Loading...
HomeMy WebLinkAbout14 MID-YEAR BUDGET REVIEW FOR FISCAL YEAR 2023-2024DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 14 Agenda Item DS Reviewed: nB AGENDA REPORT City Manager Finance Director MEETING DATE: FEBRUARY 20, 2024 TO: NICOLE M. BERNARD, ACTING CITY MANAGER FROM: JENNIFER KING, FINANCE DIRECTOR/CITY TREASURER SUBJECT: MID -YEAR BUDGET REVIEW FOR FISCAL YEAR 2023-2024 SUMMARY: This report provides the City Council with a Mid -Year Budget Review of Fiscal Year 2023-2024, which projects General Fund operating revenues to be $4.1 million higher than the amended budget and General Fund operating expenditures to be $2.2 million higher than the amended budget. The report also projects the General Fund reserves to be $25 million as of June 30, 2024 (or 25% of General Fund operating expenditures) if the Navy reimburses the City in full for the Hangar Fire Incident costs. In the absence of the Navy's reimbursement, the General Fund reserves are projected to be $17 million (or 17% of General Fund operating expenditures) as of June 30, 2024. Under either scenario, the General Fund continues to meet the City Council's minimum reserve policy of 15%. RECOMMENDATIONS: Staff recommends that the City Council: 1) Authorize an increase of $4,069,529 to the General Fund's revenue budget based on projected amounts outlined in this report; 2) Authorize an increase to General Fund's appropriations for Economic Development Department ($299,975), Police Department ($1,803,885), Parks and Recreation Department ($138,921), and Non -Departmental ($428,979); 3) Authorize staffing changes to the Position Control List enclosed with the attached Mid - Year Budget Review report; 4) Authorize an increase of $1,987,637 to the revenue budget of the Water Enterprise and Water Capital Funds based on projected amounts outlined in this report; 5) Approved carryover budgets and authorize supplemental appropriations to the capital project budget of the Water Capital Fund based on amounts outlined in this report; DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 Fiscal Year 2023-2024 Mid -Year Review February 20, 2024 Page 2 of 11 6) Authorize an increase of $202,000 to Water Fund appropriations for interest obligation and bond issuance costs related to the 2024 Water Revenue Bonds; 7) Authorize a transfer of $1 million from the Water Emergency Reserve Fund to the Water Rate Stabilization Reserve Fund, as recommended in the FY 2024 Cost -of -Service Rate Study Report that was approved by the City Council on December 5, 2023; 8) Authorize supplemental appropriations and revenue adjustments for other funds as outlined in this report; 9) Approve carryover budgets and authorize supplemental appropriations for capital projects outlined in this report; and 10) Approve allocation of unencumbered American Rescue Plan Act (ARPA) funds to cover the cost of hiring public employees from July 1, 2023 to June 30, 2026. The current unencumbered ARPA Fund Balance is approximately $1.7 million. FISCAL IMPACT The General Fund's Mid -Year Review projects an increase in reserves of approximately $1.8 million as of June 30, 2024. Similarly, the Water Funds' Mid -Year Review project an increase to its net position by approximately $1.4 million by the same date. The proposed supplemental appropriations for other funds will be covered by existing revenues, available fund balances, and/or transfers from other sources. As for the proposed supplemental appropriations for capital projects, they will be funded from available fund balances. CORRELATION TO THE STRATEGIC PLAN: The above recommendations correlate 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 Review General Fund operating revenues for Fiscal Year 2023-2024 are projected to be approximately $4.1 million higher than the amended budget. DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 Fiscal Year 2023-2024 Mid -Year Review February 20, 2024 perating Revenues: Property Tax Sales Tax Franchise Fees Transient Occupancy Tax Other Tax Revenue Departmental Revenue Use of Money & Property Fines & Forfeitures Transfers and Reimbursements Other Revenue Total Operating Revenues erating Revenues: Reimbursement (A) (B) Adopted Amended Projected to jdaet 23/24 Budaet 23/24 6130/24 $25,164,598 $25,164,598 $25,777,386 35,000,000 35,000,000 35,000,000 1,831,000 1,831,000 1,751,000 2,100,000 2,100,000 2,300,000 1,504,026 1,504,026 1,461, 035 3,220,565 3,220,565 3,670,760 2,284,744 2,284,744 4,190,465 1,000,000 1,000,000 950,000 13, 035, 297 13,135, 297 13,420, 660 1,144, 500 1,144, 500 1,932,953 86,284,730 86,384,730 90,454,259 0 11, 000, 000 11, 000, 000 Page 3 of 11 (B) - (A) Budget Variance $612,788 0 (80,000) 200,000 (42,991) 450,195 1,905,721 (50, 000) 285,363 788,453 4,069,529 19 Significant variances from the amended budget excluding non -operating revenues are as follows: Property Tax Revenue is projected to be higher largely due to increases in property tax received in lieu of vehicle license fees (VLF) and passthrough payments from Orange County's tax increments trust fund. Departmental Revenue consists of charges for service from building/planning activities and recreation programs. Staff is projecting increases from citywide building permit charges as well as recreation fees from the tennis program and classes at the Annex and Veterans Sports Park. Use of Money & Property Revenue consists of rental income from City -owned properties and investment earnings. Rental income is projected to be higher largely due to new and amended interim property lease agreements that were executed after the original budget was adopted. Earnings from the City's investment portfolio are estimated to exceed the original projections. Transfers and Reimbursements are projected to be higher which stem from three sources. Firstly, staff is requesting a transfer of $397,000 from the American Rescue Plan Act (ARPA) Fund to the General Fund to facilitate the hiring of public employees in Fiscal Year 2023- 2024. Secondly, an increase of $283,000 in transfers is requested from the Land Sale Proceeds Fund to the General Fund. This adjustment is a result of reevaluating staff time DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 Fiscal Year 2023-2024 Mid -Year Review February 20, 2024 Page 4 of 11 dedicated to Legacy area development and incorporating actual results. However, these increases are offset by a $394,000 reduction in transfers from the Special Tax B Fund to the General Fund. This adjustment is due to the shifting of the initially anticipated increase in Special Tax B, now expected to occur in the next fiscal year. It's worth noting that the purpose of Special Tax B is to fund various public services in the Tustin Legacy area, and that the General Fund covers the expenses for these public services. Other Revenues consist of other permit/service fees, grants, and reimbursements. The total other revenues are projected to be higher primarily due to grant revenues from the State and Orange County as well as an increase in street/curb permit fees. As outlined below, General Fund operating expenditures for Fiscal Year 2023-2024 are projected to be approximately $2.2 million higher than the amended budget. Adopted Budget 23/24 116%1 Amended Budget 23/24 1U1 Projected to 6/30/24 1u1 - V%1 Budget Variance Operating Expenditures City Council $86,800 $86,800 $65,327 $21,473 City Clerk 893,130 893,130 820,291 72,839 City Attorney 969,150 1,069,150 1,069,150 0 City Manager 1,007,300 1,007,300 836,287 171,013 Economic Development 1,683,159 1,683,159 1,983,134 (299,975) Finance 1,957,578 1,957,578 1,888,365 69,213 Human Resources 1,264,413 1,264,413 1,261,755 2,658 Community Development 4,692,400 5,369,400 5,313,124 56,276 Public Works 16,172,456 16,172,456 16,141,662 30,794 Police Services 33,718,338 33,751,338 35,555,223 (1,803,885) Fire Services 10,623,700 10,623,700 10,623,700 0 Parks and Recreation 5,321,023 5,321,023 5,459,944 (138,921) Non -Departmental 11,653,577 15,553,577 15,982,556 (428,979) Total Operating Expenditure 90,043,023 94,753,023 97,000,518 (2,247,495) Non -Operating Expenditures: Hanqar Fire 0 $18,800,000 $18,800,000 0 Significant variances from the amended budget excluding non -operating expenditures are as follows: Economic Development is projected to be higher, primarily attributed to a reevaluation of staff time allocated to