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HomeMy WebLinkAbout10 FISCAL YEAR 2016-2017 MID-YEAR BUDGET REVIEWMEETING DATE: FEBRUARY 21, 2017 TO: JEFFREY C. PARKER, CITY MANAGER FROM: JOHN A. BUCHANAN, ACTING FINANCE DIRECTOR SUBJECT: FISCAL YEAR 2016-2017 MID -YEAR BUDGET REVIEW SUMMARY: The following is staff's review of the City's first seven (7) months of operations under the adopted/amended FY 2016-17 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 $143,911 from the unappropriated reserves of the CDBG Fund for the Peppertree Park lighting project; 2. Approve a supplemental appropriation of $4,487 from the unappropriated reserves of the Workers' Compensation Fund for expenditures associated with insurance premiums; 3. Approve a supplemental appropriation of $51,512 from the unappropriated reserves of the Liability Fund for expenditures associated with insurance premiums; 4. Approve a supplemental appropriation of $39,619 from the unappropriated reserves of the Tustin Housing Authority Fund for expenditures associated with closing costs for the sale of two affordable properties; and 5. Adopt Resolution No. 17-06, Compensation and Benefits for unrepresented Executive Management and Management employees. Fiscal Year 2016-2017 Mid -Year Budget Review Page 2 February 21, 2017 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 $138,238,139, which is $89,235,348 less than the amended Fiscal Year 2016-17 budget of $227,473,486. The overall reductions in expenditures are due to a combination of operational savings and capital expenditures that were budgeted in FY 2016-17, which will be carried over to the FY 2017-18 Budget. The FY 2016-17 Amended Budget reflects any supplemental appropriations approved by the City Council through February 7, 2017 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, 2016. 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 2016-17 General Fund Projections The projected General Fund Revenues for FY 2016-17 are $56,826,500. This is an increase of $1,188,700 from the adopted budget of $55,637,800. Increases in revenues were primarily due to increased sales and property taxes. The increase in sales tax is due to the resolution of an audit that has taken several years to resolve. This increase represents a one-time payment for prior year's sales tax remittance. Some of these increased revenues were offset by declining revenues in other categories. The City's two largest on-going revenue sources are sales and property taxes. The gross property tax income is projected to be $9,354,600. This amount is $150,054 more than actual FY 2015-16 property tax revenues. Property tax collection for next fiscal year is anticipated to increase slightly. Gross sales tax income for FY 2016-17 is projected to be $24,315,600, which is $471,200 more than the adopted budget. Fiscal Year 2016-2017 Mid -Year Budget Review February 21, 2017 Page 3 The projected General Fund Expenditures of $59,870,004 include supplemental appropriations approved by the City Council through February 7, 2017. The June 30, 2017 General Fund Fund Balance is estimated to be $22,453,191. This amount represents 37% of General Fund operating expenditures, which meets the City Council's Reserve Policy of a minimum General Fund Balance reserve of 20%. A supplemental appropriation of $39,619 has been requested for the Tustin Housing Authority Fund for closing costs associated with the sale of two affordable housing units. OTHER SIGNIFICANT FUNDS Capital Projects Fund The 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 $121.5M. It is anticipated that $26.2M of the appropriated amount will be expensed on capital projects during FY 2016- 17. 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 $24.9M on capital projects. Capital projects for current and future fiscal years include the Veterans Sports Park, Tustin Legacy Linear Park, Peters Canyon Channel, Simon Reservoir, Moffett Drive, 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 $7,877,144. Any undesignated reserves are meant to address future projects detailed in the Seven - Year CIP. Community Development Block Grants (CDBG) The projected CDBG revenues for FY 2016-17 are $740,111. The actual revenues for FY 2015-16 were $596,200. The nature of on-going 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. The supplemental appropriations of $143,911 are for expenditures associated with the Peppertree Park lighting project. Fiscal Year 2016-2017 Mid -Year Budget Review Page 4 February 21, 2017 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 $ 2,458,160. The projects that are partially funded through Measure M/M2 include traffic signal equipment upgrades, signal synchronization, Main Street improvements, catch basins, detention basin landscaping, road improvements, and traffic signals. Park Development Fund The Park Development Funds Fund Balance at year-end are projected to be $8,506,158. The funds are to be used for future park developments that include Veterans Sports Park, acquisition of additional park space in the southwest quadrant of the City, and playground renovations. 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 Recognized Obligation Payment Schedule (ROPS) that have been approved by DoF. Previously, ROPS are prepared for six (6) month increments, however the revised HSC section 34177.7 (o) allows for the ROPS to be prepared for 1 year starting with Fiscal Year 2016-17. The 2016-17 ROPS has enforceable obligations of $6,529,698. The 2017-18 ROPS has enforceable obligations of $4,420,676. Water Enterprise The Water Enterprise Fund is projected to have operating revenues of $ 15,463,055, which are $71,970 less than prior fiscal year actuals. This decrease is due to the City's conservation efforts to meet the 21 % State mandated conservation target. The projected year-end operating expenditures are $16,590,060. The projected year-end operating Fund Balance for the Water Enterprise is $6,090,490, which will be used for operating reserves, meeting debt service requirements, and funding future capital replacements. At a future meeting, staff will be presenting the City Council with different water rate options, which will include an allocation (budget) based rate structure as well as a traditional block rate structure. Fiscal Year 2016-2017 Mid -Year Budget Review Page 5 February 21, 2017 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 $3,329,479. A supplemental appropriation of $4,487 has been requested for the Workers' Compensation Fund and $51,512 has been requested for the Liability Fund for costs associated with insurance premiums. ECONOMIC / OTHER CONSIDERATIONS Staff will continue to monitor Sales Tax and Property Tax trends throughout the year as staff prepare the 2017-19 biennial budget. Staff 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. The adoption of Resolution 17-06 will supersede Resolution 16-38. Resolution 17-06 adds a job classification for the Deputy Director of Finance, with a monthly salary range of $9,490.70 - $12,168.53. The resolution modified the amount an employee may receive for Acting Pay, which is additional compensation provided when an employee is assigned to temporarily work in a higher job classification. Acting Pay was previously paid at either an additional 5% of the employee's base salary or increasing the employee's compensation to equate to Step A of the Acting job classification. With this revision, Acting Pay can be paid at either an additional 5% of base salary or increasing the employee's compensation to any step within the salary range of the Acting classification. The specific amount of Acting Pay given to an employee is at the City Manager's discretion, within these guidelines. Fiscal Year 2016-2017 Mid -Year Budget Review February 21, 2017 Joh A. Buchanan g Finance Director �, iy lenda Babbitt Management Analyst Attachments: Mid -Year Budget Review Resolution 17-06 Page 6 � -/ . �" �O Sean Tran Administrative Services Manager CITY OF TUSTIN MID -YEAR BUDGET REVIEW FISCAL YEAR 2016-17 TUSTIN HISTORY BUILDING OUR FUTURE HONORING OUR PAST �J FEBRUARY 21, 2017 PREPARED BY THE FINANCE DEPARTMENT CITY OF TUSTIN CITY COUNCIL Dr. Allan Bernstein, Mayor Al Murray, Mayor Pro Tem Rebecca " Beckie" Gomez, Councilmember Chuck Puckett, Councilmember Letitia Clark, Councilmember Jeffrey C. Parker, City Treasurer David Kendig, City Attorney MANAGEMENT STAFF Jeffrey C. Parker, City Manager Matt West, Deputy City Manager Elizabeth A. Binsack, Director of Community Development John A. Buchanan, Acting Director of Finance & Director of Economic Development Charles F. Celano, Chief of Police 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 Page 1 Revenue Summaries 2-3 Expenditure Summaries: 4-5 Department Expenses: 12 City Council, City Clerk, and City Attorney 5 City Manager, F inanc e 5-6 Human Resources, Community Development 6 Public Works 7-8 Police/F ire 8-9 Parks & Recreation 9-10 Non -Departmental 10 Other Funds: Obligation Reimbursement from Succ. Agency 12 Backbone Fee Fund, Land Proceeds, CIP 12 CDBG 12-13 Cable PEG, Gas Tax 13 Park Development / Legacy Park 13-14 S CAQMD 14 Asset Forfeiture 14 Supplemental Law Enforcement 14 Measure M / M2 14-15 Lighting and Landscape District 15 Street Lighting 15 Workers' Comp 15 Liability 15 Unemployment 16 Equipment Replacement 16 Information Technology 16 Water Enterprise 16-17 Assessment District / CFD 18-19 Tustin Housing Authority 19 CIP Summary by Project 20-29 City of Tustin FY 2016-2017 MidYear Update Year End Projected Fund Balance for ALL FUNDS Fund Description Audited Ending Balance 06130115 15116 Actual One -Time Transfer In I Cash 15116 Actual Revenues 15116 Actual Expenditures 15116 Actual One -Time Transfer Out Audited Ending Balance 06130116 16117 Projections One -Time Transfer In I Cash 16117 Projections Revenues 16117 Projections Expenditures 16117 Projections One -Time Transfer Out Projected Ending Balance 06130117 100 General Fund $24,253,738 $9,818,397 $55,279,565 $53,459,024 $1,314,579 $25,496,695 $1,188,500 $55,638,000 $59,870,004 $0 $22,453,191 101 General Fund - Emergency Fund 1,000,000 0 0 0 0 1,000,000 0 0 0 0 1,000,000 186 Oblg Reimb Frm Successor Agncy 1,897,634 0 28,198 1,339 0 1,917,890 0 11,000 600 0 1,928,290 187 Backbone Fee Fund 16,650,333 0 254,600 82,246 0 18,599,740 0 10,305,617 1,798,065 0 27,107,292 189 Land Held for Resale 40,677,529 0 849,638 6,592,050 4,933,671 36,741,125 0 6,167,009 6,044,799 7,113,200 29,750,135 200 Capital Projects Fund-CIP 5,940,872 0 3,280,000 3,280,154 0 6,477,249 0 8,189,700 6,789,805 0 7,877,144 120 CDBG (2,441) 0 591,513 738,738 0 0 0 740,111 740,111 0 (0) 129 Cable PEG Fees Fund 180,952 211,000 137,007 14,526 0 485,002 0 130,000 537,502 0 77,500 130 Gas Tax 5,154,888 0 1,739,020 1,645,889 0 5,365,810 0 1,561,000 1,778,311 0 5,148,499 131 Park Development 2,791,380 0 545,241 577,249 0 3,603,018 0 193,000 216,525 0 3,579,493 132 Park Development Tustin Legacy 5,045,668 0 73,390 205,533 0 4,896,665 0 30,000 0 0 4,926,665 133 SCAQMD 193,069 0 104,620 153 0 269,374 0 82,100 198,000 0 153,474 134 Asset Forfeiture 382,123 0 1,352 191,265 160,249 31,849 0 146,843 0 0 178,692 135 RNSP Asset Forfeiture 0 135,922 1,401 144,302 0 16,725 0 0 38,758 0 (22,033) 136 Supplemental Law Enforcement 70,326 0 145,158 107,675 0 111,667 0 100,000 108,492 0 103,175 137 Treasury RNSP Asset Forfeiture 0 24,327 7,767 26,358 0 5,711 0 0 0 0 5,711 138 Measure M 670,835 0 38,484 481 0 706,406 0 2,000 0 0 708,406 139 Measure M2 3,347,013 0 2,921,367 2,583,996 95,427 3,491,091 0 9,236,488 2,419,160 39,000 10,269,419 141 Tustin LLD (87,024) 745,200 600,604 1,049,075 0 152 550,000 623,000 1,110,700 0 62,452 142 Tustin SL 1,235,045 0 987,652 619,521 0 1,633,901 0 875,000 633,000 0 1,875,901 181 Workers Compensation 1,110,736 0 916,289 1,128,594 430,600 2,428,951 0 906,000 864,787 0 2,470,164 182 Liability (74,592) 1,546,500 0 821,377 0 690,998 1,101,000 0 952,478 0 839,520 183 Unemployment 47,544 10,100 770 17,913 0 49,795 0 0 30,000 0 19,795 184 Equipment Replacement Fund 4,888,276 0 722,383 1,566,584 0 4,457,411 1,000,000 874,200 3,502,444 0 2,829,167 185 Information Technology 897,214 0 1,843,701 1,563,396 0 895,721 0 1,893,500 2,181,536 0 607,685 300 Water Enterprise 13,456,021 274,080 15,260,945 15,321,091 4,500,000 7,217,495 0 15,463,055 16,590,060 0 6,090,490 301 Water Capital Fund 5,201,839 2,500,000 1,619,698 1,566,763 0 6,962,133 0 1,541,800 1,440,580 0 7,063,353 302 Water Enterprise Emergency Fund 0 2,000,000 0 0 0 2,000,000 0 0 0 0 2,000,000 305 2011 Water Revenue Bond Fund 4,859,870 0 57,223 3,358,927 274,076 2,474,613 0 6,000 950,000 0 1,530,613 306 2013 Water Revenue Bond Fund 14,339,767 0 203,358 838,552 4 13,588,032 0 0 370,000 0 13,218,032 431 Assessment Dist. 95-1 Construction 3,392,248 435,000 1,996 0 745,200 3,084,045 0 1,600 0 550,000 2,535,645 433 CFD 04-1 1,108,183 0 1,299,983 1,324,720 0 1,062,260 0 1,384,000 1,345,319 0 1,100,941 434 CFD 06-1 Construction 1,157,280 4,595,601 5,320 1,400,744 1,560,411 2,844,148 0 