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HomeMy WebLinkAbout09 FISCAL YEAR 2017-2018 MID-YEAR BUDGET REVIEWMEETING DATE: MARCH 7, 2018 TO: JEFFREY C. PARKER, CITY MANAGER FROM: JOHN A. BUCHANAN, FINANCE DIRECTOR SUBJECT: FISCAL YEAR 2017-2018 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 2017-18 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 and transfer of $6,578,023 from unappropriated reserves of the General Fund to a separate fund to be used towards the pre -payment of unfunded pension or pre -fund a Section 115 Trust for pension or OPEB liabilities; 2. Approve a supplemental appropriation of $82,575 from the unappropriated reserves of the General Fund for expenditures associated with contracted professional services with City Net; 3. Approve a supplemental appropriation of $40,000 from the unappropriated reserves of the Street Lighting Fund for anticipated repair and maintenance work on streetlights; 4. Approve a supplemental appropriation of $15,943 from the unappropriated reserves of the Workers' Compensation Fund for expenditures associated with insurance premiums; 5. Approve a supplemental appropriation of $1,439,563 from the unappropriated reserves of the Liability Fund for expenditures associated with claims paid; Fiscal Year 2017-2018 Mid -Year Budget Review March 7, 2018 Page 2 6. Approve a supplemental appropriation of $156,000 from the unappropriated reserves of the Capital Projects Fund (Fund 200) for expenditures associated with HVAC improvements to the Police Department Property Room; 7. Approve a supplemental appropriation of $80,034 from the unappropriated reserves of the Community Facilities District (CFD) 06-1 Construction Fund for expenditures associated with Legacy Avenue extension; 8. Approve a supplemental appropriation of $141,561 from the unappropriated reserves of the Community Facilities District (CFD) 07-1 Construction Fund for expenditures associated with Park Avenue improvements at the District; 9. Approve a supplemental appropriation of $20,980 from the unappropriated reserves of the Tustin Housing Authority Fund for expenditures associated with additional affordable housing activities throughout the City. 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 $170,915,755, which is $84,471,060 less than the amended Fiscal Year 2017-18 budget of $255,386,815. The overall reductions in expenditures are due to a combination of operational savings and capital expenditures that were budgeted in FY 2017-18, which will be carried over to the FY 2018-19 Budget. The FY 2017-18 Amended Budget reflects any supplemental appropriations approved by the City Council through February 20, 2018 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, 2017. 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. Fiscal Year 2017-2018 Mid -Year Budget Review Page 3 March 7, 2018 GENERALFUND 2017-18 General Fund Projections The projected General Fund Revenues for FY 2017-18 are $61,402,696. This is an increase of $2,621,866 from the adopted budget of $58,780,830. Increases in revenues were primarily due to increased sales and property taxes. The increase in sales tax is attributed to better than anticipated performance in several industry groups, which include building & construction, fuel & service stations, and auto & transportation. As it relates to property taxes, the City experienced a net taxable value increase of 7.1 % for the 2017/18 tax roll, which was modestly more than the increase experienced countywide at 6.0%. The City's two largest on-going revenue sources are sales and property taxes. The gross property tax income is projected to be $10,016,600. This amount is $410,782 greater than actual FY 2016-17 property tax revenues. Property tax collection for next fiscal year is anticipated to increase. Gross sales tax income for FY 2017-18 is projected to be $24,883,500, which is $438,500 greater than the adopted budget. The projected General Fund Expenditures of $69,403,904 include supplemental appropriations approved by the City Council through February 20, 2018 and recommended in this report. The June 30, 2018 General Fund Fund Balance is estimated to be $21,989,058. This amount represents 35.0% of General Fund operating expenditures, which meets the City Council's minimum Reserve Policy of 20% for the General Fund. The City's unfunded accrued pension liability with CalPERS as of the June 30, 2016 valuation date for both Miscellaneous and Safety plans is $61,167,281. The City's unfunded actuarial accrued liability for other post -employment benefits (OPEB) as of the June 30, 2015 valuation date is $19,794,000. The City actively pursues various solutions to reduce the unfunded liability for employee pensions with CalPERS and for retiree medical benefits. As such, on April 18, 2017, the City Council authorized the participation in the Public Agency Retirement Services (PARS) Post -Employment Benefits Trust Program (Section 115 Trust), which could be used to pre -fund pension and retiree health care obligations. In order to move towards achieving the Mayor's goal of paying off the unfunded liabilities within 15 years, staff is requesting an appropriation and transfer of $6,578,023 from unappropriated reserves of the General Fund to a separate fund that can be used toward paying down the unfunded liability. This amount represents roughly 8% of the total unfunded liabilities. Staff engaged with CalPERS actuary regarding the best approach to paying down the unfunded liability. The approaches include a one-time lump sum pre -payment to CalPERS, multi-year pre -payment, pre -funding a Section 115 Trust, or a combination of pre -payment and pre -funding. Fiscal Year 2017-2018 Mid -Year Budget Review March 7, 2018 Page 4 Staff is requesting a supplemental appropriation of $82,575 from the unappropriated reserves of the General Fund for expenditures associated with contracted professional services with City Net. The City is in the process of acquiring streetlights from Southern California Edison. The acquisition should be completed in the next couple of months. Staff anticipates an initial cost of $40,000 for the repair and maintenance of these streetlights. As such, staff is requesting the City Council to approve a supplemental appropriation of $40,000 from the unappropriated reserves of the Street Lighting Fund for anticipated repair and maintenance work on streetlights. Staff is requesting a supplemental appropriation of $20,980 from the unappropriated reserves of the Tustin Housing Authority Fund for expenditures associated with additional affordable housing activities throughout the City. 