Legacy area development and adjustments made to align with actual DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 Fiscal Year 2023-2024 Mid -Year Review February 20, 2024 Page 5 of 11 figures. The increase in Economic Development will be offset by a reimbursement from the Land Sale Proceeds Fund. Police Services are projected to be higher, primarily due to contractually obligated labor and benefit costs of approximately $1.5 million, along with requests for equipment and related maintenance totaling $300,000. Parks and Recreation is projected to be higher, stemming from the restoration of vacancy savings to align with actual figures. Non -Departmental accounts for citywide functions and transfers to other funds. Staff is requesting a supplemental appropriation of $425,000 to be transferred to the Liability Fund, aligning with actual spending trends. General Fund Reserves The General Fund Reserve Policy stipulates that the City will maintain a reserve between 15% and 20% of the annual General Fund expenditures. As of June 30, 2024, the General Fund's reserves are projected to be approximately $25 million (or 25% of its operating expenditures). This projection is contingent on the Navy reimbursing the City $7.8 million for hangar fire incident expenses paid from the General Fund. In the absence of the Navy's reimbursement, the General Fund's reserves are projected to be $17 million (or 17% of its operating expenditures). In either scenario, the General Fund's reserves continue to exceed the City Council's minimum reserve policy. Proposed Staffing Changes City departments constantly evaluate staffing resources to ensure ongoing operational success, encompassing staff development, position alignment, and succession planning. Staff identified several positions for potential improvement in City operations through reclassification or new additions, as detailed in the updated Position Control List enclosed as an attachment to the Mid -Year Review report. The proposed staffing adjustments consist of six position reclassifications and the addition of five Full -Time Equivalent (FTE) positions to the Position Control List. The net impact of the reclassifications through June 30, 2024, is a reduction of $35,000 in the General Fund's expenditures. The estimated cost for the proposed additions through June 30, 2024, is $164,000, with an annual estimated cost of $600,000 for the new positions. To fund the newly hired positions from July 1, 2023, through June 30, 2026, staff recommends utilizing ARPA fund. The current unencumbered balance in the ARPA Fund stands at $1.7 million, providing a suitable source to cover the costs associated with hiring public employees. DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 Fiscal Year 2023-2024 Mid -Year Review February 20, 2024 Page 6 of 11 Water Funds Review The Mid -Year budget review for the Water Funds (Enterprise Fund, Reserves Fund, Capital Fund, and Bond Funds) reflects the financial implications and forecasts resulting from the retail water rate adjustment, approved by the City Council on December 5, 2023, as well as the recently completed Water Revenue Bonds 2024 Series for capital projects. A summary projection of the Water Fund's operation results is presented below: Beginning Net Position Add: Operating Revenue Less: Operating Expenditures Net Operating Change Less: Capital Project Expenses Less: Debt Service/Issuance Costs Ending Net Position (A) (B) (B) - (A) Adopted Amended Projected to fidget 23/24 Budget 23/24 6/30/24 Net Chan( $14,470,828 $14,470,828 $14,470,828 20,629,100 20,629,100 22,616,737 1,987,637 (20,006,521) (20,006,521) (19,536,602) 469,919 622,579 622,579 3,080,135 2,457,556 (3,080,551) (2,440,787) (3,080,551) (2,440,787) (3,900,426) (2,642,230) (819,875) (201,443) 9,572,069 9,572,069 11,008,307 1,436,238 Rate revenue is projected to increase by $1.1 million, largely from the water rate adjustment that took effect on January 1, 2024. However, it is important to note that there has not been adequate time to observe the full impact of this rate adjustment on increased revenues. Staff continue to monitor rate revenue trends closely as more data becomes available. Another notable increase in operating revenue is the recognition of nearly $550,000 in capital grant reimbursements related to the Beneta Well project. Staff is also requesting the following appropriation adjustments: • Beneta Well project - a carryover budget adjustment of approximately $690,000 and a supplemental appropriation of $90,000 as the project projection is adjusted to align with actual costs incurred during the initial half of the fiscal year. • El Camino water line relocation project - a supplemental appropriation of $40,000 for the City's share of the costs. This project is part of a larger road maintenance project managed by CalTrans. • Debt service payments/bond issuance costs — a supplemental appropriation of $202,000 for interest obligation and issuance costs related to the 2024 Water Revenue Bonds. The issuance costs are funded by bond proceeds. DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 Fiscal Year 2023-2024 Mid -Year Review February 20, 2024 Page 7 of 11 • Water Rate Stabilization Reserve Fund — a transfer of $1 million from the Water Emergency Reserve Fund to the newly established Water Rate Stabilization Reserve Fund, as recommended by the FY 2024 Cost -of -Service Rate Study Report that was approved by the City Council on December 5, 2023. The current Water Emergency Reserve Fund balance is $2,064,363. The above Water Funds projection reflects anticipated revenues of approximately $22.6 million, with operating expenses (excluding depreciation, debt service, and capital expenses) expected to be around $19.5 million. The net operating revenue available for debt service is estimated at approximately $3.1 million. Therefore, the Water Enterprise is expected to exceed the stipulated minimum debt service coverage ratio (net operating revenues over senior debt service) of 120%. The Water Funds total reserve excluding the 2024 Water Revenue Bond proceeds, anticipated as of June 30, 2024, is estimated to be approximately $11 million. The retail water rate adjustment that was approved by the City Council on December 5, 2023, established a minimum reserve balance of $10 million and a target reserve balance of $14.3 million for Fiscal Year 2023-2024. The anticipated Water Funds reserve balance at the close of the fiscal year fulfills the minimum reserve requirements set by the City Council. Other Major Fund Review • Fund 102 PARS Pension Trust — The pension trust currently has a balance of $11.5 million. Staff is requesting a supplemental appropriation of $60,000 for investment management services. This cost will be offset by investment earnings generated from the Trust. • Fund 131 Park Development Fund — This fund holds lease revenues generated from cell towers at various City parks and uses them to fund park renovation and development. Staff is requesting a supplemental appropriation of $60,000 for cell tower lease management fees. This cost will be offset by cell tower lease revenues. • Fund 141 Landscaping and Lighting District Fund — This fund covers the maintenance and operation of landscaping and street lighting on public roads within the Tustin Ranch area. Staff is requesting a supplemental appropriation of $96,500. Of this amount, $50,000 is for additional contract tree trimming services due to windstorm damages, and $46,500 is for additional water costs associated with the Irvine Ranch Water District's water rate increase. The supplemental appropriation is mostly funded by an increase of $82,300 in transfers from Fund 431 Assessment District 95-1, and the remaining amount will use the Landscaping and Lighting District Fund's unencumbered fund balance. • Fund 171 Solid Waste Fund — Requesting a supplemental appropriation of $25,000 in professional services as the City implements the State's organics recycling program. The increase in professional services will be offset by a State grant. DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 Fiscal Year 2023-2024 Mid -Year Review February 20, 2024 Page 8 of 11 • Fund 181 Workers' Compensation Fund — Requesting a supplemental appropriation of $37,300 for increased insurance policy premiums. The actual cost is higher than the original projection. There