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16 FY 2006/07 MID YEAR BUDGET REVIEW 02-20-07
AGENDA REPORT MEETING DATE: FEBRUARY 20,2007 TO: WilliAM A. HUSTON, CITY MANAGER FROM: RONALD A. NAULT, FINANCE DIRECTOR SUBJECT: FISCAL YEAR 2006-07 MID YEAR BUDGET REVIEW SUMMARY: The following is staff's review of the City's first six months of operations under the adopted FY 2006-07 Budget, projecting revenues and expenditures through the fiscal year end. The recommendations made to the City Council in this report will ensure that the budget will be balanced for the remainder of the fiscal year and the City Council's reserve policy will be met. RECOMMENDATION: Approve the following adjustments to the authorized FY 2006-07 Budget: a. Approve a supplemental appropriation of $30,000 from the unappropriated reserve of the Park Development Fund for Tustin Sports Park Tennis Courts, CIP Project #2054. The increase will cover the cost of construction work needed to complete the project. b. Approve a supplemental appropriation of $30,000 from the unappropriated reserve of the Water Capital Improvement Fund for Edinger Avenue Water Main Replacement, CI P Project #6147. The increase will cover the cost of additional construction work needed to complete the project. c. Approve a supplemental appropriation of $100,000 from the unappropriated reserve of the Water Capital Improvement Fund for Newport Avenue / SR55 Northbound Ramp Reconfiguration, CIP Project #7130. The increase will cover the cost of additional construction work needed to complete the project. d. Approve a supplemental appropriation of $350,000 from the unappropriated reserve of the Capital Improvement Fund (Santa Ana Smart Street Reimbursement / revenue offset) for Edinger Avenue Widening, CIP Project #7147. The increase will cover the cost of additional construction work needed to complete the project. Page 2 e. Approve a supplemental appropriation of $835,727 from the unappropriated reserve of the Gas Tax Fund for CIP Projects #7181 ($317,091), #7182 ($200,000), #7183 ($200,000) and #7184 ($118,636). This appropriation will substitute the current funding from the City's Capital Improvement Fund and replace it with Prop 42 monies freeing up CIP funds for additional non-street projects. f. Approve a supplemental appropriation of $130,000 from the unappropriated reserves of the General Fund for Community Development's operating budget for graffiti removal ($45,000), office furniture ($75,000), and microfilming ($10,000). g. Approve a supplemental appropriation of $20,000 from the unappropriated reserves of the Water Enterprise Fund for Springbrook Software / Server update. h. Approve a supplemental appropriation of $5,000,000 from the unappropriated reserves of the General Fund to transfer to the Capital Improvement Projects Fund. i. Approve a supplemental appropriation of $2,000,000 from the unappropriated reserves of the General Fund to transfer to the Park Development Fund. j. Approve a supplemental appropriation of $500,000 from the unappropriated reserves of the General Fund to transfer to the Liability Fund. FISCAL IMPACT: The attached Mid Year Budget Review follows the same format as the adopted FY 2006-07 Budget. Each department has reviewed its areas of responsibility and has provided the projections that are presented in this report. The FY 2006-07 Current Budget column reflects any supplemental appropriations approved by the City Council through 12-31-06 as well as prior period encumbrances carried forward and the current recommendations made by the City Manager that are a result of this review process. The beginning Fund Balances that appear on Page 1 have been adjusted from the adopted budget to reflect audited balances as of 6-30-06. The projected 6-30-07 General Fund Balance of $6,913,414 meets the City Council Reserve Policy of a minimum General Fund operating reserve of 150/0. The following discussion will focus on the significant changes that have had an impact on the various funds of the City. General Fund The ending Fund Balance at 6-30-06 was $14,971,325 which is $3,370,775 greater than the projected number used for the FY 2006-07 budget preparations. This increase is a result of Property Tax In Lieu of VLF ($862,062), Property Taxes ($215,982), Sales Tax ($284,238), Master Developer Environmental Insurance Policy reimbursement ($574,410), transfers in from other Funds ($1,294,604) and other factors including salary savings and reduced departmental operating expenses beyond their original estimates. Page 3 2006-07 Revenues Projected General Fund Revenues for the FY 2006-07 are $44,395,541. This is a $1 ,837,861 , 40/0 increase from the original budget estimate of $42,557,680. The net Sales Tax income for FY 2006-07 is projected to be $15,685,040 and the "property tax in lieu of sales tax" is projected to be $4,814,960 for a total of $20.5 million. Property Tax In Lieu of VLF is estimated to be $4,990,154 and Motor Vehicle License Tax should reach $350,000. Property Taxes will increase by 10.50/0 from the original budget of $7,568,567. All other revenue estimates are projected to be met at year end. 2006-07 Expenditures As previously stated the Projected General Fund Expenditures of $52,453,452 includes all supplemental appropriations approved by the City Council since July 1 and also includes the additional appropriations as recommended. Capital Projects Fund The Fund Balance for the Capital Projects Fund at year-end is projected to be $10,098,153, which includes the transfer of $5,000,000 from the General Fund. Construction in Progress for current appropriations is $6,674,091. This amount is what will be spent on capital projects by the end of FY 2006-07. The undesignated reserve is meant to address future projects detailed in the Seven Year Capital Improvement Plan. Alternative funding resources will need to be secured in order to meet the goals of the plan. The City is also required to meet current Maintenance of Effort expenditures for Measure M Turnback allocations. Community Development Block Grants Projected CDBG revenues for FY 2006-07 are $1 ,817,838. The actual figures for 2005-06 were $1,090,794. The nature of the ongoing CDBG programs may result in the skewing of expenditures from year to year. Some years will have much greater activity in capital improvements as funds have been accumulated for major projects. Measure M Funds Measure M Funds include both the annual Turnback Revenues and Competitive Funds. These two funds are projected to have $5,572,734 in estimated capital improvement expenditures. The two major projects are Newport Avenue / SR55 North Bound Ramp Reconfiguration and Edinger Avenue Widening between SR55 and 1400' E/O Red Hill Avenue. Park Development Fund The Park Development Fund Balance at 6-30-07 is projected to be $7,021,073 which includes the current recommendation of a transfer of $2,000,000 from the General Fund. The major park project budgeted for fiscal year 2006-07 is the design of the Citrus Ranch Park. Page 4 Redevelopment Agency The combined. Town Center, South Central and Marine Base pr~ject areas Debt service and operating funds have a projected fund balance at year end of $30,542,180. Set Aside year end fund balances for the three project areas will total $16,559,264. These funds are being accumulated for future projects. Water Enterprise The projected Water Enterprise Operating Fund balance of $3,043,191 is slightly below the City Council's policy of six months operating expense reserves. Water Capital Improvements have focused on improvements to the distribution system with several projects currently underway. The projected Capital Projects Fund reserves of $2,959,914 will provide sufficient resources to the Enterprise Fund to complete several major projects in the Water Capital Improvement Plan. The Enterprise Fund has adequate capital reserves to complete the projects as presented in the current capital improvement budget. Risk Management Fund The City is a member of the California Insl:Jrance Pool Authority, a risk sharing pool made up of twelve Cities. The Authority has established a minimum liability reserve policy of three times each City's self-insured retention ($750,000 for Tustin). This policy was established based on actuarial analysis, underwriter input and fis.cal modeling. The Risk Management Fund as represented in this report is a summary of the Liability, Workers' Compensation and Unemployment Funds. The City is self insured for the first $250,000 of each liability claim (this is referred to as a. self insured retention) and the first $400,000 of each Workers' Compensation Claim. The City is fully self-insured for all unemployment claims. We are currently working with an actuarial to develop the appropriate reserve levels for the Liability and Workers' Compensation funds. The resulting analysis will be reflected in our 2007-08. budget presentation. These issues will be considered as we prepare the 2007-08 budget. We will prioritize the City's goals and objectives based on City Council policy direction as well as potential actions by the State that could have a