3,000 6,813 0 2,840,335 435 CFD 06-1 Debt Service 9,403,620 0 63,288,836 4,841,449 4,449,078 6,712,608 0 5,349,600 5,340,913 0 6,721,295 436 CFD 07-1 Debt Service 1,933,317 0 1,183,521 918,463 1,371,004 1,835,892 0 1,109,800 1,122,725 0 1,822,967 437 CFD 07-1 Construction 472 1,371,004 2,303 0 0 1,373,307 0 0 300,000 0 1,073,307 438 CFD 06-1 Annex Construction 161,854 0 27 3,048 158,833 0 0 100 0 0 100 440 CFD 13-01 0 0 217,122 3,921 0 0 0 110,396 0 0 110,396 441 CFD 14-01 Debt Service 0 0 4,177,357 806,392 0 3,288,376 0 1,600,000 1,611,100 0 3,277,276 442 Special Tax 0 0 3,434,342 0 3,427,578 0 0 3,434,342 0 3,200,000 234,342 443 CFD 14-01 Construction 0 48,064 26,377,725 132,730 0 26,377,725 0 0 236,500 0 26,141,225 561 MCAS 2010 TAB Proceeds 28,603,029 0 390,360 10,868,920 0 22,572,901 0 0 7,799,888 0 14,773,013 570 Successor Agency (Trust Fund) 720,204 124,821 13,316 4,811,439 976,042 3,162,611 0 0 0 0 3,162,611 575 Tustin Housin Authori 1,325,896 976,042 23,988 292,495 0 1,928,577 0 4,200 406,964 0 1,525,813 TOTAL ALL FUNDS $201,934,716 $24,816,059 $188,627,140 $122,907,093 $24,396,753 $225,857,669 $3,839,500 $127,712,461 $127,335,939 $10,902,200 $219,171,491 Fund Balance-MidYear2017 211512017 City of Tustin FY 16-17 MidYear Budget Revenue Summary - All Funds Revenue Summary 14115 15116 16117 16117 Actual Actual Budget Projected 100 General Fund General Governmental Rev 55,705,497 60,733,865 52,430,900 53,753,000 Community Development 1,521,641 2,316,787 1,179,600 1,099,700 Public Works 67,029 85,098 57,300 79,300 Police Services 952,250 1,013,664 936,000 931,000 Fire Services 19,418 21,240 15,000 15,000 Parks and Recreation 867,251 927,309 1,019,000 948,500 100 General Fund 59,133,085 65,097,962 55,637,800 56,826,500 101 Emergency Fund 1,000,000 0 0 0 186 Oblg Reimb Frm Successor Agncy 14,390 28,198 11,000 11,000 187 Backbone Fee Fund 16,946,435 254,600 12,805,600 10,305,617 189 Land Held for Resale 49,382,458 849,638 8,500,000 6,167,009 200 Capital Projects Fund-CIP 2,848,851 3,280,000 8,189,700 8,189,700 120 CDBG 1,122,881 591,513 596,200 596,200 129 Cable PEG Fees 114,687 348,007 130,000 130,000 130 Gas Tax 2,225,104 1,739,020 1,635,600 1,561,000 131 Park Development 197,707 523,800 165,000 165,000 132 Park Development Tustin Legacy 38,262 73,390 30,000 30,000 133 SCAQMD 123,189 104,620 82,100 82,100 134 Asset Forfeiture 3,036 1,083 112,933 112,933 135 RNSP Asset Forfeiture 0 137,323 0 0 136 Supplemental Law Enforcement 137,143 145,158 100,000 100,000 137 Treasury RNSP Asset Forfeiture 0 24,583 0 0 138 Measure M 5,197 38,484 2,000 2,000 139 Measure M2 6,483,792 2,921,367 9,236,488 9,236,488 141 Tustin LLD 745,742 1,345,804 1,173,000 1,173,000 142 Tustin SL 876,542 987,652 875,000 875,000 181 Workers Compensation 715,857 916,289 906,000 906,000 182 Liability 1,113,892 1,546,500 1,101,000 1,101,000 183 Unemployment 10,396 10,870 0 0 184 Equipment Replacement Fund 1,214,988 722,383 1,874,200 1,874,200 185 Information Technology 1,567,687 1,843,701 1,893,500 1,893,500 300 Water Enterprise 18,410,530 15,535,025 15,451,300 15,463,055 301 Water Capital Fund 1,559,760 4,119,698 1,541,800 1,541,800 302 Water Enterprise Emergency Fund 0 2,000,000 0 0 305 2011 Water Revenue Bond Fund 36,880 57,223 6,000 6,000 306 2013 Water Revenue Bond Fund 107,298 203,358 0 0 430 Assessment Dist. 95-1 0 0 0 0 431 Assessment Dist. 95-1 Construction 6,963 436,996 1,600 1,600 432 Assessment Dist. 95-2 Debt Service 0 0 0 0 433 CFD 04-1 1,269,972 1,299,983 1,384,000 1,384,000 434 CFD 06-1 Construction 1,896,543 4,600,921 3,000 3,000 435 CFD 06-1 Debt Service 5,523,894 63,288,836 5,349,600 5,349,600 436 CFD 07-1 Debt Service 1,144,865 1,183,521 1,109,800 1,109,800 437 CFD 07-1 Construction 214 1,373,307 0 0 438 CFD 06-1 Annex Construction 12,370 27 100 100 440 CFD 13-1 3,934 217,122 0 110,396 441 CFD 14-1 0 4,177,357 1,600,000 1,600,000 442 Special Tax B 2,833,686 3,434,342 3,376,200 3,376,200 443 CFD 14-1 Construction 0 26,425,788 0 0 561 2010 MCAS TABs 244,424 390,360 0 0 570 Successor Agency (Trust Fund) 4,390,779 146,887 0 0 Rev Summaries - MidYear 2017 2 211512017 City of Tustin FY 16-17 MidYear Budget Revenue Summary - All Funds Revenue Summary 14115 15116 16117 16117 Rev Summaries - MidYear 2017 3 211512017 Actual Actual Budget Projected 575 Tustin Housing Authority 25,053 1,000,030 4,200 4,200 TOTAL 183,488,484 213,422,729 134,884,721 131,287,998 100 General Fund Property Tax in Lieu of VLF 6,348,585 6,746,211 6,450,000 6,700,000 Property Taxes 8,675,248 9,204,546 9,156,400 9,354,600 Residual Property Taxes 1,103,444 1,503,240 1,500,000 1,600,000 In Lieu -Prop Tax 19,070 18,859 27,200 19,300 AB 1290 Pass Thru 85,256 100,611 75,000 100,000 Special Tax B 2,837,620 0 3,200,000 3,200,000 Franchise Fees 1,911,699 1,952,370 1,854,000 1,907,000 Sales Tax Backfill 5,345,304 4,431,694 0 0 Sales and Use Tax 16,596,817 19,753,923 23,844,400 24,315,600 Sales Tax - Public Safety - Prop 172 327,775 327,993 284,200 284,200 Transient Occupancy Tax 1,090,675 1,554,754 1,250,000 1,250,000 Business License Fees 419,148 406,891 400,000 400,000 Real Property Transfer Tax 479,892 565,648 350,000 450,000 New Construction Tax 39,201 91,000 150,000 40,000 Planning Plan Check Fees 194,850 296,189 171,300 171,300 Building Permits & Plan Checks 1,253,113 1,887,517 856,400 856,400 Fees and Other Permits 241,840 191,596 290,700 225,800 Fines and Forfeitures 752,598 982,123 776,000 798,000 Interest Income 227,204 629,755 175,000 175,000 Use of property 933,116 1,084,709 1,003,400 1,003,400 POST Reimbursement 43,534 19,471 35,000 35,000 Revenue from Other Agencies 5,692 273,592 20,000 22,900 State Grants 16,764 22,487 3,000 20,400 Federal Grants 129,340 65,301 90,000 65,000 Sports Fees 276,144 277,014 299,500 220,000 Class Fees 246,605 304,987 300,000 305,000 Other Recreation Fees 203,149 198,840 199,500 203,500 Transfer In 6,546,347 9,818,397 1,188,500 1,188,500 Reimbursement from Other Funds 1,200,000 1,200,000 1,200,000 1,200,000 All Other Sources 1,583,054 1,188,244 488,300 715,600 General Fund Total 59,133,085 65,097,962 55,637,800 56,826,500 Rev Summaries - MidYear 2017 3 211512017 City of Tustin FY 16-17 MidYear Budget - Expenditure Summary Expenditure Summary 14/15 15/16 16/17 16/17 Actual Actual Budget Projection 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 101 Emergency Fund 186 Oblg Reimb Frm Successor Agr 187 Backbone Fee Fund 189 Land Held for Resale 200 Capital Projects Fund-CIP 120 CDBG 129 Cable PEG Fees 130 Gas Tax 131 Park Development 132 Park Develop. Tustin Legacy 133 SCAQMD 134 Asset Forfeiture 135 RNSP Asset Forfeiture 136 Supplemntal Law Enforcement 137 Treasury RNSP Asset Forfeiture 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 302 Water Emergency Fund 305 2011 Water Rev Bond Fund 306 2013 Water Rev Bond 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 435 CFD 06-1 Debt Service 436 CFD 07-1 Debt Service 437 CFD 07-1 Construction 438 CFD 06-1 Annex Construction 39,847 31,780 42,000 38,122 412,873 442,953 526,200 534,073 506,798 530,515 550,000 550,000 1,430,382 1,373,755 1,564,100 1,586,280 1,095,719 1,140, 417 1,227,400 1,372,145 630,456 717,706 751,600 748,457 2,917,396 3,075,132 3,736,800 3,672,142 9,232,428 11, 030,648 13,125,713 12, 705,346 21,934,147 22,482,175 25,578,979 25,462,364 6,668,629 6,985,045 7,167,600 7,167,600 2,905,565 3,342,600 3,768,300 3,796,575 0 0 0 0 3,757,180 3,620,877 2,236,900 2,236,900 51,531,419 54,773,603 60,275,591 59,870,004 0 0 0 0 1,234 1,339 600 600 1,648,411 82,246 28,255,400 1,798,065 14, 940,352 11, 525,721 15, 717,615 13,157,999 2,401,516 3,280,154 10,785,852 6,789,805 1,122,881 738,738 596,200 740,111 0 14,526 537,502 537,502 2,405,721 1,645,889 2,545,850 1,778,311 490,220 577,249 1,536,825 216,525 3,281 205,533 4,900,000 0 76 153 198,000 198,000 51,490 351,514 0 0 0 144,302 38,758 38,758 137,309 107,675 108,600 108,492 0 26,358 0 0 18,121 481 0 0 4,169,069 2,679,423 9,668,001 2,458,160 715,504 1,049,075 1,130,700 1,110,700 924,962 619,521 648,000 633,000 1,944,854 1,559,194 860,300 864,787 1,408,714 821,377 900,966 952,478 22,672 17,913 30,000 30,000 741,823 1,566,584 3,502,444 3,502,444 1,176,293 1,563,396 2,190,021 2,181,536 15,140,643 19, 821,091 16, 790,970 16, 590,060 (218,472) 1,566,763 9,427,430 1,440,580 0 0 0 0 3,310 3,633,003 1,698,000 950,000 (148,206) 838,556 9,175,000 370,000 0 0 0 0 265,924 745,200 550,000 550,000 0 0 0 0 1,184,332 1,324,720 1,345,319 1,345,319 8,676,801 2,961,156 2,577,586 6,813 5,341,227 9,290,526 5,340,913 5,340,913 1,120,234 2,289,468 1,122,725 1,122,725 21 0 350,000 300,000 516,020 161,881 131,000 0 Exp Summaries - MidYear 2017 4 2/15/2017 City of Tustin FY 16-17 MidYear Budget - Expenditure Summary Expenditure Summary 14115 15116 16117 16117 Actual Actual Budget Projection 440 CFD 13-1 3,934 3,921 0 0 441 CFD 14-1 0 806,392 1,611,100 1,611,100 442 Special Tax B 2,833,686 3,427,578 3,200,000 3,200,000 443 CFD 14-1 Construction 0 132,730 15,242,973 236,500 561 2010 MCAS TABs 3,734,643 10,868,920 14,115,900 7,799,888 570 Successor Agency (Trust Fund) 3,685,575 5,787,481 0 0 575 Tustin Housing Authority 271,596 292,495 367,345 406,964 TOTAL 128,267,189 147,303,845 227,473,486 138,238,139 City Council Personnel 9,640 0 0 0 Operations 30,207 31,780 42,000 38,122 Capital 0 0 0 0 39,847 31,780 42,000 38,122 City Clerk Personnel 293,482 365,607 395,100 399,135 Operations 104,823 76,542 130,600 129,938 Capital 14,568 804 500 5,000 412,873 442,953 526,200 534,073 City Attorney Personnel 0 0 0 0 Operations 506,798 530,515 550,000 550,000 Capital 0 0 0 0 City Manager's Office Total 506,798 530,515 550,000 550,000 City Manager's Office City Manager Personnel 687,413 734,527 532,500 542,002 Operations 83,978 82,941 92,100 92,100 Capital 0 0 0 0 771,391 817,467 624,600 634,102 Economic Development Division Personnel 284,806 421,119 759,800 777,358 Operations 374,186 135,169 179,700 174,820 Capital 0 0 0 0 658,992 556,288 939,500 952,178 City Manager's Office Personnel 972,218 1,155,646 1,292,300 1,319,360 Operations 458,164 218,109 271,800 266,920 Capital 0 0 0 0 City Manager's Office Total 1,430,382 1,373,755 1,564,100 1,586,280 Exp Summaries - MidYear 2017 5 211512017 City of Tustin FY 16-17 MidYear Budget - Expenditure Summary Expenditure Summary 14115 Actual 15116 Actual 16117 Budget 16117 Projection Finance 148,963 165,461 196,600 177,500 Personnel 871,836 940,027 919,100 946,045 Operations 223,883 199,908 307,300 425,100 Capital 0 482 1,000 1,000 Community Development 1,095,719 1,140, 417 1,227,400 1,372,145 Human Resources Personnel 477,540 552,245 555,000 570,957 Operations 148,963 165,461 196,600 177,500 Capital 3,954 0 0 0 630,456 717,706 751,600 748,457 Community Development Planning Personnel 1,246,241 1,299,019 1,304,000 1,256,555 Operations 56,579 215,828 654,500 654,500 Capital 0 0 0 0 1,302,821 1,514,847 1,958,500 1,911,055 Building Personnel 403,691 564,525 843,400 863,679 Operations 1,102,214 880,210 708,300 668,927 Capital 0 0 0 0 1,505,904 1,444,735 1,551,700 1,532,606 Code Enforcement Personnel 77,737 87,113 98,000 99,881 Operations 30,934 28,437 128,600 128,600 Capital 0 0 0 0 108,671 115,550 226,600 228,481 Community Development Personnel 1,727,669 1,950,657 2,245,400 2,220,115 Operations 1,189,728 1,124, 475 1,491,400 1,452,027 Capital 0 0 0 0 Comm. Development Total 2,917,396 3,075,132 3,736,800 3,672,142 Exp Summaries - MidYear 2017 6 211512017 City of Tustin FY 16-17 MidYear Budget - Expenditure Summary Expenditure Summary Successor Agency 1 RDA Personnel Operations Capital Successor Agency 1 RDA Total Public Works Administration Personnel Operations Capital Engineering Personnel Operations Capital Streets Personnel Operations Capital Landscape Personnel Operations Capital Water Quality Personnel Operations Capital Fleet Maintenance Personnel Operations Capital Building Facilities Personnel Operations Capital 14115 15116 16117 16117 Actual Actual Budget Projection 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 482,385 388,375 428,800 428,366 509,033 577,582 823,408 650,400 0 0 0 0 991,419 965,957 1,252,208 1,078,766 735,441 844,757 883,500 871,185 102,253 75,880 238,000 158,000 0 14,675 0 0 837,694 935,312 1,121,500 1,029,185 695,221 682,981 591,800 570,479 102,027 113,879 139,300 139,300 1,200,000 1,910,000 3,325,000 3,325,000 1,997,248 2,706,860 4,056,100 4,034,779 1,217,086 1,405,978 1,482,700 1,305,846 1,698,278 2,239,964 2,255,104 2,243,900 0 0 0 0 2,915,365 3,645,942 3,737,804 3,549,746 108,316 141,346 133,100 139,214 257,829 293,859 356,500 356,500 0 0 0 0 366,145 435,205 489,600 495,714 418,674 467,246 489,800 482,088 489,741 477,992 534,000 534,700 0 0 0 0 908,415 945,238 1,023,800 1,016,788 190,101 221,106 291,800 291,869 1,025,452 1,174,570 1,152,901 1,207,900 0 0 0 0 1,215,553 1,395,676 1,444,701 1,499,769 Exp Summaries - MidYear 2017 7 211512017 City of Tustin FY 16-17 MidYear Budget - Expenditure Summary Expenditure Summary 14115 15116 16117 16117 Actual Actual Budget Projection Emergency Services Personnel 0 0 0 0 Operations 590 459 0 