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 $139.4M. It is anticipated that $46M of the appropriated amount will be expensed on capital projects during FY 2017- 18. 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 $24.5M on capital projects. Capital projects for current and future fiscal years include the Veterans Sports Park, Red Hill Median improvements, Peters Canyon Channel, Simon Reservoir, Moffett Bridge, 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 $2,289,966. Any undesignated reserves are meant to address future projects detailed in the Seven - Year CIP. An assessment of the Police Department Property Room was conducted to determine the best utilization of the existing space. As such, it was determined that a HVAC expansion to all evidence storage areas will increase the utilization of the existing space. Staff is requesting a supplemental appropriation of $156,000 from the unappropriated reserves of the Capital Projects Fund (Fund 200) for expenditures associated with HVAC improvements to the Police Department Property Room. The City will receive a grant to offset roughly half the cost of the improvements. Staff is requesting a supplemental appropriation of $80,034 from the unappropriated reserves of the Community Facilities District (CFD) 06-1 Construction Fund for expenditures associated with the Legacy Fiscal Year 2017-2018 Mid -Year Budget Review March 7, 2018 Page 5 Avenue extension. Staff is requesting a supplemental appropriation of $141,561 from the unappropriated reserves of the Community Facilities District (CFD) 07-1 Construction Fund for expenditures associated with Park Avenue improvements at the District. Community Development Block Grants (CDBG) The projected CDBG revenues for FY 2017-18 are $1,464,401. The actual revenues for FY 2016-17 were $641,679. 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. 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 $9,063,462. 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 median landscape rehabilitation. Park Development Fund The Park Development Fund expenditures for the current fiscal year are projected to be $4,195,500. The Park Development Funds Fund Balance at year-end are projected to be $4,724,612. 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 the ROPS to be prepared for 1 year starting Fiscal Year 2017-2018 Mid -Year Budget Review March 7, 2018 Page 6 with Fiscal Year 2016-17. The 2017-18 ROPS has enforceable obligations of $4,420,676. The 2018-19 ROPS has enforceable obligations of $4,181,176. Water Enterprise The Water Enterprise Fund is projected to have operating revenues of $16,383,300, which are $619,781 greater than prior fiscal year actuals (note: prior year actuals included the proceeds of the 2016 Refunding Water Revenue Bonds of $2,274,462, which has been excluded from this comparison). This increase is associated with lifting some of the watering restrictions that were in place due to the drought. The projected year-end operating expenditures are $16,328,668. The projected year-end operating Fund Balance for the Water Enterprise is $8,310,599, 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. 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 (CIPA), 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 $3,700,462. Staff is requesting a supplemental appropriation of $15,943 for the Workers' Compensation Fund for costs associated with insurance premiums. The City recently settled a sizable claim and the City has been reimbursed by CIPA for this claim. As such, staff is requesting the City Council to approve a supplemental appropriation of $1,439,563 for the Liability Fund for costs associated with claims paid. Fiscal Year 2017-2018 Mid -Year Budget Review Page 7 March 7, 2018 ECONOMIC / OTHER CONSIDERATIONS Staff will continue to monitor Sales Tax and Property Tax trends throughout the year as staff prepare the 2nd year of 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. John .Buchanan \Finalice Director lenda Babbitt Management Analyst Attachments: Mid -Year Budget Review Sean ran Deputy Finance Director — Admin Svs CITY OF TUSTIN MID -YEAR BUDGET REVIEW FISCAL YEAR 2017-18 TUSTIN HISTORY BUILDING OUR FUTURE HONORING OUR PAST �J MARCH 7, 2018 PREPARED BY THE FINANCE DEPARTMENT CITY OF TUSTIN CITY COUNCIL Elwyn A. Murray, Mayor Rebecca "Beckie" Gomez, Mayor Pro Tem Dr. Allan Bernstein, 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, 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, Economic Development 5 Finance, Human Resources, Community Dev 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 13 Cable PEG, Gas Tax 13-14 Park Development / Legacy Park 14 S CAQMD 15 Asset Forfeiture 15 Supplemental Law Enforcement 15 Measure M / M2 15-16 Lighting and Landscape District 16 Street Lighting 16 Special Events 17 Workers' Comp 17 Liability 17-18 Unemployment 18 Equipment Replacement 18 Information Technology 18 Water Enterprise 19-21 Assessment District / CFD 21-23 Tustin Housing Authority 23 CIP Summary by Project 24-34 Cn 0 Z J V J L 0 m d L �! 