HomeMy WebLinkAbout12 FY2019-2020 MID YEAR BUDGET REVIEWAgenda Item 12
Reviewed:
AGENDA REPORT City Manager
Finance Director _
MEETING DATE: MARCH 3, 2020
TO: MATTHEW S. WEST, CITY MANAGER
FROM: JASON AL -IMAM, FINANCE DIRECTOR
SUBJECT: FISCAL YEAR 2019-2020 MID -YEAR BUDGET REVIEW
SUMMARY:
The following is staff's review of the City's first eight (8) months of operations under the
adopted/amended FY 2019-20 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. The City continues to maintain its strong financial position. The June 30, 2020
General Fund Fund Balance is projected to be 31.0% of operating expenditures, which
exceeds the City Council's minimum Reserve Policy of 20% for the General Fund.
RECOMMENDATION:
It is recommended that the City Council approve these supplemental appropriations:
1. Approve a supplemental appropriation of $397,855 from anticipated revenues of
the CDBG Fund (Fund 120) for expenditures associated with Frontier Park
improvements and graffiti removal;
2. Approve a supplemental appropriation of $70,000 from the unappropriated
reserves of the Cable PEG Fees Fund (Fund 129) for expenditures associated with
the broadcast room improvements;
3. Approve a supplemental appropriation of $7,937 from the unappropriated reserves
of the Supplemental Law Enforcement Fund (Fund 136) for personnel related
costs;
4. Approve a supplemental appropriation of $30,000 from the unappropriated
reserves of the Landscape Lighting District Fund (Fund 141) for landscape
maintenance expenditures;
5. Approve a supplemental appropriation of $28,000 from the unappropriated
reserves of the Street Lighting Fund (Fund 142) for personnel related costs;
Fiscal Year 2019-2020 Mid -Year Budget Review
March 3, 2020
Page 2
6. Approve a supplemental appropriation of $36,000 from the unappropriated
reserves of the Assessment District 95-1 Construction Fund (Fund 431) to be
transferred to the Landscape Lighting District Fund (Fund 141) to cover the
increased landscape maintenance expenditures.
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
$187,048,099 which is $73,457,822 less than the amended Fiscal Year 2019-20 budget
of $260,505,921. The overall reductions in expenditures are due to a combination of
operational savings and capital expenditures that were budgeted in FY 2019-20, which
will be carried over to the FY 2020-21 Budget.
The FY 2019-20 Amended Budget reflects any supplemental appropriations approved by
the City Council through February 18, 2020 as well as prior period encumbrances carried
forward. The beginning fund balances that appear on Page 1 of the attached document
reflect audited balances as of the end of the last fiscal year, June 30, 2019. 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 City funds.
GENERALFUND
2019-20 General Fund Projections
The projected General Fund Expenditures of $70,784,965 include supplemental
appropriations approved by the City Council through February 18, 2020. The June 30,
2020 General Fund Fund Balance is estimated to be $21,911,979. This amount
represents 31.0% of General Fund operating expenditures, which exceeds the City
Council's minimum Reserve Policy of 20% for the General Fund.
The projected General Fund Revenues for FY 2019-20 are $ 69,512,551. This is an
increase of $1,235,146 from the adopted budget of $68,277,405. The City's two largest
Fiscal Year 2019-2020 Mid -Year Budget Review Page 3
March 3, 2020
on -going revenue sources are sales and property taxes. However, the increases in
General Fund revenues are primarily due to increased sales taxes. The increase in sales
tax is attributed to better than anticipated performance across all industry groups. The
initial projected sales tax revenue for FY 2019-20 was $24,958,600; it was anticipated
that there was going to be overall reduction of 1.6% from the projected FY 2018-19
revenues of $25,367,600. However, the FY 2018-19 sales tax revenues exceeded
expectations, to close out the fiscal year at $26,267,684. The revised gross sales tax
revenue for FY 2019-20 is projected to be $26,000,000. The decrease in sales tax
revenue over the prior year is due to the timing of receipts from the State of California.
The State of California implemented a new online sales tax reporting system in the first
quarter of 2018, which resulted in misallocated payments across the State. A portion of
the revenue received in Fiscal Year 2018-19 was due to true -ups on amounts that related
to Fiscal Year 2017-18. Excluding the aberration attributable to the timing of cash
receipts, actual sales activity is projected to increase by approximately 2% due to
continued growth primarily attributed to building and construction, business and industry,
restaurants and hotels, and the county pool.
As it relates to property taxes, the City experienced a net taxable value increase of 4.6%
for the 2019-20 tax roll, which was modestly less than the increase experienced
countywide at 5.6%. Despite the growth in the median sales price, data seems to be
indicating a drop in the number of single-family home sales and a flattening of growth in
the median sales prices. The gross property tax revenue, associated with the basic levy
(1 %), is projected to be $10,894,208. This amount is $347,294 greater than actual FY
2018-19 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 $21,322,838. Property tax collections for next
fiscal year are projected to increase by an estimated 4% (2% from CPI increase and
roughly 2% due to transfer of ownership assessed value change).
The City's unfunded accrued pension liability with CalPERS as of the June 30, 2018
measurement date for both Miscellaneous and Safety plans is $ 64,777,212. The City's
unfunded actuarial accrued liability for other post -employment benefits (OPEB) as of the
June 30, 2019 measurement date is $13,765,029. The City actively pursues various
solutions to reduce the unfunded liability for employee pensions with CalPERS and for
retiree medical benefits. As such, on April 18, 2017, the City Council authorized the
participation in the Public Agency Retirement Services (PARS) Post -Employment
Benefits Trust Program (Section 115 Trust), which could be used to pre -fund pension and
retiree health care obligations. In order to move towards achieving the goal of paying off
the unfunded liabilities within 15 years, a $3,300,000 payment to CalPERS was included
in the FY 2019-20 budget. This amount represents roughly 5% of the total unfunded
liabilities. As of January 31, 2020, the PARS Trust for pension obligation has a balance
of $6,268,165.63. Staff routinely engage with CalPERS actuary to get updated pension
information and analyze the best approaches towards paying down the unfunded liability.
Fiscal Year 2019-2020 Mid -Year Budget Review
March 3, 2020
Page 4
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, $500,000 contribution to the City's Section 115 OPEB trust at PARS
was included with the FY 2019-20 budget, which offsets the City's OPEB unfunded
liabilities. The amount represents roughly 4% of the total unfunded OPEB liabilities. As
of January 31, 2020, the PARS Trust for OPEB obligation has a balance of $2,196,794.96.
A new Management Analyst position was added to the Economic Development
department, which increase expenditures by roughly $37,000 through the end of the fiscal
year. This increase in expenditure will be offset by a corresponding transfer from the
Land Proceeds Fund. A new Project Principal Planner position was added to the
Community Development department, which increase expenditures by roughly $51,000
through the end of the fiscal year. This project (non -permanent) position will be funded
by a S132 grant that the City anticipates on receiving in the next couple of months. A new
Electrician position was added to the Public Works Department, which increase
expenditures by roughly $28,000 through the end of the fiscal year that will be funded by
the Street Lighting Fund. Staff are requesting a supplemental appropriation of $28,000
from the unappropriated reserves of the Street Lighting Fund to cover this increase in
personnel costs. A new Maintenance Lead Worker and Maintenance Worker was added
to the Landscape Maintenance Program (Public Works Department), which increase
expenditures by roughly $45,000 through the end of the fiscal year. These two positions
are needed to facilitate the maintenance of the new Veterans Sports Parks that is
anticipated to be completed Spring 2020.
In addition, staff are requesting a supplemental appropriation of $70,000 from the
unappropriated reserves of the Cable PEG Fees Fund for costs related to audio/visual
and programming improvements to the Council Chamber broadcast room, improvements
which will streamline the recording of meetings. Staff are requesting a supplemental
appropriation of $7,937 from the unappropriated reserves of the Supplemental Law
Enforcement Fund for personnel related costs. Staff are requesting a supplemental
appropriation of $30,000 from the unappropriated reserves of the Landscape Lighting
District Fund for increased landscape maintenance costs. Staff are requesting a
supplemental appropriation of $36,000 from the unappropriated reserves of the
Assessment District 95-1 Construction Fund to be transferred to the Landscape Lighting
District Fund to cover the increased landscape maintenance costs.
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 M2 Fair -share, Gas Tax,
Fiscal Year 2019-2020 Mid -Year Budget Review
March 3, 2020
Page 5
Community Development Block Grant, Bonds, etc.), land proceeds, backbone fees, and
Water Enterprise are approximately $117.3M. It is anticipated that $52.OM of the
appropriated amount will be expensed on capital projects during FY 2019-20. Capital
projects may span multiple fiscal years, and it is anticipated that the remaining capital
expenditures will be expended in future fiscal years. Last fiscal year the City expended
$47.2M on capital projects.