600 Capital 0 0 0 0 590 459 0 600 Public Works Personnel 3,847,223 4,151,789 4,301,500 4,089,046 Operations 4,185,204 4,954,185 5,499,213 5,291,300 Capital 1,200,000 1,924,675 3,325,000 3,325,000 Public Works Total 9,232,428 11,030,648 13,125,713 12,705,346 Police Administration Personnel Operations Capital 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 897,538 957,848 1,209,400 1,133,841 1,043,666 1,169,325 1,505,026 1,504,700 0 0 0 0 1,941,204 2,127,173 2,714,426 2,638,541 5,402,254 5,369,766 5,796,400 5,796,417 491,155 466,095 438,680 448,150 0 0 0 0 5,893,409 5,835,862 6,235,080 6,244,567 4,868,300 4,638,300 5,539,300 5,539,301 137,762 130,908 153,630 154,100 0 0 0 0 5,006,062 4,769,208 5,692,930 5,693,401 3,388,113 3,841,732 4,538,900 4,538,921 135,312 141,800 195,743 195,743 0 0 0 0 3,523,425 3,983,532 4,734,643 4,734,664 1,693,488 1,600,457 1,183,100 1,183,118 89,892 146,816 325,680 280,900 0 0 0 0 1,783,380 1,747,273 1,508,780 1,464,018 2,039,526 2,066,878 2,479,800 2,479,752 216,693 334,736 511,900 506,600 0 0 0 0 2,256,219 2,401,614 2,991,700 2,986,352 Exp Summaries - MidYear 2017 8 211512017 1,530,449 1,617,513 1,701,419 1,700,820 Police Personnel City of Tustin 19,849,349 FY 16-17 MidYear Budget - Expenditure Summary Expenditure Summary 14115 15116 16117 16117 3,385,112 Actual Actual Budget Projection Operations Support Services 0 Police Total 21,934,147 Personnel 1,291,106 1,374,368 1,405,900 1,405,901 Operations 239,344 243,144 295,519 294,919 Capital 0 0 0 0 1,530,449 1,617,513 1,701,419 1,700,820 Police Personnel 19,580,324 19,849,349 22,152,800 22,077,252 Operations 2,353,823 2,632,826 3,426,179 3,385,112 Capital 0 0 0 0 Police Total 21,934,147 22,482,175 25,578,979 25,462,364 Support Services Fire Service Contract Personnel 235,734 257,676 270,700 Personnel 0 0 0 0 Operations 6,668,629 6,985,045 7,167,600 7,167,600 Capital 0 0 0 0 Fire Service Contract Total 6,668,629 6,985,045 7,167,600 7,167,600 Parks & Recreation Administration Personnel 417,016 456,743 474,700 479,876 Operations 163,608 315,433 404,500 454,500 Capital 700 0 850 850 581,324 772,176 880,050 935,226 Sports Personnel 572,451 693,285 668,200 631,522 Operations 294,046 310,339 332,650 332,650 Capital 1,228 1,275 8,000 8,000 867,726 1,004,898 1,008,850 972,172 Classes/Cultural Services Personnel 144,609 170,569 264,000 260,621 Operations 316,244 348,503 365,500 374,000 Capital 10,446 11,886 51,000 51,000 471,299 530,958 680,500 685,621 Senior Citizens Personnel 315,258 345,897 439,500 439,429 Operations 100,891 96,505 112,100 116,700 Capital 0 0 0 0 416,148 442,402 551,600 556,129 Support Services Personnel 235,734 257,676 270,700 270,817 Operations 6,837 7,185 7,750 7,750 Capital 1,117 3,113 2,000 2,000 243,688 267,975 280,450 280,567 Exp Summaries - MidYear 2017 9 211512017 City of Tustin FY 16-17 MidYear Budget - Expenditure Summary Expenditure Summary 14115 Actual 15116 Actual 16117 Budget 16117 Projection Tustin Youth Center 1,257,350 1,320,450 14,249 17,203 Personnel 296,824 294,217 330,600 330,611 Operations 27,799 29,044 34,850 34,850 Capital 757 929 1,400 1,400 325,379 324,190 366,850 366,861 Parks & Rec Personnel Operations Capital Parks & Rec Total Non -Departmental 1,981,891 2,218,387 2,447,700 2,412,875 909,424 1,107,009 1,257,350 1,320,450 14,249 17,203 63,250 63,250 2,905,565 3,342,600 3,768,300 3,796,575 Personnel 406,274 1,424,939 404,800 404,800 Operations 3,339,056 2,195,828 1,832,100 1,832,100 Capital 11,850 110 0 0 3,757,180 3,620,877 2,236,900 2,236,900 General Fund Total Personnel 30,168,098 32,608,645 34,713,700 34,439,585 Operations 20,118,701 20,221,684 22,172,141 22,036,169 Capital 1,244,621 1,943,274 3,389,750 3,394,250 100 General Fund Total 51,531,419 54,773,603 60,275,591 59,870,004 Exp Summaries - MidYear 2017 10 211512017 City of Tustin FY 16-17 MidYear Budget - Expenditure Summary Expenditure Summary 14115 15116 16117 16117 Actual Actual Budget Projection Projected General Fund Expenditures 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 M ZA e4- �5,a o� e � a C\` p2 QJ off` CP� 7 Budget 7 Projected Exp Summaries - MidYear 2017 11 211512017 City of Tustin FY 16-17 MidYear Budget - Expenditure Summary Expenditure Summary 14115 15116 16117 16117 CIP, CIP Actual Actual Budget Projection Oblg Reimb Frm Successor Agncy 0 0 0 0 Personnel 0 0 0 0 Operations 1,234 1,339 600 600 Capital 0 0 0 0 186 Oblg Reimb Frm Successor Agnc 1,234 1,339 600 600 Operations 0 0 0 0 Backbone Fee Fund 667,850 80,423 50,000 170,000 Personnel 0 0 0 0 Operations 91,755 37,701 0 0 Capital 1,556,657 44,545 28,255,400 1,798,065 187 Backbone Fee Fund Total 1,648,411 82,246 28,255,400 1,798,065 Land Held for Resale Personnel 0 660,426 675,300 675,213 Operations 8,489,934 10, 629,267 10, 328,915 10, 363, 476 Capital 1,758,507 95,678 4,713,400 2,119,310 189 Land Held for Resale Total 10,248,441 11,385,371 15,717,615 13,157,999 CIP, CIP 152,622 213,000 226,266 Operations 283,012 Personnel 0 0 0 0 Operations 117,147 17,783 0 0 Capital 2,284,369 3,262,371 10,785,852 6,789,805 200 CIP Total 2,401,516 3,280,154 10,785,852 6,789,805 CDBG Admin Personnel 172,019 152,622 213,000 226,266 Operations 283,012 296,054 258,200 268,845 Capital 0 0 0 0 455,031 448,676 471,200 495,111 CDBG Admin, Job Creation 1 Incentive Personnel 0 0 0 0 Operations 0 50,000 75,000 75,000 Capital 0 0 0 0 0 50,000 75,000 75,000 CDBG Capital Personnel 0 0 0 0 Operations 0 0 0 0 Capital 667,850 80,423 50,000 170,000 667,850 80,423 50,000 170,000 Exp Summaries - MidYear 2017 12 211512017 City of Tustin FY 16-17 MidYear Budget - Expenditure Summary Expenditure Summary 14115 Actual 15116 Actual 16117 Budget 16117 Projection CDBG Total 1,405,400 1,466,993 1,224,550 1,253,550 Personnel 172,019 152,622 213,000 226,266 Operations 283,012 346,054 333,200 343,845 Capital 667,850 80,423 50,000 170,000 120 CDBG Total 1,122,881 579,099 596,200 740,111 Cable PEG Fees Personnel Operations Capital 129 Cable PEG Fees Total Gas Tax, Non -Dept Personnel Operations Capital Gas Tax, CIP 0 0 0 0 0 14,526 537,502 537,502 0 0 0 0 0 14,526 537,502 537,502 0 0 0 0 3,460 3,740 0 0 0 0 0 0 3,460 3,740 0 0 Personnel 129,241 139,094 221,300 224,026 Operations 1,405,400 1,466,993 1,224,550 1,253,550 Capital 867,620 36,063 1,100,000 300,735 2,402,261 1,642,149 2,545,850 1,778,311 Gas Tax Total Personnel 129,241 139,094 221,300 224,026 Operations 1,408,860 1,470,733 1,224,550 1,253,550 Capital 867,620 36,063 1,100,000 300,735 130 Gas Tax Total 2,405,721 1,645,889 2,545,850 1,778,311 Park Dev Personnel 0 0 0 0 Operations 406,604 495,967 0 0 Capital 81,626 79,257 1,536,825 216,525 488,230 575,225 1,536,825 216,525 Park Dev, CIP Personnel 0 0 0 0 Operations 406,604 495,967 0 0 Capital 81,626 79,257 1,536,825 216,525 131 Park Dev Total 488,230 575,225 1,536,825 216,525 Legacy Park, CIP Personnel Operations Capital 0 0 0 0 3,281 3,499 0 0 0 202,035 4,900,000 0 31281 205,533 4,900,000 0 Exp Summaries - MidYear 2017 13 211512017 City of Tustin FY 16-17 MidYear Budget - Expenditure Summary Expenditure Summary 14115 15116 16117 16117 Actual Actual Budget Projection 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 3,281 3,499 0 0 0 202,035 4,900,000 0 3,281 205,533 4,900,000 0 0 0 0 0 76 153 100,000 98,000 0 0 98,000 100,000 76 153 198,000 198,000 0 0 0 0 51,490 351,514 0 0 0 0 0 0 51,490 351,514 0 0 99,586 105,821 108,600 108,492 0 0 0 0 37,680 1,790 0 0 137,266 107,611 108,600 108,492 Personnel 0 0 0 0 Operations 442 481 0 0 Capital 0 0 0 0 442 481 0 0 Measure M - Capital Personnel 0 0 0 0 Operations 0 0 0 0 Capital 17,679 0 0 0 17,679 0 0 0 Measure M Personnel 0 0 0 0 Operations 442 481 0 0 Capital 17,679 0 0 0 138 Measure M Total 18,121 481 0 0 Exp Summaries - MidYear 2017 14 211512017 City of Tustin FY 16-17 MidYear Budget - Expenditure Summary Expenditure Summary 14115 15116 16117 16117 Actual Actual Budget Projection Measure M2 - Non -Dept Personnel 0 0 0 0 Operations 111,616 95,427 39,000 39,000 Capital 0 0 0 0 Measure M2 - Capital Personnel Operations Capital 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 111,616 95,427 39,000 39,000 0 0 0 0 153,695 114,508 0 0 3,903,758 2,469,488 9,629,001 2,419,160 4,057,453 2,583,996 9,629,001 2,419,160 0 0 0 0 265,310 209,935 39,000 39,000 3,903,758 2,469,488 9,629,001 2,419,160 4,169,069 2,679,423 9,668,001 2,458,160 0 0 0 0 715,504 1,049,075 1,130,700 1,110,700 0 0 0 0 715,504 1,049,075 1,130,700 1,110,700 0 0 0 0 603,956 618,387 648,000 633,000 320,283 172 0 0 924,239 618,559 648,000 633,000 700 0 0 0 1,944,154 1,559,074 855,300 859,787 0 120 5,000 5,000 1,944,854 1,559,194 860,300 864,787 0 0 0 0 1,408,714 821,057 900,966 952,478 0 0 0 0 1,405,714 821,057 900,966 952,478 Exp Summaries - MidYear 2017 15 211512017 City of Tustin FY 16-17 MidYear Budget - Expenditure Summary Expenditure Summary 14115 15116 16117 16117 Actual Actual Budget Projection Unemployment, Self Insurance Personnel 0 0 0 0 Operations 22,639 17,876 30,000 30,000 Capital 0 0 0 0 183 Unemployment 22,639 17,876 30,000 30,000 Equipment Replacement 615,060 794,300 783,144 Operations 1,438,270 Personnel 0 0 0 0 Operations 2,508 3,017 0 0 Capital 739,315 1,563,567 3,502,444 3,502,444 184 Equip. Replacement Total 741,823 1,566,584 3,502,444 3,502,444 Information Technology 615,060 794,300 783,144 Operations 1,438,270 Personnel 341,708 355,547 371,000 372,515 Operations 702,598 962,878 1,364,021 1,354,021 Capital 131,950 244,860 455,000 455,000 185 Info. Technology Total 1,176,255 1,563,285 2,190,021 2,181,536 Water, Service Billing Personnel 576,112 615,060 794,300 783,144 Operations 1,438,270 6,014,330 1,763,100 1,763,100 Capital 1,921 806 52,000 52,000 2,016,304 6,630,196 2,609,400 2,598,244 Water, Administration Personnel 486,942 677,550 690,100 712,367 Operations 2,301,100 2,678,914 3,973,955 4,177,808 Capital 0 0 139,815 30,000 2,788,042 3,356,463 4,803,870 4,920,175 Water Distribution Personnel 907,825 1,009,405 1,135,600 1,111,858 Operations 153,987 139,680 163,500 165,500 Capital 0 0 0 0 1,061,812 1,149,085 1,299,100 1,277,358 Main Street Facilities Personnel 153,062 172,333 172,800 174,315 Operations 674,694 639,620 805,700 596,200 Capital 0 0 0 0 827,756 811,953 978,500 770,515 Exp Summaries - MidYear 2017 16 211512017 City of Tustin FY 16-17 MidYear Budget - Expenditure Summary Expenditure Summary 14115 15116 16117 16117 2,435,157 Actual Actual Budget Projection 17th Street Desalter 0 2,995,450 2,537,517 3,688,500 Personnel 291,296 327,217 193,400 196,446 Operations 145,447 1,027,106 1,259,500 1,176,700 Capital 0 0 0 0 Imported Water Personnel Operations Capital Water Production Personnel Operations Capital Water Utility Fund Total Personnel Operations Capital 300 Water Utility Fund Total Water Capital Fund Personnel Operations Capital 301 Water Capital Fund Total 2011 Water Revenue Bond Fund Personnel Operations Capital Outlay 305 2011 Water Bond Fund Total 2013 Water Revenue Bond Fund Personnel Operations Capital Outlay 306 2013 Water Bond Fund Total 436,743 1,354,323 1,452,900 1,373,146 57,954 63,388 72,700 72,721 3,242,028 2,215,701 1,886,000 1,886,100 0 0 0 0 3,299,982 2,279,089 1,958,700 1,958,821 90,478 102,360 205,400 208,552 2,904,972 2,435,157 3,483,100 3,483,250 0 0 0 0 2,995,450 2,537,517 3,688,500 3,691,802 2,563,670 2,967,312 3,264,300 3,259,402 10,860,497 15,150,508 13,334,855 13,248,658 1,921 806 191,815 82,000 13, 426,089 18,118,626 16, 790,970 16, 590,060 0 0 0 0 335,927 336,200 470,000 470,000 399,152 (51,412) 0 0 735,079 284,788 470,000 470,000 0 0 0 0 154 274,076 0 0 (0) 3,356,124 1,698,000 950,000 154 3,630,200 1,698,000 950,000 0 0 0 0 9,192 9,689 0 0 (157,398) 828,866 9,175,000 370,000 (148,206) 838,556 9,175,000 370,000 Exp Summaries - MidYear 2017 17 211512017 City of Tustin FY 16-17 MidYear Budget - Expenditure Summary Expenditure Summary 14115 Actual 15116 Actual 16117 Budget 16117 Projection Assess. District 95-1 0 0 0 0 Personnel 0 0 0 0 Operations 0 0 0 0 Capital 0 0 0 0 430 Assess. District 95-1 Total 0 0 0 0 Assess. District 95-1, Non Dept Personnel Operations Capital 430 Assess. District 95-1 Total 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Assess. District 95-1 Construction Personnel 0 0 0 0 Operations 210,601 745,200 550,000 550,000 Capital 55,323 0 0 0 431 District 95-1 Const. Total 265,924 745,200 550,000 550,000 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 0 0 0 0 0 0 0 0 0 N N 0 0 0 0 0 0 0 0 1,184,332 1,324,720 1,345,319 1,345,319 0 0 0 0 1,184,332 1,324,720 1,345,319 1,345,319 CFD 06-1 Construction Personnel 0 0 0 0 Operations 1,149,270 80,401 0 0 Capital 7,278,247 1,320,343 2,577,586 6,813 434 CFD 06-1 Construction Total 8,427,517 1,400,744 2,577,586 6,813 CFD 06-1 Debt Svs Personnel Operations Capital 435 CFD 06-1 Debt Svs Total 0 0 0 0 5,341,227 4,841,449 5,340,913 5,340,913 0 0 0 0 5,341,227 4,841,449 5,340,913 5,340,913 Exp Summaries - MidYear 2017 18 211512017 City of Tustin FY 16-17 MidYear Budget - Expenditure Summary Expenditure Summary 14115 15116 16117 16117 Actual Actual Budget Projection CFD 07-1 Debt Svs Personnel 0 0 0 0 