HomeMy WebLinkAbout12 MID-YEAR BUDGET REVIEW FOR FISCAL YEAR 2021-2022DocuSign Envelope ID: 2D158A66-F322-4211-9448-535B2F6880B8 12
Agenda Item
Reviewed: "SW
AGENDA REPORT City Manager DS
Finance Director Q
MEETING DATE: FEBRUARY 15, 2022
TO: MATTHEW S. WEST, CITY MANAGER
FROM: JASON AL -IMAM, FINANCE DIRECTOR/CITY TREASURER
SUBJECT: MID -YEAR BUDGET REVIEW FOR FISCAL YEAR 2021-2022
SUMMARY:
This report provides the City Council with a Mid -Year Budget Review of Fiscal Year 2021-2022,
which projects General Fund operating revenues to be $5.9 million higher than the adopted
budget and General Fund operating expenditures to be $1.1 million higher than the amended
budget; and projects General Fund Reserves of $27.3 million at June 30, 2022 (or 35% of General
Fund operating expenditures) which exceeds the City Council's minimum reserve policy of 20%.
RECOMMENDATIONS:
Staff recommends that the City Council:
1) Authorize an increase to the amended budget for General Fund revenues by $5,914,137
based on the projected amounts reflected within this report;
2) Authorize an increase to General Fund appropriations for attorney services ($90,000), public
works ($183,827), police services ($924,325), and non -departmental ($73,733);
3) Authorize supplemental appropriations for capital projects outlined within this report;
4) Authorize a transfer of $2,000,000 from the Land Proceeds Fund (Fund 189) to the
City's Pension Trust Fund held by PARS; and,
5) Accept $118,417 from the State Water Resources Control Board and authorize staff to
allocate funds as bill credits to eligible residential and commercial water customer
accounts per the guidelines outlined in the California Water and Wastewater Arrearage
Payment Program.
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.
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DISCUSSION:
General Fund operating revenues for Fiscal Year 2021-2022 are projected to be approximately $5.9
million higher than the amended budget.
Operating Revenues
Amended
Budget
Projected
Budget
Variance
Property Tax
$22,589,594
$22,920,774
$ 331,180
Sales & Use Tax
27,259,800
31,786,642
4,526,842
Franchise Fees
1,576,000
1,598,000
22,000
Transient Occupancy Tax
1,627,500
1,735,983
108,483
Other Tax Revenue
1,294,000
1,573,301
279,301
Departmental Revenue
3,184,885
3,777,306
592,421
Use of Money & Property
2,089,841
2,105,970
16,129
Fines & Forfeitures
900,000
905,000
5,000
Transfers & Reimbursements
13,878,363
13,867,444
(10,919)
Other Revenue
1,296,781
1,340,481
43,700
Material variances from the amended budget are as follows:
Property Tax Revenue is projected to be higher due largely due to changes in ownership
and development at the Tustin Legacy.
Sales & Use Tax Revenue is projected at approximately $31.8 million and is largely due to
strong sales generated from the City's four major industry groups — autos and transportation,
general consumer goods, business and industry, and restaurants and hotels. Sales from
autos and transportation are projected to be $2.2 million (31 %) higher compared to what was
budgeted. While auto sales have slowed recently due to inventory shortages, price increases
have more than offset this decline, which has resulted in strong growth in overall taxable
receipts from autos and transportation.
Revenue from the sale of general consumer goods at brick -and -mortar retail establishments
and restaurants and hotels have now surpassed the pre -pandemic high as consumer
behavior has largely returned to normal. Sales tax revenue from these two industry groups
is projected to be $1.3 million (14%) higher compared to budgeted amounts. In addition, sales
tax revenue from business and industry is projected to be approximately $638 thousand
(28%) higher due to continued demand for computers, electronics, and office supplies.
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Departmental Revenue is projected to be higher largely due to building permit revenue,
which is higher due to the new user fees and charges that became effective on October 1,
2021.
As outlined below, General Fund operating expenditures for Fiscal Year 2021-2022 are projected to
be approximately $1.1 million higher than the amended budget.
GENERALOPERATING
-
Amended
Budget
Operating Expenditures
Budget
Projected
Variance
City Council
$ 50,800
$ 50,060
$ 740
City Clerk
721,858
665,055
56,803
City Attorney
833,000
923,000
(90,000)
City Manager
866,307
865,601
706
Economic Development
1,383,276
1,311,387
71,889
Finance
1,714,249
1,706,033
8,216
Human Resources
1,070,629
1,050,024
20,605
Community Development
4,235,174
4,232,087
3,087
Public Works
16,560,570
16,744,397
(183,827)
Police Services
28,836,323
29,760,648
(924,325)
Fire Services
9,768,000
9,768,000
-
Parks and Recreation
4,440,381
4,439,781
600
Non -Departmental
7,159,240
7,232,973
(73,733)
Material variances from the amended budget are as follows:
Public Works is projected to be higher largely due to increases in fuel prices, tree watering
costs, and Veterans Sports Park lighting costs, which is partially offset with vacancy savings.
Police Services is projected to be higher largely due to an increase in overtime, which is
higher due to the need to maintain operations 24/7 while the department has been impacted
by officers on leave due to impacts associated with COVID-19 and work-related injuries.
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, which includes $3.4 million of
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American Rescue Plan Act funds used to replace lost revenue for the provision of government
services.
Capital Projects
On June 15, 2021, the City Council approved a Capital Improvement Program for Fiscal Year
2021-2022, which included funding for $34 million in capital projects, which include, but are not
limited to traffic and street improvements, water system improvements, park projects,
improvements to public facilities and capital projects at the Tustin Legacy. The following additional
items are proposed to implement City Council direction and are recommended for advancement
at this time:
• Authorize a supplemental appropriation of $3,900,000 from the Land Proceeds Fund
(Fund 189) for Main Street Improvements (CIP #40087)
• Authorize a supplemental appropriation of $1,000,000 from the Land Proceeds Fund
(Fund 189) for strategic plan initiatives associated with the Red Hill Avenue and the
Downtown Commercial Core Specific Plans, and design efforts for various capital
improvements in Old Town (CIP# 70254)
• Authorize a supplemental appropriation of $90,000 from the Land Proceeds Fund (Fund
189) for costs related to design and public engagement for a new dog park at the Legacy
• Accept a grant from the State of California in the amount of $1,500,000 for a generator
and authorize a supplemental appropriation of $175,157 from the Equipment Internal
Service Fund (Fund 184) to increase the current budget of $1,324,743 for a generator to
match the allocation from the State
• Authorize an appropriation of $735,313 from anticipated proceeds of the Proposition 68
Statewide Park Development and Community Revitalization Program/Grant in the Park
Development Fund (Fund 131) for capital project costs for the Heideman School Park
• Authorize a supplemental appropriation of $400,000 from the Measure M2 Fairshare
Fund (Fund 139) for capital project costs for the Annual Roadway Maintenance Program
(CIP# 70021)
• Authorize a supplemental appropriation of $600,000 from the Land Proceeds Fund
(Fund 189) to accelerate the 2nd Phase of Neighborhood D -South Infrastructure
Improvements, which was originally planned to take place in Fiscal Year 2022-2023
• Authorize a supplemental appropriation of $660,085 from the Backbone Fee Fund (Fund
187) for capital project costs associated with Tustin Legacy Linear Park (CIP# 20083)
and Alley Grove D -South Improvements (CIP# 20084)
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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. General Fund Reserves are projected to be approximately
$27.3 million at June 30, 2022 (or 35% of General Fund operating expenditures), which exceeds
the City Council's minimum reserve policy.
Pension Funding Policy
The City's net pension liability was $76.2 million as of June 30, 2020, which is based on the most
recent CalPERS actuarial valuation report, which was issued in July 2021. The City has also
deposited funds into a separate irrevocable Section 115 Pension Trust, which is held by Public
Agency Retirement Services (PARS). The PARS Pension Trust has a balance of approximately $7.6
million, which brings the City's net pension liability to $68.6 million, which is 77% funded.
In 2018, the City Council established a goal to pay off all pension debt within 15 years, which would
require that the City make additional discretionary payments to CaIPERS of approximately $2 million
each year. Therefore, the budget for Fiscal Year 2021-2022 includes an appropriation for an
additional discretionary payment of $2 million to CaIPERS, which is in addition to the amounts
required to be paid. If the City continues to make additional discretionary payments each year
thereafter, the City projects all pension debt will be paid off by 2032. However, it is important to note
that the City's net pension liability is based on a 7% discount rate, which means that the funded
status of pensions is dependent on CalPERS earning 7% on investments over the long-term.
The Section 115 Pension Trust held by PARS provides for rate stabilization since Pension Trust
assets can be used to offset unanticipated increases in CalPERS pension costs. Pension Trust
assets are managed in a customized investment strategy that balances risk and return and provides
for diversification. Therefore, it is recommended that the City Council authorize a contribution of $2
million to the PARS Pension Trust in Fiscal Year 2021-2022, which will bring the balance in the PARS
Pension Trust to $9.6 million. If the City continues to make annual contributions of $2 million to the
PARS Pension Trust while also continuing to make additional discretionary payments of $2 million
to CaIPERS each year, it is projected that the City will achieve a 90% funded status within the next
5 years, and all pension debt would be paid off in 2030. The proposed pension funding policy is
based on a comprehensive long-term fiscal strategy designed to mitigate against risk exposure
through diversification and utilizing a dollar -cost averaging approach in order to provide for fiscal
sustainability.
