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
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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
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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
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