is sufficient unencumbered fund balance to support the increased insurance policy premiums. • Fund 182 Liability Fund — The fund covers activities for the City's liability insurance program. Staff is requesting a supplemental appropriation of $883,000. Of this amount, $700,000 is for legal expenditures related to liability claims to align with actual spending trends, $50,000 for additional claim expenditures paid, and $133,000 for increased property insurance policy premiums. The increased costs are partly funded by the Liability Fund's unencumbered fund balance and the remaining amount will be offset by a transfer of $425,000 from the General Fund. • Fund 189 Land Sale Proceeds Fund — Requesting an increase of $283,000 in transfers to the General Fund following a reevaluation of actual staff time allocated to Legacy area development. Staff time is charged to the General Fund and subsequently reimbursed by the Land Sale Proceeds Fund. • Fund 420 American Rescue Plan Act (ARPA) Fund — Requesting a transfer of $397,000 to the General Fund for public employees hired in FY 2023-2024. Staff is also requesting the City Council's approval to allocate $1.7 million of the unencumbered balance in the ARPA fund toward hiring public employees from July 1, 2023, to June 30, 2026. • Fund 431 Assessment District 95-1 Fund — Requesting a transfer of $82,300 to Fund 141 Landscaping and Lighting District Fund for increased tree trimming and water costs. • Fund 442 Special Tax B Fund — This fund collects special tax assessments for public services in the Tustin Legacy area. This fund reimburses the General Fund, where the associated service costs are accounted for. Staff is requesting a supplemental appropriation of $7,000 for special tax management fees. This appropriation will be offset by the special tax B revenues. Additionally, Staff is requesting a reduction of $394,000 in special tax B transfer to the General Fund, as some of the initially projected increase in special tax will be deferred until the next fiscal year. • Fund 571 PARS OPEB Fund — The PARS OPEB account currently has a balance of $3.6 million. Staff is requesting a supplemental appropriation of $20,000 for investment management services. This will be offset by anticipated investment earnings. Capital Projects On June 20, 2023, the City Council approved a Capital Improvement Program (CIP) for Fiscal Year 2023-2024, which included funding for $57.3 million in capital projects. The approved DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 Fiscal Year 2023-2024 Mid -Year Review February 20, 2024 Page 9 of 11 projects 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. Due to the multi -year nature of the capital projects, the initially adopted CIP included estimated carryover budgets for certain ongoing projects previously approved by the City Council. Following the closure of Fiscal Year 2022-2023, staff conducted a comprehensive review and adjustment of the carryover budgets, which are now integrated into the Mid -Year Budget Update. Consequently, the Mid -Year CIP review encompasses two primary types of changes to the overall CIP budget. The first involves a true -up of carryover CIP budgets, while the second comprises proposed appropriation adjustments. Both changes align with and further the City Council's established directions and priorities. Key details regarding major CIP carryover budget and supplemental appropriations are summarized below for consideration: • Fund 131 Park Development Fund: ➢ Carryover budget - $185,903 for annual major park maintenance, Centennial Park Improvements, and other park improvements. ➢ Proposed adjustments - $89,000 for the Centennial Park Improvements projects, offset by a reduction of $90,000 to the Legacy Dog Park project as the project is 100% funded from Fund 189 Land Sale Proceeds Fund. • Fund 139 Measure M2 Fund: ➢ Carryover budget - $389,948 for the annual roadway maintenance project; signal upgrade; Annex improvements; and several traffic signal synchronization projects at Red Hill Avenue, First Street, Tustin Avenue, and Edinger/Irvine Center Drive. ➢ Proposed adjustment - $125,000 for traffic radar equipment at Tustin Ranch Road/Irvine Boulevard. This project is jointly funded by this fund and Fund 200 Capital Projects Fund. ➢ Proposed adjustment - $15,000 for the Main Street Improvements project. • Fund 184 Equipment Replacement Fund: ➢ Carryover budget - $79,506 for the Civic Center Alternate Power Source Improvements project. • Fund 187 Legacy Backbone Infrastructure Fund: ➢ Carryover budget - $365,590 for the Armstrong Pedestrian Bridge project and $641,902 for the Alley Grove project. • Fund 189 Land Sale Proceeds Fund: ➢ Carryover budget - $1,023,861 for the South Hangar Rehabilitation project; $1,932,306 for the Neighborhood D Non -Backbone Infrastructure project; and $158,134 for the Neighborhood D South Infrastructure Phase 2 project. DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 Fiscal Year 2023-2024 Mid -Year Review February 20, 2024 Page 10 of 11 ➢ Proposed adjustment - $390,000 for the Legacy Dog Park project due to a higher engineer's estimate. This supplemental appropriation is being considered by the Council on February 20, 2024, as part of the request to approve the Dog Park's plan and specifications and authorize advertisement for bids. ➢ Proposed adjustment - $1,700,000 for the Main Street Improvements project due to a higher engineer's estimate. The total project cost is projected to be $5.6 million, of which $3.9 million is funded by a transfer from the General Fund. ➢ Proposed adjustment - $4,200,000 for the Old Town Improvements project. Initially budgeted at $3.1 million for Fiscal Year 2024-2025, the engineer's estimate has since increased. Recognizing potential economies of scale by combining Old Town and Main Street projects, staff is proposing advancing the Old Town Improvements project. • Fund 200 Capital Projects Fund: ➢ Carryover budget - $100,477 for annual major building maintenance; $448,459 for the Annex Improvements project; $98,227 for the Old Town Improvement project; and $70,478 for the Police Department Improvements project. ➢ Proposed adjustments - $190,318 for traffic radar equipment at Tustin Ranch Road/Irvine Boulevard. This project is jointly funded by this fund and Fund 139 Measure M2. • Fund 434 CFD 06-01 Construction Fund: ➢ Proposed adjustments - $67,000 for the Armstrong Pedestrian Bridge project. The chart below summarizes the Capital Improvement Program's total budget for Fiscal Year 2023-2024. If approved, the total amended Capital Improvement Program budget will be $74.69 million. Project total cost (A) Adopted Budget 23/24 (in millions) $57.26 (B) Amended Budget 23/24 (in millions) $4.75 Update to the Development Impact Fee Programs (C ) Carryover and Proposed Request 23/24 (in millions) $12.68 (A)+(B)+(C) Projected to 6/30/24 (in millions) $74.69 Under Assembly Bill (AB) 1600, the City is required to report annually on the development impact fees collected and their uses. Every five years, the City is also required to make certain findings with respect to any unspent impact fees. The following is a projection of the unspent impact fees as of June 30, 2024. The Impact Fee Programs are determined to be in compliance with AB 1600 requirements. DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 Fiscal Year 2023-2024 Mid -Year Review February 20, 2024 Page 11 of 11 • Fund 131 Park In -Lieu Fees — no unspent amount. • Fund 187 Legacy Backbone Infrastructure In -Lieu Fees — the estimated unspent amount is approximately $8.9 million. Future planned activity includes the following projects: ➢ Tustin Ranch Road Pedestrian Bridge - estimated project cost of $13 million funded by the Backbone Infrastructure In -Lieu fees, anticipated starting in 2024-2025 and to be completed by 2027-2028; ➢ Armstrong Avenue Pedestrian Bridge — estimated project cost of $5.4 million funded by the Backbone Infrastructure In -Lieu fees, on -going project to be completed by 2024-2025; and ➢ Tustin Legacy Linear Park from Armstrong Avenue to Warner Avenue — estimated project cost of $4.3 million funded by the Backbone Infrastructure In -Lieu fees, on- going project to be completed by 2024-2025. • Fund 577 Voluntary Workforce Housing Incentive Program In -Lieu Fees — estimated unspent amount is $46,893, all