Tustin CARES Program Update
In 2020, as part of the federal Coronavirus Aid, Relief, and Economic Security (CARES) Act aid funds
the City of Tustin received, the Tustin City Council approved the Tustin CARES program and
provided over $3 million in direct grants to small businesses, non -profits and individuals/families in
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need of food and/or housing/rental assistance to address the economic impacts of the loss of
revenue due to the COVID-19 pandemic.
In March 2021, Congress passed the American Rescue Plan Act of 2021 (ARPA), which includes
$350 billion in aid for state and local governments. The City of Tustin received an allocation of $19.4
million. As a continuation of the Tustin CARES program launched in 2020, $7.4 million of the City's
allocation of ARPA has been allocated to providing additional rounds of aid and reinvestment into
the Tustin community. The balance of the City's allocation of ARPA is allocated to replace lost
revenue for the City of Tustin related to the public health emergency, which will be used for the
provision of government services through December 31, 2024.
During Fiscal Year 2021-2022, the following programs have been funded with ARPA:
• 2021 Small Business Recovery Grant Program ($2,480,000) — In a continuing partnership
with the Orange County/Inland Empire Small Business Development Center, the 2021 Small
Business Recovery Grant Program provided $10,000 grants to 200 small businesses. The
disbursement of funds took place during the fall of 2021 and was awarded based on a lottery
to 200 out of the 248 eligible businesses that applied for funding. Over the next few weeks,
the City plans to award grants to the remaining 48 businesses that applied for funding and
did not receive a grant.
• 2021 Non -Profit Recovery Grant Program ($528,250) — In partnership with the Tustin
Community Foundation, up to $15,000 of grant funds were awarded to 40 non -profits in need
of financial assistance in overcoming the temporary loss of revenue due to the pandemic.
• Main Street Digital Training and Grant Program ($8,500) — The Main Street Digital
Training and Grant Program provided training and funding to eligible woman -owned and/or
minority-owned small brick -and -mortar retail businesses.
• Meal Gap Assistance ($271,198) — The City provided Meal Gap Assistance to
approximately 2,600 households, which was funded, in part, with ARPA funding allocated by
the County of Orange.
During Fiscal Year 2022-2023, the City plans to provide $2,000,000 in funding to small businesses
in need of financial assistance in overcoming the loss of revenue due to the pandemic. The City also
plans to provide $1,000,000 in funding to non -profits to support COVID-19 response efforts and to
address the economic impacts of the loss of revenue due to the pandemic.
California Water and Wastewater Arrearage Payment Program
The State Water Resources Control Board (SWRCB) created the California Water and Wastewater
Arrearage Payment Program, which utilizes a portion of the State of California's allocation of
American Rescue Plan Act funds. This program provides relief to community water and wastewater
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systems for unpaid bills related to the pandemic. The SWRCB has designated the first round of
funding to cover unpaid water charges for residential and commercial customers accrued between
March 4, 2020, and June 15, 2021. The City of Tustin expects to receive $118,417, which includes
$114,968 for arrearages on 278 residential accounts and 16 commercial accounts. The remaining
amount ($3,449) provides funding for administrative costs incurred in connection with the program.
2021-23 Biennial Budget Update for FY 2022-2023
The City is currently in the process of updating the second year of the 2021-23 Biennial Budget for
Fiscal Year 2022-2023, which is tentatively scheduled to be brought forward to City Council for review
and public input in May 2022.
DocuSigned by:
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Finance Director/City Treasurer
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Senior Budget Analyst
Attachment: Mid -Year Budget Review
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Deputy Finance Director—Admin. Svs.
DocuSign Envelope ID: 2D158A66-F322-4211-9448-535B2F6880B8
CITY OF TUSTIN
MID—YEAR BUDGET REVIEW
FISCAL YEAR 2021-22
TUSTIN
HISTORY
BUILDING OUR FUTURE
HONORING OUR PAST
Tv
Ed
PREPARED BY THE FINANCE DEPARTMENT
DocuSign Envelope ID: 2D158A66-F322-4211-9448-535B2F6880B8
CITY OF TUSTIN
CITY COUNCIL
Austin Lumbard, Mayor
Barry W. Cooper, Mayor Pro Tem
Letitia Clark, 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
Christopher Koster, Director of Economic Development
Jason Al -Imam, Director of Finance/City Treasurer
Derick L. Yasuda, Director of Human Resources
Chad W. Clanton, Director of Parks and Recreation Services
Stuart A. Greenberg, Police Chief
Douglas S. Stack, Director of Public Works/City Engineer
DocuSign Envelope ID: 2D158A66-F322-4211-9448-535B2F6880B8
City of Tustin
FY 2021-2022 Mid -Year Budget
Year End Projected Fund Balance for ALL FUNDS
Fund
Description
Actual
Ending
Balance
06130121
21/22
Projected
One -Time
Transfer In /
Cash
21/22
Projected
Revenues
21/22
Projected
Expenditures
21/22
Projected
Carry -Over
21/22
Projected
One -Time
Transfer Out
Projected
Ending
Balance
06/30122
100
General Fund - Unrestricted
$24,467,057
$12,667,444
$69,198,474
$79,004,063
$30,000
$0
$27,298,912
100'*
General Fund - PARS Pension Trust
$7,376,718
$2,000,000
$420,000
$0
$0
$0
$9,796,718
101
General Fund - Emergency Fund
$1,000,000
$0
$0
$0
$0
$0
$1,000,000
186
Oblg Reimb Frm Successor Agncy
$0
$0
$0
$0
$0
$0
$0
187
Backbone Fee Fund
$8,274,636
$0
$8,068,218
$1,128,947
$1,872,900
$0
$13,341,008
189
Land Held for Resale
$40,351,178
$0
$62,632,500
$14,427,242
$4,383,416
$8,283,146
$75,889,874
200
Capital Projects Fund-CIP
$6,127,062
$0
$2,850,000
$3,075,769
$153,862
$0
$5,747,431
120
CDBG
($2,441)
$0
$4,448,266
$3,485,825
$960,000
$0
$0
129
Cable PEG Fees Fund
$611,425
$0
$150,000
$107,256
$0
$0
$654,169
130
Gas Tax
$4,890,967
$0
$2,094,520
$2,049,697
$0
$0
$4,935,791
131
Park Development
$2,338,304
$0
$6,044,395
$1,431,062
$1,115,520
$0
$5,836,117
132
Park Development Tustin Legacy
$550
$0
$0
$0
$0
$0
$550
133
SCAQMD
$139,286
$0
$104,500
$195,621
$0
$0
$48,165
134
Asset Forfeiture
$53,883
$0
$2,739
$40
$0
$0
$56,582
135
RNSP Asset Forfeiture
$178,112
$0
$0
$120
$0
$0
$177,992
136
Supplemental Law Enforcement
$258,237
$0
$135,573
$144,877
$0
$0
$248,933
137
Treasury RNSP Asset Forfeiture