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- - - - - - - - - - - - - -- M M M M M V V V V V V V V V V V l O l O l O City of Tustin FY 17-18 MidYear Budget Revenue Summary - All Funds Revenue Summary 15116 Actual 16117 Actual 17118 Budget 17118 Projected 100 General Fund 65,097,962 64,961,895 58,780,830 61,402,696 General Governmental Rev 60,733,865 61,185,538 55,377,088 57,959,164 Community Development 2,316,787 1,492,960 1,213,942 1,219,032 Public Works 85,098 108,455 75,300 90,000 Police Services 1,013,664 1,078,269 1,115,000 1,070,000 Fire Services 21,240 19,791 15,000 15,000 Parks and Recreation 927,309 1,076,883 984,500 1,049,500 100 General Fund 65,097,962 64,961,895 58,780,830 61,402,696 101 Emergency Fund 0 0 0 0 186 Oblg Reimb Frm Successor Agncy 28,198 6,951 11,000 11,000 187 Backbone Fee Fund 2,089,375 17,021,531 6,499,300 6,499,300 189 Land Held for Resale 849,638 47,494,994 22,000,000 22,000,000 200 Capital Projects Fund-CIP 3,280,000 3,988,086 6,311,000 6,389,000 120 CDBG 591,513 641,679 1,545,500 1,464,401 129 Cable PEG Fees 348,007 135,168 130,000 130,000 130 Gas Tax 1,739,020 1,621,770 2,322,400 2,334,700 131 Park Development 1,360,139 271,260 255,400 255,400 132 Park Development Tustin Legacy 73,390 681,278 30,000 46,700 133 SCAQMD 104,620 106,276 96,900 96,900 134 Asset Forfeiture 1,352 2,889 100,100 15,100 135 RNSP Asset Forfeiture 161,078 67,703 0 400 136 Supplemental Law Enforcement 145,158 150,184 151,000 170,500 137 Treasury RNSP Asset Forfeiture 32,105 21 0 0 138 Measure M 38,484 2,896 0 0 139 Measure M2 2,924,327 2,645,296 4,106,300 7,020,000 141 Tustin LLD 1,345,804 1,138,231 1,011,200 1,068,200 142 Tustin SL 987,652 1,046,638 900,000 910,500 171 Solid Waste 0 0 0 0 180 Special Events 0 0 364,000 717,400 181 Workers Compensation 916,289 974,115 1,013,800 1,015,300 182 Liability 1,546,500 1,101,000 1,101,000 2,631,000 183 Unemployment 10,870 141 0 200 184 Equipment Replacement Fund 722,383 1,675,935 2,002,500 2,038,975 185 Information Technology 1,843,701 1,891,239 2,146,200 2,151,200 191 Hangar Fund 0 0 0 0 300 Water Enterprise 15,535,025 18,037,982 16,286,700 16,383,300 301 Water Capital Fund 4,119,698 1,556,740 1,541,800 1,538,600 302 Water Enterprise Emergency Fund 2,000,000 0 0 0 305 2011 Water Revenue Bond Fund 57,223 521,002 0 0 306 2013 Water Revenue Bond Fund 203,358 47,899 0 0 430 Assessment Dist. 95-1 0 0 0 0 431 Assessment Dist. 95-1 Constructior 436,996 1,127 1,600 1,600 432 Assessment Dist. 95-2 Debt Service 0 0 0 0 433 CFD 04-1 1,299,985 1,300,234 1,353,455 1,304,455 434 CFD 06-1 Construction 4,600,921 328,651 3,000 14,400 435 CFD 06-1 Debt Service 64,792,474 5,159,795 5,146,964 5,159,464 436 CFD 07-1 Debt Service 16,968,346 1,128,058 1,129,647 1,133,647 437 CFD 07-1 Construction 1,373,307 83,835 2,500 5,000 438 CFD 06-1 Annex Construction 27 0 100 0 440 CFD 13-1 217,122 221,458 217,100 217,100 441 CFD 14-1 Debt Service 4,177,357 1,476,788 1,467,893 1,474,893 442 Special Tax B 3,434,342 3,477,056 3,558,000 3,558,000 443 CFD 14-1 Construction 26,425,788 90,651 0 97,832 Rev Summaries-MidYear 2018 2 31112018 City of Tustin FY 17-18 MidYear Budget Revenue Summary - All Funds Revenue Summary 15116 Actual 16117 Actual 17118 Budget 17118 Projected 561 2010 MCAS TABS 390,360 60,814 0 51,939 570 Successor Agency (Trust Fund) 5,150,511 9,303,261 3,202,400 3,202,342 575 Tustin Housing Authority 1,000,030 484,430 1,400 19,120 TOTAL 238,420,436 190,906,958 144,790,988 152,530,564 100 General Fund Property Tax in Lieu of VLF 6,746,211 7,097,968 6,700,000 7,571,500 Property Taxes 9,204,546 9,605,818 9,585,400 10,016,600 Residual Property Taxes 1,503,240 1,731,432 1,600,000 1,700,000 In Lieu -Prop Tax 18,859 27,089 27,246 27,246 AB 1290 Pass Thru 100,611 111,373 100,000 110,000 Special Tax B 0 0 3,558,000 3,558,000 Franchise Fees 1,952,370 2,069,925 1,933,000 1,961,000 Sales Tax Backfill 4,431,694 0 0 0 Sales and Use Tax 19,753,923 24,765,631 24,445,000 24,883,500 Sales Tax - Public Safety - Prop 172 327,993 367,515 300,000 300,000 Transient Occupancy Tax 1,554,754 1,609,318 1,550,000 1,550,000 Business License Fees 406,891 420,684 400,000 400,000 Real Property Transfer Tax 565,648 715,481 525,000 525,000 New Construction Tax 91,000 32,239 50,000 75,000 Planning Plan Check Fees 296,189 181,927 189,507 189,507 Building Permits & Plan Checks 1,887,517 1,177,729 947,535 947,525 Fees and Other Permits 191,596 283,675 237,700 279,100 Fines and Forfeitures 982,123 953,664 876,000 876,000 Interest Income 629,755 197,361 200,000 300,000 Use of property 1,084,709 1,297,633 1,235,042 1,408,780 POST Reimbursement 19,471 12,665 15,000 30,000 Revenue from Other Agencies 273,592 79,067 20,000 20,000 State Grants 22,487 47,902 0 29,934 Federal Grants 65,301 101,937 15,000 138,404 Sports Fees 277,014 281,152 240,000 280,000 Class Fees 304,987 339,818 315,000 315,000 Other Recreation Fees 198,840 204,277 204,500 204,500 Transfer In 9,818,397 8,896,775 1,704,500 1,704,500 Reimbursement from Other Funds 1,200,000 1,200,000 1,200,000 1,426,800 All Other Sources 1,188,244 1,151,840 607,400 574,800 General Fund Total 65,097,962 64,961,895 58,780,830 61,402,696 Rev Summaries-MidYear 2018 3 31112018 City of Tustin FY 17-18 MidYear Budget - Expenditure Summary Expenditure Summary 15/16 16/17 17/18 17/18 Actual Actual Budget Projected General Fund City Council City Clerk City Attorney City Manager Economic Development Finance Human Resources Community Development Public Works Police Services Fire Services Parks and Recreation Successor Agency / RDA Non -Departmental, Other General Fund Emergency Fund Oblg Reimb Frm Successor Agncy Backbone Fee Fund Land Held for Resale Capital Projects Fund-CIP CDBG Cable PEG Fees Gas Tax Park Development Park Develop. Tustin Legacy SCAQMD Asset