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Home My WebLink About07 FISCAL YEAR 2018-2019 MID-YEAR BUDGET REVIEWMEETING DATE: MARCH 5, 2019 TO: MATTHEW S. WEST, ACTING CITY MANAGER FROM: JOHN A. BUCHANAN, FINANCE DIRECTOR SUBJECT: FISCAL YEAR 2018-2019 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 2018-19 Budget. Revenues and expenditures for each fund were reviewed and adjusted based on the current economic climate, and projected expenditures reflect costs to date, service needs, and the timing of when funds would be expended. RECOMMENDATION: It is recommended that the City Council approve these supplemental appropriations: 1. Approve a supplemental appropriation of $3,300,000 from unappropriated reserves of the Land Proceeds Fund (Fund 189) to be used towards the pre- payment of unfunded pension liabilities; 2. Approve a supplemental appropriation of $500,000 from unappropriated reserves of the Land Proceeds Fund (Fund 189) to be contributed towards the City's Section 115 OPEB (Other Post -Employment Benefits) Trust at Public Agency Retirement Services (PARS); 3. Approve a supplemental appropriation of $1,363,667 from the unappropriated reserves of the General Fund (Fund 100) and transfer from Land Proceeds Fund (Fund 189) to General Fund for expenditures associated with the various Memorandums of Understanding; 4. Approve a supplemental appropriation of $235,073 from the unappropriated reserves of various funds ($10,200 from Fund 120, $21,000 from Fund 130, $6,400 from Fund 136, $3,130 from Fund 171, $31,200 from Fund 185, $139,543 from Fund 300, $6,600 from Fund 561, and $17,000 from Fund 575) for expenditures associated with the various Memorandums of Understanding; Fiscal Year 2018-2019 Mid -Year Budget Review March 5, 2019 Page 2 5. Approve a supplemental appropriation of $655,733 from the unappropriated reserves of the General Fund (Fund 100) for various departmental expenditures associated with ADA Compliance, various professional and consulting services, and tree removal services; 6. Approve a supplemental appropriation of $2,000 from the unappropriated reserves of the Special Events Fund (Fund 180) for expenditures associated with Tiller Days; 7. Approve a supplemental appropriation of $45,735 from the unappropriated reserves of the Workers Compensation Fund (Fund 181) for expenditures associated with a higher than anticipated Department of Industrial Relations assessment; 8. Approve a supplemental appropriation of $106,354 from the unappropriated reserves of the Water Enterprise Capital Fund (Fund 301) for expenditures associated with well maintenance; 9. Approve a supplemental appropriation of $17,297 from the unappropriated bond proceeds of the MCAS 2010 Tax Allocation Bonds Fund (Fund 561) for expenditures associated with capital projects. CORRELATION TO THE STRATEGIC PLAN: The recommendation correlates to the City's strategic plan by implementing Goal C, strategy #3, develop and communicate a comprehensive set of financial policies and their purpose to strengthen financial practices. FISCAL IMPACT: The attached Mid -Year Budget Review is inclusive of all operating Departments and City Funds. Each department reviewed its areas of responsibility and provided projections that are presented in this report. The projected year-end expenditures for all funds are $209,312,004, which is $70,430,745 less than the amended Fiscal Year 2018-19 budget of $279,742,749. The overall reductions in expenditures are due to a combination of operational savings and capital expenditures that were budgeted in FY 2018-19, which will be carried over to the FY 2019-20 Budget. The FY 2018-19 Amended Budget reflects any supplemental appropriations approved by the City Council through February 5, 2019 as well as prior period encumbrances carried forward. The beginning fund balances that appear on Page 1 of the attached document Fiscal Year 2018-2019 Mid -Year Budget Review March 5, 2019 Page 3 reflect audited balances as of the end of the last fiscal year, June 30, 2018. The fund balances that are reported primarily reflect cash balances, thereby avoiding any non-cash or restricted items. The following discussion will focus on significant Mid -Year changes that have had an impact on various funds of the City. GENERALFUND 2018-19 General Fund Projections The projected General Fund Revenues for FY 2018-19 are $66,652,130. This is an increase of $3,491,170 from the adopted budget of $63,160,960. Increases in revenues were due to increased property taxes and additional transfer from Land Proceeds Fund (Fund 189). The increase in sales tax is attributed to better than anticipated performance in several industry groups, which include fuel & service stations, building & construction, and food & drugs. As it relates to property taxes, the City experienced a net taxable value increase of 5.1 % for the 2018/19 tax roll, which was modestly less than the increase experienced countywide at 6.3%. This can be explained in part because the single-family home median price has not yet reached its pre -recession peak median price. The City's two largest on-going revenue sources are sales and property taxes. The gross property tax revenue, associated with the basic levy (1 %), is projected to be $11,375,200. This amount is $1,233,707 greater than actual FY 2017-18 property tax revenues. Property tax revenue from all sources (basic levy, property tax in lieu of VLF (Vehicle License Fee), property tax from former tax increment and in -lieu property tax) is projected to be $21,431,684. Property tax collections for next fiscal year are anticipated to increase. Gross sales tax revenue for FY 2018-19 is projected to be $25,300,000, which is $129,400 greater than the adopted budget. It is projected that sales tax revenue for next fiscal year will decline slightly. The reasons for the slight decline in sales tax revenue are associated with declines in the categories of autos & transportation and fuel & service stations. The projected General Fund Expenditures of $69,701,076 include supplemental appropriations approved by the City Council through February 5, 2019 and recommended in this report. The June 30, 2019 General Fund Fund Balance is estimated to be $19,645,901. This amount represents 28.1 % 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, 2017 valuation date for both Miscellaneous and Safety plans is $62,671,168. The City's unfunded actuarial accrued liability for other post -employment benefits (OPEB) as of the June 30, 2015 valuation date is $13,892,607. The City actively pursues various solutions Fiscal Year 2018-2019 Mid -Year Budget Review March 5, 2019 Page 4 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 goal of paying off the unfunded liabilities within 15 years, staff is requesting an appropriation of $3,300,000 from unappropriated reserves of the Land Proceeds Fund (Fund 189) that can be used toward paying down the unfunded liability. This amount represents roughly 5% 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. In addition, staff is requesting an appropriation of $500,000 from unappropriated reserves of the Land Proceeds Fund (Fund 189) to pre -fund the City's Section 115 OPEB trust at PARS, which offsets the City's OPEB unfunded liabilities. This amount represents roughly 4% of the total unfunded liabilities. Staff is requesting a supplemental appropriation of $1,363,667 from the unappropriated reserves of the General Fund and transfer from Land Proceeds Fund to General Fund for expenditures associated with the various Memorandums of Understanding. In addition, an additional supplemental appropriation of $235,073 from the unappropriated reserves of various funds ($10,200 from Fund 120, $21,000 from Fund 130, $6,400 from Fund 136, $3,130 from Fund 171, $31,200 from Fund 185, $139,543 from Fund 300, $6,600 from Fund 561, and $17,000 from Fund 575) for expenditures associated with the various Memorandums of Understanding. These supplemental appropriations incorporate the costs associated with the first year of the agreement. The subsequent years of the agreement will be incorporated with the FY 2019-2021 Biennial budget. Staff is requesting a supplemental appropriation of $655,733 from the unappropriated reserves of the General Fund for various departmental expenditures associated with ADA Compliance, various professional and consulting services, and tree removal. 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 $99.5M. It is anticipated that $69AM of the appropriated amount will be expensed on capital projects during FY 2018- 19. Capital projects may span multiple fiscal years and it is anticipated that the remaining Fiscal Year 2018-2019 Mid -Year Budget Review March 5, 2019 Page 5 capital expenditures will be expended in future fiscal years. Last fiscal year the City expended $33.6M on capital projects. Capital projects for current and future fiscal years include the Veterans Sports Park, Main Street improvements, Peters Canyon Channel, Simon Reservoir, and others as outlined in the City's Seven -Year Capital Improvement Plan (CIP). Staff is requesting a supplemental appropriation of $17,297 from the unappropriated bond proceeds of the MCAS 2010 Tax Allocation Bonds Fund for expenditures associated with capital projects. Community Development Block Grants (CDBG) The projected CDBG revenues for FY 2018-19 are $1,775,839. The actual revenues for FY 2017-18 were $570,729. 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 $2,653,708. 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, median landscape rehabilitation, Main street improvements, and Red Hill Avenue widening. Park Development Fund The Park Development Fund expenditures for the current fiscal year are projected to be $2,722,063. The Park Development Funds Fund Balance at year-end are projected to be $2,672,407. The funds are to be used for future park developments that include Veterans Sports Park, park picnic shelter improvements, acquisition of additional park space in the southwest quadrant of the City, and playground renovations. Tustin Community Redevelopment Agency / Successor Agency Fiscal Year 2018-2019 Mid -Year Budget Review March 5, 2019 Page 6 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 were prepared for six (6) month increments, however the revised HSC section 34177.7 (o) allows the ROPS to be prepared for 1 year starting with Fiscal Year 2016-17. The 2018-19 ROPS has enforceable obligations of $4,181,176. The 2019-20 ROPS has enforceable obligations of $3,936,201. Water Enterprise The Water Enterprise Fund is projected to have operating revenues of $16,832,400, which are $416,200 greater than the adopted budget. The projected year-end operating expenditures are $17,322,795. The projected year-end operating Fund Balance for the Water Enterprise is $9,039,182, 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. Staff is requesting a supplemental appropriation of $106,354 from the unappropriated reserves of the Water Enterprise Capital Fund for expenditures associated with well maintenance. 