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HomeMy WebLinkAbout12 FY 2014-2015 MID-YEAR BUDGET UPDATEV b AGENDA REPORT pro '4 vs �� MEETING DATE: TO: FROM: SUBJECT: SUMMARY: FEBRUARY 3, 2015 JEFFREY C. PARKER, CITY MANAGER Agenda Item 12 Reviewed: City Manager Finance Director PAMELA ARENDS -KING, FINANCE DIRECTOR / CITY TREASURER FISCAL YEAR 2014 -2015 MID -YEAR BUDGET REVIEW The following is staffs review of the City's first seven (7) months of operations under the adopted /amended FY 2014 -15 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: Approve a supplemental appropriation of $140,000 from the unappropriated reserves of the General Fund expenditures associated with interim hanger and facilities improvements to support on -going access and licensing activities; 2. Approve a supplemental appropriation of $10,176 from the unappropriated reserves of the Measure M Fund for expenditures associated with Enderle Center Drive and Vandenberg Lane Intersection capital project; 3. Approve a supplemental appropriation of $91,901 from the unappropriated reserves of the Liability Fund for increased legal fees associated with liability claims; 4. Approve a supplemental appropriation of $190,000 from the unappropriated reserves of the Information Technology Internal Service Fund for a GIS consultant to aid with the planning and implementation of a new GIS system; 5. Approve a supplemental appropriation of $150,400 from the unappropriated reserves of the Assessment District 95 -1 Construction Fund for expenditures associated with the Tustin Ranch irrigation system upgrades and the transfer of funds to the Lighting and Landscape District Fund for maintenance costs; and Fiscal Year 2014 -2015 Mid -Year Budget Review February 3, 2015 Page 2 6. Approve a supplemental appropriation of $98,402 from the unappropriated reserves of the Community Facilities District 06 -1 Annexation Fund for various capital improvement projects. 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 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 $133,560,096, which is $13,687,198 less than the amended Fiscal Year 2014 -15 budget of $147,247,294. The overall reductions in expenditures are due to a combination of operational savings and capital expenditures that were budgeted in FY 2014 -15, which will be carried -over to the FY 2015 -17 2 -Year Budget. The FY 2014 -15 Amended Budget reflects any supplemental appropriations approved by the City Council through January 20, 2015 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, 2014. 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 2014 -15 General Fund Projections The projected General Fund Revenues for FY 2014 -15 are $51,104,244. This is an increase of $425,844 from the adopted budget of $50,678,400. Increases in revenues were due to increased property tax collections, increased transient occupancy tax, and increased rental income. Some of these increased revenues were offset by declining revenues in other categories. Additionally, staff is anticipating a decline in Building Permit and Plan check revenues due to the timing of developments. However, there Fiscal Year 2014 -2015 Mid -Year Budget Review February 3, 2015 Page 3 may not be a corresponding reduction in building and plan check activities due to a difference between when the fees are assessed and when the work is performed. The City's two largest on -going revenue sources are sales and property taxes. The gross property tax income is projected to be $8,647,700. This amount is $336,174 more than actual FY 2013 -14 property tax revenues. Property tax collection for next fiscal year is anticipated to remain relatively flat. Gross sales tax income for FY 2014- 15 is projected to be $21,868,200, which is a decrease of $452,200 from the adopted budget due to lower gas prices and sales in autos and consumer goods. It is anticipated that there will be modest growth in sales tax revenues for next fiscal year. Additionally, it is anticipated that the State will be winding down the Triple Flip in Fiscal Year 2015 -16. Staff will continue to monitor the process and provide updates as they are made available from the State. The projected General Fund Expenditures of $51,761,756 include all supplemental appropriations approved by the City Council through January 20, 2015. Total General Fund expenses are projected to be lower than the adopted budget due to salary savings, reduction in fuel costs, and operation costs, referenced on page 4 of the attached report. The supplemental appropriation of $140,000 is for expenditures associated with interim hanger and facilities improvements to support on -going access and licensing activities. These activities include addressing temporary parking, grading, interim utility connections, repairs to the hanger doors, lighting, and other maintenance activities. These costs are offset by leasing activities at the hanger. So far this fiscal year, the leasing activities have generated $140,000 in rental income. As such, the repairs and improvements will enable staff to continue or enhance future licensing activities at the site. The FY 2014 -15 budget included a planned use of reserves of $835,200 (expenditures exceeding revenues). The increase in property tax collections, transient occupancy tax, and rental income increase the projected year -end operating revenues to $50,175,244 (excludes one -time transfers) which reduced the planned use of reserves by $177,688 to $657,512. The June 30, 2015 General Fund Fund Balance is estimated to be $17,555,067. This amount represents 34% of General Fund operating expenditures, which meets the City Council's Reserve Policy of a minimum General Fund Balance reserve of 20 %. The recommended action includes a supplemental appropriation of $190,000 from the Information Technology Internal Service Fund to hire a consultant to assist staff in planning and implementation of replacing the City's existing GIS system. A new GIS system will be critical in ensuring the new software implementations (for example, new building and permit software, financial software implementations, etc.) can be utilized to their fullest extent. This will be a citywide effort involving every department as the residents and businesses will benefit from greater technological offerings from the City. Fiscal Year 2014 -2015 Mid -Year Budget Review Page 4 February 3, 2015 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 $57M (includes supplemental appropriations recommended in this report). It is anticipated that $29.5M of the appropriated amount will be expensed on capital projects during FY 2014 -15. 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 $54.9M on capital projects. Capital projects for current and future fiscal years include the Tustin Legacy Park, Tustin Legacy Linear Park, Bio- filtration retrofits, Armstrong Avenue extension, Warner Avenue extension, and others as outlined in the City's Seven -Year Capital Improvement Plan (CIP). The projected year -end fund balance for the Capital Projects Fund (Fund 200) is $4,894,567. 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). 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 has received the "Finding of Completion" and as of January 1, 2015 is able to use the remaining proceeds towards various capital improvement projects at Tustin Legacy. Community Development Block Grants (CDBG) The projected CDBG revenues for FY 2014 -15 are $862,967. The actual revenues for FY 2013 -14 were $533,129. 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 Fiscal Year 2014 -2015 Mid -Year Budget Review Page 5 February 3, 2015 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 are projected to be $7,260,051. 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, and Warner Avenue extension. Park Development Fund The Park Development Fund Balance at year end is projected to be $948,000. 