Forfeiture RNSP Asset Forfeiture Supplemntal Law Enforcement Treasury RNSP Asset Forfeiture Measure M Measure M2 Tustin LLD Tustin SL Solid Waste Special Events Workers Compensation Liability Unemployment Equipment Replacement Fund Information Technology Water Enterprise Water Capital Fund Water Emergency Fund 2011 Water Rev Bond Fund 2013 Water Rev Bond Fund Assess Dist. 95-1 Assess Dist. 95-1 Construction Assess Dist. 95-2 Debt Service CFD 04-1 31,780 43,844 42,600 42,600 442,953 556,246 566,706 570,384 530,515 525,687 550,000 550,000 1,373,755 1,607,762 699,964 702,342 1,268,233 1,278,496 1,140,417 1,264,772 1,510,203 1,513,645 717,706 719,394 954,043 944,601 3,075,132 3,634,690 3,871,415 3,875,752 11,030,648 12,792,824 12,241,740 11,893,121 22,482,175 25,283,085 27,952,227 28,062,851 6,985,045 7,181,784 7,476,100 7,476,100 3,342,600 3,651,682 4,073,584 4,041,790 0 0 0 0 7,722,047 6,197,263 2,062,772 8,452,222 58,874,774 63,459,032 63,269,588 69,403,904 0 0 0 0 1,339 1,528 600 0 82,246 777,050 33,567,869 1,299,514 45,552,220 30,806,222 37,566,105 19,133,365 3,280,154 5,574,150 11,870,397 9,993,319 738,738 494,454 1,546,847 1,464,401 14,526 513,292 50,000 50,000 1,645,889 1,702,170 3,522,391 1,784,786 577,249 567,223 1,213,928 192,000 205,533 508,611 5,000,231 4,003,500 153 198,172 100,200 100,000 351,514 27 0 0 144,302 38 0 0 107,675 113,512 115,400 114,400 26,375 6 0 0 481 637,929 108,260 78,937 2,679,423 1,029,881 13,515,646 8,984,525 1,484,075 1,056,423 1,083,200 1,068,200 619,521 588,639 1,954,000 1,994,000 0 0 0 0 0 0 420,853 370,853 1,559,194 1,012,490 909,621 925,564 821,377 760,243 1,026,371 2,465,934 17,913 10,653 18,000 5,000 1,566,584 2,456,129 3,623,841 2,255,291 1,563,396 1,588,440 2,415,104 2,414,603 19,821,091 16,464,730 17,640,138 16,328,668 290,185 673,046 8,764,829 1,416,214 0 0 0 0 356,960 2,274,915 1,108,926 8,020 9,689 10,629 9,348,453 500,000 0 0 0 0 745,200 550,000 388,200 388,200 0 0 0 0 1,324,720 1,306,936 1,278,606 1,278,606 Exp Summaries - MidYear 2018 4 3/1/2018 City of Tustin FY 17-18 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 17118 Actual Actual Budget Projected CFD 06-1 Construction CFD 06-1 Debt Service CFD 07-1 Debt Service CFD 07-1 Construction CFD 06-1 Annex Construction CFD 13-1 CFD 14-1 Special Tax B CFD 14-1 Construction 2010 MCAS TABs Successor Agency (Trust Fund) Tustin Housing Authority TOTAL City Council Personnel Operations Capital City Clerk Personnel Operations Capital City Attorney Personnel Operations Capital City Manager Personnel Operations Capital Economic Development Division Personnel Operations Capital 2,961,156 31,894 30,000 110,034 67,426,205 6,334,134 4,892,064 4,892,064 17, 055, 901 1,365,485 1,086,392 1,086,393 0 208,439 1,000,000 1,141,561 161,881 0 0 0 218,103 221,457 205,700 205,700 836,392 1,615,132 1,416,375 1,416,375 3,427,578 3,477,116 3,558,000 3,558,000 132,730 3,997,097 6,200,000 4,926,550 10,868,920 4,937,631 15,110,416 5,045,667 5,787,481 8,317,661 2,400 32,762 292,495 361,844 457,865 478,845 253,631,338 166,004,460 255,386,815 170,915,755 0 0 0 0 31,780 43,844 42,600 42,600 0 0 0 0 31,780 43,844 42,600 42,600 365,607 406,146 449,806 450,484 76,542 142,907 115,400 118,400 804 7,193 1,500 1,500 442,953 556,246 566,706 570,384 0 0 0 0 530,515 525,687 550,000 550,000 0 0 0 0 530,515 525,687 550,000 550,000 734,527 523,887 603,964 604,581 82,941 99,155 96,000 97,761 0 0 0 0 817,467 623,042 699,964 702,342 421,119 848,068 871,892 877,356 128,528 136,651 396,341 401,140 6,641 0 0 0 556,287 984,720 1,268,233 1,278,496 Exp Summaries - MidYear 2018 5 31112018 City of Tustin FY 17-18 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 17118 Actual Actual Budget Projected Finance 552,245 559,377 707,218 697,776 Personnel 940,027 899,217 1,161,303 1,164,945 Operations 199,908 365,555 347,900 347,700 Capital 482 0 1,000 1,000 Community Development 1,140,417 1,264,772 1,510,203 1,513,645 Human Resources Personnel 552,245 559,377 707,218 697,776 Operations 165,461 160,016 246,825 246,825 Capital 0 0 0 0 717,706 719,394 954,043 944,601 Community Development Community Development 1,950,657 Planning 2,450,664 2,455,601 Operations 1,124,475 Personnel 1,299,019 1,493,178 1,379,708 1,383,012 Operations 215,828 521,000 681,851 681,851 Capital 0 0 0 0 1,514,847 2,014,179 2,061,559 2,064,863 Building 0 0 Operations 0 Personnel 564,525 671,975 962,006 963,246 Operations 880,210 815,841 643,300 642,700 Capital 0 0 0 0 1,444,735 1,487,816 1,605,306 1,605,946 Code Enforcement Personnel 87,113 116,724 108,950 109,343 Operations 28,437 15,972 95,600 95,600 Capital 0 0 0 0 115,550 132,696 204,550 204,943 Community Development Personnel 1,950,657 2,281,878 2,450,664 2,455,601 Operations 1,124,475 1,352,813 1,420,751 1,420,151 Capital 0 0 0 0 Comm. Development Total 3,075,132 3,634,690 3,871,415 3,875,752 Successor Agency 1 RDA Personnel 0 0 0 0 Operations 0 0 0 0 Capital 0 0 0 0 Successor Agency 1 RDA Total 0 0 0 0 Exp Summaries - MidYear 2018 6 31112018 City of Tustin FY 17-18 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 17118 Actual Actual Budget Projected 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 Emergency Services Personnel Operations Capital 388,375 476,347 439,023 440,009 577,582 597,258 647,081 556,050 0 0 0 0 965,957 1,073,605 1,086,104 996,059 844,757 808,008 1,039,306 1,048,746 75,880 128,322 168,984 78,500 14,675 0 0 0 935,312 936,330 1,208,290 1,127,246 682,981 699,697 582,430 583,562 113,879 117,314 109,300 109,400 1,910,000 3,325,000 2,197,665 2,197,665 2,706,860 4,142,012 2,889,395 2,890,627 1,405,978 1,432,400 1,574,815 1,537,722 2,239,964 2,400,912 2,273,533 2,258,158 0 0 0 0 3,645,942 3,833,311 3,848,348 3,795,880 141,346 146,374 156,956 157,841 293,859 276,118 401,825 397,825 0 0 0 0 435,205 422,492 558,781 555,666 467,246 468,752 568,008 560,290 