of which come from in -lieu fees and interest earnings received in 2023- 2024. Fiscal Year 2024-2025 Budget The City is presently in the process of preparing the Fiscal Year 2024-2025 Budget, which is scheduled for the City Council's review at two public meetings. The budget workshop is scheduled for May 21, 2024, with tentative plans for budget adoption on June 18, 2024. The public is encouraged to participate in both public meetings. N JA�� Jennifer King Finance Director/City Treasurer QJ5---- David Faraone Senior Budget Analyst Attachment: Mid -Year Budget Review 0&* 1�0 Sean Tran Deputy Finance Director—Admin. Services. DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 r Remembering what connects us. FISCAL YEAR 2023-2024 MID -YEAR UPDATE FEBRUARY 20, 2024 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 CITY OF TUSTIN CITY COUNCIL AUSTIN LUMBARD, MAYOR RYAN GALLAGHER, MAYOR PRO TEM LETITIA CLERK, COUNCIL MEMBER REBECCA "BECKIE" GOMEZ, COUNCIL MEMBER RAY SCHNELL, COUNCIL MEMBER CITY ATTORNEY DAVID E. KENDIG CITY OFFICIALS NICOLE M. BERNARD, ACTING CITY MANAGER JUSTINA L. WILLKOM, DIRECTOR OF COMMUNITY DEVELOPMENT JENNIFER KING, DIRECTOR OF FINANCE/CITY TREASURER STUART A. GREENBERG, CHIEF OF POLICE MICHAEL GRISSO, ACTING DIRECTOR OF PUBLIC WORKS CHAD W. CLANTON, DIRECTOR OF PARKS AND RECREATION DERICK L. YASUDA, DIRECTOR OF HUMAN RESOURCES ERICA N. YASUDA, CITY CLERK DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 City of Tustin 'rUsN FY 2023-2024 Mid -Year Update 2023-2024 Projected Fund Balance - All Funds 2023/2024 Projected Fund Balance Expenditures/ Fund Balance Fund Description Transfers In Revenues Transfers Out 07/01/2023 Encumbrances 06/30/2024 100 General Fund - Unrestricted 31,166,311 11,920,660 89,533,599 108,538,052 7,262,466 16,820,052 102 General Fund - PARS Pension Trust 10,951,986 2,000,000 440,000 60,000 0 13,331,986 101 General Fund - Emergency Fund 1,000,000 0 0 0 0 1,000,000 186 Oblg Reimb Frm Successor Agncy 0 0 0 0 0 0 187 Backbone Fee Fund 15,569,880 0 300,000 6,921,511 0 8,948,369 189 Land Held for Resale 97,591,322 = 0 2,200,000 41,626,110 4,028,926 54,136,286 200 Capital Projects Fund-CIP 10,495,426 4,200,200 369,408 14,139,178 0 925,856 120 CDBG ' (97,463) ' 0 844,777 749,454 0 (2,140) 129 Cable PEG Fees Fund 776,625 0 136,000 75,000 0 837,625 130 Gas Tax 5,038,743 0 2,310,879 4,485,001 0 2,864,621 131 Park Development 1,797,634 0 1,130,803 1,319,330 0 1,609,107 132 Park Development Tustin Legacy 561 0 9 0 0 570 133 SCAQMD 253,413 0 108,000 247,082 0 114,331 134 Asset Forfeiture 79,661 0 1,500 0 0 81,161 135 RNSP Asset Forfeiture 319,153 0 21,659 210,000 0 130,812 136 Supplemental Law Enforcement 440,390 0 198,539 176,124 0 462,805 137 Treasury RNSP Asset Forfeiture 12,425 0 208 0 0 12,633 138 Measure M 0 0 0 0 0 0 139 Measure M2 3,151,222 0 2,278,685 5,105,852 80,000 244,055 140 Road Maint & Rehab Alloc 5,830,407 0 1,924,885 3,782,487 0 3,972,806 141 Tustin LLD 75,088 172,678 780,326 953,504 0 74,588 142 Tustin SL 4,446,680 0 1,293,750 698,308 0 5,042,122 171 Solid Waste Fund 1,713,438 0 324,647 423,918 0 1,614,167 180 Special Events 315,365 40,000 600,000 517,080 130,880 307,405 181 Workers Compensation 40,238 0 1,820,400 1,709,143 0 151,495 182 Liability 401,432 2,225,000 123,921 2,738,339 0 12,014 183 Unemployment 58,714 0 963 15,000 0 44,677 184 Equipment Replacement Fund 2,811,086 0 1,136,374 2,425,932 0 1,521,528 185 Information Technology 3,240,812 0 3,946,186 3,851,774 0 3,335,224 191 Hangar Fund _ 0 0 0 0 0 0 300 Water Enterprise 7,428,028 0 22,130,737 21,687,832 800,000 7,070,933 301 Water Capital Fund 4,018,101 800,000 620,000 3,448,676 0 1,989,425 302 Water Enterprise Emergency Fund 2,064,363 0 0 0 1,000,000 1,064,363 303 Water Rate Stabilization Reserve Fund 0 1,000,000 0 0 0 1,000,000 305 2011 Water Revenue Bond Fund 8,586 0 0 0 0 8,586 306 2013 Water Revenue Bond Fund 951,750 0 0 951,750 0 0 307 2024 Water Rate Revenue Bond Fund 0 0 4,125,000 125,000 0 4,000,000 420 American Rescue Plan Act (ARPA) 7,866,261 0 0 47,500 4,297,000 3,521,761 431 Assessment Dist. 95-1 Construction 332,609 0 0 0 82,830 249,779 433 CFD 04-1 1,173,053 0 754,506 704,006 0 1,223,553 434 CFD 06-1 Construction 66,422 0 3,000 67,000 0 2,422 435 CFD 06-1 Debt Service 6,685,551 0 3,938,819 3,657,019 0 6,967,351 436 CFD 07-1 Debt Service 1,938,962 0 1,169,275 1,073,325 0 2,034,912 437 CFD 07-1 Construction 0 0 0 0 0 0 438 CFD 06-1 Annex Construction 0 0 0 0 0 0 440 CFD 13-01 0 0 0 0 0 0 441 CFD 14-01 Debt Service 3,671,996 0 1,756,925 1,587,925 0 3,840,996 442 SpecialTax B 63,557 0 5,329,780 7,000 5,329,780 56,557 443 CFD 14-01 Construction 0 0 0 0 0 0 444 CFD 18-01 0 0 0 0 0 0 561 MCAS 2010 TAB Proceeds (0) 0 0 0 0 (0) 570 Successor Agency (Trust Fund) 226,759 0 3,941,628 3,932,428 0 235,959 571 PARS OPEB Trust 3,434,117 0 654,433 20,000 0 4,068,550 575 Tustin Housing Authority 353,332 753,343 666,779 1,587,497 0 185,957 577 Voluntary Workforce Housing Incentive Frog 2,089,584 0 64,478 2,007,169 100,000 46,893 TOTALS 239,853,578 23,111,881 156,980,878 241,672,304 23,111,882 155,162,151 2 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 City of Tustin f FY 2023-2024 Mid -Year Update 11 isr, 2023-2024 Projected Revenue Summary - All Funds 2021-2022 2022-2023 2023-2024 2023-2024 Fund Description Actuals Actuals Amended Budget Projected 100 General Fund General Governmental Rev Community Development Public Works Police Services Fire Services Parks and Recreation Non -Departmental 78,027,254 2,996,813 344,460 1,189,782 15,182 1,841,556 82,796,788 4,100,096 677,648 1,333,873 13,952 2,045,014 7,700 81,103,865 1,811,565 320,300 1,325,000 15,000 1,809,000 11,000,000 84,458,149 2,161,760 625,350 1,285,000 15,000 1,909,000 11,000,000 100 General Fund - Unrestricted 84,415,047 90,975,070 97,384,730 101,454,259 102 General Fund PARS Pension Trust 992,332 2,670,876 2,440,000 2,440,000 101 Emergency Fund 0 0 0 0 186 Oblg Reimb Frm Successor Agncy 0 0 0 0 187 Backbone Fee Fund 7,807,017 432,696 55,000 300,000 189 Land Held for Resale 60,068,581 14,261,119 650,000 2,200,000 200 Capital Projects Fund-CIP 2,358,885 7,714,669 4,400,200 4,569,608 120 CDBG 1,279,630 2,188,802 749,455 844,777 129 Cable PEG Fees 117,024 133,161 120,000 136,000 130 Gas Tax 1,672,668 2,172,585 2,180,879 2,310,879 131 Park Development 492,595 798,689 1,077,800 1,130,803 132 Park Development Tustin Legacy (7) 14 0 9 133 SCAQMD 74,831 136,345 103,500 108,000 134 Asset Forfeiture 8,034 17,744 0 1,500 135 RNSP Asset Forfeiture (2,342) 190,275 0 21,659 136 Supplemental Law Enforcement 192,687 214,893 190,000 198,539 137 Treasury RNSP Asset Forfeiture (161) 325 0 208 139 Measure M2 2,071,084 2,337,204 2,250,000 2,278,685 140 Road Maint & Rehab ARoc 1,541,055 1,928,865 1,948,194 1,924,885 141 Tustin LLD 983,611 829,611 857,004 953,004 142 Tustin SL 1,229,239 1,518,642 1,293,750 1,293,750 171 Solid Waste 764,732 777,770 220,000 324,647 180 Special Events 552,092 533,835 640,000 640,000 181 Workers Compensation 1,170,675 1,153,303 1,820,400 1,820,400 182 Liability 1,101,095 1,101,000 1,800,000 2,348,921 183 Unemployment (156) 51,057 0 963 184 Equipment Replacement Fund 538,162 963,876 1,036,900 1,136,374 185 Information Technology 2,331,849 2,952,817 3,897,900 3,946,186 300 Water Enterprise 37,550,726 26,514,302 20,763,100 22,130,737 301 Water Capital Fund 4,102,275 3,207,230 800,000 1,420,000 302 Water Enterprise Emergency Fund (26,790) 54,047 0 0 303 Water Rate Stabilization Reserve Fund 0 0 0 1,000,000 305 2011 Water Revenue Bond Fund (255) 2,350 0 0 306 2013 Water Revenue Bond Fund 1,871,342 (643,811) 0 0 307 2024 Water Revenue Bond Fund 0 0 0 4,125,000 420 American Rescue Plan Act 6,359,132 5,415,387 15,000 0 431 Assessment Dist. 95-1 Construction 0 0 0 0 3 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 City of Tustin f FY 2023-2024 Mid -Year Update 11 isr, 2023-2024 Projected Revenue Summary - All Funds 2021-2022 2022-2023 2023-2024 2023-2024 Fund Description Actuals Actuals Amended Budget Projected 433 CFD 04-1 720,012 722,143 733,506 754,506 434 CFD 06-1 Construction 41,725 5,211 3,000 3,000 435 CFD 06-1 Debt Service 3,641,389 3,876,619 3,746,319 3,938,819 436 CFD 07-1 Debt Service 1,065,667 1,137,638 1,111,275 1,169,275 441 CFD 14-1 Debt Service 1,591,451 1,717,882 1,649,925 1,756,925 442 Special Tax B 4,603,670 5,082,454 5,724,417 5,329,780 443 CFD 