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. Tustin Community Redevelopment Agency (TCRDA) / 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 Recognized Obligation Payments Schedule (ROPS) that has been approved by the California Department of Finance (DoF). Each ROPS is approved by the Successor Agency, Oversight Board, and DoF every six (6) months. The January through June 2015 ROPS has enforceable obligations of $1,706,349, including Administrative Cost Allocation. It is anticipated that ROPS 15 -16 A (July through Dec, 2015) will be on the Successor Agency agenda for February 17, 2015. Water Enterprise The Water Enterprise Fund is projected to have operating revenues of $19,003,200, which is $1,393,430 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 $17,199,264. The Enterprise is projected to add $1,803,936 to the fund balance, which will be used for operating reserves, meeting debt service requirements, and funding future capital replacements. Fiscal Year 2014 -2015 Mid -Year Budget Review February 3, 2015 Page 6 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) and Tustin Avenue Well project (CIP No. 60146) are currently underway with planning and design work. It's anticipated that a majority of the work on these projects will occur in the next 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 $1,567,583. The recommended action includes a supplemental appropriation for 91,901 for legal expenditures associated with various liability claims. ECONOMIC / OTHER CONSIDERATIONS Orange County Assessor'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 2015 -17 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 Sean Tram Finance Director / City Treasurer Administrative Services Manager Attachments: Mid -Year Budget Review CITY OF TUSTIN MID-YEAR BUDGET REVIEW FISCAL YEAR 2014 -15 TUSTIN HISTORY BUILDING OUR FUTURE HONORING OUR PAST IFT w FEBRUARY 3, 2015 PREPARED BY THE FINANCE DEPARTMENT CITY OF TUSTIN CITY COUNCIL Chuck Puckett, Mayor John Nielsen, Mayor Pro Tem Allan Bernstein, Councilmember Rebecca "Beckie" Gomez, Councilmember Al Murray, Councilmember Pamela Arends -King, City Treasurer David Kendig, City Attorney MANAGEMENT STAFF Jeffrey C. Parker, City Manager Elizabeth A. Binsack, Director of Community Development Charles F. Celano, 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 Derick Yasuda, Director of Human Resources TABLE OF CONTENTS Fund Balance Projections Revenue Summaries Expenditure Summaries: Department Expenses: City Council, City Clerk, and City Attorney City Manager, Finance Human Resources, Community Development Public Works Pohce/Fire Parks & Recreation Non - Departmental Page 1 rOw 0 5 5 6 6 -7 8 -9 9 10 Other Funds: Obligation Reimbursement from Succ. Agency 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 and Landscape District 14 Street Lighting 14 Workers' Comp 14 Liability 14 Unemployment 15 Equipment Replacement 15 Information Technology 15 Water Enterprise 15 -16 Assessment District / CFD 16 -18 Tustin Housing Authority 18 CIP Summary by Project 19 -29 City of Tustin FY 2014 -15 Mid -Year Budget Year End Projected Fund Balance for ALL FUNDS Fund Description Audited Ending 1 Beginning Balance 06130113 13/14 Actual One -Time Transfer In / Cash 13/14 Actual Revenues 13/14 Actual Expenditures 13/14 Actual One -Time Transfer Out Ending Balance 06130114 14/15 Projected One -Time Transfer In / Cash 14/15 Projected Revenues 14/15 Projected Expenditures 14/15 Projected One -Time Transfer Out Projected Ending Balance 06130115 100 General Fund $13,169,960 $1,802,221 $49,932,542 46,102,309 589,835 $18,212,579 $929,000 $50,175,244 50,761,756 1,000,000 $17,555,067 101 General Fund - Emergency Fund 0 0 0 0 0 0 1,000,000 0 0 0 1,000,000 186 Oblg Reimb Frm Successor Agncy 936,676 0 10,564 _ 0 1,884,478 0 8,000 0 0 1,892,478 187 Backbone Fee Fund 19,615,343 0 58,707 18,321,741 0 1,352,309 0 8,501,000 1,750,000 0 8,103,309 189 Land Held for Resale 36,459,951 0 352,341 29,276,870 1,300,000 6,235,423 0 48,967,221 10,828,849 6,140,000 38,233,795 200 Capital Projects Fund -CIP 9,613,818 0 4,684,828 8,805,110 0 5,493,536 0 2,563,000 3,161,969 0 4,894,567 120 CDBG 23,333 509,796 533,129 0 (2,441) 0 862,967 860,526 0 0 129 Cable PEG Fees Fund 0 0 66,265 0 0 66,265 0 100,000 0 0 166,265 130 Gas Tax 4,698,051 0 2,463,784 1,826,329 0 5,335,506 0 1,782,025 2,208,220 0 4,909,311 131 Park Development 3,173,776 0 188,863 275,864 23,333 3,063,442 0 155,700 948,000 0 2,271,142 132 Park Development Tustin Legacy 4,986,428 0 28,268 4,009 0 5,010,687 0 22,000 0 0 5,032,687 133 SCAQMD 162,328 21,348 96,778 210,499 0 69,955 0 82,400 100,000 0 52,355 134 Asset Forfeiture 412,786 0 202,279 243,083 0 371,982 0 152,000 245,000 0 278,982 136 Supplemental Law Enforcement 28,438 0 146,628 104,574 0 70,492 0 123,400 98,500 0 95,392 138 Measure M 1,400,792 0 7,121 712,082 12,073 683,758 0 3,000 16,176 0 670,582 139 Measure M2 1,234,406 0 2,450,310 2,571,287 81,138 1,032,290 0 8,977,988 7,204,875 39,000 2,766,403 141 Tustin LLD (59,762) 153,301 535,689 746,490 0 (117,262) 276,962 576,000 735,700 0 0 142 Tustin SL 1,791,885 0 854,307 1,362,728 0 1,283,464 0 709,600 935,958 0 1,057,106 181 Workers Compensation 2,545,578 0 636,343 722,187 120,000 2,339,733 0 689,700 851,200 695,600 1,482,633 182 Liability 1,067,184 120,000 2,404 969,357 0 220,231 685,600 34,600 890,301 0 50,130 183 Unemployment 95,113 0 470 35,763 0 59,820 10,000 0 35,000 0 34,820 184 Equipment Replacement Fund 4,143,791 800,000 952,360 1,481,040 0 4,415,111 925,000 929,800 3,787,793 0 2,482,118 185 Information Technology 438,250 0 1,240,008 1,172,438 0 505,820 0 1,657,200 1,733,065 0 429,955 300 Water Enterprise 8,084,576 2,495 17,607,275 15,508,211 0 10,186,135 0 19,003,200 16,774,264 425,000 11,990,070 301 Water Capital Fund 3,006,355 0 1,546,473 585,476 0 3,967,351 0 1,615,000 455,000 0 5,127,351 431 Assessment Dist. 95 -1 Construction 3,909,511 0 (545) 104,455 153,301 3,651,209 0 7,400 65,138 276,962 3,316,509 433 CFD 04 -1 566,935 28,319 1,267,202 839,217 696 1,022,543 0 1,384,000 1,345,319 0 1,061,225 434 CFD 06 -1 Construction 18,973,387 251,795 2,076 10,296,107 993,613 7,937,537 0 1,000 7,920,926 0 17,611 435 CFD 06 -1 Debt Service 9,260,081 0 5,363,759 5,395,790 7,097 9,220,953 0 5,348,500 5,340,913 0 9,228,541 436 CFD 07 -1 Debt Service 1,892,348 2,688 1,124,319 1,110,390 279 1,908,686 0 1,109,700 1,122,725 0 1,895,661 437 CFD 07 -1 Construction 0 301 0 0 21 279 0 0 0 0 279 438 CFD 06 -1 Annex Construction 1,319,879 292,760 137 732,592 214,679 665,504 0 100 392,402 0 273,202 570 Successor Agency (Trust Fund) 0 0 0 0 0 0 5,000,000 1,548,597 3,855,260 250,000 2,443,337 575 Tustin Housing Authority 1,243,649 0 28,021 240,171 0 1,031,498 0 7,400 308,700 0 730,198 TOTAL ALL FUNDS $154,169,072 $3,498,562 $92,359,371 $149,352,062 $3,496,066 $97,178,877 $8,826,562 $157,097,742 $124,733,534 $8,826,562 $129,543,085 Fund Balance - Mid -Year FY 2015 1 112912015 1:11 PM City of Tustin FY 14 -15 Mid -Year Budget Revenue Summary - All Funds TOTAL 134,211,580 286,608,635 95,857,933 165,517,588 165,924,304 (406,716) Rev Summaries - MidYear FY 2015 2 1/29/2015 11/12 12/13 13/14 14/15 14/15 Under Budget Actual Actual Actual Budget Projected (Over Budget) 100 General Fund 51,698,861 51,129,372 51,734,763 50,678,400 51,104,244 (425,844) 101 Emergency Fund 0 0 0 1,000,000 1,000,000 0 186 Oblg Reimb Frm Successor Agncy 8,558,775 2,113,189 10,564 0 8,000 (8,000) 187 Backbone Fee Fund 0 19,616,130 58,707 8,500,000 8,501,000 (1,000) 189 Land Held for Resale 0 144,183,899 352,341 56,000,000 48,967,221 7,032,779 200 Capital Projects Fund -CIP 1,642,632 15,747,280 4,684,828 1,964,700 2,563,000 (598,300) 120 CDBG 1,179,370 397,911 533,129 1,156,600 862,967 293,633 129 Cable PEG Fees 0 0 66,265 0 100,000 (100,000) 130 Gas Tax 2,034,018 1,743,684 2,463,784 2,014,100 1,782,025 232,075 131 Park Development 135,312 162,549 188,863 166,500 155,700 10,800 132 Park Development Tustin Legacy 18,772 10,635 28,268 30,000 22,000 8,000 133 SCAQMD 95,803 47,245 118,127 82,100 82,400 (300) 134 Asset Forfeiture 179,915 178,926 202,279 151,000 152,000 (1,000) 136 Supplemental Law Enforcement 134,266 102,780 146,628 123,100 123,400 (300) 138 Measure M 192,672 3,131 7,121 2,000 3,000 (1,000) 139 Measure M2 1,500,434 4,473,201 2,450,310 8,967,988 8,977,988 (10,000) 141 Tustin LLD 648,595 723,402 688,990 732,700 852,962 (120,262) 142 Tustin SL 695,363 944,672 854,307 708,000 709,600 (1,600) 181 Workers Compensation 1,264,999 676,150 636,343 682,200 689,700 (7,500) 182 Liability 1,677,034 722,169 122,404 685,600 720,200 (34,600) 183 Unemployment 0 150 470 10,000 10,000 0 184 Equipment Replacement Fund 1,382,325 971,812 1,752,360 1,799,200 1,854,800 (55,600) 185 Information Technology 1,623,692 1,125,446 1,240,008 1,567,000 1,657,200 (90,200) 300 Water Enterprise 13,880,500 15,475,341 17,609,770 18,991,800 19,003,200 (11,400) 301 Water Capital Fund 1,378,685 1,494,939 1,546,473 1,606,500 1,615,000 (8,500) 430 Assessment Dist. 95 -1 12,245,859 0 0 0 0 0 431 Assessment Dist. 95 -1 Construction 332,241 44,595 (545) 1,600 7,400 (5,800) 432 Assessment Dist. 95 -2 Debt Service 21,555,489 0 0 0 0 0 433 CFD 04 -1 1,430,606 10,954,108 1,295,522 1,434,000 1,384,000 50,000 434 CFD 06 -1 Construction 3,482 5,737,118 253,871 3,000 1,000 2,000 435 CFD 06 -1 Debt Service 6,332,116 5,561,875 5,363,759 5,349,600 5,348,500 1,100 436 CFD 07 -1 Debt Service 1,430,985 1,122,708 1,127,007 1,109,800 1,109,700 100 437 CFD 07 -1 Construction 2 132 301 0 0 0 438 CFD 06 -1 Annex Construction 146 214,821 292,897 100 100 0 570 Successor Agency (Trust Fund) 0 0 0 0 6,548,597 (6,548,597) 575 Tustin Housing Authority 958,629 929,262 28,021 0 7,400 (7,400) 700 Gen'I Fixed Assets Account Group 0 0 0 0 0 0 TOTAL 134,211,580 286,608,635 95,857,933 165,517,588 165,924,304 (406,716) Rev Summaries - MidYear FY 2015 2 1/29/2015 City of Tustin FY 14 -15 Mid -Year Budget Revenue Summary - All Funds General Fund Total 51,698,861 51,129,372 51,734,763 50,678,400 51,104,244 (425,844) Rev Summaries - MidlYear FY 2015 3 1/29/2015 11/12 Actual 12/13 Actual 13/14 Actual 14/15 Budget 14/15 Projected Under Budget (Over Budget) 100 General