477,992 433,974 534,862 435,162 0 0 0 0 945,238 902,726 1,102,870 995,452 221,106 258,583 316,280 317,019 1,174,570 1,223,405 1,231,172 1,215,172 0 0 0 0 1,395,676 1,481,988 1,547,452 1,532,191 0 0 0 0 459 360 500 0 0 0 0 0 459 360 500 0 Exp Summaries - MidYear 2018 7 31112018 City of Tustin FY 17-18 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 17118 Actual Actual Budget Projected Public Works 957,848 1,157,336 1,475,842 1,477,377 Personnel 4,151,789 4,290,160 4,676,818 4,645,189 Operations 4,954,185 5,177,663 5,367,257 5,050,267 Capital 1,924,675 3,325,000 2,197,665 2,197,665 Public Works Total 11,030,648 12,792,824 12,241,740 11,893,121 Police Administration Personnel 957,848 1,157,336 1,475,842 1,477,377 Operations 1,169,325 1,571,238 2,050,685 2,100,042 Capital 0 0 0 0 2,127,173 2,728,573 3,526,527 3,577,419 North Area Division Personnel 5,369,766 6,284,231 6,296,998 6,306,170 Operations 466,095 534,129 454,860 464,360 Capital 0 0 0 0 5,835,862 6,818,360 6,751,858 6,770,530 South Area Division Personnel 4,638,300 5,576,585 5,967,260 5,974,569 Operations 130,908 168,842 130,161 137,161 Capital 0 0 0 0 4,769,208 5,745,428 6,097,421 6,111,730 Special Operations Division Personnel 3,841,732 3,650,450 4,858,978 4,862,925 Operations 141,800 172,841 188,215 188,215 Capital 0 0 0 0 3,983,532 3,823,292 5,047,193 5,051,140 Professional Standards Division Personnel 1,600,457 1,986,045 1,492,499 1,495,096 Operations 146,816 273,579 314,150 316,850 Capital 0 0 0 0 1,747,273 2,259,625 1,806,649 1,811,946 Field Support Services Personnel 2,066,878 2,004,631 2,576,858 2,579,367 Operations 334,736 267,435 429,612 435,774 Capital 0 0 0 0 2,401,614 2,272,066 3,006,470 3,015,141 Operations Support Services Personnel 1,374,368 1,367,798 1,520,736 1,522,973 Operations 243,144 267,943 195,372 201,972 Capital 0 0 0 0 1,617,513 1,635,741 1,716,108 1,724,945 Exp Summaries - MidYear 2018 8 31112018 City of Tustin FY 17-18 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 17118 Actual Actual Budget Projected Police 482,024 510,827 511,714 Operations 315,433 Personnel 19,849,349 22,027,076 24,189,171 24,218,477 Operations 2,632,826 3,256,009 3,763,056 3,844,374 Capital 0 0 0 0 Police Total 22,482,175 25,283,085 27,952,227 28,062,851 Fire Service Contract Personnel Operations Capital Fire Service Contract Total Parks & Recreation Administration 0 0 0 0 6,985,045 7,181,784 7,476,100 7,476,100 0 0 0 0 6,985,045 7,181,784 7,476,100 7,476,100 Personnel 456,743 482,024 510,827 511,714 Operations 315,433 407,165 436,850 432,250 Capital 0 0 850 850 772,176 889,190 948,527 944,814 Sports Personnel 693,285 667,903 703,402 704,412 Operations 310,339 344,667 347,100 336,917 Capital 1,275 7,855 3,500 3,500 1,004,898 1,020,426 1,054,002 1,044,829 Classes/Cultural Services Personnel 170,569 194,529 269,092 269,549 Operations 348,503 407,700 387,900 412,600 Capital 11,886 6,619 101,000 51,000 530,958 608,848 757,992 733,149 Senior Citizens Personnel 345,897 368,177 461,777 468,187 Operations 96,505 103,668 114,550 110,750 Capital 0 0 0 0 442,402 471,845 576,327 578,937 Support Services Personnel 257,676 277,960 332,600 335,362 Operations 7,185 7,553 7,750 7,750 Capital 3,113 2,127 2,000 2,000 267,975 287,640 342,350 345,112 Tustin Youth Center Personnel 294,217 340,122 358,236 360,899 Operations 29,044 32,260 34,750 32,650 Capital 929 1,351 1,400 1,400 324,190 373,733 394,386 394,949 Exp Summaries - MidYear 2018 9 31112018 City of Tustin FY 17-18 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 17118 Actual Actual Budget Projected Parks & Rec Personnel 2,218,387 2,330,716 2,635,934 2,650,123 Operations 1,107,009 1,303,013 1,328,900 1,332,917 Capital 17,203 17,953 108,750 58,750 Parks & Rec Total 3,342,600 3,651,682 4,073,584 4,041,790 Non -Departmental Personnel 1,424,939 423,143 421,800 421,800 Operations 6,296,999 5,399,730 1,640,972 8,030,422 Capital 110 374,391 0 0 7,722,047 6,197,263 2,062,772 8,452,222 General Fund Total Personnel 32,608,645 34,589,669 38,168,570 38,186,332 Operations 24,316,213 25,144,826 22,792,103 28,958,657 Capital 1,949,915 3,724,538 2,308,915 2,258,915 Exp Summaries - MidYear 2018 10 31112018 City of Tustin FY 17-18 MidYear Budget - Expenditure Summary Expenditure Summary 15116 Actual 16117 Actual 17118 Budget 17118 Projected General Fund Total 58,874,774 63,459,032 63,269,588 69,403,904 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 Cl] Projected General Fund Expenditures ZA tom° ,A °Q� a\�� e Q C°� Orig. Budget Proj. Budget Exp Summaries - MidYear 2018 11 31112018 City of Tustin FY 17-18 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 17118 Actual Actual Budget Projected Obig Reimb Frm Successor Agncy Personnel 0 0 0 0 Operations 1,339 1,528 600 0 Capital 0 0 0 0 Obig Reimb Frm Successor Agncy Total 1,339 1,528 600 0 Backbone Fee Fund Personnel Operations Capital 0 37,701 44,545 0 174,712 602,338 0 0 33,567,869 0 0 1,299,514 Backbone Fee Fund Total 82,246 777,050 33,567,869 1,299,514 Capital 0 0 0 0 Land Held for Resale Personnel 0 0 0 0 Operations 140,350 5,860 0 0 Capital 0 0 0 0 140,350 5,860 0 0 Land Held for Resale Personnel 0 0 0 0 Operations 0 0 0 0 Capital 0 0 0 0 19,133,365 0 0 0 0 Land Held for Resale Personnel 660,426 660,426 20 0 Operations 44,655,766 26,515,512 12,300,715 11,544,860 Capital 95,678 3,624,423 25,265,370 7,588,505 45,411,870 30,800,361 37,566,105 19,133,365 Land Held for Resale Personnel Operations Capital Land Held for Resale Total CIP, CIP Personnel Operations Capital CIP Total 660,426 660,426 20 0 44,796,116 26,521,372 12,300,715 11,544,860 95,678 3,624,423 25,265,370 7,588,505 45,552,220 30,806,222 37,566,105 19,133,365 0 0 0 0 17,783 3,566 11,400 0 3,262,371 5,570,583 11,858,997 9,993,319 3,280,154 5,574,150 11,870,397 9,993,319 Exp Summaries - MidYear 2018 12 31112018 City of Tustin FY 