803 214,200 218,856 Capital 0 0 0 0 0 Communitv Development Planning Personnel Operations Capital Building Personnel Operations Capital Code Enforcement Personnel Operations Capital Community Development 755,790 757,631 649,527 670,800 615,852 1,055,364 1,050,906 1,074,357 1,027,100 1,071,892 105,246 103,181 100,013 222,350 223,350 0 0 7,951 0 0 1,160,610 1,154,087 1,182,321 1,249,450 1,295,242 761,716 783,362 533,464 598,700 613,480 395,854 572,918 711,056 696,300 867,860 0 0 0 0 0 1,157,570 1,356,280 1,244,521 1,295,000 1,481,340 74,207 87,850 89,060 84,500 86,633 0 28,620 3,414 20,000 19,190 0 0 0 0 0 74,207 116,470 92,474 104,500 105,823 Personnel 1,891,287 1,922,118 1,696,882 1,710,300 1,772,004 Operations 501,100 704,719 814,483 938,650 1,110,400 Capital 0 0 7,951 0 0 Comm. Development Total 2,392,387 2,626,837 2,519,316 2,648,950 2,882,404 Successor Agency / RDA Personnel 0 0 0 0 0 Operations 0 7,905,485 34,826 21,600 37,200 Capital 0 0 0 0 0 Successor Agency / RDA Total 0 7,905,485 34,826 21,600 37,200 Public Works Administration Personnel Operations Capital 517,143 530,338 302,711 449,000 373,818 450,564 762,876 472,109 503,660 503,885 0 0 0 2,500 2,500 967,707 1,293,214 774,820 955,160 880,203 Exp Summaries - Mid -Year 6 1/30/2014 City of Tustin FY 13 -14 Mid -Year Budget Expenditure Summary Expenditure Summary 10111 11112 12113 13114 13114 Streets Actual Actual Actual Amended Projected Engineering 606,248 627,036 513,063 541,574 532,866 Personnel 1,429,122 1,457,677 988,255 774,650 780,613 Operations 336,483 388,502 138,286 203,000 203,000 Capital 0 0 0 0 0 Landscape Personnel 1,765,605 1,846,179 1,126,541 977,650 983,613 Streets 1,306,752 1,338,901 1,420,575 1,506,900 1,534,400 Personnel 606,248 627,036 513,063 541,574 532,866 Operations 184,293 225,178 162,882 167,300 171,659 Capital 10,767 10,195 0 0 0 Personnel 801,308 862,409 675,945 708,874 704,525 Landscape Personnel 1,345,958 1,391,327 1,143,104 1,281,600 1,213,204 Operations 1,306,752 1,338,901 1,420,575 1,506,900 1,534,400 Capital 52,221 21,436 0 0 0 0 2,704,930 2,751,664 2,563,679 2,788,500 2,747,604 Water Quality 8,246 2,566 41,253 4,000 5,560 Personnel 91,950 107,882 106,198 106,700 111,235 Operations 402,987 368,094 261,955 361,000 361,000 Capital 0 0 0 0 0 Fleet Maintenance Personnel Operations Capital Building Facilities Personnel Operations Capital Emergency Services Personnel Operations Capital Public Works 494,937 475,977 368,153 467,700 472,235 571,863 532,353 358,321 415,000 421,447 542,317 656,284 512,307 612,000 602,284 0 0 0 0 0 1,114,180 1,188,637 870,628 1,027,000 1,023,731 261,187 262,917 186,070 306,000 285,558 1,027,869 898,844 925,525 947,900 946,700 0 0 0 0 0 1,289,056 1,161,761 1,111,595 1,253,900 1,232,258 0 0 0 0 0 8,246 2,566 41,253 4,000 5,560 0 0 0 0 0 8,246 2,566 41,253 4,000 5,560 Personnel 4,823,470 4,909,531 3,597,721 3,874,524 3,718,741 Operations 4,259,511 4,641,245 3,934,892 4,305,760 4,328,488 Capital 62,988 31,630 0 2,500 2,500 Public Works Total 9,145,969 9,582,407 7,532,613 