$12,261
$0
$0
$10
$0
$0
$12,251
138
Measure M
$0
$0
$0
$0
$0
$0
$0
139
Measure M2
$6,054,877
$0
$1,696,900
$1,703,630
$2,823
$40,000
$6,005,324
140
Road Maint & Rehab Alloc
$4,131,135
$0
$1,657,186
$1,523,617
$541,671
$0
$3,723,033
141
Tustin LLD
$0
$281,602
$702,551
$893,000
$0
$0
$91,153
142
Tustin SL
$2,749,794
$0
$1,226,300
$491,219
$0
$0
$3,484,875
171
Solid Waste Fund
$908,596
$0
$330,187
$290,228
$0
$0
$948,555
180
Special Events
$337,574
$0
$439,000
$313,629
$0
$0
$462,945
181
Workers Compensation
$894,473
$0
$1,084,300
$1,370,986
$0
$0
$607,787
182
Liability
$1,242,993
$1,101,000
$0
$1,326,909
$0
$0
$1,017,084
183
Unemployment
$27,387
$0
$0
$25,020
$0
$0
$2,367
184
Equipment Replacement Fund
$3,322,084
$125,000
$1,879,250
$1,279,612
$1,380,000
$0
$2,666,722
185
Information Technology
$3,927,272
$270,000
$2,603,000
$3,830,791
$0
$0
$2,969,481
191
Hangar Fund
$0
$0
$0
$0
$0
$0
$0
300
Water Enterprise
$10,197,678
$0
$20,253,577
$20,137,122
$0
$3,859,578
$6,454,555
301
Water Capital Fund
$519,884
$2,500,000
$2,475,140
$3,341,820
$1,987,662
$0
$165,542
302
Water Enterprise Emergency Fund
$2,037,106
$0
$0
$0
$0
$0
$29037,106
305
2011 Water Revenue Bond Fund
$6,495
$0
$0
$10
$0
$0
$6,485
306
2013 Water Revenue Bond Fund
$2,249,242
$1,234,578
$1,959,150
$5,193,970
$249,000
$0
$0
420
American Rescue Plan Act
$9,690,392
$0
$9,690,392
$3,032,632
$0
$3,400,000
$12,948,152
431
Assessment Dist. 95.1 Construction
$332,609
$0
$0
$0
$0
$0
$332,609
433
CFD 04-1
$1,138,574
$0
$729,000
$710,306
$0
$0
$1,157,268
434
CFD 06-1 Construction
$271,162
$0
$3,000
$253,093
$0
$0
$21,069
435
CFD 06-1 Debt Service
$6,279,482
$0
$3,720,000
$3,501,800
$0
$0
$6,497,682
436
CFD 07-1 Debt Service
$1,765,897
$0
$960,000
$951,800
$0
$0
$1,774,097
440
CFD 13-01
$0
$0
$0
$0
$0
$0
$0
441
CFD 14-01 Debt Service
$3,493,629
$0
$1,485,900
$1,527,500
$0
$0
$3,452,029
442
Special Tax B
$68,920
$0
$4,596,900
$0
$0
$4,596,900
$68,920
443
CFD 14-01 Construction
$4,473,192
$0
$0
$4,111,987
$0
$0
$361,205
444
CFD 18-01
$3,840
$0
$0
$0
$0
$0
$3,840
561
MCAS 2010 TAB Proceeds
$714
$0
$0
$0
$0
$0
$714
570
Successor Agency (Trust Fund)
$4,531,756
$0
$0
$0
$0
$0
$4,531,756
571
PARS OPEB
$2,585,536
$0
$645,692
$14,000
$0
$0
$3,217,228
575
Tustin Housing Authority
$881,457
$0
$2,800
$573,107
$0
$0
$311,150
577
Voluntary Workforce Housing Incentive Prog
$2,061,994
$0
$0
$0
$0
$0
$2,061,994
TOTAL ALL FUNDS
$172,262,979
$20,179,624
$214,289,410
$161,448,316
$12,676,854
$20,179,624
$212,427,219
Prepared by Babbitt, Glenda 2/9/2022 Page 1
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City of Tustin
FY 2021-2022 Mid -Year Budget Update
Revenue
Revenue Summary
General Fund - Unrestricted
69,270,737
19120
20121
21122
21122
General Fund - PARS Pension Trust
0
0
Actuals
Actuals
Budget
Proj Rev
100 General Fund
0
0
69,270,737
78,089,302
75,951,781
81,865,918
General Governmental Rev
100
0
65,477,563
74,326,496
71,171,596
76,444,612
Community Development
100
30
1,713,509
1,601,395
2,423,885
2,838,306
Public Works
100
40
186,290
191,505
140,300
239,000
Police Services
100
50
1,042,129
1,052,366
1,140,000
1,090,000
Fire Services
100
55
13,202
9,731
15,000
15,000
Parks and Recreation
100
70
838,043
907,810
1,061,000
1,239,000
100
General Fund - Unrestricted
69,270,737
78,089,302
75,951,781
81,865,918
100'*
General Fund - PARS Pension Trust
0
0
0
2,420,000
101
Emergency Fund
0
0
0
0
186
Oblg Reimb Frm Successor Agncy
38,327
(20)
0
0
187
Backbone Fee Fund
782,121
619,556
55,000
8,068,218
189
Land Held for Resale
2,503,671
9,770,861
270,000
62,632,500
200
Capital Projects Fund-CIP
3,674,108
6,055,602
2,850,000
2,850,000
120
CDBG
421,732
878,180
3,053,345
4,448,266
129
Cable PEG Fees
148,567
136,933
150,000
150,000
130
Gas Tax
1,909,845
1,829,750
2,032,800
2,094,520
131
Park Development
1,310,420
772,065
357,000
6,044,395
132
Park Development Tustin Legacy
354,176
552
0
0
133
SCAQMD
119,175
107,093
96,400
104,500
134
Asset Forfeiture
10,031
169
0
2,739
135
RNSP Asset Forfeiture
96,325
46,209
0
0
136
Supplemental Law Enforcement
229,472
191,512
176,000
135,573
137
Treasury RNSP Asset Forfeiture
398
58
0
0
138
Measure M
1
0
0
0
139
Measure M2
1,915,003
2,068,322
1,696,900
1,696,900
140
Road Maint & Rehab Alloc
1,331,209
1,515,289
1,590,300
1,657,186
141
Tustin LLD
1,156,772
1,503,580
1,416,000
984,153
142
Tustin SL
1,218,852
1,233,930
1,175,000
1,226,300
171
Solid Waste
226,565
1,110,478
220,000
330,187
180
Special Events
195,236
59,625
404,000
439,000
181
Workers Compensation
1,204,127
1,215,982
1,084,300
1,084,300
182
Liability
1,101,000
1,216,881
1,101,000
1,101,000
183
Unemployment
50,999
(76)
0
0
184
Equipment Replacement Fund
948,049
908,744
958,700
2,004,250
185
Information Technology
3,424,974
2,931,257
3,162,500
2,873,000
300
Water Enterprise
16,859,389
26,621,840
19,896,351
20,253,577
301
Water Capital Fund
1,210,376
1,488,683
1,500,000
4,975,140
302
Water Enterprise Emergency Fund
27,490
9,616
0
0
305
2011 Water Revenue Bond Fund
6,142
108
0
0
306
2013 Water Revenue Bond Fund
310,676
(42,995)
3,763,800
3,193,728
420
American Rescue Plan Act
0
0
19,380,784
9,690,392
433
CFD 04-1
721,428
724,031
729,000
729,000
434
CFD 06-1 Construction
85,185
1,486
3,000
3,000
435
CFD 06-1 Debt Service
3,580,429
3,586,753
3,720,000
3,720,000
Prepared by Babbitt, Glenda 2/9/2022 Page 2
DocuSign Envelope ID: 2D158A66-F322-4211-9448-535B2F6880B8
City of Tustin
FY 2021-2022 Mid -Year Budget Update
Revenue
Revenue Summary
19120
Actuals
20121
Actuals
21122
Budget
21122
Proj Rev
436 CFD 07-1 Debt Service
957,721
967,346
960,000
960,000
437 CFD 07-1 Construction
0
0
0
0
440 CFD 13-1
425,920
3,500
0
0
441 CFD 14-1 Debt Service
1,533,477
1,561,207
1,485,900
1,485,900
442 Special Tax B
3,762,897
4,468,514
4,607,819
4,596,900
443 CFD 14-1 Construction
168,264
2,504
0
0
444 CFD 18-1 Construction
275,252
7,340
0
0
561 2010 MCAS TABS
13,936
(2,362)
0
0
570 Successor Agency (Trust Fund)
4,231,450
4,267,865
0
0
571 PARS OPEB
597,655
431,637
145,692
645,692
575 Tustin Housing Authority
116,432
41,429
386,400
2,800
577 Voluntary Workforce Housing Incentive Prog
962,798
9,733
0
0
TOTAL
129,488,808
156,410,071
154,379,772
234,469,034
100 General Fund
Property Tax in Lieu of VLF
8,375,803
8,811,747
9,033,800
9,078,600
Property Taxes
10,911,309
11,461,641
11,703,700
11,979,700
Residual Property Taxes
1,605,910
1,675,978
1,672,600
1,672,600
In Lieu -Prop Tax
28,747
29,322
29,494
29,874
AB 1290 Pass Thru
141,568
159,420
150,000
160,000
Franchise Fees
1,582,395
1,652,333
1,576,000
1,598,000
Sales and Use Tax
25,146,077
30,351,631
27,259,800
31,786,642
Sales Tax - Public Safety - Prop 172