Fund Property Tax in Lieu of VLF 5,795,603 5,912,403 6,117,809 5,940,000 6,250,000 (310,000) Property Taxes 7,814,429 8,177,456 8,311,526 8,443,700 8,647,700 (204,000) Residual Property Taxes 0 1,890,121 995,274 1,500,000 1,500,000 0 In Lieu -Prop Tax 12,940 17,771 18,127 12,700 12,700 0 AB 1290 Pass Thru 70,391 71,518 77,227 75,000 75,000 0 Special Tax B 2,379,574 2,570,192 2,620,058 2,250,000 2,250,000 0 Franchise Fees 1,740,526 1,788,688 1,797,936 1,765,000 1,670,000 95,000 Sales Tax Backfill 4,930,880 5,021,322 5,910,416 5,528,000 5,345,000 183,000 Sales and Use Tax 14,735,797 16,255,670 16,065,151 16,792,400 16,523,200 269,200 Sales Tax - Public Safety - Prop 172 265,187 298,413 312,465 284,200 300,000 (15,800) Transient Occupancy Tax 137,131 137,064 616,897 630,000 830,000 (200,000) Business License Fees 44,800 377,498 393,241 400,000 400,000 0 Real Property Transfer Tax 320,738 366,790 302,916 250,000 300,000 (50,000) New Construction Tax 43,832 33,346 297,948 294,100 294,100 0 Planning Plan Check Fees 86,217 154,691 198,936 157,300 126,000 31,300 Building Permits & Plan Checks 566,930 938,364 1,395,180 998,500 680,000 318,500 Fees and Other Permits 245,560 236,143 259,004 290,700 301,000 (10,300) Fines and Forfeitures 875,068 678,428 631,339 726,000 626,000 100,000 Interest Income 51,625 20,336 161,924 103,000 115,000 (12,000) Use of property 359,257 415,935 595,987 762,000 1,046,500 (284,500) POST Reimbursement 26,608 53,612 26,422 35,000 35,000 0 Revenue from Other Agencies 420 35,105 5,104 20,000 6,000 14,000 State Grants 21,846 106,833 36,615 0 24,255 (24,255) Federal Grants 23,050 51,431 40,224 0 66,771 (66,771) Sports Fees 334,899 312,360 308,787 306,000 315,500 (9,500) Class Fees 288,535 265,486 308,667 290,000 300,000 (10,000) Other Recreation Fees 172,259 177,328 194,275 181,500 194,000 (12,500) Transfer In 6,672,306 2,675,593 1,802,221 929,000 929,000 0 Reimbursement from Other Funds 2,855,360 1,200,000 1,200,000 1,300,000 1,300,000 0 All Other Sources 827,094 889,477 733,088 414,300 641,518 (227,218) General Fund Total 51,698,861 51,129,372 51,734,763 50,678,400 51,104,244 (425,844) Rev Summaries - MidlYear FY 2015 3 1/29/2015 City of Tustin FY 14 -15 Mid -Year Budget Expenditure Summary Expenditure Summary 11112 12113 13114 14/15 14/15 Under Budget Actual Actual Actual Budget Projected (Over Budget) 100 General Fund City Council 136,213 85,081 47,985 47,400 47,400 0 City Clerk 373,412 338,876 359,776 460,400 437,864 22,536 City Attorney 684,272 538,702 475,086 550,000 550,000 0 City Manager 763,859 684,347 1,272,627 1,602,750 1,648,315 (45,565) Finance 1,048,908 1,051,240 1,080,104 1,120,600 1,116,400 4,200 Human Resources 757,631 649,527 551,769 720,700 727,000 (6,300) Community Development 2,626,837 2,519,316 2,671,861 3,038,700 3,043,300 (4,600) Public Works 9,595,182 7,532,613 7,705,945 9,648,262 9,504,567 143,695 Police Services 22,677,215 21,763,559 22,134,424 23,141,600 22,936,638 204,962 Fire Services 5,906,111 6,084,047 6,277,854 6,565,200 6,565,200 0 Parks and Recreation 2,970,855 2,742,497 2,881,055 3,103,600 3,122,472 (18,872) Successor Agency / RDA 7,905,485 34,826 (472,599) 0 0 0 Non - Departmental, Other 4,056,065 146,441,507 1,706,258 2,062,600 2,062,600 0 100 General Fund 59,502,045 190,466,137 46,692,144 52,061,812 51,761,756 300,056 186 Oblg Reimb Frm Successor Agm 6,461,987 3,273,302 (937,239) 0 0 0 187 Backbone Fee Fund 0 787 18,321,741 1,750,000 1,750,000 0 189 Land Held for Resale 0 (20,968,042) 30,576,870 21,494,878 16,968,849 4,526,029 200 Capital Projects Fund -CIP 4,391,104 15,103,168 8,805,110 5,131,116 3,161,969 1,969,147 120 CDBG 1,157,928 402,111 533,129 1,156,600 860,526 296,074 130 Gas Tax 603,563 1,012,823 1,826,329 2,907,639 2,208,220 699,420 131 Park Development 177,398 598,192 299,197 973,500 948,000 25,500 132 Park Develop. Tustin Legacy 2,049 2,022 4,009 154,980 0 154,980 133 SCAQMD 2,802 68,550 210,499 100,000 100,000 0 134 Asset Forfeiture 56,644 109,304 243,083 320,000 245,000 75,000 136 Supplemntal Law Enforcement 143,777 111,530 104,574 98,500 98,500 0 138 Measure M 583,723 347,424 724,155 6,000 16,176 (10,176) 139 Measure M2 143,164 4,674,930 2,652,425 12,039,541 7,243,875 4,795,666 141 Tustin LLD 645,193 786,566 746,490 735,700 735,700 0 142 Tustin SL 545,902 546,430 1,362,728 1,419,500 935,958 483,542 181 Workers Compensation 67,088 1,435,011 842,187 1,594,900 1,546,800 48,100 182 Liability 717,571 614,448 969,357 798,400 890,301 (91,901) 183 Unemployment 24,601 26,130 35,763 75,000 35,000 40,000 184 Equipment Replacement Fund 563,893 635,078 1,481,040 3,787,793 3,787,793 0 185 Information Technology 1,225,843 1,101,047 1,172,438 1,543,065 1,733,065 (190,000) 300 Water Enterprise 12,948,822 12,968,860 36,323,263 17,280,326 17,199,264 81,061 301 Water Capital Fund 493,994 599,149 585,476 485,000 455,000 30,000 430 Assess Dist. 95 -1 19,993,815 0 0 0 0 0 431 Assess Dist. 95 -1 Construction 1,234,684 381,800 257,756 191,700 342,100 (150,400) 432 Assess Dist. 95 -2 Debt Service 24,448,640 0 0 0 0 0 433 CFD 04 -1 1,315,801 13,486,693 839,913 1,345,319 1,345,319 0 434 CFD 06 -1 Construction 12,851,042 10,776,306 11,289,721 12,671,987 7,920,926 4,751,061 435 CFD 06 -1 Debt Service 5,087,159 5,713,432 5,402,886 5,340,913 5,340,913 0 436 CFD 07 -1 Debt Service 1,072,843 1,436,181 1,110,669 1,122,725 1,122,725 0 437 CFD 07 -1 Construction 8,791 3,481 21 0 0 0 438 CFD 06 -1 Annex Construction 0 343,603 947,272 294,000 392,402 (98,402) 570 Successor Agency (Trust Fund) 0 0 0 0 4,105,260 (4,105,260) 575 Tustin Housing Authority 9,910,405 32,557 240,171 366,400 308,700 57,700 700 Gen'I Fixed Assets Account Grol 9,327,749 10,652,527 10,415,491 0 0 0 TOTAL 175,710,019 256,741,535 184,078,671 147,247,294 133,560,096 13,687,198 Exp Summaries - MidYear FY 2015 4 1/29/2015 City of Tustin FY 14 -15 Mid -Year Budget Expenditure Summary Expenditure Summary 11112 Actual 12113 Actual 13114 Actual 14115 Budget 14115 Projected Under Budget (Over Budget) City Council 59,444 62,886 65,171 87,500 87,500 0 Personnel 123,650 67,827 22,359 9,900 9,900 0 Operations 12,564 17,254 25,626 37,500 37,500 0 Capital 0 0 0 0 0 0 Personnel 136,213 85,081 47,985 47,400 47,400 0 City Clerk 0 0 70,246 561,350 606,750 (45,400) Personnel 298,072 249,653 253,235 308,500 309,046 (546) Operations 75,340 89,222 86,614 141,400 118,318 23,082 Capital 0 0 19,927 10,500 10,500 0 Personnel 373,412 338,876 359,776 460,400 437,864 22,536 City Attorney 59,444 62,886 135,416 648,850 694,250 (45,400) Personnel 0 0 0 0 0 0 Operations 684,272 538,702 475,086 550,000 550,000 0 Capital 0 0 0 0 0 0 Finance 684,272 538,702 475,086 550,000 550,000 0 City Manager's Office City Manager Personnel 704,416 621,461 793,037 601,200 601,200 0 Operations 59,444 62,886 65,171 87,500 87,500 0 Capital 0 0 0 0 0 0 763,859 684,347 858,208 688,700 688,700 0 Economic Development Division Personnel 0 0 344,173 352,700 352,865 (165) Operations 0 0 70,246 561,350 606,750 (45,400) Capital 0 0 0 0 0 0 0 0 414,419 914,050 959,615 (45,565) City Manager's Office Personnel 704,416 621,461 1,137,210 953,900 954,065 (165) Operations 59,444 62,886 135,416 648,850 694,250 (45,400) Capital 0 0 0 0 0 0 City Manager's Office Total 763,859 684,347 1,272,627 1,602,750 1,648,315 (45,565) Finance Personnel 853,136 877,044 884,415 850,300 846,100 4,200 Operations 195,772 174,196 195,689 269,300 269,300 0 Capital 0 0 0 1,000 1,000 0 1,048,908 1,051,240 1,080,104 1,120,600 1,116,400 4,200 Exp Summaries - MidYear FY 2015 5 1/29/2015 City of Tustin FY 14 -15 Mid -Year Budget Expenditure Summary Expenditure Summary 11112 Actual 12113 Actual 13114 Actual 14/15 Budget 14/15 Projected Under Budget (Over Budget) Human Resources 268,700 268,700 0 Capital 0 7,951 0 68,000 Personnel 573,448 467,723 401,715 450,800 453,100 (2,300) Operations 184,183 181,803 150,055 269,900 269,900 0 Capital 0 0 0 0 4,000 (4,000) 757,631 649,527 551,769 720,700 727,000 (6,300) Community Development Planning Personnel 1,050,906 1,074,357 1,209,005 1,062,900 1,062,900 0 Operations 103,181 100,013 77,607 268,700 268,700 0 Capital 0 7,951 0 68,000 68,000 0 1,154,087 1,182,321 1,286,612 1,399,600 1,399,600 0 Building Personnel 783,362 533,464 384,429 530,900 530,900 0 Operations 572,918 711,056 911,707 913,100 913,600 (500) Capital 0 0 0 0 0 0 1,356,280 1,244,521 1,296,137 1,444,000 1,444,500 (500) Code Enforcement Personnel 87,850 89,060 85,928 91,100 91,100 0 Operations 28,620 3,414 3,184 104,000 108,100 (4,100) Capital 0 0 0 0 0 0 116,470 92,474 89,112 195,100 199,200 (4,100) Community Development Personnel 1,922,118 1,696,882 1,679,362 1,684,900 1,684,900 0 Operations 704,719 814,483 992,499 1,285,800 1,290,400 (4,600) Capital 0 7,951 0 68,000 68,000 0 Comm. Development Total 2,626,837 2,519,316 2,671,861 3,038,700 3,043,300 (4,600) Successor Agency / RDA Personnel 0 0 0 0 0 0 Operations 7,905,485 34,826 (472,599) 0 0 0 Capital 0 0 0 0 0 0 Successor Agency / RDA Total 7,905,485 34,826 (472,599) 0 0 0 Public Works Administration Personnel 530,338 302,711 434,562 377,700 484,102 (106,402) Operations 762,876 472,109 474,842 511,180 534,088 (22,907) Capital 0 0 3,819 800 800 0 1,293,214 774,820 913,223 889,680 1,018,990 (129,310) Exp Summaries - MidYear FY 2015 6 1/29/2015 City of Tustin FY 14 -15 Mid -Year Budget Expenditure Summary Expenditure Summary 11112 12113 13114 14115 14115 Under Budget Operations Actual Actual Actual Budget Projected (Over Budget) Engineering 10,195 0 0 1,200,000 1,200,000 0 Personnel 1,457,677 988,255 694,330 779,900 740,665 39,235 Operations 388,502 138,286 103,451 257,589 153,000 104,589 Capital 0 0 0 0 0 0 Operations 1,846,179 1,126,541 797,781 1,037,489 893,665 143,824 Streets Personnel 627,036 513,063 647,400 533,200 695,921 (162,721) Operations 225,178 162,882 131,869 171,300 171,300 0 Capital 10,195 0 0 1,200,000 1,200,000 0 Operations 862,409 675,945 779,269 1,904,500 2,067,221 (162,721) Landscape 31,630 0 3,819 1,200,800 1,200,800 0 Personnel 1,391,327 1,143,104 1,111,242 1,333,900 1,208,865 125,035 Operations 1,338,901 1,420,575 1,675,295 1,594,657 1,618,656 (23,999) Capital 21,436 0 0 0 0 0 2,751,664 2,563,679 2,786,537 2,928,557 2,827,521 101,036 Water Quality Personnel 107,882 106,198 110,891 108,900 109,769 (869) Operations 368,094 261,955 217,314 370,500 370,500 0 Capital 0 0 0 0 0 0 475,977 368,153 328,204 479,400 480,269 (869) Fleet Maintenance Personnel 532,353 358,321 404,068 447,000 421,382 25,618 Operations 656,284 512,307 550,126 599,936 499,936 100,000 Capital 0 0 0 0 0 0 1,188,637 870,628 954,194 1,046,936 921,318 125,618 Building Facilities Personnel 262,917 186,070 179,211 322,800 195,184 127,616 Operations 898,844 925,525 966,056 1,038,900 1,100,400 (61,500) Capital 0 0 0 0 0 0 1,161,761 1,111,595 1,145,268 1,361,700 1,295,584 66,116 Emergency Services Personnel 0 0 0 0 0 0 Operations 2,566 41,253 1,469 0 0 0 Capital 0 0 0 0 0 0 Exp Summaries - MidYear FY 2015 7 1/29/2015 2,566 41,253 1,469 0 0 0 Public Works Personnel 4,909,531 3,597,721 3,581,704 3,903,400 3,855,887 47,513 Operations 4,641,245 3,934,892 4,120,423 4,544,062 4,447,880 96,182 Capital 31,630 0 3,819 1,200,800 1,200,800 0 Public Works Total 9,582,407 7,532,613 7,705,945 9,648,262 9,504,567 143,695 Exp Summaries - MidYear FY 2015 7 1/29/2015 City of Tustin FY 14 -15 Mid -Year Budget Expenditure Summary Expenditure Summary 11112 Actual 12113 Actual 13114 Actual 14115 Budget 14115 Projected Under Budget (Over Budget) Police 141,591 179,900 179,900 0 Capital 0 0 Administration 0 0 0 5,317,783 4,077,415 3,376,271 Personnel 947,820 889,912 836,184 838,900 829,500 9,400 Operations 1,324,331 836,099 899,569 1,026,700 1,026,700 0 Capital 0 0 0 0 0 0 Operations 2,272,151 1,726,012 1,735,753 1,865,600 1,856,200 9,400 North Area Division 0 0 0 0 0 0 Personnel 4,519,111 5,397,034 5,756,783 5,581,300 5,481,800 99,500 Operations 182,646 190,014 432,625 431,700 431,700 0 Capital 0 0 0 0 0 0 Operations 4,701,757 5,587,048 6,189,408 6,013,000 5,913,500 99,500 South Area Division 0 0 0 0 0 0 Personnel 5,174,159 5,302,664 5,163,527 5,318,300 5,251,919 66,381 Operations 109,538 115,516 138,259 140,700 140,700 0 Capital 0 0 0 0 0 0 Operations 5,283,698 5,418,181 5,301,786 5,459,000 5,392,619 66,381 Special Operations Division Personnel 4,954,644 3,746,239 3,234,680 3,781,500 3,695,000 86,500 Operations 363,138 331,176 141,591 179,900 179,900 0 Capital 0 0 0 0 0 0 5,317,783 4,077,415 3,376,271 3,961,400 3,874,900 86,500 Professional Standards Division Personnel 1,164,954 1,029,453 1,399,567 1,512,500 1,532,300 (19,800) Operations 55,392 53,327 73,772 138,500 138,500 0 Capital 0 0 0 0 0 0 1,220,346 1,082,780 1,473,339 1,651,000 1,670,800 (19,800) Field Support Services Personnel 2,438,778 2,037,412 2,052,489 2,391,700 2,406,300 (14,600) Operations 505,658 488,384 435,904 311,600 329,019 (17,419) Capital 0 0 0 0 0 0 2,944,436 2,525,796 2,488,394 2,703,300 2,735,319 (32,019) Operations Support Services Personnel 800,027 1,184,255 1,241,372 1,229,400 1,234,400 (5,000) Operations 137,007 162,072 328,102 258,900 258,900 0 Capital 0 0 0 0 0 0 937,034 1,346,327 1,569,474 1,488,300 1,493,300 (5,000) Police Personnel 19,999,493 19,586,970 19,684,602 20,653,600 20,431,219 222,381 Operations 2,677,711 2,176,589 2,449,821 2,488,000 2,505,419 (17,419) Capital 0 0 0 0 0 0 Police Total 22,677,205 21,763,559 22,134,424 23,141,600 22,936,638 204,962 Exp Summaries - MidYear FY 2015 8 1/29/2015 City of Tustin FY 14 -15 Mid -Year Budget Expenditure Summary Expenditure Summary 11112 Actual 12113 Actual 13114 Actual 14115 Budget 14115 Projected Under Budget (Over Budget) Fire Service Contract 168,824 131,359 149,156 189,700 188,500 1,200 Personnel 0 0 0 0 0 0 Operations 5,906,111 6,084,047 6,277,854 6,565,200 6,565,200 0 Capital 0 0 0 0 0 0 Fire Service Contract Total 5,906,111 6,084,047 6,277,854 6,565,200 6,565,200 0 Parks & Recreations Administration Personnel 386,965 390,159 416,810 413,700 416,700 (3,000) Operations 168,824 131,359 149,156 189,700 188,500 1,200 Capital 900 366 719 800 800 0 518,800 556,690 521,885 566,684 604,200 606,000 (1,800) Sports Exp Summaries - MidYear FY 2015 Personnel 559,610 535,991 567,984 622,900 622,900 0 Operations 295,953 295,547 310,558 302,400 302,587 (187) Capital 2,161 1,688 6,078 8,500 8,500 0 857,724 833,225 884,620 933,800 933,987 (187) Classes /Cultural Services Personnel 187,872 156,645 140,428 162,300 162,300 0 Operations 373,004 323,374 327,559 342,500 358,700 (16,200) Capital 10,235 17,564 11,015 14,000 14,000 0 571,110 497,583 479,003 518,800 535,000 (16,200) Senior Citizens Personnel 266,206 270,208 306,088 345,000 345,600 (600) Operations 95,617 89,204 96,815 103,100 103,185 (85) Capital 0 0 0 0 0 0 361,823 359,411 402,903 448,100 448,785 (685) Support Services Personnel 295,145 241,547 229,840 245,300 245,300 0 Operations 9,263 5,919 7,236 6,900 6,900 0 Capital 2,536 1,403 2,007 1,800 1,800 0 306,943 248,869 239,083 254,000 254,000 0 Tustin Youth Center Personnel 267,495 252,829 280,114 310,900 310,900 0 Operations 39,999 27,706 27,570 32,500 32,500 0 Capital 1,627 989 1,077 1,300 1,300 0 309,122 281,524 308,761 344,700 344,700 0 Parks & Rec Personnel 1,963,293 1,847,378 1,941,264 2,100,100 2,103,700 (3,600) Operations 982,661 873,110 918,895 977,100 992,372 (15,272) Capital 17,459 22,010 20,896 26,400 26,400 0 Parks & Rec Total 2,963,412 2,742,497 2,881,055 3,103,600 3,122,472 (18,872) Exp Summaries - MidYear FY 2015 9 1/29/2015 City of Tustin FY 14 -15 Mid -Year Budget Expenditure Summary Expenditure Summary 11112 12113 13114 14115 14115 Under Budget Actual Actual Actual Budget Projected (Over Budget) Non - Departmental Personnel 290,396 359,551 402,276 403,000 403,000 0 Operations 3,765,511 146,069,621 1,303,844 1,659,600 1,659,600 0 Capital 158 12,336 138 0 0 0 4,056,065 146,441,507 1,706,258 2,062,600 2,062,600 0 General Fund Total Personnel 31,637,552 29,372,210 29,988,142 31,318,400 31,050,917 267,483 Operations 27,795,017 161,051,630 16,659,223 19,436,712 19,400,139 36,573 Capital 49,248 42,296 44,779 1,306,700 1,310,700 (4,000) 100 General Fund Total 59,481,817 190,466,137 46,692,144 52,061,812 51,761,756 300,056 Projected General Fund Expenditures City Council City Attorney City Manager Non - Departmental, <1% 3% Other 1% 4% City Clerk Human Resources Successor Agency 2% ° / RDA 1 ° Finance <1% 2% Parks and Recreation Community 6% Development 6% Fire Services 40 13% Public Works 18% Police Services 44% Exp Summaries - MidYear FY 2015 10 1/29/2015 City of Tustin FY 14 -15 Mid -Year Budget Expenditure Summary Expenditure Summary 11112 12113 13114 14115 14115 Under Budget Actual Actual Actual Budget Projected (Over Budget) Oblg Reimb Frm Successor Agncy 0 0 0 Personnel 0 811,647 0 0 0 0 Operations 6,461,987 2,461,655 (937,239) 0 0 0 Capital 0 0 0 0 0 0 186 Oblg Reimb Frm Successor Agm 6,461,987 3,273,302 (937,239) 0 0 0 Backbone Fee Fund 0 0 0 0 0 0 Personnel 0 0 0 0 0 0 Operations 0 618 54,694 0 0 0 Capital 0 169 18,267,047 1,750,000 1,750,000 0 187 Backbone Fee Fund Total 0 787 18,321,741 1,750,000 1,750,000 0 Personnel 175,174 149,257 152,016 214,400 214,400 Land Held for Resale Operations 99,206 114,282 80,377 64,800 0 Personnel 0 0 0 0 0 0 Operations 0 (21,256,467) 1,926,104 9,747,832 9,884,239 (136,407) Capital 0 0 28,538,488 7,398,267 2,339,831 5,058,436 189 Land Held for Resale Total 0 (21,256,467) 30,464,592 17,146,099 12,224,070 4,922,029 CIP, CIP Personnel 0 0 0 0 0 0 Operations 577,515 5,410,667 40,609 0 0 0 Capital 3,813,589 9,692,501 8,764,500 5,131,116 3,161,969 1,969,147 200 CIP Total 4,391,104 15,103,168 8,805,110 5,131,116 3,161,969 1,969,147 CDBG Admin Personnel 175,174 149,257 152,016 214,400 214,400 0 Operations 83,796 106,674 80,377 64,800 0 64,800 Capital 0 0 0 0 0 0 258,970 255,930 232,394 279,200 214,400 64,800 CDBG Capital Personnel 0 0 0 0 0 0 Operations 15,410 7,609 0 0 0 0 Capital 883,548 138,572 34,470 802,400 646,126 156,274 898,958 146,181 34,470 802,400 646,126 156,274 CDBG Total Personnel 175,174 149,257 152,016 214,400 214,400 0 Operations 99,206 114,282 80,377 64,800 0 64,800 Capital 883,548 138,572 34,470 802,400 