14-1 Construction 2,072 24,262 0 0 570 Successor Agency (Trust Fund) 4,222,159 4,241,636 3,930,628 3,941,628 571 PARS OPEB Trust 165,000 712,945 654,433 654,433 575 Tustin Housing Authority 393,615 1,075,205 1,413,927 1,420,122 577 Voluntary Workforce Housing Incentive Prog (27,118) 54,708 0 64,478 TOTAL REVENUE - ALL FUNDS 238,032,490 189,255,450 165,661,242 180,092,759 4 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 City of Tustin !, FY 2023-2024 Mid -Year Update 2023-2024 Projected Revenue Summary - General Fund 2021-2022 2022-2023 2023-2024 2023-2024 Fund Description Actuals Actuals Amended Budget Projected Property Tax in Lieu of VLF 9,081,551 9,666,474 10,061,833 10,397,643 Property Taxes 11,807,721 12,828,388 13,181,426 13,181,426 Residual Property Taxes 1,787,636 1,867,247 1,740,222 1,987,200 In Lieu -Prop Tax 29,909 30,507 31,117 31,117 AB 1290 Pass Thru 163,118 170,649 150,000 180,000 Special Tax B 0 0 0 0 Franchise Fees 1,640,272 1,801,981 1,831,000 1,751,000 Sales Tax Backfill 0 0 0 0 Sales and Use Tax 33,977,179 35,434,121 35,000,000 35,000,000 Sales Tax - Public Safety - Prop 172 414,465 455,285 467,401 467,401 Transient Occupancy Tax 1,857,502 2,151,007 2,100,000 2,300,000 Business License Fees 435,626 470,064 440,000 434,778 Real Property Transfer Tax 799,711 585,882 525,000 525,000 New Construction Tax 14,698 135,826 71,625 33,856 Planning Plan Check Fees 403,984 540,788 317,511 317,511 Building Permits & Plan Checks 2,477,235 3,457,821 1,437,554 1,776,768 Fees and Other Permits 541,550 774,195 537,300 787,350 Fines and Forfeitures 1,019,750 1,169,849 1,022,000 972,578 Interest Income (743,387) 1,227,104 353,247 1,145,000 Use of property 2,054,498 2,762,923 1,931,497 3,045,465 POST Reimbursement 43,188 27,861 20,000 30,000 Revenue from Other Agencies 156,509 142,828 130,000 130,000 State Grants 37,560 43,423 30,000 303,403 Federal Grants 362,308 105,481 11,050,000 11,050,000 Sports Fees 725,315 730,628 644,000 719,000 Class Fees 398,535 554,274 350,000 350,000 Other Recreation Fees 398,044 424,289 415,000 440,000 Transfer In 12,324,269 9,855,257 11,635,297 11,920,660 Reimbursement from Other Funds 1,218,385 1,521,773 1,500,000 1,500,000 ALl Other Sources 987,915 2,039,146 411,700 677,103 TOTAL REVENUE - GENERAL FUND 84,415,047 90,975,070 97,384,730 101,454,259 5 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 City of Tustin 2023-2024 Mid -Year Update 2023-2024 Projected Expense Summary - All Funds 2021-2022 2022-2023 2023-2024 2023-2024 Fund Description Actuals Actuals Amended Budget Projected 100 General Fund City Council 21,420 50,262 86,800 65,327 City Clerk 697,115 869,904 893,130 820,291 City Attorney 851,020 727,834 1,069,150 1,069,150 City Manager 873,114 904,984 1,007,300 836,287 Economic Development 1,104,332 1,198,671 1,683,159 1,983,134 Finance 1,738,453 1,784,663 1,957,578 1,888,365 Human Resources 1,017,310 1,169,671 1,264,413 1,261,755 Community Development 4,257,418 4,533,744 5,369,400 5,313,124 Public Works 16,429,663 14,734,048 16,172,456 16,141,662 Police Services 28,597,794 31,797,083 33,751,338 35,555,223 Fire Services 9,759,428 10,015,568 10,623,700 10,623,700 Parks and Recreation 4,667,245 5,229,968 5,321,023 5,459,944 Successor Agency / RDA 0 0 0 0 Non -Departmental, Other 7,225,520 14,937,212 34,353,577 34,782,556 Small Business Assistance 0 0 0 0 Non -Profit Assistance 0 0 0 0 Meal Gap Program 255,316 0 0 0 100 General Fund - Unrestricted 77,495,146 87,953,610 113,553,023 115,800,518 102 General Fund PARS Pension Trust 41,810 46,130 0 60,000 186 Oblg Reimb Frm Successor Agncy 0 0 0 0 187 Backbone Fee Fund 60,160 884,309 5,437,539 6,921,511 189 Land Held for Resale 13,215,560 8,738,044 37,235,203 45,655,036 200 Capital Projects Fund-CIP 2,466,378 2,038,559 12,933,496 14,139,178 120 CDBG 1,452,041 2,111,413 749,455 749,454 129 Cable PEG Fees 84,985 0 75,000 75,000 130 Gas Tax 1,580,312 2,117,165 4,529,249 4,485,001 131 Park Development 835,637 994,794 1,074,427 1,319,330 132 Park Develop. Tustin Legacy 0 0 0 0 133 SCAQMD 97,049 0 247,082 247,082 134 Asset Forfeiture (0) 0 0 0 135 RNSP Asset Forfeiture 0 46,893 210,000 210,000 136 Supplemntal Law Enforcement 172,070 53,357 183,059 176,124 137 Treasury RNSP Asset Forfeiture 0 0 0 0 139 Measure M2 5,135,124 2,176,819 4,708,423 5,185,852 140 Road Maint & Rehab Alloc 23,597 1,747,051 3,774,825 3,782,487 141 Tustin LLD 946,104 792,029 857,004 953,504 142 Tustin SL 460,843 590,152 724,546 698,308 171 Solid Waste 356,693 380,967 416,174 423,918 180 Special Events 599,074 509,063 640,880 647,960 181 Workers Compensation 1,364,056 1,814,156 1,671,900 1,709,143 182 Liability 1,173,859 1,869,797 1,855,500 2,738,339 183 Unemployment 13,144 6,430 15,000 15,000 184 Equipment Replacement Fund 1,012,277 1,000,758 2,749,927 2,425,932 185 Information Technology 2,910,964 3,059,840 4,390,646 3,851,774 300 Water Enterprise 23,272,704 22,328,402 22,881,308 22,487,832 301 Water Capital Fund 7,202,537 3,310,021 3,498,169 3,448,676 302 Water Emergency Fund 0 0 0 1,000,000 6 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 City of Tustin 2023-2024 Mid -Year Update 2023-2024 Projected Expense Summary - All Funds 2021-2022 2022-2023 2023-2024 2023-2024 Fund Description Actuals Actuals Amended Budget Projected 303 Water Rate Stabilization Reserve Fund 0 0 0 0 305 2011 Water Rev Bond Fund 289,004 0 0 0 306 2013 Water Rev Bond Fund 13,222,296 2,060,381 82,382 951,750 307 2024 Water Rev Bond Fund 0 0 0 125,000 420 American Rescue Plan Act (ARPA) 6,359,132 5,415,387 3,947,500 4,344,500 430 Assess Dist. 95-1 0 0 0 0 431 Assess Dist. 95-1 Construction 0 0 0 82,830 432 Assess Dist. 95-2 Debt Service 0 0 0 0 433 CFD 04-1 714,367 693,309 704,006 704,006 434 CFD 06-1 Construction 167,845 83,831 6,540 67,000 435 CFD 06-1 Debt Service 3,520,575 3,591,365 3,653,019 3,657,019 436 CFD 07-1 Debt Service 967,005 1,063,236 1,070,075 1,073,325 441 CFD 14-1 1,550,496 1,580,470 1,587,925 1,587,925 442 Special Tax B 4,624,929 5,066,557 5,724,417 5,336,780 443 CFD 14-1 Construction 3,415,043 1,084,484 0 0 570 Successor Agency (Trust Fund) 2,153,269 2,069,215 3,930,628 3,932,428 571 PARS OPEB Trust 14,404 14,960 0 20,000 575 Tustin Housing Authority 504,326 1,492,620 1,592,316 1,587,497 577 Voluntary Workforce Housing Incentive Prog 0 0 2,100,000 2,107,169 TOTAL EXPENSES - ALL FUNDS 179,475,529 168,785,574 248,810,644 264,784,186 7 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 City of Tustin 2023-2024 Mid -Year Update 2023-2024 Projected Expense Summary - All Funds by Department/Division 2021-2022 2022-2023 2023-2024 2023-2024 Fund Description Actuals Actuals Amended Budget Projected 100 General Fund City Council Personnel Operations Capital City Council Total City Clerk Personnel Operations Capital City Clerk Total City Attorney Personnel Operations Capital City Attorney Total City Manager Personnel Operations Capital City Manager Total Economic Development Personnel Operations Capital Economic Development Total Finance Personnel Operations Capital Finance Total Human Resources Personnel Operations Capital Human Resources Total 0 22,368 51,000 39,027 21,420 27,894 35,800 26,300 0 0 0 0 21,420 50,262 86,800 65,327 550,942 594,849 633,530 612,791 136,385 275,054 257,100 207,500 9,787 0 2,500 0 697,115 869,904 893,130 820,291 0 0 0 0 851,020 727,834 1,069,150 1,069,150 0 0 0 0 851,020 727,834 1,069,150 1,069,150 830,594 853,179 930,000 653,987 42,520 51,805 77,300 182,300 0 0 0 0 873,114 904,984 1,007,300 836,287 968,989 992,958 1,273,227 1,621,298 135,342 205,713 409,932 361,836 0 0 0 0 1,104,332 1,198, 671 1,683,159 1,983,134 1,448,430 1,476,850 1,525,458 1,569,243 290,023 307,814 427,120 319,122 0 0 5,000 0 1,738,453 1,784,663 1,957, 578 1,888,365 776,196 873,620 906,288 921,030 241,114 296,051 353,125 335,725 0 0 5,000 5,000 1,017,310 1,169,671 1,264,413 1,261,755 8 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 City of Tustin 2023-2024 Mid -Year Update 2023-2024 Projected Expense Summary - All Funds by Department/Division 2021-2022 2022-2023 2023-2024 2023-2024 Fund Description Actuals Actuals Amended Budget Projected Community Development Planning Personnel 1,573,502 1,531,715 1,595,965 1,724,892 Personnel 0 0 0 0 Operations 422,906 379,021 1,236,500 1,061,500 Capital 0 10,919 10,000 10,000 Planning Total 1,996,407 1,921,656 2,842,465 2,796,392 Building Personnel 919,535 1,081,669 