negative impact on the City's financial condition in the future. Ronald A. Nault Finance Director Keith D. Neves Senior Management Analyst MidYearReviewStaffReportFebruary2007 . doc City of Tustin Mid-Year Budget Review Fiscal Year 06-07 February 20, 2007 Prepared by the Finance Department City of Tustin City Council Lou Bone, Mayor Jerry Amante, Mayor Pro Tem Doug Davert, Councilmember Tony Kawashima, Councilmember Jim Palmer, Councilmember George W. Jeffries, City Treasurer Pamela Stoker, City Clerk Douglas C. Holland, City Attorney Management Staff William A. Huston, City Manager Christine A. Shingleton, Assistant City Manager Elizabeth A. Binsack, Director of Community Development Scott Jordan, Chief of Police Kristi Recchia, Director of Human Resources Ronald A. Nault, Director of Finance Patrick Sanchez, Director of Parks and Recreation Services Tim D. Serlet, Director of Public Works/City Engineer Table of Contents Fund Balance Projections Page 1 Revenue Summaries 2-3 Expenditure Summaries Department Expenses Legislation Administration Community Development Public Works Police/Fire Parks & Recreation Non-Departmental / Total Funds 02 Thru 16 Tustin Legacy Enterprise CDBG Special Districts Redevelopment Agency Water Services Other 4 5 6 7 8 9 10 11 12-14 15 16-17 18-19 19-21 22-23 23-24 CIP Summary by Project 25-29 City of Tustin FY 06-07 Mid Year Budget Review Year End Projected Fund Balance 06/30/2007 05/06 05/06 06/07 06/07 Actual Sal Actual Actual Actual Sal Projected Projected Proj Bal Fund Description 06/30/05 Revenues Expenditure 06/30106 Revenues Expenditure 06/30/07 01 General Fund 12,526,869 43,619,142 41 , 174,686 14,971,325 44,395,541 52,453,452 6,913,414 02 Capital Projects Fund-CIP 10,124,296 1,465,657 5,196,271 6,393,682 10,378,562 6,674,091 10,098,153 03 SCAQMD 138,197 92,012 161,500 68,709 85,500 38,241 115,968 04 Asset Forfeiture 63,529 50,502 2,617 111,414 52,500 100,000 63,914 05 Public Safety Augmentation 0 306,121 306,121 0 328,427 328,427 0 08 Measure M-Competitive (761,365) 5,996,750 10,200,641 (4,965,256) 7,422,895 4,302,462 (1,844,823) 09 Measure M Turnback 1,097,673 1,105,857 62,020 2,141,510 1,144,982 1,270,272 2,016,220 10 Gas Tax 2,299,279 1,700,350 2,231,795 1,767,833 1 ,941 , 136 3,518,742 190,227 11 Park Development 4,733,581 929,163 616,551 5,046,192 2,215,000 240,119 7,021,073 12 Park Development - Legacy 0 4,402,084 0 4,402,084 175,000 0 4,577,084 16 Su pplemental Law Enforcement 21,722 137,682 181,036 (21,631 ) 259,595 240,624 (2,660) 18 Tustin Legacy Enterprise 18,669,314 4,587,833 6,111,974 17,145,173 9,530,556 8,805,896 17,869,833 2x CDBG 0 1,090,794 1,090,794 0 1,817,838 1,817,838 0 30 95-1 Construction 4,094,672 33,464 17,648 4,110,488 28,000 0 4,138,488 33 Community Facilities Dist 04-01 3,034,990 1,093,970 855,603 3,273,356 1,290,000 110,000 4,453,356 34 Community Facilities Dist 04-01/ CIP 5,299,241 151,119 6,353,060 (902,699) 45,000,000 7,100,000 36,997,301 35 Community Facilities Dist 06-01 0 0 0 0 855,280 855,280 0 41 Tustin LLD 314,244 494,300 504,129 304,415 515,000 642,000 177,415 42 Tustin SLD 1,709,530 607,961 365,508 1,951,983 650,000 385,000 2,216,983 51 South Central Debt Svs 13,978,406 3,301,709 787,673 16,492,442 3,909,662 6,092,916 14,309,188 52 South Central RDA (384,403) 525,237 95,951 44,882 5,990,916 5,802,696 233,102 53 South Central Set Aside 7,032,687 1 , 146, 177 1,094,822 7,084,042 1,239,463 130,914 8,192,591 54 Marine Base Debt. Service 1,936,057 2,240,296 1,665,666 2,510,686 6,171,461 764,764 7,91,7,383 55 Marine Base RDA (952,460) 1,404,591 452,131 0 694,764 694,519 245 56 Marine Base Set Aside 795,377 745,294 41,782 1,498,889 1,939,115 103,680 3,334,324 57 Town Center Debt Service 6,780,547 3,031,353 2,977,334 6,834,566 3,597,032 2,797,321 7,634,277 58 T own Center RDA (563,295) 801,312 238,017 0 862,021 414,036 447,985 59 Town Center Set Aside 3,629,227 954,205 381,692 4,201,740 1,000,334 169,725 5,032,349 70 Water Utility Fund 2,479,898 9,077,590 9,337,521 2,219,967 11 , 153,000 10,329,776 3,043,191 73 Water CIP 6,402,170 314,004 673,335 6,042,840 230,000 3,312,926 2,959,914 81 Workers Compensation 775,171 1,360,078 398,736 1,736,514 1,457,104 886,950 2,306,668 82 Liability 985,606 1,144,820 534,526 1,595,900 767,000 759,502 1,603,398 83 Unemployment 269,254 0 7,540 261,714 0 10,000 251,714 84 Replacement Fund 3,627,337 1,102,218 1,303,376 3,426,180 950,944 654,278 3,722,846 TOTAL ALL FUNDS 104,543,865 95,013,644 95,422,056 109,748,938 168,048,628 121,806,447 . 155,991,119 Fund Balance City of Tustin FY 06-07 Mid Year Budget Review Revenue Summary 04/05 05/06 06/07 Year -End Year-End Year -End Mid Year Post Mid- (By Fund) Actual Actual Cur Bud Projection Variance Percent Adjustment Year Budget 01 General Fund 39,074,738 43,619,142 42,557,680 44,395,541 1,837,861 104.3% 1,837,861 44,395,541 02 Capital Projects Fund-CIP 3,958,932 1,465,657 18,037,309 10,378,562 (7,658,747) 57.5% (7,658,747) 10,378,562 03 SCAQMD 85,925 92,012 85,500 85,500 0 100.0% 0 85,500 04 Asset Forfeiture 59,200 50,502 52,500 52,500 0 100.0% 0 52,500 05 Public Safety Augmentation 284,298 306,121 280,000 328,427 48,427 117.3% 48,427 328,427 08 Measure M-Competitive 1,666,232 5,996,750 7,422,895 7,422,895 0 100.0% 0 7,422,895 09 Measure M Turnback 1,032,078 1,105,857 1,106,482 1,144,982 38,500 103.5% 38,500 1,144,982 10 Gas Tax 1,386,654 1,700,350 1,780,348 1,941,136 160,788 109.0% 160,788 1,941,136 11 Park Development 1,108,117 929,163 2,090,000 2,215,000 125,000 106.0% 125,000 2,215,000 12 Park Development - Legacy 0 4,402,084 50,000 175,000 125,000 350.0% 125,000 175,000 16 Supplemental Law Enforcement 137,627 137,682 121,500 259,595 138,095 213.7% 138,095 259,595 18 Tustin Legacy 10,575,734 4,587,833 9,240,000 9,530,556 290,556 103.1% 290,556 9,530,556 2x CDBG 784,496 1,090,794 829,464 1,817,838 988,374 219.2% 988,374 1,817,838 30 95-1 Construction 29,505 33,464 28,000 28,000 0 100.0% 0 28,000 33 Community Facilities Dist 04-01 3,554,971 1,093,970 1,290,000 1,290,000 0 100.0% 0 1,290,000 34 Community Facilities Dist 04-01 7,978,395 151,119 45,000,000 45,000,000 0 100.0% 0 45,000,000 35 Community Facilities Dist 06-01 0 0 0 855,280 855,280 855,280 855,280 41 Tustin LLD 474,520 494,300 502,216 515,000 12,784 102.5% 12,784 515,000 42 Tustin SLD 570,501 607,961 605,162 650,000 44,838 107.4% 44,838 650,000 50 Special Deposit Trust 485 0 0 0 0 0 0 51 South Central Debt Svs 2,703,371 3,301,709 3,158,227 3,909,662 751,435 123.8% 751,435 3,909,662 52 South Central RDA 53,639 525,237 5,990,916 5,990,916 0 100.0% 0 5,990,916 53 South Central Set Aside 1,067,039 1,146,177 1,014,099 1,239,463 225,364 122.2% 225,364 1,239,463 54 Marine Base Debt Service 2,300,291 2,240,296 2,623,825 6,171,461 3,547,636 235.2% 3,547,636 6,171,461 55 Marine Base RDA 0 1,404,591 175,513 694,764 519,251 395.8% 519,251 694,764 56 Marine Base Set Aside 805,543 745,294 697,546 1,939,115 1,241,569 278.0% 1,241,569 1,939,115 57 Town Center Debt Service 2,628,525 3,031,353 3,213,562 3,597,032 383,470 111.9% 383,470 3,597,032 58 Town Center RDA 42,548 801 ,312 862,021 862,021 0 100.0% 0 862,021 59 Town Center Set Aside 850,899 954,205 875,882 1,000,334 124,452 114.2% 124,452 1,000,334 70 Water Utility Fund 8,769,976 9,077,590 11,153,000 11,153,000 0 100.0% 0 11,153,000 73 Water CIP 175,456 314,004 16,180,000 230,000 (15,950,000) 1.4% (15,950,000) 230,000 81 Workers Compensation 770,598 1,360,078 1,387,104 1,457,104 70,000 105.0% 70,000 1,457,104 82 Liability 30,138 1,144,820 750,000 767,000 17,000 102.3% 17,000 767,000 83 Unemployment 0 0 0 0 0 0 0 84 Replacement Fund 808,430 1,102,218 950,944 950,944 0 100.0% 0 950,944 TOTAL ALL FUNDS 93,767,575 95,013,644 180,111,695 168,048,628 (12,063,067) 93.3% (12,063,067) 168,048,628 2 Revenue Summaries City of Tustin FY 06-07 Mid Year Budget Review Revenue Summary 04/05 05/06 06/07 Year-End Year-End Year-End Mid Year Post Mid- (By Fund) Actual Actual Cur Bud Projection Variance Percent Adjustment Year Budget 01 General Fund Detail Property Tax in Lieu of VLF 4,012,563 4,866,263 4,556,483 4,990,154 433,671 109.5% 433,671 4,990,154 Contribution Reduction in Lieu (1,012,334) (1,012,334) 0 0 0 0 0 Property Taxes 6,398,890 7,073,952 7,568,567 8,365,911 797,344 110.5% 797,344 8,365,911 Property Tax Fee - Orange 4,803 4,899 9,400 4,900 (4,500) 52.1% (4,500) 4,900 Property Tax Fee - Flanders 6,462 6,591 6,500 6,500 0 100.0% 0 6,500 AB 1290 Pass Thru 30,731 28,605 40,000 75,000 35,000 187.5% 35,000 75,000 Franchise Fees 1,320,209 1,409,696 1,310,000 1,310,000 0 100.0% 0 1,310,000 Property Tax in Lieu of Sales and Use Tax 4,392,851 4,106,484 5,175,000 4,814,960 (360,040) 93.0% (360,040) 4,814,960 Sales and Use Tax 13,958,356 14,806,238 15,525,000 15,685,040 160,040 101.0% 160,040 15,685,040 Transient Occupancy Tax 139,879 155,199 140,000 140,000 0 100.0% 0 140,000 Business License Fees 325,914 354,157 330,000 330,000 0 100.0% 0 330,000 Real Property Transfer Tax 612,216 873,978 600,000 600,000 0 100.0% 0 600,000 New Construction Tax 142,288 233,057 236,660 236,660 0 100.0% 0 236,660 Building Permits-E. Tustin 50,735 133,517 40,000 50,000 10,000 125.0% 10,000 50,000 