646,126 156,274 120 CDBG Total 1,157,928 402,111 266,864 1,081,600 860,526 221,074 Exp Summaries - MidYear FY 2015 11 1/29/2015 City of Tustin FY 14 -15 Mid -Year Budget Expenditure Summary Expenditure Summary 11112 12113 13114 14115 14115 Under Budget Actual Actual Actual Budget Projected (Over Budget) Gas Tax, Non -Dept 0 0 0 0 0 2,049 2,022 Personnel 0 0 0 0 0 0 Operations 74,935 1,744 3,994 0 0 0 Capital 0 0 0 0 0 0 74,935 1,744 3,994 0 0 0 Gas Tax, CIP 0 0 0 0 0 0 Personnel 64 176,539 124,801 196,500 125,118 71,382 Operations 0 804,856 1,159,428 1,155,202 1,368,102 (212,900) Capital 528,564 29,684 538,106 1,555,938 715,000 840,938 528,628 1,011,078 1,822,335 2,907,639 2,208,220 699,420 Gas Tax Total Personnel 64 176,539 124,801 196,500 125,118 71,382 Operations 74,935 806,600 1,163,422 1,155,202 1,368,102 (212,900) Capital 528,564 29,684 538,106 1,555,938 715,000 840,938 130 Gas Tax Total 603,563 1,012,823 1,826,329 2,907,639 2,208,220 699,420 Park Dev 0 0 0 0 0 2,049 2,022 Personnel 0 0 0 0 0 0 Operations 29,579 394,427 147,709 0 0 0 Capital 146,297 202,382 125,645 973,500 948,000 25,500 175,876 596,809 273,355 973,500 948,000 25,500 Personnel 0 0 0 0 0 0 Operations 29,579 394,427 147,709 0 0 0 Capital 146,297 202,382 125,645 973,500 948,000 25,500 131 Park Dev Total 175,876 596,809 273,355 973,500 948,000 25,500 Legacy Park, CIP Personnel Operations Capital 0 0 0 0 0 0 2,049 2,022 4,009 0 0 0 0 0 0 154,980 0 154,980 2,049 2,022 4,009 154,980 0 154,980 Exp Summaries - MidYear FY 2015 12 1/29/2015 City of Tustin FY 14 -15 Mid -Year Budget Expenditure Summary Expenditure Summary 11112 12113 13114 14115 14115 Under Budget Actual Actual Actual Budget Projected (Over Budget) Park Dev Tustin Legacy, CIP Personnel Operations Capital 132 Park Dev Tustin Legacy Total 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 0 0 0 0 0 0 2,049 2,022 4,009 0 0 0 0 0 0 154,980 0 154,980 2,049 2,022 4,009 154,980 0 154,980 0 0 0 0 0 0 2,802 68,550 62,724 100,000 100,000 0 0 0 147,775 0 0 0 2,802 68,550 210,499 100,000 100,000 0 0 0 0 0 0 0 56,644 109,304 243,083 320,000 245,000 75,000 0 0 0 0 0 0 56,644 109,304 243,083 320,000 245,000 75,000 129,585 96,432 98,164 98,500 98,500 0 6,223 0 0 0 0 0 7,969 15,098 6,397 0 0 0 143,777 111,530 104,562 98,500 98,500 0 Personnel 0 0 0 0 0 0 Operations 65,610 37,945 13,077 0 0 0 Capital 0 0 0 0 0 0 65,610 37,945 13,077 0 0 0 Measure M - Capital Personnel 0 0 0 0 0 0 Operations 131,360 217,676 41,797 0 0 0 Capital 386,754 91,803 669,281 6,000 16,176 (10,176) 518,114 309,479 711,078 6,000 16,176 (10,176) Measure M Personnel 0 0 0 0 0 0 Operations 196,970 255,621 54,874 0 0 0 Capital 386,754 91,803 669,281 6,000 16,176 (10,176) 138 Measure M Total 583,723 347,424 724,155 6,000 16,176 (10,176) Exp Summaries - MidYear FY 2015 13 1/29/2015 City of Tustin FY 14 -15 Mid -Year Budget Expenditure Summary Expenditure Summary 11112 Actual 12113 Actual 13114 Actual 14115 Budget 14115 Projected Under Budget (Over Budget) Measure M2 - Non -Dept 11,938 25,009 22,899 0 0 0 Personnel 0 0 0 0 0 0 Operations 204 186,229 81,138 39,000 39,000 0 Capital 0 0 0 0 0 0 Personnel 204 186,229 81,138 39,000 39,000 0 Measure M2 - Capital Personnel 0 0 0 0 0 0 Operations 11,938 25,009 22,899 0 0 0 Capital 131,022 4,463,692 2,548,388 12,000,541 7,204,875 4,795,666 Capital 142,960 4,488,701 2,571,287 12,000,541 7,204,875 4,795,666 Measure M2 545,902 546,430 1,361,229 1,419,500 935,958 483,542 Personnel 0 0 0 0 0 0 Operations 12,142 211,238 104,037 39,000 39,000 0 Capital 131,022 4,463,692 2,548,388 12,000,541 7,204,875 4,795,666 139 Measure M2 Total 143,164 4,674,930 2,652,425 12,039,541 7,243,875 4,795,666 0 0 5,268 0 0 0 Tustin LLD, Special District 67,088 1,435,011 842,187 1,594,900 1,546,800 48,100 Personnel 0 0 0 0 0 0 Operations 645,193 786,566 746,490 735,700 735,700 0 Capital 0 0 0 0 0 0 141 Tustin LLD Total 645,193 786,566 746,490 735,700 735,700 0 Tustin SL Personnel 0 0 0 0 0 0 Operations 545,730 546,086 563,602 594,500 594,500 0 Capital 172 344 797,627 825,000 341,458 483,542 142 Tustin SL Total 545,902 546,430 1,361,229 1,419,500 935,958 483,542 Exp Summaries - MidYear FY 2015 14 Workers Comp, Self Insurance Personnel 102,947 30,043 700 48,500 0 48,500 Operations (35,859) 1,404,968 836,219 1,546,400 1,546,800 (400) Capital 0 0 5,268 0 0 0 181 Workers Comp Total 67,088 1,435,011 842,187 1,594,900 1,546,800 48,100 Liability, Self Insurance Personnel 70,128 12,885 1,000 0 0 0 Operations 647,443 601,563 967,992 798,400 890,301 (91,901) Capital 0 0 0 0 0 0 182 Liability Total 717,571 614,448 968,992 798,400 890,301 (91,901) Exp Summaries - MidYear FY 2015 14 1/29/2015 City of Tustin FY 14 -15 Mid -Year Budget Expenditure Summary Expenditure Summary 11112 12113 13114 14115 14115 Under Budget Actual Actual Actual Budget Projected (Over Budget) Unemployment, Self Insurance 427,835 491,388 743,000 743,000 0 Operations 3,533,833 Personnel 0 0 0 0 0 0 Operations 24,543 26,082 35,697 75,000 35,000 40,000 Capital 0 0 0 0 0 0 183 Unemployment 24,543 26,082 35,697 75,000 35,000 40,000 Equipment Replacement, Non -De 427,835 491,388 743,000 743,000 0 Operations 3,533,833 Personnel 0 0 0 0 0 0 Operations 207,755 5,939 24,711 0 0 0 Capital 356,137 629,139 1,456,330 3,787,793 3,787,793 0 184 Equip. Replacement Total 563,893 635,078 1,481,040 3,787,793 3,787,793 0 Personnel 1,064,110 1,004,273 909,912 1,019,400 879,673 139,727 Information Technology 105,791 111,365 159,979 180,000 183,015 (3,015) Personnel 554,215 353,402 272,184 333,700 323,700 10,000 Operations 412,709 507,303 592,892 901,300 1,101,300 (200,000) Capital 258,919 240,342 307,322 308,065 308,065 0 185 Info. Technology Total 1,225,843 1,101,047 1,172,399 1,543,065 1,733,065 (190,000) Water, Service Billing Personnel 425,498 427,835 491,388 743,000 743,000 0 Operations 3,533,833 2,659,176 1,483,552 2,036,900 1,993,667 43,233 Capital 21,555 44,435 15,760 52,000 52,000 0 3,980,887 3,131,445 1,990,699 2,831,900 2,788,667 43,233 Water, Administration Personnel 520,768 433,958 470,396 659,900 475,065 184,835 Operations 1,070,355 1,397,011 1,980,619 2,723,092 2,730,442 (7,350) Capital 0 0 0 30,000 30,000 0 752,640 1,591,123 1,830,968 2,451,015 3,412,992 3,235,508 177,485 Water, Distribution Personnel 1,064,110 1,004,273 909,912 1,019,400 879,673 139,727 Operations 105,791 111,365 159,979 180,000 183,015 (3,015) Capital 0 0 0 0 0 0 1,169,900 1,115,637 1,069,891 1,199,400 1,062,688 136,712 Main Street Facilities Personnel 155,296 169,121 150,933 123,900 141,222 (17,322) Operations 71,994 1,397,574 317,766 628,740 635,040 (6,300) Capital 0 0 0 0 0 0 227,290 1,566,695 468,699 752,640 776,262 (23,622) Exp Summaries - MidYear FY 2015 15 1/29/2015 City of Tustin FY 14 -15 Mid -Year Budget Expenditure Summary Expenditure Summary 11112 12113 13114 14115 14115 Under Budget Exp Summaries - MidYear FY 2015 16 1/29/2015 Actual Actual Actual Budget Projected (Over Budget) 17th Street Desalter Personnel 166,149 226,448 267,360 151,600 280,863 (129,263) Operations 589,268 186,992 82,575 1,136,494 1,078,794 57,700 Capital 0 0 0 0 0 0 755,417 413,440 349,935 1,288,094 1,359,656 (71,563) Imported Water Personnel 18,342 18,059 40,398 41,800 57,248 (15,448) Operations 2,305,946 2,994,798 5,396,657 2,493,900 3,114,300 (620,400) Capital 0 0 0 0 0 0 2,324,288 3,012,857 5,437,056 2,535,700 3,171,548 (635,848) Water Production Personnel 129,186 114,834 77,776 207,400 99,386 108,014 Operations 2,770,732 1,782,984 2,201,706 3,752,200 3,405,550 346,650 Capital 0 0 0 0 0 0 2,899,918 1,897,818 2,279,482 3,959,600 3,504,936 454,664 Water Utility Fund Total Personnel 2,479,348 2,394,526 2,408,163 2,947,000 2,676,457 270,543 Operations 10,447,919 10,529,899 11,622,854 12,951,326 13,140,808 (189,482) Capital 21,555 44,435 15,760 82,000 82,000 0 300 Water Utility Fund Total 12,948,822 12,968,860 14,046,777 15,980,326 15,899,264 81,061 Water Capital Fund Personnel 0 0 0 0 0 0 Operations 491,669 595,930 581,526 485,000 455,000 30,000 Capital 130 0 0 0 0 0 301 Water Capital Fund Total 491,799 595,930 581,526 485,000 455,000 30,000 Assess. District 95 -1 Personnel 0 0 0 0 0 0 Operations 0 0 0 0 0 0 Capital 0 0 0 0 0 0 430 Assess. District 95 -1 Total 0 0 0 0 0 0 Assess. District 95 -1, Non Dept Personnel 0 0 0 0 0 0 Operations 19,993,815 0 0 0 0 0 Capital 0 0 0 0 0 0 430 Assess. District 95 -1 Total 19,993,815 0 0 0 0 0 Exp Summaries - MidYear FY 2015 16 1/29/2015 City of Tustin FY 14 -15 Mid -Year Budget Expenditure Summary Expenditure Summary 11112 12113 13114 14115 14115 Under Budget Actual Actual Actual Budget Projected (Over Budget) Assess. District 95 -1 Construction Personnel 0 0 0 0 0 0 Operations 75,334 244,562 0 0 0 0 Capital 1,159,350 137,238 0 0 0 0 431 District 95 -1 Const. Total 1,234,684 381,800 0 0 0 0 Assess. District 95 -1 Debt Svs Personnel Operations Capital 432 District 95 -1 Debt Svs Total 0 0 0 0 0 24,448,640 0 0 0 0 0 0 0 0 0 24,448,640 0 0 0 0 0 CFD 04 -1 Personnel 0 0 0 0 0 0 Operations 1,315,801 11,835,652 839,913 1,345,319 1,345,319 0 Capital 0 1,651,041 0 0 0 0 433 CFD 04 -1 