1,220,333 1,081,935 Operations 873,046 1,151,333 1,023,803 1,023,803 Capital 0 0 0 0 Building Total 1,792,581 2,233,002 2,244,136 2,105,738 Code Enforcement Personnel 342,457 166,916 168,698 228,494 Operations 125,973 212,170 114,100 182,500 Capital 0 0 0 0 Code Enforcement Total 468,430 379,086 282,798 410,994 Community Development Total Personnel 2,835,493 2,780,300 2,984,997 3,035,321 Operations 1,421,925 1,742,525 2,374,403 2,267,803 Capital 0 10,919 10,000 10,000 Community Development Total 4,257,418 4,533,744 5,369,400 5,313,124 Public Works Administration Personnel 549,430 559,253 432,819 657,748 Operations 540,457 644,075 855,350 900,350 Capital 0 0 0 0 Administration Total 1,089,887 1,203,328 1,288,169 1,558,098 Engineering Personnel 1,143,728 1,415,413 1,523,009 1,518,159 Operations 104,699 87,244 194,000 194,000 Capital 0 0 0 0 Engineering Total 1,248,427 1,502,657 1,717,009 1,712,159 Streets Personnel 763,578 620,191 644,380 691,813 Operations 2,533,362 165,104 155,850 149,850 Capital 0 0 0 0 Streets Total 3,296,940 785,295 800,230 841,663 9 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 City of Tustin 2023-2024 Mid -Year Update 2023-2024 Projected Expense Summary - All Funds by Department/Division 2021-2022 2022-2023 2023-2024 2023-2024 Fund Description Actuals Actuals Amended Budget Projected Landscape Personnel 1,969,006 1,834,629 2,185,449 1,758,791 Operations 4,234,265 4,474,801 4,709,100 4,848,362 Capital 0 0 0 0 Landscape Total 6,203,271 6,309,429 6,894,549 6,607,153 Water Quality Personnel 173,672 183,971 190,138 191,319 Operations 321,538 427,192 469,142 485,000 Capital 0 0 0 0 Water Quality Total 495,211 611,163 659,280 676,319 Fleet Maintenance Personnel 535,087 552,312 564,080 564,690 Operations 717,363 813,885 841,700 839,950 Capital 0 0 0 0 Fleet Maintenance Total 1,252,450 1,366,197 1,405,780 1,404,640 Building Facilities Personnel 371,248 289,938 480,638 410,830 Operations 2,472,230 2,666,040 2,926,800 2,930,800 Capital 0 0 0 0 Building Facilities Total 2,843,478 2,955,979 3,407,438 3,341,630 Public Works Total Personnel 5,505,748 5,455,707 6,020,514 5,793,350 Operations 10,923,915 9,278,341 10,151,942 10,348,312 Capital 0 0 0 0 Public Works Total 16,429,663 14,734,048 16,172,456 16,141,662 Police Administration Personnel 1,204,826 1,535,327 1,245,780 1,783,382 Operations 1,073,475 2,136,219 2,735,860 2,733,860 Capital 0 0 0 0 Administration Total 2,278,301 3,671,546 3,981,640 4,517,242 City Operations Personnel 3,010,146 3,226,079 3,238,710 3,578,545 Operations 769,149 979,989 1,008,110 1,212,710 Capital 0 0 0 0 City Operations Total 3,779,294 4,206,068 4,246,820 4,791,255 10 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 City of Tustin 2023-2024 Mid -Year Update 2023-2024 Projected Expense Summary - All Funds by Department/Division 2021-2022 2022-2023 2023-2024 2023-2024 Fund Description Actuals Actuals Amended Budget Projected North Area Division Personnel 4,383,275 5,160,225 5,065,230 5,905,745 Operations 65,817 66,770 56,259 56,259 Capital 0 0 0 0 North Area Division Total 4,449,092 5,226,994 5,121,489 5,962,004 South Area Division Personnel 5,412,994 5,102,592 6,075,255 5,664,469 Operations 69,593 57,882 92,159 92,159 Capital 0 0 0 0 South Area Division Total 5,482,587 5,160,474 6,167,414 5,756,628 Special Operations Division Personnel 4,916,851 5,185,609 5,283,414 4,677,024 Operations 155,045 145,741 237,785 242,825 Capital 0 0 0 0 Special Operations Division Total 5,071,896 5,331,349 5,521,199 4,919,849 Professional Standards Division Personnel 2,086,187 2,305,989 2,126,037 3,361,205 Operations 441,579 632,423 719,795 821,865 Capital 0 0 0 0 Professional Standards Division Total 2,527,767 2,938,412 2,845,832 4,183,070 Field Support Services Personnel 2,772,030 2,775,942 3,226,037 2,964,155 Operations 187,104 285,524 331,625 331,625 Capital 0 0 0 0 Field Support Services Total 2,959,134 3,061,466 3,557,662 3,295,780 Operations Support Services Personnel 1,662,977 1,719,025 1,887,391 1,872,273 Operations 290,082 323,595 257,122 257,122 Capital 0 0 0 0 Operations Support Services Total 1,953,059 2,042,620 2,144,513 2,129,395 Behavioral Response Unit Personnel 96,608 158,153 164,769 0 Operations 55 0 0 0 Capital 0 0 0 0 Behavioral Response Unit Total 96,663 158,153 164,769 0 Police Total Personnel 25,545,894 27,168,941 28,312,623 29,806,798 Operations 3,051,899 4,628,142 5,438,715 5,748,425 Capital 0 0 0 0 Police Total 28,597,794 31,797,083 33,751,338 35,555,223 11 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 City of Tustin 2023-2024 Mid -Year Update 2023-2024 Projected Expense Summary - All Funds by Department/Division 2021-2022 2022-2023 2023-2024 2023-2024 Fund Description Actuals Actuals Amended Budget Projected Fire Service Contract Personnel 0 0 0 0 Operations 9,759,428 10,015,568 10,623,700 10,623,700 Capital 0 0 0 0 Fire Service Contract Total 9,759,428 10,015,568 10,623,700 10,623,700 Parks & Recreation Administration Personnel 488,096 533,164 431,691 568,885 Operations 530,098 648,724 797,650 803,649 Capital 0 0 850 850 Administration Total 1,018,194 1,181,887 1,230,191 1,373,384 Sports Personnel 674,826 704,330 839,035 817,762 Operations 275,611 327,661 342,600 352,600 Capital 1,942 4,285 16,000 16,000 Sports Total 952,379 1,036,275 1,197,635 1,186,362 Classes/Cultural Services Personnel 266,786 286,005 243,266 305,148 Operations 774,977 935,251 798,700 818,700 Capital 17,994 17,687 21,000 21,000 Classes/Cultural Total 1,059,757 1,238,943 1,062,966 1,144,848 Veterans Sports Park/The Annex Personnel 182,110 233,639 236,275 228,081 Operations 172,251 121,188 119,100 119,100 Capital 2,369 1,629 5,000 5,000 Veterans Sports Park/The Annex Total 356,729 356,456 360,375 352,181 Senior Center Personnel 464,338 502,238 510,083 468,133 Operations 76,282 99,381 115,200 115,200 Capital 0 0 0 0 Senior Center Total 540,620 601,619 625,283 583,333 Support Services Personnel 307,425 312,764 369,723 309,974 Operations 8,572 6,450 7,700 7,700 Capital 2,404 2,155 25,000 25,000 Support Services Total 318,401 321,369 402,423 342,674 12 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 City of Tustin 2023-2024 Mid -Year Update 2023-2024 Projected Expense Summary - All Funds by Department/Division 2021-2022 2022-2023 2023-2024 2023-2024 Fund Description Actuals Actuals Amended Budget Projected Tustin Youth Center Personnel 380,734 453,051 395,850 430,862 Operations 38,432 38,673 43,800 43,800 Capital 2,000 1,695 2,500 2,500 Tustin Youth Center Total 421,166 493,419 442,150 477,162 Parks & Recreation Total Personnel 2,764,314 3,025,190 3,025,923 3,128,845 Operations 1,876,223 2,177,327 2,224,750 2,260,749 Capital 26,708 27,451 70,350 70,350 Parks & Recreation Total 4,667,245 5,229,968 5,321,023 5,459,944 Non -Departmental Personnel 5,338,449 6,159,430 6,476,041 6,476,041 Operations 1,887,071 8,777,782 9,077,536 9,506,515 Capital 0 0 18,800,000 18,800,000 Non -Departmental Total 7,225,520 14,937,212 34,353,577 34,782,556 Non -Operating Expenditures Small Business Assistance - 0 0 0 Non -Profit Assistance - 0 0 0 Meal Gap Program 255,316 0 0 0 Other COVID-19 Costs - 0 0 0 Non -Operating Expenditures Total 255,316 0 0 0 100 General Fund Total Personnel 46,565,050 49,403,391 52,139,600 53,657,731 Operations 30,638,285 38,511,849 42,520,573 43,257,437 Non -Operating 255,316 0 0 0 Capital 36,495 38,370 18,892,850 18,885,350 100 Total General Fund 77,495,146 87,953,610 113,553,023 115,800,518 102 General Fund - PARS Pension Trust Personnel 0 0 0 0 Operations 41,810 46,130 0 60,000 Capital 0 0 0 0 102 Total General Fund - PARS Pension Trust 41,810 46,130 0 60,000 186 Oblg Reimb Frm Successor Agncy Personnel 0 0 0 0 Operations 0 0 0 0 Capital 0 0 0 0 186 Total Oblg Reimb Frm Successor Agncy 0 0 0 0 13 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 City of Tustin 2023-2024 Mid -Year Update 2023-2024 Projected Expense Summary - All Funds by Department/Division 2021-2022 2022-2023 2023-2024 2023-2024 Fund Description Actuals Actuals Amended Budget Projected 187 Backbone Fee Fund Personnel 57,492 59,783 62,062 64,088 Operations 1,918 618,662 21,147 605,120 Capital 750 205,865 5,354,330 6,252,303 187 Total Backbone Fee Fund 60,160 884,309 5,437,539 6,921,511 189 Land Held for Resale Personnel 1,842,478 1,843,913 1,844,825 1,845,635 Operations 9,282,265 6,206,468 8,052,921 7,083,882 Capital 2,090,818 687,663 