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10 MID-YEAR BUDGET REVIEW FISCAL YEAR 20-21
DocuSign Envelope ID:CAB57C8D-3609-462D-8071-279DAF807D2E Agenda Item 10 DS Reviewed: D5W AGENDA REPORT City Manager Finance Director MEETING DATE: FEBRUARY 2, 2021 TO: MATTHEW S. WEST, CITY MANAGER FROM: JASON AL-IMAM, FINANCE DIRECTOR/CITY TREASURER SUBJECT: MID-YEAR BUDGET REVIEW FOR FISCAL YEAR 2020-2021 SUMMARY: This report provides the City Council with a Mid-Year Budget Review of Fiscal Year 2020-2021, which projects General Fund operating revenues to be $1.5 million higher than the adopted budget and General Fund operating expenditures to be $1.8 million under budget; and projects General Fund Reserves of $19 million at June 30, 2021 (or 27% of General Fund operating expenditures) which exceeds the City Council's minimum reserve policy of 20%. RECOMMENDATIONS: Staff recommends that the City Council: 1) Adjust the amended budget for General Fund Revenues based on the projected amounts reflected within this report; 2) Re-appropriate $283,580 from unappropriated reserves of the Measure M2 Fund (Fund 139) for capital project costs on the Del Amo & Newport Ave Improvements (CIP# 70249), due to a change in the funding source for this project from Gas Tax Fund (Fund 130) to Measure M2; 3) Authorize a supplemental appropriation of$64,000 from unappropriated reserves of the Landscape Lighting District Fund (Fund 141) for costs associated with professional services related to a rate study associated with the Assessment District; 4) Authorize a supplemental appropriation of $221,706 from unappropriated reserves of the Assessment District 95-1 Construction Fund (Fund 431) to transfer funds to the Landscape Lighting District Fund (Fund 141) to cover operating costs; 5) Authorize a supplemental appropriation of$359,300 from additional unappropriated Special Tax B Fund (Fund 442) revenues to reimburse the General Fund for related costs; 6) Authorize a transfer of$500,000 from the Land Proceeds Fund (Fund 189) to the City's Other Post-Employment Benefits (OPEB) Trust Fund; and, 7) Authorize an additional payment of $3.3 million to CalPERS to paydown the City's unfunded pension liability. DocuSign Envelope ID:CAB57C8D-3609-462D-8071-279DAF807D2E Fiscal Year 2020-2021 Mid-Year Review Page 2 of 6 CORRELATION TO THE STRATEGIC PLAN: The recommendation correlates to the strategic plan by implementing Goal C, sustain long-term financial strength with adequate reserves and enhanced capacity to provide a sustainable level of City services. DISCUSSION: General Fund operating revenues for Fiscal Year 2020-2021 are projected to be approximately$1.5 million higher than the budget adopted by City Council on June 16, 2020. 11 �MM I I� I lykgrl� Amended Budget Operating Revenues Budget Projected Variance Property Tax $22,068,393 $22,205,016 $ 136,623 Sales & Use Tax 23,295,609 26,428,690 3,133,081 Franchise Fees 1,942,000 1,532,800 (409,200) Transient Occupancy Tax 1,405,000 700,000 (705,000) Other Tax Revenue 944,750 943,750 (1,000) Departmental Revenue 1,507,036 1,098,036 (409,000) Use of Money & Property 1,999,407 1,714,940 (284,467) Fines & Forfeitures 900,000 575,000 (325,000) Transfers & Reimbursements* 10,338,400 10,646,800 308,400 Other Revenue 878,000 940,323 62,323 Total Operating Revenues $65,278,595 $66,785,355 $1,506,760 Non-Operating Revenues CARES Act Revenue Passed-Through: State of California $ 992,487 $ 993,591 $ 1,104 County of Orange 2,040,135 2,045,028 4,893 Total Non-Operating Revenues $ 3,032,622 $ 3,038,619 $ 5,997 Total General Fund Revenue $68,311,217 $69,823,974 $1,512,757 *The majority of transfers and reimbursements in the General Fund are related to ongoing program costs and/or services funded by restricted funds. DocuSign Envelope ID:CAB57C8D-3609-462D-8071-279DAF807D2E Fiscal Year 2020-2021 Mid-Year Review Page 3 of 6 Material variances from the amended budget are as follows: Property Tax Revenue is projected to be higher due to a 5% increase in assessed values, which is largely due to the 2% Proposition 13 inflation adjustment, changes in ownership and development at the Tustin Legacy. However, the growth in assessed values is partially offset with slightly higher than expected delinquencies. Sales & Use Tax Revenue is projected to be $3.1 million higher for 2020-2021 based on recent sales tax activity for the quarter ending September 30, 2020, which was projected to be down 18% due to State-mandated business restrictions compared to the same quarter a year ago(July 2019—September 2019); however, actual sales tax receipts were 11% higher than the same quarter a year ago due to better than expected sales tax revenue from Autos &Transportation, State & County Pools and Business & Industry. Franchise Fees are projected to be lower partly due to solid waste franchise fees, which are now recorded in the Solid Waste Fund along with related expenditures. In addition, electric utility franchise fees are projected to be lower than originally forecasted. Transient Occupancy Tax Revenue, Departmental Revenue & Use of Money & Property is expected to be lower as State-mandated business restrictions are expected to remain in place longer than originally expected. Fines & Forfeitures are projected to be lower due to decreases in vehicle code fines and parking citations. It should be noted that the issuance of street sweeping tickets was suspended through September 30, 2020 in connection with the local emergency regarding COVID-19. Transfers& Reimbursements are expected to be higher primarily due to additional Special Tax B revenues associated with the buildout and sale of homes at Levity. DocuSign Envelope ID:CAB57C8D-3609-462D-8071-279DAF807D2E Fiscal Year 2020-2021 Mid-Year Review Page 4 of 6 As outlined below, General Fund operating expenditures for Fiscal Year 2020-2021 are projected to be approximately$1.8 million under budget. Amended Budget Operating Expenditures Budget Projected Variance City Council $ 50,800 $ 50,800 - City Clerk 749,200 745,136 4,064 City Attorney 550,000 833,000 (283,000) City Manager 825,500 823,332 2,168 Economic Development 1,520,525 1,285,357 235,168 Finance 1,750,200 1,718,544 31,656 Human Resources 1,128,806 1,102,943 25,863 Community Development 4,372,350 4,266,411 105,939 Public Works 15,248,298 15,417,655 (169,357) Police Services 30,060,989 29,619,469 441,520 Fire Services 9,309,400 9,309,400 - Parks and Recreation 4,452,854 3,617,085 835,769 Non-Departmental 2,567,723 1,958,065 609,658 Total Operating Expenditures $ 72,586,645 $70,747,197 $1,839,448 Non-Operating Expenditures Small Business Assistance 2,500,000 2,500,000 - Non-Profit Assistance 250,000 250,000 - Meal Gap Program 127,506 127,794 (288) Other COVID-19 Costs 155,116 160,825 (5,709) Total Non-Operating Expenditures $ 3,032,622 $ 3,038,619 $ (5,997) Total General Fund Expenditures $75,619,267 $73,785,816 $1,833,451 Material variances from the amended budget are as follows: City Attorney