Capital projects for current and future fiscal years include the Veterans Sports Park,
Peters Canyon Channel, Simon Ranch Reservoir, Neighborhood D-South, and others
that are outlined in the City's Seven -Year Capital Improvement Plan (CIP).
Community Development Block Grants (CDBG)
The projected CDBG revenues for FY 2019-20 are $1,481,400. The actual revenues for
FY 2018-19 were $1,112,272. The nature of on -going CDBG programs may result in the
skewing of expenditures from year to year. Some years will have greater activity due to
capital improvements as funds that have been accumulated for major projects are
expended. The City receives CDBG funds on a reimbursement basis as funds are
expended on approved programs.
Staff are requesting a supplemental appropriation of $397,855 from anticipated revenues
of the CDBG Fund for expenditures associated with Frontier Park improvements and
graffiti removal.
Measure M Funds
Measure M Funds include Measure M2 Fair -share and project specific Competitive
Funds. Measure M2 funded capital improvement expenditures for the current fiscal year
are projected to be $1,999,987. The projects that are partially funded through Measure
M2 include traffic signal equipment upgrades, signal synchronization, and road
improvements.
Park Development Fund
The Park Development Fund expenditures for the current fiscal year are projected to be
$2,291,356. The Park Development Funds Fund Balance at year-end are projected to
be $3,335,692. These funds are to be used for future park developments that include
park picnic shelter improvements, acquisition of additional park space in the southwest
quadrant of the City, and playground renovations.
Fiscal Year 2019-2020 Mid -Year Budget Review Page 6
March 3, 2020
Water Enterprise
The Water Enterprise Fund is projected to have operating revenues of $17,269,000, an
increase of $350,000, which is associated with the recent water rate adjustments that
were passed on January 21, 2020. The projected year-end operating expenditures are
$18,641,306. The projected year-end operating Fund Balance for the Water Enterprise
is $9,012,079, which will be used for operating reserves, meeting debt service
requirements, and funding future capital replacements.
Risk Management Funds
The Risk Management Funds, as presented 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 $3,546,001.
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 $383,553. The Special Events Fund Fund Balance at year-end is projected to be
$473,915.
ECONOMIC / OTHER CONSIDERATIONS
Staff will continue to monitor sales and property tax trends throughout the year as staff
prepare the FY 2020-21 budget update to the FY2019-21 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.
Fiscal Year 2019-2020 Mid -Year Budget Review
March 3, 2020
Jason AI -Imam
Finance Director
""-I L
Gle da Babbitt
Management Analyst
Attachment: Mid -Year Budget Review
Page 7
Sean Tran
Deputy Finance Director —Admin. Svs.
CITY OF TUSTIN
MID-YEAR BUDGET REVIEW
FISCAL YEAR 2019-20
TUSTIN
TREES
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HISTORY
BUILDING OUR FUTURE
HONORING OUR PAST
MARCH 3, 2020
PREPARED BY THE FINANCE DEPARTMENT
CITY OF TUSTIN
CITY COUNCIL
Dr. Allan Bernstein, Mayor
Letitia Clark, Mayor Pro Tem
Charles "Chuck"E. Puckett, Councilmember
Austin Lumbard, Councilmember
Barry W. Cooper, Councilmember
David Kendig, City Attorney
MANAGEMENT STAFF
Matthew S. West, City Manager
Nicole M. Bernard, Assistant City Manager
Elizabeth A. Binsack, Director of Community Development
Jason Al-Imam, Director of Finance/City Treasurer
Christopher Koster, Director of Economic Development
Stuart A. Greenberg, Police Chief
Chad W. Clanton, Director of Parks and Recreation Services
Douglas S. Stack, Director of Public Works/City Engineer
Derick L. Yasuda, Director of Human Resources
TABLE OF CONTENTS
Fund Balance Projections Page 1
Revenue Summaries 2-3
Expenditure Summaries: 4-5
Department Expenses:
City Council, City Clerk, and City Attorney 5
City Manager, Economic Development 5-6
Finance, Human Resources, Community Dev 6-7
Public Works 7-8
Police 8-9
Fire/Parks & Recreation 9-10
Non-Departmental 10
Other Funds:
Obligation Reimbursement from Succ. Agency 12
Backbone Fee Fund, Land Proceeds, CIP 12
CDBG 12-13
Cable PEG, Gas Tax 13
Park Development/Legacy Park 14
SCAQMD 14
Asset Forfeiture 14-15
Supplemental Law Enforcement 15
Measure M/M2, Road Maint & Rehab Alloc 15-16
Lighting and Landscape District 16
Street Lighting, Solid Waste 16
Special Events 17
Workers' Comp 17
Liability 17-18
Unemployment 18
Equipment Replacement 18
Information Technology 18
Water Enterprise 18-20
Assessment District /CFD 20-23
Tustin Housing Authority 23
Inclusionary Housing Fee 23
Successor Agency 23
CIP Summary by Project 24-31
City of Tustin
FY 2019-2020 MidYear Budget
Year End Projected Fund Balance for ALL FUNDS
Audited 18/19 18/19 18/19 18/19 Audited 19/20 19/20 1920 19/20 Projected
Ending Actual Actual Actual Aclual Ending Projected Projecfed Projected Projecied Ending
Balance Balance Balance
One-Time One-Tkne
Transfer In/ One-Time Transfer In I One-Tkne
Fund Descripfon 06130118 Cash Revenues Expendiferes Transfer Out 06130119 Cash Revenues ExpendiUres Transfer Out 0613020
100 General Fund $22,694,847 $8,759,923 $60,909,008 $67,699,570 $1,027,745 $23,184,393 $8,774,231 $60,736,320 $70,734,965 $50,000 $21,911,979
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 $1,961,959 $0 $70,385 $1,188 $0 $2,003,473 $0 $11,000 $0 $1,986,216 $28,257
187 Backbone Fee Fund $36,475,210 $0 $1,162,137 $11,288,482 $0 $29,118,948 $0 $500,000 $18,781,361 $0 $10,837,587
189 Land Held for Resale $81,393,372 $0 $2,917,498 $29,241,855 $3,920,252 $50,463,839 $0 $1,539,511 $12,812,254 $3,435,115 $35,755,981
200 Capital Projects Fund-CIP $4,983,468 $0 $6,020,949 $6,791,548 $0 $6,099,548 $0 $5,880,441 $10,528,179 $0 $1,451;810
120 CDBG $0 $0 $1,112,272 $1,112,272 $0 $0 $0 $1,481,400 $1,481,400 $0 $0
129 Cable PEG Fees Fund $252,406 $0 $151,830 $975 $0 $406,275 $0 $150,000 $120,000 $0 $436,275
130 Gas Tax $5,645,296 $0 $1,887,594 $2,378,681 $0 $5,151,447 $0 $2,231,100 $1,940,335 $0 $5,442,211
131 Park Development $3,537,488 $0 $1,563,907 $860,990 $0 $4,168,546 $0 $271,500 $1,980,010 $0 $2,460,036
132 Park Development Tustin Legacy $1,577,466 $0 $52,543 $1,205,249 $0 $1,187,002 $0 $0 $311,346 $0 $875,656
133 SCAQMD $287,981 $0 $118,476 $206 $0 $401,406 $0 $96,900 $100,000 $0 $398,306
134 Asset Forfeiture $47,282 $0 $3,270 $26 $0 $49,859 $0 $8,105 $0 $0 $57,964
135 RNSP Asset Forfeiture $87,688 $0 $186,726 $134,135 $0 $139,715 $0 $14,750 $13,702 $0 $140,763
136 Supplemental Law Enforcement $101,187 $0 $190,479 $153,061 $0 $126,960 $0 $176,000 $141,737 $0 $161,222