8,182,784 8,049,729 Exp Summaries - Mid -Year 7 1/30/2014 City of Tustin FY 13 -14 Mid -Year Budget Expenditure Summary Expenditure Summary 10111 11112 12113 13114 13114 363,138 Actual Actual Actual Amended Projected 0 0 0 5,472,801 5,317,783 4,077,415 3,756,000 3,693,964 Police Administration Personnel 900,786 947,820 889,912 871,500 833,974 Operations 811,359 1,324,331 836,099 874,000 897,900 Capital 0 0 0 0 0 North Area Division Personnel Operations Capital South Area Division Personnel Operations Capital Special Operations Division Personnel Operations Capital Professional Standards Division Personnel Operations Capital Field Support Services Personnel Operations Capital Operations Support Services Personnel Operations Capital Police Personnel Operations Capital Police Total 1,712,145 2,272,151 1,726,012 1,745,500 1,731,874 5,412,068 4,519,111 5,397,034 6,323,900 5,658,555 151,595 182,646 190,014 440,200 440,200 0 0 0 0 0 5,563,663 4,701,757 5,587,048 6,764,100 6,098,755 4,550,135 5,174,159 5,302,664 5,357,500 5,415,681 81,661 109,538 115,516 136,900 136,900 0 0 0 0 0 4,631,796 5,283,698 5,418,181 5,494,400 5,552,581 5,129,079 4,954,644 3,746,239 3,579,100 3,511,633 343,723 363,138 331,176 176,900 182,331 0 0 0 0 0 5,472,801 5,317,783 4,077,415 3,756,000 3,693,964 1,153,298 1,164,954 1,029,453 1,118,800 1,407,169 55,686 55,392 53,327 113,650 113,650 0 0 0 0 0 1,208,984 1,220,346 1,082,780 1,232,450 1,520,819 2,660,222 2,438,778 2,037,412 2,427,200 2,398,882 601,645 505,658 488,384 470,570 470,570 0 0 0 0 0 3,261,867 2,944,436 2,525,796 2,897,770 2,869,452 0 800,027 1,184,255 1,228,500 1,297,898 0 137,007 162,072 224,000 271,226 0 0 0 0 0 0 937,034 1,346,327 1,452,500 1,569,124 19,805,588 19,999,493 19,586,970 20,906,500 20,523,794 2,045,669 2,677,711 2,176,589 2,436,220 2,512,777 0 0 0 0 0 21,851,257 22,677,205 21,763,559 23,342,720 23,036,571 Exp Summaries - Mid -Year 8 1/30/2014 City of Tustin FY 13 -14 Mid -Year Budget Expenditure Summary Expenditure Summary 10111 11112 12113 13114 13114 Actual Actual Actual Amended Projected Fire Service Contract Personnel 0 0 0 0 0 Operations 5,559,636 5,906,111 6,084,047 6,181,900 6,181,900 Capital 0 0 0 0 0 Fire Service Contract Total 5,559,636 5,906,111 6,084,047 6,181,900 6,181,900 Parks & Recreations Administration Personnel 341,531 386,965 390,159 407,600 419,075 Operations 153,991 168,824 131,359 153,300 158,700 Capital 500 900 366 800 800 494,050 496,022 556,690 521,885 561,700 578,575 Sports Personnel 562,157 559,610 535,991 606,950 613,098 Operations 303,828 295,953 295,547 298,035 297,985 Capital 1,017 2,161 1,688 8,500 8,500 867,002 857,724 833,225 913,485 919,583 Classes /Cultural Services Personnel 185,533 187,872 156,645 139,000 150,834 Operations 326,646 373,004 323,374 341,050 341,050 Capital 11,136 10,235 17,564 14,000 14,000 523,315 571,110 497,583 494,050 505,884 Senior Citizens Personnel 243,589 266,206 270,208 335,755 344,469 Operations 82,995 95,617 89,204 97,700 98,100 Capital 0 0 0 0 0 326,584 361,823 359,411 433,455 