Operations 1,120,234 2,289,468 1,122,725 1,122,725 Capital 0 0 0 0 436 CFD 07-1 Debt Svs Total 1,120,234 2,289,468 1,122,725 1,122,725 CFD 07-1 Construction Personnel Operations Capital 437 CFD 07-1 Construction Total CFD 06-1 Annex Construction Personnel Operations Capital 438 CFD 06-1 Annex Const. Total MCAS 2010 TABs Personnel Operations Capital 4011111i4le-I' ili[ijfe1:P2VIM� Tustin Housing Authority Personnel Operations Capital 575 Tustin Housing Authority Total 0 0 0 0 0 0 0 0 0 0 350,000 300,000 0 0 350,000 300,000 0 0 0 0 292,535 158,833 0 0 223,485 3,048 131,000 0 516,020 161,881 131,000 0 103,915 111,531 115,900 117,763 2,848,966 581,435 0 0 781,762 10,175,955 14,000,000 7,682,125 3,734,643 10,868,920 14,115,900 7,799,8T8- 199,266 220,136 267,000 271,242 72,330 72,359 100,345 135,722 0 0 0 0 271,596 292,495 367,345 406,964 Exp Summaries - MidYear 2017 19 211512017 City of Tustin FY 16/17 CIP Capital Improvement Program by Project - Mid Year Projection JL # Description Fund 15/16 15/16 Final Audited Budget Expenditures 15/16 Audited Carryover 16/17 New/Addl Request 16/17 Adopted Budget 16/17 16/17 16/17 Carryover Supplemental Mid -Year Adjustment Adjustments Adjustments 16/17 Current Budget 16/17 Year -End Projection Annual Me or Building Maintanence 10032 Asset Forfeiture Fund 134 275,000 243,467 31,533 038,758 P -7,225 0 -31,533 0 0 10032 CDBGy16 120 170,000 170,000 170,000 10032 City CIP General Fund 200 790,000 701,762 88,238 600,000 750,000 -61,762 0 0 688,238 600,000 10032 Water Capital Fund 301 0 0 0 0 0 0 0 0 0 0 1,065,000 945,229 119,771 600,000 788,758 -68,987 0 138,467 858,238 770,000 City Corporate Yard Facilities Master Plan 10067 City CIP Fund - General Fund 200 493,000 309,339 183,661 0 493,000 -309,339 0 90,005 273,666 273,666 10067 Water Capital Fund 301 512,500 8,450 504,050 6,500,000 6,552,500 451,550 0 0 7,004,050 400,000 10067 Unfunded 000 0 0 6,500,000 6,500,000 0 0 0 6,500,000 0 1,005,500 317,789 687,711 13,000,000 13,545,500 142,211 0 90,005 13,777,716 673,666 Civic Center Alternate Power Source Improvements 10069 Equipment Replacement Fund 184 939,850 15,450 924,400 20,150 950,000 -5,450 0 0 944,550 52,000 939,850 15,450 924,400 20,150 950,000 -5,450 0 0 944,550 52,000 Senior Center Alternate Power Source Improvements 10073 Equipment Replacement Fund 184 500,000 0 500,000 0 490,000 10,000 0 0 500,000 27,000 500,000 0 500,000 0 490,000 10,000 0 0 500,000 27,000 Median Landscape Rehabilitation 10074 Gas Tax 130 0 0 450,000 450,000 0 0 0 450,000 10074 Measure M2 Fairshare Fund 139 0 0 450,000 450,000 0 0 0 450,000 10074 Measure M2 Competitive 139 0 0 200,000 200,000 0 0 0 200,000 10074 MCAS Land Proceeds Fund 189 1,000,000 130,245 869,755 0 783,400 86,355 0 0 869,755 90,000 1,000,000 130,245 869,755 1,100,000 1,883,400 86,355 0 0 1,969,755 90,000 City Council Chamber Renovations 10075 General Fund - CIP 200 0 0 0 1,000,000 1,000,000 0 0 0 1,000,000 760,000 10075 Cable PEG Fees Fund 129 0 0 0 500,000 500,000 0 0 0 500,000 500,000 0 0 0 1,500,000 1,500,000 0 0 0 1,500,000 1,260,000 South Hanger Rehabilitation 10076 MCAS Land Sale Proceeds 189 1,000,000 0 1,000,000 -500,000 500,000 0 0 0 500,000 1,000,000 0 1,000,000 -500,000 500,000 0 0 0 500,000 0 20 City of Tustin FY 16/17 CIP Capital Improvement Program by Project - Mid Year Projection 11.2ri1.2ri11.2ri1.2ri11.2ri11.2ri11.2rl Citrus Ranch Park Picnic Shelter 20046 Park Development Fund Annual Me or Park Maintenance 20054 Park Development Fund Frontier Park Playground Renovation 20072 CDBG Fund Year 2013 20072 PD- Grant Centennial Park Entry & Laurel Glen Park Par Course 20075 Park Development Fund Frontier Park Water Play Recirculation System 20076 Park Development Fund 20076 Park Development Fund -Housing Related Parks Grant Program 131 0 0 0 280,000 280,000 0 0 0 280,000 0 0 0 280,000 280,000 0 0 0 280,000 0 131 900,825 58,347 842,478 80,000 866,825 55,653 0 0 922,478 216,525 900,825 58,347 842,478 80,000 866,825 55,653 0 0 922,478 216,525 120 159,639 0 0 0 0 0 0 0 0 131 57,000 37,497 0 0 0 0 0 0 0 216,639 37,497 0 0 0 0 0 0 0 0 131 85,416 43,865 0 0 0 0 0 0 0 85,416 43,865 0 0 0 0 0 0 0 0 131 250,000 363,264 0 0 0 0 0 0 0 131 260,700 0 0 0 0 0 0 0 0 510,700 363,264 0 0 0 0 0 0 0 0 Tustin Legacy Linear Park Between Barranca Parkway and Armstong Avenue Final Audited Audited New/Addl Adopted Carryover Supplemental Mid -Year Current Year -End JL # Description Fund Budget Expenditures Carryover Request Budget Adjustment Adjustments Adjustments Budget Projection Veterans Sports Park at Tustin Legacy 20077 WAS Land Proceeds Fund 189 1,775,200 53,700 1,721,500 -1,730,000 0 -8,500 0 8,500 0 0 20043 Legacy Park Development Fund 132 5,154,980 58,249 5,096,731 -100,000 4,900,000 96,731 0 0 4,996,731 20043 WAS Backbone Fees 187 0 -2,630,000 0 9,250,000 9,250,000 0 0 0 9,250,000 20043 Lerner CFD 06-1 Fund 434 247,586 247,586 0 247,586 0 0 0 247,586 20043 RDA -MCAS Tax Allocation Bonds Fund 561 8,000,000 2,978 7,997,022 -1,200,000 6,500,000 297,022 0 0 6,797,022 13,402,566 61,227 13,341,339 7,950,000 20,897,586 393,753 0 0 21,291,339 0 Citrus Ranch Park Picnic Shelter 20046 Park Development Fund Annual Me or Park Maintenance 20054 Park Development Fund Frontier Park Playground Renovation 20072 CDBG Fund Year 2013 20072 PD- Grant Centennial Park Entry & Laurel Glen Park Par Course 20075 Park Development Fund Frontier Park Water Play Recirculation System 20076 Park Development Fund 20076 Park Development Fund -Housing Related Parks Grant Program 131 0 0 0 280,000 280,000 0 0 0 280,000 0 0 0 280,000 280,000 0 0 0 280,000 0 131 900,825 58,347 842,478 80,000 866,825 55,653 0 0 922,478 216,525 900,825 58,347 842,478 80,000 866,825 55,653 0 0 922,478 216,525 120 159,639 0 0 0 0 0 0 0 0 131 57,000 37,497 0 0 0 0 0 0 0 216,639 37,497 0 0 0 0 0 0 0 0 131 85,416 43,865 0 0 0 0 0 0 0 85,416 43,865 0 0 0 0 0 0 0 0 131 250,000 363,264 0 0 0 0 0 0 0 131 260,700 0 0 0 0 0 0 0 0 510,700 363,264 0 0 0 0 0 0 0 0 Tustin Legacy Linear Park Between Barranca Parkway and Armstong Avenue , 20077 WAS Backbone Fee Fund 187 5,600,000 0 5,600,000 -4,500,000 900,000 200,000 0 0 1,100,000 1,100,000 20077 WAS Land Proceeds Fund 189 1,775,200 53,700 1,721,500 -1,730,000 0 -8,500 0 8,500 0 0 20077 Community Facilities District -14-1 443 0 132,730 -132,730 3,600,000 3,600,000 -132,730 0 132,730 3,600,000 0 7,375,200 186,430 7,188,770 -2,630,000 4,500,000 58,770 0 141,230 4,700,000 1,100,000 Heritage Park Playground Renovation 20078 Park Development Fund 131 0 0 0 175,000 175,000 0 0 0 175,000 0 0 0 175,000 175,000 0 0 0 175,000 0 Clinton C Miller Community Center Auditorium Renovation 20079 Park Development Fund 131 0 0 0 200,000 200,000 0 0 0 200,000 0 0 0 200,000 200,000 0 0 0 200,000 0 21 City of Tustin FY 16/17 CIP Capital Improvement Program by Project - Mid Year Projection JL # Description Fund 15/16 Final Budget 15/16 Audited Expenditures 15/16 Audited Carryover 16/17 New/Addl Request 16/17 Adopted Budget 16/17 Carryover Adjustment 16/17 Supplemental Adjustments 16/17 Mid -Year Adjustments 16/17 Current Budget 16/17 Year -End Projection BBS Install Qn. Existing Traffic Signal 40079 139 6,574 -6,574 0 -6,574 0 0 -6,574 0 6,574 -6,574 0 0 -6,574 0 0 -6,574 0 Traffic Signal Equipment Upgrades & Replacement 40080 Gas Tax Fund 130 0 0 0 0 0 0 0 0 0 40080 Measure M2 Fairshare Fund 139 158,209 28,985 129,224 21,791 160,000 -8,985 0 0 151,015 151,015 158,209 28,985 129,224 21,791 160,000 -8,985 0 0 151,015 151,015 Jamboree Road, Warner Ave & Tustin Ave Signal Synchronization 40081 Measure M2 Fairshare Fund 139 32,430 8,132 24,298 0 22,430 1,868 0 0 24,298 24,298 32,430 8,132 24,298 0 22,430 1,868 0 0 24,298 24,298 First St / Bolsa Ave Signal Synchronization 40082 Measure M2 Fairshare Fund 139 13,080 0 13,080 0 13,080 0 0 0 13,080 13,080 13,080 0 13,080 0 13,080 0 0 0 13,080 13,080 Newport Ave Signal Syncronization 40085 Measure M2 Fairshare Fund 139 138,709 76,421 62,288 0 123,709 -61,421 0 0 62,288 62,288 138,709 76,421 62,288 0 123,709 -61,421 0 0 62,288 62,288 Seventeenth Street Signal Synchronization Project 40086 Measure M2 Fairshare Fund 139 64,797 0 64,797 0 64,797 0 0 0 64,797 64,797 64,797 0 64,797 0 64,797 0 0 0 64,797 64,797 Main Street Improvements 40087 Measure M2 Fairshare Fund 139 200,000 0 200,000 0 200,000 0 0 0 200,000 180,000 SCAQMD AB2766 133 98,000 0 98,000 100,000 198,000 0 0 0 198,000 198,000 298,000 0 298,000 100,000 398,000 0 0 0 398,000 378,000 EdingerAve/Irvine Center Dr Traffic Signal Synchronization Project 40088 Measure M2 Fairshare Fund 139 0 0 0 144,190 144,190 0 0 0 144,190 0 0 0 144,190 144,190 0 0 0 144,190 0 Tustin Ranch RoadNon Karmen Ave Traffic Signal Synchronization Proiect 40089 Measure M2 Fairshare Fund 139 0 0 0 302,890 302,890 0 0 0 302,890 0 0 0 302,890 302,890 0 0 0 302,890 0 22 City of Tustin FY 16/17 CIP Capital Improvement Program by Project - Mid Year Projection 23 15/16 15/16 15/16 16/17 16/17 16/17 16/17 16/17 16/17 16/17 Final Audited Audited New/Addl Adopted Carryover Supplemental Mid -Year Current Year -End JL # Description Fund Budget Expenditures Carryover Request Budget Adjustment Adjustments Adjustments Budget Projection Citywide Installation of Catch Basin BMPs 50036 Measure M2 Fairshare Fund - Competitive 139 119,018 171,305 -52,287 0 0 -52,287 0 0 -52,287 1,365 50036 Measure M2 Fairshare Fund 139 52,368 0 52,368 0 -3,632 56,000 0 0 52,368 0 171,386 171,305 81 0 -3,632 3,713 0 0 81 1,365 Detention Basin Landscaping and Water Quality Installation at Red Hill and Barranca 50038 Measure M2 Fairshare Fund - Competitive 139 824,688 45,588 779,100 0 824,688 -45,588 0 779,100 779,100 50038 MCAS Backbone Fee Fund 187 680,208 27,731 652,477 0 600,000 52,477 0 45,588 698,065 698,065 50038 Lerner CFD O6-1 Fund 434 0 0 0 0 0 0 0 6,813 6,813 6,813 50038 CFD 14-1 Fund 443 0 0 0 0 0 0 0 1,500 1,500 1,500 1,504,896 73,319 1,431,577 0 1,424,688 6,889 0 53,901 1,485,478 1,485,478 Peters Canyon Wash Water Capture and Reuse Pipeline 50039 RDA -MCAS Tax Allocation Bonds Fund 561 100,000 59,955 0 0 0 0 0 0 0 0 COMPLETE 0 0 0 0 0 Peters Canyon Channel Improvements 50040 MCAS Backbone Fee Fund 187 2,600,000 0 2,600,000 13,400,000 16,000,000 0 0 0 16,000,000 0 50040 Lerner CFD O6-1 Fund 434 29,481 29,856 0 0 0 0 0 0 0 0 50040 Lerner CFD O6-1 Annexation Fund 438 0 0 0 0 0 0 0 0 0 0 50040 CFD 14-1 Fund 443 13,200,000 0 13,200,000 -11,600,000 1,600,000 0 0 0 1,600,000 200,000 50040 RDA -MCAS Tax Allocation Bonds Fund 561 2,200,000 237,823 1,962,177 -1,800,000 0 162,177 0 0 162,177 162,177 18,029,481 267,679 17,762,177 0 17,600,000 162,177 0 0 17,762,177 362,177 Biofiltration Retrofit - Edinger / Red Hill / Valencia / Kensington Park Quadrant 50041 Measure M2 Fairshare Fund - Competitive 139 1,200,000 1,629,261 -429,261 0 0 -429,261 0 0 -429,261 50041 Measure M2 Fairshare Fund 139 336,461 0 336,461 0 0 336,461 0 0 336,461 COMPLETE -92,800 0 0 -92,800 0 Simon Reservoir Analysis and Reconstruction 60114 Water Capital Fund 301 988,460 12,520 975,940 0 0 975,940 0 0 975,940 0 60114 2013 Water Bond Fund 306 2,042,602 669,149 1,373,453 7,000,000 8,200,000 173,453 0 0 8,373,453 350,000 3,031,062 681,669 2,349,393 7,000,000 8,200,000 1,149,393 0 0 9,349,393 350,000 Tustin Avenue and 17th Street Water Main Replacements 60146 2011 Water Bond Fund 305 25,000 0 25,000 0 25,000 0 0 0 25,000 0 25,000 0 25,000 0 25,000 0 0 0 25,000 0 23 City of Tustin FY 16/17 CIP Capital Improvement Program by Project - Mid Year Projection JL # Description Fund 15/16 15/16 Final Audited Budget Expenditures 15/16 Audited Carryover 16/17 New/Addl Request 16/17 Adopted Budget 16/17 16/17 16/17 Carryover Supplemental Mid -Year Adjustment Adjustments Adjustments 16/17 Current Budget 16/17 Year -End Projection Drill and Install Water Well and Wellhead at 1822 N. Tustin Avenue 60150 WaterEnterpnse Fund 300 0 0 0 0 0 0 0 0 0 0 60150 2011 Water Bond Fund 305 0 0 0 0 0 0 0 0 0 0 60150 2013 Water Bond Fund 306 0 2,320 -2,320 0 0 -2,320 0 20,000 17,680 20,000 0 2,320 -2,320 0 0 -2,320 0 20,000 17,680 20,000 Tustin Ave / Santa Clara Ave Water Main Project 60155 Water Capital Fund 301 65,000 0 65,000 0 65,000 0 0 0 65,000 0 60155 2011 Water Bond Fund 305 0 0 0 0 0 0 0 0 0 0 65,000 0 65,000 0 65,000 0 0 0 65,000 0 Mardick Road Water Main Replacement btw Red Hill Ave and Beverly Glenn Drive 60160 Water Capital Fund 301 50,000 0 50,000 0 50,000 0 0 0 50,000 0 50,000 0 50,000 0 50,000 0 0 0 50,000 0 Fire Flow Hydraulic Modeling 60162 Water Capital Fund 301 100,885 0 100,885 0 100,885 0 0 0 100,885 0 100,885 0 100,885 0 100,885 0 0 0 100,885 0 MWD Turnouts - OC 43 Improvements 60163 Water Capital Fund 301 1,082,238 106,370 975,868 0 1,000,000 -24,132 0 0 975,868 0 1,082,238 106,370 975,868 0 1,000,000 -24,132 0 0 975,868 0 Well Rehab Program 60164 Water Capital Fund 301 554,719 0 554,719 -35,026 369,693 150,000 0 0 519,693 150,000 554,719 0 554,719 -35,026 369,693 150,000 0 0 519,693 150,000 Drill & Install Wellhead - Southwest Tustin (Edinger) 60165 WaterEnterpnse Fund 300 0 0 0 0 0 0 0 0 0 60165 Water Capital Fund 301 219,352 