137 Treasury RNSP Asset Forfeiture $5,839 $0 $6,053 $5 $0 $11,793 $0 $0 $0 $0 $11,793
138 Measure M $51 $0 $2 $0 $0 $52 $0 $0 $0 $0 $52
139 Measure M2 $6,146,505 $0 $2,712,927 $2,286,462 $164,379 $4,933,587 $0 $1,696,900 $1,999,987 $40,000 $4,590,500
140 Road Maint$Rehab Alloc $308,077 $0 $1,510,040 $406,724 $0 $1,623,399 $0 $1,353,300 $1,261,980 $0 $1,714,719
141 Tustin LLD $0 $369,711 $654,775 $1,037,734 $0 $0 $587,000 $669,000 $1,256,000 $0 $0
142 Tustin SL $1,306,389 $0 $1,150,076 $372,201 $0 $2,081,682 $0 $1,160,000 $488,020 $500,000 $2,253,662
171 Solid Waste Fund $0 $0 $55,743 $43,391 $0 $67,288 $0 $217,500 $209,069 $0 $75,719
180 Special Events $433,960 $0 $352,882 $298,004 $56,357 $453,468 $0 $404,000 $317,153 $66,400 $473,915
181 Workers Compensation $2,311,068 $0 $1,165,850 $1,296,006 $0 $2,145,285 $0 $1,084,300 $1,104,363 $0 $2,125,222
182 Liability $1,395,835 $1,101,000 $0 $1,053,687 $0 $1,530,740 $1,101,000 $0 $1,238,654 $0 $1,393,086
183 Unemployment $31,841 $0 $759 $32,697 $0 $2,693 $50,000 $0 $25,000 $0 $27,693
184 Equipment Replacement Fund $2,568,891 $0 $879,450 $321,601 $0 $3,182,274 $0 $834,100 $958,800 $0 $3,057,574
185 Information Technology $1,436,610 $0 $2,917,827 $2,512,648 $0 $1,819,259 $225,000 $3,364,600 $3,945,146 $0 $1,463,712
191 Hangar Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
300 Water Enterprise $9,529,577 $0 $16,525,853 $17,066,243 $0 $10,384,385 $0 $17,269,000 $18,641,306 $0 $9,012,079
301 Water Capital Fund $8,466,622 $0 $1,840,939 $3,950,772 $0 $8,259,703 $0 $1,590,000 $4,738,709 $0 $5,110,994
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 $282,047 $0 $10,676 $171 $0 $288,439 $0 $0 $282,000 $0 $6,439
306 2013 Water Revenue Bond Fund $13,036,047 $0 $405,063 $1,989,211 $0 $9,216,974 $0 $150,000 $9,326,498 $0 $40,476
431 Assessment Dist.95.1 Construction $1,996,422 $0 $0 $0 $369,711 $1,626,711 $0 $0 $0 $587,000 $1,039,711
433 CFD 041 $1,080,375 $0 $733,030 $685,431 $0 $1,130,042 $0 $1,303,455 $1,345,319 $0 $1,088,179
434 CFD 06.1 Construction $3,087,486 $41,402 $64,600 $240,000 $45,407 $2,908,080 $0 $3,000 $13,080 $0 $2,898,000
435 CFD 06.1 Debt Service $5,746,497 $0 $3,477,048 $3,227,111 $0 $5,976,559 $0 $5,146,964 $5,340,913 $0 $5,782,611
436 CFD 07.1 Debt Service $1,666,713 $0 $959,290 $883,698 $0 $1,744,445 $0 $1,129,647 $1,122,725 $0 $1,751,367
437 CFD 07.1 Construction $1,142,924 $0 $4,896 $508,720 $397,463 $0 $0 $0 $0 $0 $0
438 CFD 06.1 Annex Construction $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
440 CFD 13.01 $980 $0 $417,935 $417,935 $0 $0 $0 $0 $0 $0 $0
441 CFD 1401 Debt Service $3,291,939 $0 $1,577,971 $1,446,350 $0 $3,417,565 $0 $1,467,893 $1,443,175 $0 $3,442,283
442 Special Tax B $8,872 $0 $3,793,830 $0 $3,779,993 $0 $0 $4,072,500 $0 $4,072,500 $0
443 CFD 1401 Construction $12,784,553 $0 $319,246 $9,028,413 $1,497,073 $10,215,859 $0 $0 $532,000 $0 $9,683,859
561 MCAS 2010 TAB Proceeds $12,607,064 $0 $423,309 $11,232,014 $0 $3,980,647 $0 $0 $458,598 $0 $3,522,049
570 Successor Agency(Trust Fund) $3,074,195 $0 $4,241,337 $2,368,045 $0 $3,130,526 $0 $0 $0 $0 $3,130,526
571 PARS OPEB $1,000,159 $0 $586,370 $6,075 $0 $1,523,512 $0 $0 $0 $0 $1,523,512
575 Tustin Housing Authority $2,672,551 $986,343 $521,086 $951,072 $0 $3,469,316 $0 $301,120 $1,317,083 $0 $2,453,353
577 1 nclusionary Housing Fee $141,402 $0 $948,060 $0 $0 $1,087,273 $0 $0 $0 $0 $1,087,273
TOTAL ALL FUNDS $259,607,140 $11,258,378 1$124,603,996 $184,530,560 $11,258,378 $211,712,968 1 $10,737,231 $116,316,305 $176,310,868 $10,737,231 $151,718,406
Fund Balance-MidYear 2020 1 2/27/2020
City of Tustin
FY 2019-2020 MidYear Budget
Revenue Summary - All Funds
Revenue Summary 16117 17118 18119 19120 19120
Amended
Actual Actual Actual Budget Projected
100 General Fund 65,330,252 65,782,734 69,668,932 68,277,405 69,512,551
General Governmental Rev 61,553,894 61,954,680 65,284,052 64,203,729 65,296,181
Community Development 1,492,960 1,339,493 1,899,006 1,735,876 1,748,870
Public Works 108,455 156,395 128,366 90,300 101,000
Police Services 1,078,269 1,132,862 1,118,844 1,055,000 1,046,000
Fire Services 19,791 21,714 16,711 15,000 15,000
Parks and Recreation 1,076,883 1,177,590 1,221,953 1,177,500 1,305,500
100 General Fund 65,330,252 65,782,734 69,668,932 68,277,405 69,512,551
101 Emergency Fund 0 0 0 0 0
186 Oblg Reimb Frm Successor Agncy 6,951 9,614 70,385 11,000 11,000
187 Backbone Fee Fund 17,021,531 1,870,656 1,162,137 500,000 500,000
189 Land Held for Resale 47,494,994 40,502,443 2,917,498 3,000,000 1,539,511
200 Capital Projects Fund-CIP 3,988,086 9,489,030 6,020,949 5,880,441 5,880,441
120 CDBG 641,679 570,729 1,112,272 1,448,900 1,481,400
129 Cable PEG Fees 135,168 155,701 151,830 150,000 150,000
130 Gas Tax 1,621,770 1,762,148 1,887,594 2,231,100 2,231,100
131 Park Development 271,260 469,794 1,563,907 243,900 271,500
132 Park Development Tustin Legacy 681,278 60,452 52,543 0 0
133 SCAQMD 106,276 106,132 118,476 96,900 96,900
134 Asset Forfeiture 2,889 14,879 3,270 0 8,105
135 RNSP Asset Forfeiture 67,703 56,506 186,726 0 14,750
136 Supplemental Law Enforcement 150,184 177,293 190,479 176,000 176,000
137 Treasury RNSP Asset Forfeiture 21 29 6,053 0 0
138 Measure M 2,896 593 2 0 0
139 Measure M2 2,645,296 7,300,317 2,712,927 1,696,900 1,696,900
140 Road Maint&Rehab Alloc 0 482,663 1,510,040 1,353,300 1,353,300
141 Tustin LLD 1,138,231 1,173,321 1,024,485 1,220,000 1,256,000
142 Tustin SL 1,046,638 1,123,838 1,150,076 1,160,000 1,160,000
171 Solid Waste 0 0 55,743 217,500 217,500
180 Special Events 0 761,578 352,882 404,000 404,000
181 Workers Compensation 974,115 1,055,300 1,165,850 1,084,300 1,084,300
182 Liability 1,101,000 2,639,992 1,101,000 1,101,000 1,101,000
183 Unemployment 141 189 759 50,000 50,000
184 Equipment Replacement Fund 1,675,935 1,636,545 879,450 834,100 834,100
185 Information Technology 1,891,239 2,136,407 2,917,827 3,589,600 3,589,600
191 Hangar Fund 0 0 0 0 0
300 Water Enterprise 18,037,982 21,797,184 16,525,853 16,919,000 17,269,000
301 Water Capital Fund 1,556,740 1,577,057 1,840,939 1,590,000 1,590,000
302 Water Enterprise Emergency Fund 0 0 0 0 0
305 2011 Water Revenue Bond Fund 521,002 1,789 10,676 0 0
306 2013 Water Revenue Bond Fund 47,899 68,389 405,063 0 150,000
430 Assessment Dist.95.1 0 0 0 0 0
431 Assessment Dist.95.1 Construction 1,127 515 0 0 0
432 Assessment Dist.95-2 Debt Service 0 0 0 0 0
433 CFD 04-1 1,300,234 729,101 733,030 1,303,455 1,303,455
434 CFD 06-1 Construction 328,651 81,099 106,001 3,000 3,000
435 CFD 06.1 Debt Service 5,159,795 3,415,011 3,477,048 5,146,964 5,146,964
436 CFD 07-1 Debt Service 1,128,058 989,649 959,290 1,129,647 1,129,647
437 CFD 07-1 Construction 83,835 410,646 4,896 2,500 0
MidYear Rev Summaries 2 212712020
City of Tustin
FY 2019-2020 MidYear Budget