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 $3,850,287. Staff is requesting a supplemental appropriation of $45,735 from the unappropriated reserves of the Workers Compensation Fund for expenditures associated with a higher than anticipated Department of Industrial Relations assessment. Fiscal Year 2018-2019 Mid -Year Budget Review Page 7 March 5, 2019 Special Events Fund The Special Events Fund includes the Tustin Street Fair, Tustin Tiller Days, and a variety of other community events. The expenditures for the current fiscal year are projected to be $398,853. The Special Events Fund Fund Balance at year-end is projected to be $413,107. Staff is requesting a supplemental appropriation of $2,000 from the unappropriated reserves of the Special Events Fund for expenditures associated with Tiller Days. ECONOMIC / OTHER CONSIDERATIONS Staff will continue to monitor Sales Tax and Property Tax trends throughout the year as staff prepare the 2019-21 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. �—� � (- - Joh A. Buchanan Sean Tran F' nce Director Deputy Finance Director — Admin Svs At_46 Glenda Babbitt Management Analyst Attachments: Mid -Year Budget Review CITY OF TUSTIN MID -YEAR BUDGET REVIEW FISCAL YEAR 2018-19 TUSTIN HISTORY BUILDING OUR FUTURE HONORING OUR PAST �J MARCH 5, 2019 PREPARED BY THE FINANCE DEPARTMENT CITY OF TUSTIN CITY COUNCIL Charles E. "Chuck" Puckett, Mayor Dr. Allan Bernstein, Mayor Pro Tem Letitia Clark, Councilmember Austin Lumbard, Councilmember Barry Cooper, Councilmember Matthew S. West, Acting City Treasurer David Kendig, City Attorney MANAGEMENT STAFF Matthew S. West, Acting City Manager Elizabeth A. Binsack, Director of Community Development John A. Buchanan, Director of Finance & Director of Economic Development Stuart A. Greenberg, 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 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/Fire 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 SCAQMD 15 Asset Forfeiture 15 Supplemental Law Enforcement 15 Measure M / M2, Road Maint & Rehab Alloc 15-16 Lighting and Landscape District 16 Street Lighting, Solid Waste 17 Special Events 17-18 Workers' Comp 18 Liability 18 Unemployment 18-19 Equipment Replacement 19 Information Technology 19 Water Enterprise 19-22 Assessment District / CFD 22-24 Tustin Housing Authority 24 Voluntary Housing Authority Incentive 25 CIP Summary by Project 26-37 City of Tustin FY 2017-2019 2nd Year Update Year End Projected Fund Balance for ALL FUNDS Fund Description Audited Ending Balance 06130117 17/18 Actual One -Time Transfer In / Cash 17/18 Actual Revenues 17/18 Actual Expenditures 17/18 Actual One -Time Transfer Out Audited Ending Balance 06130118 18/19 Projected One -Time Transfer In / Cash 18/19 Projected Revenues 18/19 Projected Expenditures 18/19 Projected One -Time Transfer Out Projected Ending Balance 06130119 100 General Fund $29,990,266 $8,582,837 $57,199,898 $65,834,414 $1,939,943 $22,694,847 $6,548,852 $60,103,278 $69,701,076 $0 $19,645,901 101 General Fund - Emergency Fund $1,000,000 $0 $0 $0 $0 $1,000,000 $0 $0 $0 $0 $1,000,000 186 Oblg Reimb Frm Successor Agncy $1,932,399 $0 $9,614 $1,324 $0 $1,961,959 $0 $13,857 $600 $0 $1,975,216 187 Backbone Fee Fund $35,066,118 $0 $1,870,656 $1,081,633 $0 $36,475,210 $0 $500,000 $18,613,233 $0 $18,361,977 189 Land Held for Resale $59,270,689 $0 $40,502,443 $10,975,806 $9,218,842 $81,393,372 $0 $558,006 $30,549,991 $7,720,252 $43,681,134 200 Capital Projects Fund-CIP $5,894,285 $2,500,000 $6,989,030 $8,118,626 $0 $4,983,468 $0 $3,600,831 $8,557,188 $0 $27,111 120 CDBG $0 $0 $570,729 $570,729 $0 $0 $0 $1,775,839 $667,045 $0 $1,108,794 129 Cable PEG Fees Fund $107,342 $0 $155,701 $0 $0 $252,406 $0 $130,000 $50,000 $0 $332,406 130 Gas Tax $5,307,584 $0 $1,762,148 $1,527,700 $0 $5,645,296 $0 $2,139,648 $2,071,785 $0 $5,713,159 131 Park Development $3,404,140 $0 $469,794 $279,012 $0 $3,537,488 $0 $249,517 $1,453,325 $0 $2,333,679 132 Park Development Tustin Legacy $5,213,872 $0 $60,452 $3,631,953 $0 $1,577,466 $0 $30,000 $1,268,738 $0 $338,728 133 SCAQMD $179,020 $0 $106,132 $159 $0 $287,981 $0 $96,900 $100,000 $0 $284,881 134 Asset Forfeiture $34,868 $0 $14,879 $2,989 $0 $47,282 $0 $0 $0 $0 $47,282 135 RNSP Asset Forfeiture $84,549 $0 $56,506 $54,324 $0 $87,688 $0 $24,000 $0 $0 $111,688 136 Supplemental Law Enforcement $147,597 $0 $177,293 $239,953 $0 $101,187 $0 $183,500 $135,639 $0 $149,048 137 Treasury RNSP Asset Forfeiture $5,751 $0 $29 $4 $0 $5,839 $0 $0 $0 $0 $5,839 138 Measure M $78,937 $0 $593 $74,347 $0 $51 $0 $0 $0 $0 $51 139 Measure M2 $5,168,138 $0 $7,300,317 $6,834,980 $293,886 $6,146,505 $0 $1,867,589 $2,614,708 $39,000 $5,360,386 140 Road Maint & Rehab Alloc $0 $0 $482,663 $0 $0 $308,077 $0 $1,367,900 $300,000 $0 $1,375,977 141 Tustin LLD $0 $539,264 $634,057 $1,096,963 $0 $0 $491,000 $640,000 $1,120,000 $0 $11,000 142 Tustin SL $2,104,628 $0 $1,123,838 $1,919,094 $0 $1,306,389 $0 $1,110,000 $572,500 $0 $1,843,889 171 Solid Waste Fund $0 $0 $0 $0 $0 $0 $0 $73,134 $64,930 $0 $8,204 180 Special Events $0 $0 $761,578 $360,282 $30,385 $433,960 $0 $378,000 $398,853 $0 $413,107 181 Workers Compensation $2,411,300 $0 $1,055,300 $1,174,605 $0 $2,311,068 $0 $1,088,665 $974,735 $0 $2,424,998 182 Liability $1,002,868 $1,101,000 $1,538,992 $2,255,147 $0 $1,395,835 $1,101,000 $0 $1,087,787 $0 $1,409,048 183 Unemployment $36,292 $0 $189 $3,723 $0 $31,841 $0 $0 $15,600 $0 $16,241 184 Equipment Replacement Fund $3,384,431 $1,000,000 $636,545 $2,410,484 $0 $2,568,891 $25,000 $1,044,716 $714,476 $0 $2,924,132 185 Information Technology $1,282,116 $0 $2,136,407 $1,845,795 $0 $1,436,610 $0 $2,892,000 $3,819,491 $0 $509,119 191 Hangar Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 300 Water Enterprise $8,255,967 $4,886,155 $16,911,029 $16,583,484 $0 $9,529,577 $0 $16,832,400 $17,297,795 $25,000 $9,039,182 301 Water Capital Fund $7,789,226 $0 $1,577,057 $748,042 $580,067 $8,466,622 $0 $1,593,867 $3,734,939 $0 $6,325,550 302 Water Enterprise Emergency Fund $2,000,000 $0 $0 $0 $0 $2,000,000 $0 $0 $0 $0 $2,000,000 305 2011 Water Revenue Bond Fund $277,904 $0 $1,789 $190 $4,306,089 $282,047 $0 $0 $0 $0 $282,047 306 2013 Water Revenue Bond Fund $13,272,905 $0 $68,389 $8,951 $0 $13,036,047 $0 $85,818 $4,768,039 $0 $8,353,826 431 Assessment Dist. 95-1 Construction $2,535,171 $0 $515 $0 $539,264 $1,996,422 $0 $0 $0 $491,000 $1,505,422 433 CFD 04-1 $1,066,627 $0 $729,101 $717,384 $0 $1,080,375 $0 $1,309,455 $1,415,319 $0 $974,511 434 CFD 06-1 Construction $3,099,559 $45,407 $35,693 $87,416 $0 $3,087,486 $0 $29,638 $252,846 $0 $2,864,278 435 CFD 06-1 Debt Service $5,563,584 $0 $3,415,011 $3,251,778 $0 $5,746,497 $0 $3,445,319 $3,520,000 $0 $5,671,816 436 CFD 07-1 Debt Service $1,609,311 $0 $989,649 $923,919 $5,212 $1,666,713 $0 $1,140,933 $1,267,725 $0 $1,539,921 437 CFD 07-1 Construction $1,291,209 $397,463 $13,183 $696,735 $61,799 $1,142,924 $0 $4,896 $549,016 $0 $598,804 438 CFD 06-1 Annex Construction $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 440 CFD 13-01 $0 $0 $288,184 $287,204 $0 $980 $0 $208,339 $0 $0 $209,319 441 CFD 14-01 Debt Service $3,182,214 $0 $1,576,195 $1,475,994 $0 $3,291,939 $0 $1,492,070 $1,443,175 $0 $3,340,834 442 Special Tax B $0 $0 $3,582,585 $0 $3,573,713 $8,872 $0 $3,630,000 $0 $3,630,000 $8,872 443 CFD 14-01 Construction $22,927,763 $1,497,073 $236,962 $3,653,154 $0 $12,784,553 $0 $164,759 $3,091,141 $0 $9,858,171 561 MCAS 2010 TAB Proceeds $16,662,685 $0 $98,005 $3,960,265 $0 $12,607,064 $0 $86,095 $11,562,270 $0 $1,130,889 570 Successor Agency (Trust Fund) $2,894,215 $0 $4,849,268 $2,668,543 $0 $3,074,195 $0 $1,033,113 $2,400,000 $0 $1,707,308 571 PARS OPEB $0 $0 $1,000,159 $0 $0 $1,000,159 $0 $0 $0 $0 $1,000,159 575 Tustin Housing Authority $2,549,832 $0 $640,784 $416,804 $0 $2,672,551 $0 $418,365 $1,252,787 $0 $1,838,129 577 Voluntary Workforce Housing Incent $0 $0 $141,402 $0 $0 $0 $0 $525,701 $0 $0 $525,701 TOTAL ALL FUNDS $258,085,365 1 $20,549,199 $161,770,741 $145,773,909 $20,549,199 $259,465,738 1 $8,165,852 $111,868,148 $197,406,752 $11,905,252 $170,187,734 MidYear Fund Balance - FYI 1 212512019 City of Tustin FY 18-19 MidYear Budget Revenue Summary - All Funds Revenue Summary 15116 16117 17118 18119 18119 Revised Actual Actual Actual Budget Projected 100 General Fund 65,097,962 64,961,895 65,782,734 63,160,960 66,652,130 General Governmental Rev 60,733,865 61,185,538 61,954,680 58,544,698 61,958,668 Community Development 2,316,787 1,492,960 1,339,493 2,244,462 2,244,462 Public Works 85,098 108,455 156,395 75,300 132,500 Police Services 1,013,664 1,078,269 1,132,862 1,170,000 1,170,000 Fire Services 21,240 19,791 21,714 15,000 15,000 Parks and Recreation 927,309 1,076,883 1,177,590 1,111,500 1,131,500 100 General Fund 65,097,962 64,961,895 65,782,734 63,160,960 66,652,130 101 Emergency Fund 0 0 0 0 0 186 Oblg Reimb Frm Successor Agr 28,198 6,951 9,614 11,000 13,857 187 Backbone Fee Fund 2,089,375 17,021,531 1,870,656 0 500,000 189 Land Held for Resale 849,638 47,494,994 40,502,443 3,175,000 558,006 200 Capital Projects Fund-CIP 3,280,000 3,988,086 9,489,030 2,456,440 3,600,831 120 CDBG 591,513 641,679 570,729 1,639,139 1,775,839 129 Cable PEG Fees 348,007 135,168 155,701 130,000 130,000 130 Gas Tax 1,739,020 1,621,770 1,762,148 2,115,800 2,139,648 131 Park Development 1,360,139 271,260 469,794 243,400 249,517 132 Park Development Tustin Legac 73,390 681,278 60,452 30,000 30,000 133 SCAQMD 104,620 106,276 106,132 96,900 96,900 134 Asset Forfeiture 1,352 2,889 14,879 0 0 135 RNSP Asset Forfeiture 161,078 67,703 56,506 0 24,000 136 Supplemental Law Enforcemeni 145,158 150,184 177,293 176,000 183,500 137 Treasury RNSP Asset Forfeiture 32,105 21 29 0 0 138 Measure M 38,484 2,896 593 0 0 139 Measure M2 2,924,327 2,645,296 7,300,317 1,860,900 1,867,589 140 Road Maint & Rehab Alloc 0 0 482,663 1,367,900 1,367,900 141 Tustin LLD 1,345,804 1,138,231 1,173,321 1,114,000 1,131,000 142 Tustin SL 987,652 1,046,638 1,123,838 910,000 1,110,000 171 Solid Waste 0 0 0 310,000 73,134 180 Special Events 0 0 761,578 404,000 378,000 181 Workers Compensation 916,289 974,115 1,055,300 1,084,300 1,088,665 182 Liability 1,546,500 1,101,000 2,639,992 1,101,000 1,101,000 183 Unemployment 10,870 141 189 0 0 184 Equipment Replacement Fund 722,383 1,675,935 1,636,545 991,100 1,069,716 185 Information Technology 1,843,701 1,891,239 2,136,407 2,884,000 2,892,000 191 Hangar Fund 0 0 0 0 0 300 Water Enterprise 15,535,025 18,037,982 21,797,184 16,416,200 16,832,400 301 Water Capital Fund 4,119,698 1,556,740 1,577,057 1,541,800 1,593,867 302 Water Enterprise Emergency Fu 2,000,000 0 0 0 0 305 2011 Water Revenue Bond Func 57,223 521,002 1,789 0 0 306 2013 Water Revenue Bond Func 203,358 47,899 68,389 0 85,818 430 Assessment Dist. 95-1 0 0 0 0 0 431 Assessment Dist. 95-1 Construc 436,996 1,127 515 0 0 432 Assessment Dist. 95-2 Debt Ser 0 0 0 0 0 433 CFD 04-1 1,299,985 1,300,234 729,101 1,353,455 1,309,455 434 CFD 06-1 Construction 4,600,921 328,651 81,099 3,000 29,638 435 CFD 06-1 Debt Service 64,792,474 5,159,795 3,415,011 5,146,964 3,445,319 436 CFD 07-1 Debt Service 16,968,346 1,128,058 989,649 1,129,647 1,140,933 437 CFD 07-1 Construction 1,373,307 83,835 410,646 2,500 4,896 Rev Summaries-MidYear 2019 2 212012019 City of Tustin FY 18-19 MidYear Budget Revenue Summary - All Funds Revenue Summary 15116 16117 17118 18119 18119 Revised TOTAL 100 General Fund Actual Actual Actual Budget Projected 438 CFD 06-1 Annex Construction 27 0 0 0 0 440 CFD 13-1 217,122 221,458 288,184 0 208,339 