341,441
401,411
350,000
411,114
Transient Occupancy Tax
1,593,532
1,218,924
1,627,500
1,735,983
Business License Fees
438,632
416,266
440,000
440,000
Real Property Transfer Tax
536,992
575,024
500,000
651,487
New Construction Tax
47,685
1,868
4,000
70,700
Planning Plan Check Fees
251,880
228,447
408,664
488,892
Building Permits & Plan Checks
1,353,025
1,269,915
1,893,321
2,294,464
Fees and Other Permits
393,899
364,117
442,700
408,000
Fines and Forfeitures
848,027
938,397
922,000
950,450
Interest Income
1,140,296
1,337,459
208,000
208,000
Use of property
1,861,108
1,592,680
1,881,841
1,897,970
POST Reimbursement
34,747
24,035
15,000
15,000
Revenue from Other Agencies
137,384
269,404
130,000
130,000
State Grants
42,428
229,361
30,000
30,000
Federal Grants
826,132
3,461,923
305,017
305,017
Sports Fees
177,528
427,076
274,000
424,000
Class Fees
272,458
312,477
265,000
225,000
Other Recreation Fees
108,502
92,571
222,000
290,000
Transfer In
8,993,601
8,803,942
12,678,363
12,667,444
Reimbursement from Other Funds
1,223,376
1,223,960
1,200,000
1,200,000
All Other Sources
856,256
757,973
728,981
716,981
General Fund Total 69,270,737 78,089,302 75,951,781 81,865,918
Prepared by Babbitt, Glenda 2/9/2022 Page 3
DocuSign Envelope ID: 2D158A66-F322-4211-9448-535B2F6880B8
City of Tustin
FY 2021-2022 Mid -Year Budget Update
Expenditure
Expenditure Summary
19120
Actuals
20121
Actuals
21122
Budget
21122
Projected
21122
Carry -Over
to 22123
100 General Fund
City Council
27,576
12,886
50,800
50,060
0
City Clerk
616,569
669,158
721,858
665,055
30,000
City Attorney
698,431
817,270
833,000
923,000
0
City Manager
657,827
801,631
866,307
865,601
0
Economic Development
1,142,661
959,391
1,383,276
1,311,387
0
Finance
1,521,894
1,655,639
1,714,249
1,706,033
0
Human Resources
1,030,838
973,220
1,070,629
1,050,024
0
Community Development
3,941,117
3,927,729
4,235,174
4,232,087
0
Public Works
15,420,750
15,493,523
16,560,570
16,744,397
0
Police Services
27,493,539
27,534,909
28,836,323
29,760,648
0
Fire Services
8,676,428
9,213,773
9,768,000
9,768,000
0
Parks and Recreation
3,959,516
3,694,097
4,440,381
4,439,781
0
Non -Departmental, Other
5,745,227
6,227,269
7,159,241
7,232,974
0
Small Business Assistance
0
1,917,233
Non -Profit Assistance
0
274,012
Meal Gap Program
0
127,794
255,017
255,017
Other COVID-19 Costs
0
993,591
100 General Fund
70,932,372
75,293,124
77,894,824
79,004,063
30,000
101 Emergency Fund
0
0
0
0
0
186 Oblg Reimb Frm Successor
2,044,283
1,428
0
0
0
187 Backbone Fee Fund
16,120,772
2,570,890
2,353,384
1,128,947
1,872,900
189 Land Held for Resale
14,500,037
8,493,888
19,303,624
22,710,388
4,383,416
200 Capital Projects Fund-CIP
7,697,291
2,677,518
3,216,631
3,075,769
153,862
120 CDBG
421,732
878,180
4,110,520
3,485,825
960,000
129 Cable PEG Fees
87,220
29,720
107,256
107,256
0
130 Gas Tax
1,687,752
2,230,188
2,124,828
2,049,697
0
131 Park Development
2,236,112
1,681,598
1,603,995
1,431,062
1,115,520
132 Park Develop. Tustin Legacy
714,639
2
0
0
0
133 SCAQMD
204
516,660
199,875
195,621
0
134 Asset Forfeiture
25
25
0
40
0
135 RNSP Asset Forfeiture
109,791
68
0
120
0
136 Supplemntal Law Enforcemer
145,499
136,487
145,726
144,877
0
137 Treasury RNSP Asset Forfeitu
5
6
0
10
0
138 Measure M
53
0
0
0
0
139 Measure M2
584,147
2,985,171
1,570,127
1,743,630
2,823
140 Road Maint & Rehab Alloc
428,950
(13,870)
2,064,524
1,523,617
541,671
141 Tustin LLD
1,225,099
1,354,874
1,238,000
893,000
0
142 Tustin SL
830,616
916,165
475,367
491,219
0
171 Solid Waste
183,551
257,970
227,264
290,228
0
180 Special Events
262,111
24,607
317,491
313,629
0
181 Workers Compensation
2,072,935
1,610,088
1,372,586
1,370,986
0
182 Liability
1,281,549
1,216,884
1,290,820
1,326,909
0
183 Unemployment
4,920
13,133
25,000
25,020
0
Prepared by Babbitt, Glenda 2/9/2022 Page 4
DocuSign Envelope ID: 2D158A66-F322-4211-9448-535B2F6880B8
City of Tustin
FY 2021-2022 Mid -Year Budget Update
Expenditure
Expenditure Summary 19120 20121 21122 21122 21122
Carry -Over
Actuals Actuals Budget Projected to 22123
184 Equipment Replacement Fun(
1,168,149
414,352
2,187,629
1,279,612
1,380,000
185 Information Technology
2,241,394
2,363,992
4,130,856
3,830,791
0
300 Water Enterprise
15,268,357
17,962,760
22,007,550
23,996,700
0
301 Water Capital Fund
425,625
12,512,459
5,312,802
3,341,820
1,987,662
305 2011 Water Rev Bond Fund
120
289,010
0
10
0
306 2013 Water Rev Bond Fund
6,188
9,103,481
5,441,360
5,193,970
249,000
420 American Rescue Plan Act
0
0
10,780,784
6,432,632
0
431 Assess Dist. 95-1 Constructio
484,155
809,947
0
0
0
432 Assess Dist. 95-2 Debt Servici
0
0
0
0
0
433 CFD 04-1
713,496
729,461
710,306
710,306
0
434 CFD 06-1 Construction
125,070
2,598,519
253,093
253,093
0
435 CFD 06-1 Debt Service
3,363,350
3,533,069
3,501,800
3,501,800
0
436 CFD 07-1 Debt Service
925,918
977,697
951,800
951,800
0
437 CFD 07-1 Construction
0
0
0
0
0
440 CFD 13-1
425,920
3,500
0
0
0
441 CFD 14-1
1,489,915
1,545,584
1,527,500
1,527,500
0
442 Special Tax B
3,486,418
4,433,734
4,607,819
4,596,900
0
443 CFD 14-1 Construction
1,580,820
4,378,007
4,114,137
4,111,987
0
444 CFD 18-1
276,127
3,500
0
0
0
561 2010 MCAS TABS
1,306,831
87,345
0
0
0
570 Successor Agency (Trust Fun
2,316,869
2,241,079
0
0
0
571 PARS OPEB
11,194
13,015
0
14,000
0
575 Tustin Housing Authority
1,293,917
1,367,285
1,486,250
573,107
0
TOTAL
160,481,503
168,242,598
186,655,528
181,627,940
12,676,854
City Council
Personnel
0
0
0
0
0
Operations
27,576
12,886
50,800
50,060
0
Capital
0
0
0
0
0
27,576
12,886
50,800
50,060
0
City Clerk
Personnel
500,926
518,564
551,258
534,455
0
Operations
101,947
150,594
168,100
128,100
30,000
Capital
13,696
0
2,500
2,500
0
616,569
669,158
721,858
665,055
30,000
City Attorney
Personnel
0
0
0
0
0
Operations
698,431
817,270
833,000
923,000
0
Capital
0
0
0
0
0
698,431
817,270
833,000
923,000
0
Prepared by Babbitt, Glenda 2/9/2022 Page 5
DocuSign Envelope ID: 2D158A66-F322-4211-9448-535B2F6880B8
City of Tustin
FY 2021-2022 Mid -Year Budget Update
Expenditure
Expenditure Summary
19120
Actuals
20121
Actuals
21122
Budget
21122
Projected
21122
Carry -Over
to 22123
City Manager
Personnel
604,755
762,027
798,907
804,201
0
Operations
53,072
39,604
67,400
61,400
0
Capital
0
0
0
0
0
657,827
801,631
866,307
865,601
0
Economic Development Department
Personnel
815,943
773,689
913,232
917,783
0
Operations
326,719
185,703
470,044
393,604
0
Capital
0
0
0
0
0
1,142,661
959,392
1,383,276
1,311,387
0
Finance
Personnel
1,226,988
1,360,185
1,382,949
1,401,873
0
Operations
294,906
295,454
328,300
304,159
0
Capital
0
0
3,000
0
0
1,521,894
1,655,639
1,714,249
1,706,033
0
Human Resources
Personnel
713,382
740,311
760,304