Revenue Summary - All Funds
Revenue Summary 16117 17118 18119 19120 19120
Amended
Actual Actual Actual Budget Projected
438 CFD 06-1 Annex Construction 0 0 0 0 0
440 CFD 13,1 221,458 288,184 417,935 0 0
441 CFD 14.1 Debt Service 1,476,788 1,576,195 1,577,971 1,467,893 1,467,893
442 Special Tax B 3,477,056 3,582,585 3,793,830 4,072,500 4,072,500
443 CFD 14-1 Construction 90,651 1,734,035 319,246 0 0
561 2010 MCAS TABs 60,814 98,005 423,309 0 0
570 Successor Agency(Trust Fund) 9,303,261 4,849,268 4,241,337 0 0
571 PARS OPEB 0 1,000,159 586,370 0 0
575 Tustin Housing Authority 484,430 640,784 1,507,429 301,120 301,120
577 Inlusionary Housing Fee 0 141,402 948,060 0 0
TOTAL 191,275,314 182,319,940 135,862,375 126,662,424 127,053,536
100 General Fund
Property Tax in Lieu of VLF 7,097,968 7,601,801 7,998,293 8,267,800 8,369,714
Property Taxes 9,605,818 10,141,493 10,546,914 11,052,800 10,894,208
Residual Property Taxes 1,731,432 1,893,020 1,564,837 1,880,000 1,880,000
In Lieu-Prop Tax 27,089 27,631 28,184 28,916 28,916
AB 1290 Pass Thru 111,373 136,075 138,146 150,000 150,000
Special Tax B 0 0 0 0 0
Franchise Fees 2,069,925 1,897,922 1,770,907 1,942,000 1,942,000
Sales Tax Backfill 0 0 0 0 0
Sales and Use Tax 24,765,631 24,575,479 26,267,684 24,958,600 26,000,000
Sales Tax-Public Safety-Prop 172 367,515 350,455 366,774 330,000 330,000
Transient Occupancy Tax 1;609,318 1,575,830 1,825,957 2,080,000 2,080,000
Business License Fees 420,684 431,457 466,828 430,000 430,000
Real Property Transfer Tax 715,481 495,657 433,972 525,000 525,000
New Construction Tax 32,239 75,215 624 108,294 108,294
Planning Plan Check Fees 181,927 174,839 291,597 293,996 293,996
Building Permits&Plan Checks 1,177,729 1,048,246 1,535,737 1,319,980 1,319,980
Fees and Other Permits 283,675 291,303 332,005 307,700 344,400
Fines and Forfeitures 953,664 1,000,963 914,637 922,000 872,000
Interest Income 197,361 369,449 1,366,635 430,000 430,000
Use of property 1,297,633 1,473,228 1,816,412 1,968,403 2,048,370
POST Reimbursement 12,665 33,283 7,720 15,000 20,000
Revenue from Other Agencies 79,067 276,884 9,613 20,000 20,000
State Grants 47,902 27,889 28,828 20,000 70,948
Federal Grants 101,937 237,783 101,826 50,000 50,000
Sports Fees 281,152 289,786 221,160 290,000 265,000
Class Fees 339,818 330,796 394,187 330,000 420,000
Other Recreation Fees 204,277 206,772 213,455 207,500 210,500
Transfer In 8,896,775 8,582,837 8,759,923 8,737,416 8,774,231
Reimbursement from Other Funds 1,200,000 1,386,939 1,200,000 1,200,000 1,200,000
All Other Sources 1,520,196 849,702 1,066,076 412,000 434,994
General Fund Total 65,330,252 65,782,734 69,668,932 68,277,405 69,512,551
MidYear Rev Summaries 3 212712020
City of Tustin
FY 2019-2020 MidYear Budget - Expenditure Summary
Expenditure Summary 16117 17118 18119 19120 19120
Amended
Actual Actual Actual Budget Projected
100 General Fund
City Council 43,844 46,925 46,481 50,800 50,800
City Clerk 556,246 572,929 649,219 724,969 727,566
City Attorney 525,687 469,505 603,901 550,000 550,000
City Manager 623,042 669,599 693,460 713,400 676,711
Economic Development 984,720 1,230,869 1,228,538 1,509,892 1,444,492
Finance 1,264,772 1,330,785 1,493,635 1,593,100 1,598,860
Human Resources 719,394 842,504 929,923 1,012,515 999,241
Community Development 3,634,690 3,988,879 4,205,667 4,138,050 4,097,493
Public Works 12,792,824 12,438,619 15,769,333 15,218,642 15,553,476
Police Services 25,283,085 26,600,095 27,363,563 29,987,314 29,738,595
Fire Services 7,181,784 7,580,663 8,035,988 8,740,000 8,740,000
Parks and Recreation 3,651,681 3,947,514 4,201,786 4,531,426 4,591,239
Successor Agency/RDA 0 0 0 0 0
Non-Departmental,Other 6,197,264 8,055,472 3,505,819 2,133,333 2,016,492
100 General Fund 63,459,032 67,774,357 68,727,314 70,903,442 70,784,965
101 Emergency Fund 0 0 0 0 0
186 Oblg Reimb Frm Successor A 1,528 1,324 1,188 1,986,216 1,986,216
187 Backbone Fee Fund 777,050 1,081,633 11,288,482 38,023,303 18,781,361
189 Land Held for Resale 30,806,222 20,194,647 33,162,107 32,958,370 16,247,369
200 Capital Projects Fund-CIP 5,574,150 8,118,626 6,791,548 11,377,183 10,528,179
120 CDBG 494,454 570,729 1,112,272 1,083,545 1,481,400
129 Cable PEG Fees 513,292 0 975 50,000 120,000 '
130 Gas Tax 1,702,170 1,527,700 2,378,681 4,940,838 1,940,335
131 Park Development 567,223 279,012 860,990 2,041,732 1,980,010
132 Park Develop.Tustin Legacy 508,611 3,631,953 1,205,249 693,885 311,346
133 SCAQMD 198,172 159 206 100,000 100,000
134 Asset Forfeiture 27 2,989 26 0 0
135 RNSP Asset Forfeiture 38 54,324 134,135 13,702 13,702
136 Supplemntal Law Enforcemer 113,512 239,953 153,061 133,800 141,737
137 Treasury RNSP Asset Forfeitu 6 4 5 0 0
138 Measure M 637,929 74,347 0 0 0
139 Measure M2 1,029,881 7,128,866 2,450,841 5,673,653 2,039,987
140 Road Maint&Rehab Alloc 0 0 406,724 3,270,500 1,261,980
141 Tustin LLD 1,056,423 1,096,963 1,037,734 1,226,000 1,256,000
142 Tustin SL 588,639 1,919,094 372,201 960,500 988,020
171 Solid Waste 0 0 43,391 213,400 209,069
180 Special Events 0 390,668 354,361 383,553 383,553
181 Workers Compensation 1,012,490 1,174,605 1,296,006 1,105,110 1,104,363
182 Liability 760,243 2,255,147 1,053,587 1,259,624 1,238,654
183 Unemployment 10,653 3,723 32,697 25,000 25,000
184 Equipment Replacement Fun( 2,456,129 2,410,484 321,601 2,063,129 958,800
185 Information Technology 1,588,440 1,845,795 2,512,648 3,957,565 3,945,146
300 Water Enterprise 16,464,730 16,583,484 17,066,243 18,683,116 18,641,306
301 Water Capital Fund 673,046 2,367,677 3,950,772 15,561,973 4,738,709
302 Water Emergency Fund 0 0 0 0 0
305 2011 Water Rev Bond Fund 2,274,915 4,306,278 171 571,000 282,000
306 2013 Water Rev Bond Fund 10,629 1,628,472 1,989,211 9,326,498 9,326,498
430 Assess Dist.95.1 0 0 0 0 0
431 Assess Dist.95.1 Constructio 550,000 539,264 369,711 551,000 587,000
432 Assess Dist.95.2 Debt Servic, 0 0 0 0 0
MidYear Exp Summaries 4 212712020
City of Tustin
FY 2019-2020 MidYear Budget - Expenditure Summary
Expenditure Summary 16117 17118 18119 19120 19120
Amended
Actual Actual Actual Budget Projected
433 CFD 04-1 1,306,936 717,384 685,431 1,345,319 1,345,319
434 CFD 06-1 Construction 31,894 87,416 285,407 2,869,386 13,080
435 CFD 06-1 Debt Service 6,334,134 3,251,778 3,227,111 5,340,913 5,340,913
436 CFD 07.1 Debt Service 1,365,485 929,131 883,698 1,122,725 1,122,725
437 CFD 07-1 Construction 208,439 758,534 906,183 575,713 0
438 CFD 06-1 Annex Construction 0 0 0 0 0
440 CFD 13-1 221,457 287,204 417,935 0 0
441 CFD 14-1 1,615,132 1,475,994 1,446,350 1,443,175 1,443,175
442 Special Tax B 3,477,116 3,573,713 3,779,993 4,072,500 4,072,500
443 CFD 14-1 Construction 3,997,097 3,653,154 10,525,486 9,872,920 532,000
561 2010 MCAS TABs 4,937,631 3,960,265 11,232,014 2,608,260 458,598