441 CFD 14-1 Debt Service 4,177,357 1,476,788 1,576,195 1,467,893 1,492,070 442 Special Tax B 3,434,342 3,477,056 3,582,585 3,630,000 3,630,000 443 CFD 14-1 Construction 26,425,788 90,651 1,734,035 0 164,759 561 2010 MCAS TABs 390,360 60,814 98,005 0 86,095 570 Successor Agency (Trust Fund) 5,150,511 9,303,261 4,849,268 0 1,033,113 571 PARS OPEB 0 0 1,000,159 0 0 575 Tustin Housing Authority 1,000,030 484,430 640,784 1,400 418,365 577 Voluntary Workforce Housing 0 0 141,402 0 525,701 TOTAL 100 General Fund 238,420,436 190,906,958 182,319,940 115,954,697 120,034,000 Property Tax in Lieu of VLF 6,746,211 7,097,968 7,601,801 7,930,000 7,998,300 Property Taxes 9,204,546 9,605,818 10,141,493 9,989,900 11,375,200 Residual Property Taxes 1,503,240 1,731,432 1,893,020 1,700,000 1,880,000 In Lieu -Prop Tax 18,859 27,089 27,631 27,800 28,184 AB 1290 Pass Thru 100,611 111,373 136,075 110,000 150,000 Special Tax B 0 0 0 3,629,200 3,690,600 Franchise Fees 1,952,370 2,069,925 1,897,922 1,961,000 1,939,000 Sales Tax Backfill 4,431,694 0 0 0 0 Sales and Use Tax 19,753,923 24,765,631 24,575,479 25,170,600 25,300,000 Sales Tax - Public Safety - Prop 1 327,993 367,515 350,455 330,000 330,000 Transient Occupancy Tax 1,554,754 1,609,318 1,575,830 1,600,000 1,600,000 Business License Fees 406,891 420,684 431,457 410,000 420,000 Real Property Transfer Tax 565,648 715,481 495,657 525,000 495,000 New Construction Tax 91,000 32,239 75,215 75,000 75,000 Planning Plan Check Fees 296,189 181,927 174,839 324,265 359,265 Building Permits & Plan Checks 1,887,517 1,177,729 1,048,246 1,768,297 1,768,297 Fees and Other Permits 191,596 283,675 295,354 327,700 365,800 Fines and Forfeitures 982,123 953,664 996,912 976,000 976,000 Interest Income 629,755 197,361 369,449 325,000 329,400 Use of property 1,084,709 1,297,633 1,473,228 1,652,113 1,633,150 POST Reimbursement 19,471 12,665 33,283 35,000 35,000 Revenue from Other Agencies 273,592 79,067 276,884 20,000 20,000 County Grants 0 0 0 0 0 State Grants 22,487 47,902 27,889 51,000 51,000 Federal Grants 65,301 101,937 237,783 160,000 160,000 Sports Fees 277,014 281,152 289,786 285,000 285,000 Class Fees 304,987 339,818 330,796 325,000 325,000 Other Recreation Fees 198,840 204,277 206,772 206,500 206,500 Transfer In 9,818,397 8,896,775 8,582,837 1,494,585 2,858,252 Reimbursement from Other Fundr 1,200,000 1,200,000 1,386,939 1,200,000 1,200,000 All Other Sources 1,188,244 1,151,840 849,702 552,000 798,182 General Fund Total 65,097,962 64,961,895 65,782,734 63,160,960 66,652,130 Rev Summaries-MidYear 2019 3 212012019 City of Tustin FY 18-19 MidYear Budget - Expenditure Summary Expenditure Summary 15/16 Actual 16/17 Actual 17/18 Actual 18/19 Revised Budget 18/19 Projected 100 General Fund City Council 31,780 43,844 46,925 47,900 47,900 City Clerk 442,953 556,246 572,929 626,060 651,160 City Attorney 530,515 525,687 469,505 550,000 550,000 City Manager 1,373,755 1,607,762 669,599 675,600 752,400 Economic Development 1,230,869 1,352,795 1,481,695 Finance 1,140,417 1,264,772 1,330,785 1,465,000 1,533,600 Human Resources 717,706 719,394 842,504 874,325 923,430 Community Development 3,075,132 3,634,690 3,988,879 3,731,298 4,168,660 Public Works 11,030,648 12,792,824 12,438,619 15,253,308 15,676,886 Police Services 22,482,175 25,283,085 26,600,095 28,344,971 28,981,911 Fire Services 6,985,045 7,181,784 7,580,663 8,026,800 8,026,800 Parks and Recreation 3,342,600 3,651,682 3,947,514 4,259,009 4,383,709 Successor Agency / RDA 0 0 0 0 0 Non -Departmental, Other 7,722,047 6,197,263 8,055,472 2,523,510 2,522,925 100 General Fund 58,874,774 63,459,032 67,774,357 67,730,576 69,701,076 101 Emergency Fund 0 0 0 0 0 186 Oblg Reimb Frm Successor Agncy 1,339 1,528 1,324 600 600 187 Backbone Fee Fund 82,246 777,050 1,081,633 41,420,935 18,613,233 189 Land Held for Resale 45,552,220 30,806,222 20,194,647 59,996,612 38,270,243 200 Capital Projects Fund-CIP 3,280,154 5,574,150 8,118,626 12,369,650 8,557,188 120 CDBG 738,738 494,454 570,729 1,730,639 667,045 129 Cable PEG Fees 14,526 513,292 0 50,000 50,000 130 Gas Tax 1,645,889 1,702,170 1,527,700 4,278,739 2,071,785 131 Park Development 577,249 567,223 279,012 1,740,221 1,453,325 132 Park Develop. Tustin Legacy 205,533 508,611 3,631,953 3,900,621 1,268,738 133 SCAQMD 153 198,172 159 100,000 100,000 134 Asset Forfeiture 351,514 27 2,989 0 0 135 RNSP Asset Forfeiture 144,302 38 54,324 0 0 136 Supplemntal Law Enforcement 107,675 113,512 239,953 129,239 135,639 137 Treasury RNSP Asset Forfeiture 26,375 6 4 0 0 138 Measure M 481 637,929 74,347 0 0 139 Measure M2 2,679,423 1,029,881 7,128,866 7,553,482 2,653,708 140 Road Maint & Rehab Alloc 0 0 0 920,000 300,000 141 Tustin LLD 1,484,075 1,056,423 1,096,963 1,120,000 1,120,000 142 Tustin SL 619,521 588,639 1,919,094 605,000 572,500 171 Solid Waste 0 0 0 61,800 64,930 180 Special Events 0 0 390,668 396,853 398,853 181 Workers Compensation 1,559,194 1,012,490 1,174,605 929,000 974,735 182 Liability 821,377 760,243 2,255,147 1,087,788 1,087,787 183 Unemployment 17,913 10,653 3,723 18,000 15,600 184 Equipment Replacement Fund 1,566,584 2,456,129 2,410,484 1,183,026 714,476 185 Information Technology 1,563,396 1,588,440 1,845,795 3,789,108 3,819,491 300 Water Enterprise 19,821,091 16,464,730 16,583,484 17,797,892 17,322,795 301 Water Capital Fund 290,185 673,046 1,328,109 9,814,037 3,734,939 302 Water Emergency Fund 0 0 0 0 0 305 2011 Water Rev Bond Fund 356,960 2,274,915 4,306,278 0 0 306 2013 Water Rev Bond Fund 9,689 10,629 8,951 10,411,033 4,768,039 430 Assess Dist. 95-1 0 0 0 0 0 431 Assess Dist. 95-1 Construction 745,200 550,000 539,264 491,000 491,000 432 Assess Dist. 95-2 Debt Service 0 0 0 0 0 Exp Summaries-MidYear 2019 4 2/20/2019 City of Tustin FY 18-19 MidYear Budget - Expenditure Summary Expenditure Summary 15116 Actual 16117 Actual 17118 Actual 18119 Revised Budget 18119 Projected 433 CFD 04-1 1,324,720 1,306,936 717,384 1,345,319 1,415,319 434 CFD 06-1 Construction 2,961,156 31,894 87,416 252,846 252,846 435 CFD 06-1 Debt Service 67,426,205 6,334,134 3,251,778 5,340,913 3,520,000 436 CFD 07-1 Debt Service 17,055,901 1,365,485 929,131 1,122,725 1,267,725 437 CFD 07-1 Construction 0 208,439 758,534 549,016 549,016 438 CFD 06-1 Annex Construction 161,881 0 0 0 0 440 CFD 13-1 218,103 221,457 287,204 0 0 441 CFD 14-1 836,392 1,615,132 1,475,994 1,443,175 1,443,175 442 Special Tax B 3,427,578 3,477,116 3,573,713 3,630,000 3,630,000 443 CFD 14-1 Construction 132,730 3,997,097 3,653,154 3,132,497 3,091,141 561 2010 MCAS TABs 10,868,920 4,937,631 3,960,265 11,538,373 11,562,270 570 Successor Agency (Trust Fund) 5,787,481 8,317,661 2,668,543 0 2,400,000 575 Tustin Housing Authority 292,495 361,844 416,804 1,762,038 1,252,787 577 Voluntary Housing Authority Incent 0 0 0 0 0 TOTAL 253,631,338 166,004,460 166,323,108 279,742,749 209,312,004 City Council Personnel 0 0 0 0 0 Operations 31,780 43,844 46,925 47,900 47,900 Capital 0 0 0 0 0 31,780 43,844 46,925 47,900 47,900 City Clerk Personnel 365,607 406,146 448,172 485,100 497,700 Operations 76,542 142,907 122,384 133,600 146,100 Capital 804 7,193 2,373 7,360 7,360 442,953 556,246 572,929 626,060 651,160 City Attorney Personnel 0 0 0 0 0 Operations 530,515 525,687 469,505 550,000 550,000 Capital 0 0 0 0 0 530,515 525,687 469,505 550,000 550,000 City Manager Personnel 734,527 523,887 568,153 600,000 642,900 Operations 82,941 99,155 101,446 75,600 109,500 Capital 0 0 0 0 0 817,467 623,042 669,599 675,600 752,400 Economic Development Division Personnel 421,119 848,068 886,721 897,600 980,000 Operations 128,528 136,651 344,148 455,195 501,695 Capital 6,641 0 0 0 0 556,287 984,720 1,230,869 1,352,795 1,481,695 Exp Summaries-MidYear 2019 5 212012019 City of Tustin FY 18-19 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 18119 18119 Operations 165,461 160,016 218,733 Revised 224,025 Capital Actual Actual Actual Budget Projected Finance 717,706 719,394 842,504 874,325 923,430 Personnel 940,027 899,217 1,033,714 1,114,300 1,182,900 Operations 199,908 365,555 297,071 348,200 348,200 Capital 482 0 0 2,500 2,500 Operations 1,140,417 1,264,772 1,330,785 1,465,000 1,533,600 Human Resources Personnel 552,245 559,377 623,771 650,200 699,405 Operations 165,461 160,016 218,733 224,125 224,025 Capital 0 0 0 0 0 196,600 717,706 719,394 842,504 874,325 923,430 Community Development Successor Agency 1 RDA Planning Personnel 0 Personnel 1,299,019 1,493,178 1,659,605 1,347,850 1,450,212 Operations 215,828 521,000 461,867 475,148 475,148 Capital 0 0 0 0 0 0 1,514,847 2,014,179 2,121,472 1,822,998 1,925,360 Building Exp Summaries-MidYear 2019 6 Personnel 564,525 671,975 559,508 950,700 940,600 Operations 880,210 815,841 1,048,817 761,000 1,101,000 Capital 0 0 0 0 0 1,444,735 1,487,816 1,608,324 1,711,700 2,041,600 Code Enforcement Personnel 87,113 116,724 239,840 101,000 106,100 Operations 28,437 15,972 19,242 95,600 95,600 Capital 0 0 0 0 0 115,550 132,696 259,082 196,600 201,700 Community Development Personnel 1,950,657 2,281,878 2,458,953 2,399,550 2,496,912 Operations 1,124,475 1,352,813 1,529,926 1,331,748 1,671,748 Capital 0 0 0 0 0 Comm. Development Total 3,075,132 3,634,690 3,988,879 3,731,298 4,168,660 Successor Agency 1 RDA Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 0 0 0 0 0 Successor Agency 1 RDA Total 0 0 0 0 0 Exp Summaries-MidYear 2019 6 212012019 City of Tustin FY 18-19 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 18119 18119 Revised Actual 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 388,375 476,347 609,124 409,150 441,230 577,582 597,258 636,304 786,137 788,035 0 0 0 0 0 965,957 1,073,605 1,245,428 1,195,287 1,229,265 844,757 808,008 889,351 1,167,200 1,242,120 75,880 128,322 39,327 166,903 62,903 14,675 0 0 0 0 935,312 936,330 928,678 1,334,103 1,305,023 682,981 699,697 634,486 577,900 586,600 113,879 117,314 111,766 109,300 110,800 1,910,000 3,325,000 2,197,665 4,377,090 4,377,090 2,706,860 4,142,012 2,943,916 5,064,290 5,074,490 1,405,978 1,432,400 1,595,001 1,657,200 1,750,300 2,239,964 2,400,912 2,648,813 2,402,374 2,681,489 0 0 0 0 0 3,645,942 3,833,311 4,243,814 4,059,574 4,431,789 141,346 146,374 166,606 158,000 167,200 293,859 276,118 324,754 398,437 398,402 0 0 0 0 0 435,205 422,492 491,360 556,437 565,602 467,246 468,752 486,119 562,300 593,300 477,992 433,974 435,820 545,267 541,767 0 0 0 0 0 945,238 902,726 921,939 1,107,567 1,135,067 221,106 258,583 379,663 313,000 312,600 1,174,570 1,223,405 1,283,821 1,623,050 1,623,050 0 0 0 0 0 1,395,676 1,481,988 1,663,484 1,936,050 1,935,650 0 0 0 0 0 459 360 0 0 0 0 0 0 0 0 459 360 0 0 0 Exp Summaries-MidYear 2019 7 212012019 City of Tustin FY 18-19 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 18119 18119 1,571,238 2,006,837 2,032,394 2,032,394 Revised 0 0 Actual Actual Actual Budget Projected 3,588,194 3,577,294 Public Works Personnel 4,151,789 4,290,160 4,760,348 4,844,750 5,093,350 Operations 4,954,185 5,177,663 5,480,606 6,031,468 6,206,446 Capital 1,924,675 3,325,000 2,197,665 4,377,090 4,377,090 Public Works Total 11,030,648 12,792,824 12,438,619 15,253,308 15,676,886 Police Administration Personnel Operations Capital North Area Division Personnel Operations Capital South Area Division Personnel Operations Capital Special Operations Division Personnel Operations Capital Professional Standards Division Personnel