costs are projected to be higher than the amended budget due to ongoing legal support. Economic Development is projected to be lower largely due to a vacancy and other departmental cost savings. Community Development is projected to be lower largely due to a vacancy associated with a contract Principal Project Planner position. DocuSign Envelope ID:CAB57C8D-3609-462D-8071-279DAF807D2E Fiscal Year 2020-2021 Mid-Year Review Page 5 of 6 Public Works is projected to be higher due to additional landscape maintenance costs and janitorial services, which was partially offset with tree trimming cost savings, salary savings and other departmental cost savings. Police Services is projected to be lower due to salary savings related to vacancies, which was partially offset with higher than expected overtime. Parks and Recreation is projected to be lower due to costs savings directly related to programs and activities that have been impacted by the State-mandated restrictions related to COVID-19. Non-Departmental costs savings is related to general leave cashouts for employees. General Fund Transfers & Reimbursements Restricted funds (such as Special Tax B, Measure M2, etc.) are required to be recorded in separate funds. Costs incurred in the General Fund that are eligible for reimbursement from other funds are recorded as transfers and reimbursements in accordance with governmental accounting standards. The majority of transfers and reimbursements in the General Fund are related to ongoing program costs and/or services funded by restricted funds. COVID-Related Revenue Losses While General Fund revenues are projected to be higher than expected, it is important to note that approximately $4 million in COVID-related revenue losses remain for 2020-2021, which is largely attributable to transient occupancy tax revenue and departmental revenue. General Fund Reserves The General Fund Reserve Policy provides that the City will maintain a reserve of 15% to 20% of annual General Fund expenditures. However, if the City Council declares a financial emergency, General Fund Reserves may fall to less than 15%. General Fund Reserves are projected to be approximately $19 million at June 30, 2021 (or 27% of General Fund operating expenditures), which exceeds the City Council's minimum reserve policy. Pension Update The City's net pension liability is$71 million ($281 million pension liability less$210 million in pension assets) based on the most recent CalPERS actuarial valuation as of June 30, 2019. The City has also deposited funds into a separate irrevocable Section 115 Pension Trust, which provides for rate stabilization since Pension Trust assets can be used to offset unanticipated increases in CalPERS DocuSign Envelope ID:CAB57C8D-3609-462D-8071-279DAF807D2E Fiscal Year 2020-2021 Mid-Year Review Page 6 of 6 pension costs. The Pension Trust had a balance of $6.9 million as of December 31, 2020, which brings the City's net pension liability to $64.1 million (77%funded). In 2018 the City Council established a goal to payoff all pension debt within 15 years, which would require that the City make additional payments to CalPERS of approximately $3 million each year. The additional (discretionary) payments are generally paid from the Land Proceeds Fund (189). Based on the status of Land Proceeds Fund reserves (which is approximately $7 million higher primarily due to project cost savings), it is recommended that the City make the additional payment of$3.3 million to CalPERS prior to June 30, 2021. Therefore, this additional payment to CalPERS is included in the projected expenditures for 2020-2021. User Fees &Charges Study The City charges a range of fees for services provided to residents and businesses. User fees and charges are intended to recover all or a portion of the City's costs for providing a service or access to public property. Examples of city fees include, building permits, recreation classes,facility rentals, etc. The City's fees and charges have generally not been reviewed since 2008. A comprehensive fee study is currently underway and is expected to be completed over the next several weeks. Biennial Budget Development Timeline The City is currently in the process of developing the biennial budget for Fiscal Years 2021-2022 and 2022-2023, which is tentatively scheduled to be brought forward to City Council for review and public input in May 2021. Jason AI-Imam Sean Tran Finance Director/City Treasurer Deputy Finance Director—Admin. Svs. J1'�'LL:�yz Glenda Babbitt Management Analyst Attachment: Mid-Year Budget Review DocuSign Envelope ID:CAB57C8D-3609-462D-8071-279DAF807D2E CITY OF TUSTIN MID-YEAR BUDGET REVIEW FISCAL YEAR 2020-21 Tus I N TREES z 0 F W-4 HISTORY BUILDING OUR FUTURE HONORING OUR PAST PREPARED BY THE FINANCE DEPARTMENT DocuSign Envelope ID:CAB57C8D-3609-462D-8071-279DAF807D2E CITY OF TUSTIN CITY COUNCIL Letitia Clark, Mayor Austin Lumbard,Mayor Pro Tem Barry W. Cooper, Councilmember Ryan Gallagher, Councilmember Rebecca"Beckie" Gomez, Councilmember David E. Kendig, City Attorney MANAGEMENT STAFF Matthew S. West, City Manager Nicole M. Bernard,Assistant City Manager Justina Willkom, 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 DocuSign Envelope ID:CAB57C8D-3609-462D-8071-279DAF807D2E City of Tustin FY 2020-2021 Mid-Year Budget Year End Projected Fund Balance for ALL FUNDS Audited 20/21 20/21 20/21 20/21 20/21 Projected Ending Projected Projected Projected Projected Projected Ending Balance Balance One-Time Transfer In/ One-Time Fund Description 06/30/20 Cash Revenues Expenditures Carry-Over Transfer Out 06/30/21 100 General Fund $22,928,498 $9,446,800 $60,377,174 $73,785,815 $0 $0 $18,966,657 101 General Fund-Emergency Fund $1,000,000 $0 $0 $0 $0 $0 $1,000,000 186 Oblg Reimb Frm Successor Agncy $1,448 $0 $0 $0 $0 $0 $1,448 187 Backbone Fee Fund $10,225,970 $187,552 $657,707 $3,216,075 $7,855,154 $0 $0 189 Land Held for Resale $39,074,205 $0 $507,143 $9,149,607 $3,882,034 $6,084,252 $20,465,455 200 Capital Projects Fund-CIP $2,748,978 $0 $3,119,876 $2,794,351 $775,000 $0 $2,299,503 120 CDBG ($2,441) $0 $1,947,748 $1,945,307 $0 $0 $0 129 Cable PEG Fees Fund $504,212 $0 $150,000 $79,073 $0 $0 $575,139 130 Gas Tax $5,291,405 $0 $1,913,200 $2,672,548 $250,000 $0 $4,282,057 131 Park Development $3,247,837 $0 $533,279 $1,992,042 $7,912 $55,743 $1,725,419 132 Park Development Tustin Legacy $0 $55,743 ($111) $55,632 $0 $0 $0 133 SCAQMD $548,854 $0 $96,400 $500,000 $0 $0 $145,254 134 Asset Forfeiture $53,739 $0 $0 $0 $0 $0 $53,739 135 RNSP Asset Forfeiture $131,971 $0 $117 $0 $0 $0 $132,088 136 Supplemental Law Enforcement $203,211 $0 $176,000 $136,900 $0 $0 $242,311 137 Treasury RNSP Asset Forfeiture $12,209 $0 $9 $0 $0 $0 $12,218 138 Measure M $0 $0 $0 $0 $0 $0 $0 139 Measure M2 $6,971,726 $0 $1,896,900 $2,241,777 $1,389,264 $40,000 $5,197,585 140 Road Maint&Rehab Alloc $2,601,976 $0 $1,454,197 $1,302,418 $763,708 $0 $1,990,047 141 Tustin LLD ($148,706) $772,706 $669,000 $1,293,000 $0 $0 ($0) 142 Tustin SL $2,432,029 $0 $1,160,000 $481,720 $0 $500,000 $2,610,309 171 Solid Waste Fund $113,396 $0 $220,000 $217,131 $0 $0 $116,265 180 Special Events $302,557 $0 $86,793 $74,825 $0 $15,500 $299,025 181 Workers Compensation $1,288,579 $0 $1,084,300 $1,337,058 $0 $0 $1,035,821 182 Liability $1,242,996 $1,101,000 $0 $1,195,661 $0 $0 $1,148,335 183 Unemployment $40,596 $0 $0 $25,000 $0 $0 $15,596 184 Equipment Replacement Fund $2,827,691 $0 $836,306 $825,167 $24,743 $0 $2,814,087 185 Information Technology $3,360,007 $517,700 $2,893,357 $3,854,245 $0 $0 $2,916,819 191 Hangar Fund $0 $0 $0 $0 $0 $0 $0 300 Water Enterprise $10,108,393 $0 $17,329,169 $19,150,492 $0 $1,782,128 $6,504,942 301 Water Capital Fund $2,786,807 $1,782,128 $50,000 $3,317,935 $1,301,000 $0 $0 302 Water Enterprise Emergency Fund $2,027,490 $0 $0 $0 $0 $0 $2,027,490 305 2011 Water Revenue Bond Fund $6,397 $0 $0 $0 $0 $0 $6,397 306 2013 Water Revenue Bond Fund $8,067,591 $0 $20,000 $7,991,454 $0 $0 $96,137 431 Assessment Dist.95-1 Construction $1,142,556 $0 $0 $0 $0 $772,706 $369,850 433 CFD 04-1 $1,144,003 $0 $729,000 $705,106 $0 $0 $1,167,897 434 CFD 06-1 Construction $2,868,195 $0 $3,000 $2,704,810 $83,668 $0 $82,717 435 CFD 06-1 Debt Service $6,225,798 $0 $3,720,000 $3,464,722 $0 $0 $6,481,076 436 CFD 07-1 Debt Service $1,776,248 $0 $952,000 $950,140 $0 $0 $1,778,108 437 CFD 07-1 Construction $0 $0 $0 $0 $0 $0 $0 438 CFD 06-1 Annex Construction $0 $0 $0 $0 $0 $0 $0 440 CFD 13-01 $0 $0 $0 $0 $0 $0 $0 441 CFD 14-01 Debt Service $3,478,006 $0 $1,467,893 $1,516,760 $0 $0 $3,429,139 442 Special Tax B $34,140 $0 $4,513,300 $0 $0 $4,513,300 $34,140 443 CFD 14-01 Construction $8,848,696 $0 $0 $588,380 $4,175,000 $0 $4,085,316 444 CFD 18-01 $0 $0 $0 $0 $0 $0 $0 561 MCAS 2010 TAB Proceeds $90,420 $0 $0 $90,420 $0 $0 $0 570 Successor Agency(Trust Fund) $2,504,969 $0 $4,161,077 $2,285,852 $0 $0 $4,380,194 571 PARS OPEB $2,166,915 $0 $261,283 $0 $0 $0 $2,428,198 575 Tustin Housing Authority $2,171,286 $0 $4,474 $1,457,002 $0 $100,000 $618,758 577 Inclusionary Housing Fee $2,024,434 $0 $0 $0 $0 $0 $2,024,434 TOTAL ALL FUNDS $164,475,288 1 $13,863,629 $112,990,5917 $153,398,425 $20,507,483 $13,863,629 1 $103,559,971 DocuSign Envelope ID:CAB57C8D-3609-462D-8071-279DAF807D2E City of Tustin FY 2020-2021 Mid-Year Budget Update Revenue Revenue Summary 18119 19120 20121 20121 Actuals Actuals Budget Proj Rev 100 General Fund General Governmental Rev 100 0 65,283,329 65,477,563 65,358,881 67,808,938 Community Development 100 30 1,899,006 1,713,509 826,036 826,036 Public Works 100 40 128,366 186,290 90,300 135,000 Police Services 100 50 1,118,844 1,042,129 1,055,000 735,000 Fire Services 100 55 16,711 13,202 15,000 7,000 Parks and Recreation 100 70 1,221,953 838,043 966,000 312,000 100 General Fund 69,668,209 69,270,737 68,311,217 69,823,974 101 Emergency Fund 0 0 0 0 186 Oblg Reimb Frm Successor Agncy 70,385 38,327 0 0 187 Backbone Fee Fund 1,162,137 782,121 55,000 845,259 189 Land Held for Resale 2,917,498 2,503,671 179,000 507,143 200 Capital Projects Fund-CIP 6,020,949 3,674,108 2,887,647 3,119,876 120 CDBG 1,112,272 421,732 1,945,307 1,947,748 129 Cable PEG Fees 151,830 148,567 150,000 150,000 130 Gas Tax 1,887,594 1,909,845 1,951,900 1,913,200 131 Park Development 1,563,907 1,310,420 244,900 533,279 132 Park Development Tustin Legacy 52,543 354,176 0 55,632 133 SCAQMD 118,476 119,175 96,400 96,400 134 Asset Forfeiture 3,270 10,031 0 0 135 RNSP Asset Forfeiture 186,726 96,325 0 117 136 Supplemental Law Enforcement 190,479 229,472 176,000 176,000 137 Treasury RNSP Asset Forfeiture 6,053 398 0 9 138 Measure M 2 1 0 0 139 Measure M2 2,712,927 1,915,003 1,696,900 1,896,900 140 Road Maint&Rehab Alloc 1,510,040 1,331,209 1,398,500 1,454,197 141 Tustin LLD 1,024,485 1,156,772 1,220,000 1,441,706 142 Tustin SL 1,150,076 1,218,852 1,160,000 1,160,000 171 Solid Waste 56,466 226,565 217,500 220,000 180 Special Events 352,882 195,236 404,000 86,793 181 Workers Compensation 1,165,850 1,204,127 1,084,300 1,084,300 182 Liability 1,101,000 1,101,000 1,101,000 1,101,000 183 Unemployment 759 50,999 0 0 184 Equipment Replacement Fund 879,450 948,049 834,100 836,306 185 Information Technology 2,917,827 3,424,974 3,410,200 3,411,057 300 Water Enterprise 16,525,853 16,859,389 17,549,600 17,329,169 301 Water Capital Fund 1,840,939 1,210,376 1,550,000 1,832,128 302 Water Enterprise Emergency Fund 0 27,490 0 0 305 2011 Water Revenue Bond Fund 10,676 6,142 0 0 306 2013 Water Revenue Bond Fund 405,063 310,676 0 20,000 433 CFD 04-1 733,030 721,428 1,353,455 729,000 434 CFD 06-1 Construction 106,001 85,185 3,000 3,000 435 CFD 06-1 Debt Service 3,477,048 3,580,429 5,146,964 3,720,000 436 CFD 07-1 Debt Service 959,290 957,721 1,129,647 952,000 437 CFD 07-1 Construction 4,896 0 0 0 440 CFD 13-1 417,935 425,920 0 0 441 CFD 14-1 Debt Service 1,577,971 1,533,477 1,467,893 1,467,893 442 Special Tax B 3,793,830 3,762,897 4,154,000 4,513,300 443 CFD 14-1 Construction 319,246 168,264 0 0 444 CFD 18-1 Construction 275,252 0 0 DocuSign Envelope ID:CAB57C8D-3609-462D-8071-279DAF807D2E City of Tustin FY 2020-2021 Mid-Year Budget Update Revenue Revenue Summary 18119 19120 20121 20121 Actuals Actuals Budget Proj Rev 561 2010 WAS TABS 423,309 13,936 0 0 570 Successor Agency(Trust Fund) 4,241,337 4,231,450 0 4,161,077 571 PARS OPEB 586,370 597,655 0 261,283 575 Tustin Housing Authority 1,507,429 116,432 301,120 4,474 577 Inlusionary Housing Fee 948,060 962,798 0 0 TOTAL 135,862,375 129,488,808 121,179,549 126,854,220 100 General Fund Property Tax in Lieu of VLF 7,998,293 8,375,803 8,566,300 8,827,800 Property Taxes 10,546,914 10,911,309 11,442,600 11,578,300 Residual Property Taxes 1,564,837 1,605,910 1,880,000 1,620,000 In Lieu-Prop Tax 28,184 28,747 29,493 28,916 AB 1290 Pass Thru 138,146 141,568 150,000 150,000 Franchise Fees 1,770,907 1,582,395 1,942,000 1,532,800 Sales and Use Tax 26,267,684 25,146,077 23,295,609 26,428,690 Sales Tax-Public Safety-Prop 172 366,774 341,441 297,000 315,000 Transient Occupancy Tax 1,825,957 1,593,532 1,405,000 700,000 Business License Fees 466,828 438,632 279,500 279,500 Real Property Transfer Tax 433,972 536,992 341,250 341,250 New Construction Tax 624 47,685 27,000 8,000 Planning Plan Check Fees 291,597 251,880 142,356 142,356 Building Permits&Plan Checks 1,535,737 1,353,025 561,780 561,780 Fees and Other Permits 332,005 393,899 307,700 360,900 Fines and Forfeitures 914,637 848,027 922,000 591,000 Interest Income 1,365,912 1,140,296 240,000 240,000 Use of property 1,816,412 1,861,108 1,759,407 1,474,940 POST Reimbursement 7,720 34,747 15,000 15,000 Revenue from Other Agencies 9,613 137,384 20,000 133,161 State Grants 28,828 724,186 3,205,822 3,211,819 Federal Grants 101,826 144,374 50,000 50,000 Sports Fees 221,160 177,528 231,000 116,000 Class Fees 394,187 272,458 265,000 100,000 Other Recreation Fees 213,455 108,502 185,000 56,000 Transfer In 8,759,923 8,993,601 9,138,400 9,446,800 Reimbursement from Other