742,599
0
Operations
309,648
232,908
305,325
302,425
0
Capital
7,807
0
5,000
5,000
0
1,030,838
973,220
1,070,629
1,050,024
0
Community Development
Planning
Personnel
1,711,841
1,605,943
1,847,706
1,637,695
0
Personnel
2,251
0
0
0
Operations
228,134
259,049
310,800
250,800
0
Capital
0
0
0
0
0
1,939,975
1,867,242
2,158,506
1,888,495
0
Building
Personnel
618,793
714,916
1,027,023
932,745
0
Operations
1,030,742
877,004
794,070
944,470
0
Capital
0
0
0
0
0
1,649,535
1,591,919
1,821,093
1,877,215
0
Prepared by Babbitt, Glenda 2/9/2022 Page 6
DocuSign Envelope ID: 2D158A66-F322-4211-9448-535B2F6880B8
City of Tustin
FY 2021-2022 Mid -Year Budget Update
Expenditure
Expenditure Summary
19120
20121
21122
21122
21122
1,351,457
1,291,444
1,198,470
1,289,161 0
Capital
Carry -Over
0
Actuals
Actuals
Budget
Projected
to 22123
Code Enforcement
4,232,087 0
Capital
0
0
0
Personnel
259,026
313,176
161,975
372,485
0
Operations
92,581
155,392
93,600
93,891
0
Capital
0
0
0
0
0
Capital
351,607
468,567
255,575
466,376
0
Community Development
Personnel
2,589,660
2,636,285
3,036,704
2,942,926 0
Operations
1,351,457
1,291,444
1,198,470
1,289,161 0
Capital
0
0
0
0 0
Comm. Development Total
3,941,117
3,927,729
4,235,174
4,232,087 0
Public Works
1,126,519
1,351,952
1,133,667 0
Operations 23,039
Administration
154,000
104,000 0
Capital 0
0
Personnel
609,153
524,905
424,297
542,110 0
Operations
689,309
569,918
689,400
665,600 0
Capital
0
0
0
0 0
1,298,463
1,094,823
1,113,697
1,207,710 0
Engineering
Personnel 1,030,856
1,126,519
1,351,952
1,133,667 0
Operations 23,039
27,709
154,000
104,000 0
Capital 0
0
0
0 0
1,053,895
1,154,228
1,505,952
1,237,667 0
Streets
Personnel
687,789
669,954
651,313
756,592
0
Operations
97,527
157,995
129,800
131,500
0
Capital
3,044,650
2,370,752
2,850,000
2,850,000
0
3,829,966
3,198,700
3,631,113
3,738,092
0
Landscape
Personnel
1,706,202
1,761,534
2,091,983
1,900,139
0
Operations
3,675,098
3,833,386
3,763,000
3,918,000
0
Capital
0
0
0
0
0
5,381,300
5,594,920
5,854,983
5,818,139
0
Water Quality
Personnel
170,890
175,966
184,878
178,400
0
Operations
282,892
324,636
385,500
397,500
0
Capital
0
0
0
0
0
453,782
500,602
570,378
575,900
0
Prepared by
Babbitt, Glenda
2/9/2022
Page 7
DocuSign Envelope ID: 2D158A66-F322-4211-9448-535B2F6880B8
City of Tustin
FY 2021-2022 Mid -Year Budget Update
Expenditure
Expenditure Summary
19120
20121
21122
21122
21122
Carry -Over
Actuals
Actuals
Budget
Projected
to 22123
Fleet Maintenance
Personnel
498,367
520,783
557,441
541,043
0
Operations
514,889
545,334
515,200
787,400
0
Capital
0
0
0
0
0
1,013,256
1,066,117
1,072,641
1,328,443
0
Building Facilities
Personnel
413,665
422,434
454,506
365,845
0
Operations
1,976,424
2,461,699
2,357,300
2,472,600
0
Capital
0
0
0
0
0
2,390,088
2,884,133
2,811,806
2,838,445
0
Public Works
Personnel
5,116,921
5,202,095
5,716,370
5,417,797
0
Operations
7,259,179
7,920,676
7,994,200
8,476,600
0
Capital
3,044,650
2,370,752
2,850,000
2,850,000
0
Public Works Total
15,420,750
15,493,523
16,560,570
16,744,397
0
Police
Administration
Personnel
1,184,875
1,160,008
1,238,767
1,206,549
0
Operations
3,168,723
2,106,913
1,377,360
1,406,360
0
Capital
0
0
0
0
0
4,353,598
3,266,921
2,616,127
2,612,909
0
City Operations
Personnel
3,185,928
2,541,442
4,550,177
3,050,400
0
Operations
538,520
639,238
802,054
870,054
0
Capital
0
0
0
0
0
3,724,448
3,180,680
5,352,231
3,920,454
0
North Area Division
Personnel
4,454,992
3,966,033
4,604,157
4,327,677
0
Operations
105,153
91,063
52,434
56,934
0
Capital
0
0
0
0
0
4,560,144
4,057,096
4,656,591
4,384,611
0
Prepared by Babbitt, Glenda 2/9/2022 Page 8
DocuSign Envelope ID: 2D158A66-F322-4211-9448-535B2F6880B8
Prepared by Babbitt, Glenda 2/9/2022 Page 9
City of Tustin
FY 2021-2022 Mid
-Year Budget Update
Expenditure
Expenditure Summary
19120
20121
21122
21122
21122
Carry -Over
Actuals
Actuals
Budget
Projected
to 22123
South Area Division
Personnel
4,477,950
4,826,596
4,762,444
5,716,187
0
Operations
87,029
77,795
48,334
53,484
0
Capital
0
0
0
0
0
4,564,979
4,904,391
4,810,778
5,769,671
0
Special Operations Division
Personnel
3,042,900
4,477,615
3,591,426
4,838,669
0
Operations
134,441
169,537
172,785
193,800
0
Capital
0
0
0
0
0
3,177,341
4,647,152
3,764,211
5,032,469
0
Professional Standards Division
Personnel
2,141,749
2,084,539
1,931,033
2,354,311
0
Operations
519,174
400,687
474,718
487,918
0
Capital
0
0
0
0
0
2,660,923
2,485,227
2,405,751
2,842,229
0
Field Support Services
Personnel
2,472,116
2,723,699
2,861,333
2,859,336
0
Operations
244,896
211,324
257,025
246,025
0
Capital
0
0
0
0
0
2,717,012
2,935,023
3,118,358
3,105,361
0
Operations Support Services
Personnel
1,511,895
1,750,839
1,744,606
1,740,180
0
Operations
223,199
307,581
265,122
254,122
0
Capital
0
0
0
0
0
1,735,093
2,058,420
2,009,728
1,994,302
0
Behavioral Response Unit
Personnel
0
0
102,547
98,642
0
Operations
0
0
0
0
0
Capital
0
0
0
0
0
0
0
102,547
98,642
0
Police
Personnel
22,472,404
23,530,772
25,386,490
26,191,951
0
Operations
5,021,135
4,004,138
3,449,833
3,568,697
0
Capital
0
0
0
0
0
Police Total
27,493,539
27,534,909
28,836,323
29,760,648
0
Prepared by Babbitt, Glenda 2/9/2022 Page 9
DocuSign Envelope ID: 2D158A66-F322-4211-9448-535B2F6880B8
City of Tustin
FY 2021-2022 Mid -Year Budget Update
Expenditure
Expenditure Summary 19120 20121 21122 21122 21122
Carry -Over
Actuals Actuals Budget Projected to 22123
Fire Service Contract
377,977
350,538
468,701
475,338 0
Personnel
0
0
0
0 0
Operations
8,676,428
9,213,773
9,768,000
9,768,000 0
Capital
0
0
0
0 0
Fire Service Contract Total
8,676,428
9,213,773
9,768,000
9,768,000 0
Parks & Recreation
Administration
Personnel
377,977
350,538
468,701
475,338 0
Operations
714,190
552,892
605,450
605,450 0
Capital
709
689
850
850 0
1,092,876
904,118
1,075,001
1,081,638 0
Sports
Personnel
638,014
739,954
754,197
650,327 0
Operations
176,545
187,508
306,900
306,900 0
Capital
1,939
1,088
4,000
4,000 0
816,498
928,550
1,065,097
961,227 0
Classes/Cultural Services
Personnel
332,655
305,066
355,408
255,963 0
Operations
468,979
381,748
376,700
483,200 0
Capital
16,236
16,913
19,500
19,500 0
817,870
703,728
751,608
758,663 0
Veterans Sports Park
Personnel
206,552
211,861 0
Operations
65,200
113,100 0
Capital
2,500
2,500 0
0
0
274,252
327,461 0
Senior Citizens
Personnel
433,470
452,405
369,964
433,191 0
Operations
58,267
14,535
103,700
89,200 0
Capital
0
0
0
0 0
491,737
466,940
473,664
522,391 0
Prepared by Babbitt, Glenda 2/9/2022 Page 10
DocuSign Envelope ID: 2D158A66-F322-4211-9448-535B2F6880B8
City of Tustin
FY 2021-2022 Mid -Year Budget Update
Expenditure
Expenditure Summary
19120
Actuals
20121
Actuals
21122
Budget
21122
Projected