Bldg Plan Check Fees-E. Tustin 33,229 22,642 28,000 28,000 0 100.0% 0 28,000 New Construction Tax East Tustin 0 8,750 0 314 314 314 314 Planning Plan Ck East Tustin 6,584 4,417 8,000 8,000 0 100.0% 0 8,000 Planning PermiUlnspection East Tustin 6,676 11,559 3,000 5,000 2,000 166.7% 2,000 5,000 Planning Plan Check 61,243 166,431 115,279 115,279 0 100.0% 0 115,279 Planning Permit Inspection 36,941 217,624 147,577 147,577 0 100.0% 0 147,577 Licenses and Permits 1,302,157 2,635,448 1,522,318 1,637,000 114,682 107.5% 114,682 1,637,000 Fines and Forfeitures 895,816 784,966 740,000 750,000 10,000 101.4% 10,000 750,000 Interest Income 71,759 128,297 75,000 75,000 0 100.0% 0 75,000 Use of property 79,979 88,696 78,001 78,001 0 100.0% 0 78,001 Motor Vehicle In-Lieu Fees 1,638,083 433,795 350,000 350,000 0 100.0% 0 350,000 Revenue from Other Agencies 205,832 177,986 97,500 116,500 19,000 119.5% 19,000 116,500 State Grants 45,125 66,077 0 19,017 19,017 19,017 19,017 County Grants 45,115 28,134 0 5,745 5,745 5,745 5,745 Federal Grants 0 0 56,250 56,250 0 100.0% 0 56,250 Sports Fees 299,446 320,286 281,500 281,500 0 100.00/0 0 281,500 Class Fees 367,107 306,443 315,000 310,000 (5,000) 98.4% (5,000) 310,000 Other Recreation Fees 159,923 151,228 168,945 168,945 0 100.0% 0 168,945 Current Service Charges 256,884 282,200 213,700 374,200 160,500 175.1% 160,500 374,200 Transfers In from Other Funds 2,714,246 3,699,604 2,505,000 2,675,088 170,088 106.8% 170,088 2,675,088 All Other Sources 465,031 1,044,259 315,000 585,000 270,000 185.7% 270,000 585,000 01 General Fund Total 39,074,738 43,619,142 42,557,680 44,395,541 1,837,861 104.3% 1,837,861 44,395,541 3 Revenue Summaries City of Tustin FY 06-07 Mid Year Budget Review Expenditure Summary 04/05 05/06 06/07 Year-End Year-End Year-End Mid Year Post Mid- (By Fund) Actual Actual Cur Bud Projection Variance Percent Adjustment Year Budget 01 General Fund Legislation 829,451 796,937 920,965 920,590 375 100.0% (375) 920,590 Administration 2,370,969 2,616,299 3,127,680 3,110,680 17,000 99.5% (17,000) 3,110,680 Community Development 2,187,504 2,631,735 3,348,080 3,348,080 0 100.0% 0 3,348,080 Public Works 6,803,884 7,755,724 8,893,746 8,782,951 110,795 98.8% (110,795) 8,782,951 Police Services 16,554,151 18,108,358 20,537,111 20,533,110 4,001 100.0% (4,001 ) 20,533,110 Fire Services 4,422,245 4,604,457 4,805,854 4,805,854 0 100.0% 0 4,805,854 Parks and Recreation 2,423,759 2,609,473 2,746,994 2,744,537 2,457 99.9% (2,457) 2,744,537 Non-Departmental, Other 1,575,168 2,051,703 8,207,650 8,207,650 0 100.0% 0 8,207,650 01 General Fund 37,167,130 41 ,174,686 52,588,080 52,453,452 134,628 99.7% (134,628) 52,453,452 02 Capital Projects Fund-CIP 3,150,124 5,196,271 15,726,011 6,674,091 9,051,920 42.4% (9,051,920) 6,674,091 03 SCAQMD 29,772 161,500 38,241 38,241 0 100.0% 0 38,241 04 Asset Forfeiture 27,388 2,617 25,000 100,000 (75,000) 400.0% 75,000 100,000 05 Public Safety Augmentation 284,298 306,121 280,000 328,427 (48,427) 117.3% 48,427 328,427 08 Measure M-Competitive 1,090,546 10,200,641 7,422,895 4,302,462 3,120,433 58.0% (3,120,433) 4,302,462 09 Measure M Turnback 3,234,410 62,020 2,668,836 1,270,272 1,398,564 47.6% (1,398,564 ) 1,270,272 10 Gas Tax 2,241,293 2,231,795 4,025,706 3,518,742 506,964 87.4% (506,964) 3,518,742 11 Park Development 370,113 616,551 5,335,961 240,119 5,095,842 4.5% (5,095,842) 240,119 12 Park Development Tustin Legacy 0 0 890,000 0 890,000 0.0% (890,000) 0 16 Supplemental Law Enforcement 204,562 181,036 240,624 240,624 0 100.0% 0 240,624 17 Marine Base Closure (2,019) 0 0 0 0 0 0 18 Tustin Legacy 2,171,890 6,111,974 5,176,297 8,805,896 (3,629,599) 170.1% 3,629,599 8,805,896 2x CDBG 784,496 1,090,794 1,961,989 1,817,838 144,152 92.7% (144,151) 1,817,838 30 95-1 Construction 162,669 17,648 0 0 0 0 0 33 Community Facilities Dist 04-01 519,981 855,603 110,000 110,000 0 100.0% 0 110,000 34 Community Facilities Dist 04-01 2,679,154 6,353,060 35,200,345 7,100,000 28,100,345 20.20/0 (28,100,345) 7,100,000 35 Community Facilities Dist 06-01 0 0 855,280 855,280 0 100.0% 0 855,280 41 Tustin LLD 461,667 504,129 642,463 642,000 463 99.9% (463) 642,000 42 Tustin SLD 1,359,878 365,508 440,800 385,000 55,800 87.3% (55,800) 385,000 51 South Central Debt Svs 212,165 787,673 6,092,916 6,092,916 0 100.0% 0 6,092,916 52 South Central RDA 1,004,653 95,951 6,009,804 5,802,696 207,108 96.6% (207,108) 5,802,696 53 South Central Set Aside 80,286 1,094,822 182,914 130,914 52,000 71.6% (52,000) 130,914 54 Marine Base Debt Service 58,638 1,665,666 75,000 764,764 (689,764) 1019.7% 689,764 764,764 55 Marine Base RDA 95,317 452,131 72,577 694,519 (621,942) 956.9% 621,942 694,519 56 Marine Base Set Aside 10,166 41,782 103,680 103,680 0 100.0% 0 103,680 57 Town Center Debt Service 1,945,220 2,977,334 2,797,321 2,797,321 0 100.0% 0 2,797,321 58 Town Center RDA 1,096,957 238,017 436,986 414,036 22,950 94.7% (22,950) 414,036 59 Town Center Set Aside 461,073 381,692 301,263 169,725 131,538 56.3% (131,538) 169,725 70 Water Fund 8,954,296 9,337,521 10,561,319 10,329,776 231,543 97.8% (231,543) 10,329,776 73 Water CIP 298,226 673,335 20,887,471 3,312,926 17,574,545 15.9% (17,574,545) 3,312,926 81 Workers Compensation 822,7 44 398,736 886,950 886,950 0 100.0% 0 886,950 82 Liability 485,119 534,526 759,502 759,502 0 100.0% 0 759,502 83 Unemployment 21,678 7,540 10,000 10,000 0 100.0% 0 10,000 84 Replacement Fund 244,704 1,303,376 654,278 654,278 0 100.0% 0 654,278 TOTAL ALL FUNDS 71,728,592 95,422,056 183,460,510 121,806,44 7 61,654,063 66.4% (61,654,062) 121,806,448 Expenditure Summaries 4 City of Tustin FY 06-07 Mid Year Budget Review Expenditure Summary 04/05 05/06 06/07 Year-End Year-End Year-End Mid Year Post Mid- (By Fund) Actual Actual Cur Bud Projection Variance Percent Adjustment Year Budget Legislation 01-101 Thru 01-103 City Council Personnel 115,739 123,737 133,628 133,628 0 100.0% 0 133,628 Operations 46,777 35,568 39,599 39,599 0 100.0% 0 39,599 Capital 0 0 0 0 0 0 0 01-101 162,516 159,306 173,227 173,227 0 100.0% 0 173,227 City Clerk Personnel 282,578 319,696 331 ,738 331,738 0 100.0% 0 331,738 Operations 66,091 27,878 108,000 107,625 375 99.7% (375) 107,625 Capital 1 ,442 2,542 7,500 7,500 0 100.0% 0 7,500 01-102 350,111 350,116 447,238 446,863 375 99.9% (375) 446,863 City Attorney Personnel 0 0 0 0 0 0 0 Operations 316,824 287,516 300,500 300,500 0 100.0% 0 300,500 Capital 0 0 0 0 0 0 0 01-103 316,824 287,516 300,500 300,500 0 100.0% 0 300,500 TOTAL Personnel 398,316 443,433 465,366 465,366 0 100.0% 0 465,366 Operations 429,692 350,962 448,099 447,724 375 99.9% (375) 447,724 Capital 1,442 2,542 7,500 7,500 0 100.0% 0 7,500 Legislation Total: 829,451 796,937 920,965 920,590 375 100.0% (375) 920,590 Expenditure Summaries 5 City of Tustin FY 06-07 Mid Year Budget Review Expenditure Summary 04/05 05/06 06/07 Year-End Year-End Year-End Mid Year Post Mid- (By Fund) Actual Actual Cur Bud Projection Variance Percent Adjustment Year Budget Administration 01-201 Thru 01-204 City Manager Personnel 350,889 388,907 616,576 616,576 0 100.0% 0 616,576 Operations 27,237 25,668 30,709 28,209 2,500 91.9% (2,500) 28,209 Capital 118 12,728 250 4,750 (4,500) 1900.0% 4,500 4,750 01-201 378,244 427,303 647,535 649,535 (2,000) 100.3 % 2,000 649,535 Finance Personnel 656,206 700,776 713,445 713,445 0 100.0% 0 713,445 Operations 98,244 89,575 116,600 116,600 0 100.0% 0 116,600 Capital 500 0 0 0 0 0 0 01-202 754,950 790,350 830,045 830,045 0 100.0% 0 830,045 Human Resources Personnel 406,396 384,517 434,461 433,461 1,000 99.8% (1,000) 433,461 Operations 146,433 187,642 205,100 207,100 (2,000) 101.0% 2,000 207,100 Capital 0 2,071 0 0 0 0 0 01-203 552,829 574,230 639,561 640,561 (1,000) 100.2% 1,000 640,561 Information Technology Personnel 321,192 381,815 477,539 469,539 8,000 98.3% (8,000) 469,539 Operations 179,817 195,897 319,000 307,000 12,000 96.2% (12,000) 307,000 Capital 183,937 246,703 214,000 214,000 0 100.0% 0 214,000 01-204 684,946 824,415 1,010,539 990,539 20,000 98.0% (20,000) 990,539 TOTAL Personnel 1,734,684 1,856,016 2,242,021 2,233,021 9,000 99.6% (9,000) 2,233,021 Operations 451,731 498,781 671,409 658,909 12,500 98.1% (12,500) 658,909 Capital 184,554 261 ,502 214,250 218,750 (4,500) 102.1% 4,500 218,750 Administration Total: 2,370,969 2,616,299 3,127,680 3,110,680 17,000 99.5% (17,000) 3,110,680 Expenditure Summaries 6 City of Tustin FY 06-07 Mid Year Budget Review Expenditure Summary 04/05 05/06 06/07 Year-End Year-End Year-End Mid Year Post Mid- (By Fund) Actual Actual Cur Bud Projection Variance Percent Adjustment Year Budget Community Development 01-301 Thru 01-302 Planning Personnel 870,093 1,029,741 1,137,627 1,137,627 0 100.0% 0 1,137,627 Operations 184,586 114,428 268,583 268,583 0 100.0% 0 268,583 Capital 8,450 3,250 83,000 83,000 0 100.0% 0 83,000 01-301 1,063,129 1,147,419 1,489,210 1,489,210 0 100.0% 0 1,489,210 Building Personnel 808,435 869,251 1,265,681 1,265,681 0 100.0% 0 1,265,681 Operations 314,966 615,065 550,189 550,189 0 100.0% 0 550,189 Capital 974 0 43,000 43,000 0 100.0% 0 43,000 01-302 1,124,375 1,484,316 1,858,870 1 ,858,870 0 100.0% 0 1,858,870 TOTAL Personnel 