17-18 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 17118 Operations Actual Actual Budget Projected CDBG Admin 0 0 0 0 Personnel 152,622 162,859 240,600 240,600 Operations 296,054 198,033 286,300 286,300 Capital 0 0 0 0 Operations 448,676 360,892 526,900 526,900 CDBG Admin, Job Creation 1 Incentive Personnel 0 0 0 0 Operations 50,000 0 0 0 Capital 0 0 0 0 Personnel 50,000 0 0 0 CDBG Capital 3,740 4,151 0 3,000 Personnel 0 0 0 0 Operations 0 0 0 0 Capital 80,423 133,562 1,019,947 937,501 80,423 133,562 1,019,947 937,501 CDBG Personnel 0 0 0 0 Operations 0 0 0 0 Capital 159,639 0 0 0 159,639 0 0 0 CDBG Total Personnel 152,622 162,859 240,600 240,600 Operations 346,054 198,033 286,300 286,300 Capital 240,062 133,562 1,019,947 937,501 CDBG Total 738,738 494,454 1,546,847 1,464,401 Cable PEG Fees Personnel Operations Capital 0 14,526 0 0 513,292 0 0 50,000 0 0 50,000 0 Cable PEG Fees Total 14,526 513,292 50,000 50,000 Gas Tax, Non -Dept 224,318 1,642,149 1,698,020 3,522,391 Personnel 0 0 0 0 Operations 3,740 4,151 0 3,000 Capital 0 0 0 0 3,740 4,151 0 3,000 Gas Tax, CIP Personnel 139,094 143,579 269,400 273,100 Operations 1,466,993 1,344,930 1,234,667 1,284,368 Capital 36,063 209,510 2,018,324 224,318 1,642,149 1,698,020 3,522,391 1,781,786 Exp Summaries - MidYear 2018 13 31112018 City of Tustin FY 17-18 MidYear Budget - Expenditure Summary Expenditure Summary 15116 Actual 16117 Actual 17118 Budget 17118 Projected Gas Tax Total 7,450 0 79,257 320,597 Personnel 139,094 143,579 269,400 273,100 Operations 1,470,733 1,349,081 1,234,667 1,287,368 Capital 36,063 209,510 2,018,324 224,318 Gas Tax Total 1,645,889 1,702,170 3,522,391 1,784,786 Park Dev Personnel Operations Capital Park Dev Personnel Operations Capital Park Dev Personnel Operations Capital Park Dev, CIP Personnel Operations Capital Park Dev Total Legacy Park, CIP Personnel Operations Capital Park Dev Tustin Legacy, CIP 0 0 0 0 0 0 0 0 0 750 0 0 0 750 0 0 0 0 0 0 495,967 243,058 7,450 0 79,257 320,597 1,206,478 192,000 575,225 563,654 1,213,928 192,000 0 0 0 0 2,024 2,818 0 0 0 0 0 0 2,024 2,818 0 0 0 0 0 0 497,991 245,876 7,450 0 79,257 321,347 1,206,478 192,000 577,249 567,223 1,213,928 192,000 0 0 0 0 3,499 4,039 3,500 3,500 202,035 504,572 4,996,731 4,000,000 205,533 508,611 5,000,231 4,003,500 Personnel 0 0 0 0 Operations 3,499 4,039 3,500 3,500 Capital 202,035 504,572 4,996,731 4,000,000 Park Dev Tustin Legacy Total 205,533 508,611 5,000,231 4,003,500 Exp Summaries - MidYear 2018 14 31112018 City of Tustin FY 17-18 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 17118 Actual Actual Budget Projected SCAQMD, Non -Departmental 0 0 0 Personnel 0 0 0 0 Operations 153 172 100,200 100,000 Capital 0 198,000 0 0 SCAQMD Total 153 198,172 100,200 100,000 Asset Forfeit, Non -Dept. Personnel Operations Capital Asset Forfeit Total Suppl Law Enforcement, CIP Personnel Operations Capital Suppl Law Enforcement, CIP Personnel Operations Capital Suppl Law Enforcement, CIP 0 0 0 0 351,514 27 0 0 0 0 0 0 351,514 27 0 0 0 0 0 0 64 109 0 0 0 0 0 0 64 109 0 0 105,821 102,348 115,400 114,400 0 0 0 0 1,790 11,055 0 0 107,611 113,403 115,400 114,400 Personnel 105,821 102,348 115,400 114,400 Operations 64 109 0 0 Capital 1,790 11,055 0 0 Suppl Law Total 107,675 113,512 115,400 114,400 Capital 0 Measure M - Non -Dept 108,260 78,907 0 Personnel 0 0 0 0 Operations 481 526 0 30 Capital 0 0 0 0 Measure M Personnel 481 526 0 30 Measure M - Capital 0 30 Capital 0 637,403 Personnel 0 0 0 0 Operations 0 0 0 0 Capital 0 637,403 108,260 78,907 0 637,403 108,260 78,907 Measure M Personnel 0 0 0 0 Operations 481 526 0 30 Capital 0 637,403 108,260 78,907 Measure M Total 481 637,929 108,260 78,937 Exp Summaries - MidYear 2018 15 31112018 City of Tustin FY 17-18 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 17118 225,286 Actual Actual Budget Projected Measure M2 - Non -Dept 8,940,525 2,583,996 924,651 13,476,646 Personnel 0 0 0 0 Operations 95,427 105,230 39,000 39,000 Capital 0 0 0 0 95,427 105,230 39,000 39,000 Measure M2 - Capital Personnel 0 0 0 0 Operations 114,508 225,286 2,886 5,000 Capital 2,469,488 699,365 13,473,760 8,940,525 2,583,996 924,651 13,476,646 8,945,525 Measure M2 Personnel 0 0 0 0 Operations 209,935 330,516 41,886 44,000 Capital 2,469,488 699,365 13,473,760 8,940,525 Measure M2 Total 2,679,423 1,029,881 13,515,646 8,984,525 Tustin LLD, Special District Personnel Operations Capital Tustin LLD Total Tustin SL Personnel Operations Capital Tustin SL Personnel Operations Capital Tustin SL 0 0 0 0 1,484,075 1,056,423 1,083,200 1,068,200 0 0 0 0 1,484,075 1,056,423 1,083,200 1,068,200 0 0 0 0 618,387 587,224 654,000 692,800 172 0 1,300,000 1,300,000 618,559 587,224 1,954,000 1,992,800 0 0 0 0 963 1,415 0 1,200 0 0 0 0 963 1,415 0 1,200 Personnel 0 0 0 0 Operations 619,349 588,639 654,000 694,000 Capital 172 0 1,300,000 1,300,000 Tustin SL Total 619,521 588,639 1,954,000 1,994,000 Solid Waste Personnel 0 0 0 0 Operations 0 0 0 0 Capital 0 0 0 0 Solid Waste Total 0 0 0 0 Exp Summaries - MidYear 2018 16 31112018 City of Tustin FY 17-18 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 17118 Actual Actual Budget Projected Special Events - Street Fair Personnel 0 0 39,700 39,700 Operations 0 0 117,153 117,153 Capital 0 0 0 0 Special Events - Street Fair Total 0 0 156,853 156,853 Special Events - Tiller Days 320 34 0 0 Personnel 0 0 58,500 48,500 Operations 0 0 130,000 115,000 Capital 0 0 0 0 Special Events - Tiller Days Total 0 0 188,500 163,500 Special Events - Other Events Personnel 0 0 0 0 Operations 0 0 75,500 50,500 Capital 0 0 0 0 Special Events - Other Events Total 0 0 75,500 50,500 Special Events Personnel 0 0 98,200 88,200 Operations 0 0 322,653 282,653 Capital 0 0 0 0 Special Events - Total 0 0 420,853 370,853 Workers Comp, Self Insurance Personnel Operations Capital 0 1,559,074 