60,426 158,926 0 149,352 9,574 0 0 158,926 50,000 60165 2011 Water Bond Fund 305 4,673,000 3,710,161 962,839 0 1,673,000 -710,161 0 0 962,839 950,000 4,892,352 3,770,587 1,121,765 0 1,822,352 -700,587 0 0 1,121,765 1,000,000 EI Camino/Newport Line Stop Program 60170 Water Capital Fund 301 0 80,536 -80,536 0 0 -80,536 0 0 -80,536 580 0 80,536 -80,536 0 0 -80,536 0 0 -80,536 580 Water Main Replacement - Simon Ranch Road to Racquet Hill 60171 2013 Water Bond Fund 306 125,000 0 125,000 850,000 975,000 0 0 0 975,000 0 125,000 0 125,000 850,000 975,000 0 0 0 975,000 0 24 City of Tustin FY 16/17 CIP Capital Improvement Program by Project - Mid Year Projection JL # Description Fund 15/16 15/16 Final Audited Budget Expenditures 15/16 Audited Carryover 16/17 New/Addl Request 16/17 Adopted Budget 16/17 16/17 16/17 Carryover Supplemental Mid -Year Adjustment Adjustments Adjustments 16/17 Current Budget 16/17 Year -End Projection Browning Ave Water Main Replacement - Between Beverly Glen & La Colina 70014 Gas Tax Fund 130 222,816 139,603 0 0 0 0 0 60172 Water Capital Fund 301 300,000 0 300,000 0 300,000 0 0 0 300,000 0 0 0 300,000 0 300,000 0 300,000 0 0 0 300,000 0 Communication Equipment Replacement - SCADA 0 COMPLETE 0 0 60173 Water Capital Fund 301 0 0 0 170,000 170,000 0 0 0 170,000 170,000 0 0 0 170,000 170,000 0 0 0 170,000 170,000 17th Street Treatment Plant Membrane Replacement 362,998 250,000 70015 Measure M2 Fairshare Fund 139 322,000 330,541 -8,541 765,000 765,000 -8,541 0 60174 Water Capital Fund 301 0 0 0 200,000 200,000 0 0 0 200,000 200,000 0 1,206,290 0 0 0 200,000 200,000 0 0 0 200,000 200,000 Major Pavement Maintenance 2,325,747 1,794,680 Annual Roadway & Public Infrastructure Maintenance Program 2016-17(MOE) 70001 139 30,250 -30,250 0 0 -30,250 0 0 -30,250 0 0 200,000 50,000 70016 Measure M2 Fairshare COMPLETE 0 0 -30,250 0 0 -30,250 0 Annual Roadway and Public Infrastructure Maintenance 355,000 355,000 70016 General Fund - CIP Projects 200 0 0 0 0 0 0 0 70013 Gas Tax Fund 130 1,126,570 11,280 0 0 0 0 0 0 0 0 70013 Measure M Tumback Fund 138 40,000 0 0 0 0 0 0 0 0 70013 City CIP Fund 200 1,300,000 0 0 0 0 0 0 0 0 COMPLETE 0 0 0 0 0 Annual Roadway and Public Infrastructure Maintenance 70014 Gas Tax Fund 130 222,816 139,603 0 0 0 0 0 0 0 70014 Measure M2 Fairshare Fund 139 264,304 192,975 0 0 0 0 0 0 0 70014 City CIP Fund 200 1,235,750 1,236,590 0 0 0 0 0 0 0 COMPLETE 0 0 0 0 0 Annual Roadway and Public Infrastructure Maintenance Program 2015-16 (MOE) 70015 Gas Tax Fund 130 200,000 137,002 62,998 300,000 400,000 -37,002 0 0 362,998 250,000 70015 Measure M2 Fairshare Fund 139 322,000 330,541 -8,541 765,000 765,000 -8,541 0 0 756,459 300,000 70015 City CIP Fund 200 570 19,280 -18,710 1,225,000 1,225,000 -18,710 0 0 1,206,290 1,244,680 522,570 486,823 35,747 2,290,000 2,390,000 -64,253 0 0 2,325,747 1,794,680 Annual Roadway & Public Infrastructure Maintenance Program 2016-17(MOE) 70016 Gas Tax 130 0 0 0 200,0006 200,000 0 0 0 200,000 50,000 70016 Measure M2 Fairshare 139 0 0 0 70,000 70,000 0 0 285,000 355,000 355,000 70016 General Fund - CIP Projects 200 0 0 0 0 0 0 0 0 0 0 0 0 0 270,000 270,000 0 0 285,000 555,000 405,000 25 City of Tustin FY 16/17 CIP Capital Improvement Program by Project - Mid Year Projection Warner Ave Extension: Red Hill Ave to Armstrong Ave 70202 Measure M2 Fairshare Fund - Competitive Fund 139 70202 Street Lighting District Fund 142 70202 MCAS Backbone Fee Fund - Irvine Cc Reimbursement 187 70202 MCAS Land Proceeds Fund 189 70202 City CIP Fund - Irvine Ranch Water District - Reimbursement 200 70202 Lerner CFD O6-1 Fund 434 70202 Lerner CFD O6-1 Fund -Santa Ana -Tustin Trans Sys Imp Authority (TSTA) 434 70202 RDA -MCAS Tax Allocation Bonds Fund 561 Barranca Parkway Improvements 70205 434 0 101,613 15/16 15/16 15/16 16/17 16/17 16/17 16/17 16/17 16/17 16/17 0 0 Final Audited Audited New/Addl Adopted Carryover Supplemental Mid -Year Current Year -End JL # Description Fund Budget Expenditures Carryover Request Budget Adjustment Adjustments Adjustments Budget Projection Armstrong Ave Extension: Warner Ave to Barranca Parkway -25,599 0 0 0 0 0 0 0 0 0 0 70201 Street Lighting District Fund 142 -1,641 0 -1,641 0 0 -1,641 0 0 -1,641 0 70201 MCAS Backbone Fee Fund 187 1,000,121 0 1,000,121 0 1,000,000 121 0 0 1,000,121 0 70201 MCAS Land Proceeds Fund 189 111,642 70,079 0 0 0 0 0 0 0 0 70201 City CIP Fund - Irvine Ranch Water District - Reimbursement 200 567 0 0 0 0 0 0 0 0 0 70201 Lerner CFD O6-1 Fund 434 0 0 0 0 0 0 0 0 0 0 70201 Lerner CFD O6-1Annex Fund 438 3,048 3,048 0 0 0 0 0 0 0 0 70201 RDA -MCAS Tax Allocation Bonds Fund 561 54,260 54,261 0 0 0 0 0 0 0 0 4,583,271 3,033,665 1,167,997 127,387 998,480 0 1,000,000 -1,520 0 0 998,480 0 Warner Ave Extension: Red Hill Ave to Armstrong Ave 70202 Measure M2 Fairshare Fund - Competitive Fund 139 70202 Street Lighting District Fund 142 70202 MCAS Backbone Fee Fund - Irvine Cc Reimbursement 187 70202 MCAS Land Proceeds Fund 189 70202 City CIP Fund - Irvine Ranch Water District - Reimbursement 200 70202 Lerner CFD O6-1 Fund 434 70202 Lerner CFD O6-1 Fund -Santa Ana -Tustin Trans Sys Imp Authority (TSTA) 434 70202 RDA -MCAS Tax Allocation Bonds Fund 561 Barranca Parkway Improvements 70205 434 0 101,613 -101,613 0 0 -101,613 0 0 -101,613 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25,599 -25,599 0 0 -25,599 0 0 -25,599 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8,947 -8,947 0 0 -8,947 0 0 -8,947 0 876,295 -876,295 0 0 -876,295 0 0 -876,295 70221 Community Facilities District 14-1 443 COMPLETE 0 1,000,000 -1,012,454 0 0 -1,012,454 0 18,321 -18,321 0 -18,321 0 0 -18,321 COMPLETE -18,321 0 0 -18,321 0 Red Hill Ave Median Improvements between Baranca Pkwv and Edinger Ave 70197 Community Facilities District 14-1 443 0 0 0 500,000 500,000 0 0 0 500,000 70197 Measure "M2" -Competitive 139 0 0 0 1,000,000 1,000,000 0 0 0 1,000,000 0 0 0 1,500,000 1,500,000 0 0 0 1,500,000 0 Victory Road Extension - Red Hill Avenue to Armstrong Avenue 70221 Lerner CFD O6-1 Fund -Santa Ana -Tustin Trans Sys Imp Authority (TSTA) 200 1,487,904 6,445 1,481,459 0 1,300,000 181,459 0 0 1,481,459 1,481,459 70221 Community Facilities District 14-1 443 1,000,000 0 1,000,000 350,000 1,350,000 0 0 0 1,350,000 35,000 70221 City CIPFund- SOCCCD 200 1,500,000 0 1,500,000 350,000 1,850,000 0 0 0 1,850,000 1,500,000 70221 Lerner CFD O6-1 Annexation Fund 438 14,000 0 14,000 0 0 14,000 0 0 14,000 70221 RDA -MCAS Tax Allocation Bonds Fund 561 0 112,188 -112,188 0 0 -112,188 0 0 -112,188 17,206 4,001,904 118,633 3,883,271 700,000 4,500,000 83,271 0 0 4,583,271 3,033,665 26 City of Tustin FY 16/17 CIP Capital Improvement Program by Project - Mid Year Projection Park Avenue Extension from Victory Road to Moffett Drive 15/16 15/16 15/16 16/17 16/17 16/17 16/17 16/17 16/17 16/17 70225 CityClPFund - Irvine Ranch Water District - Reimbursement 200 Final Audited Audited New/Addl Adopted Carryover Supplemental Mid -Year Current Year -End JL # Description Fund Budget Expenditures Carryover Request Budget Adjustment Adjustments Adjustments Budget Projection Moffett Drive Extension from Tustin Ranch Rd to East of Peters Canyon Channel 70225 Lerner CFD 06-1 Annexation Fund 438 0 0 0 0 0 0 0 0 70224 MCAS Land Proceeds Fund 189 271,000 497,500 -226,500 0 0 -226,500 0 2,226,500 2,000,000 200,000 70224 CityClPFund - Irvine Ranch Water District - Reimbursement 200 750,100 792,959 -42,859 0 0 -42,859 0 0 -42,859 263,326 70224 Lerner CFD 06-1 Fund 434 1,330,075 1,330,075 0 0 0 0 0 0 0 70224 Lerner CFD 06-1 Annexation Fund 438 0 0 0 0 0 0 0 0 0 0 70224 RDA -MCAS Tax Allocation Bonds Fund 561 16,269,938 8,975,191 7,294,747 0 5,900,000 1,394,747 0 1,000,000 8,294,747 5,500,000 1,500,000 18,621,113 11,595,725 7,025,388 0 5,900,000 1,125,388 0 3,226,500 10,251,888 5,500,000 Park Avenue Extension from Victory Road to Moffett Drive 70225 CityClPFund - Irvine Ranch Water District - Reimbursement 200 187,972 221,298 -33,326 0 0 -33,326 0 63,326 30,000 30,000 70225 Lerner CFD 06-1 Fund 434 0 0 0 0 0 0 0 0 0 70225 Lerner CFD 06-1 Annexation Fund 438 0 0 0 0 0 0 0 0 0 70225 RDA -MCAS Tax Allocation Bonds Fund 561 1,996,075 422,483 1,573,592 0 500,000 1,073,592 0 200,000 1,773,592 1,773,592 2,184,047 643,782 1,540,265 0 500,000 1,040,265 0 263,326 1,803,591 1,803,592 Red Hill Ave Widening between Barranca Parkway and Warner Ave 70226 Lerner CFD 06-1 Fund 434 9,900 9,900 0 0 0 0 0 0 0 70226 MCAS Backbone Fees 187 0 0 0 1,500,000 1,500,000 0 0 0 1,500,000 70226 Measure "M2" -Competitive 139 0 0 0 2,500,000 2,500,000 0 0 0 2,500,000 70226 RDA -MCAS Tax Allocation Bonds Fund 561 200,000 103,350 96,650 0 0 96,650 0 0 96,650 209,900 113,250 96,650 4,000,000 4,000,000 96,650 0 0 4,096,650 0 Red Hill Ave Widening between Warner Avenue and Edinger Avenue 70227 MCAS 2010 Tax Allocation Bond 561 240,000 10,850 229,150 1,000,000 1,100,000 129,150 0 0 1,229,150 229,150 70227 MCAS Backbone Fees 187 0 0 0 500,000 500,000 0 0 0 500,000 70227 Measure "M2" -Competitive 139 0 0 0 2,500,000 2,500,000 0 0 0 2,500,000 70227 Lerner CFD 06-1 Fund 434 0 0 0 0 0 0 0 0 0 240,000 10,850 229,150 4,000,000 4,100,000 129,150 0 0 4,229,150 229,150 Traffic Calming - Main Street and Bryan Ave 70228 Gas Tax Fund 130 50,000 5,379 44,621 0 50,000 -5,379 0 0 44,621 50,000 5,379 44,621 0 50,000 -5,379 0 0 44,621 0 Aston Street Extension Between Barranca Parkway and Tustin Linear Park 70229 MCAS Backbone Fee Fund 187 200,000 0 200,000 -200,000 0 0 0 0 0 70229 Community Facilities District -14-1 443 0 0 0 2,200,000 2,200,000 0 0 0 2,200,000 200,000 0 200,000 2,000,000 2,200,000 0 0 0 2,200,000 0 27 City of Tustin FY 16/17 CIP Capital Improvement Program by Project - Mid Year Projection JL # Description Fund 15/16 15/16 Final Audited Budget Expenditures 15/16 Audited Carryover 16/17 New/Addl Request 16/17 Adopted Budget 16/17 16/17 16/17 Carryover Supplemental Mid -Year Adjustment Adjustments Adjustments 16/17 Current Budget 16/17 Year -End Projection Moffett Dnve Ext from Future Legacy Rd Ext to Tustin Ranch Road 70230 MCAS Land Proceeds 189 175,000 3,992 171,008 0 100,000 71,008 0 3,955,000 4,126,008 171,008 70230 Community Facilities District -06-1 434 0 0 0 715,000 715,000 0 0 -715,000 0 70230 Community Facilities District -14-1 443 0 0 0 2,785,000 2,785,000 0 0 -2,785,000 0 175,000 3,992 171,008 3,500,000 3,600,000 71,008 0 455,000 4,126,008 171,008 Legacy Road Ext from Valencia Avenue to Moffett Dnve Ext 70231 MCAS Land Sale Proceeds 189 175,000 0 175,000 0 100,000 75,000 0 4,745,000 4,920,000 175,000 70231 Community Facilities District 14-1 443 0 0 0 2,454,000 2,454,000 0 0 -2,454,000 0 70231 Community Facilities District 06-1 434 0 0 0 1,615,000 1,615,000 0 0 -1,615,000 0 70231 Community Facilities District 06-1 Annexation 438 0 0 0 131,000 131,000 0 0 -131,000 0 175,000 0 175,000 4,200,000 4,300,000 75,000 0 545,000 4,920,000 175,000 Laurelwood Curb Ramp Construction Project 70232 CDBG Fund Year 2016 120 80,000 0 80,000 0 50,000 30,000 0 0 80,000 70232 Gas Tax Fund 130 10,000 5,383 4,617 0 0 4,617 0 0 4,617 735 90,000 5,383 84,617 0 50,000 34,617 0 0 84,617 735 Park Ave Improvement Q. District 70233 Community Facilities District -07-1 437 0 0 0 0 350,000 0 0 1,000,000 1,350,000 300,000 70233 Unfunded 000 0 0 0 0 0 0 2,500,000 2,500,000 0 0 0 0 350,000 0 0 3,500,000 3,850,000 300,000 TUSD School Site Grading 70234 MCAS Land Proceeds 189 50,000 0 50,000 1,950,000 1,950,000 50,000 0 0 2,000,000 2,000,000 50,000 0 50,000 1,950,000 1,950,000 50,000 0 0 2,000,000 2,000,000 Grading of the City Prop Adi to the TUSD Site, future Legacy Rd, Moffett Dr, TRR 70235 MCAS Land Sale Proceeds 189 20,000 0 20,000 1,030,000 1,030,000 20,000 0 0 1,050,000 750,000 20,000 0 20,000 1,030,000 1,030,000 20,000 0 0 1,050,000 750,000 Citywide Accessible Pedestrian and Countdown Signals Improvement Program 70236 General Fund -CIP Projects 200 0 0 500,000 500,000 0 0 0 500,000 400,000 0 0 0 500,000 500,000 0 0 0 500,000 400,000 Southbound Newport at SR -55 Northbound/Del Amo Improvement Proiect 70237 Measure M2 Fair Share 139 0 0 150,280 150,280 0 0 0 150,280 150,280 0 0 0 150,280 150,280 0 0 0 150,280 150,280 Eastbound EI Camino Real at Jamboree Road Improvement Project 70238 Measure M2 Fair Share 139 0 0 0 137,937 137,937 0 0 0 137,937 137,937 0 0 0 137,937 137,937 0 0 0 137,937 137,937 28 City of Tustin FY 16/17 CIP Capital Improvement Program by Project - Mid Year Projection 15/16 15/16 15/16 16/17 16/17 16/17 16/17 16/17 16/17 16/17 Final Audited Audited New/Addl Adopted Carryover Supplemental Mid -Year Current Year -End JL # Description Fund Budget Expenditures Carryover Request Budget Adjustment Adjustments Adjustments Budget Projection Westbound EI Camino Real at Tustin Ranch Road Improvement Project 0 0 0 0 500,000 500,000 100,000 Lansdowne Road and Valencia Avenue Traffic Signal Project 70239 Developer 200 0 0 0 3,000,000 3,000,000 0 0 0 3,000,000 500,000 0 0 0 3,000,000 3,000,000 0 0 0 3,000,000 500,000 Parkcenter Lane and Bryan Avenue Traffic Signal Project Measure M2 Fair Share 139 0 