1,678,528 1,898,992 2,403,308 2,403,308 0 100.0% 0 2,403,308 Operations 499,552 729,494 818,772 818,772 0 100.0% 0 818,772 Capital 9,424 3,250 126,000 126,000 0 100.0% 0 126,000 Community Development Total: 2,187,504 2,631,735 3,348,080 3,348,080 0 100.0% 0 3,348,080 Expenditure Summaries 7 City of Tustin FY 06-07 Mid Year Budget Review Expenditure Summary 04/05 05/06 06/07 Year-End Year-End Year-End Mid Year Post Mid- (By Fund) Actual Actual Cur Bud Projection Variance Percent Adjustment Year Budget Public Works 01-401 Thru 01-410 Administration Personnel 350,150 381,714 389,965 389,965 0 100.0% 0 389,965 Operations 144,474 262,246 390,200 295,807 94,393 75.8% (94,393) 295,807 Capital 0 0 0 0 0 0 0 01-401 494,624 643,960 780,165 685,772 94,393 87.9% (94,393) 685,772 Engineering Personnel 1,030,459 1 ,107,403 1,329,963 1,324,463 5,500 99.6% (5,500) 1,324,463 Operations 918,296 877,769 1,112,775 1,088,328 24,447 97.8% (24,447) 1,088,328 Capital 0 0 5,000 0 5,000 0.0% (5,000) 0 01-402 1,948,755 1,985,172 2,447,738 2,412,791 34,947 98.6% (34,947) 2,412,791 Streets Personnel 435,760 484,328 514,302 514,302 0 100.0% 0 514,302 Operations 126,469 197,035 269,884 297,884 (28,000) 110.4% 28,000 297,884 Capital 1,913 5,826 5,300 5,300 0 100.0% 0 5,300 01-403 564,142 687,189 789,486 817,486 (28,000) 103.5% 28,000 817,486 Landscape Personnel 1,077,243 1,265,466 1,355,711 1,357,711 (2,000) 100.1 % 2,000 1,357,711 Operations 897,121 934,707 1,106,637 1,174,137 (67,500) 106.1 % 67,500 1,174,137 Capital 38,748 55,793 38,690 38,000 690 98.2% (690) 38,000 01-404 2,013,113 2,255,967 2,501,038 2,569,848 (68,810) 102.8% 68,810 2,569,848 Vehicles Personnel 417,275 497,325 520,664 520,664 0 100.0% 0 520,664 Operations 375,465 544,391 520,330 491,305 29,025 94.4 % (29,025) 491,305 Capital 0 4,326 3,900 3,900 0 100.0% 0 3,900 01-406 792,740 1,046,042 1,044,894 1,015,869 29,025 97.2% (29,025) 1,015,869 Facilities Personnel 230,712 258,804 260,513 260,513 0 100.0% 0 260,513 Operations 695,556 794,416 908,110 884,910 23,200 97.4% (23,200) 884,910 Capital 0 8,211 4,100 4,100 0 100.0% 0 4,100 01-407 926,268 1,061,431 1,172,723 1,149,523 23,200 98.0% (23,200) 1,149,523 Emergency Services Personnel 56,866 60,864 63,502 63,502 0 100.0% 0 63,502 Operations 7,376 15,100 94,200 68,160 26,040 72.4% (26,040) 68,160 Capital 0 0 0 0 0 0 0 01-410 64,242 75,964 157,702 131,662 26,040 83.5% (26,040) 131,662 TOTAL Personnel 3,598,548 4,055,987 4,434,702 4,431,120 3,582 99.9% (3,500) 4,431,202 Operations 3,164,839 3,625,746 4,402,218 4,300,531 101,687 97.7% (101,605) 4,300,613 Capital 40,743 74,237 57,072 51,300 5,772 89.9% (5,690) 51 ,382 Public Works Total: 6,803,884 7,755,724 8,893,746 8,782,951 110,795 98.8% (110,795) 8,782,951 Expenditure Summaries 8 City of Tustin FY 06-07 Mid Year Budget Review Expenditure Summary 04/05 05/06 06/07 Year-End Year-End Year-End Mid Year Post Mid- (By Fund) Actual Actual Cur Bud Projection Variance Percent Adjustment Year Budget Police 01-501 Thru 01-504 Administration Personnel 815,826 902,117 762,723 762,723 0 100.0% 0 762,723 Operations 72,432 189,896 177,484 174,984 2,500 98.6% (2,500) 174,984 Capital 0 0 0 0 0 0 0 01-501 888,258 1,092,013 940,207 937,707 2,500 99.7% (2,500) 937,707 Patrol Personnel 7,790,098 8,790,934 13,250,056 13,250,056 0 100.0% 0 13,250,056 Operations 1,032,514 1,148,541 1,283,757 1,255,114 28,643 97.8% (28,643) 1,255,114 Capital 262,726 66,434 0 0 0 0 0 01-502 9,085,338 10,005,909 14,533,813 14,505,170 28,643 99.8% (28,643) 14,505,170 Investigative Services Personnel 3,286,077 3,307,478 0 0 0 0 0 Operations 206,839 232,741 0 0 0 0 0 Capital 0 7,223 0 0 0 0 0 01-503 3,492,916 3,547,442 0 0 0 0 0 Administrative Services Personnel 2,606,448 3,007,106 4,502,333 4,502,333 0 100.0% 0 4,502,333 Operations 456,570 447,418 560,758 587,900 (27,142) 104.8 % 27,142 587,900 Capital 24,621 8,470 0 0 0 0 0 01-504 3,087,639 3,462,994 5,063,091 5,090,233 (27,142) 100.5% 27,142 5,090,233 TOTAL Personnel 14,498,449 16,007,635 18,515,112 18,515,112 0 100.0% 0 18,515,112 Operations 1,768,356 2,018,596 2,021,999 2,017,998 4,001 99.8% (4,001 ) 2,017,998 Capital 287,347 82,127 0 0 0 0 0 Police Department Total: 16,554,151 18,108,358 20,537,111 20,533,110 4,001 100.0% (4,001 ) 20,533,110 Fire Services 01-550 Personnel 0 0 0 0 0 0 0 Operations 4,422,245 4,604,457 4,805,854 4,805,854 0 100.0% 0 4,805,854 Capital 0 0 0 0 0 0 0 Fire Services Total: 4,422,245 4,604,457 4,805,854 4,805,854 0 100.0% 0 4,805,854 Expenditure Summaries 9 City of Tustin FY 06-07 Mid Year Budget Review Expenditure Summary 04/05 05/06 06/07 Year-End Year-End Year-End Mid Year Post Mid- (By Fund) Actual Actual Cur Bud Projection Variance Percent Adjustment Year Budget Parks & Recreation Services 01-701 Thru 01-707 Administration Personnel 326,869 354,161 338,138 338,163 (25) 100.0% 25 338,163 Operations 49,630 49,798 48,304 50,789 (2,485) 105.1 % 2,485 50,789 Capital 495 0 1,500 1 ,500 0 100.0% 0 1,500 01-701 376,994 403,960 387,942 390,452 (2,510) 100.6% 2,510 390,452 Sports Personnel 475,306 518,134 542,068 546,119 (4,051 ) 100.7% 4,051 546,119 Operations 244,143 272,496 304,710 304,315 395 99.9% (395) 304,315 Capital 4,745 30,561 10,200 10,200 0 100.0% 0 10,200 01-702 724,194 821,191 856,978 860,634 (3,656) 100.4% 3,656 860,634 Classes/Cultural Services Personnel 153,327 180,923 168,372 168,372 0 100.0% 0 168,372 Operations 318,433 308,002 380,460 376,030 4,430 98.8% (4,430) 376,030 Capital 12,157 1,943 12,750 12,750 0 100.0% 0 12,750 01- 703 483,917 490,868 561,582 557,152 4,430 99.2% (4,430) 557,152 Senior Citizens Personnel 189,054 218,556 234,245 234,245 0 100.0% 0 234,245 Operations 80,153 90,755 84,395 83,395 1,000 98.8% (1,000) 83,395 Capital 4,120 3,411 7,000 7,000 0 100.0% 0 7,000 01-705 273,327 312,721 325,640 324,640 1,000 99.7% (1,000) 324,640 Support Services Personnel 285,437 318,275 314,124 315,326 (1 ,202) 100.4 % 1 ,202 315,326 Operations 6,633 6,443 12,395 12,414 (19) 100.2% 19 12,414 Capital 1,220 1,301 4,000 4,000 0 100.0% 0 4,000 01-706 293,291 326,018 330,519 331,740 (1,221 ) 100.4 % 1 ,221 331,740 Tustin Youth Center Personnel 191,598 208,335 227,703 229,289 (1,586) 100.7% 1 ,586 229,289 Operations 80,439 44,601 51,630 45,630 6,000 88.4 % (6,000) 45,630 Capital 0 1,779 5,000 5,000 0 100.0% 0 5,000 01-707 272,037 254,715 284,333 279,919 4,414 98.4% (4,414) 279,919 TOTAL Personnel 1,621,590 1,798,384 1,824,650 1,831,514 (6,864) 100.4% 6,864 1,831,514 Operations 779,431 772,094 881,894 872,573 9,321 98.9% (9,321 ) 872,573 Capital 22,738 38,994 40,450 40,450 0 100.0% 0 40,450 Parks & Recreation Total: 2,423,759 2,609,473 2,746,994 2,744,537 2,457 99.9% (2,457) 2,744,537 Expenditure Summaries 10 Expenditure Summaries 11 City of Tustin FY 06-07 Mid Year Budget Review Expenditure Summary 04/05 05/06 06/07 Year-End Year-End Year-End Mid Year Post Mid- (By Fund) Actual Actual Cur Bud Projection Variance Percent Adjustment Year Budget Capital Improvement Projects 02-801 Thru 02-999 CIP Non-Departmental Personnel 0 0 0 0 0 0 0 Operations 198,424 862,039 197,640 191,448 6,192 96.9% (6,192) 191,448 Capital 0 0 0 0 0 0 0 02-801 198,424 862,039 197,640 191,448 6,192 96.9% (6,192) 191,448 CIP, CIP Personnel 0 0 0 0 0 0 0 Operations 574,398 1 ,104,475 0 0 0 0 0 Capital 2,377,302 3,229,757 15,528,371 6,482,643 9,045,728 41.7% (9,045,728) 6,482,643 02-999 2,951,700 4,334,232 15,528,371 6,482,643 9,045,728 41.7% (9,045,728) 6,482,643 TOTAL Personnel 0 0 0 0 0 0 0 Operations 772,822 1,966,514 197,640 191,448 6,192 96.9% (6,192) 191,448 Capital 2,377,302 3,229,757 15,528,371 6,482,643 9,045,728 41.7% (9,045,728) 6,482,643 02 CIP Total: 3,150,124 5,196,271 15,726,011 6,674,091 9,051,920 42.4% (9,051,920) 6,674,091 SCAQMO 03-999 SCAQMD, Non-Departmental Personnel 0 0 0 0 0 0 0 Operations 19,512 60,000 0 0 0 0 0 Capital 0 0 0 0 0 0 0 03-801 19,512 60,000 0 0 0 0 0 SCAQMD, CIP Personnel 0 0 0 0 0 0 0 Operations 0 0 0 0 0 0 0 Capital 10,259 101,500 38,241 38,241 0 100.0% 0 38,241 03-999 10,259 101,500 38,241 38,241 0 100.0% 0 38,241 TOTAL Personnel 0 0 0 0 0 0 0 Operations 19,512 60,000 0 0 0 0 0 Capital 10,259 101,500 38,241 38,241 0 100.0% 0 38,241 03 SCAQMD Total: 29,772 161,500 38,241 38,241 0 100.0% 0 38,241 Asset Forfeit, Non-Oept 04-801 TOTAL Personnel 0 0 0 0 0 0 0 Operations 0 0 0 0 0 0 0 Capital 27,388 2,617 25,000 100,000 (75,000) 400.0% 75,000 100,000 04 Asset Forfeit Total: 27,388 2,617 25,000 100,000 (75,000) 400.0% 75,000 100,000 Public Safety, Non-Oept 05-801 TOTAL Personnel 0 0 0 0 0 0 0 Operations 284,298 306,121 280,000 328,427 (48,427) 117.3% 48,427 328,427 Capital 0 0 0 0 0 0 0 05 Publ Safety Fund Total: 284,298 306,121 280,000 328,427 (48,427) 117.3% 48,427 328,427 Expenditure Summaries 12 City of Tustin FY 06-07 Mid Year Budget Review Expenditure Summary 04/05 05/06 06/07 Year-End Year-End Year-End Mid Year Post Mid- (By Fund) Actual Actual Cur Bud Projection Variance Percent Adjustment Year Budget Measure M-Comp, CIP 08-999 TOTAL Personnel 0 0 0 0 0 0 0 Operations 0 0 0 0 0 0 0 Capital 1,090,546 10,200,641 7,422,895 4,302,462 3,120,433 58.0% (3,120,433) 4,302,462 08 Meas M-C Total: 1,090,546 10,200,641 7,422,895 