Funds 1,200,000 1,223,376 1,200,000 1,200,000 All Other Sources 1,066,076 856,256 412,000 313,962 General Fund Total 69,668,209 69,270,737 68,311,217 69,823,974 DocuSign Envelope ID:CAB57C8D-3609-462D-8071-279DAF807D2E City of Tustin FY 2020-2021 Mid-Year Budget Update Expenditure Expenditure Summary 18119 19120 20121 20121 20121 Actuals Actuals Budget Projected Carry-Over 100 General Fund City Council 46,481 27,576 50,800 50,800 0 City Clerk 649,219 655,563 749,200 745,136 0 City Attorney 603,901 698,431 550,000 833,000 0 City Manager 693,460 704,274 825,500 823,332 0 Economic Development 1,228,538 1,197,495 1,520,525 1,285,357 0 Finance 1,493,635 1,619,313 1,750,200 1,718,544 0 Human Resources 929,923 1,077,820 1,128,806 1,102,943 0 Community Development 4,205,667 4,131,775 4,372,350 4,266,411 0 Public Works 15,769,333 15,807,388 15,248,298 15,417,655 0 Police Services 27,363,563 30,085,678 30,060,989 29,619,469 0 Fire Services 8,035,988 8,676,428 9,309,400 9,309,400 0 Parks and Recreation 4,201,786 4,091,202 4,452,854 3,617,085 0 Non-Departmental,Other 3,505,819 2,158,147 2,567,723 1,958,067 0 Small Business Assistance 0 0 2,500,000 2,500,000 0 Non-Profit Assistance 0 0 250,000 250,000 0 Meal Gap Program 0 0 127,506 127,794 0 Other COVID-19 Costs 0 0 155,116 160,825 0 100 General Fund 68,727,314 70,931,089 75,619,267 73,785,816 0 101 Emergency Fund 0 0 0 0 0 186 Oblg Reimb Frm Successor A 1,188 2,044,283 0 0 0 187 Backbone Fee Fund 11,288,482 16,120,772 8,819,254 3,216,075 7,855,154 189 Land Held for Resale 33,162,107 14,500,037 21,066,393 15,233,859 3,882,034 200 Capital Projects Fund-CIP 6,791,548 7,697,291 2,887,647 2,794,351 775,000 120 CDBG 1,112,272 421,732 1,945,307 1,945,307 0 129 Cable PEG Fees 975 87,220 79,073 79,073 0 130 Gas Tax 2,378,681 1,687,752 4,590,189 2,672,548 250,000 131 Park Development 860,990 2,236,112 2,286,164 2,047,785 7,912 132 Park Develop.Tustin Legacy 1,205,249 714,639 242,650 55,632 0 133 SCAQMD 206 204 500,000 500,000 0 134 Asset Forfeiture 26 25 0 0 0 135 RNSP Asset Forfeiture 134,135 109,791 0 0 0 136 Supplemntal Law Enforcemen 153,061 145,499 136,900 136,900 0 137 Treasury RNSP Asset Forfeitu 5 5 0 0 0 138 Measure M 0 53 0 0 0 139 Measure M2 2,450,841 584,147 1,998,197 2,281,777 1,389,264 140 Road Maint&Rehab Alloc 406,724 428,950 1,963,708 1,302,418 763,708 141 Tustin LLD 1,037,734 1,225,099 1,229,000 1,293,000 0 142 Tustin SL 372,201 830,616 1,068,200 981,720 0 171 Solid Waste 43,391 183,551 218,500 217,131 0 180 Special Events 354,361 262,111 383,553 90,325 0 181 Workers Compensation 1,296,006 2,072,935 1,148,299 1,337,058 0 182 Liability 1,053,587 1,281,549 1,254,418 1,195,661 0 183 Unemployment 32,697 4,920 25,000 25,000 0 184 Equipment Replacement Func 321,601 1,168,149 849,910 825,167 24,743 185 Information Technology 2,512,648 2,241,394 3,954,344 3,854,245 0 300 Water Enterprise 17,066,243 17,378,430 20,259,449 20,932,620 0 301 Water Capital Fund 667,199 425,625 6,444,511 3,317,935 1,301,000 305 2011 Water Rev Bond Fund 171 120 0 0 0 306 2013 Water Rev Bond Fund 6,305 6,188 6,169,102 7,991,454 0 431 Assess Dist.95-1 Constructio 369,711 484,155 551,000 772,706 0 DocuSign Envelope ID:CAB57C8D-3609-462D-8071-279DAF807D2E City of Tustin FY 2020-2021 Mid-Year Budget Update Expenditure Expenditure Summary 18119 19120 20121 20121 20121 Actuals Actuals Budget Projected Carry-Over 433 CFD 04-1 685,431 713,496 1,345,319 705,106 0 434 CFD 06-1 Construction 285,407 125,070 2,616,540 2,704,810 83,668 435 CFD 06-1 Debt Service 3,227,111 3,363,350 5,340,913 3,464,722 0 436 CFD 07-1 Debt Service 883,698 925,918 1,122,725 950,140 0 437 CFD 07-1 Construction 906,183 0 0 0 0 440 CFD 13-1 417,935 425,920 0 0 0 441 CFD 14-1 1,446,350 1,489,915 1,443,175 1,516,760 0 442 Special Tax B 3,779,993 3,486,418 4,154,000 4,513,300 0 443 CFD 14-1 Construction 10,525,486 1,580,820 1,892,150 588,380 4,175,000 444 CFD 18-1 276,127 0 0 0 561 2010 MCAS TABS 11,232,014 1,306,831 920,490 90,420 0 570 Successor Agency(Trust Fun 2,368,045 2,316,869 0 2,285,852 0 571 PARS OPEB 6,075 11,194 0 0 0 575 Tustin Housing Authority 951,072 1,293,917 2,263,947 1,557,002 0 TOTAL 190,522,458 162,590,293 186,789,294 167,262,055 20,507,483 City Council Personnel 0 0 0 0 0 Operations 46,481 27,576 50,800 50,800 0 Capital 0 0 0 0 0 46,481 27,576 50,800 50,800 0 City Clerk Personnel 499,430 539,920 576,100 572,036 0 Operations 145,750 101,947 168,100 168,100 0 Capital 4,039 13,696 5,000 5,000 0 649,219 655,563 749,200 745,136 0 City Attorney Personnel 0 0 0 0 0 Operations 603,901 698,431 550,000 833,000 0 Capital 0 0 0 0 0 603,901 698,431 550,000 833,000 0 City Manager Personnel 599,520 651,202 758,100 755,932 0 Operations 93,940 53,072 67,400 67,400 0 Capital 0 0 0 0 0 693,460 704,274 825,500 823,332 0 Economic Development Department Personnel 751,697 870,776 1,122,400 947,752 0 Operations 476,841 326,719 398,125 337,605 0 Capital 0 0 0 0 0 1,228,538 1,197,495 1,520,525 1,285,357 0 DocuSign Envelope ID:CAB57C8D-3609-462D-8071-279DAF807D2E City of Tustin FY 2020-2021 Mid-Year Budget Update Expenditure Expenditure Summary 18119 19120 20121 20121 20121 Actuals Actuals Budget Projected Carry-Over Finance Personnel 1,176,048 1,324,407 1,422,900 1,406,344 0 Operations 317,587 294,906 324,300 309,200 0 Capital 0 0 3,000 3,000 0 1,493,635 1,619,313 1,750,200 1,718,544 0 Human Resources Personnel 694,083 760,364 775,731 791,318 0 Operations 235,840 309,648 353,075 311,625 0 Capital 0 7,807 0 0 0 929,923 1,077,820 1,128,806 1,102,943 0 Community Development Planning Personnel 1,705,500 1,842,806 1,696,950 1,604,097 0 Operations 333,080 228,134 342,350 342,350 0 Capital 0 0 0 0 0 2,038,581 2,070,940 2,039,300 1,946,447 0 Building Personnel 544,207 660,353 1,052,000 1,023,410 0 Operations 1,352,052 1,030,742 1,024,000 1,024,000 0 Capital 0 0 0 0 0 1,896,259 1,691,095 2,076,000 2,047,410 0 Code Enforcement Personnel 240,407 277,158 160,100 175,604 0 Operations 30,420 92,581 96,950 96,950 0 Capital 0 0 0 0 0 270,827 369,740 257,050 272,554 0 Community Development Personnel 2,490,114 2,780,318 2,909,050 2,803,111 0 Operations 1,715,553 1,351,457 1,463,300 1,463,300 0 Capital 0 0 0 0 0 Comm. Development Total 4,205,667 4,131,775 4,372,350 4,266,411 0 DocuSign Envelope ID:CAB57C8D-3609-462D-8071-279DAF807D2E City of Tustin FY 2020-2021 Mid-Year Budget Update Expenditure Expenditure Summary 18119 19120 20121 20121 20121 Actuals Actuals Budget Projected Carry-Over Public Works Administration Personnel 693,707 667,185 427,400 378,734 0 Operations 735,412 689,309 685,400 651,900 0 Capital 0 0 0 0 0 1,429,119 1,356,495 1,112,800 1,030,634 0 Engineering Personnel 942,822 1,104,266 1,376,800 1,382,091 0 Operations 59,064 23,039 154,000 54,000 0 Capital 0 0 0 0 0 1,001,886 1,127,305 1,530,800 1,436,091 0 Streets Personnel 597,614 732,161 635,400 611,157 0 Operations 116,883 97,527 130,300 130,300 0 Capital 4,495,090 3,044,650 2,887,647 2,566,138 0 5,209,587 3,874,339 3,653,347 3,307,595 0 Landscape