Total 1,315,801 13,486,693 839,913 1,345,319 1,345,319 0 CFD 06 -1 Construction Personnel 287 80,511 0 0 0 0 Operations 1,153,130 474,993 1,103,557 0 0 0 Capital 11,697,624 10,220,802 9,998,834 12,671,987 7,920,926 4,751,061 434 CFD 06 -1 Construction Total 12,851,042 10,776,306 11,102,391 12,671,987 7,920,926 4,751,061 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 0 0 0 0 0 0 5,078,734 5,696,102 5,395,790 5,340,913 5,340,913 0 0 0 0 0 0 0 5,078,734 5,696,102 5,395,790 5,340,913 5,340,913 0 0 0 0 0 0 0 1,072,843 1,436,181 1,110,669 1,122,725 1,122,725 0 0 0 0 0 0 0 1,072,843 1,436,181 1,110,669 1,122,725 1,122,725 0 CFD 07 -1 Construction Personnel 0 0 0 0 0 0 Operations 8,791 3,481 0 0 0 0 Capital 0 0 0 0 0 0 437 CFD 07 -1 Construction Total 8,791 3,481 0 0 0 0 Exp Summaries - MidYear FY 2015 17 1/29/2015 City of Tustin FY 14 -15 Mid -Year Budget Expenditure Summary Expenditure Summary 11112 Actual 12113 Actual 13114 Actual 14115 Budget 14115 Projected Under Budget (Over Budget) CFD 06 -1 Annex Construction 60,081 0 157,825 243,600 243,600 0 Personnel 0 0 0 0 0 0 Operations 0 0 214,679 0 0 0 Capital 0 343,603 732,592 294,000 392,402 (98,402) 438 CFD 06 -1 Annex Const. Total 0 343,603 947,272 294,000 392,402 (98,402) Tustin Housing Authority Personnel 60,081 0 157,825 243,600 243,600 0 Operations 9,850,324 32,557 82,347 122,800 65,100 57,700 Capital 0 0 0 0 0 0 575 Tustin Housing Authority Total 9,910,405 32,557 240,171 366,400 308,700 57,700 Exp Summaries - MidYear FY 2015 18 1/29/2015 City of Tustin FY 14115 CIP Capital Improvement Program by Project w Mid Year Projection m 13114 13/14 13/14 14/15 14115 14/15 14115 14/15 14115 14/15 JL# Description Final Audited Audited New /Addl Adopted Carryover Supplem Mid -Year Current Year -End Fund Budget Expenditures Carryover Req:;est Budget Adjustment Adjustments Adjustments Budget Projection Annual Maior BuRna Maintanence 10032 Asset Forfeiture Account 134 0 245,000 245,000 0 0 0 245,000 245,000 10032 City CIP General Fund 200 482,567 393,285 89,282 730,000 835,000 - 15,718 0 0 819,282 819,282 10032 WaterCapitatFund 301 0 96,660 96,660 0 0 53,340 150,000 150,000 482,567 393,285 89,282 1,071,660 1,176,660 - 15,718 53,34v 1,214,282 1,214,282 Tustin Legacy Fire Staj°c.q 10048 LernarCFD 434 4,180,427 3,147,878 Project Completed 4,180,427 3,147,878 0 0 0 0 0 0 Tustin Ranch Iniaa%ri System Uparades/Rehab' tat 10064 TustnRa-chM ' tena ce Fund 431 134,835 69,697 65,138 0 34,835 30,303 65,138 65,138 134,835 69,697 65,138 0 34,8315 30,303 65,138 65,138 Clifton C. Wer Comma ^itv Center Kitchen Remodel 10066 Park Development 131 112,500 0 112,500 0 102,500 10100 112,500 77,000 112,500 0 112,500 0 102,500 10,000 0 n 112,500 77,000 City Corporate Yard Facilities Master Plan 10067 City CIP General Fund 200 0 0 0 100,000 100,000 0 0 100,000 100,000 10067 Water Capital Fu d 301 72,400 1,400 71,000 37,600 100,000 8,600 0 108,600 108,600 72,400 1,400 71,000 137,600 200,000 8,600 0 208,600 208,600 Civic Center Alternate Power Source Improvements 10069 Equipment Replacement Fund 184 800,000 5,750 794,250 160,000 915,000 39,250 0 954,250 954,250 80,000 5,750 794,250 160,000 915,000 39,250 0 954,250 954,250 Senior Center Alternate Power Source Irrorovements 10073 Equipment Replacement Fund 184 0 0 0 0 500,000 0 0 500,000 500,000 0 0 0 0 500,000 0 0 500,000 500,000 Tustin Legacy Park 20043 Legacy Park Development Fund 132 0 0 0 0 0 0 0 20043 Len.larCFD 434 1,035,023 31,534 500,000 0 500,000 0 _ 500,000 500,000 20043 RDA -MCAS Tax Allocation Bords 561 0 0 0 500,000 500,000 0 0 0 500,000 250,003 1,035,023 31,534 500,000 500,000 1,000,000 0 0 0 1,000,000 750,000 Annual Maior Park Maintenance 20054 Park DevekaprentFund 131 141,920 120,346 240,000 240,000 0 240,000 240,000 141,920 120,346 0 240,000 240,000 0 240,000 240.000 m City of Tustin FY 14/15 CIP Capital Improvement Program by Project - Mid Year Projection JL# Description Fund 13114 Final Budget 13114 Audted Expenditures 13114 Audited Carryover 14/15 New /Addl Request 14115 Adopted Bu et 14/15 Carryover Adjustment 14115 Supplem Adjustments 14/15 Mid -Year Adjustments 14115 Current Budget 14/15 Year -End Projection Cedar Grove Park Playground Renovation 20071 Park Develop- entFu:d 131 236,000 0 0 0 Completed 236,000 0 0 0 0 0 0 0 0 0 Frontier Park Playground Renovation 20072 CDBG Fund Year 2013 120 0 0 0 195,000 195,000 0 0 0 195,000 0 0 0 195,000 195,000 0 0 0 195,000 0 Bocce Ball Court at Pepper Tree Park 20073 CDBG Fund Year 2013 120 96,619 0 20073 Park Development Fund 131 45,000 29,847 Completed 141,619 29,847 0 0 0 0 0 0 0 0 Frontier Park Water Element (Spray Grou °d) 20074 CDBG Fund Year 2013 120 115,000 0 0 0 Completed 115,000 0 0 0 0 0 0 0 0 0 Centennial Park Entry & Laurel Glen Park Par Course 20075 Park Development Fund 131 0 0 0 381,000 381000 0 0 0 381,000 381,000 0 0 0 0 0 0 0 0 0 0 0 381,000 381000 0 0 0 381,000 381,000 Frontier Park Water Play Recirculation System 20076 Park Development Fund 131 0 0 0 250,000 250,000 0 0 0 250,000 250,000 0 0 0 0 0 0 0 0 0 0 0 250,000 250,000 0 0 0 250,000 250,000 Red W1 Avenue Quite Zone Improvements at OCTAISCRRA Ra'Iwav 40069 Gas Tar Fund 130 112,465 19,540 92,925 0 20,000 0 0 0 20,000 20,000 112,465 19,540 92,925 0 20,000 0 0 0 20,000 20,000 Endede Center Drive and Vandenbero Lane Intersection 40078 Gas Tax 130 15,000 14 14,987 0 0 14,987 0 0 14,987 0 40078 AB 2766 Motor Vehicle Registration Subvention Fund 133 50,000 50,000 0 0 0 0 0 0 0 0 40078 Meas•reMTumbackFund 138 75,918 49,8:6 26,112 0 5,918 20,194 0 0 26,112 16,176 40078 Measure M2 Fairshare Fund 139 35,000 35,000 0 0 0 0 0 0 0 0 40078 State -Local Partnership Program 200 35,000 35,000 0 0 0 0 0 0 0 0 210,918 169,819 41,099 0 5,9'8 35,181 0 0 41,099 16,176 20 City of Tustin FY 14115 CIP Capital Improvement Program by Project - Mid Year Projection 13/14 13/14 13/14 14115 14/15 14/15 14/15 14/15 14/15 14/15 Final Audited Audited New /Addl Adopted Carryover Supplem Mid -Year Current Year-End JL# Description Fu..d Budget Expenditures Carryover Request Budget Adjustment Adjustments Adjustments Budget Projection Battery Backup System - Instal! Cad Exlsft Tralc Sig al 6,328 0 0 289,482 289,482 Jamboree Road, Warner Ave & Tus! n Ave Signal Synchronization 40079 Meas; re M2 Fe ?share 139 369,362 47,543 321,819 303,000 452,362 172,457 0 0 624,819 624,819 369,362 47,543 321,819 303,000 452,362 172,457 0 0 624,819 624,819 Traffic Signal Equipment Upgrades & Replacement 40080 MeasureM217a?share 139 211,154 143,672 67,482 222,000 283,154 6,328 0 0 289,482 289,482 211,154 143,672 67,482 222,000 283154 6,328 0 0 289,482 289,482 Jamboree Road, Warner Ave & Tus! n Ave Signal Synchronization 40081 Gas Tax 130 0 1,051 0 0 0 0 0 0 0 40081 Measure M2Fa-rshare 139 19,086 13,979 5,107 10,000 14,086 1,021 0 0 15,107 15,107 19,086 15,030 5,107 10,000 14,086 1,021 0 0 15,107 15.107 First St / Boise Ave Signal Synchronization 40082 Measure M2 Fa?share 139 76,000 56,982 19,018 0 16,000 3,018 0 0 19,018 3,984 76,000 56,982 19,018 0 16,000 3,018 0 0 19,018 3,984 Rob'nson Dr / Keller Dr Pedestrian Enhancements 40083 Gas Tax Fu ,d 130 17,875 8,293 40083 Graf7t - Safe Route to School 200 76,618 48,967 Proicot Complete 94,493 57,261 0 0 0 0 0 0 Brown;rw Ave / Parkview Way Pedestrian Enhancements 40084 Gas Tax 130 15,988 8,440 40084 Measure M2 Fa?share 139 0 135 40084 Grand - Safe Route to School 200 75,545 48,047 Project Comp!ete 91,533 56,621 0 0 0 0 0 0 0 Newport Ave Signal Syncronization 40085 Measure M2 Fa'nhare 139 0 0 0 70,000 70,000 0 0 70,000 70,000 0 0 0 70,000 70.000 0 0 70,000 70,000 Citywide Installabon of Catch Basin BMPs 50036 Measure M2 Competitive 139 155,268 155,268 0 150,000 150,000 0 0 0 150,000 0 50036 Measure M2 FaYeshare 139 51,700 49,979 0 40,000 40,000 0 0 0 40,000 0 206,968 205,247 0 190,000 190,000 0 0 0 190,000 0 W. 