4,302,462 3,120,433 58.0% (3,120,433) 4,302,462 Measure M- T, CIP 09-801 Thru 09-999 Meas M- T, Non-Oept Personnel 0 0 0 0 0 0 0 Operations 900,097 (962,346) 50,000 50,000 0 100.0% 0 50,000 Capital 0 0 0 0 0 0 0 09-801 900,097 (962,346) 50,000 50,000 0 100.0% 0 50,000 Meas M-T, CIP Personnel 0 0 0 0 0 0 0 Operations 96,862 165,299 0 0 0 0 0 Capital 2,237,450 859,067 2,618,836 1 ,220,272 1,398,564 46.6% (1,398,564) 1,220,272 09-999 2,334,312 1,024,366 2,618,836 1 ,220,272 1,398,564 46.6% (1,398,564) 1,220,272 TOTAL Personnel 0 0 0 0 0 0 0 Operations 996,960 (797,048) 50,000 50,000 0 100.0% 0 50,000 Capital 2,237,450 859,067 2,618,836 1 ,220,272 1,398,564 46.6% (1,398,564 ) 1,220,272 09 Meas M- T Total: 3,234,410 62,020 2,668,836 1,270,272 1 ,398,564 47.6% (1,398,564) 1 ,270,272 Gas Tax, CIP 10-801 Thru 10-999 Gas Tax, Non-Oept Personnel 0 0 0 0 0 0 0 Operations 589,093 584,752 575,000 575,000 0 100.0% 0 575,000 Capital 0 0 0 0 0 10-801 589,093 584,752 575,000 575,000 0 100.0% 0 575,000 Gas Tax, CIP Personnel 0 0 0 0 0 0 0 Operations 102,562 76,260 0 0 0 0 0 Capital 1,549,638 1,570,784 3,450,706 2,943,742 506,964 85.3% (506,964 ) 2,943,7 42 10-999 1,652,199 1,647,044 3,450,706 2,943,742 506,964 85.3% (506,964) 2,943,7 42 TOTAL Personnel 0 0 0 0 0 0 0 Operations 691,655 661,012 575,000 575,000 0 100.0% 0 575,000 Capital 1,549,638 1,570,784 3,450,706 2,943,742 506,964 85.3% (506,964) 2,943,742 10 Gas Tax Total: 2,241 ,293 2,231,795 4,025,706 3,518,742 506,964 87.4% (506,964 ) 3,518,742 Expenditure Summaries 13 City of Tustin FY 06-07 Mid Year Budget Review Expenditure Summary 04/05 05/06 06/07 Year-End Year-End Year-End Mid Year Post Mid- (By Fund) Actual Actual Cur Bud Projection Variance Percent Adjustment Year Budget Park Development, CIP 11-801 Thru 11-999 Park Development, Non-Dept Personnel 0 0 0 0 0 0 0 Operations 143,686 146,911 143,119 143,119 0 100.0% 0 143,119 Capital 0 0 0 0 0 0 0 11-801 143,686 146,911 143,119 143,119 0 100.0% 0 143,119 Park Development, CIP Personnel 0 0 0 0 0 0 0 Operations 79,612 336,220 0 0 0 0 0 Capital 146,814 133,420 5,192,842 97,000 5,095,842 1.9% (5,095,842) 97,000 11-999 226,426 469,640 5,192,842 97,000 5,095,842 1.9% (5,095,842) 97,000 TOTAL Personnel 0 0 0 0 0 0 0 Operations 223,299 483,131 143,119 143,119 0 100.0% 0 143,119 Capital 146,814 133,420 5,192,842 97,000 5,095,842 1.9% (5,095,842) 97,000 11 Park Dev Total: 370,113 616,551 5,335,961 240,119 5,095,842 4.50/0 (5,095,842) 240,119 Park Development Tustin Legacy, CIP 12-999 Park Development, CIP Personnel 0 0 0 0 0 0 0 Operations 0 0 0 0 0 0 0 Capital 0 0 890,000 0 890,000 0.0% (890,000) 0 12-999 0 0 890,000 0 890,000 0.0% (890,000) 0 TOTAL Personnel 0 0 0 0 0 0 0 Operations 0 0 0 0 0 0 0 Capital 0 0 0 890,000 0 890,000 0.0% (890,000) 0 12 Park Dev Total: 0 0 890,000 0 890,000 0.0% (890,000) 0 Suppl Law Enforcement, CIP 16-502, Thru 16-999 TOTAL Personnel 0 0 0 0 0 0 0 Operations 80,571 0 0 0 0 0 0 Capital 123,991 181,036 240,624 240,624 0 100.0% 0 240,624 16 Suppl Law Total: 204,562 181,036 240,624 240,624 0 100.0% 0 240,624 Expenditure Summaries 14 City of Tustin FY 06-07 Mid Year Budget Review Expenditure Summary 04/05 05/06 06/07 Year-End Year-End Year-End Mid Year Post Mid- (By Fund) Actual Actual Cur Bud Projection Variance Percent Adjustment Year Budget Marine Base Closure, CIP 17-801 Thru 17-999 MCAS, Non-Oept Personnel 0 0 0 0 0 0 0 Operations (2,019) 0 0 0 0 0 0 Capital 0 0 0 0 0 0 0 17 -801 (2,019) 0 0 0 0 0 0 TOTAL Personnel 0 0 0 0 0 0 0 Operations (2,019) 0 0 0 0 0 0 Capital 0 0 0 0 0 0 0 17 Marine Base Closure Total: (2,019) 0 0 0 0 0 0 Tustin Legacy 18-805 thru 18-999 Tustin Legacy, Non-Oept Personnel 373,426 417,482 404,347 404,647 (300) 100.1 % 300 404,647 Operations 1,515,865 1,683,423 1,151,620 770,249 381,371 66.9% (381,371 ) 770,249 Capital 0 0 0 0 0 0 0 18-805 1,889,291 2,100,905 1,555,967 1,174,896 381,071 75.5% (381,071 ) 1,174,896 Tustin Legacy, CIP Personnel 0 0 0 0 0 0 0 Operations 0 0 0 0 0 0 0 Capital 282,598 4,011,070 3,620,330 7,631,000 (4,010,670) 210.8% 4,010,670 7,631,000 18-999 282,598 4,011,070 3,620,330 7,631,000 (4,010,670) 210.8% 4,010,670 7,631,000 TOTAL Personnel 373,426 417,482 404,347 404,647 (300) 100.1 % 300 404,647 Operations 1,515,865 1,683,423 1,151,620 770,249 381,371 66.9% (381,371 ) 770,249 Capital 282,598 4,011,070 3,620,330 7,631,000 (4,010,670) 210.8% 4,010,670 7,631,000 18 Tustin Legacy Total: 2,171,890 6,111 ,974 5,176,297 8,805,896 (3,629,599) 170.1% 3,629,599 8,805,896 Expenditure Summaries 15 City of Tustin FY 06-07 Mid Year Budget Review Expenditure Summary 04/05 05/06 06/07 Year-End Year-End Year-End Mid Year Post Mid- (By Fund) Actual Actual Cur Bud Projection Variance Percent Adjustment Year Budget 2X CDBG, CIP 20-305 Thru 29-999 COBG FY 99-00, Admin Personnel 0 0 0 0 0 0 0 Operations 0 1,237 0 0 0 0 0 Capital 0 0 0 0 0 0 0 20-305 0 1,237 0 0 0 0 0 COBG FY 99-00, CIP Personnel 0 0 0 0 0 0 0 Operations 30,752 0 0 0 0 0 0 Capital 0 0 0 0 0 0 0 20-999 30,752 0 0 0 0 0 0 COBG FY 01-02, Admin Personnel 0 0 0 0 0 0 0 Operations 496 0 0 0 0 0 0 Capital 0 0 0 0 0 0 0 22-305 496 0 0 0 0 0 0 COBG FY 01-02, CIP Personnel 0 0 0 0 0 0 0 Operations 0 0 0 0 0 0 0 Capital 0 22,744 0 ' 1 ,663 (1,663) 1 ,663 1,663 22-999 0 22,744 0 1 ,663 (1,663) 1,663 1,663 COBG FY 02-03, Admin Personnel 0 0 0 0 0 0 0 Operations 0 0 0 0 0 0 0 Capital 0 0 0 0 0 0 0 23-305 0 0 0 0 0 0 0 COBG FY 02-03, CIP Personnel 0 0 0 0 0 0 0 Operations 0 0 0 0 0 0 0 Capital 0 34,434 13,365 13,365 0 100.0% 0 13,365 23-999 0 34,434 13,365 13,365 0 100.0% 0 13,365 COBG FY 03-04, Admin Personnel 16,004 0 0 0 0 0 0 Operations 201,260 150,000 0 0 0 0 0 Capital 0 0 0 0 0 0 0 24-305 217,263 150,000 0 0 0 0 0 COBG FY 03-04, CIP Personnel 0 0 0 0 0 0 0 Operations 0 0 0 0 0 0 0 Capital 27,580 0 606,277 606,277 0 100.0% 0 606,277 24-999 27,580 0 606,277 606,277 0 100,0% 0 606,277 COSG FY 04-05, Admin Personnel 222,942 30,457 0 0 0 0 0 Operations 58,354 0 0 0 0 0 0 Capital 0 0 0 0 0 0 0 25-305 281,296 30,457 0 0 0 0 0 Expenditure Summaries 16 City of Tustin FY 06-07 Mid Year Budget Review Expenditure Summary 04/05 05/06 06/07 Year-End Year-End Year-End Mid Year Post Mid- (By Fund) Actual Actual Cur Bud Projection Variance Percent Adjustment Year Budget COBG FY 04-05, CIP Personnel 0 0 0 0 0 0 0 Operations 0 0 0 0 0 0 0 Capital 227,109 282,870 154,323 154,323 0 100.0% 0 154,323 25-999 227,109 282,870 154,323 154,323 0 100.0% 0 154,323 COBG FY 05-06, Admin Personnel 0 129,841 0 1 ,960 (1,960) 1,960 1,960 Operations 0 157,928 0 1 ,869 (1,869) 1,869 1,869 Capital 0 0 0 0 0 0 0 26-305 0 287,769 0 3,829 (3,829) 3,829 3,829 COBG FY 05-06, CIP Personnel 0 0 0 0 0 0 0 Operations 0 0 0 0 0 0 0 Capital 0 281,283 286,934 137,291 149,643 47.8% (149,643) 137,291 26-999 0 281,283 286,934 137,291 149,643 47.8% (149,643) 137,291 COBG FY 06-07, Admin Personnel 0 0 153,453 153,453 0 100.0% 0 153,453 Operations 0 0 175,069 175,069 0 100.0% 0 175,069 Capital 0 0 0 0 0 0 0 27 -305 0 0 328,522 328,522 0 100.0% 0 328,522 COBG FY 06-07, CIP Personnel 0 0 0 0 0 0 0 Operations 0 0 0 0 0 0 0 Capital 0 0 572,568 572,568 0 100.00/0 0 572,568 27 -999 0 0 572,568 572,568 0 100.0% 0 572,568 TOTAL Personnel 238,946 160,298 153,453 155,413 (1,960) 101.3% 1,960 155,413 Operations 290,862 309,164 175,069 176,938 (1,869) 101.1 % 1,869 176,938 Capital 254,688 621 ,332 1,633,467 1,485,487 147,980 90.9% (147,980) 1,485,487 2x CDBG Total: 784,496 1,090,794 1,961,989 1,817,838 144,152 92.7% ( 144, 151 ) 1,817,838 Expenditure Summaries 17 City of Tustin FY 06-07 Mid Year Budget Review Expenditure Summary 04/05 05/06 06/07 Year-End Year-End Year-End Mid Year Post Mid- (By Fund) Actual Actual Cur Bud Projection Variance Percent Adjustment Year Budget AD 95-1, CIP 30-999 TOTAL Personnel 0 0 0 0 0 0 0 Operations 3,340 8,820 0 0 0 0 0 Capital 159,328 8,828 0 0 0 0 0 30 AD 95-1, CIP TOTAL: 162,669 17,648 0 0 0 0 0 Community Facilities District 04-01 TOTAL Personnel 0 0 0 0 0 0 0 Operations 519,981 855,603 110,000 110,000 0 100.0% 0 110,000 Capital 0 0 0 0 0 0 0 33 CFD 04-01 Total: 519,981 855,603 110,000 110,000 0 100.0% 0 110,000 Community Facilities District 04-01, CIP 34-801 Thru 34-999 TOTAL Personnel 0 0 0 0 0 0 0 Operations 0 5,219 0 0 0 0 0 Capital 2,679,154 6,347,841 35,200,345 7,100,000 28,100,345 20.2% (28,100,345) 7,100,000 34 CFD 04-01, CIP 2,679,154 6,353,060 35,200,345 7,100,000 28,100,345 20.2% (28,100,345) 7,100,000 Community Facilities District 06-01, CIP 35-801 Thru 35-999 TOTAL Personnel 0 0 0 0 0 0 0 Operations 0 0 0 0 0 0 0 Capital 0 0 855,280 855,280 0 100.0% 0 855,280 35 CFD 04-01, CIP 0 0 855,280 855,280 0 100.0% 0 855,280 Tustin LLD, Special District 41-805 Tustin LLD, Special District Personnel 0 0 0 0 0 0 0 Operations 461,667 504,129 642,463 642,000 463 99.9% (463) 642,000 Capital 0 0 0 0 0 0 0 41-805 461,667 504,129 642,463 642,000 463 99.9% (463) 642,000 TOTAL Personnel 0 0 0 0 0 0 0 Operations 461,667 504,129 642,463 642,000 463 99.9% (463) 642,000 Capital 0 0 0 0 0 0 0 41 Tustin LLD Total: 461,667 504,129 642,463 642,000 463 99.9% (463) 642,000 Expenditure Summaries 18 City of Tustin FY 06-07 Mid Year Budget Review Expenditure Summary 04/05 05/06 06/07 Year-End Year-End Year-End Mid Year Post Mid- (By Fund) Actual Actual Cur Bud Projection Variance Percent Adjustment Year Budget Tustin SLD, Special District 42-805 Thru 42-999 Tustin SLD, Special District Personnel 0 0 0 0 0 0 0 Operations 1,359,878 365,508 440,800 385,000 55,800 87.3% (55,800) 385,000 Capital 0 0 0 0 0 0 0 42-805 1,359,878 365,508 440,800 385,000 55,800 87.3% (55,800) 385,000 Tustin SLD, Special District, CIP Personnel 0 0 0 0 0 0 0 Operations 0 0 0 0 0 0 0 Capital 0 0 0 0 0 0 0 42-999 0 0 0 0 0 0 0 TOTAL Personnel 0 0 0 0 0 0 0 Operations 1,359,878 365,508 440,800 385,000 55,800 87.3% (55,800) 385,000 Capital 0 0 0 0 0 0 0 42 Tustin SLD Total: . 