570 Successor Agency(Trust Fun 8,317,661 2,668,543 2,368,045 0 0
571 PARS OPEB 0 0 6,075 0 0
575 Tustin Housing Authority 361,844 416,804 951,072 2,117,374 1,317,083
577 Inclusionary Housing 0 0 0 0 0
TOTAL 166,004,459 168,982,197 195,788,938 260,505,921 187,048,099
City Council
Personnel 0 0 0 0 0
Operations 43,844 46,925 46,481 50,800 50,800
Capital 0 0 0 0 0
43,844 46,925 46,481 50,800 50,800
City Clerk
Personnel 406,146 448,172 499,430 533,900 531,497
Operations 142,907 122,384 145,750 173,700 178,700
Capital 7,193 2,373 4,039 17,369 17,369
556,246 572,929 649,219 724,969 727,566
CityAttorney
Personnel 0 0 0 0 0
Operations 525,687 469,505 603,901 550,000 550,000
Capital 0 0 0 0 0
525,687 469,505 603,901 550,000 550,000
City Manager's Office
City Manager
Personnel 523,887 568,153 599,520 641,800 604,611
Operations 99,155 101,446 93,940 71,600 72,100
Capital 0 0 0 0 0
623,042 669,599 693,460 713,400 676,711
MidYear Exp Summaries 5 212712020
City of Tustin
FY 2019-2020 MidYear Budget - Expenditure Summary
Expenditure Summary 16117 17118 18119 19120 19120
Amended
Actual Actual Actual Budget Projected
Economic Development Division
Personnel 848,068 886,721 751,697 1,005,400 1,041,322
Operations 136,651 344,148 476,841 504,492 403,170
Capital 0 0 0 0 0
984,720 1,230,869 1,228,538 1,509,892 1,444,492
City Manager's Office
Personnel 1,371,956 1,454,873 1,351,217 1,647,200 1,645,933
Operations 235,806 445,594 570,780 576,092 475,270
Capital 0 0 0 0 0
City Manager's Office Total 1,607,762 1,900,468 1,921,998 2,223,292 2,121,203
Finance
Personnel 899,217 1,033,714 1,176,048 1,231,000 1,218,760
Operations 365,555 297,071 317,587 359,100 377,100
Capital 0 0 0 3,000 3,000
1,264,772 1,330,785 1,493,635 1,593,100 1,598,860
Human Resources
Personnel 559,377 623,771 694,083 746,540 734,049
Operations 160,016 218,733 235,840 265,975 257,192
Capital 0 0 0 0 8,000 i
719,394 842,504 929,923 1,012,515 999,241
Community Development
Planning
Personnel 1,493,178 1,659,605 1,705,500 1,515,950 1,545,150
Operations 521,000 461,867 333,080 342,350 342,350
Capital 0 0 0 0 0
2,014,179 2,121,472 2,038,581 1,858,300 1,887,500
Building
Personnel 671,975 559,508 544,207 1,018,800 979,820
Operations 815,841 1,048,817 1,352,052 1,009,200 974,200
Capital 0 0 0 0 0
1,487,816 1,608,324 1,896,259 2,028,000 1,954,020
Code Enforcement
Personnel 116,724 239,840 240,407 154,800 159,022
Operations 15,972 19,242 30,420 96,950 96,950
Capital 0 0 0 0 0
132,696 259,082 270,827 251,750 255,972
MidYear Exp Summaries 6 2127/2020
City of Tustin
FY 2019-2020 MidYear Budget - Expenditure Summary
Expenditure Summary 16117 17118 18119 19120 19120
Amended
Actual Actual Actual Budget Projected
Community Development
Personnel 2,281,878 2,458,953 2,490,114 2,689,550 2,683,993
Operations 1,352,813 1,529,926 1,715,553 1,448,500 1,413,500
Capital 0 0 0 0 0
Comm.Development Total 3,634,690 3,988,879 4,205,667 4,138,050 4,097,493
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 Totc 0 0 0 0 0
Public Works
Administration
Personnel 476,347 609,124 693,707 424,400 407,446
Operations 597,258 636,304 735,412 764,400 735,600
Capital 0 0 0 0 0
1,073,605 1,245,428 1,429,119 1,188,800 1,143,046
Engineering
Personnel 808,008 889,351 942,822 1,210,400 1,306,557
Operations 128,322 39,327 59,064 220,178 154,000
Capital 0 0 0 0 0
936,330 928,678 1,001,886 1,430,578 1,460,557
Streets
Personnel 699,697 634,486 597,614 608,500 599,778
Operations 117,314 111,766 116,883 130,300 130,300
Capital 3,325,000 2,197,665 4,495,090 3,044,650 3,044,650
4,142,012 2,943,916 5,209,587 3,783,450 3,774,728
Landscape
Personnel 1,432,400 1,595,001 1,782,614 1,819,400 1,837,123
Operations 2,400,912 2,648,813 2,803,185 3,056,892 3,408,828
Capital 0 0 0 0 0
3,833,311 4,243,814 4,585,799 4,876,292 5,245,950
Water Quality
Personnel 146,374 182,625 181,443 183,800 178,817
Operations 276,118 324,754 298,608 433,446 393,000
Capital 0 0 0 0 0
422,492 507,379 480,051 617,246 571,817
Fleet Maintenance
Personnel 468,752 486,119 493,292 625,400 536,278
Operations 433,974 435,820 540,245 532,728 561,978
Capital 0 0 0 0 0
902,726 921,939 1,033,537 1,158,128 1,098,256
MidYear Exp Summaries 7 212712020
City of Tustin
FY 2019-2020 MidYear Budget - Expenditure Summary
Expenditure Summary 16117 17118 18119 19120 19120
Amended
Actual Actual Actual Budget Projected
Building Facilities
Personnel 258,583 363,644 410,834 335,200 429,938
Operations 1,223,405 1,283,821 1,618,520 1,828,949 1,829,184
Capital 0 0 0 0 0
1,481,988 1,647,465 2,029,354 2,164,149 2,259,122
Emergency Services
Personnel 0 0 0 0 0
Operations 360 0 0 0 0
Capital 0 0 0 0 0
360 0 0 0 0
Public Works
Personnel 4,290,160 4,760,348 5,102,325 5,207,100 5,295,936
Operations 5,177,663 5,480,606 6,171,918 6,966,892 7,212,890
Capital 3,325,000 2,197,665 4,495,090 3,044,650 3,044,650
Public Works Total 12,792,824 12,438,619 15,769,333 15,218,642 15,553,476
Police
Administration
Personnel 1,157,336 1,442,464 1,492,918 1,408,600 1,294,481
Operations 1,571,238 2,006,837 2,049,342 2,438,597 3,008,541
Capital 0 0 0 0 0
2,728,573 3,449,301 3,542,260 3,847,197 4,303,022
City Operations
Personnel 0 0 907,755 4,557,543 4,399,322
Operations 0 0 41 646,344 747,296
Capital 0 0 0 0 0
0 0 907,796 5,203,887 5,146,618
North Area Division
Personnel 6,284,231 6,635,181 6,039,444 4,944,100 4,673,309
Operations 534,129 493,010 584,116 69,545 62,945
Capital 0 0 0 0 0
6,818,360 7,128,191 6,623,560 5,013,645 4,736,254
South Area Division
Personnel 5,576,585 5,459,922 5,034,600 4,926,533 4,598,843
Operations 168,842 149,995 155,598 70,618 61,065
Capital 0 0 0 0 0
5,745,428 5,609,917 5,190,198 4,997,151 4,659,908
Special Operations Division
Personnel 3,650,450 3,517,915 4,170,346 3,225,500 3,250,442
Operations 172,841 144,315 239,382 212,362 194,809
Capital 0 0 0 0 0
3,823,292 3,662,230 4,409,727 3,437,862 3,445,251
MidYear Exp Summaries 8 212712020
City of Tustin
FY 2019-2020 MidYear Budget - Expenditure Summary
Expenditure Summary 16117 17118 18119 19120 19120
Amended
Actual Actual Actual Budget Projected
Professional Standards Division
Personnel 1,986,045 2,368,354 2,124,869 1,949,200 1,920,648
Operations 273,579 289,583 281,027 608,623 601,416
Capital 0 0 0 0 0
2,259,625 2,657,937 2,405,896 2,557,823 2,522,064
Field Support Services
Personnel 21004,631 2,152,411 2,390,246 2,697,000 2,664,036
Operations 267,435 226,183 207,641 422,675 435,165
Capital 0 0 0 0 0
2,272,066 2,378,594 2,597,887 3,119,675 3,099,201
Operations Support Services
Personnel 1,367,798 1,492,736 1,439,894 1,562,300 1,633,476
Operations 267,943 221,190 246,345 247,775 192,802
Capital 0 0 0 0 0
1,635,741 1,713,926 1,686,239 1,810,075 1,826,278
Police
Personnel 22,027,076 23,068,983 23,600,071 25,270,776 24,434,556
Operations 3,256,009 3,531,112 3,763,491 4,716,538 5,304,039