120 0 1,011,952 538 0 904,621 5,000 0 920,564 5,000 Workers Comp Total 1,559,194 1,012,490 909,621 925,564 Liability, Self Insurance 0 821,057 760,209 1,026,371 Personnel 0 0 0 0 Operations 320 34 0 0 Capital 0 0 0 0 320 34 0 0 Liability, Self Insurance Personnel 0 0 0 0 Operations 821,057 760,209 1,026,371 2,465,934 Capital 0 0 0 0 821,057 760,209 1,026,371 2,465,934 Exp Summaries - MidYear 2018 17 31112018 City of Tustin FY 17-18 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 17118 Actual Actual Budget Projected Liability, Self Insurance Personnel Operations Capital Liability Total Unemployment, Self Insurance Personnel Operations Capital Unemployment, Self Insurance Personnel Operations Capital Unemployment, Self Insurance 0 0 0 0 821,377 760,243 1,026,371 2,465,934 0 0 0 0 821,377 760,243 1,026,371 2,465,934 0 0 0 0 37 34 0 0 0 0 0 0 37 34 0 0 0 0 0 0 17,876 10,619 18,000 5,000 0 0 0 0 17,876 10,619 18,000 5,000 Personnel 0 0 0 0 Operations 17,913 10,653 18,000 5,000 Capital 0 0 0 0 Unemployment 17,913 10,653 18,000 5,000 Equipment Replacement Personnel 0 0 0 0 Operations 3,017 2,081 0 1,000 Capital 1,563,567 2,454,048 3,623,841 2,254,291 Equip. Replacement Total 1,566,584 2,456,129 3,623,841 2,255,291 Information Technology Personnel 355,547 372,001 384,700 384,200 Operations 962,878 935,505 1,492,650 1,492,650 Capital 244,860 280,769 537,553 537,553 Info. Technology Total 1,563,285 1,588,274 2,414,904 2,414,403 Hanger Fund Personnel Operations Capital Hanger Fund Total 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Exp Summaries - MidYear 2018 18 31112018 City of Tustin FY 17-18 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 17118 Actual Actual Budget Projected Water, Service Billing Personnel Operations Capital Water, Administration Personnel Operations Capital Water Distribution Personnel Operations Capital Main Street Facilities 615,060 681,460 835,300 835,800 6,014,330 2,173,595 1,808,600 1,814,600 806 12,904 143,000 143,000 6,630,196 2,867,959 2,786,900 2,793,400 677,550 706,298 929,700 932,700 4,379,786 4,227,063 3,884,390 3,855,785 0 0 0 0 5,057,336 4,933,362 4,814,090 4,788,485 1,009,405 1,077,076 1,214,300 1,213,700 139,680 146,782 174,071 170,000 0 0 0 0 1,149,085 1,223,858 1,388,371 1,383,700 Personnel 172,333 185,970 176,800 162,300 Operations 639,620 562,504 864,479 754,800 Capital 0 0 0 0 811,953 748,473 1,041,279 917,100 17th Street Desalter Personnel 327,217 337,060 222,300 230,100 Operations 1,027,106 1,401,407 1,347,270 1,472,900 Capital 0 0 0 0 1,354,323 1,738,467 1,569,570 1,703,000 Imported Water Personnel 63,388 73,077 85,400 85,700 Operations 2,215,701 1,480,487 1,664,400 1,977,361 Capital 0 0 0 0 2,279,089 1,553,564 1,749,800 2,063,061 Water Production Personnel 102,360 113,404 221,700 234,000 Operations 2,435,157 3,285,642 4,068,428 2,445,922 Capital 0 0 0 0 2,537,517 3,399,047 4,290,128 2,679,922 Exp Summaries - MidYear 2018 19 31112018 City of Tustin FY 17-18 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 17118 Actual Actual Budget Projected Water Utility Fund Total 0 0 0 0 Personnel 2,967,312 3,174,345 3,685,500 3,694,300 Operations 16,851,381 13,277,480 13,811,638 12,491,368 Capital 806 12,904 143,000 143,000 Water Utility Fund Total 19,819,498 16,464,730 17,640,138 16,328,668 Water Capital Fund Personnel 0 0 0 0 Operations 0 0 0 0 Capital 0 0 0 0 Water Capital Fund Total 0 0 0 0 Water Capital Fund 2011 Water Revenue Bond Fund Personnel 0 0 0 0 Operations 5,397 7,063 0 0 Capital 0 0 0 0 80,081 5,397 7,063 0 0 Water Capital Fund 2,274,463 1,108,926 8,020 2011 Water Revenue Bond Fund Personnel 0 0 0 0 Operations 336,200 665,403 493,960 793,300 Capital (51,412) 580 8,270,869 622,914 0 284,788 665,983 8,764,829 1,416,214 Water Capital Fund Personnel 0 0 0 0 Operations 341,598 672,466 493,960 793,300 Capital (51,412) 580 8,270,869 622,914 Water Capital Fund Total 290,185 673,046 8,764,829 1,416,214 2011 Water Revenue Bond Fund Personnel 0 0 0 0 Operations 274,076 2,274,463 0 0 Capital Outlay 80,081 0 1,108,926 8,020 354,157 2,274,463 1,108,926 8,020 2011 Water Revenue Bond Fund Personnel 0 0 0 0 Operations 2,803 452 0 0 Capital Outlay 0 0 0 0 2,803 452 0 0 Exp Summaries - MidYear 2018 20 31112018 City of Tustin FY 17-18 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 17118 Actual Actual Budget Projected 2011 Water Revenue Bond Fund 0 9,689 0 0 10,629 0 0 0 9,348,453 0 0 500,000 Personnel 0 0 0 0 Operations 276,879 2,274,915 0 0 Capital Outlay 80,081 0 1,108,926 8,020 2011 Water Bond Fund Total 356,960 2,274,915 1,108,926 8,020 2013 Water Revenue Bond Fund Personnel Operations Capital Outlay 0 9,689 0 0 10,629 0 0 0 9,348,453 0 0 500,000 2013 Water Bond Fund Total 9,689 10,629 9,348,453 500,000 0 0 0 Assess. District 95-1 Total 0 0 Assess. District 95-1 Personnel 0 0 0 0 Operations 0 0 0 0 Capital 0 0 0 0 Assess. District 95-1 Total 0 0 0 0 Assess. District 95-1, Non Dept Personnel 0 0 0 0 Operations 0 0 0 0 Capital 0 0 0 0 Assess. District 95-1 Total 0 0 0 0 Assess. District 95-1 Construction Personnel 0 0 0 0 Operations 745,200 550,000 388,200 388,200 Capital 0 0 0 0 District 95-1 Const. Total 745,200 550,000 388,200 388,200 Assess. District 95-1 Debt Svs Personnel 0 0 0 0 Operations 0 0 0 0 Capital 0 0 0 0 District 95-1 Debt Svs Total 0 0 0 0 CFD 04-1 Personnel 0 0 0 0 Operations 1,324,720 1,306,936 1,278,606 1,278,606 Capital 0 0 0 0 CFD 04-1 Total 1,324,720 1,306,936 1,278,606 1,278,606 Exp Summaries - MidYear 2018 21 31112018 City of Tustin FY 17-18 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 17118 Actual Actual Budget Projected CFD 06-1 Construction Personnel Operations Capital CFD 06-1 Construction Personnel Operations Capital CFD 06-1 Construction 0 0 0 0 80,401 33,621 30,000 30,000 1,320,343 (1,727) 0 80,034 1,400,744 31,894 30,000 110,034 0 0 0 0 1,560,411 