0 0 0 0 0 0 500,000 500,000 100,000 0 0 0 0 0 0 0 500,000 500,000 100,000 Lansdowne Road and Valencia Avenue Traffic Signal Project Measure M2 Fair Share 139 0 0 0 0 0 0 0 500,000 500,000 100,000 0 0 0 0 0 0 0 500,000 500,000 100,000 TOTAL 92,172,372 24,875,134 64,238,317 59,757,212 121,583,368 2,762,161 0 9,718,429 134,063,958 26,173,316 29 RESOLUTION NO. 17-06 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUSTIN RELATING TO COMPENSATION AND BENEFITS FOR UNREPRESENTED EXECUTIVE MANAGEMENT AND MANAGEMENT EMPLOYEES, AND SUPERSEDING RESOLUTION 16-38 WHEREAS, the employees covered by this Resolution constitute Executive Management and Management personnel; and WHEREAS, the City Council has consulted with the City Manager concerning the proposed employment terms contained herein; NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Tustin (the "City") authorizes staff to implement the provisions of this Resolution and modify the City's Classification and Compensation Plans to reflect the changes approved in this Resolution, and that the wages, hours and conditions of employment be adopted and set forth as follows: CHAPTER 1 — GENERAL PROVISIONS Section 1: Classifications The Executive Management unit includes the classifications designated by the City as "department heads". The Management unit includes all other unrepresented FLSA-exempt classifications designated by the City as "management" employees. Whenever the term "Executive Management" is used in this Resolution, it shall be understood to include the City Manager. The benefits and terms of employment of the City Manager and any other Executive Management employee employed under an individual employment agreement shall be as set forth herein, provided that any contrary written terms established by the City Council or City Manager, which provide a greater benefit than provided for in this Resolution, shall prevail. Section 2: Effective Dates The effective date of each Section is February 20, 2017, unless otherwise stated herein. CHAPTER 2 — COMPENSATION Section 3: Salary With the paycheck issued for the pay period which includes July 1, 2017, all Executive Management employees who are employed by the City on the effective date will receive a Resolution 17-06 Page 1 of 18 one-time lump sum payment of nine thousand, two hundred and ninety-two dollars ($9,292.00). In accordance with the California Public Employees' Retirement System regulations and definition of Special Compensation (2 CCR §571), this lump sum payment will not be reported to CalPERS for purposes of retirement. With the paycheck issued for the pay period which includes July 1, 2017, all Management employees who are employed by the City on the effective date will receive a one-time lump sum payment of seven. thousand, one hundred and forty-one dollars ($7,141.00). In accordance with the California Public Employees' Retirement System regulations and definition of Special Compensation (2 CCR §571), this lump sum payment will not be reported to CalPERS for purposes of retirement. The monthly salaries for employees covered by this Resolution are hereby incorporated and listed in Appendix A and Appendix B. The attached salary ranges shall constitute the basic compensation plan consisting of six (6) steps in each range. For all employees covered by this Resolution, the hourly rate of pay shall be the monthly rate multiplied by twelve (12) divided by two -thousand and eighty (2080) annual hours. Section 4: Bilingual Pay The City shall pay Bilingual Pay in the amount of one hundred dollars ($100) per month (paid biweekly) to employees in City -designated positions who demonstrate conversational skill in Spanish or another language approved by the Director of Human Resources as necessary for City business. To qualify for Bilingual Pay, the employee must 1) have a business need to speak Spanish or another City -approved language in the performance of his/her public contact duties on a frequent and recurring basis and 2) successfully pass a City -sponsored examination for conversational skill. The Director of Human Resources may limit the number of employees receiving Bilingual Pay based on the needs of the City and may discontinue Bilingual Pay for any employee who no longer uses bilingual skills in the course of work. Individuals are eligible to receive Bilingual Pay at the beginning of the first pay period after the Human Resources Department receives the employee's passing test results. In compliance with the California Public Employees' Retirement System regulations and definition of special compensation (2 CCR §571), the monetary value of bilingual pay (Bilingual Premium) shall be reported to CalPERS as special compensation described in Title 2 CCR, Section 571(a)(4) as a "special assignment pay" — a type of reportable special compensation. Resolution 17-06 Page 2 of 18 Section 5: Uniforms The City shall provide employees in the classification of Police Captain with uniforms, including replacements as needed. Additionally, employees in these classifications receive an allowance of $16.50 per biweekly pay period, up to a maximum of $429 per year, for care and maintenance of uniforms. In compliance with the California Public Employees' Retirement System regulations and definition of special compensation (2 CCR §571), for "classic members" as defined by the Public Employees' Pension Reform Act of 2013, the compensation paid for the maintenance of required uniforms shall be reported to CalPERS as special compensation described in Title 2 CCR, Section 571(a)(5) as a "statutory item" — a type of reportable special compensation. The City shall provide uniforms, including replacements as needed, to employees in the classifications of Maintenance Supervisor, Water Maintenance and Construction Supervisor, and Water Treatment Supervisor. In compliance with the California Public Employees' Retirement System regulations and definition of special compensation (2 CCR §571), for "classic members" as defined by the Public Employees' Pension Reform Act of 2013, the monetary value of the rental and maintenance of the required uniforms shall be reported to CaIPERS as special compensation described in Title 2 CCR, Section 571(a)(5) as a "statutory item" — a type of reportable special compensation. Section 6: Educational Incentive Pay Employees in the classification of Police Captain who have obtained a master's degree and a POST Management Certificate are eligible to receive Educational Incentive Pay of $500 per month ($230.76 per pay period). Such :employees are eligible to receive Educational Incentive Pay at the beginning of the first pay period after Human Resources certifies that the employee has met all of the eligibility requirements. In compliance with the California Public Employees' Retirement System regulations and definition of special compensation (2 CCR §571), the monetary value of educational incentive pay shall be reported to CalPERS as special compensation described in Title 2 CCR, Section 571(a)(2) as an "educational pay" — a type of reportable special compensation. Section 7: Acting Pay An employee assigned to temporarily work in a higher classification will receive Acting Pay. At the City Manager's discretion, during the Acting assignment the employee will either receive Acting Pay in an amount equal to 5% of the employee's base pay or the amount necessary to increase the employee's base salary to any step in the salary range of the higher classification. Acting Pay will be paid effective the beginning of the first full pay period in which the employee serves in the Acting assignment. Resolution 17-06 Page 3 of 18 In compliance with the California Public Employees' Retirement System regulations and definition of Special Compensation (2 CCR §571), the monetary value of Acting Pay shall be reported to CalPERS as Special Compensation for "classic members" as defined by the Public Employees' Pension Reform Act of 2013. Acting Pay ("Temporary Upgrade Pay") is described in Title 2 CCR, Section 571(a)(3) as a "premium pay" — a type of reportable special compensation. In the event of a dispute, it is ultimately CalPERS who determines whether any form of pay is reportable special compensation. CHAPTER 3 — BENEFITS Section 8: Flexible Benefits Plan The City contracts with the California Public Employees' Retirement System (CaIPERS) for the provision of medical insurance. All Confidential employees shall receive the minimum amount required under the Public Employees' Medical and Hospital Care Act (PEMHCA) ($128 for calendar year 2017 and a yet to be determined amount for subsequent calendar years) as well as an additional amount which is provided under a Section 125 Flexible Benefits program. The amounts below include the minimum amount under PEMHCA. Effective the pay period that includes July 1, 2016, the monthly Flexible Benefits contribution per eligible Executive Management employee and Management employee (hired into the Management unit on or before September 3, 2002) is as follows: Employee Only Employee + 1 Employee + 2 Dependent or more Dependents $1,225 $1,443 $1,789 Effective the pay period that includes July 1, 2017, the monthly Flexible Benefits contribution per eligible Executive Management employee and Management employee (hired into the Management unit on or before September 3, 2002) is as follows: Employee Only Employee + 1 Employee + 2 Dependent or more Dependents $1,275 $1,493 $1,839 Effective the pay period that includes July 1, 2016, the monthly Flexible Benefits contribution per eligible Management employee (hired into the Management unit on or after September 4, 2002) is as follows: Employee Only Employee + 1 Employee + 2 Dependent or more Dependents $1,025 $1,150 $1,300 Effective the pay period that includes July 1, 2017, the monthly Flexible Benefits Resolution 17-06 Page 4 of 18 contribution per eligible Management employee (hired into the Management unit on or after September 4, 2002) is as follows: Employee Only Employee + 1 Employee + 2 Dependent or more Dependents $1,075 $1,200 $1,350 Employees who do not take medical insurance through the program offered by the City shall receive $425 per month effective the pay period that includes July 1, 2016 and $450 per month effective the pay period that includes July 1, 2017 as the Flexible Benefits Opt -Out contribution. As a condition of receiving such amount, the employee must provide evidence, satisfactory to the City, that he/she has medical insurance coverage comparable to coverage available through the City program. If the employee also opts out of the City's dental insurance, the employee must also provide evidence, satisfactory to the City, that he/she has dental insurance coverage comparable to coverage'available through the City program. The Flexible Benefits contribution consists of mandatory and discretionary allocations which may be applied to City -sponsored programs, including required payment towards employee medical insurance under the Public Employees' Medical and Hospital Care Act (PEMHCA). Employees may allocate the remaining amount among the following City -sponsored programs: 1. Medical insurance 2. Dental insurance 3. Additional life insurance 4. Vision insurance 5. Deferred compensation 6. Section 125 Flexible Spending Account programs (medical and/or dependent care reimbursement programs) 7. Eligible catastrophic care programs 8. Cash Discretionary allocations are to be made in accordance with program/City requirements, including restrictions as to the time when changes may be made in allocations to the respective programs. The Flexible Benefits program is governed by Section 125 of the Internal Revenue Code (IRC). The City retains the right to change administrators. Participation in the Section 125 medical and/or dependent care reimbursement programs is voluntary and employee -funded. Resolution 17-06 Page 5 of 18 Section 9: Retirement Employees covered under this Resolution shall be members of the California Public Employees' Retirement System (CaIPERS) and are subject to all applicable provisions of the City's contract with CalPERS. . Miscellaneous members employed by the City by December 31, 2011 shall be enrolled in the CaIPERS 2% @ 55 plan in accordance with Government Code Section 21354 for Local Miscellaneous members. The plan includes both an employer and employee contribution. Effective the pay period that includes July 1, 2013, the employee is responsible for paying the employee contribution of 7% of the employee's wages through a pre-tax payroll deduction. The City has adopted the CaIPERS resolution in accordance with IRS Code section 414(h)(2) to ensure that the employee contribution is made on a pre-tax. The plan has been amended to include Section 21573 (Third Level of 1959 Survivor Benefits), Section 20042 (One -Year Final Compensation), and Section 21024 (Military Service Credit as Public Service). The employee is responsible for paying the employee portion of the 1959 Survivor benefit premium. These employees are also responsible