442,569 Support Services Personnel 285,115 295,145 241,547 237,125 241,493 Operations 8,420 9,263 5,919 6,900 6,950 Capital 2,583 2,536 1,403 1,800 1,800 296,118 306,943 248,869 245,825 250,243 Tustin Youth Center Personnel 227,112 267,495 252,829 300,210 304,183 Operations 31,993 39,999 27,706 29,600 29,600 Capital 500 1,627 989 1,300 1,300 259,606 309,122 281,524 331,110 335,083 Parks & Rec Personnel 1,845,037 1,963,293 1,847,378 2,026,640 2,073,152 Operations 907,874 982,661 873,110 926,585 932,385 Capital 15,735 17,459 22,010 26,400 26,400 Parks & Rec Total 2,768,646 2,963,412 2,742,497 2,979,625 3,031,937 Exp Summaries - Mid -Year 9 1/30/2014 City of Tustin FY 13 -14 Mid -Year Budget Expenditure Summary Expenditure Summary 10111 Actual 11112 Actual 12113 Actual 13114 Amended 13114 Projected Non - Departmental 31,238,152 31,637,552 29,372,210 31,328,964 30,929,322 Personnel 249,953 290,396 359,551 533,000 401,200 Operations 2,330,372 3,765,511 146,069,621 715,926 755,352 Capital 354 158 12,336 0 83 2,580,679 4,056,065 146,441,507 1,248,926 1,156,635 General Fund Total Personnel 31,238,152 31,637,552 29,372,210 31,328,964 30,929,322 Operations 16,766,984 27,795,017 161,051,630 16,732,686 17,166,153 Capital 79,078 49,248 42,296 29,900 49,983 100 General Fund Total 48,084,214 59,481,817 190,466,137 48,091,550 48,145,458 Projected General Fund Expenditures Non - Departmental, Other, $1,156,635 , 3% Successor Agency / RDA, $37,200 , <10/ Parks and Recreation, $3,031,937, 6% Fire Services $6,181,900, 1. City Clerk, $402,169, 1 %, City Council, $59,868, <1% City Attorney, City Manager, $551,000, 1% $1,049,906, 2% Finance, $1,090,286, 2% Human Resources, tr. 15,852 , 10/_ Community Development, 2,882,404 , 6% Police Services, $23,036,571, 48% Public Works, B4O49,729, 17% Exp Summaries - Mid -Year 10 1/30/2014 City of Tustin FY 13 -14 Mid -Year Budget Expenditure Summary Expenditure Summary 10111 11112 12113 13114 13114 CDBG Capital Personnel Actual Actual Actual Amended Projected Oblg Reimb Frm Successor Agncy 22,284 15,410 7,609 0 0 Personnel 0 0 811,647 0 0 Operations 0 6,461,987 2,461,655 950,000 950,000 Capital 0 0 0 0 0 186 Oblg Reimb Frm Successor Agni 0 6,461,987 3,273,302 950,000 950,000 Operations 123,432 99,206 114,282 64,800 74,800 Backbone Fee Fund 269,178 883,548 138,572 647,356 251,022 Personnel 0 0 0 0 0 Operations 0 0 618 107,625 7,000 Capital 0 0 169 15,699,473 12,356,349 187 Backbone Fee Fund Total 0 0 787 15,807,098 12,363,349 Land Held for Resale Personnel 0 0 0 0 0 Operations 0 0 (21,256,467) 2,257,625 2,164,000 Capital 0 0 0 10,783,000 11,900,000 189 Land Held for Resale Total 0 0 (21,256,467) 13,040,625 14,064,000 CIP, CIP Personnel 0 0 0 0 0 Operations 531,055 577,515 5,410,667 0 0 Capital 2,580,684 3,813,589 9,692,501 15,578,887 10,913,373 200 CIP Total 3,111,739 4,391,104 15,103,168 15,578,887 10,913,373 CDBG Admin Personnel 175,480 175,174 149,257 154,500 160,183 Operations 101,147 83,796 106,674 64,800 74,800 Capital 0 0 0 0 0 276,627 258,970 255,930 