Capital 0 0 0 0 0
Police Total 25,283,085 26,600,095 27,363,563 29,987,314 29,738,595
Fire Service Contract
Personnel 0 0 0 0 0
Operations 7,181,784 7,580,663 8,035,988 8,740,000 8,740,000
Capital 0 0 0 0 0
Fire Service Contract Total 7,181,784 7,580,663 8,035,988 8,740,000 8,740,000
Parks&Recreation
Administration
Personnel 482,024 513,365 516,610 563,400 540,736
Operations 407,165 423,301 584,601 688,178 747,178
Capital 0 200 172 850 850
889,190 936,866 1,101,383 1,252,428 1,288,764
Sports
Personnel 667,903 683,631 707,721 742,800 705,315
Operations 344,667 333,722 272,270 336,622 336,622
Capital 7,855 2,342 4,091 5,000 5,000
1,020,426 1,019,695 984,081 1,084,422 1,046,937
MidYear Exp Summaries 9 212712020
City of Tustin
FY 2019-2020 MidYear Budget - Expenditure Summary
Expenditure Summary 16117 17118 18119 19120 19120
Amended
Actual Actual Actual Budget Projected
Classes/Cultural Services
Personnel 194,529 313,363 309,302 381,975 377,133
Operations 407,700 397,386 536,856 424,200 521,700
Capital 6,619 14,434 10,091 19,000 19,000
608,848 725,183 856,250 825,175 917,833
Senior Citizens
Personnel 368,177 419,572 424,741 474,500 460,485
Operations 103,668 112,530 88,069 102,700 102,700
Capital 0 0 0 0 0
471,845 532,103 512,810 577,200 563,185
Support Services
Personnel 277,960 343,762 330,041 362,300 354,699
Operations 7,553 14,740 10,844 11,851 8,150
Capital 2,127 2,000 823 2,000 2,000
287,640 360,502 341,708 376,151 364,849
Tustin Youth Center
Personnel 340,122 344,416 376,887 376,600 370,221
Operations 32,260 28,372 28,381 38,050 38,050
Capital 1,351 377 285 1,400 1,400
373,733 373,165 405,554 416,050 409,671
Parks&Rec
Personnel 2,330,715 2,618,109 2,665,302 2,901,575 2,808,589
Operations 1,303,013 1,310,051 1,521,022 1,601,601 1,754,400
Capital 17,953 19,353 15,462 28,250 28,250
Parks&Rec Total 3,651,681 3,947,514 4,201,786 4,531,426 4,591,239
Non-Departmental
Personnel 423,143 440,177 474,008 441,800 442,518
Operations 5,399,730 7,615,295 3,031,812 1,691,533 1,573,974
Capital 374,391 0 0 0 0
6,197,264 8,055,472 3,505,819 2,133,333 2,016,492
General Fund Total
Personnel 34,589,668 36,907,100 38,052,598 40,669,441 39,795,831
Operations 25,144,826 28,647,866 26,160,125 27,140,732 27,887,865
Capital 3,724,538 2,219,392 4,514,591 3,093,269 3,101,269
100 General Fund Total 63,459,032 67,774,357 68,727,314 70,903,442 70,784,965
MidYear Exp Summaries 10 212712020
City of Tustin
FY 2019-2020 MidYear Budget - Expenditure Summary
Expenditure Summary 16117 17118 18119 19120 19120
Amended
Actual Actual Actual Budget Projected
Projected General Fund Expenditures
$25,000,000 — - -- --
$20,000,000 - -- -- --
■ FY 19-20 Rev.
Budget
r FY 19-20 Proj.
$15,000,000 — ____Budget
$10,000,000 -
$5,000,000
$0 0-1100 .
-
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�J 6`,J P�� �a z�o� � pyo �� \\J� fat � a oa\� �tc`a�
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MidYear Exp Summaries 11 2/27/2020
City of Tustin
FY 2019-2020 MidYear Budget - Expenditure Summary
Expenditure Summary 16117 17118 18119 19120 19120
Amended
Actual Actual Actual Budget Projected
Obig Reimb Frm Successor Agncy
Personnel 0 0 0 0 0
Operations 1,528 1,324 1,188 1,986,216 1,986,216
Capital 0 0 0 0 0
186 Obig Reimb Frm Successor 1,528 1,324 1,188 1,986,216 1,986,216
Backbone Fee Fund
Personnel 0 0 0 0 0
Operations 174,712 160,734 1,398,858 428,348 0
Capital 602,338 920,899 9,889,624 37,594,955 18,781,361
187 Backbone Fee Fund Total 777,050 1,081,633 11,288,482 38,023,303 18,781,361
Land Held for Resale
Personnel 660,426 0 3,300,000 3,300,000 3,300,000
Operations 26,515,512 16,308,330 21,506,107 6,807,386 4,918,210
Operations 5,860 0 0 0 0
Capital 3,624,423 3,886,317 8,356,000 22,850,984 8,029,159
189 Land Held for Resale Total 30,806,222 20,194,647 33,162,107 32,958,370 16,247,369
CIP,CIP
Personnel 0 0 0 0 0
Operations 3,566 166,110 127,187 34,573 34,573
Capital 5,570,583 7,952,516 6,664,360 11,342,610 10,493,606
200 CIP Total 5,574,150 8,118,626 6,791,548 11,377,183 10,528,179
CDBG Admin
Personnel 162,859 127,544 164,859 249,700 248,901
Operations 198,033 184,069 116,849 351,345 401,345
Capital 0 0 0 0 0
360,892 311,613 281,708 601,045 650,246
CDBG Admin,Job Creation 1 Incentive
Personnel 0 0 0 0 0
Operations 0 0 0 0 0
Capital 0 0 0 0 0
0 0 0 0 0
MidYear Exp Summaries 12 212712020
City of Tustin
FY 2019-2020 MidYear Budget - Expenditure Summary
Expenditure Summary 16117 17118 18119 19120 19120
Amended
Actual Actual Actual Budget Projected
CDBG Capital
Personnel 0 0 0 0 0
Operations 0 0 0 0 0
Capital 133,562 259,115 830,564 482,500 831,154
Capital 0 0 0 0 0
133,562 259,115 830,564 482,500 831,154
CDBG Total
Personnel 162,859 127,544 164,859 249,700 248,901
Operations 198,033 184,069 116,849 351,345 401,345
Capital 133,562 259,115 830,564 482,500 831,154
120 CDBG Total 494,454 570,729 1,112,272 1,083,545 1,481,400
Cable PEG Fees
Personnel 0 0 0 0 0
Operations 513,292 0 975 50,000 120,000
Capital 0 0 0 0 0
129 Cable PEG Fees Total 513,292 0 975 50,000 120,000
Gas Tax,Non-Dept
Personnel 0 0 0 0 0
Operations 4,151 3,696 3,290 4,000 0
Capital 0 0 0 0 0
4,151 3,696 3,290 4,000 0
Gas Tax,CIP
Personnel 143,579 157,743 162,408 323,800 317,283
Operations 1,344,930 1,235,343 1,374,084 1,474,058 1,470,612
Capital 209,510 130,919 838,898 3,138,981 152,440
1,698,020 1,524,005 2,375,391 4,936,838 1,940,335
Gas Tax Total
Personnel 143,579 157,743 162,408 323,800 317,283
Operations 1,349,081 1,239,038 1,377,375 1,478,058 1,470,612
Capital 209,510 130,919 838,898 3,138,981 152,440
130 Gas Tax Total 1,702,170 1,527,700 2,378,681 4,940,838 1,940,335
MidYear Exp Summaries 13 212712020
City of Tustin
FY 2019-2020 MidYear Budget - Expenditure Summary
Expenditure Summary 16117 17118 18119 19120 19120
Amended
Actual Actual Actual Budget Projected
Park Dev
Personnel 0 0 0 0 0
Operations 243,058 77,584 427,694 104,835 0
Operations 2,818 2,295 2,376 0 0
Capital 750 0 0 0 0
Capital 320,597 199,133 430,920 1,936,897 1,980,010
567,223 279,012 860,990 2,041,732 1,980,010
Park Dev,CIP
Personnel 0 0 0 0 0
Operations 245,876 79,879 430,070 104,835 0
Capital 321,347 199,133 430,920 1,936,897 1,980,010
131 Park Dev Total 567,223 279,012 860,990 2,041,732 1,980,010
Legacy Park,CIP
Personnel 0 0 0 0 0
Operations 4,039 2,462 863 0 0
Capital 504,572 3,629,490 1,204,386 693,885 311,346
508,611 3,631,953 1,205,249 693,885 311,346
Park Dev Tustin Legacy,CIP
Personnel 0 0 0 0 0
Operations 4,039 2,462 863 0 0
Capital 504,572 3,629,490 1,204,386 693,885 311,346
132 Park Dev Tustin Legacy Total 508,611 3,631,953 1,205,249 693,885 311,346
SCAQMD,Non-Departmental
Personnel 0 0 0 0 0
Operations 172 159 206 100,000 100,000
Capital 198,000 0 0 0 0
133 SCAQMD Total 198,172 159 206 100,000 100,000
Asset Forfeit,Non-Dept.