for paying an additional pension contribution of three percent (3%) as cost sharing in accordance with Government Code section 20516(f), for a total employee pension contribution of ten percent (10%). Miscellaneous members employed by the City on or after January 1, 2012 who are "classic members" as defined by the Public Employees' Pension Reform Act (PEPRA) of 2013 shall be enrolled in the CaIPERS 2% @ 60 plan for Local Miscellaneous members. The plan includes both an employer and employee contribution. The employee is responsible for paying the employee contribution of 7% of the employee's wages through a payroll deduction. The City has adopted the CaIPERS resolution in accordance with IRS Code section 414(h)(2) to ensure that the employee contribution is made on a pre-tax basis. This plan provides retirement benefits based on the highest annual average compensation earnable during the three consecutive years of employment immediately preceding the effective date of his or her retirement or as designated by the employee in accordance with Government Code Section 20037. The plan provides for 3rd level of 1959 Survivor benefits with the employee paying the employee portion of the premium. These employees are also responsible for paying an additional pension contribution of three percent (3%) as cost sharing in accordance with Government Code section 20516(f), for a total employee pension contribution of ten percent (10%). Individuals first employed by the City on or after January 1, 2013 who are defined as "new members" by the Public Employees' Pension Reform Act (PEPRA) of 2013, shall be enrolled in the CaIPERS 2% @ 62 plan for Local Miscellaneous members. Resolution 17-06 Page 6 of 18 The employee is responsible for paying the employee contribution of one-half of the total normal cost of the plan, as defined by CalPERS, through a payroll deduction. Effective the pay period including July 1, 2015, the employee contribution is 6.25%. This amount will be determined by CalPERS in the future. The City has adopted the CalPERS resolution in accordance with IRS Code section 414(h)(2) to ensure that the employee contribution is made on a pre-tax basis. This plan provides retirement benefits based on the highest annual average compensation earnable during the three consecutive years of employment immediately preceding the effective date of his or her retirement or as designated by the employee in accordance with Government Code Section 7522.32(a). The plan provides for 3rd level of 1959 Survivor benefits with the employee paying the employee portion of the premium. Employees first hired by the City as Local Safety Members prior to January 1, 2012 shall be provided the CalPERS 3% @ 50 retirement formula in accordance with Government Code section 21362.2. These employees are responsible for paying the employee contribution of 9% of the employee's wages through a pre-tax payroll deduction. The City has adopted the CalPERS resolution in accordance with IRS Code section 414(h)(2) to ensure that the employee contribution is made on a pre-tax basis. These employees are also responsible for paying an additional pension contribution of three percent (3%) as cost sharing in accordance with Government Code section 20516(f), for a total employee pension contribution of twelve percent (12%). The plan has been amended to include Section 21574 (Fourth Level of 1959 Survivor Benefits), Section 20042 (One -Year Final Compensation), and Section 21024 (Military Service Credit as Public Service). The employee is responsible for paying the employee portion of the 1959 Survivor benefit premium. Employees first hired by the City as Local Safety Members on or after January 1, 2012 who are "classic members" as defined by the Public Employees' Pension Reform Act (PEPRA) of 2013 shall be provided the CalPERS 2% @ 50 retirement formula. The employee is responsible for paying the employee contribution of 9% through a pretax payroll deduction. The City has adopted the CalPERS resolution in accordance with IRS Code section 414(h)(2) to ensure that the employee contribution is made on a pre-tax basis. Resolution 17-06 Page 7 of 18 These employees are also responsible for paying an additional pension contribution of three percent (3%) as cost sharing in accordance with Government Code section 20516(f), for a total employee pension contribution of twelve percent (12%). The plan includes Section 21574 (Fourth Level of 1959 Survivor Benefits) and Section 21024 (Military Service Credit as Public Service). The employee is responsible for paying the employee portion of the 1959 Survivor benefit premium. This plan provides retirement benefits based on the highest annual average compensation earnable during the three consecutive years of employment immediately preceding the effective date of his or her retirement or as designated by the employee in accordance with Government Code Section 20037. Individuals first employed by the City on or after January 1, 2013 who are defined as "new members" by the Public Employees' Pension Reform Act (PEPRA) of 2013, shall be enrolled in the CalPERS 2.7% @ 57 plan for Local Safety members. The employee is responsible for paying the employee contribution of one-half of the total normal cost of the plan, as defined by CalPERS, through a payroll deduction. Effective the pay period including July 1, 2015, the employee contribution is 11.50%. This amount will be determined by CaIPERS in the future. The City has adopted the CalPERS resolution in accordance with IRS Code section 414(h)(2) to ensure that the employee contribution is made on a pre-tax basis. The plan includes Section 21574 (Fourth Level of 1959 Survivor Benefits) and Section 21024 (Military Service Credit as Public Service). The employee is responsible for paying the employee portion of the 1959 Survivor benefit premium. This plan provides retirement benefits based on the highest annual average compensation earnable during the three consecutive years of employment immediately preceding the effective date of his or her retirement or as designated by the employee in accordance with Government Code Section 7522.32(a). Section 10: Life Insurance The City will provide life insurance for each Executive Management and Management employee and pay the required premiums. The death benefit of said policy shall be the greater of $100,000 or one hundred percent (100%) of the employee's base annual salary, rounded to the next higher multiple of $1,000, up to a maximum of $200,000. The City will also provide $1,000 per dependent of dependent life insurance and pay the required premiums. Section 11: Short -Term / Long -Term Disability Insurance The City shall maintain a short-term / long-term disability (STD/LTD) insurance program for non -industrial illnesses or injuries. Eligibility for benefits is subject to the Resolution 17-06 Page 8 of 18 requirements and approval of the STD/LTD insurance carrier. An employee who is receiving STD benefits under the City's program will be granted a leave of absence for the duration of his/her non -industrial disability subject to a maximum period of six (6) months. Such leave of absence may be extended for an additional six (6) months under LTD, upon approval of the City Manager. All unit employees are required to participate in the program. Premiums are deducted from the employee's pay on an after-tax basis. In the event a non -industrial illness or injury is anticipated to exceed 30 days, the employee is first required to use 80 consecutive hours of his/her accrued leave during the 30 day period beginning with the first day of the leave. In the event no leave time is available, the employee shall be on leave without pay for 80 consecutive hours. After the first 80 hours of leave, and for the remainder of the 30 day elimination period, the employee shall be compensated by the City at the rate of 60% of the employee's pre -disability base salary. This City payment is taxable income. The employee may supplement this City payment with accrued leave to enable him/her to receive an amount equivalent to no more than 100% of his/her pre -disability earnings. In the event the employee is eligible for FMLA/CFRA leave, STD/LTD leave shall run concurrently with FMLA/CFRA leave. For a new employee who has worked for the City for less than 12 consecutive months, and is therefore not eligible for FMLA/CFRA leave, the City will nevertheless provide the employee with the same Flexible Benefits contribution as was provided at the time of the non -industrial injury, for a period not to exceed 90 days. Should an employee receive 90 days of City -paid Flexible Benefits within the 12 month period prior to being eligible for this benefit pursuant to the FMLA/CFRA, and is subsequently eligible to receive this benefit pursuant to the FMLA/CFRA, the employee shall reimburse the City for his/her previous contribution. Once the employee is on leave without pay, or the first 80 hours of leave has passed (whichever occurs first), no paid leave shall accrue to the employee. After the 30 day elimination period, the STD/LTD carrier will provide the employee with a benefit of 60% of pre -disability base salary. The employee may supplement the STD/LTD carrier's payment with accrued paid leave to enable him/her to receive an amount equivalent to no more than 100% of his/her pre -disability earnings. The employee is responsible for all benefit elections and payments during his/her leave unless he/she is eligible to opt out of such elections and chooses to do so. In the event the employee chooses to continue his/her benefit elections, the employee is required to make timely payment to the City for such elections (including the cost of the STD/LTD program). In the event tilmely payment is not made, the City is authorized to reduce the Resolution 17-06 Page 9 of 18 employee's accrued paid leave accounts, in an amount equivalent to the premiums owed by the employee. In the event no paid leave is available, the City is authorized to cancel the employee's coverage. An employee is only eligible for the City's 60% STD/LTD salary continuation benefit once in any rolling 12 -month period. Section 12: Vehicle Allowance Each Executive Management employee shall have his/her personal vehicle available and shall use his/her personal vehicle for City business. To cover these costs, except as noted below, Executive Management employees shall receive a $400 monthly vehicle allowance. In consideration of the duties associated with the classification, employees in the classifications of City Manager, Police Chief and Police Captain are provided with a City vehicle in lieu of a vehicle allowance. Section 13: Textbook and Tuition Reimbursement The City shall provide eligible employees with textbook and tuition reimbursement in accordance with the guidelines and procedures specified in the Personnel Rules. Employees are eligible for this benefit after completion of the initial probationary period. Requests to enroll in courses may be granted prior to the completion of probation; however, payment will not be made until the employee has completed the probationary period and attained regular status. Employees may be reimbursed for up to $4,000 per calendar year in covered expenses for attending graduate school, a four-year college or university, or a job-related program through University of California or California State University extended education programs and $2,000 per year for attendance at a California Community College. This reimbursement benefit may be used for other job-related educational programs administered by other professional organizations with the express approval of the City Manager. If an employee separates from City service within one calendar year of receiving this Tuition Reimbursement benefit, the employee is responsible for refunding the City the full amount of the benefit that was paid. Funds will be deducted from the employee's final paycheck to cover the re -payment of the tuition reimbursement. Section 14: Retiree Medical Insurance The City will reimburse eligible unit employees up to a maximum of $350 per month for the payment of CalPERS retiree medical insurance premiums. This amount is in addition to the minimum contribution towards retiree medical insurance required under the PEMHCA program ($128 per month for calendar year 2017 and a yet to be Resolution 17-06 Page 10 of 18 determined amount for subsequent calendar years). An employee hired by the City prior to July 1, 2011 is eligible for this benefit provided that he/she has been continuously employed by the City for five (5) full years, retires from the City and CalPERS, and enrolls in a CalPERS medical insurance plan immediately after retirement. Eligible employees who suffer a disability, are unable to return to work, and take a disability retirement from CalPERS may satisfy the five (5) year continuous service requirement using a combination of service with the City and service with any public agency with a reciprocal retirement system. An