Personnel 1,782,614 1,837,020 2,032,400 1,786,381 0 Operations 2,803,185 3,675,098 3,031,900 3,554,471 0 Capital 0 0 0 0 0 4,585,799 5,512,118 5,064,300 5,340,852 0 Water Quality Personnel 181,443 184,042 192,800 190,313 0 Operations 298,608 282,892 380,000 350,500 0 Capital 0 0 0 0 0 480,051 466,934 572,800 540,813 0 Fleet Maintenance Personnel 493,292 536,013 564,100 555,736 0 Operations 540,245 514,889 498,500 494,500 0 Capital 0 0 0 0 0 1,033,537 1,050,902 1,062,600 1,050,236 0 Building Facilities Personnel 410,834 442,872 446,900 463,586 0 Operations 1,618,520 1,976,424 1,804,751 2,247,848 0 Capital 0 0 0 0 0 2,029,354 2,419,296 2,251,651 2,711,434 0 Public Works Personnel 5,102,325 5,503,559 5,675,800 5,367,998 0 Operations 6,171,918 7,259,179 6,684,851 7,483,519 0 Capital 4,495,090 3,044,650 2,887,647 2,566,138 0 Public Works Total 15,769,333 15,807,388 15,248,298 15,417,655 0 DocuSign Envelope ID:CAB57C8D-3609-462D-8071-279DAF807D2E City of Tustin FY 2020-2021 Mid-Year Budget Update Expenditure Expenditure Summary 18119 19120 20121 20121 20121 Actuals Actuals Budget Projected Carry-Over Police Administration Personnel 1,492,918 1,366,640 1,225,000 1,429,949 0 Operations 2,049,342 3,168,723 2,084,060 2,109,404 0 Capital 0 0 0 0 0 3,542,260 4,535,363 3,309,060 3,539,353 0 City Operations Personnel 907,755 3,303,642 4,713,843 4,154,858 0 Operations 41 538,520 642,987 642,987 0 Capital 0 0 0 0 0 907,796 3,842,162 5,356,830 4,797,845 0 North Area Division Personnel 6,039,444 5,193,369 4,958,100 4,954,226 0 Operations 584,116 105,153 45,934 51,469 0 Capital 0 0 0 0 0 6,623,560 5,298,521 5,004,034 5,005,695 0 South Area Division Personnel 5,034,600 5,104,529 4,935,533 4,895,057 0 Operations 155,598 87,029 45,834 50,730 0 Capital 0 0 0 0 0 5,190,198 5,191,558 4,981,367 4,945,787 0 Special Operations Division Personnel 4,170,346 3,527,257 3,425,700 3,524,114 0 Operations 239,382 134,441 184,285 160,285 0 Capital 0 0 0 0 0 4,409,727 3,661,698 3,609,985 3,684,399 0 Professional Standards Division Personnel 2,124,869 2,339,127 2,017,600 1,991,596 0 Operations 281,027 519,174 541,113 556,477 0 Capital 0 0 0 0 0 2,405,896 2,858,301 2,558,713 2,548,073 0 Field Support Services Personnel 2,390,246 2,621,227 2,859,600 2,765,888 0 Operations 207,641 244,896 406,425 406,425 0 Capital 0 0 0 0 0 2,597,887 2,866,123 3,266,025 3,172,313 0 Operations Support Services Personnel 1,439,894 1,608,753 1,780,900 1,695,098 0 Operations 246,345 223,199 194,075 230,905 0 Capital 0 0 0 0 0 1,686,239 1,831,952 1,974,975 1,926,003 0 DocuSign Envelope ID:CAB57C8D-3609-462D-8071-279DAF807D2E City of Tustin FY 2020-2021 Mid-Year Budget Update Expenditure Expenditure Summary 18119 19120 20121 20121 20121 Actuals Actuals Budget Projected Carry-Over Police Personnel 23,600,071 25,064,544 25,916,276 25,410,787 0 Operations 3,763,491 5,021,135 4,144,713 4,208,682 0 Capital 0 0 0 0 0 Police Total 27,363,563 30,085,678 30,060,989 29,619,469 0 Fire Service Contract Personnel 0 0 0 0 0 Operations 8,035,988 8,676,428 9,309,400 9,309,400 0 Capital 0 0 0 0 0 Fire Service Contract Total 8,035,988 8,676,428 9,309,400 9,309,400 0 Parks&Recreation Administration Personnel 516,610 419,327 486,600 469,427 0 Operations 584,601 714,190 597,900 569,765 0 Capital 172 709 850 850 0 1,101,383 1,134,226 1,085,350 1,040,042 0 Sports Personnel 707,721 665,362 771,900 640,273 0 Operations 272,270 176,545 330,300 110,000 0 Capital 4,091 1,939 6,000 6,000 0 984,081 843,847 1,108,200 756,273 0 Classes/Cultural Services Personnel 309,302 352,479 400,175 350,731 0 Operations 536,856 468,979 435,129 277,150 0 Capital 10,091 16,236 19,000 17,000 0 856,250 837,694 854,304 644,881 0 Senior Citizens Personnel 424,741 458,299 494,500 468,344 0 Operations 88,069 58,267 102,700 45,000 0 Capital 0 0 0 0 0 512,810 516,566 597,200 513,344 0 Support Services Personnel 330,041 343,115 371,400 282,219 0 Operations 10,844 12,667 7,750 7,750 0 Capital 823 1,153 2,000 2,000 0 341,708 356,935 381,150 291,969 0 Tustin Youth Center Personnel 376,887 374,352 387,200 342,826 0 Operations 28,381 26,411 38,050 26,350 0 Capital 285 1,173 1,400 1,400 0 405,554 401,935 426,650 370,576 0 DocuSign Envelope ID:CAB57C8D-3609-462D-8071-279DAF807D2E City of Tustin FY 2020-2021 Mid-Year Budget Update Expenditure Expenditure Summary 18119 19120 20121 20121 20121 Actuals Actuals Budget Projected Carry-Over Parks&Rec Personnel 2,665,302 2,612,933 2,911,775 2,553,820 0 Operations 1,521,022 1,457,059 1,511,829 1,036,015 0 Capital 15,462 21,209 29,250 27,250 0 Parks&Rec Total 4,201,786 4,091,202 4,452,854 3,617,085 0 Non-Departmental Personnel 474,008 508,126 1,083,223 453,600 0 Operations 3,031,812 1,650,021 1,484,500 1,504,467 0 Capital 0 0 0 0 0 Non-Departmental Total 3,505,819 2,158,147 2,567,723 1,958,067 0 Non-Operating Expenditures Small Business Assistance 0 0 2,500,000 2,500,000 0 Non-Profit Assistance 0 0 250,000 250,000 0 Meal Gap Program 0 0 127,506 127,794 0 Other COVID-19 Costs 0 0 155,116 160,825 0 Non-Operating Exp Total 0 0 3,032,622 3,038,619 0 General Fund Total Personnel 38,052,598 40,616,149 43,151,355 41,062,696 0 Operations 26,160,125 27,227,578 26,510,393 27,083,113 0 Non-Operating Expenditures 0 0 3,032,622 3,038,619 Capital 4,514,591 3,087,363 2,924,897 2,601,388 0 100 General Fund Total 68,727,314 70,931,089 75,619,267 73,785,816 0 DocuSign Envelope ID:CAB57C8D-3609-462D-8071-279DAF807D2E City of Tustin FY 20-21 CIP Capital Improvement Program by Project-Mid Year Projection 19120 19120 19120 19120 20121 20121 20121 20121 2021 20121 21)22 Final Projected Audited Pmjectsd Adopted Carryover Supplemental Mid-Year Current Year-End JL# Description Fund Budget Expenditures Expenditures Carryover Budget Adjustment Adjustments Adjustments Budget Pmjedion Carryover Annual Maior Building Maintenance 10032 SCAQMD133 0 0 0 0 70,000 0 (36,690) 33,310 33,310 0 10032 Asset Forfeiture Fund 134 0 0 0 0 0 0 0 0 0 10032 City CIP General Fund 200 GF CIP 705,000 470,000 499,8430 571,000 0 250,000 821,000 821,000 0 10032 Water Capital Fund 301 0 0 0 0 0 0 0 0 0 705,000 470,000 499,843 0 641,000 0 0 213,310 854,310 854,310 0 City Corporate Yard Facdibes Master Plan 10067 MCASLard 189 5,000,000 5,200,000 4,516,070 0 265,841 0 34,159 300,000 300,000 0 10067 City CIP Fund-General Fund 200 GF CIP 155,680 489,248 0 0 0 5,000 5,000 5,000 0 10067 Water Capital Fund 301 4,298,762 4,038,709 4,484,378 0 0 0 100,000 100,000 100,000 0 9,298,762 9,394,389 9,489,696 0 265,841 0 0 139,159 405,000 405,000 0 Civic Center Alternate Power Source Improvements 10069 Equipment Replacement Fund 184 944,550 180,000 165,807 0 10,550 0 14,193 24,743 0 24,743 944,550 180,000 165,807 0 10,550 0 0 14,193 24,743 0 24,743 Senior Center Alternate Power Source Improvements-COMPLETE 10073 CDBGyl6 12016 0 0 0 0 0 0 0 0 0 10073 CDBGyl7 12017 0 543,847 0 0 0 0 0 0 0 0 543,847 0 0 0 0 0 0 0 0 0 Median Landscape Rehabilitation-COMPLETE 10074 Gas Tax 130 0 318,835 82,474 0 0 0 0 10074 Measure M2 Fairshare Furl 139 F 