1,359,878 365,508 440,800 385,000 55,800 87.3% (55,800) 385,000 Expenditure Summaries 19 City of Tustin FY 06-07 Mid Year Budget Review Expenditure Summary 04/05 05/06 06/07 Year-End Year-End Year-End Mid Year Post Mid- (By Fund) Actual Actual Cur Bud Projection Variance Percent Adjustment Year Budget SC Debt Svs 51-600 TOTAL Personnel 0 0 0 0 0 0 0 Operations 212,165 787,673 6,092,916 6,092,916 0 100.0% 0 6,092,916 Capital 0 0 0 0 0 0 0 51 SC Debt Svs Total: 212,165 787,673 6,092,916 6,092,916 0 100.0% 0 6,092,916 SC RDA, Admin 52-600 Thru 52-999 SC RDA, Admin Personnel 50,145 66,702 39,588 39,588 0 100.0% 0 39,588 Operations 18,885 22,011 81,826 69,564 12,262 85.0% (12,262) 69,564 Capital 5,156 5,577 13,500 13,500 0 100.0% 0 13,500 52-600 74,186 94,290 134,914 122,652 12,262 90.9% (12,262) 122,652 SC RDA, CIP Personnel 0 0 0 0 0 0 0 Operations 3,823 11,553 0 0 0 0 0 Capital 926,644 (9,891 ) 5,874,890 5,680,044 194,846 96.7% (194,846) 5,680,044 52-999 930,467 1,662 5,874,890 5,680,044 194,846 96.7% (194,846) 5,680,044 TOTAL Personnel 50,145 66,702 39,588 39,588 0 100.0% 0 39,588 Operations 22,707 33,563 81,826 69,564 12,262 85.0% (12,262) 69,564 Capital 931,800 (4,314) 5,888,390 5,693,544 194,846 96.7% (194,846) 5,693,544 52 SC RDA Total: 1,004,653 95,951 6,009,804 5,802,696 207,108 96.6% (207,108) 5,802,696 SC Set-Aside, Admin 53-600 Thru 53-999 TOTAL Personnel 40,278 54,251 78,438 78,438 0 100.0% 0 78,438 Operations 40,008 1,040,571 104,476 52,476 52,000 50.2% (52,000) 52,476 Capital 0 0 0 0 0 0 0 53 SC Set-Aside Total: 80,286 1,094,822 182,914 130,914 52,000 71.6% (52,000) 130,914 Marine Base Debt Svs, Admin 54-600 TOTAL Personnel 0 0 0 0 0 0 0 Operations 58,638 1,665,666 75,000 764,764 (689,764) 1019.7% 689,764 764,764 Capital 0 0 0 0 0 0 0 54 Marine Base Debt Total: 58,638 1 ,665,666 75,000 764,764 (689,764) 1019.7% 689,764 764,764 Marine Base RDA, Admin 55-600 Thru 55-999 TOTAL Personnel 26,387 30,856 133,413 133,413 0 100.0% 0 133,413 Operations 68,931 82,407 72,406 61,106 11,300 84.4 % (11,300) 61 ,1 06 Capital 0 338,868 (133,242) 500,000 (633,242) -375.3% 633,242 500,000 55 Marine Base RDA Total: 95,317 452,131 72,577 694,519 (621 ,942) 956.9% 621 ,942 694,519 Marine Base Set Aside 56-600 TOTAL Personnel 0 35,618 99,980 99,980 0 100.0% 0 99,980 Operations 10,166 6,164 3,700 3,700 0 100.0% 0 3,700 Capital 0 0 0 0 0 0 0 56 Marine Base Set Aside Total: 10,166 41,782 103,680 103,680 0 100.0% 0 103,680 Expenditure Summaries 20 City of Tustin FY 06-07 Mid Year Budget Review Expenditure Summary 04/05 05/06 06/07 Year-End Year-End Year-End Mid Year Post Mid- (By Fund) Actual Actual Cur Bud Projection Variance Percent Adjustment Year Budget Town Center Debt Svs, RDA 57-000 Thru 57-600 TOTAL Personnel 0 0 0 0 0 0 0 Operations 1,945,220 2,977,334 2,797,321 2,797,321 0 100.0% 0 2,797,321 Capital 0 0 0 0 0 0 0 57 Town Center Debt Total: 1 ,945,220 2,977,334 2,797,321 2,797,321 0 100.0% 0 2,797,321 T own Center RDA, RDA Admin 58-600 Thru 58-999 T own Center RDA, RDA Personnel 66,346 74,773 39,588 39,588 0 100.0% 0 39,588 Operations 101,795 82,977 108,176 85,226 22,950 78.8% (22,950) 85,226 Capital 1,212 5,577 13,500 13,500 0 100.0% 0 13,500 58-600 169,353 163,327 161,264 138,314 22,950 85.8% (22,950) 138,314 Town Center RDA, CIP Personnel 0 0 0 0 0 0 0 Operations 23,156 74,240 0 0 0 0 0 Capital 904,448 450 275,722 275,722 0 100.0% 0 275,722 58-999 927,604 74,690 275,722 275,722 0 100.0% 0 275,722 TOTAL Personnel 66,346 74,773 39,588 39,588 0 100.0% 0 39,588 Operations 124,951 157,217 108,176 85,226 22,950 78.8% (22,950) 85,226 Capital 905,661 6,027 289,222 289,222 0 100.0% 0 289,222 58 Town Center RDA Total: 1 ,096,957 238,017 436,986 414,036 22,950 94.7% (22,950) 414,036 Town Center Set Aside, RDA 59-600 Thru 59-999 T own Center Set Aside, RDA Personnel 32,040 45,235 75,112 75,112 0 100.0% 0 75,112 Operations 15,255 336,458 137,076 94,613 42,463 69.0% (42,463) 94,613 Capital (1,300,000) 0 0 0 0 0 0 59-600 (1,252,704) 381,692 212,188 169,725 42,463 80.0% (42,463) 169,725 Town Center Set Aside, CIP Personnel 0 0 0 0 0 0 0 Operations 12,716 0 0 0 0 0 0 Capital 1,701,061 0 89,075 0 89,075 0.0% (89,075) 0 59-999 1,713,777 0 89,075 0 89,075 0.0% (89,075) 0 TOTAL Personnel 32,040 45,235 75,112 75,112 0 100.0% 0 75,112 Operations 27,972 336,458 137,076 94,613 42,463 69.0% (42,463) 94,613 Capital 401,061 0 89,075 0 89,075 0.0% (89,075) 0 59 Town Center Set Aside Total: 461,073 381,692 301,263 169,725 131,538 56.3% (131,538) 169,725 Expenditure Summaries 21 City of Tustin FY 06-07 Mid Year Budget Review Expenditure Summary 04/05 05/06 06/07 Year-End Year-End Year-End Mid Year Post Mid- (By Fund) Actual Actual Cur Bud Projection Variance Percent Adjustment Year Budget Water, Service Billing 70-451 Thru 70-459 Water, Service Billing Personnel 137,999 172,978 183,225 183,225 0 100.0% 0 183,225 Operations 1,173,793 1 ,488,794 1,352,700 1,373,667 (20,967) 101.6% 20,967 1,373,667 Capital 500 7,582 23,500 23,500 0 100.0% 0 23,500 70-451 1,312,293 1,669,354 1,559,425 1,580,392 (20,967) 101.3% 20,967 1,580,392 Water, Operations Personnel 860,023 1,132,302 1,395,301 1,395,301 0 100.0% 0 1,395,301 Operations 694,035 626,614 703,442 750,942 (47,500) 106.8% 47,500 750,942 Capital 0 19,759 134,000 134,000 0 100.0% 0 134,000 70-452 1,554,057 1,778,675 2,232,743 2,280,243 (47,500) 102.1% 47,500 2,280,243 Water Fund, Debt Svs Personnel 0 0 0 0 0 0 0 Operations 816,170 707,610 0 0 0 0 0 Capital 0 0 0 0 0 0 0 70-453 816,170 707,610 0 0 0 0 0 Ionization Personnel (588 ) 0 0 0 0 0 0 Operations 87 0 0 0 0 0 0 Capital 0 0 0 0 0 0 0 70-456 (501 ) 0 0 0 0 0 0 Reverse Osmosis Personnel 105,354 115,007 127,022 127,022 0 100.0% 0 127,022 Operations 518,355 488,626 766,040 526,730 239,310 68.8% (239,310) 526,730 Capital 0 0 0 0 0 0 0 70-457 623,709 603,633 893,062 653,752 239,310 73.2% (239,310) 653,752 17th Street Desalter Personnel 97,323 110,741 115,636 115,636 0 100.0% 0 115,636 Operations 555,970 901,911 1,293,009 1,300,509 (7,500) 100.6% 7,500 1,300,509 Capital 0 134,832 278,000 278,000 0 100.0% 0 278,000 70-458 653,293 1 ,147,483 1,686,645 1,694,145 (7,500) 100.4 % 7,500 1,694,145 Water Production Personnel 124,742 133,417 118,569 129,369 (10,800) 109.1 % 10,800 129,369 Operations 3,863,952 3,272,877 4,070,875 3,991,875 79,000 98.1% (79,000) 3,991,875 Capital 0 0 0 0 0 0 0 70-459 3,988,694 3,406,294 4,189,444 4,121,244 68,200 98.4% (68,200) 4,121,244 Water, CIP Personnel 0 0 0 0 0 0 0 Operations 6,581 24,471 0 0 0 0 0 Capital 0 0 0 0 0 0 0 70-999 6,581 24,471 0 0 0 0 0 TOTAL Personnel 1,324,852 1 ,664,445 1,939,753 1,950,553 (10,800) 100.6% 10,800 1,950,553 Operations 7,628,944 7,510,903 8,186,066 7,943,723 242,343 97.0% (242,343) 7,943,723 Capital 500 162,173 435,500 435,500 0 100.0% 0 435,500 70 Water Utility Fund Total: 8,954,296 9,337,521 10,561,319 10,329,776 231,543 97.8% (231,543) 10,329,776 Expenditure Summaries 22 City of Tustin FY 06-07 Mid Year Budget Review Year-End Projection Year-End Year-End Mid Year Variance Percent Adjustment Post Mid- Year Budget Expenditure Summary (By Fund) 04/05 Actual 05/06 Actual 06/07 Cur Bud Water CIP 73.999 Water CIP, CIP Personnel 0 0 0 0 0 0 0 Operations 516,983 1,048,217 0 0 0 0 0 Capital (218,757) (374,882) 20,887,471 3,312,926 17,574,545 15.9% (17,574,545) 3,312,926 73-999 298,226 673,335 20,887,471 3,312,926 17,574,545 15.9% (17,574,545) 3,312,926 TOTAL Personnel 0 0 0 0 0 0 0 Operations 516,983 1,048,217 0 0 0 0 0 Capital (218,757) (374,882) 20,887,471 3,312,926 17,574,545 15.9% (17,574,545) 3,312,926 73 Water CIP Total: 298,226 673,335 20,887,471 3,312,926 17,574,545 15.9% (17,574,545) 3,312,926 Expenditure Summaries 23 City of Tustin FY 06-07 Mid Year Budget Review Expenditure Summary 04/05 05/06 06/07 Year-End Year-End Year-End Mid Year Post Mid- (By Fund) Actual Actual Cur Bud Projection Variance Percent Adjustment Year Budget Workers Camp 81-850 Workers Comp, Self Insurance Personnel 89,387 44,910 105,950 105,950 0 100.0% 0 105,950 Operations 733,357 353,826 781,000 781,000 0 100.0% 0 781,000 Capital 0 0 0 0 0 0 0 81-850 822,744 398,736 886,950 886,950 0 100.0% 0 886,950 TOTAL Personnel 89,387 44,910 105,950 105,950 0 100.0% 0 105,950 Operations 733,357 353,826 781,000 781,000 0 100.0% 0 781,000 Capital 0 0 0 0 0 0 0 81 Workers Comp Total: 822,744 398,736 886,950 886,950 0 100.0% 0 886,950 Liability 82-801 Thru 82-850 Liability, Self Insurance Personnel 0 0 0 0 0 0 0 Operations 485,119 534,526 