27,337,458 36,725,519 189 Total Land Held for Resale 13,215,560 8,738,044 37,235,203 45,655,036 200 CIP, CIP Personnel 0 0 0 0 Operations 113,468 46,580 0 47,765 Capital 2,352,910 1,991,978 12,933,496 14,091,413 200 Total CIP 2,466,378 2,038,559 12,933,496 14,139,178 120 Community Development Block Grant (CDBG) CDBG Admin Personnel 123,035 95,469 111,194 111,193 Operations 1,329,006 206,015 249,115 249,114 Capital 0 0 0 0 CDBG Admin Total 1,452,041 301,484 360,308 360,307 CDBG Capital Personnel 0 0 0 0 Operations 0 0 0 0 Capital 0 1,809,929 389,147 389,147 CDBG Capital Total 0 1,809,929 389,147 389,147 120 CDBG Total Personnel 123,035 95,469 111,194 111,193 Operations 1,329,006 206,015 249,115 249,114 Capital 0 1,809,929 389,147 389,147 120 Total Community Development Block Grant 1,452,041 2,111,413 749,455 749,454 129 Cable PEG Fees Personnel 0 0 0 0 Operations 84,985 0 75,000 75,000 Capital 0 0 0 0 129 Total Cable PEG Fees 84,985 0 75,000 75,000 14 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 City of Tustin 2023-2024 Mid -Year Update 2023-2024 Projected Expense Summary - All Funds by Department/Division 2021-2022 2022-2023 2023-2024 2023-2024 Fund Description Actuals Actuals Amended Budget Projected 130 Gas Tax Gas Tax, Non -Dept Personnel 7,558 20,264 19,881 19,881 Operations 864 0 0 0 Capital 0 0 0 0 Gas Tax, Non -Dept Total 8,422 20,264 19,881 19,881 Gas Tax, CIP Personnel 109,680 288,027 323,568 279,230 Operations 1,459,368 1,808,874 1,835,800 1,835,890 Capital 2,842 0 2,350,000 2,350,000 Gas Tax, CIP Total 1,571,890 2,096,901 4,509,368 4,465,120 Gas Tax Total Personnel 117,238 308,291 343,449 299,111 Operations 1,460,233 1,808,874 1,835,800 1,835,890 Capital 2,842 0 2,350,000 2,350,000 130 Total Gas Tax 1,580,312 2,117,165 4,529,249 4,485,001 131 Park Dev, CIP Personnel 0 0 0 0 Operations 589,242 102,614 44,328 104,328 Capital 246,395 892,180 1,030,099 1,215,002 131 Total Park Dev, CIP 835,637 994,794 1,074,427 1,319,330 132 Park Dev Tustin Legacy, CIP Personnel 0 0 0 0 Operations 0 0 0 0 Capital 0 0 0 0 132 Total Park Dev Tustin Legacy, CIP 0 0 0 0 133 SCAQMD, Non -Departmental Personnel 0 0 0 0 Operations 37,553 0 0 0 Capital 59,496 0 247,082 247,082 133 Total SCAQMD, Non -Departmental 97,049 0 247,082 247,082 134 Asset Forfeit, Non -Dept Personnel 0 0 0 0 Operations (0) 0 0 0 Capital 0 0 0 0 134 Total Asset Forfeit, Non -Dept (0) 0 0 0 1s DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 City of Tustin 2023-2024 Mid -Year Update 2023-2024 Projected Expense Summary - All Funds by Department/Division 2021-2022 2022-2023 2023-2024 2023-2024 Fund Description Actuals Actuals Amended Budget Projected 135 RNSP Asset Forfeit, Non -Dept. Personnel 0 0 0 0 Operations 0 46,893 210,000 210,000 Capital 0 0 0 0 135 Total RNSP Asset Forfeit, Non -Dept 0 46,893 210,000 210,000 136 Suppl Law Enforcement, CIP Personnel 125,579 53,357 183,059 176,124 Operations 46,490 0 0 0 Capital 0 0 0 0 136 Total Suppl Law Enforcement, CIP 172,070 53,357 183,059 176,124 137 Treasury RNSP Asset Forfeiture Personnel 0 0 0 0 Operations 0 0 0 0 Capital 0 0 0 0 137 Total Treasury RNSP Asset Forfeiture 0 0 0 0 139 Measure M2 Measure M2 - Non -Dept Personnel 0 0 0 0 Operations 1,963,211 179,054 80,000 80,000 Capital 0 0 0 0 Measure M2 - Non -Dept Total 1,963,211 179,054 80,000 80,000 Measure M2 - Capital Personnel 0 0 0 0 Operations 169,627 155,134 0 140,000 Capital 3,002,286 1,842,630 4,628,423 4,965,852 Measure M2 - Capital Total 3,171,913 1,997,764 4,628,423 5,105,852 139 Measure M2 Personnel 0 0 0 0 Operations 2,132,838 334,189 80,000 220,000 Capital 3,002,286 1,842,630 4,628,423 4,965,852 139 Total Measure M2 5,135,124 2,176,819 4,708,423 5,185,852 140 Road Maint & Rehab Personnel 23,437 23,912 24,825 25,634 Operations 0 93,715 0 567 Capital 160 1,629,425 3,750,000 3,756,286 140 Total Road Maint & Rehab 24,097 1,747,051 3,774,825 3,782,487 16 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 City of Tustin 2023-2024 Mid -Year Update 2023-2024 Projected Expense Summary - All Funds by Department/Division 2021-2022 2022-2023 2023-2024 2023-2024 Fund Description Actuals Actuals Amended Budget Projected 141 Tustin LLD, Special District Personnel 0 0 0 0 Operations 946,104 792,029 857,004 953,504 Capital 0 0 0 0 141 Total Tustin LLD, Special District 946,104 792,029 857,004 953,504 142 Tustin SL Tustin SL-Capital Personnel 8,089 92,882 120,594 101,800 Operations 444,264 489,165 596,000 588,556 Capital 8,017 0 0 0 Tustin SL-Capital Total 460,371 582,047 716,594 690,356 Tustin SL - Non -Dept Personnel 0 0 0 0 Operations 472 8,105 7,952 7,952 Capital 0 0 0 0 Tustin SL - Non -Dept Total 472 8,105 7,952 7,952 142 Tustin SL Personnel 8,089 92,882 120,594 101,800 Operations 444,736 497,270 603,952 596,508 Capital 8,017 0 0 0 142 Total Tustin SL 460,843 590,152 724,546 698,308 171 Solid Waste Personnel 152,490 147,245 176,174 150,634 Operations 204,203 233,722 240,000 273,284 171 Total Solid Waste 356,693 380,967 416,174 423,918 180 Special Events Special Events - Tustin Street Fair Personnel Operations Capital Special Events - Tustin Street Fair Total Special Events - Tustin Tiller Days Personnel Operations Capital Special Events - Tustin Tiller Days Total 0 0 0 0 309,649 146,204 255,880 255,880 0 0 0 0 309,649 146,204 255,880 255,880 0 0 0 0 232,035 298,311 240,000 247,000 0 0 0 0 232,035 298,311 240,000 247,000 17 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 City of Tustin 2023-2024 Mid -Year Update 2023-2024 Projected Expense Summary - All Funds by Department/Division 2021-2022 2022-2023 2023-2024 2023-2024 Fund Description Actuals Actuals Amended Budget Projected Special Events - Other Personnel 0 0 0 0 Operations 57,390 64,548 105,000 105,080 Capital 0 0 0 0 Special Events - Other Total 57,390 64,548 105,000 105,080 Special Events - Public Arts Personnel 0 0 0 0 Operations 0 0 40,000 40,000 Capital 0 0 0 0 Special Events - Public Arts Total 0 0 40,000 40,000 180 Special Events Total Personnel 0 0 0 0 Operations 599,074 509,063 640,880 647,960 Capital 0 0 0 0 180 Total Special Events 599,074 509,063 640,880 647,960 181 Workers Comp, Self Insurance Personnel 0 0 0 0 Operations 1,364,056 1,804,618 1,666,900 1,704,143 Capital 0 9,538 5,000 5,000 181 Total Workers Comp 1,364,056 1,814,156 1,671,900 1,709,143 182 Liability, Self Insurance Personnel 0 0 0 0 Operations 1,173,859 1,869,797 1,855,500 2,738,339 Capital 0 0 0 0 182 Total Liability, Self Insurance 1,173,859 1,869,797 1,855,500 2,738,339 183 Unemployment, Self Insurance Personnel 0 0 0 0 Operations 13,144 6,430 15,000 15,000 Capital 0 0 0 0 183 Total Unemployment, Self Insurance 13,144 6,430 15,000 15,000 184 Equipment Replacement, Police Personnel 0 0 0 0 Operations 562 72,633 120,000 120,000 Capital 1,011,715 928,125 2,629,927 2,305,932 184 Total Equipment Replacement 1,012,277 1,000,758 2,749,927 2,425,932 18 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 City of Tustin 2023-2024 Mid -Year Update 2023-2024 Projected Expense Summary - All Funds by Department/Division 2021-2022 2022-2023 2023-2024 2023-2024 Fund Description Actuals Actuals Amended Budget Projected 185 Information Technology Personnel Operations Capital 652,347 1,274,832 983,785 602,181 1,580,971 876,688 834,671 2,287,975 1,268,000 611,614 1,924,800 1,315,360 185 Total Information Technology 2,910,964 3,059,840 4,390,646 3,851,774 300 Water Enterprise Fund Water, Service Billing Personnel 841,974 894,475 889,275 934,468 Operations 4,141,966 3,495,981 2,931,800 2,845,900 Capital 15,362 15,382 50,000 20,000 Water, Service Billing Total 4,999,302 4,405,838 3,871,075 3,800,368 Water, Administration Personnel 703,711 797,754 1,257,832 852,166 Operations 3,963,269 4,163,680 3,707,777 3,699,709 Capital 0 0 0 0 Water, Administration Total 4,666,980 4,961,434 4,965,610 4,551,875 Water Distribution Personnel 1,371,486 1,256,262 1,350,154 1,346,584 Operations 354,331 212,301 293,850 301,375 Capital 21,799 0 0 0 Water Distribution Total 1,747,616 1,468,563 1,644,004 1,647,959 Main Street Facilities Personnel 65,144 213,874 228,191 205,403 Operations 46,012 101,589 60,700 25,417 Capital 0 0 0 0 Main Street Facilities Total 111,156 315,464 288,891 230,820 17th Street Desalter Personnel 219,031 147,937 163,664 140,815 Operations 2,183,760 2,494,432 2,235,050 2,471,550 Capital 0 0 0 0 17th Street Desalter Total 2,402,790 2,642,369 2,398,714 2,612,365 