Personnel 0 0 0 0 0
Operations 27 2,989 26 0 0
Capital 0 0 0 0 0
134 Asset Forfeit Total 27 2,989 26 0 0
Asset Forfeit,Non-Dept,
Personnel 0 0 0 0 0
Operations 38 54,324 134,135 13,702 13,702
Capital 0 0 0 0 0
135 Asset Forfeit Total 38 54,324 134,135 13,702 13,702
MidYear Exp Summaries 14 212712020
City of Tustin
FY 2019-2020 MidYear Budget - Expenditure Summary
Expenditure Summary 16117 17118 18119 19120 19120
Amended
Actual Actual Actual Budget Projected
Asset Forfeit,Non-Dept.
Personnel 0 0 0 0 0
Operations 6 4 5 0 0
Capital 0 0 0 0 0
137 Asset Forfeit Total 6 4 5 0 0
Suppl Law Enforcement,CIP
Personnel 102,348 112,452 120,183 133,800 136,125
Operations 0 0 0 0 0
Operations 109 93 68 0 0
Capital 11,055 127,408 32,810 0 5,612
136 Suppl Law Total 113,512 239,953 153,061 133,800 141,737
Measure M-Non-Dept
Personnel 0 0 0 0 0
Operations 526 22 0 0 0
Capital 0 0 0 0 0
526 22 0 0 0
Measure M-Capital
Personnel 0 0 0 0 0
Operations 0 0 0 0 0
Capital 637,403 74,325 0 0 0
637,403 74,325 0 0 0
Measure M
Personnel 0 0 0 0 0
Operations 526 22 0 0 0
Capital 637,403 74,325 0 0 0
138 Measure M Total 637,929 74,347 0 0 0
Measure M2-Non-Dept
Personnel 0 0 0 0 0
Operations 105,230 293,886 164,379 40,000 40,000
Capital 0 0 0 0 0
105,230 293,886 164,379 40,000 40,000
Measure M2-Capital
Personnel 0 0 0 0 0
Operations 225,286 207,958 154,095 29,725 0
Capital 699,365 6,627,023 2,132,368 5,603,928 1,999,987
924,651 6,834,980 2,286,462 5,633,653 1,999,987
MidYear Exp Summaries 15 212712020
City of Tustin
FY 2019-2020 MidYear Budget - Expenditure Summary
Expenditure Summary 16117 17118 18119 19120 19120
Amended
Actual Actual Actual Budget Projected
Measure M2
Personnel 0 0 0 0 0
Operations 330,516 501,843 318,473 69,725 40,000
Capital 699,365 6,627,023 2,132,368 5,603,928 1,999,987
139 Measure M2 Total 1,029,881 7,128,866 2,450,841 5,673,653 2,039,987
Road Maint&Rehab
Personnel 0 0 0 0 0
Operations 0 0 131,834 0 0
Capital 0 0 274,890 3,270,500 1,261,980
140 Tustin LLD Total 0 0 406,724 3,270,500 1,261,980
Tustin LLD,Special District
Personnel 0 0 0 0 0
Operations 1,056,423 1,096,963 1,037,734 1,226,000 1,256,000
Capital 0 0 0 0 0
141 Tustin LLD Total 1,056,423 1,096,963 1,037,734 1,226,000 1,256,000
Tustin SL-Capital
Personnel 0 0 0 0 0
Operations 587,224 589,174 371,234 459,000 486,520
Capital 0 1,328,456 0 0 0
587,224 1,917,631 371,234 459,000 486,520
Tustin SL-Non-Dept
Personnel 0 0 0 0 0
Operations 1,415 1,463 967 501,500 501,500
Capital 0 0 0 0 0
1,415 1,463 967 501,500 501,500
Tustin SL
Personnel 0 0 0 0 0
Operations 588,639 590,638 372,201 960,500 988,020
Capital 0 1,328,456 0 0 0
142 Tustin SL Total 588,639 1,919,094 372,201 960,500 988,020
Solid Waste
Personnel 0 0 28,379 133,400 129,069
Operations 0 0 15,013 80,000 80,000
Capital 0 0 0 0 0
171 Solid Waste Total 0 0 43,391 213,400 209,069
MidYear Exp Summaries 16 212712020
City of Tustin
FY 2019-2020 MidYear Budget - Expenditure Summary
Expenditure Summary 16117 17118 18119 19120 19120
Amended
Actual Actual Actual Budget Projected
Special Events
Personnel 0 32,529 0 5,000 1,000
Operations 0 154,918 118,619 148,153 152,153
Capital 0 0 0 0 0
0 187,447 118,619 153,153 153,153
Special Events
Personnel 0 37,904 0 8,500 3,500
Operations 0 128,548 200,781 166,400 171,400
Capital 0 0 0 0 0
0 166,452 200,781 174,900 174,900
Special Events
Personnel 0 0 0 0 0
Operations 0 36,769 34,960 55,500 55,500
Capital 0 0 0 0 0
0 36,769 34,960 55,500 55,500
Special Events
Personnel 0 70,432 0 13,500 4,500
Operations 0 320,235 354,361 370,053 379,053
Capital 0 0 0 0 0
180 Special Events Total 0 390,668 354,361 383,553 383,553
Workers Comp,Self Insurance
Personnel 0 0 0 0 0
Operations 1,011,952 1,171,121 1,292,037 1,100,110 1,099,363
Capital 538 3,484 3,970 5,000 5,000
181 Workers Comp Total 1,012,490 1,174,605 1,296,006 1,105,110 1,104,363
Liability,Self Insurance
Personnel 0 0 0 0 0
Operations 34 171 294 0 0
Capital 0 0 0 0 0
34 171 294 0 0
Personnel 0 0 0 0 0
Operations 760,209 2,254,976 1,053,293 1,259,624 1,238,654
Capital 0 0 0 0 0
760,209 2,254,976 1,053,293 1,259,624 1,238,654
MidYear Exp Summaries 17 212712020
City of Tustin
FY 2019-2020 MidYear Budget - Expenditure Summary
Expenditure Summary 16117 17118 18119 19120 19120
Amended
Actual Actual Actual Budget Projected
Personnel 0 0 0 0 0
Operations 760,243 2,255,147 1,053,587 1,259,624 1,238,654
Capital 0 0 0 0 0
182 Liability Total 760,243 2,255,147 1,053,587 1,259,624 1,238,654
Unemployment,Self Insurance
Personnel 0 0 0 0 0
Operations 34 23 10 0 0
Operations 10,619 3,700 32,687 25,000 25,000
Capital 0 0 0 0 0
183 Unemployment 10,653 3,723 32,697 25,000 25,000
Equipment Replacement
Personnel 0 0 0 0 0
Operations 2,081 1,542 1,431 2,800 2,800
Capital 2,454,048 2,408,943 320,170 2,060,329 956,000
184 Equip.Replacement Total 2,456,129 2,410,484 321,601 2,063,129 958,800
3
I
i
Information Technology
Personnel 372,001 387,793 411,658 702,800 690,381
Operations 935,505 1,040,778 1,085,394 1,832,065 1,832,065
Operations 165 288 212 0 0
Capital 280,769 416,936 1,015,385 1,422,700 1,422,700
185 Info.Technology Total 1,588,440 1,845,795 2,512,648 3,957,565 3,945,146
Hanger Fund
Personnel 0 0 0 0 0
Operations 0 0 0 0 0
Capital 0 0 0 0 0
191 Hanger Fund Total 0 0 0 0 0
Water,Service Billing
Personnel 681,460 704,742 791,818 991,700 965,491
Operations 2,173,595 1,554,007 1,542,129 1,897,300 1,897,300
Capital 12,904 2,318 5,691 50,000 50,000
2,867,959 2,261,066 2,339,638 2,939,000 2,912,791
MidYear Exp Summaries 18 212712020
City of Tustin
FY 2019-2020 MidYear Budget - Expenditure Summary
Expenditure Summary 16117 17118 18119 19120 19120
Amended
Actual Actual Actual Budget Projected
Water,Administration
Personnel 706,298 782,763 799,247 913,900 979,659
Operations 2,551,275 1,904,300 2,318,126 2,911,301 2,862,901
Capital 0 0 0 0 0
3,257,573 2,687,062 3,117,373 3,825,201 3,842,560
Water,Administration
Personnel 0 0 0 0 0
Operations 1,675,789 1,762,551 1,859,469 1,800,000 1,800,000
Capital 0 0 0 0 0
1,675,789 1,762,551 1,859,469 1,800,000 1,800,000
Water Distribution
Personnel 1,077,076 1,144,995 1,043,361 1,293,900 1,278,607
Operations 146,782 180,024 195,941 150,200 157,200
Capital 0 152,126 0 0 0
1,223,858 1,477,144 1,239,302 1,444,100 1,435,807