Operations Capital Field Support Services Personnel Operations Capital Operations Support Services Personnel Operations Capital 957,848 1,157,336 1,442,464 1,555,800 1,544,900 1,169,325 1,571,238 2,006,837 2,032,394 2,032,394 0 0 0 0 0 2,127,173 2,728,573 3,449,301 3,588,194 3,577,294 5,369,766 6,284,231 6,635,181 6,483,400 6,867,200 466,095 534,129 493,010 516,803 526,443 0 0 0 0 0 5,835,862 6,818,360 7,128,191 7,000,203 7,393,643 4,638,300 5,576,585 5,459,922 5,980,700 5,475,200 130,908 168,842 149,995 145,975 145,975 0 0 0 0 0 4,769,208 5,745,428 5,609,917 6,126,675 5,621,175 3,841,732 3,650,450 3,517,915 4,898,100 5,800,300 141,800 172,841 144,315 216,197 223,697 0 0 0 0 0 3,983,532 3,823,292 3,662,230 5,114,297 6,023,997 1,600,457 1,986,045 2,368,354 1,402,500 1,295,800 146,816 273,579 289,583 361,422 361,922 0 0 0 0 0 1,747,273 2,259,625 2,657,937 1,763,922 1,657,722 2,066,878 2,004,631 2,152,411 2,627,300 2,473,200 334,736 267,435 226,183 452,838 452,838 0 0 0 0 0 2,401,614 2,272,066 2,378,594 3,080,138 2,926,038 1,374,368 1,367,798 1,492,736 1,469,600 1,578,600 243,144 267,943 221,190 201,943 203,443 0 0 0 0 0 1,617,513 1,635,741 1,713,926 1,671,543 1,782,043 Exp Summaries-MidYear 2019 8 212012019 City of Tustin FY 18-19 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 18119 18119 Operations 6,985,045 7,181,784 7,580,663 Revised 8,026,800 Capital Actual Actual Actual Budget Projected Police 6,985,045 7,181,784 7,580,663 8,026,800 8,026,800 Personnel 19,849,349 22,027,076 23,068,983 24,417,400 25,035,200 Operations 2,632,826 3,256,009 3,531,112 3,927,571 3,946,711 Capital 0 0 0 0 0 Police Total 22,482,175 25,283,085 26,600,095 28,344,971 28,981,911 Fire Service Contract Personnel 0 0 0 0 0 Operations 6,985,045 7,181,784 7,580,663 8,026,800 8,026,800 Capital 0 0 0 0 0 Fire Service Contract Total 6,985,045 7,181,784 7,580,663 8,026,800 8,026,800 Parks & Recreation Administration Personnel 456,743 482,024 513,365 495,900 535,900 Operations 315,433 407,165 423,301 587,750 617,750 Capital 0 0 200 850 850 814,275 772,176 889,190 936,866 1,084,500 1,154,500 Sports Personnel 693,285 667,903 683,631 721,596 722,396 Operations 310,339 344,667 333,722 337,800 337,200 Capital 1,275 7,855 2,342 6,158 6,158 1,004,898 1,020,426 1,019,695 1,065,554 1,065,754 Classes/Cultural Services Personnel 170,569 194,529 313,363 355,175 362,975 Operations 348,503 407,700 397,386 430,100 430,100 Capital 11,886 6,619 14,434 29,000 29,000 530,958 608,848 725,183 814,275 822,075 Senior Citizens Personnel 345,897 368,177 419,572 441,800 464,400 Operations 96,505 103,668 112,530 109,000 109,000 Capital 0 0 0 0 0 442,402 471,845 532,103 550,800 573,400 Support Services Personnel 257,676 277,960 343,762 335,200 347,200 Operations 7,185 7,553 14,740 7,750 7,750 Capital 3,113 2,127 2,000 2,000 2,000 267,975 287,640 360,502 344,950 356,950 Exp Summaries-MidYear 2019 9 212012019 City of Tustin Parks & Rec Personnel Operations Capital Parks & Rec Total Non -Departmental Personnel Operations Capital General Fund Total Personnel Operations Capital 100 General Fund Total 2,218,387 FY 18-19 MidYear Budget - Expenditure Summary 2,618,109 2,711,851 2,807,151 Expenditure Summary 15116 16117 17118 18119 18119 17,203 17,953 19,353 Revised 39,408 3,342,600 Actual Actual Actual Budget Projected Tustin Youth Center Personnel 294,217 340,122 344,416 362,180 374,280 Operations 29,044 32,260 28,372 35,350 35,350 Capital 929 1,351 377 1,400 1,400 324,190 373,733 373,165 398,930 411,030 Parks & Rec Personnel Operations Capital Parks & Rec Total Non -Departmental Personnel Operations Capital General Fund Total Personnel Operations Capital 100 General Fund Total 2,218,387 2,330,716 2,618,109 2,711,851 2,807,151 1,107,009 1,303,013 1,310,051 1,507,750 1,537,150 17,203 17,953 19,353 39,408 39,408 3,342,600 3,651,682 3,947,514 4,259,009 4,383,709 1,424,939 423,143 440,177 434,800 434,800 6,296,999 5,399,730 7,615,295 2,088,710 2,088,125 110 374,391 0 0 0 7,722,047 6,197,263 8,055,472 2,523,510 2,522,925 32,608,645 34,589,669 36,907,100 38,555,551 39,870,318 24,316,213 25,144,826 28,647,866 24,748,667 25,404,400 1,949,915 3,724,538 2,219,392 4,426,358 4,426,358 58,874,774 63,459,032 67,774,357 67,730,576 69,701,076 Exp Summaries-MidYear 2019 10 212012019 City of Tustin FY 18-19 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 18119 18119 Revised Actual Actual Actual Budget Projected $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $0 Projected General Fund Expenditures C°41`' \°��a�a� Q�e��aIQ, °JQze°K\ C` .\�A ��J Oen Com°� 18-19 Orig. Budget 18-19 Rev. Budget Exp Summaries-MidYear 2019 11 212012019 City of Tustin FY 18-19 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 18119 18119 Revised Actual Actual Actual Budget Projected Obig Reimb Frm Successor Agncy 140,350 5,860 0 0 0 Personnel 0 0 0 0 0 Operations 1,339 1,528 1,324 600 600 Capital 0 0 0 0 0 186 Obig Reimb Frm Successor Agncy Total 1,339 1,528 1,324 600 600 0 0 0 0 0 Backbone Fee Fund Personnel 0 0 0 0 0 Operations 37,701 174,712 160,734 21,147 0 Capital 44,545 602,338 920,899 41,399,788 18,613,233 187 Backbone Fee Fund Total 82,246 777,050 1,081,633 41,420,935 18,613,233 Land Held for Resale Personnel Operations Capital 0 0 0 0 140,350 5,860 0 0 0 0 0 0 Land Held for Resale 140,350 5,860 0 0 0 Land Held for Resale 660,426 660,426 0 0 0 Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 0 0 0 0 0 0 0 0 0 0 Land Held for Resale Personnel 660,426 660,426 0 0 0 Operations 44,655,766 26,515,512 16,308,330 29,321,511 26,755,501 Capital 95,678 3,624,423 3,886,317 30,675,101 11,514,742 45,411,870 30,800,361 20,194,647 59,996,612 38,270,243 Land Held for Resale Personnel 660,426 660,426 0 0 0 Operations 44,796,116 26,521,372 16,308,330 29,321,511 26,755,501 Capital 95,678 3,624,423 3,886,317 30,675,101 11,514,742 189 Land Held for Resale Total 45,552,220 30,806,222 20,194,647 59,996,612 38,270,243 CIP, CIP Personnel 0 0 0 0 0 Operations 17,783 3,566 166,110 115,077 115,077 Capital 3,262,371 5,570,583 7,952,516 12,254,573 8,442,111 200 CIP Total 3,280,154 5,574,150 8,118,626 12,369,650 8,557,188 Exp Summaries-MidYear 2019 12 212012019 City of Tustin FY 18-19 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 18119 18119 0 0 0 0 Revised 133,562 259,115 Actual Actual Actual Budget Projected CDBG Admin 126,500 0 0 0 0 Personnel 152,622 162,859 127,544 244,000 254,200 Operations 296,054 198,033 184,069 286,345 286,345 Capital 0 0 0 0 0 448,676 360,892 311,613 530,345 540,545 CDBG Admin, Job Creation 1 Incentive Personnel 0 0 0 0 0 Operations 50,000 0 0 0 0 Capital 0 0 0 0 0 50,000 0 0 0 0 CDBG Capital Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 80,423 133,562 259,115 1,200,294 126,500 80,423 133,562 259,115 1,200,294 126,500 CDBG Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 159,639 0 0 0 0 4,278,739 159,639 0 0 0 0 CDBG Total Personnel 152,622 162,859 127,544 244,000 254,200 Operations 346,054 198,033 184,069 286,345 286,345 Capital 240,062 133,562 259,115 1,200,294 126,500 120 CDBG Total 738,738 494,454 570,729 1,730,639 667,045 Cable PEG Fees Personnel Operations Capital 129 Cable PEG Fees Total Gas Tax, Non -Dept Personnel Operations Capital Gas Tax, CIP Personnel Operations Capital 0 0 0 0 0 14,526 513,292 0 50,000 50,000 0 0 0 0 0 14,526 513,292 0 50,000 50,000 0 0 0 0 0 3,740 4,151 3,696 0 4,000 0 0 0 0 0 3,740 4,151 3,696 0 4,000 139,094 143,579 157,743 227,000 248,000 1,466,993 1,344,930 1,235,343 1,354,515 599,135 36,063 209,510 130,919 2,697,223 1,220,650 1,642,149 1,698,020 1,524,005 4,278,739 2,067,785 Exp Summaries-MidYear 2019 13 212012019 City of Tustin FY 18-19 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 18119 18119 Revised Actual Actual Actual Budget Projected Gas Tax Total 0 0 0 0 0 Personnel 139,094 143,579 157,743 227,000 248,000 Operations 1,470,733 1,349,081 1,239,038 1,354,515 603,135 Capital 36,063 209,510 130,919 2,697,223 1,220,650 130 Gas Tax Total 1,645,889 1,702,170 1,527,700 4,278,739 2,071,785 Park Dev Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 0 750 0 0 0 0 750 0 0 0 Park Dev Personnel 0 0 0 0 0 Operations 495,967 243,058 77,584 11,831 11,831 Capital 79,257 320,597 199,133 1,728,390 1,441,494 575,225 563,654 276,717 1,740,221 1,453,325 Park Dev Personnel 0 0 0 0 0 Operations 2,024 2,818 2,295 0 0 Capital 0 0 0 0 0 132 Park Dev Tustin Legacy Total 2,024 2,818 2,295 0 0 Park Dev, CIP Personnel 0 0 0 0 0 Operations 497,991 245,876 79,879 11,831 11,831 Capital 79,257 321,347 199,133 1,728,390 1,441,494 131 Park Dev Total 577,249 567,223 279,012 1,740,221 1,453,325 Legacy Park, CIP Personnel 0 0 0 0 0 Operations 3,499 4,039 2,462 0 0 Capital 202,035 504,572 3,629,490 3,900,621 1,268,738 205,533 508,611 3,631,953 3,900,621 1,268,738 Park Dev Tustin Legacy, CIP Personnel 0 0 0 0 0 Operations 3,499 4,039 2,462 0 0 Capital 202,035 504,572 3,629,490 3,900,621 1,268,738 132 Park Dev Tustin Legacy Total 205,533 508,611 3,631,953 3,900,621 1,268,738 Exp Summaries-MidYear 2019 14 212012019 City of Tustin FY 18-19 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 18119 18119 Revised Actual Actual Actual Budget Projected SCAQMD, Non -Departmental Personnel Operations Capital 133 SCAQMD Total Asset Forfeit, Non -Dept. Personnel Operations Capital 134 Asset Forfeit Total RNSP Assest Forfeiture Personnel Operations Capital 135 RNSP Assest Forfeiture Total Suppl Law Enforcement, CIP Personnel Operations Capital Suppl Law Enforcement, CIP Personnel Operations Capital 0 0 0 0 0 153 172 159 100,000 100,000 0 198,000 0 0 0 153 198,172 159 100,000 100,000 0 0 0 0 0 351,514 27 2,989 0 0 0 0 0 0 0 351,514 27 2,989 0 0 0 0 0 0 0 144,302 38 54,324 0 0 0 0 0 0 0 144,302 38 54,324 0 0 0 0 0 0 0 64 109 93 0 0 0 0 0 0 0 64 109 93 0 0 105,821 102,348 112,452 112,100 118,500 0 0 0 0 0 1,790 11,055 127,408 17,139 17,139 107,611 113,403 239,859 129,239 135,639 Suppl Law Enforcement, CIP Personnel 105,821 102,348 112,452 112,100 118,500 Operations 64 109 93 0 0 Capital 1,790 11,055 127,408 17,139 17,139 136 Suppl Law Total 107,675 113,512 239,953 129,239 135,639 Measure M - Non -Dept Personnel 0 0 0 0 0 Operations 481 526 22 0 0 Capital 0 0 0 0 0 481 526 22 0 0 Exp Summaries-MidYear 2019 15 212012019 City of Tustin Measure M2 - Non -Dept Personnel 0 FY 18-19 MidYear Budget - 0 0 0 Operations 95,427 Expenditure Summary 293,886 39,000 39,000 Expenditure Summary 15116 16117 17118 18119 18119 95,427 105,230 293,886 Revised 39,000 924,651 Actual Actual Actual Budget Projected Measure M - Capital 0 0 0 0 Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 0 637,403 74,325 0 0 1,029,881 0 637,403 74,325 0 0 Measure M Road Maint & Rehab Alloc Personnel 0 0 0 0 0 Operations 481 526 22 0 0 Capital 0 637,403 74,325 0 0 138 Measure M Total 481 637,929 74,347 0 0 Measure M2 - Non -Dept Personnel 0 0 0 0 0 Operations 95,427 105,230 293,886 39,000 39,000 Capital 0 0 0 0 0 95,427 105,230 293,886 39,000 39,000 Measure M2 - Capital Personnel 0 0 0 0 0 Operations 114,508 225,286 207,958 53,444 53,444 Capital 2,469,488 699,365 6,627,023 7,461,038 2,561,264 2,583,996 924,651 6,834,980 7,514,482 2,614,708 Measure M2 Personnel 0 0 0 0 0 Operations 209,935 330,516 501,843 92,444 92,444 Capital 2,469,488 699,365 6,627,023 7,461,038 2,561,264 139 Measure M2 Total 2,679,423 1,029,881 7,128,866 