759,502 759,502 0 100.0% 0 759,502 Capital 0 0 0 0 0 0 0 82-850 485,119 534,526 759,502 759,502 0 100.0% 0 759,502 TOTAL Personnel 0 0 0 0 0 0 0 Operations 485,119 534,526 759,502 759,502 0 100.0% 0 759,502 Capital 0 0 0 0 0 0 0 82 Liability Total: 485,119 534,526 759,502 759,502 0 100.0% 0 759,502 Unemployment 83-801 Thru 83-850 Unemployment, Self Insurance Personnel 0 0 0 0 0 0 0 Operations 21,678 7,540 10,000 10,000 0 100.0% 0 1 0,000 Capital 0 0 0 0 0 0 0 83-850 21,678 7,540 10,000 10,000 0 100.0% 0 10,000 TOTAL Personnel 0 0 0 0 0 0 0 Operations 21,678 7,540 10,000 10,000 0 100.0% 0 10,000 Capital 0 0 0 0 0 0 0 83 Unemployment: 21 ,678 7,540 10,000 10,000 0 100.0% 0 10,000 Replacement 84-801 Thru 84-850 TOTAL Personnel 0 0 0 0 0 0 0 Operations 0 0 0 0 0 0 0 Capital 244,704 1,303,376 654,278 654,278 0 100.0% 0 654,278 84 Replacement Total: 244,704 1,303,376 654,278 654,278 0 100.0% 0 654,278 TOT AL ALL FUNDS Personnel 25,888,446 28,810,995 0 33,104,781 0 33,112,123 (7,342) 100.0% 7,424 0 33,112,205 Operations 32,087,005 37,449,177 0 45,083,071 0 44,868,103 214,968 99.5% (214,886) 0 44,868,185 Capital 13,750,420 29,161,965 0 105,272,904 0 43,826,221 61,446,683 41.6% (61,446,600) 0 43,826,304 TOT AL ALL FUNDS: 71,728,592 95,422,056 0 183,460,510 0 121 ,806,447 61,654,063 66.4% (61,654,062) 0 121,806,448 Expenditure Summaries 24 City of Tustin FY06-07 CIP Capital Improvement Program by Project 05/06 05/06 05/06 06/07 06/07 Final Audited Audited Current Year-End JL# Description Fund Budget Expenditures Carryover Budget Projection Annual Maior Buildina Maintanence 1032 City CIP Fund 02-999 151,000.00 22,656.16 0.00 180,000.00 180,000.00 151,000.00 22,656.16 0.00 180,000.00 180,000.00 City Council Chambers Renovations 1039 City CIP Fund 02-999 19,239.00 16,214.43 0.00 0.00 0.00 19,239.00 16,214.43 0.00 0.00 0.00 City ProDertv ImDrovements at 450 EI Camino Real 1040 CDSG Fund 26-999 100,000.00 12,962.00 87,038.00 87,038.00 87,038.00 1040 RDA-TC CIP Fund 58-999 20,000.00 0.00 20,000.00 20,000.00 20,000.00 120,000.00 12,962.00 107,038.00 107,038.00 107,038.00 Tustin Library EXDansion 1045 City CIP Fund 02-999 199,958.00 0.00 199,958.00 0.00 0.00 1045 City CIP Fund / Laing 02-999 829,364.00 766,836.81 62,527.19 62,527.19 166,767.00 1045 City CIP Fund / Vestar 02-999 0.00 0.00 0.00 541,000.00 0.00 1045 City CIP Fund Work Force Grant 02-999 0.00 0.00 0.00 124,000.00 0.00 1045 Tustin Legacy CIP Navy EDC 18-999 0.00 0.00 0.00 7,631,400.00 3,363,563.88 1045 Lennar CFD 34-999 0.00 0.00 0.00 2,985,410.00 0.00 1045 TLCP CFD 34-999 0.00 0.00 0.00 7,822,492.00 0.00 1045 RDA-TC Fund 58-600 0.00 -93,047.50 0.00 0.00 0.00 1045 RDA- TC Fund 58-999 135,886.00 74,689.87 0.00 255,722.00 91,841.00 1045 RDA- TC Set Aside Fund 59-600 0.00 -275,873.75 0.00 0.00 0.00 1045 RDA- TC Set Aside Fund 59-999 89,075.00 0.00 89,075.00 89,075.00 0.00 1045 UnFunded 00-000 0.00 0.00 0.00 5,502,243.00 0.00 1,254,283.00 472,605.43 351,560.19 25,013,869.19 3,622,171.88 Tustin Leaacv Portal Entry at Red Hill Ave and Valencia Ave 1046 Lennar CFD 34-999 0.00 0.00 0.00 500,000.00 500,000.00 0.00 0.00 0.00 500,000.00 500,000.00 Senior Center Kitchen Renovation 1047 CDSG Fund 27 -999 0.00 0.00 0.00 35,000.00 35,000.00 0.00 0.00 0.00 35,000.00 35,000.00 Tustin Commuter Rail Station Bicvcle Locker Installation 1060 City CIP Fund - TEA Grant 02-999 22,500.00 22,500.00 0.00 0.00 0.00 1060 Measure M Turnback 09-999 22,500.00 25,096.17 0.00 0.00 0.00 45,000.00 47,596.17 0.00 0.00 0.00 Jamboree Road Irriaation Svstem 1538 City CIP Fund 02-999 229,972.00 47,984.32 181,987.68 181,987.68 3,000.00 1538 City CIP Fund -Irvine Ranch Water District's Share 02-999 229,972.00 47,984.32 181,987.68 181,987.68 3,000.00 459,944.00 95,968.64 363,975.36 363,975.36 6,000.00 PeDDertree Park Ballfield BackstoD 2002 Park Development Fund 11-999 0.00 2,700.00 -2,700.00 0.00 0.00 2002 CDSG Fund 23-999 43,799.00 34,434.37 9,364.63 13,364.63 13,364.63 2002 CDSG Fund 24-999 0.00 0.00 0.00 18,240.37 18,240.37 43,799.00 37,134.37 6,664.63 31,605.00 31,605.00 Tustin Leaacv Park 2043 Park Development Fund 11-999 0.00 1,772.59 -1,772.59 0.00 0.00' 2043 Legacy Park Development Fund 12-999 890,000.00 0.00 890,000.00 890,000.00 0.00 2043 CDSG Fund 22-999 0.00 22,743.98 -22,743.98 1 ,665.51 1,665.51 890,000.00 24,516.57 865,483.43 891,665.51 1,665.51 Citrus Ranch Park 2046 City CIP Fund 02-999 0.00 1 ,897.50 -1,897.50 0.00 0.00 2046 Park Development Fund 11-999 5,148,930.00 332,157.91 4,816,772.09 5,067,842.09 2,000.00 5,148,930.00 334,055.41 4,814,874.59 5,067,842.09 2,000.00 Annual Maior Park Maintenance 2054 Park Development Fund 11-999 211,581.00 84,375.38 0.00 125,000.00 95,000.00 211,581.00 84,375.38 0.00 125,000.00 95,000.00 CIP By Project 25 City of Tustin FY06-07 CIP Capital Improvement Program by Project 05/06 05/06 05/06 06/07 06/07 Final Audited Audited Current Year-End JL# Description Fund Budget Expenditures Carryover Budget Projection Tot Lot Renovatfons / Ei Camino-Real. Pirie Tree. Tustin SDorts Park 2059 Sports Park Trust Fund 50-000 75,000.00 32,478.76 0.00 0.00 0.00 2059 Park Development Fund 11-999 35,000.00 48,625.79 0.00 0.00 0.00 110,000.00 81,104.55 0.00 0.00 0.00 Traffic Sianallnstallation at Portola Parkwav/Allen/Citrus Ranch Park 4026 95-1 Construction CIP Fund 30-999 200,000.00 0.00 200,000.00 300,000.00 0.00 200,000.00 0.00 200,000.00 300,000.00 0.00 Altadena/Pasadena Pedestrian Enhancements 4063 City CIP Fund - SR2S Safe Route to Schoo/ Grant 02-999 81,000.00 81,058.27 0.00 0.00 0.00 4063 Measure M Turnback Fund 09-999 53,110.00 1,810.00 0.00 0.00 0.00 4063 CDSG Fund 25-999 22,158.00 22,158.24 0.00 0.00 0.00 156,268.00 105,026.51 0.00 0.00 0.00 Old Town Tustin Commercial District Sian Proaram 4065 Measure M Turnback Fund 09-999 65,000.00 12,168.25 0.00 0.00 0.00 4065 CDSG Fund 25-999 139,647.00 139,646.91 0.00 0.00 0.00 204,647.00 151,815.16 0.00 0.00 0.00 Red Hill Avenue/Olwvn Drive Pedestrian Enhancements 4067 City CIP Fund 02-999 75,000.00 230.00 74,770.00 89,770.00 86,313.05 4067 AS 2766 Fund 03-999 99,741.00 90,275.74 9,465.26 9,465.26 9,464.96 174,741.00 90,505.74 84,235.26 99,235.26 95,778.01 First StreetlB Street Pedestrian Enhancements 4068 City CIP Fund 02-999 52,790.00 5,143.71 47,646.29 147,646.29 147,646.29 4068 City CIP Fund - SR2S Safe Route to School Grant 02-999 177,210.00 0.00 177,210.00 177,210.00 177,210.00 4068 AS2766 SCAQMD 03-999 40,000.00 11,224.35 28,775.65 28,775.65 28,775.65 270,000.00 16,368.06 253,631.94 353,631.94 353,631.94 Red Hill Avenue Quite Zone ImDrovements at OCT A1SCRRA Railwav 4069 City CIP Fund 02-999 0.00 0.00 0.00 200,000.00 0.00 4069 Measure M Turnback Fund 09-999 0.00 0.00 0.00 500,000.00 5,000.00 4069 Gas Tax Fund 10-999 0.00 0.00 0.00 500,000.00 0.00 0.00 0.00 0.00 1,200,000.00 5,000.00 Pasadena Avenue Storm Drain ImDrovements 5032 City C/P Fund 02-999 0.00 0.00 0.00 540,000.00 310,000.00 5032 CDSG Fund 26-999 121 ,265.00 106,012.18 15,252.82 15,252.82 15,252.82 5032 CDSG Fund 27 -999 0.00 0.00 0.00 482,568.00 482,568.00 121,265.00 106,012.18 15,252.82 1,037,820.82 807,820.82 Svcamore Avenue Storm Drain from School Lane to Del Amo Avenue 5033 CDSG Fund 27 -999 0.00 0.00 0.00 55,000.00 55,000.00 0.00 0.00 0.00 55,000.00 55,000.00 Simon Reservoir Analvsis and Reconstruction 6114 Water CIP Fund 73-999 354,418.00 91,131.63 263,286.37 263,286.37 40,000.00 354,418.00 91,131.63 263,286.37 263,286.37 40,000.00 Pasadena Avenue Well 6130 Water CIP Fund 73-999 2,042,184.00 56,797.15 1,985,386.85 2,225,386.85 1,500,000.00 2,042,184.00 56,797.15 1 ,985,386.85 2,225,386.85 1,500,000.00 Water CaDitallmDrovement Proaram Manaaement 6134 Water CIP Fund 73-999 206,197.00 21,910.49 184,286.51 184,286.51 60,000.00 206,197.00 21,910.49 184,286.51 184,286.51 60,000.00 Rawlinas Reservoir ReDairs and ReDlacement 6136 Water CIP Fund 73-999 1,236,666.00 153,125.45 1,083,540.55 16,283,540.55 150,000.00 1,236,666.00 153,125.45 1,083,540.55 16,283,540.55 150,000.00 Edinaer Avenue Water Main ReDlacement 6147 Water CIP Fund 73-999 559,646.00 0.00 559,646.00 589,646.00 589,646.00 559,646.00 0.00 559,646.00 589,646.00 589,646.00 CIP By Project 26 City of Tustin FY06-07 CIP Capital Improvement Program by Project 05/06 05/06 05/06 06/07 06/07 Final Audited Audited Current Year-End JL# Description Fund Budget Expenditures Cariyover Budget Projection - -.