Main Street Facilities
Personnel 185,970 139,025 153,246 180,000 169,021
Operations 562,504 361,512 57,399 130,845 103,500
Capital 0 0 0 0 0
748,473 500,537 210,645 310,845 272,521
17th Street Desalter
Personnel 337,060 360,981 378,017 247,000 263,359
Operations 1,401,407 1,344,706 861,165 1,685,452 1,712,800
Capital 0 0 0 0 0
1,738,467 1,705,687 1,239,182 1,932,452 1,976,159
Imported Water
Personnel 73,077 69,318 101,947 101,800 99,535
Operations 1,480,487 1,727,653 2,307,900 1,120,000 1,120,000
Capital 0 0 0 0 0
1,553,564 1,796,971 2,409,846 1,221,800 1,219,535
Water Production
Personnel 113,404 239,076 279,300 268,200 239,735
Operations 3,285,642 4,153,387 4,371,488 4,941,519 4,942,200
Capital 0 0 0 0 0
3,399,047 4,392,463 4,650,788 5,209,719 5,181,935
MidYear Exp Summaries 19 212712020
City of Tustin
FY 2019-2020 MidYear Budget - Expenditure Summary
Expenditure Summary 16117 17118 18119 19120 19120
Amended
Actual Actual Actual Budget Projected
Water Utility Fund Total
Personnel 3,174,345 3,440,900 3,546,936 3,996,500 3,995,405
Operations 13,277,480 12,988,140 13,513,617 14,636,616 14,595,901
Capital 12,904 154,443 5,691 50,000 50,000
300 Water Utility Fund Total 16,464,730 16,583,484 17,066,243 18,683,116 18,641,306
Water Capital Fund
Personnel 0 0 0 0 0
Operations 7,063 6,395 5,209 0 0
Capital 0 1,039,568 3,283,574 14,809,594 4,038,709
7,063 1,045,963 3,288,783 14,809,594 4,038,709
a
Water Capital Fund
Personnel 0 0 0 0 0
Operations 665,403 1,246,172 548,175 752,379 700,000
Capital 580 75,542 113,815 0 0
665,983 1,321,714 661,990 752,379 700,000
Water Capital Fund
Personnel 0 0 0 0 0 1
Operations 672,466 1,252,567 553,384 752,379 700,000
Capital 580 1,115,110 3,397,388 14,809,594 4,038,709
301 Water Capital Fund Total 673,046 2,367,677 3,950,772 15,561,973 4,738,709
2011 Water Revenue Bond Fund
Personnel 0 0 0 0 0
Operations 2,274,463 4,306,089 0 0 0
Operations 452 190 171 0 0
Capital Outlay 0 0 0 571,000 282,000
305 2011 Water Bond Fund Total 2,274,915 4,306,278 171 571,000 282,000
2013 Water Revenue Bond Fund
Personnel 0 0 0 0 0
Operations 10,629 8,951 6,305 0 0
Capital Outlay 0 1,619,522 1,982,906 9,326,498 9,326,498
306 2013 Water Bond Fund Total 10,629 1,628,472 1,989,211 9,326,498 9,326,498
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
MidYear Exp Summaries 20 212712020
City of Tustin
FY 2019-2020 MidYear Budget - Expenditure Summary
Expenditure Summary 16117 17118 18119 19120 19120
Amended
Actual Actual Actual Budget Projected
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 550,000 539,264 369,711 551,000 587,000
Capital 0 0 0 0 0
431 District 95-1 Const.Total 550,000 539,264 369,711 551,000 587,000
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 1,306,936 717,384 685,431 1,345,319 1,345,319
Capital 0 0 0 0 0
433 CFD 04.1 Total 1,306,936 717,384 685,431 1,345,319 1,345,319
CFD 06-1 Construction
Personnel 0 0 0 0 0
Operations 33,621 87,416 0 13,080 13,080
Operations 0 0 45,407 0 0
Capital (1,727) 0 240,000 2,856,306 0
434 CFD 06-1 Construction Total 31,894 87,416 285,407 2,869,386 13,080
CFD 06.1 Debt Svs
Personnel 0 0 0 0 0
Operations 36,112 0 0 0 0
Operations 6,298,021 3,251,778 3,227,111 5,340,913 5,340,913
Capital 0 0 0 0 0
435 CFD 06.1 Debt Svs Total 6,334,134 3,251,778 3,227,111 5,340,913 5,340,913
MidYear Exp Summaries 21 212712020
City of Tustin
FY 2019-2020 MidYear Budget - Expenditure Summary
Expenditure Summary 16117 17118 18119 19120 19120
Amended
Actual Actual Actual Budget Projected
CFD 07.1 Debt Svs
Personnel 0 0 0 0 0
Operations 1,365,485 929,131 883,698 1,122,725 1,122,725
Capital 0 0 0 0 0
436 CFD 07-1 Debt Svs Total 1,365,485 929,131 883,698 1,122,725 1,122,725
CFD 07-1 Construction
Personnel 0 0 0 0 0
Operations 208,439 120,163 850 27,713 0
Operations 0 0 397,463 0 0
Capital 0 638,372 507,870 548,000 0
437 CFD 07-1 Construction Total 208,439 758,534 906,183 575,713 0
CFD 06.1 Annex Construction
Personnel 0 0 0 0 0
Operations 0 0 0 0 0
Capital 0 0 0 0 0
438 CFD 06.1 Annex Const.Total 0 0 0 0 0
CFD 13-01
Personnel 0 0 0 0 0
Operations 221,457 287,204 417,935 0 0
Capital 0 0 0 0 0
440 CFD 13-01 Total 221,457 287,204 417,935 0 0
CFD 14-01 Debt Service
Personnel 0 0 0 0 0
Operations 1,615,132 1,475,994 1,446,350 1,443,175 1,443,175
Capital 0 0 0 0 0
441 CFD 14-01 Debt Service Total 1,615,132 1,475,994 1,446,350 1,443,175 1,443,175
Special Tax B
Personnel 0 0 0 0 0
Operations 3,477,116 3,573,713 3,779,993 4,072,500 4,072,500
Capital 0 0 0 0 0
442 Special Tax B Total 3,477,116 3,573,713 3,779,993 4,072,500 4,072,500
CFD 14-01 Construction
Personnel 0 0 0 0 0
Operations 205,637 20,100 1,499,573 3,700 0
Capital 3,791,461 3,633,055 2,383,593 9,869,220 532,000
Capital 0 0 6,642,320 0 0
443 CFD 14-01 Construction 3,997,097 3,653,154 10,525,486 9,872,920 532,000
MidYear Exp Summaries 22 212712020
City of Tustin
FY 2019-2020 MidYear Budget - Expenditure Summary
Expenditure Summary 16117 17118 18119 19120 19120
Amended
Actual Actual Actual Budget Projected
WAS 2010 TABs
Personnel 120,644 128,279 117,585 133,100 132,701
Operations 430,580 56,637 8,364 101,690 0
Capital 4,386,407 3,775,349 11,106,065 2,373,470 325,897
561 WAS 2010 TABs Total 4,937,631 3,960,265 11,232,014 2,608,260 458,598
PARS OPEB
Personnel 0 0 0 0 0
Operations 0 0 6,075 0 0
Capital 0 0 0 0 0
571 MCAS 2010 TABs Total 0 0 6,075 0 0
Tustin Housing Authority
Personnel 237,139 287,498 361,583 334,300 332,113
Operations 124,705 129,306 589,488 1,783,074 984,970
Capital 0 0 0 0 0
575 Tustin Housing Authority Tot, 361,844 416,804 951,072 2,117,374 1,317,083
Inclusionary Housing Fee
Personnel 0 0 0 0 0
Operations 0 0 0 0 0
Capital 0 0 0 0 0
577 Inclusionary Housing Fee 0 0 0 0 0
Successor Agency(Jul-Dec)
Personnel 0 0 0 0 0
Operations 8,317,661 2,668,543 2,368,045 0 0
Debt Service 0 0 0 0 0
Successor Agency 8,317,661 2,668,543 2,368,045 0 0
Total
Personnel 39,563,010 41,619,740 46,266,189 49,990,341 49,082,311
Operations 99,279,774 86,242,251 86,747,980 76,614,953 74,079,060
Capital 27,161,675 41,120,206 62,774,769 133,900,627 63,886,728
166,004,459 168,982,197 195,788,938 260,505,921 187,048,099
MidYear Exp Summaries 23 2/2712020
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