219,300 234,983 CDBG Capital Personnel 0 0 0 0 0 Operations 22,284 15,410 7,609 0 0 Capital 269,178 883,548 138,572 647,356 251,022 291,462 898,958 146,181 647,356 251,022 CDBG Total Personnel 175,480 175,174 149,257 154,500 160,183 Operations 123,432 99,206 114,282 64,800 74,800 Capital 269,178 883,548 138,572 647,356 251,022 120 CDBG Total 568,089 1,157,928 402,111 866,656 486,005 Exp Summaries - Mid -Year 11 1/30/2014 City of Tustin FY 13 -14 Mid -Year Budget Expenditure Summary Expenditure Summary 10111 Actual 11112 Actual 12113 Actual 13114 Amended 13114 Projected Gas Tax, Non -Dept 16,653 29,579 394,427 0 0 Personnel 0 0 0 0 0 Operations 249,195 74,935 1,744 0 2,000 Capital 0 0 0 0 0 Personnel 249,195 74,935 1,744 0 2,000 Gas Tax, CIP 16,653 29,579 394,427 0 0 Personnel 0 64 176,539 193,500 184,277 Operations 43 0 804,856 1,211,900 1,248,098 Capital 2,963,107 528,564 29,684 780,700 714,540 2,963,150 528,628 1,011,078 2,186,100 2,146,915 Gas Tax Total Personnel 0 64 176,539 193,500 184,277 Operations 249,238 74,935 806,600 1,211,900 1,250,098 Capital 2,963,107 528,564 29,684 780,700 714,540 130 Gas Tax Total 3,212,345 603,563 1,012,823 2,186,100 2,148,915 Park Dev Personnel 0 0 0 0 0 Operations 16,653 29,579 394,427 0 0 Capital 451,331 146,297 202,382 388,500 490,398 11 -801 467,984 175,876 596,809 388,500 490,398 Park, CIP Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 0 0 0 0 0 0 0 0 0 0 Park Dev, CIP Personnel 0 0 0 0 0 Operations 16,653 29,579 394,427 0 0 Capital 451,331 146,297 202,382 388,500 490,398 131 Park Dev Total 467,984 175,876 596,809 388,500 490,398 Legacy Park, CIP Personnel 0 0 0 0 0 Operations 0 2,049 2,022 0 2,022 Capital 0 0 0 0 0 0 2,049 2,022 0 2,022 Exp Summaries - Mid -Year 12 1/30/2014 City of Tustin FY 13 -14 Mid -Year Budget Expenditure Summary Expenditure Summary 10111 11112 12113 13114 13114 SCAQMD, Non - Departmental Personnel Operations Capital 133 SCAQMD Total Asset Forfeit, Non -Dept. Personnel Operations Capital 134 Asset Forfeit Total Suppl Law Enforcement, CIP Personnel Operations Capital 136 Suppl Law Total Measure M - Non -Dept Personnel Operations Capital Measure M - Capital Personnel Operations Capital Measure M Personnel Operations Capital 138 Measure M Total 0 Actual Actual Actual Amended Projected Park Dev Tustin Legacy, CIP 0 2,802 68,550 Personnel 0 0 0 0 0 Operations 0 2,049 2,022 0 2,022 Capital 0 0 0 0 0 132 Park Dev Tustin Legacy Total 0 2,049 2,022 0 2,022 SCAQMD, Non - Departmental Personnel Operations Capital 133 SCAQMD Total Asset Forfeit, Non -Dept. Personnel Operations Capital 134 Asset Forfeit Total Suppl Law Enforcement, CIP Personnel Operations Capital 136 Suppl Law Total Measure M - Non -Dept Personnel Operations Capital Measure M - Capital Personnel Operations Capital Measure M Personnel Operations Capital 138 Measure M Total 0 0 0 0 0 0 2,802 68,550 202,000 140,000 169,000 0 0 0 0 169,000 2,802 68,550 202,000 140,000 0 0 0 0 0 63,372 56,644 109,304 187,000 252,000 0 0 0 0 0 63,372 56,644 109,304 187,000 252,000 