-. - - . John Lvttle Reservoir Tank Evaluation. Site Imorove and Safety Uoarades 6148 Water CIP Fund 73-999 0.00 0.00 0.00 50,000.00 30,000.00 0.00 0.00 0.00 50,000.00 30,000.00 Drill and Install Water Well and Wellhead at 1822 N. Tustin Avenue 6150 Water CIP Fund 73-999 195,000.00 0.00 195,000.00 195,000.00 20,000.00 195,000.00 0.00 195,000.00 195,000.00 20,000.00 Prosoect Ave Water Main Reolacement Between Santa Clara/Fairhaven Ave 6151 Water CIP Fund 73-999 152,049.00 140.00 151,909.00 151,909.00 38,864.66 152,049.00 140.00 151,909.00 151,909.00 38,864.66 Liane. Valhalla & Hiahview Water Main Reolacements 6154 Water CIP Fund 73-999 559,646.00 334,612.40 225,033.60 225,033.60 225,033.60 559,646.00 334,612.40 225,033.60 225,033.60 225,033.60 Main Street Well No.4 Rehabilitation 6157 Water CIP Fund 73-999 155,000.00 15,618.09 139,381.91 139,381.91 139,381.91 155,000.00 15,618.09 139,381.91 139,381.91 139,381.91 Destruction of La Veta Livinaston. and Pankv Wells 6159 Water CIP Fund 73-999 0.00 0.00 0.00 80,000.00 20,000.00 0.00 0.00 0.00 80,000.00 20,000.00 Proiects to Fixed Assets 6999 Water CIP Fund 73-999 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Annual Maior Pavement Maintenance 7001 City CIP Fund 02-999 600,000.00 574,255.76 0.00 600,000.00 600,000.00 7001 Measure M Turnback Fund 09-999 15,000.00 0.00 0.00 75,000.00 75,000.00 615,000.00 574,255.76 0.00 675,000.00 675,000.00 Phase V Reaional Trails 7085 95-1 Construction CIP Fund 30-999 141,119.00 8,828.02 0.00 0.00 0.00 141,119.00 8,828.02 0.00 0.00 0.00 Proiect Incidentals 7096 95-1 Construction CIP Fund 30-999 59,922.00 8,820.00 51 ,102.00 51,102.00 5,000.00 59,922.00 8,820.00 51,102.00 51,102.00 5,000.00 Tustin Ranch Road Extension: Walnut Avenue to Valencia North LOOD Road. 7100 City CIP Fund 02-999 0.00 655.00 0.00 0.00 0.00 7100 Gas Tax 111 Fund 10-999 0.00 15,389.00 0.00 0.00 0.00 0.00 16,044.00 0.00 0.00 0.00 Irvine Blvd and Newoort Avenue Intersection Enhancement Proiect 7118 City CIP TSIA Fund 02-999 38,787.00 17,730.04 21,056.96 21,056.96 21,056.96 7118 City CIP Fund / Developer Fees 02-999 278,527.00 278,527.35 -0.35 0.00 0.00 7118 Measure M Competitive Fund 08-999 154,875.00 154,875.31 -0.31 0.00 0.00 7118 Measure M Turnback Fund 09-999 458,626.00 405,003.73 53,622.27 53,622.27 53,622.27 7118 Gas Tax 111 Fund 10-999 362,039.00 315,094.50 46,944.50 46,944.50 46,944.50 7118 Gas Tax Fund 10-999 1,086,689.00 1,086,689.00 0.00 0.00 0.00 2,379,543.00 2,257,919.93 121,623.07 121,623.73 121,623.73 Newoort Ave I SR55 Northbound Ramo Reconfiauration 7130 City CIP Fund - Developer Bond 02-999 2,001,311.00 875,571.50 1,125,739.50 1,125,739.50 800,000.00 7130 Measure M Competitive Fund 08-999 9,965,986.00 6,055,552.41 3,910,433.59 3,910,433.59 920,000.00 7130 Measure M Turnback Fund 09-999 1 ,224,034.00 131,658.24 1,092,375.76 1,592,375.76 1,000,000.00 7130 Gas Tax Fund 10-999 699,370.00 0.00 699,370.00 1,199,370.00 1,000,000.00 7130 RDA-SC CIP Fund 52-999 4,928,635.00 -30,897.56 4,959,532.56 5,459,532.56 5,400,000.00 7130 Water CIP Fund 73-999 400,000.00 0.00 400,000.00 500,000.00 500,000.00 19,219,336.00 7,031,884.59 12,187,451.41 13,787,451.41 9,620,000.00 Newoort Avenue Extension. North Of Edinaer Avenue 7131 Measure M Turnback Fund 09-999 199,997.00 0.00 199,997.00 199,997.00 0.00 CIP By Project 27 City of Tustin FY06-07 CIP Capital Improvement Program by Project 05/06 05/06 05/06 06/07 06/07 Final Audited Audited Current Year-End JL# Description Fund Budget Expenditures Carryover Budget Projection 7131 CDSG Fund - ........ - - - 26-999 199,877.00 15,233.60 184,643.40 184,643.40 35,000.00 7131 RDA-SC CIP Fund 52-999 447,873.00 32,559.10 415,313.90 415,313.90 280,000.00 847,747.00 47,792.70 799,954.30 799,954.30 315,000.00 Red Hill Avenue Widenina Proiect at the 1-5 Freeway 7133 City CIP Fund 02-999 273,211.00 172,183.38 0.00 0.00 0.00 7133 Measure M Turnback Fund 09-999 38,910.00 1,300.83 0.00 0.00 0.00 312,121.00 173,484.21 0.00 0.00 0.00 Valencia North LOOD Road and Armstrona Avenue within Tustin Leaacy 7139 Tustin Legacy Fund 18-999 0.00 4,011,069.50 -4,011,069.50 -4,011,069.50 2,100,000.00 7139 Community Facilities District 04-01 CIP Fund 34-999 28,416,277.00 6,347,840.72 22,068,436.28 22,068,436.28 6,000,000.00 7139 RDA-MCAS CIP Fund 55-999 0.00 282,948.69 -282,948.69 -282,948.69 450,000.00 28,416,277.00 10,641,858.91 17,774,418.09 17,774,418.09 8,550,000.00 Edinaer Avenue Widenina between SR55 and 1400' E/O Red Hill Avenue 7147 City CIP Fund - COSA City of Santa Ana Smart Street Reimbursment 02-999 126,284.00 29,226.37 97,057.63 447,057.63 447,057.63 7147 City CIP Fund - TSIA Transportation System Improvement Authority 02-999 5,051,058.00 637,851.92 4,413,206.08 4,413,206.08 3,500,000.00 7147 City CIP Fund - Developer Sond 02-999 178,715.00 0.00 178,715.00 178,715.00 100,000.00 7147 Measure M Competitive Fund 08-999 5,338,025.00 3,480,213.42 1,857,811.58 1,857,811.58 1,857,811.58 7147 Measure M Turnback Fund 09-999 24,905.00 4,485.00 20,420.00 20,420.00 20,420.00 7147 RDA-SC CIP Fund 52-999 44.00 0.00 44.00 44.00 44.00 10,719,031.00 4,151,776.71 6,567,254.29 6,917,254.29 5,925,333.21 NewDort Ave Rehabilitation between Svcamore Ave and Mcfadden Ave 7165 City CIP Fund 02-999 21,207.00 160.83 0.00 0.00 0.00 7165 Measure M Turnback Fund 09-999 350,000.00 288,439.97 0.00 0.00 0.00 7165 Gas Tax Fund - AB2928 10-999 169,115.00 169,000.00 0.00 0.00 0.00 540,322.00 457,600.80 0.00 0.00 0.00 Tustin Community Facilities District 04-01 (John Laina Homes) 7168 Community Facilities District 04-01 CIP Fund 34-999 1,824,007.00 0.00 1,824,007.00 1,824,007.00 600,000.00 1,824,007.00 0.00 1 ,824,007.00 1 ,824,007.00 600,000.00 The District at Tustin Leaacy 7169 RDA-MCAS CIP Fund 55-999 205,626.00 55,919.17 149,706.83 149,706.83 50,000.00 205,626.00 55,919.17 149,706.83 149,706.83 50,000.00 Red Hill Avenue Grade SeDaration at OCT A/SCRRA Railway/Edinaer Avenue 7175 City CIP Funds - RSTP/STP Reginal Surface Tranportation Program 02-999 309,789.00 229,551.88 80,237.12 80,237.12 80,237.12 7175 Measure M Growth Fund - GMA-7 08-999 90,000.00 0.00 90,000.00 190,000.00 60,000.00 7175 Measure M Turnback Fund 09-999 120,175.00 8,983.20 111,191.80 111,191.80 0.00 519,964.00 238,535.08 281,428.92 381,428.92 140,237.12 East Alley ImDrovements between Main Street and Third Street 7176 CDSG Fund 24-999 220,000.00 0.00 220,000.00 220,000.00 220,000.00 7176 CDBG Fund 25-999 110,000.00 47,362.94 62,637.06 62,637.06 62,637.06 330,000.00 47,362.94 282,637.06 282,637.06 282,637.06 ProsDect Avenue ImDrovements between Main Street and Third Street 7177 CDSG Fund 24-999 384,612.00 0.00 384,612.00 384,612.00 384,612.00 7177 CDSG Fund 25-999 165,388.00 73,702.08 91,685.92 91,685.92 91,685.92 550,000.00 73,702.08 476,297.92 476,297.92 476,297.92 Tustin Ranch Road Rehabilitation between 1-5 and Brvan Avenue 7179 City CIP Fund 02-999 310,000.00 296,556.87 13,443.13 13,443.13 10,636.05 7179 Measure M Competitive Fund / AHRP 08-999 240,000.00 240,000.00 0.00 0.00 0.00 7179 Gas Tax Fund 10-999 12,822.00 5,671.32 7,150.68 7,150.68 5,920.00 562,822.00 542,228.19 20,593.81 20,593.81 16,556.05 Tustin Ranch Road Rehabilitation between Walnut Ave and 1-5 7180 City CIP Fund 02-999 330,000.00 209,455.29 120,544.71 120,544.71 16,305.47 7180 Measure M Competitive Fund / AHRP 08-999 270,000.00 270,000.00 0.00 0.00 0.00 600,000.00 479,455.29 120,544.71 120,544.71 16,305.47 Irvine Blvd Rehabilitation Between Ranchwood Rd and Jamboree Rd 7181 City C/P Fund 02-999 0.00 0.00 0.00 0.00 0.00 CIP By Project 28 City of Tustin FY06-07 CIP Capital Improvement Program by Project 05/06 05/06 05/06 06/07 06/07 Final Audited Audited Current Year-End JL# Description Fund Budget Expenditures Carryover Budget Projection 7181 Measure M Competitive Fund 08-999 0.00 0.00 0.00 400,000.00 400,000.00 7181 Gas Tax Fund 10-999 100,000.00 55,200.09 44,799.91 444,799.91 180,000.00 7181 Gas Tax Fund. AB2928 / Prop 42 10-999 0.00 0.00 0.00 317,091.00 317,091.00 100,000.00 55,200.09 44,799.91 1,161,890.91 897,091.00 Jamboree Rd Rehab between Irvine Blvd and Peters Canyon Wash Bridae 7182 City CIP Fund 02-999 0.00 0.00 0.00 0.00 0.00 7182 Measure M Competitive Fund 08-999 0.00 0.00 0.00 379,800.00 379,800.00 7182 Measure M Turnback Fund 09-999 80,000.00 51,218.40 28,781.60 28,781.60 28,781.60 7182 Gas Tax Fund - AB2928 / Prop 42 10-999 0.00 0.00 0.00 200,000.00 200,000.00 7182 Gas Tax Fund 10-999 0.00 0.00 0.00 420,200.00 380,000.00 80,000.00 51,218.40 28,781.60 1,028,781.60 988,581.60 Jamboree Rd Rehab between Peters Canyon Wash Bridae and Portola Parkway 7183 City CIP Fund 02-999 0.00 0.00 0.00 0.00 0.00 7183 Measure M Competitive, Fund 08-999 0.00 0.00 0.00 400,000.00 400,000.00 7183 Measure M Turnback Fund 09-999 70,000.00 43,944.10 26,055.90 26,055.90 26,055.90 7183 Gas Tax Fund - AB2928 / Prop 42 10-999 0.00 0.00 0.00 200,000.00 200,000.00 7183 Gas Tax Fund 10-999 0.00 0.00 0.00 250,000.00 230,000.00 70,000.00 43,944.10 26,055.90 876,055.90 856,055.90 Jamboree Rd Rehab between Portola Pkwv and 1350 feet N/O of Tustin Ranch Rd 7184 City CIP Fund 02-999 0.00 0.00 0.00 81,364.00 0.00 7184 Measure M Competitive Fund 08-999 0.00 0.00 0.00 284,850.00 284,850.00 7184 Measure M Turnback Fund 09-999 60,000.00 48,608.11 11,391.89 11,391.89 11 ,391.89 7184 Gas Tax Fund - AB2928 / Prop 42 10-999 0.00 0.00 0.00 118,636.00 118,636.00 7184 Gas Tax Fund 10-999 0.00 0.00 0.00 265,150.00 265,150.00 60,000.00 48,608.11 11 ,391.89 761,391.89 680,027.89 Svcamore Avenue Sidewalk Enhancement 7185 COBG Fund 26-999 45,000.00 28,300.00 0.00 0.00 0.00 45,000.00 28,300.00 0.00 0.00 0.00 Walnut Avenue Sidewalk Enhancement 7186 COBG Fund 26-999 88,735.00 73,971.70 0.00 0.00 0.00 88,735.00 73,971.70 0.00 0.00 0.00 Williams Street ImDrovements (15600) 7187 COBG Fund 26-999 75,000.00 44,804.00 0.00 0.00 0.00 75,000.00 44,804.00 0.00 0.00 0.00 TOTAL 83,403,075.00 29,525,766.75' 52,618,235.72 102,959,294.33 38,926,384.28 CIP By Project 29