7,553,482 2,653,708 Road Maint & Rehab Alloc Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 0 0 0 920,000 300,000 140 Road Maint & Rehab Alloc - Total 0 0 0 920,000 300,000 Tustin LLD, Special District Personnel Operations Capital 141 Tustin LLD Total 0 0 0 0 0 1,484,075 1,056,423 1,096,963 1,120,000 1,120,000 0 0 0 0 0 1,484,075 1,056,423 1,096,963 1,120,000 1,120,000 Exp Summaries-MidYear 2019 16 212012019 City of Tustin FY 18-19 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 18119 18119 Operations 0 0 0 Revised 20,000 Capital Actual Actual Actual Budget Projected 171 Solid Waste Total 0 0 0 61,800 64,930 Tustin SL Personnel 0 0 0 0 0 Operations 618,387 587,224 589,174 605,000 571,000 Capital 172 0 1,328,456 0 0 Special Events - Street Fair Total 618,559 587,224 1,917,631 605,000 571,000 Tustin SL Personnel 0 0 0 0 0 Operations 963 1,415 1,463 0 1,500 Capital 0 0 0 0 0 Special Events - Tiller Days Total 963 1,415 1,463 0 1,500 Tustin SL Personnel 0 0 0 0 0 Operations 619,349 588,639 590,638 605,000 572,500 Capital 172 0 1,328,456 0 0 142 Tustin SL Total 619,521 588,639 1,919,094 605,000 572,500 Solid Waste Personnel 0 0 0 41,800 44,930 Operations 0 0 0 20,000 20,000 Capital 0 0 0 0 0 171 Solid Waste Total 0 0 0 61,800 64,930 Special Events - Street Fair Personnel 0 0 32,529 39,700 39,700 Operations 0 0 154,918 117,153 117,153 Capital 0 0 0 0 0 Special Events - Street Fair Total 0 0 187,447 156,853 156,853 Special Events - Tiller Days Personnel 0 0 37,904 53,500 53,500 Operations 0 0 128,548 131,000 133,000 Capital 0 0 0 0 0 Special Events - Tiller Days Total 0 0 166,452 184,500 186,500 Special Events - Other Events Personnel 0 0 0 0 0 Operations 0 0 36,769 55,500 55,500 Capital 0 0 0 0 0 Special Events - Other Events Total 0 0 36,769 55,500 55,500 Exp Summaries-MidYear 2019 17 212012019 City of Tustin FY 18-19 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 18119 18119 Personnel 0 0 0 Revised 0 Operations Actual Actual Actual Budget Projected Capital 120 538 3,484 5,000 Special Events 181 Workers Comp Total 1,559,194 1,012,490 1,174,605 929,000 Personnel 0 0 70,432 93,200 93,200 Operations 0 0 320,235 303,653 305,653 Capital 0 0 0 0 0 180 Special Events - Total 0 0 390,668 396,853 398,853 Workers Comp, Self Insurance Personnel 0 0 0 0 0 Operations 1,559,074 1,011,952 1,171,121 924,000 969,735 Capital 120 538 3,484 5,000 5,000 181 Workers Comp Total 1,559,194 1,012,490 1,174,605 929,000 974,735 Liability, Self Insurance Personnel 0 0 0 0 0 Operations 320 34 171 0 100 Capital 0 0 0 0 0 320 34 171 0 100 Liability, Self Insurance Personnel 0 0 0 0 0 Operations 821,057 760,209 2,254,976 1,087,788 1,087,687 Capital 0 0 0 0 0 821,057 760,209 2,254,976 1,087,788 1,087,687 Liability, Self Insurance Personnel 0 0 0 0 0 Operations 821,377 760,243 2,255,147 1,087,788 1,087,787 Capital 0 0 0 0 0 182 Liability Total 821,377 760,243 2,255,147 1,087,788 1,087,787 Unemployment, Self Insurance Personnel 0 0 0 0 0 Operations 37 34 23 0 0 Capital 0 0 0 0 0 37 34 23 0 0 Unemployment, Self Insurance Personnel 0 0 0 0 0 Operations 17,876 10,619 3,700 18,000 15,600 Capital 0 0 0 0 0 17,876 10,619 3,700 18,000 15,600 Exp Summaries-MidYear 2019 18 212012019 City of Tustin FY 18-19 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 18119 18119 Revised Actual Actual Actual Budget Projected Unemployment, Self Insurance 372,001 387,793 639,600 670,800 962,878 Personnel 0 0 0 0 0 Operations 17,913 10,653 3,723 18,000 15,600 Capital 0 0 0 0 0 183 Unemployment 17,913 10,653 3,723 18,000 15,600 Equipment Replacement 372,001 387,793 639,600 670,800 962,878 Personnel 0 0 0 0 0 Operations 3,017 2,081 1,542 944,550 0 Capital 1,563,567 2,454,048 2,408,943 238,476 714,476 184 Equip. Replacement Total 1,566,584 2,456,129 2,410,484 1,183,026 714,476 Information Technology Personnel Operations Capital Information Technology Personnel Operations Capital 355,547 372,001 387,793 639,600 670,800 962,878 935,505 1,040,778 1,687,592 1,686,424 244,860 280,769 416,936 1,461,917 1,461,917 1,563,285 1,588,274 1,845,507 3,789,108 3,819,141 0 0 0 0 0 111 165 288 0 350 0 0 0 0 0 111 165 288 0 350 Information Technology 681,460 704,742 914,550 958,420 6,014,330 Personnel 355,547 372,001 387,793 639,600 670,800 Operations 962,989 935,670 1,041,066 1,687,592 1,686,774 Capital 244,860 280,769 416,936 1,461,917 1,461,917 185 Info. Technology Total 1,563,396 1,588,440 1,845,795 3,789,108 3,819,491 Hanger Fund Personnel Operations Capital 191 Hanger Fund Total Water, Service Billing Personnel Operations Capital 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 615,060 681,460 704,742 914,550 958,420 6,014,330 2,173,595 1,554,007 1,843,000 1,850,300 806 12,904 2,318 50,000 50,000 6,630,196 2,867,959 2,261,066 2,807,550 2,858,720 Exp Summaries-MidYear 2019 19 212012019 City of Tustin FY 18-19 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 18119 18119 146,782 180,024 157,805 165,805 Revised 0 152,126 Actual Actual Actual Budget Projected Water, Administration 1,393,163 1,738,467 1,705,687 1,683,444 1,358,702 Personnel 677,550 706,298 782,763 941,200 981,600 Operations 4,379,786 4,227,063 3,666,851 3,938,807 3,921,005 Capital 0 0 0 0 0 5,057,336 4,933,362 4,449,614 4,880,007 4,902,605 Water Distribution Personnel 1,009,405 1,077,076 1,144,995 1,190,385 1,227,358 Operations 139,680 146,782 180,024 157,805 165,805 Capital 0 0 152,126 0 0 1,149,085 1,223,858 1,477,144 1,348,190 1,393,163 Main Street Facilities Personnel 172,333 185,970 137,221 182,700 187,200 Operations 639,620 562,504 361,512 628,491 79,395 Capital 0 0 0 0 0 811,953 748,473 498,733 811,191 266,595 17th Street Desalter Personnel 327,217 337,060 360,981 224,300 235,300 Operations 1,027,106 1,401,407 1,344,706 1,459,144 1,123,402 Capital 0 0 0 0 0 1,354,323 1,738,467 1,705,687 1,683,444 1,358,702 Imported Water Personnel 63,388 73,077 71,123 91,300 96,100 Operations 2,215,701 1,480,487 1,727,653 1,742,000 1,987,200 Capital 0 0 0 0 0 300 Water Utility Fund Total 2,279,089 1,553,564 1,798,776 1,833,300 2,083,300 Water Production Personnel 102,360 113,404 239,076 231,600 229,600 Operations 2,435,157 3,285,642 4,153,387 4,202,610 4,230,110 Capital 0 0 0 0 0 2,537,517 3,399,047 4,392,463 4,434,210 4,459,710 Water Utility Fund Total Personnel 2,967,312 3,174,345 3,440,900 3,776,035 3,915,578 Operations 16,851,381 13,277,480 12,988,140 13,971,857 13,357,217 Capital 806 12,904 154,443 50,000 50,000 300 Water Utility Fund Total 19,819,498 16,464,730 16,583,484 17,797,892 17,322,795 Exp Summaries-MidYear 2019 20 212012019 City of Tustin FY 18-19 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 18119 18119 Revised Actual Actual Actual Budget Projected Water Capital Fund Personnel Operations Capital Water Capital Fund Personnel Operations Capital Water Capital Fund Personnel Operations Capital 0 0 0 0 0 0 0 0 0 0 0 0 0 9,289,511 3,104,059 0 0 0 9,289,511 3,104,059 0 0 0 0 5,397 7,063 6,395 0 0 0 0 0 5,397 7,063 6,395 0 0 0 0 0 0 0 336,200 665,403 1,246,172 524,526 630,880 (51,412) 580 75,542 0 0 284,788 665,983 1,321,714 524,526 630,880 Water Capital Fund 0 0 0 0 0 Personnel 0 0 0 0 0 Operations 341,598 672,466 1,252,567 524,526 630,880 Capital (51,412) 580 75,542 9,289,511 3,104,059 301 Water Capital Fund Total 290,185 673,046 1,328,109 9,814,037 3,734,939 2011 Water Revenue Bond Fund Personnel 0 0 0 0 0 Operations 274,076 2,274,463 4,306,089 0 0 Capital Outlay 80,081 0 0 0 0 354,157 2,274,463 4,306,089 0 0 2011 Water Revenue Bond Fund Personnel 0 0 0 0 0 Operations 2,803 452 190 0 0 Capital Outlay 0 0 0 0 0 2,803 452 190 0 0 2011 Water Revenue Bond Fund Personnel 0 0 0 0 0 Operations 276,879 2,274,915 4,306,278 0 0 Capital Outlay 80,081 0 0 0 0 305 2011 Water Bond Fund Total 356,960 2,274,915 4,306,278 0 0 Exp Summaries-MidYear 2019 21 212012019 City of Tustin FY 18-19 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 18119 18119 Personnel 0 0 0 Revised 0 Operations Actual Actual Actual Budget Projected Capital 0 0 0 0 0 2013 Water Revenue Bond Fund 0 0 0 0 0 Personnel 0 0 0 0 0 Operations 9,689 10,629 8,951 0 0 Capital Outlay 0 0 0 10,411,033 4,768,039 306 2013 Water Bond Fund Total 9,689 10,629 8,951 10,411,033 4,768,039 Assess. District 95-1 Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 0 0 0 0 0 430 Assess. District 95-1 Total 0 0 0 0 0 Assess. District 95-1, Non Dept Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 0 0 0 0 0 430 Assess. District 95-1 Total 0 0 0 0 0 Assess. District 95-1 Construction Personnel 0 0 0 0 0 Operations 745,200 550,000 539,264 491,000 491,000 Capital 0 0 0 0 0 431 District 95-1 Const. Total 745,200 550,000 539,264 491,000 491,000 Assess. District 95-1 Debt Svs Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 0 0 0 0 0 432 District 95-1 Debt Svs Total 0 0 0 0 0 CFD 04-1 Personnel 0 0 0 0 0 Operations 1,324,720 1,306,936 717,384 1,345,319 1,415,319 Capital 0 0 0 0 0 433 CFD 04-1 Total 1,324,720 1,306,936 717,384 1,345,319 1,415,319 CFD 06-1 Construction Personnel 0 0 0 0 0 Operations 80,401 33,621 87,416 6,540 6,540 Capital 1,320,343 (1,727) 0 246,306 246,306 1,400,744 31,894 87,416 252,846 252,846 Exp Summaries-MidYear 2019 22 212012019 City of Tustin FY 18-19 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 18119 18119 Revised Actual Actual Actual Budget Projected CFD 06-1 Construction Personnel 0 0 0 0 0 Operations 1,560,411 0 0 0 0 Capital 0 0 0 0 0 1,560,411 0 0 0 0 CFD 06-1 Construction 0 0 0 0 0 Personnel 0 0 0 0 0 Operations 1,640,812 33,621 87,416 6,540 6,540 Capital 1,320,343 (1,727) 0 246,306 246,306 434 CFD 06-1 Construction Total 2,961,156 31,894 87,416 252,846 252,846 CFD 06-1 Debt Svs Personnel 0 0 0 0 0 Operations 4,449,078 36,112 0 0 0 Capital 0 0 0 0 0 4,449,078 36,112 0 0 0 CFD 06-1 Debt Svs Personnel 0 0 0 0 0 Operations 62,977,127 6,298,021 3,251,778 5,340,913 3,520,000 Capital 0 0 0 0 0 62,977,127 6,298,021 3,251,778 5,340,913 3,520,000 CFD 06-1 Debt Svs Personnel 0 0 0 0 0 Operations 67,426,205 6,334,134 3,251,778 5,340,913 3,520,000 Capital 0 0 0 0 0 435 CFD 06-1 Debt Svs Total 67,426,205 6,334,134 3,251,778 5,340,913 3,520,000 CFD 07-1 Debt Svs Personnel 0 0 0 0 0 Operations 17,055,901 1,365,485 929,131 1,122,725 1,267,725 Capital 0 0 0 0 0 436 CFD 07-1 Debt Svs Total 17,055,901 1,365,485 929,131 1,122,725 1,267,725 CFD 07-1 Construction Personnel 0 0 0 0 0 Operations 0 208,439 120,163 27,713 27,713 Capital 0 0 638,372 521,303 521,303 437 CFD 07-1 Construction Total 0 208,439 758,534 549,016 549,016 Exp Summaries-MidYear 2019 23 212012019 City of Tustin FY 18-19 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 18119 18119 Revised Actual Actual Actual Budget Projected CFD 06-1 Annex Construction Personnel 0 0 0 0 0 Operations 158,833 0 0 0 0 Capital 3,048 0 0 0 0 438 CFD 06-1 Annex Const. Total 161,881 0 0 0 0 CFD 13-01 Personnel Operations Capital CI!111 11911191St 0 0 0 0 0 218,103 221,457 287,204 0 0 0 0 0 0 0 218,103 221,457 287,204 0 0 CFD 14-01 Debt Service Personnel 0 0 0 0 0 Operations 836,392 1,615,132 1,475,994 1,443,175 1,443,175 Capital 0 0 0 0 0 441 CFD 14-1 836,392 1,615,132 1,475,994 1,443,175 1,443,175 Special Tax B Personnel Operations Capital 442 Special Tax B 0 0 0 0 0 3,427,578 3,477,116 3,573,713 3,630,000 3,630,000 0 0 0 0 0 3,427,578 3,477,116 3,573,713 3,630,000 3,630,000 CFD 14-01 Construction