'am St Storm Drain Between McFadden Ave & Vance Ave 50037 CDBG Fund Year 2013 120 69,982 0 69,982 0 19,982 50,000 0 0 69,982 69,982 50037 CDBG Fund Year 2014 120 376,144 0 376,144 0 376,144 0 0 0 376,144 376,144 21 City of Tustin FY 14/15 CIP Capital Improvement Program by Project -Mid Year Projection 22 13/14 13114 13114 14115 14/15 14/15 14/15 14115 14/15 14/15 Final Audited Audited New /Addl Adopted Carryover Supplem Mid -Year Current Year -End JL# Description Fu ,-d Budget Expend`tures Carryover Request Budget Adjustment Adjustments Adjustrnents Budget Projection 50037 CDBG Fund Year 2015 120 0 0 0 200,000 200 000 0 0 0 200,000 200,000 50037 GasTax 130 24,204 9,250 14,954 75,000 75,000 14,954 0 89,954 85,000 50037 Water Capital Fund 301 150,000 0 150,000 0 100,000 50,000 0 150,000 140,000 620,330 9,250 611,080 275,000 771,126 114,954 0 886,080 871,126 Detention Basin Landscao'na and Water Qual'ty Installation at Red H and Barrar-ca 50038 Meast aM2Cor-pet" a 139 824,688 0 824,688 0 824,688 0 0 0 824,688 50038 MCAS Backbone Fee Fund 187 825,000 46,689 778,311 0 750,000 28,311 0 0 778,311 200,000 1,649,688 46,689 1,602,999 0 1574,688 28,311 0 0 1,602,999 200,000 Peters Canyon Wash Water Capture and Reuse Pipe ",e 50039 MCAS Land Proceeds Fund 189 0 0 0 450,000 450,000 0 96,000 180,000 726,000 250,000 0 0 0 450,000 450,000 0 180,000 726,000 250,000 Peters Canyon Channel Improvements 50040 Uncertain Funding - Multiple Potential Sources OF 0 0 0 1,000,000 1,000,000 0 1,000,000 50040 Lennar CFD(06 -1) 434 0 0 0 0 0 0 450,000 0 450,000 450,000 50040 Lennar CFD (06-1) Annex Construct'on 438 30,000 0 30,000 30,000 0 0 0 1,0,000 1,000,000 0 480,000 0 1,480,000 480,000 Btofiltratlon Retrofit- Edinger! Red Hill / Valencia i Kensington Park Quadrant 50041 Measure M2 Competitive 139 0 0 0 1,200,000 1,200,000 0 0 0 1,200,000 1,000,000 50041 Measure M2 Faireshare 139 0 0 0 400,000 400.000 0 0 0 400,000 200,000 0 0 0 1,600,000 1,600,000 0 0 0 1,600,000 1,200,000 S'mon Reservoir Analysis a ^d Reconstruction 60114 Water Capital Fund 301 1,000,000 0 1,000,000 0 800,000 200,000 0 A 1,000,000 60114 2013 Water Bond Fund 306 0 0 0 1,000,000 1,000,000 0 0 1,000,000 500,000 1,000,000 0 1,000,000 1,000,000 1,800A00 200,000 0 2,000,000 500,000 Rawlings Reservoir Repairs and Replacement 60136 Water Enterprise Fund 300 0 481,621 60136 2011 Water Bond Fund 305 2,535,693 722,185 Project Completed 2,535,693 1,203,806 0 0 0 0 0 0 0 Tustin Avenue and 17th Street Water Main Replacements 60146 2011 Water Bond Fund 305 25,000 0 25,000 0 25,000 0 ' 0 25,000 0 25,000 0 25,000 0 25,000 0 0 25,000 0 22 City of Tustin FY 14/15 CIP Capital Improvement Program by Project - Mid Year Projection 13114 13/14 13114 14/15 14115 14/15 14/15 14/15 14/15 14/15 Final Audited Audited New /Addl Adopted Carryover Supplem Mid -Year Current Year -End JL# Description FLnd Budget Expenditures Carryover Request Budget Adjustment Adjustments Adjustments Budget Projection Drill and Install Water Well and Wellhead at 1822 N. Tust'n A,enue 60150 Water Enterprise Fund 300 0 606 0 0 0 0 0 0 60150 Water Capital Fund 301 -130 0 0 0 0 0 0 0 60150 2011 Water Bond Fund 305 1,935,348 500 1,934,848 0 1,925,348 9,500 0 0 1,934,848 0 1,935,218 1,106 1,934,848 0 1,925,348 9,500 0 0 1,934,848 0 Tustin Ave / Santa Clara Ave Water M--'n Protect 60155 Water Capital Fund 301 32,500 0 32,500 32,500 35,000 30,000 0 0 65,000 0 60155 2011 Water Bond Fund 305 0 0 0 0 0 0 0 0 0 0 32,500 0 32,500 32,500 35,000 30,000 0 0 65,000 0 Mard'ck Road Water Main Replacement btw Red Hill Ave and Beverly Glenn Dr 60160 Water Capital Fund 301 50,000 0 0 0 0 0 0 0 0 0 50,000 0 0 0 0 0 0 0 0 0 Fire Flow Hydraulic Modeling 60162 Water Capital Fund 301 102,640 0 102,640 0 52,640 50,000 0 102,640 0 102,640 0 102,640 0 52,640 50,000 0 102,640 0 MWD Turnouts - OC 43 Improvements 60163 Water Capital Fund 301 56,068 0 56,068 20,000 26,068 50,000 0 76,068 50,000 56,068 0 56,068 20,000 26,068 50,000 0 76,068 50,000 Well Rehab Program 60164 Water Capital Fund 301 779,597 200,367 579,230 739.597 - 160,367 0 0 579,230 260,000 60164 2011 Water Bond Fund 305 0 3,402 -3,402 0 0 -3,402 0 0 -3,402 0 779,597 203,769 575,828 0 739,597 - 163,769 0 0 575,828 260,000 Drill 8 Install Wellhead - Southwest Tustin (Ed'rwer) 60165 Water Enterprise Fund 300 0 113,962 - 113,962 0 - 113,962 0 0 - 113,962 0 60165 Water Capital Fund 301 513,009 24,730 488,279 363,009 125,270 0 0 488,279 330,000 60165 2011 Water Bond Fund 305 3,539,688 266,437 3,273,251 400,000 3,669,688 3,563 0 3,673,251 0 4,052,697 405,129 3,647,568 400,000 4,032,697 14,871 0 0 4,047,568 330,000 Main Line Replacement / Ma ntena -,ce 60166 &!er Capital Fu d 301 180,000 0 180,000 - 30,000 150,000 0 0 0 150,000 150,000 180,000 0 180,000 - 30,000 150,000 0 0 0 150,000 150,000 Service Line Rep'acement / M-' .tenance 60167 Water Capital Fund 301 110,000 0 110,000 0 110 000 0 - 0 110,000 110,000 110,000 0 110,000 0 110,000 0 0 110,000 110,000 Meter Replacement / Maintenance 60168 Water Capital Fund 301 100,000 0 100,000 0 100,000 0 0 100,000 100,000 100,000 0 100,000 0 100 000 0 0 100,000 100,000 Hydrant Replacement / Maintenance 23 City of Tustin ICY 14/15 CIP Capital Improvement Program by Project - Mid Year Projection JL# Description Fund 13114 Final Budget 13/14 Audited Expenditures 13114 Audited Carryover 14/15 New /Addl Request 14115 Adopted Budget 14/15 Carryover Adjustment 14/15 M'd -Year 14/15 Current Budget 14/15 Year -End Projection 60169 Water Capital Fund 301 121,000 0 121,000 0 121,000 0 121,000 121,000 121,000 0 121,000 0 121,000 0 121,000 121,000 Water Ma ;n Replacement - Simon Ranch Road to Racquet H I 60171 2013 Water Bond Fund 306 0 0 0 75,000 75,000 0 75,000 0 0 0 0 75,000 75,000 0 U 75,000 0 Brown'ng Ave Water M7'n Replacement - Between Beverly Glen & La Cc'' -)a 60172 Water Capdal Fu -d 301 0 0 0 125,000 125,000 0 0 125,000 0 0 0 0 125,00 125,000 0 0 125,000 0 Annual Roadway and Public Infrastructure Maintenance 70001 Gas Tax Fund 130 515,0~0 603,434 70001 Measure M Tur,,back Fund 138 0 37,266 70001 City CIP Fund 200 2,573,289 1,400,440 Project Completed 3,088,289 2,041,140 0 0 0 0 0 0 0 0 Annual Roadway and Public Infrastructure Maintenance 70013 Gas Tax Fund 130 70,000 8,430 61,570 1,065,00 1,065,000 61,570 0 0 1,126,570 310,000 70013 Measure M Turriback Furd 138 40,000 40,000 0 0 40,000 0 0 40,000 0 70013 City OP Fund 200 0 0 1,300,000 1,300,000 0 0 0 1,300,000 1,222,969 110,000 8,430 101,570 2,365,000 2,365,000 101,570 0 0 2,466,570 1,532,969 Annual Roadway and Public Infrastructure Maintenance 70014 Gas TaxFu7d 130 0 0 0 80,000 80,000 0 0 1,065,000 1,145,000 300,000 70014 Measu a M2 Fairshare 139 0 0 70,000 70,000 0 0 0 70,000 40,000 70014 City CIP Fund 200 0 0 0 0 0 0 1,300,000 1,300,000 500,000 0 0 0 150,000 150,000 0 0 2,365,000 2,515,000 840,000 Tustin Ranch Road Extension 70100 Gas Tax 130 2,126 70100 Measu: a M2 Co pet ive Fund 139 306,905 1,227,556 70100 City CIP Fund - Developer Cont bution 200 408,373 70100 City of Irvine - Cont bution pursuant to IBC 200 2,700,000 2,429,713 70100 Irvr'ne Ranch Water District - Re' b rsement 200 385,755 70100 State -Local Partnersh'p Program 200 619,464 313,863 Project Competed 70100 CFD 041 433 70100 LennarCFD(06 -1) 434 1,478,026 994,112 70100 Lennar CFD(06 -1) Arnex Construction 438 260,935 174,779 70100 RDA -MCAS Tax Allocation Bonds 561 4,303,624 175,000 70100 RDA -SA Fwd 570 -7,800 10,455,282 5,317,149 0 0 0 0 0 0 0 0 Newport Avenue Extension, North Of Edinger Averue 24 City of Tustin FY 14/15 CIP Capital Improvement Program by Project - Mid Year Projection JL# Description Fund 13114 Final Budget 13!14 Audited Expenditures 13114 Audited Carryover 14/15 New /Addl Request 14115 Adopted Budget 14/15 Carryover Adjustment 14/15 Supplem Adjustments 14/15 Mid -Year Adjustments 14115 Current Budget 14/15 Year -End Projection 70131 Gas Tax Fund 130 73,287 0 0 0 0 0 0 0 0 0 70131 RDA -SA Fund 570 56,856 0 0 0 0 0 0 0 0 0 130,143 0 0 0 0 0 0 0 0 0 Valencia Avenue and Armstrong Avenue - Phase 1 70139 Lerner CFD 06-1 434 2,775,350 0 1,500,00 0 1,500000 0 0 - 1,500,000 0 0 70139 RDA -MCAS Tax AJocat,onBonds 561 0 0 0 1,500,000 1,500,E 0 0 0 1,500,00 0 2,775,350 0 1,500,000 1,500,000 3,000,00 0 0 - 1,500,000 1,500,000 0 NewportAvetSR55 Northbound Rarrm Reconfin Phase 1 Landscape I- -orovement 70200 MCAS Land Proceeds Fu -d 189 300,000 304,849 0 0 0 0 0 0 0 70200 RDA J SA Fu. d 570 501,500 0 0 0 0 0 0 0 0 0 801,500 304,849 0 0 0 0 0 0 0 0 Armstrong Ave Extension: Warner Ave to Barranca Paricwav 70201 Street Ug..Wng District Fund 142 0 174,085 0 0 0 0 0 140,000 140,000 140,000 70201 MCAS Backbone Fee 187 0 0 0 0 0 0 0 1,270,879 1,270,879 1,270,879 70201 MCAS Land Proceeds Fund 189 8,000,000 2,639,576 5,380,424 0 3,530,000 - 39,576 0 - 573,840 2,916,584 0 70201 City CIP Fund - Developer Contribution 200 2,336 2,336 0 2,336 0 0 0 2,336 2,336 70201 In6ne Ra.^,ch Water District - Reimbursement 200 200,000 175,919 24,081 0 200,000 - 175,919 0 115,352 139,433 139,433 70201 Lennar CFD 06.1 434 2,996,208 396,324 2,599,884 0 1,496,208 - 396,324 0 1,060,424 2,160,308 2,160,308 70201 Lennar CFD (06-1) Annex Construction 438 500,000 258,000 242,000 0 0 242,000 0 0 242,000 242,000 70201 RDA MCAS Tar Atlocat on Bonds 561 0 0 0 0 0 0 11,698,544 3,643,904 8,228,725 0 5,228,544 - 369,819 0 2,012,815 6,871,540 3,954,956 Warner Ave Extension: Red Hm Ave to Armstrong A., 70202 Measure M2Compet 're 139 5,400,000 438,517 4,961,483 5,400,000 - 438,517 0 0 4,961,483 4,961,483 70202 Street Light-rig D -strict Fund 142 685,000 623,542 61,458 140,000 825,000 - 623,542 0 0 201,458 201,458 70202 MCAS Backbone Fee 187 4,000,000 3,402,664 597,336 1,000,000 1,000,000 597,336 0 - 1,318,215 279,121 279,121 70202 MCAS Land Proceeds Fund 189 4,000,000 960,867 3,039,133 1,400,00 1,400,000 3,039,133 0 - 200,000 4,239,133 857,348 70202 City CIP Fund - Developer Contribution 200 15,813 9,799 6,014 15,813 -9,799 0 0 6,014 6,014 70202 Irvine Ranch Water District- Reimbursement 200 500,000 148,884 351,116 300,000 51,116 0 0 351,116 351,116 70202 Lennar CFD 06-1 434 1,428,224 233,083 1,195,141 1,396,016 - 200,875 0 - 1,000,000 195,141 195,141 70202 Sa ta Ana - Tustin Trans Sys Imp Authority(TSIA) 434 3,000,000 208,745 2,791,255 1,500,000 1,291,255 0 0 2,791,255 891,255 