0 36,611 0 0 0 0 0 10074 Measure M2 Compedtive 139 C 0 0 0 0 0 0 0 10074 MCAS Land Proceeds Fund 189 0 57,727 0 0 0 0 0 0 413,173 82,474 0 0 0 0 0 0 0 0 South Hanger Rehabilitation 10076 MCAS Land Sale Proceeds 189 4,318,844 4,625,481 218,483 29,722 0 29,722 50,278 80,000 80,000 4,318,844 4,625,481 218,483 29,722 0 29,722 0 50,278 80,000 80,000 0 Clifton C Miller Communitv CenterAuditonum Renovation-COMPLETE 10078 Park Development 131 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 DocuSign Envelope ID:CAB57C8D-3609-462D-8071-279DAF807D2E City of Tustin FY 20-21 CIP Capital Improvement Program by Project-Mid Year Projection 19120 190 19120 19120 20/21 20121 20/21 20/21 20¢1 20/21 21)22 Final Projected Audited Projected Adopted Carryover Supplemental Mid-Year Current Year-End Street Light LED Conversion Proiect-COMPLETE 10079 Tusfin SL 142 30,000 0 10079 GF-CIP 200 GF CIP 0 0 0 0 0 0 0 30,000 0 0 0 0 0 0 0 0 0 0 Tustin Library Restorafion-COMPLETE 10080 GF-CIP 200 GF CIP 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Temporary Homeless Shelter-COMPLETE 10082 Park Development Tustin Legacy 132 0 0 2,171 0 0 0 10082 General Fund-CIP 200 GF CIP 0 0 2,008 0 0 0 0 10082 Tustin Housing Authority 575 0 250,000 0 0 0 0 0 0 250,000 4,179 0 0 0 0 0 0 0 0 Tustin Legacy Annex Renovations 10083 Park Development 131 0 0 0 10,790 0 10,790 9,358 20,148 20,148 0 10083 Park Development Legacy 132 114,650 112,000 84,484 0 42,650 0 (42,650) 0 0 0 10083 Legacy Park Development Furl 200 GF CIP 114,650 95,000 80,480 0 0 0 0 0 0 229,300 207,000 164,963 10,790 42,650 10,790 0 (33,292) 20,148 20,148 0 Tustin War Memonal TBD Unfunded UNF 0 900,000 0 0 0 0 0 0 900,000 0 0 0 0 0 0 0 0 0 Stevens So-Parking Structure Improvements TBD GF-CIP 200 GF CIP 100,000 0 0 0 0 0 0 100,000 0 0 0 0 0 0 0 0 0 0 Parking Lot Resurfacing(c)15171 DelAmo Ave 10084 GF-CIP 200 GF CIP 125,000 0 150,000 0 150,000 0 (150,000) 0 0 0 125,000 0 150,000 0 150,000 0 0 (150,000) 0 0 0 DocuSign Envelope ID:CAB57C8D-3609-462D-8071-279DAF807D2E City of Tustin FY 20-21 CIP Capital Improvement Program by Project-Mid Year Projection 19120 19120 19120 19120 20121 20121 20121 20121 2021 20121 21122 Final Projected Audited Projected Adopted Carryover Supplemental Mid-Year Current Year-End Veterans Sports Park at Tustin Legacy 20043 General Furl 100 0 0 0 0 0 0 0 20043 CDBGy2 120 0 0 0 0 0 0 0 20043 Park Development Fund 131 0 0 143,235 0 0 0 0 0 20043 Legacy Park Development Furl 132 0 64,352 619,426 0 200,000 0 (144,368) 55,632 55,632 0 20043 WAS Backbone Fees 187 9,250,000 9,001,200 8,886,404 0 200,000 0 (180,212) 19,788 19,788 0 20043 General Fund-CIP 200 GF CIP 0 2,215,500 2,342,923 90,138 0 90,138 90,138 90,138 0 20043 CFD 04-1 433 0 0 0 0 0 0 0 0 20043 Lennar CFD 06-1 Furl 434 246,306 6,306 0 0 0 0 0 0 20043 CFD 14-1 443 0 0 0 0 0 0 250,000 250,000 250,000 0 20043 RDA-MCAS Tax Allocation Bonds Furl 561 482,913 9,566 119,453 0 690,000 0 (690,000) 0 0 0 9,979,219 11,296,924 12,111,441 90,138 1,090,000 90,138 0 (764,580) 415,558 415,558 0 Annual Maw Park Maintenance 20054 CDBGy16 12016 0 767,564 0 0 0 0 0 0 0 20054 Park Development Furl 131 1,385,000 1,302,693 1,307,829 0 135,000 0 (7,088) 127,912 120,000 7,912 1,385,000 2,070,257 1,307,829 0 135,000 0 0 (7,088) 127,912 120,000 7,912 Tustin Sports Park Playground Renovation TBD Park Development Furl 131 0 0 0 0 175,000 0 180,000 355,000 355,000 0 0 0 0 175,000 0 0 180,000 355,000 355,000 0 Tustin Legacy Linear Park Between Barranca Parkway and Armstong Avenue 20077 MCAS Backbone Fee Fund 187 2,316,940 2,235,000 1,119,805 0 0 0 0 0 20077 MCAS Land Proceeds Fund 189 0 0 0 0 0 0 0 20077 Community Faci4ties District-14-1 443 0 (51,100) 5,300 0 0 0 0 0 2,316,940 2,183,900 1,125,105 0 0 0 0 0 0 0 0 Columbus Tustin Park Sports Field Reno&Picnic Shelter Replacement 20080 Park Development 131 300,000 280,000 267,139 0 20,000 0 (20,000) 0 300,000 280,000 267,139 0 20,000 0 0 (20,000) 0 0 0 Citrus Ranch Park Picnic Shelter 20081 Park Development 131 0 142,540 90,464 0 0 0 0 0 142,540 90,464 0 0 0 0 0 0 0 0 DocuSign Envelope ID:CAB57C8D-3609-462D-8071-279DAF807D2E City of Tustin FY 20-21 CIP Capital Improvement Program by Project-Mid Year Projection 19120 1 K 19120 19120 20/21 20121 20121 20121 20121 20121 21)22 Final Projected Audited Projected Adopted Carryover Supplemental Mid-Year Current Year-End Hangar Parh 20082 MCAS Land Proceeds Fund 189 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Tustin Legacy Linear Park Between Armstrong Ave and Tustin Ranch Road 20083 WAS Backbone Fee Fund 187 0 0 0 0 6,000,000 0 6,000,000 6,000,000 20083 WAS Land Proceeds Fund 189 0 0 0 0 500,000 0 500,000 500,000 0 0 0 0 6,500,000 0 0 0 6,500,000 0 6,500,000 Alley Grove D-South Improvements 20084 MCAS Backbone Fee Fund 187 0 0 0 0 1,750,000 0 25,000 1,775,000 100,000 1,675,000 0 0 0 0 1,750,000 0 0 25,000 1,775,000 100,000 1,675,000 Peppertree Park Improvements 20085 Park Development 131 0 0 26 0 1,934,000 0 (534,000) 1,400,000 1,400,000 0 0 0 26 0 1,934,000 0 0 (534,000) 1,400,000 1,400,000 0 Pinetree Park Improvements(New Name) TBD Park Development 131 220,000 0 0 0 0 0 50,000 50,000 50,000 220,000 0 0 0 0 0 0 50,000 50,000 50,000 0 Traffic Signal Equipment Upgrades 8 Replacement 40080 Measure M 138 0 0 0 0 0 0 0 40080 Measure M2 Fairshare Furl 139 F 160,000 100,000 93,370 0 110,402 0 (50,402) 60,000 60,000 0 160,000 100,000 93,370 0 110,402 0 0 (50,402) 60,000 60,000 0 Newport Ave Signal Syncronaation-COMPLETE 40085 Measure M2 Fairshare Furl 139 F 0 57,248 0 0 0 0 0 0 0 0 57,248 0 0 0 0 0 0 0 0 0 Seventeenth Street Signal Svnchronaation Proiect 40086 Measure M2 Fairshare Furl 139 F 10,000 43,307 250 0 3,095 0 21,905 25,000 25,000 0 10,000 43,307 250 0 3,095 0 0 21,905 25,000 25,000 0 DocuSign Envelope ID:CAB57C8D-3609-462D-8071-279DAF807D2E City of Tustin FY 20-21 CIP Capital Improvement Program by Project-Mid Year Projection 19120 19120 19120 19120 20121 20121 20121 20121 2021 20121 21122 Final Projected Audited Projected Adopted Carryover Supplemental Mid-Year Current Year-End Main Street Improvements 40087 General Furl 100 0 0 0 0 0 0 0 40087 CDBGyl6 12016 0 0 0 0 0 0 0 40087 CDBGyl7 12017 0 0 0 0 0 0 0 40087 CDBGy18 12018 354,000 0 0 0 0 0 0 40087 CDBGyl9 12019 100,000 0 0 0 0 0 0 40087 SCAQMDAB2766 133 0 0 0 10 0 0 40087 Measure M2 Competitive 139 C 2,297,900 0 0 0 0 0 0 40087 Measure M2 Fairshare Furl 139 F 1,169,446 0 0 0 0 0 0 3,921,346 0 0 0 0 0 0 0 0 0 0 EdingerAvellmine CenlerDr Traffic Signal Synchronization Project 40088 Gas Tax 130 0 0 fib 0 0 0 0 40088 Measure M2 Fairshare Furl 139 F 93,430 108,886 9,569 79,786 21,650 79,786 18,564 120,000 120,000 93,430 108,886 9,636 79,786 21,650 79,786 0 18,564 120,000 120,000 0 Tustin Ranch RoadlVon Karman Ave Traffic Signal Synchronization Project 40089 Measure M2 Fairshare Furl 139 F 210,193 225,912 25,372 0 23,050 0 11,950 35,000 35,000 0 210,193 225,912 25,372 0 23,050 0 0 11,950 35,000 35,000 0 Landsdowne Road and Valenaa Ave Traffic Signal