21122
Carry -Over
to 22123
Support Services
26,411
25,906
37,500
37,500
0
Personnel
331,275
292,449
361,949
360,616
0
Operations
12,667
6,927
7,000
7,000
0
Capital
1,153
1,990
2,000
2,000
0
Personnel
345,095
301,366
370,949
369,616
0
Tustin Youth Center
Personnel
367,856
362,375
390,310
379,285
0
Operations
26,411
25,906
37,500
37,500
0
Capital
1,173
1,115
2,000
2,000
0
7,159,241
395,439
389,395
429,810
418,785
0
Parks & Rec
Non -Operating Expenditures
27,972,572
28,807,544
30,000
Non -Operating Expenditures
Personnel
2,481,247
2,502,787
2,907,081
2,766,581
0
Operations
1,457,059
1,169,515
1,502,450
1,642,350
0
Capital
21,209
21,795
30,850
30,850
0
Parks & Rec Total
3,959,516
3,694,097
4,440,381
4,439,781
0
Non -Departmental
Personnel
4,095,206
4,652,042
5,322,591
5,332,986 0
Operations
1,650,021
1,575,226
1,836,650
1,899,988 0
Capital
0
0
0
0 0
Non -Departmental Total
5,745,227
6,227,268
7,159,241
7,232,974 0
46,775,886
47,053,152
0
Operations
27,227,578
Non -Operating Expenditures
27,972,572
28,807,544
30,000
Non -Operating Expenditures
Small Business Assistance
0
1,917,233
255,017
0
Non -Profit Assistance
0
274,012
2,891,350
2,888,350
Meal Gap Program
0
127,794
255,017
255,017
Other COVID-19 Costs
0
993,591
Non -Operating Exp Total
0
3,312,630
255,017
255,017
0
General Fund Total
Personnel
40,617,432
42,678,757
46,775,886
47,053,152
0
Operations
27,227,578
26,909,191
27,972,572
28,807,544
30,000
Non -Operating Expenditures
0
3,312,630
255,017
255,017
0
Capital
3,087,363
2,392,546
2,891,350
2,888,350
0
100 General Fund Total
70,932,372
75,293,124
77,894,824
79,004,063
30,000
Prepared by Babbitt, Glenda 2/9/2022 Page 11
DocuSign Envelope ID: 2D158A66-F322-4211-9448-535B2F6880B8
City of Tustin
FY 21-22 C I P
Capital Improvement Program by Project - Mid Year Projection
South Hanger Rehabilitation
10076 MCAS Land Sale Proceeds
Tustin LegacV Annex Renovations (COMPLETE)
10083 Park Development
10083 Park Development Legacy
10083 Legacy Park Development Fund
Stevens Square Parking Structure Improvements
TBD GF-CIP
Tustin Family and Youth Center CourtVard
10085 Park Development
189 80,000
80,000
20/21
20/21
20/21
20/21
21/22
21/22
21/22
21/22
21/22
21/22
22/23
0 0 4,533,416 150,000 4,383,416
131 20,148
Final
Projected
Audited
Projected
Adopted
Carryover
Supplemental
Mid -Year
Current
Year -End
0
JL # Description
Fund
Budget
Expenditures
Expenditures
Carryover
Budget
Adjustment
Adjustments
Adjustments
Budget
Projection
Carryover
Annual Major Building Maintanence
0
0 0 0 0 0
10032 SCAQMD
133
33,310
33,310
0
0
0
0
41,875
41,875
37,531
0
10032 Asset Forfeiture Fund
134
0
0
0
0
0
0
0
10032 City CIP General Fund
200 GF CIP
821,000
726,000
617,138
95,000
795,000
108,862
903,862
850,000
53,862
10032 Water Capital Fund
301
0
0
0
0
0
0
0
854,310
759,310
617,138
95,000
795,000
108,862
41,875
0
945,737
887,531
53,862
City Corporate Yard Facilities Master Plan (COMPLETE)
10067 MCAS Land
189
300,000
300,000
484,072
0
0
166,698
166,698
166,698
10067 City CIP Fund - General Fund
200 GF CIP
5,000
5,000
3,140
0
0
0
0
10067 Water Capital Fund
301
100,000
100,000
494,547
0
0
0
0
405,000
405,000
981,759
0
0
166,698
0
0
166,698
166,698
0
Civic Center Alternate Power Source Improvements
10069 Equipment Replacement Fund
184
24,743
0
0
24,743
1,324,743
0
175,257
1,500,000
120,000
1,380,000
24,743
0
0
24,743
1,324,743
0
0
175,257
1,500,000
120,000
1,380,000
South Hanger Rehabilitation
10076 MCAS Land Sale Proceeds
Tustin LegacV Annex Renovations (COMPLETE)
10083 Park Development
10083 Park Development Legacy
10083 Legacy Park Development Fund
Stevens Square Parking Structure Improvements
TBD GF-CIP
Tustin Family and Youth Center CourtVard
10085 Park Development
189 80,000
80,000
46,584
0
4,500,000
33,416
4,533,416 150,000 4,383,416
80,000
80,000
46,584
0
4,500,000
33,416
0 0 4,533,416 150,000 4,383,416
131 20,148
20,148
38,213
0
0
0
0
132 0
0
0
0
0
0
0
200 GF CIP 0
0
0
0
0
0
0
20,148
20,148
38,213
0
0
0
0 0 0 0 0
200 GF CIP 0 0
0
0 150,000 0
150,000
50,000
100,000
0 0
0
0 150,000 0
0 0 150,000
50,000
100,000
131 0 12,000
12,000
0 120,000 0
120,000
120,000
0
0 12,000
12,000
0 120,000 0
0 0 120,000
120,000
0
Page 12
DocuSign Envelope ID: 2D158A66-F322-4211-9448-535B2F6880B8
JL # Description
Police Department Improvements
TBA GF-CIP
Veterans Sports Park at Tustin Legacy (COMPLETE)
20043 General Fund
20043 CDBGy2
20043 Park Development Fund
20043 Legacy Park Development Fund
20043 WAS Backbone Fees
20043 General Fund - CIP
20043 CFD 04-1
20043 Lennar CFD 06-1 Fund
20043 CFD 14-1
20043 RDA -MCAS Tax Allocation Bonds Fund
Annual Major Park Maintenance
20054 CDBGy16
20054 Park Development Fund
Hangar Park
20082 WAS Land Proceeds Fund
Tustin Leoacv Linear Park Between Armstrono Ave and Tustin Ranch Road
20083 WAS Backbone Fee Fund
20083 WAS Land Proceeds Fund
Alley Grove D -South Improvements
20084 WAS Backbone Fee Fund
City of Tustin
FY 21-22 C I P
Capital Improvement Program by Project - Mid Year Projection
Fund
20/21
Final
Budget
20/21
Projected
Expenditures
20/21
Audited
Expenditures
20/21
Projected
Carryover
21/22
Adopted
Budget
21/22
Carryover
Adjustment
21/22
Supplemental
Adjustments
21/22
Mid -Year
Adjustments
21/22
Current
Budget
21/22
Year -End
Projection
22/23
Carryover
200 GF CIP
0
0
0
0
200,000
0
6,500,000
200,000
200,000
0
500,000
0
0
0
0
200,000
0
0
0
200,000
200,000
0
100
0
0
0
0
0
0
1,675,000
1,675,000
0
0 397,900
2,172,900
120
0
0
0
0
0
0
0
Page 13
131
0
0
705
0
0
0
0
132
55,632
55,632
19,174
0
0
0
0
187
19,788
19,788
15,020
0
0
0
0
200 GF CIP
90,138
90,138
0
0
0
0
0
433
0
0
0
0
0
0
0
434
0
0
0
0
0
0
0
443
250,000
250,000
12,475
0
0
0
0
561
0
0
87,345
0
0
0
0
415,558
415,558
134,718
0
0
0
0
0
0
0
0
12016
0
0
0
0
0
0
0
131
127,912
120,000
35,705
7,912
142,912
84,295
227,207
190,000
37,207
127,912
120,000
35,705
7,912
142,912
84,295
0
0
227,207
190,000
37,207
189
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
187 6,000,000
0
0
6,000,000
500,000
0
262,185
762,185
762,185
0
189 500,000
0
0
500,000
0
0
0
6,500,000
0
0
6,500,000
500,000
0
0 262,185
762,185
762,185
0
187 1,775,000
100,000
0
1,675,000
1,675,000
100,000
397,900
2,172,900
300,000
1,872,900
1,775,000
100,000
0
1,675,000
1,675,000
100,000
0 397,900
2,172,900
300,000
1,872,900
Page 13
DocuSign Envelope ID: 2D158A66-F322-4211-9448-535B2F6880B8
City of Tustin
FY 21-22 C I P
Capital Improvement Program by Project - Mid Year Projection
20/21
20/21
20/21
20/21
21/22
21/22
21/22
21/22
21/22
21/22
22/23
Final
Projected
Audited
Projected
Adopted
Carryover
Supplemental
Mid -Year
Current
Year -End
JL # Description
Fund
Budget
Expenditures
Expenditures
Carryover
Budget