70202 RDA -MCAS Tax Allocation Bonds 561 0 0 0 0 0 0 19,029,037 6,026,101 13,002,936 2,540,000 11,836,829 3,706,107 0 - 2,518,215 13,024,721 7 742 936 Valencia Ave Extension: Kensington Park Drive to Tustin Ranch Road 70204 Irvine Ranch Water District - Reimbursement 200 -5,214 -5,214 0 0 0 0 0 0 70204 City CIP Fund - Developer Contribution 200 15,304 15,304 0 0 0 0 0 70204 Lennar CFD 06-1 434 1,131,695 1,100,953 30,743 0 0 30,743 0 0 30,743 70204 RDA MCAS Tax Allocation Bonds 561 - 10,776 - 10,776 0 0 0 0 0 0 1,131,009 1,100,953 30,057 0 0 30,743 0 0 30,743 0 Barranca Parkway Improvements from West of Tustin Ranch Road to East of Aston S 70205 MCAS Backbone Fee 187 13,327,689 12,048,780 1,278,909 0 u - 221,091 0 0 - 221,091 25 City of Tustin FY 14/15 CIP Capital Improvement Program by Project - Mid Year Projection 26 13/14 13/14 13/14 14115 14.15 14/15 14/15 14/15 14/15 14/15 Tustin Ranch Road Extension: Valencia Ave to Warner Ave Final Audited Audited New /Add Adapted Carryover Supplem Mid -Year Cu rent Year -End JL# Description Fu,d Budget Expend'tures Carryover Request Budget Adjustment Adjustments Adjustments Budget Projection 70205 MCAS Land Proceeds Fund 189 0 81,062 - 81,062 1,500,000 1,500,000 - 81,062 0 - 200,000 1,218,938 632,483 70205 City CIP Fund - Developer Contribution 200 1,100 6,500 -5,400 0 0 -5,400 0 5,400 0 70205 /rv::e Ranch Water District - Reimbursement 200 605,376 1,618,277 605,376 0 0 605,376 0 0 605,376 15,376 70205 Lennar CFD 06-1 434 1,583,663 97,208 1 486,455 0 0 1,486,455 0 1,800,000 3.286,455 1,772,910 70205 RDA -MCAS Tax Allocaton Bonds 561 343,955 422,000 0 0 0 0 0 0 0 26 15,517,828 12,233,550 3,284,278 1,500,000 1500,000 1,784,278 0 1,605,400 4,889,678 2,420,769 Tustin Ranch Road Extension: Valencia Ave to Warner Ave 70206 Meas a M2 Competitive 139 257,60 305,026 - 47,366 0 0 - 47,366 0 0 47,366 70206 Measu a M2 Fairshare 139 224,000 224,000 0 0 224,000 0 0 224,000 70206 City CIP Fund - Developer Contribution 200 1,089,731 406,750 682,981 589,731 93,250 0 0 682,981 70206 City ofIrvine - Contribution 200 1,347,989 1,618,277 - 270,288 u - 270,288 0 0 - 270,288 70206 Irvine Ranch Water District- Reimbursement 200 312,955 157,512 155,443 0 155,443 0 0 155,443 5,443 70206 State-Local Partnersh p Program 200 343,955 422,000 - 78,045 0 0 - 78,045 0 0 - 78,045 70206 CFD 04-1 433 0 0 0 0 0 0 0 70206 Le nar CFD 434 5,131,302 3,329,990 1,801,312 0 200,000 - 783,520 0 0 - 583,520 301,312 70206 Lennar CFD (06-1) Annex Construction 438 404,216 251,814 152,402 0 152,402 0 0 152,402 52,402 70206 RDA -MCA S Tax Allocation Bonds 561 3,570,248 3,570,248 0 0 0 0 0 70206 RDA / SA Fund 570 0 0 0 0 0 0 70206 Le nar Dry Utriity Trust 603 72,756 72,756 0 0 0 0 12,754,812 6,491,369 6,263,443 0 789,731 - 554,124 0 0 235,607 359157 City Center Improvements Within TC Neighborhoods - Red H Ave 70209 CDBG Fund Year 2012 120 11,314 0 11,314 0 11,314 0 0 0 11,314 0 11,314 0 11,314 0 11,314 0 0 0 11,314 0 Red Hill Ave Rehab between Valencia Ave & Ed nger Ave 70212 Measure M Tumback Funds 138 140,089 0 70212 City CIP Fund 200 0 0 Project Completed 140,039 0 0 0 0 0 0 u 0 0 McFadden Ave Rehab between Pasadena Ave & West City U-J 70213 Gas Tax 130 20,000 1,813 70213 Meas, . e M Tu back Fu s 138 185,760 198,975 70213 City of Santa Ana 200 152,526 152,526 Project Completed 70213 State -Local Part ershp program 200 175,000 175,000 533,286 528,314 0 0 0 0 0 0 0 0 26 City of Tustin FY 14/15 CIF Capital Improvement Program by Project - Mid Year Projection 13/14 13114 13/14 14/15 14/15 14/15 14/15 14/15 14/15 14/15 Final Audited Audited New /Addl Adopted Carryover Suppiem Mid -Year Current Year -End JL# Description Fund Budget Expenditures Carryover Request Budget Adjustment Adjustments Adjustments Budget Projection Park Ave Extension: Legacy Rd to Jamboree Rd 70214 Irvine Ranch Water District - Reimbursements 200 25,000 70214 City CIP Fund - Developer Contribution 200 8,600 1,570 70214 Lennar CFD 06-1 70214 Lennar CFD 06-1 Annexation 70214 RDA MCAS Tax Allocation Bonds Legacy Road Construction - Tustin Ranch Road to Park A:e 70215 Irvine Ranch Water District - Reimbursements 70215 City CIP Fund - Developer Contribution 70215 Lennar CFD 06-1 70215 Lennar CFD 06-1 Annexation 70215 RDA -MCA S Tax Allocation Bonds South Loop Roadway Construction - Armstrong ave to Tustin Ranch Road 70216 MCAS Backbone Fee Fund 70216 Irv.ne Ranch Water District - Reimbursements 70216 City CIP Fund - Developer Contribution 70216 Lennar CFD 06-1 70216 RDA/ SA Funds Irvine Blvd. Rehab between Prospect Ave and Holt Ave 70218 Gas Tax 70218 Measure M Turnback 70218 State -Local Partnersh'p Program Newport Ave. Bicycle Trail Reconstruction between Main St. and Irvine Blvd. 70219 Gas Tax 70219 AB 2766 Motor Vehicle Registration Subvention Fund 70219 Meas_.e M Turnback 70219 Measure M2 Fair -Share 70219 State -Local Partnership Program Bell Avenge Extension - Red H.I Avenue to Armstrong Avenue 70221 Tustn - Sa °ta Ana - TSIA 70221 SOCCCD 70221 Lennar CFD 06-1 A nexaton 434 42,140 7,173 Project Completed 438 21,875 22,000 561 1,400,000 1,497,615 30,742 0 0 0 D 0 0 0 0 200 4,000 200 8,597 434 5,360 Project Completed 438 26,000 26,000 561 1,100,000 1,143,957 26,000 0 0 0 0 0 0 0 187 1,199,831 200 2,360 8,767 200 37,300 98,710 Project Completed 434 6,937 6,702 570 1,246,428 114,180 0 0 9 0 0 0 130 20,000 0 138 243,370 222,232 Project Completed 200 109,500 109,500 372,870 331,732 0 0 0 0 0 0 130 40,000 26,961 133 75,000 96,580 138 203,707 202,800 Project Completed 139 110,000 96,853 200 200,000 200,000 628,707 623,195 0 0 0 0 0 0 0 434 1,500,000 0 1,500,000 0 1450,000 50,000 0 1,500,000 300,000 200 1,500,000 0 1,500,000 0 1,450,000 50,000 0 1,500,000 438 - - - - 14,000.00 14,000.00 14,000.00 3,000,000 0 3,000,000 0 2,900,000 100,000 14,000 3,014,000 314,000 27 City of Tustin CFY 14/15 CIF Capital Improvement Program by Project - Mill Year Projection 28 13114 13114 13114 14/15 14!15 14/15 14/15 14115 14/15 14/15 Final Audited Aud "ted New /Addl Adopted Carryover Supplem Mid -Year Current Year -End JL# Description Fu-:d Budget Expenditures Carryover Req,,est Budget Adjustment Adjustments Adjustments Budget Projection Disposition Area 8,2C, and portion of 2B Gra�'ng - Phase 1 70222 MCAS Land Proceeds 189 6,000,000 6,000,000 70222 Developer CoW, 'but-on 200 62,569 26,406 70222 Lennar CFD 06-1 434 0 11,220 Project Completed 0 0 6,062,569 6,037,626 0 0 0 0 0 0 0 0 Disposition Area 8.2C, and portion of 2B Grad "ng - Phase 2 70222 Developer Contribution 200 0 0 70222 MCAS Land Proceeds 189 2,000,000 227,827 Project Completed 0 0 2,000,000 227,827 0 0 0 0 0 0 0 0 IRWD Sewer Line Relocation in Tustin Ranch Road & Barranca Parkway 70223 MCAS Backbone Fee Fund 187 0 2,625,317 - 2,625,317 0 0 - 2,625,317 0 0 - 2,625,317 70223 MCAS Land Proceeds 189 0 0 0 200,000 200,000 0 0 - 200,000 0 70223 Developer Contribution 200 43,000 0 43,000 0 0 43,000 0 0 43,000 70223 Irvine Ranch Water District - Reimbursements 200 57,000 0 57,000 0 0 57,000 0 0 57,000 70223 Lennar CFD 06-1 434 0 717,262 - 717,262 0 0 - 717,262 0 0 - 717,262 0 0 0 0 0 0 0 0 0 100,000 3,342,580 - 3,242,580 200,000 200,000 - 3,242,580 0 - 200,000 - 3,242,580 Moffett Drive Extension from Park Avenue to east of Peters Ca ,von Channel 70224 Uncertain Funding - Multiple Pote:- alSo✓.ces OF 0 0 0 1,000,000 1000,000 0 0 0 1,000,000 70224 Le ar CFD 06 -1 434 0 0 0 0 0 0 800,000 0 800,000 800,000 70224 Le ar CFD 06-1 Annexation 438 0 0 0 0 0 0 41,000 0 41,000 41,000 0 0 0 1,000,000 1,000,000 0 841,000 0 1,841,000 841,000 Park Avenue Extension from Victory Road to Moffett Drive 70225 Uncertain Funding - Multiple Potential SoL. ces OF 0 0 0 200,000 200,000 0 0 0 200,000 70225 Lennar CFD 06-1 434 0 0 0 0 0 0 150,000 0 150,000 150,000 70225 Lennar CFD 06-1 Annexation 438 0 0 0 0 0 0 13,000 0 13,000 13,000 0 0 0 200,000 200,000 0 163,000 0 363,000 163,000 Red Hill Ave Widening between Barranca Parkway and Warner Ave 70226 Uncertain Fu,,„'ng - MJ ple Potential Sou: ces OF 0 0 0 0 0 0 0 0 0 70226 Le ar CFD 06 -1 434 0 0 0 0 0 0 400,000 0 400,000 400,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 400,000 0 400,000 400,000 Traffic Calmina - Main Street and Bryan Ave 70228 Gas Tax 130 0 0 0 50,000 50,000 0 50,000 0 0 0 0 0 0 0 u 0 0 0 0 0 50,000 50,000 0 0 0 50,000 0 28 City of Tustin FY 14115 CIP Capital Improvement Program by Project - Mid Year Projection JL# Description Fwd 13/14 Final Budget 13114 Audited Expendbres 13114 Auited Carryover 14/15 New /Addl Request 14/15 Adopted Budget 14/15 Carryover Adjustment 14/15 Supplem Adjustments 14/15 Mid -Year Adjustments 14115 Current Budget 14/15 Year -End Projection Tustin Leoacv Linear Park TBD WAS Land Proceeds 189 0 0 0 0 0 0 0 400,000 400,000 400,000 0 0 0 0 0 0 0 400,000 400,000 400,000 Aston Street Extension between Barranca Parkway and the U ~ear Park TBD WAS Land Proceeds 189 0 0 0 0 0 0 0 200,000 200,000 200,000 0 0 0 0 0 0 0 200,000 200,000 200,000 TOTAL 116,423,330 54,870,838 44,458,894 18,182,760 49,991,097 2,180,482 1,994,000 2,598,: 56,763,919 29,470,751 29