employee hired by the City on or after July 1, 2011 is eligible for this benefit provided that he/she has been continuously employed by the City for ten (10) full years, retires from the City and CalPERS, and enrolls in a CalPERS medical insurance plan immediately after retirement. Eligible employees who suffer a disability, are unable to return to work, and take a disability retirement from CalPERS may satisfy the ten (10) year continuous service requirement using a combination of service with the City and service with any public agency with a reciprocal retirement system. Reimbursement shall not. be made until an employee appears on the City's CalPERS insurance billing. In order to maintain the retiree medical insurance stipend throughout retirement, an employee must maintain coverage in a CalPERS medical insurance plan; once coverage is dropped, reimbursement will cease and will not be reinstated. CHAPTER 4 — LEAVES OF ABSENCE Section 15: General Leave Paid General Leave shall be granted to each full-time employee at the rates listed below per year, prorated on a biweekly basis for each biweekly pay period in which the employee is in paid status for at least 40 hours of the pay period. If the employee is in paid status between 40 — 80 hours of a pay period, his/her General Leave will be earned on a prorated basis for the pay period. Service Hours Per Year Maximum Accrual 0 — 5 years 160 320 6 —10 years 208 416 Over 10 years 248 496 When appointing an individual to an Executive Management or Management classification, the City Manager shall have the authority to consider the individual's prior employment in determining an advanced General Leave accrual rate. Each January, Executive Management employees are eligible to receive up to sixteen (16) additional hours of General Leave for satisfactory performance as determined by the City Manager. Management employees may be entitled to eight (8) additional hours of General Leave as determined by their department head. Resolution 17-06 Page 11 of 18 Once per fiscal year, Executive Management employees and Management employees, with six (6) or more years of City service may request to cash out up to eighty (80) hours of accrued General Leave. Management employees with less than six (6) years of City service may request to cash out up to forty (40) hours of accrued General Leave. In addition; for Fiscal Year 2015-16 through Fiscal Year 2017-18, once per fiscal year employees may cash out additional accrued General Leave as follows based on years of service used to determine General Leave accrual rates, provided employees have at least 160 hours of accrued General Leave at the time of cash out: 0-5 years 40 additional hours per year 6-10 years 50 additional hours per year Over 10 years 60 additional hours per year The additional hours may be cashed out at the same time as the initial 40 or 80 hours or at one additional time during each fiscal year. Additionally, any of the General Leave cash out may be directed to the employee's deferred compensation account up to the statutory limits for deferred compensation (in 2015, the statutory limits are $18,000 per year, with a catch-up limit of $36,000). At any time, employees may accumulate General Leave to a maximum of two (2) times the employee's annual entitlement. Upon reaching the maximum, accrual will cease until leave is used to reduce the accrual below the maximum. Upon separation from City service the employee will be paid for unused Leave, not to exceed the maximum of two (2) years entitlement, at the employee's then current base salary rate. Section 16: Administrative Leave As exempt employees under the Fair Labor Standards Act (FLSA), Executive Management and Management employees are compensated for meeting the requirements and performing the duties of their jobs, regardless of the number or scheduling of hours worked. Such employees may be required periodically or routinely to work long or irregular hours, and to attend various meetings and functions outside of normal "business hours" to fulfill their responsibilities. No overtime compensation shall be provided for Executive Management and Management employees unless otherwise required by State or Federal law. In lieu of overtime compensation, the City will provide employees with an annual credit of forty (40) hours of paid Administrative Leave each January. During the first calendar year of employment as an employee covered by this Resolution, employees will be granted a prorated share of Administrative Leave at the time of appointment, with the amount dependent upon the employee's hire date as follows: Resolution 17-06 Page 12 of 18 Hire Date Administrative Leave 1 st Quarter (January — March) 40 hours 2nd Quarter (April — June) 30 hours 31d Quarter (July — September) 20 hours 4th Quarter (October — December) 10 hours Each January, each Executive Management and Management employee is eligible to receive up to an additional forty (40) hours of Administrative Leave pursuant to the recommendation of his/her Department Head or the City Manager, with such recommendation based on the individual's prior year's job performance and his/her commitment of time dedicated to City business in excess of his/her regular work schedule. After the conclusion of the first calendar year of employment, employees shall be eligible for a prorated share of additional Administrative Leave, in accordance with the same guidelines as those governing the initial granting of Administrative Leave at time of appointment, as specified in this Section (e.g. an employee hired in the 3rd Quarter of Year 1 is eligible for up to 20 additional hours of Administrative Leave in January of Year 2). An employee whose performance is in need of improvement, pursuant to a performance evaluation or performance improvement plan, is not eligible to receive additional Administrative Leave. The accrual of Administrative Leave is limited to a maximum of eighty (80) hours at any time. Use of Administrative Leave is completely discretionary upon the approval of the Department Head or the City Manager. Section 17: Holidays The following days shall be holidays for which all employees will receive compensation either in pay or paid time off: January 1 Third Monday in January Third Monday in February Last Monday in May July 4 First Monday in September November 11 Thanksgiving Day Day following Thanksgiving Day December 24 December 25 December 31 New Year's Day Martin Luther King Jr. Day Presidents' Day Memorial Day Independence Day Labor Day Veterans Day Thanksgiving Day Day after Thanksgiving Day Christmas Eve Christmas Day New Year's Eve When a holiday occurs on a Sunday, the following Monday will be observed instead. When a holiday occurs on a Saturday, the preceding Friday will be observed instead. If a holiday falls on a day that is also an employee's regular day off, the employee will accrue nine hours to his/her General Leave bank for the holiday. If a holiday falls on an employee's regularly scheduled working Friday, the employee will receive eight hours of Resolution 17-06 Page 13 of 18 holiday pay and accrue one hour to his/her General Leave bank. Section 18: Bereavement Leave Unit employees are allowed up to five (5) days of paid leave for the purpose of Bereavement Leave in the event of a death in the "immediate family". For purposes of this section, "immediate family" is defined as including spouse, registered domestic partner, mother, stepmother, father, stepfather, brother, sister, child, stepchild, grandparent, and grandchild of the employee or the employee's spouse/registered domestic partner. CHAPTER 5 — WORKING CONDITIONS Section 19: Alternate Work Schedules Executive Management and Management employees are eligible for participation in the City's Alternate Work Schedule program. Such work schedules are subject to the needs of the City and the employee's department. The City Manager has the authority to implement rules, policies and procedures for Alternative Work Schedules for Executive Management and Management employees. PASSED AND ADOPTED at a regular meeting of the City Council of the City of Tustin held on the 21St day of February 2017. DR. ALLAN BERNSTEIN Mayor ATTEST: ERICA N. RABE City Clerk STATE OF CALIFORNIA ) COUNTY OF ORANGE ) SS CITY OF TUSTIN ) Resolution 17-06 Page 14 of 18 I, Erica N. Rabe, City Clerk and ex -officio Clerk of the City Council of the City of Tustin, California, do hereby certify that the whole number of the members of the City Council of the City of Tustin is five; that the above and foregoing Resolution No. 17-06 was duly passed and adopted at a regular meeting of the Tustin City Council, held on the 21St day of February 2017, by the following vote: COUNCILMEMBER AYES: COUNCILMEMBER NOES: COUNCILMEMBER ABSTAINED: COUNCILMEMBER ABSENT: ERICA N. RABE City Clerk Resolution 17-06 Page 15 of 18 APPENDIX A - EXECUTIVE MANAGEMENT MONTHLY SALARY RANGES Effective the pay period that includes February 20, 2017 Classification Step A Step B Step C Step D Step E Step F Assistant City Manager 13295.05 13975.82 14691.46 15443.75 16234.55 17046.28 Deputy City Manager 11302.20 11880.87 12489.17 13128.62 13800.81 14490.85 Director of Community Dev 11388.28 11971.42 12584.42 13228.82 13906.21 14601.52 Director,of Economic Development 10511.64 11037.22 11589.08 12168.53 12776.96 13415.81 Director of Finance / City Treasurer 12168.53 12791.62 13446.63 14135.17 14858.97 15601.92 Director of Human Resources 10331.59 10860.63 11416.75 12001.35 12615.88 13246.68 Director of Parks & Rec 10645.84 11190.96 11764.00 12366.38 12999.61 13649.59 Director of Public Wks / CE 12459.37 13097.35 13768.01 14473.01 15214.11 15974.81 Police Chief 13959.80 14674.61 15426.04 16215.94 17046.28 17898.65 Resolution 17-06 Page 16 of 18 APPENDIX B - MANAGEMENT MONTHLY SALARY RANGES Effective the pay period that includes February 20, 2017 Classification Step A Step B Step C Step D Step E Step F Accounting Supervisor 7599.56 7988.70 8397.76 8827.77 9279.80 9743.79 Administrative Services Mgr 8610.08 9050.96 9514.42 10001.62 10513.76 11039.44 Assistant Dir of Comm Dev 9490.70 9976.67 10487.54 11024.56 11589.08 12168.53 Assistant Dir of Comm Dev - Bldg 9965.23 10475.51 11011.92 11575.79 12168.53 12776.96 Assistant Dir of Comm Dev - Plan 9490.70 9976.67 10487.54 11024.56 11589.08 12168.53 Assistant to the City Manager 8610.08 9050.96 9514.42 10001.62 10513.76 11039.44 Building Inspection Supv 6640.97 6981.02 7338.49 7714.27 8109.28 8514.74 Building Official 9303.00 9779.37 10280.12 10806.53 11359.88 11927.87 City Clerk 8460.90 8894.15 9349.57 9828.33 10331.59 10848.17 Deputy Building Official 8503.26 8938.67 9396.38 9877.53 10383.31 10902.48 Deputy Director of Economic Dev 9490.70 9976.67 10487.54 11024.56 11589.08 12168.53 Deputy Director of Finance 9490.70 9976.67 10487.54 11024.56 11589.08 12168.53 Deputy Director of Parks & Rec 8610.08 9050.96 9514.42 10001.62 10513.76 11039.44 Deputy Director of PW - Eng 10357.60 10887.97 11445.44 12031.44 12647.45 13279.82 Deputy Director of PW - Ops 9961.18 10471.19 11007.31 11570.88 12163.31 12771.47 Deputy Police Chief 12212.95 12838.33 13495.72 14170.51 14879.03 15622.98 Economic Devel & Housing Mgr 8805.76 9256.66 9730.65 10228.92 10752.70 11290.33 Field Services Manager 8610.08 9050.96 9514.42 10001.62 10513.76 11039.44 Finance Manager 8610.08 9050.96 9514.42 10001.62 10513.76 11039.44 Human Resources Manager 8610.08 9050.96 9514.42 10001.62 10513.76 11039.44 Information Tech Supervisor 8460.90 8894.15 9349.57 9828.33 10331.59 10848.17 Maintenance Supervisor 5803.30 6100.46 6412.84 6741.21 7086.40 7440.72 Plan Check Supervisor 6640.97 6981.02 7338.49 7714.27 8109.28 8514.74 Police Captain 11052.12 11618.05 12212.96 12838.33 13495.72 14170.51 Police Civilian Commander 8718.25 9164.67 9633.95 10127.26 10645.84 11178.13 Police Support Services Mgr 7449.26 7830.70 8231.68 8653.19 9096.28 9551.09 Principal Engineer 8503.26 8938.67 9396.38 9877.53 10383.31 10902.48 Principal Plan Check Engineer 8503.26 8938.67 9396.38 9877.53 10383.3.1 10902.48 Principal Planner 8314.31 8740.04 9187.58 9658.04 10152.58 10660.21 Public Works Inspection Supv 6223.55 6542.23 6877.22 7229.37 7599.56 7979.54 Public Works Manager 8231.72 8653.19 9096.28 9562.05 10051.69 10554.27 Recreation Superintendent 7505.27 7889.58 8293.57 8718.25 9164.67 9622.90 Recreation Supervisor 5745.63 6039.84 6349.11 6674.22 7015.97 7366.77 Senior Accountant 6040.14 6349.42 6674.54 7016.32 7375.60 7744.38 Senior Information Tech Spec 6131.00 6444.95 6774.96 7121.87 7486.56 7860.88 Senior Management Analyst 7943.49 8350.19 8777.72 9227.14 9699.57 10196.19 Senior Planner 6691.23 7033.86 7394.04 7772.65 8170.65 8579.18 Resolution 17-06 Page 17 of 18 Classification Step A Step B Step C Step D Step E Step F Water Maint & Const Supv 6380.90 6707.63 7051.10 7412.15 7791.70 8181.28 Water Services Manager 9538.21 10026.62 10540.04 11079.75 11647.10 12229.45 Water Treatment Supervisor 7283.73 7656.70 8048.76 8460.90 8894.15 9338.86 Resolution 17-06 Page 18 of 18