Project 40090 Measure M2 Fairshare Furl 139 F 0 (4,118) 19 0 0 0 0 0 0 40090 SBI 140 300,000 213,941 193,868 1,619 0 1,619 18,381 20,000 20,000 0 40090 D. 200 DEV 75,000 28,750 0 0 0 0 28,000 28,000 28,000 0 375,000 238,573 193,887 1,619 0 1,619 0 46,381 48,000 48,000 0 ParlrcenterLane and Bryan Avenue Tmffic Signal Project 40091 Measure M2 Fairshare Furl 139 F 0 4,987 0 0 0 0 4,900 4,900 4,900 0 40091 SBI 140 375,000 234,532 230,623 2,181 0 2,181 62,819 65,000 65,000 0 375,000 239,519 230,623 2,181 0 2,181 0 67,719 69,900 69,900 0 Red Hill Ave Signal Synchronization TBA Measure M2 Fairshare Furl 139 F 0 0 0 0 255,000 0 255,000 15,000 240,000 0 0 0 0 255,000 0 0 0 255,000 15,000 240,000 Newport Schools First Signal 40092 Gas Tax 130 200,000 100,000 0 0 250,000 0 100,000 350,000 350,000 0 200,000 100,000 0 0 250,000 0 0 100,000 350,000 350,000 0 DocuSign Envelope ID:CAB57C8D-3609-462D-8071-279DAF807D2E City of Tustin FY 20-21 CIP Capital Improvement Program by Project-Mid Year Projection 19120 19120 19120 19120 20121 20121 20121 20121 2021 20121 21122 Final Projected Audited Pmjecdd Adopted Carryover Supplemental Mid-Year Current Year-End Citvwide Installation of Catch Basin BMPs 50036 Measure M2 Compedtive 139 C 0 0 0 0 0 0 0 50036 Measure M2 Fairshare Furl 139 F 0 52,642 0 0 0 0 0 0 52,642 0 0 0 0 0 0 0 0 0 Citvwide Storm Drain Catch Basin Improvements 50043 Measure M2 Fairshare Furl 139 F 0 0 0 3,700 635,000 3,700 (418,700) 220,000 70,000 150,000 0 0 0 3,700 635,000 3,700 0 (418,700) 220,000 70,000 150,000 Peters Canyon Channel Improvements 50040 MCAS Backbone Fee Fund 187 9,123,988 8,300,000 5,796,093 506,754 567,946 506,754 1,925,300 3,000,000 3,000,000 0 50D401RWD Reimbursement 2001RWD 100,000 0 34,233 9,129 0 9,129 80,871 90,000 90,000 0 50040 Lennar CFD 06-1 Furl 434 0 0 0 0 0 0 0 0 0 50040 CFD 14-1 Furl 443 0 18,481 0 0 0 0 0 0 0 50040 RDA-MCAS Tax Allocation Bonds Fund 561 0 88,711 0 0 0 0 0 0 0 9,223,988 8,407,192 5,830,326 515,883 567,946 515,883 0 2,006,171 3,090,000 3,090,000 0 Simon ReservoirAnalvsis and Reconstruction 60114 Water Capital Fund 301 600,000 0 988,900 0 5,001,000 0 (1,822,352) 3,178,648 2,177,648 1,001,000 60114 2011 Water Bond Fund 305 282,000 0 289,000 0 0 0 0 0 60114 2013 Water Bond Fund 306 8,476,498 3,500,000 1,345,220 2,170,102 3,999,000 2,170,102 1,822,352 7,991,454 7,991,454 9,358,498 3,500,000 2,623,120 2,170,102 9,000,000 2,170,102 0 0 11,170,102 10,169,102 1,001,000 Mardick Road Water Main Replacement btw Red Hill Ave and Beverly Glenn Drive 60160 Water Capital Fund 301 200,000 0 0 0 200,000 0 (200,000) 0 0 0 200,000 0 0 0 200,000 0 0 (200,000) 0 0 0 Water Main Replacement-Simon Ranch Road to Rawuet Hill 60171 2013 Water Bond Fund 306 850,000 0 0 0 0 0 0 0 0 850,000 0 0 0 0 0 0 0 0 0 0 Communication Equipment Replacement-SCADA 60173 Water Capital Fund 301 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 17th Sheet Treatment Plant Membrane Replacement 60174 Water Capital Fund 301 0 0 6,181 0 0 0 0 0 0 6,181 0 0 0 0 0 0 0 0 DocuSign Envelope ID:CAB57C8D-3609-462D-8071-279DAF807D2E City of Tustin FY 20-21 CIP Capital Improvement Program by Project-Mid Year Projection 19120 19120 19120 19120 20121 20121 20121 20121 20)21 20121 21)22 Final Projected Audited Pmjectad Adopted Carryover Supplemental Mid-Year Current Year-End Coniunctibe Use Well(a)Beneta Well Site 301 Water Capital Fund 301 0 0 0 0 600,000 0 600,000 300,000 300,000 TBA SARCCUP 301 0 0 0 0 0 0 0 0 0 0 0 600,000 0 0 0 600,000 300,000 300,000 Maior Pavement Maintenance 70001 Measure M2 Fairshare 139 F 0 0 0 0 0 0 0 70001 City CIP Fund 200 GF CIP 0 16,213 0 0 0 0 0 0 16,213 0 0 0 0 0 0 0 0 0 Annual Roadway&Public Infrastructure Maintenance Program 2016-17(MOE)-COMPL! 70016 Gas Tax 130 0 0 0 0 0 0 0 70016 Measure M 138 0 0 0 0 0 0 0 70016 Measure M2 Fairshare 139 F 0 0 0 0 0 0 0 70016 General Fund-CIP Projects 200 GF CIP 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Annual Roadway&Public Infrastructure Maintenance Program 2017-18(MOE)-COMPLE 70017 Gas Tax 130 0 331,756 0 0 0 0 0 70017 Measure M 138 0 0 0 0 0 0 0 70017 Measure M2 Fairshare 139 F 0 385,501 0 0 0 0 0 70017 General Fund-CIP Projects 200 GF CIP 0 54,527 0 0 0 0 0 0 771,784 0 0 0 0 0 0 0 0 0 Annual Roadway&Public Infrastructure Maintenance Program 2018-19(MOE)-COMPLE 70018 Gas Tax 130 250,000 420,338 29,676 0 0 0 0 70018 Measure M 138 0 0 0 0 0 0 0 70018 Measure M2 Fairshare 139 F 510,000 245,825 250,168 0 0 0 0 70018 General Fund-CIP Projects 200 GF CIP 1,550,000 1,503,185 1,602,105 0 0 0 0 2,310,000 2,169,348 1,881,949 0 0 0 0 0 0 0 0 Annual Roadway&Public Infrastructure Maintenance Program 2019-20(MOE) 70019 Gas Tax 130 300,000 20,000 11,528 0 250,000 0 (250,000) 0 0 0 70019 Measure M 138 0 0 0 0 0 0 0 0 0 70019 Measure M2 Fairshare 139 F 765,000 84,000 121,367 0 710,000 0 (210,000) 500,000 500,000 0 70019 General Fund-CIP Projects 200 GF CIP 1,600,000 70,000 164,581 0 1,850,000 0 (350,000) 1,500,000 1,500,000 0 2,665,000 174,000 297,476 0 2,810,000 0 0 (810,000) 2,000,000 2,000,000 0 DocuSign Envelope ID:CAB57C8D-3609-462D-8071-279DAF807D2E City of Tustin FY 20-21 CIP Capital Improvement Program by Project-Mid Year Projection 19120 1 K 19120 19120 20/21 20121 29121 29121 20)21 29121 21)22 Final Projected Audited Projected Adopted Carryover Supplemental Mid-Year Current Year-End Annual Roadway 8 Public Infrastructure Maintenance Program 2020-2flMOE) 70020 Gas Tax 130 0 0 0 0 0 0 0 70020 Measure M2 Fairshare 139 F 0 0 0 0 200,000 0 200,000 100,000 100,000 70020 General Fund-CIP Pmjects 200 GF CIP 0 0 0 0 0 0 525,000 525,000 0 525,000 0 0 0 0 200,000 0 525,000 0 725,000 100,000 625,000 or Hill Avenue Median Improvements between Barranca Pkwv and EdingerAve-COMPLE 70197 Measure M2-Competitive 139 C 0 0 0 0 0 0 0 70197 CFD 14-1 443 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Armstrong Ave Exlensi—WamerAve to Barranca Parkway-COMPLETE 70201 Street Lighting District Fund 142 0 0 0 0 0 0 0 70201 MCAS Backbone Fee Fund 187 0 0 0 0 0 0 0 70201 MCAS Land Proceeds Fund 189 0 0 0 0 0 0 0 70201 City CIP Fund-Irvine Ranch Water District-Reimbursement 2001RWD 0 0 0 0 0 0 0 70201 City CIP Fund-Irvine Ranch Water District-Reimbursement 200 DEV 0 0 0 0 0 0 0 70201 Lennar CFD 06-1 Furl 434 0 0 0 0 0 0 0 70201 L—ar CFD 06-1 Annex Furl 438 0 0 0 0 0 0 0 70201 CFD 14-1 443 0 532,000 (468,000) 0 0 0 0 70201 RDA-MCAS Tax Allocation Bonds Furl 561 0 0 0 0 0 0 0 0 532,000 (468,000) 0 0 0 0 0 0 0 0 Bell Avenue Extension-Red Hill Avenue te Armstrong Avenue-COMPLETE 70221 City CIP Fund 200 GF CIP 0 0 0 0 0 0 0 70221 City CIP Fund-SOCCCD 200 S0CD 0 0 0 0 0 0 0 70221 City CIP Fund-TSTA 200 TSIA 0 0 0 0 0 0 0 70221 City CIP Fund-IRWD Reimb 2001RWD 0 0 0 0 0 0 0 70221 Lennar CFD 06-1 Fund-Santa Ana-Tustin Trans Sys Imp Authority(TSTA) 434 TSIA 0 0 0 0 0 0 0 70221 Lennar CFD 06-1 Annexation Furl 438 0 0 0 0 0 0 0 70221 Community Faci4fres District 14-1 443 0 0 0 0 0 0 0 70221 RDA-MCAS Tax Allocation Bonds Furl 561 