Adjustment
Adjustments
Adjustments
Budget
Projection
Carryover
Peppertree Park Improvements
20085 Park Development
131
1,400,000
1,400,000
1,464,429
0
0
(64,429)
71,161
6,732
6,732
0
1,400,000
1,400,000
1,464,429
0
0
(64,429)
0
71,161
6,732
6,732
0
Tustin Sports Park Improvements
20086 Park Development Fund - Grant
131 Grant
0
4,500
0
(4,500)
223,779
4,500
228,279
228,279
0
20086 Park Development Fund
131
355,000
0
8,783
355,000
126,721
(8,783)
82,000
8,782
208,721
208,721
0
355,000
4,500
8,783
350,500
350,500
(4,283)
82,000
8,782
437,000
437,000
0
Pinetree Park Improvements
20087 CDBGy22
12022
0
0
0
0
960,000
0
960,000
0
960,000
20087 Park Development
131
50,000
38,000
50,760
12,000
440,000
(12,000)
428,000
135,000
293,000
50,000
38,000
50,760
12,000
1,400,000
(12,000)
0
0
1,388,000
135,000
1,253,000
Shade Structures at Laurel Glen and Camino Real Parks
20088 Park Development Fund
131
0
0
0
0
215,000
0
215,000
215,000
0
0
0
0
0
215,000
0
0
0
215,000
215,000
0
Tustin Sports Park Turf Renovation
TBA Park Development Fund
131
0
0
0
0
100,000
0
100,000
0
100,000
0
0
0
0
100,000
0
0
0
100,000
0
100,000
Centennial Park Improvements
TBA Park Development Fund
131
0
0
0
0
150,000
0
150,000
150,000
0
0
0
0
0
150,000
0
0
0
150,000
150,000
0
Traffic Signal Equipment Upgrades & Replacement
40080 Measure M
138
0
0
0
0
0
0
0
40080 Measure M2 Fairshare Fund
139 F
60,000
60,000
55,420
0
160,000
0
160,000
160,000
0
60,000
60,000
55,420
0
160,000
0
0
0
160,000
160,000
0
Page 14
DocuSign Envelope ID: 2D158A66-F322-4211-9448-535B2F6880B8
City of Tustin
FY 21-22 C I P
Capital Improvement Program by Project - Mid Year Projection
JL # Description Fund
Seventeenth Street Signal Synchronization Proiect
40086 Measure M2 Fairshare Fund
Main Street Improvements
40087 General Fund
40087 CDBGy16
40087 CDBGy17
40087 CDBGy18
40087 CDBGy19
40087 SCAQMD AB2766
40087 Measure M2 Competitive
40087 Measure M2 Fairshare Fund
40087 WAS Land Sale Proceeds
Edinger Ave/Irvine Center Dr Traffic Signal Svnchronization Project
40088 Gas Tax
40088 Measure M2 Fairshare Fund
Tustin Ranch Road/Von Karman Ave Traffic Signal Synchronization Proiect
40089 Measure M2 Fairshare Fund
Landsdowne Road and Valencia Ave Traffic Signal Proiect (COMPLETE)
40090 Measure M2 Fairshare Fund
40090 SBI
40090 Dev
Parkcenter Lane and Bryan Avenue Traffic Signal Proiect (COMPLETE)
40091 Measure M2 Fairshare Fund
40091 SBI
20/21 20/21 20/21 20/21 21/22 21/22 21/22 21/22 21/22 21/22 22/23
Final Projected Audited Projected Adopted Carryover Supplemental Mid -Year Current Year -End
Budget Expenditures Expenditures Carryover Budget Adjustment Adjustments Adjustments Budget Projection Carryover
139 F
25,000
21,000
20,177
4,000
4,000
823
4,823
2,000
2,823
25,000
21,000
20,177
4,000
4,000
823
0
0
4,823
2,000
2,823
100
0
0
0
0
0
0
0
0
0
12016
0
0
0
0
0
0
0
0
0
12017
0
0
0
0
0
0
0
0
0
12018
0
0
0
0
0
0
0
0
0
12019
0
0
0
0
0
0
0
0
0
133
0
0
0
0
0
0
0
0
0
139C
0
0
0
0
0
0
0
0
0
139F
0
0
0
0
0
0
0
0
0
189
0
0
0
0
0
0
3,900,000
3,900,000
3,900,000
0
0
0
0
0
0
0
0
3,900,000
3,900,000
3,900,000
0
130
0
0
0
0
0
0
0
139 F
120,000
120,000
101,436
0
0
18,564
18,564
18,564
120,000
120,000
101,436
0
0
18,564
0
0
18,564
18,564
0
139 F
223,590
35,000
190,318
188,590
0
7,000
7,000
7,000
223,590
35,000
190,318
188,590
0
7,000
0
0
7,000
7,000
0
139F
0
0
0
0
0
0
0
140
20,000
20,000
1,619
0
0
0
0
200 DEV
28,000
28,000
0
0
0
0
0
48,000
48,000
1,619
0
0
0
0
0
0
0
0
139 F
4,900
4,900
0
0
0
0
0
140
65,000
65,000
2,181
0
0
0
0
69,900
69,900
2,181
0
0
0
0
0
0
0
0
Page 15
DocuSign Envelope ID: 2D158A66-F322-4211-9448-535B2F6880B8
City of Tustin
FY 21-22 C I P
Capital Improvement Program by Project - Mid Year Projection
20/21
20/21
20/21
20/21
21/22
21/22
21/22
21/22
21/22
21/22
22/23
Final
Projected
Audited
Projected
Adopted
Carryover
Supplemental
Mid -Year
Current
Year -End
JL # Description
Fund
Budget
Expenditures
Expenditures
Carryover
Budget
Adjustment
Adjustments
Adjustments
Budget
Projection
Carryover
Newport Schools First Signal (COMPLETE)
40092 Gas Tax
130
350,000
350,000
342,049
0
0
0
0
350,000
350,000
342,049
0
0
0
0
0
0
0
0
Red Hill Ave Signal Synchronization
40093 Measure M2 Fairshare Fund
139 F
255,000
15,000
10,504
240,000
240,000
4,496
244,496
244,496
255,000
15,000
10,504
240,000
240,000
4,496
0
0
244,496
244,496
0
First Street Signal SVnchronization
40094 Measure M2 Fairshare Fund
139 F
0
0
615
0
150,000
0
150,000
149,385
0
0
0
615
0
150,000
0
0
0
150,000
149,385
0
Tustin Ave Signal Synchronization
40095 Measure M2 Fairshare Fund
139 F
0
0
0
0
0
0
50,000
50,000
50,000
0
0
0
0
0
0
50,000
0
50,000
50,000
0
CitVwide Storm Drain Catch Basin Improvements
50043 Measure M2 Fairshare Fund
139 F
220,000
70,000
40,294
150,000
150,000
29,706
179,706
100,000
0
220,000
70,000
40,294
150,000
150,000
29,706
0
0
179,706
100,000
0
Peters Canyon Channel Improvements (COMPLETE)
50040 MCAS Backbone Fee Fund
187
3,000,000
3,000,000
2,491,774
0
0
0
0
50040 IRWD Reimbursement
200 IRWD
90,000
90,000
51,515
0
0
0
0
50040 Lennar CFD 06-1 Fund
434
0
0
0
0
0
0
0
50040 CFD 14-1 Fund
443
0
0
0
0
0
0
0
50040 RDA -MCAS Tax Allocation Bonds Fund
561
0
0
0
0
0
0
0
3,090,000
3,090,000
2,543,289
0
0
0
0
0
0
0
0
Simon Reservoir Analysis and Reconstruction
60114 Water Capital Fund
301
3,178,648
2,177,648
2,540,507
1,001,000
0
0
0
60114 2011 Water Bond Fund
305
0
0
0
0
0
0
60114 2013 Water Bond Fund
306
7,991,454
7,991,454
5,773,593
0
3,337,358
1,855,002
5,192,360
5,192,360
0
11,170,102
10,169,102
8,314,101
1,001,000
3,337,358
1,855,002
0
0
5,192,360
5,192,360
0
Page 16
DocuSign Envelope ID: 2D158A66-F322-4211-9448-535B2F6880B8
City of Tustin
FY 21-22 C I P
Capital Improvement Program by Project - Mid Year Projection
nual Roadway & Public Infrastructure Maintenance Program 2019-20(MOE)CO( MPLET
70019 Gas Tax
130
20/21
20/21
20/21
20/21
21/22
21/22
21/22
21/22
21/22
21/22
22/23
0
0
Final
Projected
Audited
Projected
Adopted
Carryover
Supplemental
Mid -Year
Current
Year -End
500,000
JL # Description
Fund
Budget
Expenditures
Expenditures
Carryover
Budget
Adjustment
Adjustments
Adjustments
Budget
Projection
Carryover
0
0
0
2,000,000
2,198,000
1,904,827
(198,000)
0
0
Mardick Road Water Main Replacement btw Red Hill Ave and Beverly Glenn Drive
0
0 0
Annual Roadway & Public Infrastructure Maintenance Program 2020-21(MOE)
60160 Water Capital Fund
301
0
0
0
0
0
0
0
0
70020 Measure M2 Fairshare
139 F
400,000
0
0
0
0
0
0
0
0
0
0
0
Water Main Replacement - Simon Ranch Road to Racquet Hill
160,746
1,975,000
1,700,000
0
0
1,700,000
1,700,000 0
2,375,000
250,000
502,801
60171 2013 Water Bond Fund
301
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Coniunctive Use Well (a) Beneta Well Site*