Personnel 0 0 0 0 0 Operations 132,533 205,637 20,100 2,150 2,150 Capital 198 3,791,461 3,633,055 3,130,347 3,088,991 443 CFD 14-1 Construction 132,730 3,997,097 3,653,154 3,132,497 3,091,141 MCAS 2010 TABs Personnel 111,531 120,644 128,279 120,600 127,200 Operations 581,435 430,580 56,637 101,690 0 Capital 10,175,955 4,386,407 3,775,349 11,316,083 11,435,070 561 MCAS 2010 TABs Total 10,868,920 4,937,631 3,960,265 11,538,373 11,562,270 Tustin Housing Authority Personnel Operations Capital 575 Tustin Housing Authority Total 220,136 237,139 287,498 300,300 317,300 72,359 124,705 129,306 1,461,738 935,487 0 0 0 0 0 292,495 361,844 416,804 1,762,038 1,252,787 Exp Summaries-MidYear 2019 24 212012019 City of Tustin FY 18-19 MidYear Budget - Expenditure Summary Expenditure Summary 15116 16117 17118 18119 18119 Revised Actual Actual Actual Budget Projected Voluntary Housing Authority Incent Personnel 0 0 0 0 0 Operations 0 0 0 0 0 Capital 0 0 0 0 0 577 Tustin Housing Authority Total 0 0 0 0 0 Successor Agency (Jul - Dec) Revenue Property Tax (Tax Increment) Revenue Total Expenditure 0 0 0 0 0 Personnel 0 0 0 0 0 Operations 5,787,481 8,317,661 2,668,543 0 2,400,000 Debt Service 0 0 0 0 0 Expenditure Total 5,787,481 8,317,661 2,668,543 0 0 Personnel 37,321,134 39,563,011 41,619,740 44,110,186 45,660,026 Operations 194,563,296 99,279,768 86,242,247 92,282,065 88,324,588 Capital 21,718,940 27,161,675 38,461,117 143,350,498 75,327,390 253,603,370 166,004,454 166,323,104 279,742,749 209,312,004 Exp Summaries-MidYear 2019 25 212012019 City of Tustin FY 18/19 CIP Capital Improvement Program by Project - Mid Year Projection JL # Description Fund 17/18 Final Budget 17/18 Audited Expenditures 17/18 Audited Carryover 18/19 New/Addl Request 18/19 Adopted Budget 18/19 Carryover Adjustment 18/19 Supplemental Adjustments 18/19 Mid -Year Adjustments 18/19 Current Budget 18/19 YTD 12/21/18 18/19 Year -End Projection Annual Major Building Maintanence 10032 Asset Forfeiture Fund 134 0 0 0 0 0 0 0 0 0 0 10032 City CIP General Fund 200 399,908 511,002 -111,094 1,073,092 840,000 121,998 0 260,000 1,221,998 127,003 550,000 10032 Water Capital Fund 301 0 0 0 0 0 0 0 0 0 0 399,908 511,002 -111,094 1,073,092 840,000 121,998 0 260,000 1,221,998 127,003 550,000 City Corporate Yard Facilities Master Plan 10067 City CIPFund- GeneralFund 200 973,666 223,906 749,760 0 648,666 101,094 0 0 749,760 162,022 350,000 10067 Water Capital Fund 301 6,804,050 5,288 6,798,762 0 6,804,050 -5,288 0 0 6,798,762 216,681 3,000,000 10067 MCAS Land 189 7,500,000 0 7,500,000 0 7,500,000 0 0 0 7,500,000 219,104 3,000,000 15,277,716 229,195 15,048,521 0 14,952,716 95,805 0 0 15,048,521 597,807 6,350,000 Civic Center Alternate Power Source Improvements 10069 Equipment Replacement Fund 184 944,550 0 944,550 0 944,550 0 0 0 944,550 0 944,550 0 944,550 0 944,550 0 0 0 944,550 0 0 Senior Center Alternate Power Source Improvements 10073 Equipment Replacement Fund 184 0 0 0 0 0 0 0 0 0 0 10073 CDBGy16 120 187,320 0 187,320 0 187,320 0 0 187,320 126,500 10073 CDBGy17 120 356,527 0 356,527 158,847 197,680 0 0 356,527 0 543,847 0 543,847 0 158,847 385,000 0 0 543,847 0 126,500 Median Landscape Rehabilitation 10074 Gas Tax 130 1,150,000 31,056 1,118,945 0 1,150,000 -31,056 0 0 1,118,945 57,962 1,100,000 10074 Measure M2 Fairshare Fund 139 1,126,221 593,195 533,026 0 326,221 206,805 0 198,800 731,826 731,826 731,826 10074 Measure M2 Competitive 139 183,800 0 183,800 0 0 183,800 0 -198,800 -15,000 0 0 10074 MCAS Land Proceeds Fund 189 698,734 16,526 682,208 0 698,734 -16,526 0 0 682,208 301,907 682,208 3,158,755 640,776 2,517,979 0 2,174,955 343,024 0 0 2,517,979 1,091,696 2,514,034 City Council Chamber Renovations 10075 General Fund - CIP 200 0 21,288 -21,288 0 0 0 0 0 0 0 10075 Cable PEG Fees Fund 129 0 0 0 0 0 0 0 0 0 0 10075 Blank Fund UNI 0 0 0 0 0 0 0 0 0 0 0 21,288 -21,288 0 0 0 0 0 0 0 0 South Hanger Rehabilitation 10076 MCAS Land Sale Proceeds 189 5,000,000 70,156 4,929,844 0 4,000,000 929,844 0 0 4,929,844 111,813 1,000,000 10076 Blank Fund UNI 0 104,146 -104,146 0 0 -104,146 0 0 -104,146 0 5,000,000 174,302 4,825,698 0 4,000,000 825,698 0 0 4,825,698 111,813 1,000,000 Clifton C Miller Community Center Auditorium Renovation 10078 Park Development 131 191,850 12,039 179,811 140,000 316,850 2,961 0 0 319,811 6,300 319,811 10078 Blank Fund UNI 0 3,150 -3,150 0 0 -3,150 0 0 -3,150 0 191,850 15,189 176,661 140,000 316,850 -189 0 0 316,661 6,300 319,811 26 City of Tustin FY 18/19 CIP Capital Improvement Program by Project - Mid Year Projection JL # Description Fund 17/18 Final Budget 17/18 Audited Expenditures 17/18 Audited Carryover 18/19 New/Addl Request 18/19 Adopted Budget 18/19 Carryover Adjustment 18/19 Supplemental Adjustments 18/19 Mid -Year Adjustments 18/19 Current Budget 18/19 YTD 12/21/18 18/19 Year -End Projection Street Light LED Conversion Proiect 10079 General Fund 100 48,665 0 48,665 0 0 48,665 0 -48,665 0 0 10079 GF-CIP 200 1,700,000 494,769 1,205,231 -300,000 900,000 5,231 0 -400,000 505,231 422,342 505,231 10079 Tustin SL 142 1,300,000 0 1,300,000 0 1,300,000 0 -1,300,000 0 0 3,048,665 494,769 2,553,896 -300,000 900,000 1,353,896 0 -1,748,665 505,231 422,342 505,231 Tustin Library Restoration 10080 GF-CIP 200 1,300,000 1,160,263 139,737 0 300,000 -160,263 0 0 139,737 34,506 38,306 1,300,000 1,160,263 139,737 0 300,000 -160,263 0 0 139,737 34,506 38,306 Temporary Homeless Shelter 10082 General Fund 100 0 0 0 0 0 0 1,470,000 -1,470,000 0 10082 Tustin Housing Authority 575 0 0 0 0 0 0 250,000 0 250,000 250,000 10082 General Fund -CIP 200 0 0 0 0 0 0 0 1,200,000 1,200,000 185,119 1,200,000 0 0 0 0 0 0 1,720,000 -270,000 1,450,000 185,119 1,450,000 Tustin Legacy Annex Renovations 10083 General Fund 100 0 0 0 0 0 114,650 0 114,650 50,000 10083 Legacy Park Development Fund 200 0 0 0 0 0 0 114,650 0 114,650 0 0 0 0 0 0 0 229,300 0 229,300 0 50,000 Veterans Sports Park at Tustin Legacy 20043 General Fund 100 0 0 0 -2 -2 0 454,000 0 453,998 0 453,998 20043 General Fund -CIP 200 0 0 0 -1 -1 0 1,833,000 0 1,832,999 0 1,832,999 20043 Blank Fund UNI 0 0 0 0 0 0 0 0 0 0 0 20043 Legacy Park De velopment Fund 132 4,874,983 3,606,245 1,268,738 0 1,674,983 -406,245 0 0 1,268,738 25,433 1,268,738 20043 WAS Backbone Fees 187 9,250,000 0 9,250,000 0 9,250,000 0 0 0 9,250,000 0 0 20043 Lennar CFD 06-1 Fund 434 246,306 0 246,306 0 246,306 0 0 0 246,306 0 246,306 20043 RDA -MCAS Tax Allocation Bonds Fund 561 6,784,711 1,798 6,782,913 0 6,784,711 -1,798 1,500,000 0 8,282,913 0 8,282,913 21,156,000 3,608,043 17,547,957 -3 17,955,997 -408,043 3,787,000 0 21,334,954 25,433 12,084,954 Citrus Ranch Park Picnic Shelter 20046 Park Development Fund 131 140,000 26,317 113,683 58,000 183,000 -11,317 0 0 171,683 171,683 20046 Blank Fund UNI 0 -26,317 26,317 0 0 26,317 0 0 26,317 140,000 0 140,000 58,000 183,000 15,000 0 0 198,000 0 171,683 Annual Maior Park Maintenance 20054 CDBGyl6 120 170,000 0 170,000 -37,900 0 132,100 0 0 132,100 20054 Park Development Fund 131 767,975 199,133 568,842 528,025 925,000 171,867 0 0 1,096,867 73,589 950,000 937,975 199,133 738,842 490,125 925,000 303,967 0 0 1,228,967 73,589 950,000 Tustin Sports Park Multi -Purpose Fields & Diamonds #1 & #3 20062 Park Development 131 0 0 0 0 0 0 0 0 0 20062 Unfunded UNF 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 27 City of Tustin FY 18/19 CIP Capital Improvement Program by Project - Mid Year Projection JL # Description Fund 17/18 Final Budget 17/18 Audited Expenditures 17/18 Audited Carryover 18/19 New/Addl Request 18/19 Adopted Budget 18/19 Carryover Adjustment 18/19 Supplemental Adjustments 18/19 Mid -Year Adjustments 18/19 Current Budget 18/19 YTD 12/21/18 18/19 Year -End Projection Frontier Park Playground Renovation 20072 CDBG Fund Year 2013 120 0 0 0 0 0 0 0 0 0 20072 PD- Grant 131 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Centennial Park Entry & Laurel Glen Park Par Course 20075 Park Development Fund 131 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Frontier Park Water Play Recirculation System 20076 Park Development Fund 131 0 0 0 0 0 0 0 0 0 20076 Park Development Fund -Housing Related Parks Grant Program 131 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Tustin Legacy Linear Park Between Barranca Parkway and Armstong Avenue 20077 MCAS Backbone Fee Fund 187 4,414,016 76 4,413,940 1,500,000 4,900,000 1,013,940 400,000 0 6,313,940 35 4,000,000 20077 Community Facilities District -14-1 443 474,213 596,594 -122,381 0 0 -122,381 0 0 -122,381 18,300 18,300 4,888,229 596,671 4,291,558 1,500,000 4,900,000 891,558 400,000 0 6,191,558 18,335 4,018,300 Heritage Park Playground Renovation 20078 Blank Fund UNI 0 0 0 0 0 0 0 0 0 20078 Park Development Fund 131 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Columbus Tustin Park Sports Field Reno & Picnic Shelter Replacement 20080 Park Development 131 300,000 0 300,000 0 300,000 0 0 0 300,000 0 300,000 0 300,000 0 300,000 0 0 0 300,000 0 0 Citrus Ranch Park Picnic Shelter 20081 Blank Fund UNI 0 26,317 -26,317 0 0 0 0 0 0 0 0 26,317 -26,317 0 0 0 0 0 0 0 0 Hangar Park 20082 MCAS Land Proceeds Fund 189 0 0 0 0 0 0 0 75,000 75,000 75,000 0 0 0 0 0 0 0 75,000 75,000 0 75,000 BBS Install ( Existing Traffic Signal 40079 139 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Traffic Signal Equipment Upgrades & Replacement 40080 Gas Tax Fund 130 0 0 0 0 0 0 0 0 0 40080 Measure M 138 0 0 0 0 0 0 0 0 0 40080 Measure M2 Fairshare Fund 139 159,512 108,472 51,040 100,488 160,000 -8,472 0 0 151,528 53,679 151,528 159,512 108,472 51,040 100,488 160,000 -8,472 0 0 151,528 53,679 151,528 28 City of Tustin FY 18/19 CIP Capital Improvement Program by Project - Mid Year Projection JL # Description Fund 17/18 Final Budget 17/18 Audited Expenditures 17/18 Audited Carryover 18/19 New/Addl Request 18/19 Adopted Budget 18/19 Carryover Adjustment 18/19 Supplemental Adjustments 18/19 Mid -Year Adjustments 18/19 Current Budget 18/19 YTD 12/21/18 18/19 Year -End Projection Jamboree Road, Warner Ave & Tustin Ave Signal Synchronization 40081 Measure M2 Fairshare Fund 139 24,298 0 24,298 0 10,000 14,298 0 0 24,298 0 24,298 0 24,298 0 10,000 14,298 0 0 24,298 0 0 First St/Bolsa Ave Signal Synchronization 40082 Measure M2 Fairshare Fund 139 13,080 0 13,080 0 1,000 12,080 0 0 13,080 0 13,080 0 13,080 0 1,000 12,080 0 0 13,080 0 0 Newport Ave Signal Syncronization 40085 Measure M2 Fairshare Fund 139 57,248 0 57,248 0 32,248 25,000 0 0 57,248 0 57,248 0 57,248 0 32,248 25,000 0 0 57,248 0 0 Seventeenth Street Signal Synchronization Proiect 40086 Measure M2 Fairshare Fund 139 62,877 9,570 53,307 0 32,877 20,430 0 0 53,307 308 500 62,877 9,570 53,307 0 32,877 20,430 0 0 53,307 308 500 Main Street lmprovements 40087 General Fund 100 0 696 -696 0 0 -696 0 0 -696 0 40087 CDBGY16 120 139,420 0 139,420 0 139,420 0 0 -139,420 0 0 40087 CDBGY17 120 356,527 0 356,527 0 356,527 0 0 -356,527 0 0 40087 CDBGY18 120 354,000 0 354,000 0 354,000 0 0 0 354,000 0 40087 CDBGY19 120 0 0 0 100,000 100,000 0 0 0 100,000 0 40087 Measure M2 Competitive 139 2,297,900 0 2,297,900 0 2,297,900 0 0 0 2,297,900 0 40087 Measure M2 Fairshare Fund 139 830,153 106,654 723,499 0 830,153 -106,654 0 495,947 1,219,446 8,608 50,000 40087 SCAQMD AB2766 133 0 0 0 0 0 0 0 0 0 0 3,978,000 107,350 3,870,650 100,000 4,078,000 -107,350 0 0 3,970,650 