97,621 129,585 96,432 97,800 100,353 25 6,223 0 0 0 23,701 7,969 15,098 52,400 49,000 121,346 143,777 111,530 150,200 149,353 0 0 0 0 0 210,874 65,610 37,945 0 0 0 0 0 0 0 210,874 65,610 37,945 0 0 0 0 0 0 0 76,051 131,360 217,676 0 0 215,995 386,754 91,803 938,510 657,245 292,046 518,114 309,479 938,510 657,245 0 0 0 0 0 286,925 196,970 255,621 0 0 215,995 386,754 91,803 938,510 657,245 502,920 583,723 347,424 938,510 657,245 Exp Summaries - Mid -Year 13 1/30/2014 City of Tustin FY 13 -14 Mid -Year Budget Expenditure Summary Expenditure Summary 10111 11112 12113 13114 13114 Actual Actual Actual Amended Projected Measure M2 - Non -Dept Personnel 0 0 0 0 0 Operations 0 204 186,229 39,000 39,000 Capital 0 0 0 0 0 0 204 186,229 39,000 39,000 Measure M2 - Capital Personnel 0 0 0 0 0 Operations 0 11,938 25,009 0 0 Capital 0 131,022 4,463,692 8,427,397 1,813,241 0 142,960 4,488,701 8,427,397 1,813,241 Measure M2 Personnel Operations Capital 139 Measure M2 Total Tustin LLD, Special District Personnel Operations Capital 141 Tustin LLD Total Tustin SL Personnel Operations Capital 142 Tustin SL Total Workers Comp, Self Insurance Personnel Operations Capital 181 Workers Comp Total Liability, Self Insurance Personnel Operations Capital 182 Liability Total 0 0 0 0 0 0 12,142 211,238 39,000 39,000 0 131,022 4,463,692 8,427,397 1,813,241 0 143,164 4,674,930 8,466,397 1,852,241 0 0 0 0 0 658,864 645,193 786,566 726,700 726,700 0 0 0 0 0 658,864 645,193 786,566 726,700 726,700 0 0 0 0 0 559,086 545,730 546,086 565,300 565,000 3,400 172 344 5,000 5,000 562,486 545,902 546,430 570,300 570,000 119,408 102,947 30,043 47,100 49,446 3,040,793 (35,859) 1,404,968 724,725 722,354 0 0 0 0 0 3,160,201 67,088 1,435,011 771,825 771,800 87,458 70,128 12,885 68,100 66,400 887,420 647,443 601,563 749,300 740,862 0 0 0 0 0 974,878 717,571 614,448 817,400 807,262 Exp Summaries - Mid -Year 14 1/30/2014 City of Tustin FY 13 -14 Mid -Year Budget Expenditure Summary Expenditure Summary 10111 11112 12113 13114 13114 Unemployment, Self Insurance Personnel Operations Capital 183 Unemployment Actual Actual Actual Amended Projected 0 0 0 0 0 43,751 24,543 26,082 75,000 74,960 0 0 0 0 0 43,751 24,543 26,082 75,000 74,960 Equipment Replacement, Non -DE 425,498 427,835 728,100 736,709 Operations 2,666,726 Personnel 0 0 0 0 0 Operations 55,590 207,755 5,939 0 23,326 Capital 510,739 356,137 629,139 2,815,200 3,465,200 184 Equip. Replacement Total 566,329 563,893 635,078 2,815,200 3,488,526 Information Technology Personnel 529,357 554,215 353,402 283,580 280,355 Operations 415,954 412,709 507,303 908,300 908,300 Capital 200,390 258,919 240,342 385,000 385,000 185 Info. Technology Total 1,145,701 1,225,843 1,101,047 1,576,880 1,573,655 Water, Service Billing Personnel 450,492 425,498 427,835 728,100 736,709 Operations 2,666,726 3,533,833 2,659,176 3,005,400 3,006,300 Capital 12,231 21,555 44,435 52,000 52,000 3,129,448 3,980,887 3,131,445 3,785,500 3,795,009 Water, Administration Personnel 437,314 520,768 433,958 546,200 522,297 