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Moffett Drive Extension from Park Avenue to East of Peters Canyon Channel-COMPLET 70224 MCAS Land Proceeds Fund 189 0 500,000 481,161 0 0 0 0 70224 City CIP Fund-Irvine Ranch Water District-Reimbursement 2001RWD 0 (48,869) 4,893 0 0 0 0 70224 Lennar CFD 06-1 Furl 434 0 0 0 0 0 0 0 70224 RDA-MCAS Tax Allocation Bonds Furl 561 1,000,000 0 1,063,708 0 0 0 0 1,000,000 451,131 1,549,762 0 0 0 0 0 0 0 0 DocuSign Envelope ID:CAB57C8D-3609-462D-8071-279DAF807D2E City of Tustin FY 20-21 CIP Capital Improvement Program by Project-Mid Year Projection 19120 19120 19120 19120 20/21 20121 20/21 20/21 2021 20/21 21/22 Final Projected Audited PmjecL-d Adopted Carryover Supplemental Mid-Year Current Year-End Red Hill Ave Widening between Barrdnca Parkway and Warner Ave-COMPLETE 70226 Measure'M2'-Compebbve 139C 0 250,000 0 0 0 0 0 70226 WAS Backbone Fees 187 0 860,585 0 0 0 0 0 70226 Lennar CFD 06-1 Furl 434 0 0 0 0 0 0 0 70226 RDA-MCAS Tax Allocation Bonds Furl 561 0 0 0 0 0 0 0 70226 General-IRWD 2001RWD 0 6,756 0 0 0 0 0 0 1,117,341 0 0 0 0 0 0 0 0 0 Red Hill Ave Widening between WamerAven.and EdingerAvenue-COMPLETE 70227 Measure"M2"-Compedtibe 139 C 0 292,490 0 0 0 0 0 70227 WAS Backbone Fees 187 0 0 0 0 0 0 0 70227 General-CIP 200 GF CIP 0 166,906 0 0 0 0 0 70227 General-IRWD 2001RWD 0 0 0 0 0 0 0 70227 Lennar CFD 06-1 Furl 434 0 0 0 0 0 0 0 70227 WAS 2010 Tax Allocation Bond 561 0 0 0 0 0 0 0 0 459,396 0 0 0 0 0 0 0 0 0 Aston Sheet Extension Between Barrdnca Parkway and Tustin Linear Park-COMPLETE 70229 WAS Backbone Fee Fund 187 0 0 0 0 0 0 0 70229 Community Faci4bes District-14-1 443 0 203,701 588,390 0 0 0 0 70229 General-City of/mine 200-City of Irvine 0 9,440 0 0 0 0 0 0 213,141 588,390 0 0 0 0 0 0 0 0 Moffett Drive Ext from Future Kensington Park Ext to Tustin Ranch Road-COMPLETE 70230 MCASLand Proceeds 189 0 0 11,694 0 0 0 0 70230 General-IRWD 2001RWD 0 234,208 0 0 0 0 0 70230 Community Faci4ties District-06-1 434 0 0 0 0 0 0 0 70230 Community Faci4ties District-14-1 443 0 0 0 0 0 0 0 70230 WAS TABS 561 0 0 0 0 0 0 0 0 234,208 11,694 0 0 0 0 0 0 0 0 Legacy Road Ext from Valencia Avenue to Moffett Drive Ext-COMPLETE 70231 WAS Land Sale Proceeds 189 0 588,744 48,334 0 0 0 0 70231 General-IRWD 2001RWD 0 0 0 0 0 0 0 70231 Community Faci4bes District 06-1 434 0 0 0 0 0 0 0 70231 Community Facilities District 06-1 Annexation 438 0 0 0 0 0 0 0 70231 Community Faci4ties District 14-1 443 0 0 0 0 0 0 0 0 588,744 48,334 0 0 0 0 0 0 0 0 DocuSign Envelope ID:CAB57C8D-3609-462D-8071-279DAF807D2E City of Tustin FY 20-21 CIP Capital Improvement Program by Project-Mid Year Projection 19120 19126 19120 19120 20/21 20121 26121 26121 20121 26121 21)22 Final Projected Audited Projected Adopted Carryover Supplemental Mid-Year Current Year-End TUSD Landscaping TBD WAS Land Sale Proceeds 189 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Park Ave Improvement(d)District-COMPLETE 70233 MCASLard 189 0 1,410,138 0 0 0 0 0 70233 CFD 07-1 437 0 (105,414) 0 0 0 0 0 0 1,304,724 0 0 0 0 0 0 0 0 0 Citywide Pedestrian Onenled Accessibility Improvement Program 70236 Gas Tax 130 0 0 0 0 350,000 0 (100,000) 250,000 250,000 0 70236 General Fund-CIP Projects 200 GF CIP 400,000 100,000 173,250 0 0 0 0 400,000 100,000 173,250 0 350,000 0 0 (100,000) 250,000 250,000 0 E EI Camino Real(a)Jamboree 70238 Gas Tax 130 0 0 0 0 0 0 0 0 0 70238 Measure M2-F-hare 139 F 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Westhound EI Camino Real at Tustin Ranch Road Improvement Project 70239 Developer 200 DEV 2,650,000 2,200,000 1,822,259 0 316,647 0 (316,647) 0 0 0 2,650,000 2,200,000 1,822,259 0 316,647 0 0 (316,647) 0 0 0 Feasibility Study-COMPLETE 70242 Gas Tax 130 0 (29,902) 0 0 0 0 0 0 0 70242 Measure M2-Competitive 139 C 0 45,000 0 0 0 0 0 0 0 0 15,098 0 0 0 0 0 0 0 0 0 Tustin Ranch Road Pedsbian Bridge 70243 WAS Fee 187 365,060 100,000 254,706 0 280,161 0 280,161 75,000 205,161 365,060 100,000 254,706 0 280,161 0 0 0 280,161 75,000 205,161 Newport Ave Rehabilitation between 1-5 Freeway 8 HoltAvenue 70244 SBI 140 1,150,000 1,134,083 2,229 1,131,854 0 1,131,854 1,131,854 700,000 431,854 1,150,000 1,134,083 2,229 1,131,854 0 1,131,854 0 0 1,131,854 700,000 431,854 Newport Ave Rehabilitation between Sycamore Avenue and 1-5 Freeway 1 70245 SBI 140 850,000 30,000 2,229 27,771 804,083 27,771 831,854 500,000 331,854 850,000 30,000 2,229 27,771 804,083 27,771 0 0 831,854 500,000 331,854 DocuSign Envelope ID:CAB57C8D-3609-462D-8071-279DAF807D2E City of Tustin FY 20-21 CIP Capital Improvement Program by Project-Mid Year Projection 19120 1 K 19120 19120 20/21 20121 29121 29121 DO 29121 21)22 Final Projected Audited Projected Adopted Carryover Supplemental Mid-Year Current Year-End Neighborhood D South Infrastructure Conskucdon 70246 WAS Backbone Fee 187 0 81,500 56,353 140 0 140 (25,007) (24,867) 140 (25,007) 70246 Land HeldlorResale 189 7,750,000 0 0 0 0 0 0 0 702461RWD Reimbursement 2001RWD 0 250,000 250,000 250,000 70246 CFD 06-1 434 2,610,000 0 83,668 0 2,610,000 0 173,668 2,783,668 2,700,000 83,668 70246 CFD 07-1 437 548,000 0 0 0 0 0 0 0 70246 CFD 14-1 443 9,842,000 0 0 0 1,890,000 0 2,585,000 4,475,000 300,000 4,175,000 20,750,000 81,500 140,021 140 4,500,000 140 2,983,661 0 7,483,801 3,000,140 4,483,661 Tustin Ranch Road&Valencia Ave Parkway Landscaping-COMPLETE 70247 WAS Land Sale Proceeds 189 2,000,000 2,000,000 885,193 44,568 0 44,568 875,432 920,000 920,000 0 2,000,000 2,000,000 885,193 44,568 0 44,568 0 875,432 920,000 920,000 0 Solar Speed Radar Feedback Signs-COMPLETE 70248 Measure M2 Fairshare Furl 139 F 0 32,325 0 0 0 0 0 0 0 0 32,325 0 0 0 0 0 0 0 0 0 DelAmo Ave&Newport Ave Improvements 70249 Gas Tax 130 550,000 0 476 0 1,899,740 0 (1,899,740) 0 70249 Measure M2 Fairshare Furl 139 0 1,899,740 1,899,740 1,000,000 899,264 550,000 0 476 0 1,899,740 0 0 0 1,899,740 1,000,000 899,264 N D So Non-BB Infrastructure 70250 WAS Land Sale Proceeds 189 0 258,800 565,834 0 9,000,000 0 (2,617,966) 6,382,034 3,000,000 3,382,034 0 258,800 565,834 0 9,000,000 0 (2,617,966) 0 6,382,034 3,000,000 3,382,034 Red Hill Ave Grade Separation 70251 General Fund-GP Projects 200 GF CIP 0 0 332,080 0 0 0 0 0 0 332,080 0 0 0 0 0 0 0 0 Red Hill Median Improvements 70252 CDBGyl9 12019 0 0 0 0 0 0 0 70252 Gas Tax 130 200,000 0 0 0 200,000 0 200,000 400,000 150,000 250,000 200,000 0 0 0 200,000 0 0 200,000 400,000 150,000 250,000 Linear Park DS TBD CFD 14-1 443 500,000 0 0 0 0 0 0 DocuSign Envelope ID:CAB57C8D-3609-462D-8071-279DAF807D2E City of Tustin FY 20-21 CIP Capital Improvement Program by Project-Mid Year Projection 19120 1 K 19120 19120 20/21 20121 20121 20121 20121 20121 21)22 Final Projected Audited Projected Adopted Carryover Supplemental Mid-Year Current Year-End Pioneer Road Sidewalk Improvement(NEW TBD Gas Tax 130 0 0 0 0 0 0 50,000 50,000 50,000 0 0 0 0 0 0 0 50,000 50,000 50,000 0 90,320,130 60,014,626 42,778,095 4,108,254 44,740,815 4,108,254 890,695 665,353 50,405,117 29,897,158 20,507,483