8,608 50,000 Edinger Ave/Irvine Center Dr Traffic Signal Synchronization Project 40088 Measure M2 Fairshare Fund 139 143,070 8,640 134,430 0 123,070 11,360 0 0 134,430 40,000 143,070 8,640 134,430 0 123,070 11,360 0 0 134,430 0 40,000 Tustin Ranch Road/Von Karman Ave Traffic Signal Synchronization Project 40089 Measure M2 Fairshare Fund 139 301,449 36,256 265,193 0 261,449 3,744 0 0 265,193 1,400 40,000 301,449 36,256 265,193 0 261,449 3,744 0 0 265,193 1,400 40,000 Landsdowne Road and Valencia Ave Traffic Signal Proiect 40090 Measure M2 Fairshare Fund 139 375,000 10,000 365,000 -310,000 0 55,000 0 -55,000 0 20 20 40090 SB1 140 0 0 0 310,000 310,000 0 0 0 310,000 100,000 40090 Dev 200 125,000 -75,000 200,000 0 100,000 100,000 0 -125,000 75,000 0 500,000 -65,000 565,000 0 410,000 155,000 0 -180,000 385,000 20 100,020 Parkcenter Lane and Bryan Avenue Traffic Signal Project 40091 Measure M2 Fairshare Fund 139 498,870 8,045 490,825 -410,000 0 80,825 0 -80,825 0 20 20 40091 SB1 140 0 0 0 410,000 410,000 0 0 0 410,000 100,000 498,870 8,045 490,825 0 410,000 80,825 0 -80,825 410,000 20 100,020 29 City of Tustin FY 18/19 CIP Capital Improvement Program by Project - Mid Year Projection Peters Canyon Wash Water Capture and Reuse Pipeline 50039 RDA -MCAS Tax Allocation Bonds Fund 561 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Peters Canyon Channel Improvements 17/18 17/18 17/18 18/19 18/19 18/19 18/19 18/19 18/19 18/19 18/19 50040 MCAS Backbone Fee Fund 187 Final Audited Audited New/Addl Adopted Carryover Supplemental Mid -Year Current YTD Year -End JL # Description Fund Budget Expenditures Carryover Request Budget Adjustment Adjustments Adjustments Budget 12/21/18 Projection Solar Speed Radar Feedback Signs 438 0 0 0 0 0 0 0 0 0 0 TBA Measure M2 Fairshare Fund 139 0 0 0 50,000 50,000 0 0 0 50,000 369,608 50,000 50040 RDA -MCAS Tax Allocation Bonds Fund 561 0 0 0 50,000 50,000 0 0 0 50,000 0 50,000 Citywide Installation of Catch Basin BMPs 21,092,377 1,542,922 19,549,455 -5,500,000 12,000,000 2,049,455 0 500,000 14,549,455 3,390,914 13,369,606 50036 Measure M2 Competitive 139 198,635 207,588 -8,953 208,953 200,000 0 0 0 200,000 200,000 50036 Measure M2 Fairshare Fund 139 42,400 0 42,400 40,000 82,400 0 0 0 82,400 82,400 50041 Measure M2 Fairshare Fund 139 241,035 207,588 33,447 248,953 282,400 0 0 0 282,400 0 282,400 Detention Basin Landscaping and Water Quality Installation at Red Hill and Barranca 0 0 0 0 0 0 0 0 0 0 0 50038 Measure M2 Fairshare Fund - Competitive 139 0 218,486 -218,486 0 0 -218,486 0 0 -218,486 0 50038 MCAS Backbone Fee Fund 187 0 254,239 -254,239 0 0 -254,239 0 0 -254,239 0 50038 Lennar CFD 06-1 Fund 434 0 0 0 0 0 0 0 0 0 64,879 0 50038 CFD 14-1 Fund 443 0 0 0 0 0 0 0 0 0 64,879 0 Tustin Avenue and 17th Street Water Main Replacements 0 472,724 -472,724 0 0 -472,724 0 0 -472,724 0 0 Peters Canyon Wash Water Capture and Reuse Pipeline 50039 RDA -MCAS Tax Allocation Bonds Fund 561 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Peters Canyon Channel Improvements 50040 MCAS Backbone Fee Fund 187 19,400,000 276,012 19,123,988 -5,500,000 12,000,000 1,623,988 0 500,000 14,123,988 3,054,157 13,000,000 50040 Lennar CFD 06-1 Fund 434 0 0 0 0 0 0 0 0 0 0 50040 Lennar CFD 06-1 Annexation Fund 438 0 0 0 0 0 0 0 0 0 0 50040 CFD 14-1 Fund 443 1,600,000 1,230,393 369,608 0 0 369,608 0 0 369,608 369,608 369,606 50040 RDA -MCAS Tax Allocation Bonds Fund 561 92,377 36,517 55,860 0 0 55,860 0 0 55,860 -32,851 0 21,092,377 1,542,922 19,549,455 -5,500,000 12,000,000 2,049,455 0 500,000 14,549,455 3,390,914 13,369,606 Biofiltration Retrofit - Edinger / Red Hill/ Valencia /Kensington Park Quadrant 50041 Measure M2 Fairshare Fund - Competitive 139 0 0 0 0 0 0 0 0 0 50041 Measure M2 Fairshare Fund 139 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Simon Reservoir Analysis and Reconstruction 60114 Water Capital Fund 301 0 0 0 2,460,000 2,460,000 0 0 0 2,460,000 60114 2013 Water Bond Fund 306 8,671,407 452,909 8,218,498 1,140,000 9,461,407 -102,909 0 0 9,358,498 64,879 4,768,039 8,671,407 452,909 8,218,498 3,600,000 11,921,407 -102,909 0 0 11,818,498 64,879 4,768,039 Tustin Avenue and 17th Street Water Main Replacements 60146 2011 Water Bond Fund 305 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 30 City of Tustin FY 18/19 CIP Capital Improvement Program by Project - Mid Year Projection JL # Description Fund 17/18 Final Budget 17/18 Audited Expenditures 17/18 Audited Carryover 18/19 New/Addl Request 18/19 Adopted Budget 18/19 Carryover Adjustment 18/19 Supplemental Adjustments 18/19 Mid -Year Adjustments 18/19 Current Budget 18/19 YTD 12/21/18 18/19 Year -End Projection Drill and Install Water Well and Wellhead at 1822 N. Tustin Avenue 100,885 0 100,885 -100,885 0 0 0 0 0 0 0 0 60150 Blank Fund 0 0 0 0 0 0 0 0 0 0 0 60150 Water Enterprise Fund 300 0 1,014 -1,014 0 0 -1,014 0 0 -1,014 969,158 0 60150 2011 Water Bond Fund 305 0 0 0 0 0 0 0 0 0 27,973 0 60150 2013 Water Bond Fund 306 0 0 0 0 0 0 0 0 0 0 0 1,014 -1,014 0 0 -1,014 0 0 -1,014 0 0 Tustin Ave / Santa Clara Ave Water Main Proiect 0 0 -176,646 0 0 176,646 -176,646 0 0 -176,646 60155 Water Capital Fund 301 0 0 0 0 0 0 0 0 0 0 60155 2011 Water Bond Fund 305 0 0 0 0 0 0 0 0 0 0 0 -163,374 0 0 0 0 0 0 0 0 0 0 0 0 Mardick Road Water Main Replacement btw Red Hill Ave and Beverly Glenn Drive 60160 Water Capital Fund 301 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Fire Flow Hydraulic Modeling 60170 Water Capital Fund 301 0 60162 Water Capital Fund 301 100,885 0 100,885 -100,885 0 0 0 0 0 0 0 0 100,885 0 100,885 -100,885 0 0 0 0 0 0 0 MWD Turnouts - OC 43 Improvements 60171 2013 Water Bond Fund 306 850,000 0 850,000 0 850,000 0 0 60163 Water Capital Fund 301 969,158 27,973 941,186 -969,158 0 -27,973 0 0 -27,973 0 969,158 27,973 941,186 -969,158 0 -27,973 0 0 -27,973 0 0 Well Rehab Program 60164 Water Capital Fund 301 0 176,646 -176,646 0 0 -176,646 0 0 -176,646 0 0 176,646 -176,646 0 0 -176,646 0 0 -176,646 0 0 Drill & Install Wellhead - Southwest Tustin (Edinger) 60165 Water Enterprise Fund 300 0 163,374 -163,374 0 0 -163,374 0 0 -163,374 0 60165 Water Capital Fund 301 0 6,704 -6,704 0 0 -6,704 0 0 -6,704 0 60165 2011 Water Bond Fund 305 0 8,020 -8,020 0 0 -8,020 0 0 -8,020 0 0 178,098 -178,098 0 0 -178,098 0 0 -178,098 0 0 Service Line ReplacemendMaint 60167 Water Capital Fund 301 0 5,992 -5,992 0 0 -5,992 0 0 -5,992 0 EI Camino/Newport Line Stop Program 60170 Water Capital Fund 301 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Water Main Replacement - Simon Ranch Road to Racquet Hill 60171 2013 Water Bond Fund 306 850,000 0 850,000 0 850,000 0 0 0 850,000 0 850,000 0 850,000 0 850,000 0 0 0 850,000 0 0 31 City of Tustin FY 18/19 CIP Capital Improvement Program by Project - Mid Year Projection Northwest Well Site Acquisition 60175 2011 WBF 305 0 0 0 0 0 0 0 0 0 0 Maior Pavement Maintenance 17/18 17/18 17/18 18/19 18/19 18/19 18/19 18/19 18/19 18/19 18/19 0 0 Final Audited Audited New/Addl Adopted Carryover Supplemental Mid -Year Current YTD Year -End JL # Description Fund Budget Expenditures Carryover Request Budget Adjustment Adjustments Adjustments Budget 12/21/18 Projection Browning Ave Water Main Replacement - Between Beverly Glen & La Colina 0 0 0 0 70013 Gas Tax Fund 130 0 0 0 0 0 0 60172 Water Capital Fund 301 0 0 0 0 0 0 0 0 0 0 0 0 70013 City CIP Fund 0 0 0 0 0 0 0 0 0 0 0 Communication Equipment Replacement - SCADA 0 0 0 0 0 0 0 0 0 0 0 147,175 0 112,381 60173 Water Capital Fund 301 138,958 82,773 56,185 0 8,958 47,227 0 0 56,185 0 56,185 0 0 138,958 82,773 56,185 0 8,958 47,227 0 0 56,185 0 56,185 17th Street Treatment Plant Membrane Replacement 996,262 0 70016 General Fund -CIP Projects 200 1,446,906 1,401,684 45,222 0 0 45,222 0 0 60174 Water Capital Fund 301 200,000 152,126 47,874 0 0 47,874 0 0 47,874 0 47,874 650 200,000 152,126 47,874 0 0 47,874 0 0 47,874 0 47,874 Northwest Well Site Acquisition 60175 2011 WBF 305 0 0 0 0 0 0 0 0 0 0 Maior Pavement Maintenance 70014 Gas Tax Fund 130 70001 Measure M2 Fairshare 139 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Annual Roadway and Public Infrastructure Maintenance 0 0 0 0 0 0 0 0 0 0 70013 Gas Tax Fund 130 0 0 0 0 0 0 0 0 0 70013 Measure M Turnback Fund 138 0 0 0 0 0 0 0 0 0 70013 City CIP Fund 200 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Annual Roadway and Public Infrastructure Maintenance 70014 Gas Tax Fund 130 0 0 0 0 0 0 0 0 0 70014 Measure M2 Fairshare Fund 139 0 0 0 0 0 0 0 0 0 70014 City CIP Fund 200 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Annual Roadway and Public Infrastructure Maintenance Program 2015-16 (MOE) 70015 Gas Tax Fund 130 0 0 0 0 0 0 0 0 0 70015 Measure M 138 0 0 0 0 0 0 0 0 0 70015 Measure M2 Fairshare Fund 139 0 3,489 0 0 0 0 0 0 0 70015 City CIP Fund 200 0 0 0 0 0 0 0 0 0 0 3,489 0 0 0 0 0 0 0 0 0 Annual Roadway & Public Infrastructure Maintenance Program 2016-17(MOE) 70016 Gas Tax 130 292,381 145,206 147,175 0 112,381 34,794 0 0 147,175 650 650 70016 Measure M 138 0 0 0 0 0 0 0 0 0 0 70016 Measure M2 Fairshare 139 1,026,811 30,549 996,262 0 986,811 9,451 0 0 996,262 0 70016 General Fund -CIP Projects 200 1,446,906 1,401,684 45,222 0 0 45,222 0 0 45,222 0 2,766,098 1,577,439 1,188,660 0 1,099,192 89,468 0 0 1,188,660 650 650 32 City of Tustin FY 18/19 CIP Capital Improvement Program by Project - Mid Year Projection Barranca Parkway Improvements 70205 Lennar CFD 06-1 Fund 434 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 33 17/18 17/18 17/18 18/19 18/19 18/19 18/19 18/19 18/19 18/19 18/19 Final Audited Audited New/Addl Adopted Carryover Supplemental Mid -Year Current YTD Year -End JL # Description Fund Budget Expenditures Carryover Request Budget Adjustment Adjustments Adjustments Budget 12/21/18 Projection Annual Roadway & Public Infrastructure Maintenance Program 2017-18(MOE) 70017 Gas Tax 130 200,000 68,544 131,456 300,000 450,000 -18,544 0 0 431,456 65,085 100,000 70017 Measure M 138 0 68,535 -68,535 0 0 -68,535 0 0 -68,535 0 70017 Measure M2 Fairshare 139 325,000 191,333 133,667 510,000 510,000 133,667 0 0 643,667 139,733 150,000 70017 General Fund -CIP Projects 200 0 0 0 1,456,000 1,456,000 0 0 0 1,456,000 1,265,829 1,456,000 525,000 328,412 196,588 2,266,000 2,416,000 46,588 0 0 2,462,588 1,470,647 1,706,000 Annual Roadway & Public Infrastructure Maintenance Program 2018-19(MOE) 70018 Gas Tax 130 0 0 0 0 0 0 0 450,000 450,000 4,644 20,000 70018 Measure M2 Fairshare 139 0 0 0 0 0 0 0 510,000 510,000 18,544 330,000 70018 General Fund -CIP Projects 200 0 0 0 0 0 0 0 1,456,000 1,456,000 0 0 0 0 0 0 0 0 2,416,000 2,416,000 23,188 350,000 Red Hill Avenue Median Improvements between Barranca Pkwv and Edinger Ave 70197 Measure M2 -Competitive 139 1,000,000 1,000,000 0 0 0 0 0 0 0 0 70197 CFD 14-1 443 426,550 400,000 26,550 0 26,550 0 0 0 26,550 0 1,426,550 1,400,000 26,550 0 26,550 0 0 0 26,550 0 0 Armstrong Ave Extension. Warner Ave to Barranca Parkway 70201 Street Lighting District Fund 142 0 0 0 0 0 0 0 0 0 0 70201 MCAS Backbone Fee Fund 187 0 0 0 0 0 0 0 0 0 0 70201 MCAS Land Proceeds Fund 189 0 0 0 0 0 0 0 0 0 0 70201 City CIP Fund - Irvine Ranch Water District - Reimbursement 200 0 0 0 0 0 0 0 0 0 0 70201 Lennar CFD 06-1 Fund 434 0 0 0 0 0 0 0 0 0 0 70201 Lennar CFD 06-1 Annex Fund 438 0 0 0 0 0 0 0 0 0 0 70201 CFD 14-1 