Operations 1,422,982 1,070,355 1,397,011 2,274,268 2,538,541 Capital 23,663 0 0 0 0 1,883,959 1,591,123 1,830,968 2,820,468 3,060,838 Water, Distribution Personnel 1,207,492 1,064,110 1,004,273 1,328,300 1,332,291 Operations 546,037 105,791 111,365 177,000 175,945 Capital (21) 0 0 0 0 1,753,508 1,169,900 1,115,637 1,505,300 1,508,236 Main Street Facilities Personnel 156,807 155,296 169,121 37,200 67,257 Operations 76,258 71,994 1,397,574 466,800 337,032 Capital 0 0 0 0 0 233,065 227,290 1,566,695 504,000 404,289 Exp Summaries - Mid -Year 15 1/30/2014 City of Tustin FY 13 -14 Mid -Year Budget Expenditure Summary Expenditure Summary 10111 11112 12113 13114 13114 2,305,946 Actual Actual Actual Amended Projected 17th Street Desalter 0 0 1,501,345 2,324,288 3,012,857 Personnel 147,529 166,149 226,448 145,200 150,853 Operations 1,116,021 589,268 186,992 707,400 272,215 Capital 0 0 0 0 0 1,263,550 755,417 413,440 852,600 423,068 Imported Water Personnel 19,570 18,342 18,059 45,700 44,121 Operations 1,481,775 2,305,946 2,994,798 2,272,490 3,057,812 Capital 0 0 0 0 0 1,501,345 2,324,288 3,012,857 2,318,190 3,101,933 Water Production Personnel 132,217 129,186 114,834 140,100 124,882 Operations 2,672,293 2,770,732 1,782,984 3,402,900 3,272,155 Capital 0 0 0 0 0 2,804,510 2,899,918 1,897,818 3,543,000 3,397,037 Water Utility Fund Total Personnel 2,551,420 2,479,348 2,394,526 2,970,800 2,978,410 Operations 9,982,092 10,447,919 10,529,899 12,306,258 12,660,000 Capital 35,873 21,555 44,435 52,000 52,000 300 Water Utility Fund Total 12,569,385 12,948,822 12,968,860 15,329,058 15,690,410 Water Capital Fund Personnel 0 0 0 0 0 Operations 0 491,669 595,930 450,000 448,400 Capital 35,067 130 0 0 0 301 Water Capital Fund Total 35,067 491,799 595,930 450,000 448,400 Assess. District 95 -1 Personnel Operations Capital 430 Assess. District 95 -1 Total Assess. District 95 -1, Non Dept Personnel Operations Capital 430 Assess. District 95 -1 Total 0 0 0 0 0 85,693 0 0 0 0 0 0 0 0 0 85,693 0 0 0 0 0 0 0 0 0 8,293,749 19,993,815 0 0 0 0 0 0 0 0 8,293,749 19,993,815 0 0 0 Exp Summaries - Mid -Year 16 1/30/2014 City of Tustin FY 13 -14 Mid -Year Budget Expenditure Summary Expenditure Summary 10111 11112 12113 13114 13114 Assess. District 95 -1 Debt Svs Personnel Operations Capital 432 District 95 -1 Debt Svs Total CFD 04 -1 Personnel Operations Capital 433 CFD 04 -1 Total CFD 06 -1 Construction Personnel Operations Capital 434 CFD 06 -1 Construction Total CFD 06 -1 Debt Svs Personnel Operations Capital 435 CFD 06 -1 Debt Svs Total CFD 07 -1 Debt Svs Personnel Operations Capital 436 CFD 07 -1 Debt Svs Total CFD 07 -1 Construction Personnel Operations Capital 437 CFD 07 -1 Construction Total 0 0 0 0 0 8,786,450 24,448,640 0 0 0 0 0 0 0 0 8,786,450 24,448,640 0 0 0 0 Actual Actual Actual Amended Projected Assess. District 95 -1 Construction 11,835,652 1,346,750 1,346,746 0 0 Personnel 0 0 0 0 0 Operations 52,405 75,334 244,562 153,301 153,301 Capital 47,545 1,159,350 137,238 108,900 134,835 431 District 95 -1 Const. Total 