70021 Measure M2 Fairshare
139 F
0
0
0
0
0
0
400,000
400,000
400,000 0
60151 Water Capital Fund
301
600,000
300,000
113,338
300,000
3,051,000
186,662
0
3,237,662
1,250,000
1,987,662
60151 SARCCUP
301
0
0
0
0
1,575,140
0
400,000 0
1,575,140
1,575,140
0
60151 2013 Water Bond Fund
306
0
0
0
0
249,000
0
249,000
249,000
600,000
300,000
113,338
300,000
4,875,140
186,662
0
0
5,061,802
2,825,140
2,236,662
nual Roadway & Public Infrastructure Maintenance Program 2019-20(MOE)CO( MPLET
70019 Gas Tax
130
0
0
1,764
0
0
0
0
70019 Measure M
138
0
0
0
0
0
0
0
70019 Measure M2 Fairshare
139 F
500,000
500,000
310,195
0
0
0
0
70019 General Fund - CIP Projects
200 GF CIP
1,500,000
1,698,000
1,592,867
(198,000)
0
0
0
2,000,000
2,198,000
1,904,827
(198,000)
0
0
0 0
0
0 0
Annual Roadway & Public Infrastructure Maintenance Program 2020-21(MOE)
70020 Gas Tax
130
0
0
0
0
0
0
0
70020 Measure M2 Fairshare
139 F
400,000
250,000
342,055
150,000
660,000
(92,055)
567,945
567,945 0
70020 General Fund - CIP Projects
200 GF CIP
1,975,000
0
160,746
1,975,000
1,700,000
0
0
1,700,000
1,700,000 0
2,375,000
250,000
502,801
2,125,000
2,360,000
(92,055)
0 0
2,267,945
2,267,945 0
Annual Roadway & Public Infrastructure Maintenance Program 2021-22(MOE)
70021 Gas Tax
130
0
0
0
0
0
0
0
70021 Measure M2 Fairshare
139 F
0
0
0
0
0
0
400,000
400,000
400,000 0
70021 General Fund - CIP Projects
200 GF CIP
0
0
0
0
0
0
0
0
0
0
0
0
0
0 400,000
400,000
400,000 0
Page 17
DocuSign Envelope ID: 2D158A66-F322-4211-9448-535B2F6880B8
City of Tustin
FY 21-22 C I P
Capital Improvement Program by Project - Mid Year Projection
JL # Description
Fund
20/21
Final
Budget
20/21
Projected
Expenditures
20/21
Audited
Expenditures
20/21
Projected
Carryover
21/22
Adopted
Budget
21/22
Carryover
Adjustment
21/22
Supplemental
Adjustments
21/22
Mid -Year
Adjustments
21/22
Current
Budget
21/22
Year -End
Projection
22/23
Carryover
Red Hill Avenue Rehabilitation - San Juan to Bryan Ave
70220 SBI
140
0
0
0
0
50,000
0
50,000
0
50,000
70220 General Fund - CIP
200 GF CIP
0
0
0
0
0
0
0
0
0
0
0
50,000
0
0
0
50,000
0
50,000
Citywide Pedestrian Oriented Accessibility Improvement Program
70236 Gas Tax
130
250,000
250,000
116,580
0
200,000
0
0
200,000
200,000
0
70236 General Fund - CIP Projects
200 GF CIP
0
0
0
0
0
0
0
250,000
250,000
116,580
0
200,000
0
0
0
200,000
200,000
0
Tustin Ranch Road Pedstrian Bridge
70243 WAS Fee
187
280,161
75,000
4,666
205,161
0
0
0
0
0
280,161
75,000
4,666
205,161
0
0
0
0
0
0
0
Newport Ave Rehabilitation between 1-5 Freeway & Holt Avenue
70244 SBI
140
1,131,854
500,000
11,019
631,854
631,854
488,981
1,120,835
800,000
320,835
1,131,854
500,000
11,019
631,854
631,854
488,981
0
0
1,120,835
800,000
320,835
Newport Ave Rehabilitation between Sycamore Avenue and 1-5 FreewaV"
70245 SBI
140
831,854
331,854
11,019
500,000
500,000
320,835
820,835
700,000
120,835
831,854
331,854
11,019
500,000
500,000
320,835
0
0
820,835
700,000
120,835
Neighborhood D South Infrastructure Construction
70246 WAS Backbone Fee
187
(24,867)
0
158
(24,867)
0
0
0
0
0
70246 Land Held for Resale
189
0
0
15
0
0
0
0
0
0
70246 IRWD Reimbursement
200 IRWD
250,000
250,000
237,231
0
50,000
12,769
62,769
62,769
0
70246 CFD 06-1
434
2,783,668
2,678,000
2,557,115
105,668
125,668
120,885
246,553
246,553
0
70246 CFD 07-1
437
0
0
0
0
0
0
0
0
0
70246 CFD 14-1
443
4,475,000
100,000
363,013
4,375,000
4,375,000
(263,013)
4,111,987
4,111,987
0
7,483,801
3,028,000
3,157,532
4,455,801
4,550,668
(129,359)
0
0
4,421,309
4,421,309
0
Tustin Ranch Road & Valencia Ave ParkwaV Landscaping (COMPLETE)
70247 WAS Land Sale Proceeds
189
920,000
0
48,854
920,000
0
0
0
920,000
0
48,854
920,000
0
0
0
0
0
0
0
Page 18
DocuSign Envelope ID: 2D158A66-F322-4211-9448-535B2F6880B8
City of Tustin
FY 21-22 C I P
Capital Improvement Program by Project - Mid Year Projection
20/21
20/21
20/21
20/21
21/22
21/22
21/22
21/22
21/22
21/22
22/23
Final
Projected
Audited
Projected
Adopted
Carryover
Supplemental
Mid -Year
Current
Year -End
JL # Description
Fund
Budget
Expenditures
Expenditures
Carryover
Budget
Adjustment
Adjustments
Adjustments
Budget
Projection
Carryover
Del Amo Ave & Newport Ave Improvements (COMPLETE)
70249 Gas Tax
130
0
0
0
0
0
0
0
70249 Measure M2 Fairshare Fund
139 F
1,899,740
1,000,000
1,752,147
899,740
899,740
(752,147)
147,593
1,899,740
1,000,000
1,752,147
899,740
899,740
(752,147)
0
0
147,593
0
0
N D So Non -BB Infrastructure
70250 WAS Land Sale Proceeds
189
6,382,034
2,600,000
1,902,824
3,782,034
3,782,034
697,176
4,479,210
4,479,210
0
6,382,034
2,600,000
1,902,824
3,782,034
3,782,034
697,176
0
0
4,479,210
4,479,210
0
Red Hill Median Improvements
70252 CDBGy19
12019
0
0
0
0
0
0
0
70252 Gas Tax
130
400,000
50,000
42,706
350,000
350,000
(14,546)
150,000
485,454
485,454
0
400,000
50,000
42,706
350,000
350,000
(14,546)
150,000
0
485,454
485,454
0
Pioneer Road Sidewalk Improvement - (COMPLETE)
70253 Gas Tax
130
50,000
25,000
21,840
25,000
0
0
0
50,000
25,000
21,840
25,000
0
0
0
0
0
0
0
Old Town Improvements
70254 General Fund - CIP
200 GF CIP
0
0
0
0
200,000
0
200,000
200,000
0
70254 WAS Land Sale Proceeds
189
0
0
0
0
0
0
800,000
800,000
800,000
0
0
0
0
200,000
0
0
800,000
1,000,000
1,000,000
0
Red Hill Ave Rehabilitation - Walnut Ave to 1-5 Freeway
140 SBI
140
0
0
0
0
50,000
0
50,000
0
50,000
200 General Fund - CIP
200 GF CIP
0
0
0
0
0
0
0
0
0
0
0
50,000
0
0
0
50,000
0
50,000
Neighborhood D South Infrastructure Phase 2
TBA WAS Land Sale Proceeds
189
0
0
0
0
0
0
600,000
600,000
600,000
0
0
0
0
0
0
0
0
600,000
600,000
600,000
0
Heideman School Park
TBA Park Development Fund - Grant
131 Grant
0
0
0
0
0
0
735,313
735,313
50,000
685,313
0
0
0
0
0
0
0
735,313
735,313
50,000
685,313
Page 19
DocuSign Envelope ID: 2D158A66-F322-4211-9448-535B2F6880B8
JL # Description
City of Tustin
FY 21-22 C I P
Capital Improvement Program by Project - Mid Year Projection
20/21 20/21 20/21 20/21 21/22 21/22 21/22 21/22 21/22 21/22 22/23
Final Projected Audited Projected Adopted Carryover Supplemental Mid -Year Current Year -End
Fund Budget Expenditures Expenditures Carryover Budget Adjustment Adjustments Adjustments Budget Projection Carryover
Utilitiy Undergrounding on Red Hill Ave between EI Camino Real and 230' North of San Juan St
TBD Developer Contribution 200 DEV
Doq Park at Linear Park on Red Hill and Barranca
TBD WAS Land Sale Proceeds 189
0 0 0 0 0 0
10,000 10,000 10,000 0
0
0
0
0
0
0
0 10,000
10,000
10,000 0
0
0
0
0
0
0
90,000
90,000
90,000 0
0
0
0
0
0
0
0 90,000
90,000
90,000 0
52,243,707 28,010,372 24,602,244 24,245,335 34,113,949 3,033,698 323,875 7,450,598 44,922,120 32,043,009 12,646,854
Page 20