0 0 0 0 0 0 0 1,560,411 0 0 0 Personnel 0 0 0 0 Operations 1,640,812 33,621 30,000 30,000 Capital 1,320,343 (1,727) 0 80,034 CFD 06-1 Construction Total 2,961,156 31,894 30,000 110,034 CFD 06-1 Debt Svs Personnel Operations Capital CFD 06-1 Debt Svs 0 0 0 0 4,449,078 36,112 0 0 0 0 0 0 4,449,078 36,112 0 0 Personnel 0 0 0 0 Operations 62,977,127 6,298,021 4,892,064 4,892,064 Capital 0 0 0 0 CFD 07-1 Debt Svs Total 62,977,127 6,298,021 4,892,064 4,892,064 CFD 06-1 Debt Svs Personnel 0 0 0 0 Operations 67,426,205 6,334,134 4,892,064 4,892,064 Capital 0 0 0 0 CFD 06-1 Debt Svs Total 67,426,205 6,334,134 4,892,064 4,892,064 CFD 07-1 Debt Svs Personnel 0 0 0 0 Operations 17,055,901 1,365,485 1,086,392 1,086,393 Capital 0 0 0 0 CFD 07-1 Debt Svs Total 17,055,901 1,365,485 1,086,392 1,086,393 Exp Summaries - MidYear 2018 22 31112018 City of Tustin FY 17-18 MidYear Budget - Expenditure Summary Expenditure Summary 15116 Actual 16117 Actual 17118 Budget 17118 Projected CFD 07-1 Construction 132,533 205,637 0 0 Personnel 0 0 0 0 Operations 0 208,439 0 0 Capital 0 0 1,000,000 1,141,561 CFD 07-1 Construction Total 0 208,439 1,000,000 1,141,561 CFD 06-1 Annex Construction Personnel 0 0 0 0 Operations 158,833 0 0 0 Capital 3,048 0 0 0 CFD 06-1 Annex Const. Total 161,881 0 0 0 CFD 13-01 Personnel Operations Capital CFD 13-1 CFD 14-01 Debt Service Personnel Operations Capital CFD 14-1 Special Tax B Personnel Operations Capital Special Tax B CFD 14-01 Construction 0 0 0 0 218,103 221,457 205,700 205,700 0 0 0 0 218,103 221,457 205,700 205,700 0 0 0 0 836,392 1,615,132 1,416,375 1,416,375 0 0 0 0 836,392 1,615,132 1,416,375 1,416,375 0 0 0 0 3,427,578 3,477,116 3,558,000 3,558,000 0 0 0 0 3,427,578 3,477,116 3,558,000 3,558,000 Personnel 0 0 0 0 Operations 132,533 205,637 0 0 Capital 198 3,791,461 6,200,000 4,926,550 CFD 14-1 Construction 132,730 3,997,097 6,200,000 4,926,550 MCAS 2010 TABs Personnel 111,531 120,644 126,200 126,500 Operations 581,435 430,580 92,447 0 Capital 10,175,955 4,386,407 14,891,769 4,919,167 MCAS 2010 TABs Total 10,868,920 4,937,631 15,110,416 5,045,667 Tustin Housing Authority Personnel 220,136 237,139 302,400 303,300 Operations 72,359 124,705 155,465 175,545 Capital 0 0 0 0 Tustin Housing Authority Total 292,495 361,844 457,865 478,845 Exp Summaries - MidYear 2018 23 31112018 Q C c LL O LL L Z Z 7 O O C) LDM V OcoO N V LD l LD N O o O CD O) � f OOOI( M M M p� p OcoO coN co V O O O O O O O O O O O O co co O O O O O O O O O O N N O M L() V ON I— CO O N T O co O N co N O O O L() L() � Cfl M O CO M O N N O M 11) M CO M (V � c) N CDN N N 0 c O) 0 0 O O O H O I— OO VL() O O O O O O L() L() O L() O O 11) V L() 11)N N L() M L() V O N O M CO O N 011� L() (3) O O O O L() V O CO V V COM O CO O CO V O O V O O N L() L() L() V O) V CO L() O) M V L() N O L() N Cfl O O O O I-,-I� V M L() L() O O O O O O O H O � O O O O O O O O O O O M L() O CO o � W l�C) O M L() V 0 dEL O O O O O O O O O O O O O O O O O O O L() O O L() O O O O O (3) O(3) O O O O O O O N O � O O O O Lc W 0 (m 00 CD O O O O LD a W N V N Co O O m O O O O O O O Ln Ln O O O O O O CO L() O Cfl O O L() LDLDO L() O O O 0 0 O O O O L O O O O M V O 1— V V O O O O O (ID C7 O O I� O O N CO L() H N L() N co V co LID O 11) V N CO L() O O O O co 1--V M L() L() O O O O O 00 00 O O 00 O O O O O O O O O O O O O O O O O O O C)Q T O O L(i (.C) O O oo O V O O O O co�� �, a .0 .0 �� rn 0 0 O O O O OO v Ln O O O O O O L() L() L() O (.C) V L() L() O L() O O O N O M O O N O S L() O) O O O O L() V CO V V O O O co O co V O O V O N O L() V 1— (3) V O (3) ll) O L() N O S LD V V N CO O O O O O O O O O O O O CD O O O N N N N � N I— O coSCD co (3) � O I� Y W O .Q .Q N(3) C� N C/D V N m O O m O O O O O O O (n (n O O O O O O CO L() Cfl O L() I� l.C) L() O l.C) O O O O O L() O O O O�[-- L() O O O O O O O O O O M V [I- V V O O O O O O) O) O O O O O I— O N O � V N O) V O O) 11) O L() L() O CO 11) V V N CO CO O O (3) O L() O O (.C) O O O O C V O O V O (3) (3) (3) O(3) (3) M M M(.0 O O O O O COCO Cfl Cfl O O O N N CO M M M CO O N CO O 0 0 N 0 c 0 cu C) cu cu C) z cu LL o � 6 0 dEL N cu r 0 (m a m a cu a 2 L °) L Ll - O 0 Q Q m _0 Ll- (U UaLL ) o a°') a a`) �.�LL = a o Q Ll a U a Q) CU Q U U a (?� C)Q T oo LL Q.� G N �, a .0 .0 LL ci a U cu C/D C7 U N N 0 LL (cp N Z (n CO f� N a s cu LL ci ci � ~ Y .Q .Q C� C/D U a C) C) a N a`°i a`Di U= U U U z LZ U U LZ ( U` U m N N N ��� O) M M MV V V V L() L() L() CO M M M(.0 O O O Cfl Cfl O O O Cfl O r-- r-- O O O O r--- r--- r— O O O r--- r--- r--- O O O � O O O O O O O O O O O O O O O O O O O COmu U C E N U 0-.- 0- .- Q Q co > Q � � U U G F� Q L Q CC Q Q Q Z � � � Q Q C Q C c LL O LL L CD -CD CD to c000 I- � m 0 0 co O O CD m U-) cCoo o o W O O V co O O O O O O O UD CD O CD cq O co O co O CID O C7 c0 O CO V co 0 O 0 0 O O O O I,-- CD � O OIO CCD D O O O co ID O LO M co O co m I� CO o LDV I— V N CD CD O O O O O Ln O O O O O O O O O O cCoo 0 0 0 0 0 0 0 0 0 N O O W N V N N O N O O N O N M V V LO O O I— CO O CO � CO O O O LO LO O O O CO O co O O LO co 0 CD O Nm O C I— V O � O O O I- O O m I - m co LO LO co V O co V m O O O I� I� co N_ N_ O W N N W O_ co m co V m CO U N O O O 0 0 0 0 0 0 O O O O O O O O � 0 0 0 0 0 0 O O O O O O O O coUO co O O O u cu co O O co O O a a O O O O co O O O co co O O a if co W N co co 0 m OCD LO LO c COco [I -LO o V V o O N N W O mcu O O O O O O N CO O O O c0 c0 O O O O O CD O O O('7 O NLD O I— O O O I� O O O I— O O" [-I- I- N CD O LO LO co O � co O O O N N O- N N m N LD W c0 O_ E w a 2 V m CO O z c`D, o 0 0 0 0 0 0 O O O O O O O O O O O O O O O O O O m L Ll - - L- CD CD O N N COO COO Q2 O O O CO x O O O if O O N m O CoI-- V O I-- O O O N O O m N m �Ou co V O CO V m O O O I� � I,-- Q cp a [I- co O N N� O co co COO I -,- cn V m CO a s p o o o N _ spa pa O O O COOCD LL �m -: O Oo mo 00 O spa I- 11- Oro; 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