99,950 1,234,684 381,800 262,201 288,136 Assess. District 95 -1 Debt Svs Personnel Operations Capital 432 District 95 -1 Debt Svs Total CFD 04 -1 Personnel Operations Capital 433 CFD 04 -1 Total CFD 06 -1 Construction Personnel Operations Capital 434 CFD 06 -1 Construction Total CFD 06 -1 Debt Svs Personnel Operations Capital 435 CFD 06 -1 Debt Svs Total CFD 07 -1 Debt Svs Personnel Operations Capital 436 CFD 07 -1 Debt Svs Total CFD 07 -1 Construction Personnel Operations Capital 437 CFD 07 -1 Construction Total 0 0 0 0 0 8,786,450 24,448,640 0 0 0 0 0 0 0 0 8,786,450 24,448,640 0 0 0 0 0 0 0 0 1,331,391 1,315,801 11,835,652 1,346,750 1,346,746 0 0 1,651,041 0 0 1,331,391 1,315,801 13,486,693 1,346,750 1,346,746 0 287 80,511 0 0 819,446 1,153,130 474,993 0 0 178,323 11,697,624 10,220,802 14,766,315 9,058,975 997,769 12,851,042 10,776,306 14,766,315 9,058,975 0 0 0 0 0 5,704,431 5,078,734 5,696,102 4,958,846 4,951,749 0 0 0 0 0 5,704,431 5,078,734 5,696,102 4,958,846 4,951,749 0 0 0 0 0 1,032,939 1,072,843 1,436,181 866,838 1,103,138 0 0 0 0 0 1,032,939 1,072,843 1,436,181 866,838 1,103,138 0 0 0 0 0 7,291 8,791 3,481 0 0 139,505 0 0 0 0 146,796 8,791 3,481 0 0 Exp Summaries - Mid -Year 17 1/30/2014 City of Tustin FY 13 -14 Mid -Year Budget Expenditure Summary Expenditure Summary 10111 11112 12113 13114 13114 0 60,081 Actual Actual Actual Amended Projected CFD 06 -1 Annex Construction 110,500 94,715 Capital 0 0 0 Personnel 0 0 0 0 0 Operations 145,013 0 0 0 214,679 Capital 0 0 343,603 294,000 713,151 438 CFD 06 -1 Annex Const. Total 145,013 0 343,603 294,000 927,830 Tustin Housing Authority Personnel 0 60,081 0 155,300 170,229 Operations 0 9,850,324 32,557 110,500 94,715 Capital 0 0 0 0 0 575 Tustin Housing Authority Total 0 9,910,405 32,557 265,800 264,944 Exp Summaries - Mid -Year 18 1/30/2014 IL ` H � 0 3 ~ � J w � 0 r ' L a O N d U m M } N O M -0 Q V E w O QN Q U -0 Q O N � O U `o Q O O O Q M Q O N N d' Z U Q � Q X W M 5 [p V W O O O O O ° O O O CEO N iIJ V N V M c0 M O c0 iIJ O O iIJ V O O V O N O c0 O c0 V M V N M N (V I� (V O coo coo v v W V V O O O O O O O O O iIJ c0 c0 iIJ V V O N O c c0 c O c0 V M V N M c\ N N N O � N N V V 0 0 o o U o U 00 O O O O O O O O O O O O O O d d 0 0 0 0 0 M 0 O O O O O O O O O O O O d N Q O iIJ iIJ iIJ U � � CO CO O N N CEO M CEO O M N N O � � c0 c0 iIJ iIJ O O O O � � c0 O c0 N O N iIJ I� iIJ O O iIJ iIJ � c0 V V N O O O O O N iIJ iIJ iIJ iIJ O CO CO V V c0 c0 iIJ iIJ V V W W M M V V v v V CO CO CO CO CO I� CO iIJ iIJ N N I� � O O O O O O M N I� � N CO � iIJ CO c0 iIJ V c0 O V iIJ O iIJ O iIJ I� O iIJ N O O O O O O O O O CEO CEO V V V V V coo coo v v O O O O O O O O O O O O O O CO C CO c c0 c c0 M M M M C CO N N Q O Q O 0 0 o o U o U O O d d 0 0 0 0 0 0 0 O O O O O C CO c c0 O O N N N V V V CO C CO N N N N CO C CO c c0 c c0 M M M M C CO O M O O W V rn O � 0 w O E O t6 0 U N N d O N 'O O �' N N U O N N 0 N N m N -O '-' U Y U Y N D O N U CO U N CO Q J 0 '0 J (f) ` O D E N ZIo o E p G L C 1. 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