443 1,000,000 0 1,000,000 0 1,000,000 0 0 0 1,000,000 1,000,000 70201 RDA -MCAS Tax Allocation Bonds Fund 561 0 0 0 0 0 0 0 0 0 0 1,000,000 0 1,000,000 0 1,000,000 0 0 0 1,000,000 0 1,000,000 Warner Ave Extension. Red Hill Ave to Armstrong Ave 70202 Measure M2 Fairshare Fund - Competitive Fund 139 0 0 0 0 0 0 0 0 0 0 70202 Street Lighting District Fund 142 0 0 0 0 0 0 0 0 0 0 70202 MCAS Backbone Fee Fund - Irvine Cc Reimbursement 187 0 0 0 0 0 0 0 0 0 0 70202 MCAS Land Proceeds Fund 189 0 0 0 0 0 0 0 0 0 0 70202 City CIP Fund - Irvine Ranch Water District - Reimbursement 200 0 0 0 0 0 0 0 0 0 0 70202 Lennar CFD 06-1 Fund 434 0 0 0 0 0 0 0 0 0 0 70202 Lennar CFD 06-1 Fund -Santa Ana -Tustin Trans Sys Imp Authority (TSTA) 434 0 0 0 0 0 0 0 0 0 0 70202 RDA -MCAS Tax Allocation Bonds Fund 561 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Barranca Parkway Improvements 70205 Lennar CFD 06-1 Fund 434 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 33 City of Tustin FY 18/19 CIP Capital Improvement Program by Project - Mid Year Projection JL # Description Fund 17/18 Final Budget 17/18 Audited Expenditures 17/18 Audited Carryover 18/19 New/Addl Request 18/19 Adopted Budget 18/19 Carryover Adjustment 18/19 Supplemental Adjustments 18/19 Mid -Year Adjustments 18/19 Current Budget 18/19 YTD 12/21/18 18/19 Year -End Projection Bell Avenue Extension - Red Hill Avenue to Armstrong Avenue 189 1,215,042 79,700 1,135,342 0 1,215,042 -79,700 0 0 1,135,342 700,000 70221 Lennar CFD 06-1 Fund -Santa Ana -Tustin Trans Sys Imp Authority (TSTA) 434 0 87,416 -87,416 0 0 -87,416 0 0 -87,416 161,822 0 70221 Community Facilities District 14-1 443 1,601,703 927,253 674,450 0 401,703 272,747 0 0 674,450 566,203 0 70221 City CIP Fund 200 0 14,497 -14,497 0 0 -14,497 0 0 -14,497 0 70221 CityClPFund - SOCCCD 200 3,290,907 2,238,255 1,052,652 9,093 0 1,061,745 0 0 1,061,745 389,247 0 70221 CityClPFund - TSTA 200 1,300,000 515,443 784,557 0 0 784,557 0 0 784,557 551,069 0 70221 CityClPFund- IRWDReimb 200 200,084 245,516 -45,432 69,916 0 24,484 0 0 24,484 20,835 0 70221 Lennar CFD 06-1 Annexation Fund 438 0 0 0 0 0 0 0 0 0 3,233 0 70221 RDA -MCAS Tax Allocation Bonds Fund 561 0 7,759 -7,759 0 0 -7,759 0 0 -7,759 111,897 0 70225 Lennar CFD 06-1 Annexation Fund 438 6,392,694 4,036,138 2,356,556 79,009 401,703 2,033,862 0 0 2,435,565 0 0 Moffett Drive Extension from Park Avenue to East of Peters Canyon Channel 70224 MCAS Land Proceeds Fund 189 1,215,042 79,700 1,135,342 0 1,215,042 -79,700 0 0 1,135,342 700,000 70224 CityClPFund - Irvine Ranch Water District - Reimbursement 200 0 63,060 -63,060 0 0 -63,060 0 0 -63,060 161,822 280,000 70224 Lennar CFD 06-1 Fund 434 0 0 0 0 0 0 0 0 0 566,203 566,203 70224 Lennar CFD 06-1 Annexation Fund 438 0 0 0 0 0 0 0 0 0 0 70224 RDA -MCAS Tax Allocation Bonds Fund 561 5,983,889 2,852,567 3,131,322 0 0 3,131,322 0 0 3,131,322 389,247 3,131,322 Red Hill Ave Widening between Warner Avenue and Edinger Avenue 7,198,931 2,995,327 4,203,604 0 1,215,042 2,988,562 0 0 4,203,604 551,069 4,111,322 Park Avenue Extension from Victory Road to Moffett Drive 561 896,985 923,373 -26,388 0 0 -26,388 0 0 -26,388 20,835 20,835 70225 City CIP Fund - Irvine Ranch Water District - Reimbursement 200 0 0 0 0 0 0 0 0 0 3,233 0 70225 Lennar CFD 06-1 Fund 434 0 0 0 0 0 0 0 0 0 111,897 0 70225 Lennar CFD 06-1 Annexation Fund 438 0 0 0 0 0 0 0 0 0 60,624 0 70225 RDA -MCAS Tax Allocation Bonds Fund 561 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Red Hill Ave Widening between Barranca Parkway and Warner Ave 70226 Lennar CFD 06-1 Fund 434 0 0 0 0 0 0 0 0 0 70226 MCAS Backbone Fees 187 1,500,000 334,557 1,165,443 0 500,000 665,443 0 0 1,165,443 304,858 310,000 70226 Measure "M2" -Competitive 139 2,500,000 1,933,797 566,203 0 0 566,203 0 0 566,203 566,203 566,203 70226 RDA -MCAS Tax Allocation Bonds Fund 561 0 182 -182 0 0 -182 0 0 -182 0 4,000,000 2,268,536 1,731,464 0 500,000 1,231,464 0 0 1,731,464 871,061 876,203 Red Hill Ave Widening between Warner Avenue and Edinger Avenue 70227 MCAS 2010 Tax Allocation Bond 561 896,985 923,373 -26,388 0 0 -26,388 0 0 -26,388 20,835 20,835 70227 MCAS Backbone Fees 187 0 79,440 -79,440 0 0 -79,440 0 0 -79,440 3,233 3,233 70227 Measure "M2" -Competitive 139 2,465,114 2,296,347 168,767 0 0 168,767 0 0 168,767 111,897 168,767 70227 General - CIP 200 0 -166,906 166,906 0 0 166,906 0 0 166,906 60,624 60,624 70227 Lennar CFD 06-1 Fund 434 0 0 0 0 0 0 0 0 0 0 0 3,362,099 3,132,255 229,844 0 0 229,844 0 0 229,844 196,589 253,459 Traffic Calming - Main Street and Bryan Ave 70228 Gas Tax Fund 130 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 34 City of Tustin FY 18/19 CIP Capital Improvement Program by Project - Mid Year Projection 17/18 17/18 17/18 18/19 18/19 18/19 18/19 18/19 18/19 18/19 18/19 Final Audited Audited New/Addl Adopted Carryover Supplemental Mid -Year Current YTD Year -End JL # Description Fund Budget Expenditures Carryover Request Budget Adjustment Adjustments Adjustments Budget 12/21/18 Projection Aston Street Extension Between Barranca Parkway and Tustin Linear Park 70229 WAS Backbone Fee Fund 187 70229 Community Facilities District - 14-1 443 Moffett Drive Ext from Future Kensington Park Ext to Tustin Ranch Road 0 70230 Blank Fund 0 70230 WAS Land Proceeds 189 70230 General - CIP 200 70230 Community Facilities District - 06-1 434 70230 Community Facilities District - 14-1 443 70230 WAS TABs 561 0 0 0 0 0 0 0 0 0 0 2,200,000 498,915 1,701,086 0 1,000,000 701,086 0 0 1,701,086 653,001 1,701,085 2,200,000 498,915 1,701,086 0 1,000,000 701,086 0 0 1,701,086 653,001 1,701,085 0 -23,407 23,407 0 0 23,407 0 0 23,407 0 0 3,698,042 2,087,528 1,610,514 0 498,042 1,112,472 0 200,000 1,810,514 1,730,242 1,810,514 0 362,793 -362,793 0 0 -362,793 0 622,793 260,001 254,292 260,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3,698,042 2,426,914 1,271,128 0 498,042 773,086 0 822,793 2,093,921 1,984,534 2,070,514 Legacy Road Ext from Valencia Avenue to Moffett Drive Ext 70231 WAS Land Sale Proceeds 189 4,571,507 1,948,424 2,623,083 0 771,507 1,851,576 0 0 2,623,083 1,582,022 2,623,083 70231 General -CIP 200 0 362,793 -362,793 0 0 -362,793 0 0 -362,793 47,349 50,000 70231 Community Facilities District 14-1 443 0 0 0 0 0 0 0 0 0 0 70231 Community Facilities District 06-1 434 0 0 0 0 0 0 0 0 0 1,246,660 0 70231 Community Facilities District 06-1 Annexation 438 0 0 0 0 0 0 0 0 0 0 70234 WAS Land Proceeds 189 4,571,507 2,311,217 2,260,290 0 771,507 1,488,783 0 0 2,260,290 1,629,371 2,673,083 TUSD Landscaping 0 34,174 -34,174 0 0 -34,174 0 0 -34,174 0 0 TBD WAS Land Sale Proceeds 189 2,000,000 2,000,000 0 70235 WAS Land Sale Proceeds 189 0 0 0 0 0 0 0 2,000,000 2,000,000 0 0 Laurelwood Curb Ramp Construction Project 0 12,652 -12,652 0 0 -12,652 0 0 -12,652 0 0 70232 CDBG Fund Year 2016 120 0 0 0 0 0 0 0 0 0 70232 Gas Tax Fund 130 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Park Ave Improvement (dDistrict 70233 WAS Land 189 2,000,000 34,908 1,965,092 0 1,500,000 465,092 0 0 1,965,092 696,420 738,937 70233 CFD 07-1 437 1,141,561 696,735 444,826 0 0 444,826 0 444,826 550,240 521,303 70233 Blank Fund 0 0 23,407 -23,407 0 0 -23,407 0 0 -23,407 0 3,141,561 755,050 2,386,511 0 1,500,000 886,511 0 0 2,386,511 1,246,660 1,260,240 TUSD School Site Grading 70234 WAS Land Proceeds 189 0 34,174 -34,174 0 0 -34,174 0 0 -34,174 0 0 34,174 -34,174 0 0 -34,174 0 0 -34,174 0 0 Grading of the City Prop Adi to the TUSD Site, future Legacy Rd, Moffett Dr, TRR 70235 WAS Land Sale Proceeds 189 0 12,652 -12,652 0 0 -12,652 0 0 -12,652 0 0 12,652 -12,652 0 0 -12,652 0 0 -12,652 0 0 35 City of Tustin FY 18/19 CIP Capital Improvement Program by Project - Mid Year Projection 36 17/18 17/18 17/18 18/19 18/19 18/19 18/19 18/19 18/19 18/19 18/19 Final Audited Audited New/Addl Adopted Carryover Supplemental Mid -Year Current YTD Year -End JL # Description Fund Budget Expenditures Carryover Request Budget Adjustment Adjustments Adjustments Budget 12/21/18 Projection Citywide Pedestrian Oriented Accessibility Improvement Program 70236 General Fund -CIP Projects 200 439,560 241,049 198,511 160,440 400,000 -41,049 0 0 358,951 153,468 358,951 439,560 241,049 198,511 160,440 400,000 41,049 0 0 358,951 153,468 358,951 Southbound Newport at SR -55 Northbound/Del Amo Improvement Project 70237 Gas Tax 130 0 0 0 0 0 0 0 0 0 0 70237 Measure M2 Fair Share 139 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Eastbound EI Camino Real at Jamboree Road Improvement Project 70238 Gas Tax 130 86,818 84,131 2,687 0 0 2,687 0 0 2,687 0 70238 Measure M 138 0 0 0 0 0 0 0 0 0 0 70238 Measure M2 Fair Share 139 64,004 64,033 -29 0 0 -29 0 0 -29 0 150,822 148,164 2,658 0 0 2,658 0 0 2,658 0 0 Westbound EI Camino Real at Tustin Ranch Road Improvement Proiect 70239 Developer 200 3,000,000 164,209 2,835,791 0 2,800,000 35,791 0 0 2,835,791 70,178 1,500,000 3,000,000 164,209 2,835,791 0 2,800,000 35,791 0 0 2,835,791 70,178 1,500,000 Park Avenue Widening between District Dr and Warner Ave 70240 Community Facilities District - 07-1 437 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Feasibility Study 70242 Gas Tax 130 -29,902 12,456 -42,358 0 -29,902 -12,456 0 0 -42,358 70242 Measure M2 - Competitive 139 45,000 0 45,000 0 29,902 15,098 0 0 45,000 15,098 12,456 2,642 0 0 2,642 0 0 2,642 0 0 Tustin Ranch Road Pedstrian Bridge 70243 MCAS Fee 187 500,000 84,940 415,060 1,000,000 1,400,000 15,060 150,000 0 1,565,060 200,840 1,200,000 500,000 84,940 415,060 1,000,000 1,400,000 15,060 150,000 0 1,565,060 200,840 1,200,000 Newport Ave Rehabilitation between 1-5 Freeway & Holt Avenue 70244 Gas Tax 130 100,000 0 100,000 -100,000 0 0 0 0 0 0 70244 SB1 140 0 0 0 100,000 100,000 0 0 0 100,000 50,000 100,000 0 100,000 0 100,000 0 0 0 100,000 0 50,000 Newport Ave Rehabilitation between Sycamore Avenue and 1-5 Freeway 70245 Gas Tax 130 100,000 0 100,000 -100,000 0 0 0 0 0 0 70245 SB1 140 0 0 0 100,000 100,000 0 0 0 100,000 50,000 100,000 0 100,000 0 100,000 0 0 0 100,000 0 50,000 36 City of Tustin FY 18/19 CIP Capital Improvement Program by Project - Mid Year Projection JL # Description Fund 17/18 Final Budget 17/18 Audited Expenditures 17/18 Audited Carryover 18/19 New/Addl Request 18/19 Adopted Budget 18/19 Carryover Adjustment 18/19 Supplemental Adjustments 18/19 Mid -Year Adjustments 18/19 Current Budget 18/19 YTD 12/21/18 18/19 Year -End Projection Neighborhood D South Infrastructure Construction 70246 WAS Backbone Fee 187 0 0 0 0 0 0 0 250,000 250,000 0 100,000 70246 WAS Land Sale Proceeds 189 0 0 0 250,000 250,000 0 0 500,000 750,000 0 400,000 0 0 0 250,000 250,000 0 0 750,000 1,000,000 0 500,000 Conceptual Plannning and Preliminary Design of Tustin Legacy Community Core WAS Land Sale Proceeds 189 0 0 0 4,500,000 4,500,000 0 0 0 4,500,000 485,000 0 0 0 4,500,000 4,500,000 0 0 0 4,500,000 0 485,000 Del Amo and Newport Improvements TBD Gas Tax 130 0 0 0 0 0 0 550,000 550,000 0 0 0 0 0 0 0 0 0 550,000 550,000 0 0 Newport/ Schools First Signallmprovements TBD Gas Tax 130 0 0 0 0 0 0 200,000 200,000 0 0 0 0 0 0 0 0 0 200,000 200,000 0 0 Red Hill Median Improvements TBD 120 0 0 0 0 0 0 200,000 200,000 0 0 0 0 0 0 0 0 0 200,000 200,000 0 0 TOTAL 139,877,681 33,622,379 106,258,791 8,746,061 99,461,360 15,591,097 6,286,300 5,494,303 126,833,060 15,265,027 69,406,498 37