Imported Water Personnel 116,611 102,326 108,854 78,119 Operations 6,055,368 5,652,235 5,633,320 5,633,320 Capital 0 0 0 0 Imported Water Total 6,171,979 5,754,561 5,742,174 5,711,439 19 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 City of Tustin 2023-2024 Mid -Year Update 2023-2024 Projected Expense Summary - All Funds by Department/Division 2021-2022 2022-2023 2023-2024 2023-2024 Fund Description Actuals Actuals Amended Budget Projected Water Production Personnel 697,596 734,520 695,701 640,866 Operations 2,475,285 2,045,653 3,275,140 3,292,140 Capital 0 0 0 0 Water Production Total 3,172,881 2,780,173 3,970,841 3,933,006 Water Enterprise Fund Personnel 4,015,552 4,147,149 4,693,671 4,198,421 Operations 19,219,990 18,165,872 18,137,637 18,269,411 Capital 37,162 15,382 50,000 20,000 300 Total Water Enterprise Fund 23,272,704 22,328,402 22,881,308 22,487,832 301 Water Capital Fund Personnel 0 0 0 0 Operations 4,454,041 662,245 500,000 500,000 Capital 2,748,496 2,647,776 2,998,169 2,948,676 301 Total Water Capital Fund 7,202,537 3,310,021 3,498,169 3,448,676 302 Water Enterprise Emergency Fund Personnel 0 0 0 0 Operations 0 0 0 1,000,000 Capital Outlay 0 0 0 0 302 Total Water Enterprise Emergency Fund 0 0 0 1,000,000 303 Water Rate Stabilization Reserve Fund Personnel 0 0 0 0 Operations 0 0 0 0 Capital 0 0 0 0 303 Total Water Rate Stabilization Reserve Fund 0 0 0 0 305 2011 Water Revenue Bond Fund Personnel 0 0 0 0 Operations 289,004 0 0 0 Capital Outlay 0 0 0 0 305 Total 2011 Water Bond Fund 289,004 0 0 0 20 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 City of Tustin 2023-2024 Mid -Year Update 2023-2024 Projected Expense Summary - All Funds by Department/Division 2021-2022 2022-2023 2023-2024 2023-2024 Fund Description Actuals Actuals Amended Budget Projected 306 2013 Water Revenue Bond Fund Personnel 0 0 0 0 Operations 13,222,296 2,048,247 0 0 Capital Outlay 0 12,135 82,382 951,750 306 Total 2013 Water Bond Fund 13,222,296 2,060,381 82,382 951,750 307 2024 Water Revenue Bond Fund Personnel 0 0 0 0 Operations 0 0 0 125,000 Capital Outlay 0 0 0 0 307 Total 2024 Water Bond Fund 0 0 0 125,000 420 ARPA Personnel 0 0 0 0 Operations 6,359,132 5,415,387 3,947,500 4,344,500 Capital 0 0 0 0 420 Total ARPA 6,359,132 5,415,387 3,947,500 4,344,500 431 Assess. District 95-1 Construction Personnel 0 0 0 0 Operations 0 0 0 82,830 Capital 0 0 0 0 431 Total District 95-1 Construction 0 0 0 82,830 433 CFD 04-1 Personnel 0 0 0 0 Operations 714,367 693,309 704,006 704,006 Capital 0 0 0 0 433 Total CFD 04-1 714,367 693,309 704,006 704,006 434 CFD 06-1 Construction Personnel 0 0 0 0 Operations 0 0 6,540 0 Capital 167,844 83,831 0 67,000 434 Total CFD 06-1 Construction 167,845 83,831 6,540 67,000 435 CFD 06-1 Debt Service Personnel 0 0 0 0 Operations 3,520,575 3,591,365 3,653,019 3,657,019 Capital 0 0 0 0 435 Total CFD 06-1 Debt Service 3,520,575 3,591,365 3,653,019 3,657,019 21 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 City of Tustin 2023-2024 Mid -Year Update 2023-2024 Projected Expense Summary - All Funds by Department/Division 2021-2022 2022-2023 2023-2024 2023-2024 Fund Description Actuals Actuals Amended Budget Projected 436 CFD 07-1 Debt Service Personnel 0 0 0 0 Operations 967,005 1,063,236 1,070,075 1,073,325 Capital 0 0 0 0 436 Total CFD 07-1 Debt Service 967,005 1,063,236 1,070,075 1,073,325 441 CFD 14-01 Debt Service Personnel 0 0 0 0 Operations 1,550,496 1,580,470 1,587,925 1,587,925 Capital 0 0 0 0 441 Total CFD 14-01 Debt Service 1,550,496 1,580,470 1,587,925 1,587,925 442 Special Tax B Personnel 0 0 0 0 Operations 4,624,929 5,066,557 5,724,417 5,336,780 Capital 0 0 0 0 442 Total Special Tax B 4,624,929 5,066,557 5,724,417 5,336,780 443 CFD 14-01 Construction Personnel 0 0 0 0 Operations 169,388 191,520 0 0 Capital 3,245,655 892,964 0 0 443 Total CFD 14-01 Construction 3,415,043 1,084,484 0 0 561 MCAS 2010 TABs Personnel 714 0 0 0 Operations 0 0 0 0 Capital 0 0 0 0 561 Total MCAS 2010 TABS 714 0 0 0 571 PARS OPEB Personnel 0 0 0 0 Operations 14,404 14,960 0 20,000 Capital 0 0 0 0 571 Total MCAS 2010 TABs 14,404 14,960 0 20,000 22 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 City of Tustin 2023-2024 Mid -Year Update 2023-2024 Projected Expense Summary - All Funds by Department/Division 2021-2022 2022-2023 2023-2024 2023-2024 Fund Description Actuals Actuals Amended Budget Projected 575 Tustin Housing Authority Personnel 437,466 425,540 224,058 227,568 Operations (35) 66,860 1,067,080 1,368,258 1,347,929 Capital 0 0 0 12,000 575 Total Tustin Housing Authority 504,326 1,492,620 1,592,316 1,587,497 All Funds Personnel 54,120,966 57,203,112 60,758,182 61,476,721 Operations 109,104,420 97,017,982 104,106,099 106,803,794 Non -Operating Expenditures 255,316 0 0 0 Capital 15,994,828 14,564,480 83,946,363 96,503,670 TOTAL EXPENSES - ALL FUNDS 179,475,529 168,785,574 248,810,644 264,784,186 23 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 City of Tustin FY 2023-2024 CIP Capital Improvements Program by Project - Mid Year Projection 22/23 22/23 22/23 23/24 23/24 23/24 23/24 23/24 23/24 Final Projected Audited Adopted Carryover Supplemental Mid -Year Current Year -End JL # Description Fund Budget Expenditures Expenditures Budget Adjustment Adjustments Adjustments Budget Projection Annual Maior Building Maintanence 10032 SCAQMD 133 37,531 0 0 0 0 10032 Asset Forfeiture Fund 134 0 0 0 0 0 10032 City CIP General Fund 200 GF CIP 232,733 146,000 45,523 250,210 100,477 350,687 350,687 10032 Water Capital Fund 301 0 0 0 0 0 270,264 146,000 45,523 250,210 100,477 0 0 350,687 350,687 Civic Center Alternate Power Source Improvements 10069 Equipment Replacement Fund 184 1,497,426 135,000 55,494 1,362,426 79,506 1,441,932 10,000 10069 MCAS Land Sale Proceeds 200 GF CIP 3,000,000 0 3,000,000 0 3,000,000 4,497,426 135,000 55,494 4,362,426 79,506 0 0 4,441,932 10,000 South Hangar Rehabilitation 10076 MCAS Land Sale Proceeds 189 6,621,683 1,200,000 176,139 5,421,683 1,023,861 6,445,544 400,000 6,621,683 1,200,000 176,139 5,421,683 1,023,861 0 0 6,445,544 400,000 Police Department Improvements 10086 GF-CIP 200 GF CIP 174,880 174,880 104,402 200,000 70,478 270,478 270,478 174,880 174,880 104,402 200,000 70,478 0 0 270,478 270,478 Annex -Legacy Improvements 10087 Measure M2 Fairshare Fund 139 F 216,841 59,630 76,571 157,211 (16,941) 140,270 10087 GF-CIP 200 GF CIP 1,173,756 590,470 142,011 583,286 448,459 1,031,745 950,000 1,390,597 650,100 218,582 740,497 431,518 0 0 1,172,015 950,000 Annual Maior Park Maintenance 20054 CDBGy16 12016 0 0 0 0 0 20054 Park Development Fund 131 228,689 175,000 105,442 188,689 69,558 89,000 347,247 347,247 228,689 175,000 105,442 188,689 69,558 0 89,000 347,247 347,247 Tustin Legacy Linear Park Between Armstrong Ave and Tustin Ranch Road 20083 MCAS Backbone Fee Fund 187 4,208,550 60,000 169,519 1,505,080 (109,519) 1,395,562 610,000 20083 MCAS Land Proceeds Fund 189 9,411,530 0 0 0 0 20083 CFD 14-1 443 92,105 92,105 110,783 0 0 0 13,712,185 152,105 280,301 1,505,080 (109,518) 0 0 1,395,562 610,000 Alley Grove D-South Improvements 20084 MCAS Backbone Fee Fund 187 2,179,250 850,000 208,098 1,329,250 641,902 1,971,152 1,971,152 20084 MCAS Land Proceeds Fund 189 820,000 0 55,661 1,704,700 (55,661) 1,649,039 1,649,039 20084 CFD 14-1 443 51,812 51,812 31,937 0 0 0 3,051,062 901,812 295,695 3,033,950 586,241 0 0 3,620,191 3,620,191 24 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 City of Tustin FY 2023-2024 CIP Capital Improvements Program by Project - Mid Year Projection 22/23 22/23 22/23 23/24 23/24 23/24 23/24 23/24 23/24 Final Projected Audited Adopted Carryover Supplemental Mid -Year Current Year -End JL # Description Fund Budget Expenditures Expenditures Budget Adjustment Adjustments Adjustments Budget Projection Pinetree Park Improvements 20087 CDBGy22 12022 1,809,929 1,809,929 1,809,929 0 0 0 0 20087 Park Development 131 410,965 410,965 379,669 0 31,296 31,296 31,296 2,220,894 2,220,894 2,189,598 0 31,296 0 0 31,296 31,296 Heideman School Park 20089 Park Development Fund 131 Grant 5,637,395 0 700,000 0 700,000 200,000 5,637,395 0 0 700,000 0 0 0 700,000 200,000 Centennial Park Improvements 20090 Park Development Fund 131 171,410 120,000 60,769 51,410 59,232 110,642 60,000 20090 GF-CIP 200 GF CIP 4,800,000 0 4,800,000 4,800,000 4,971,410 120,000 60,769 4,851,410 59,232 0 0 4,910,642 60,000 Tustin Legacy Dog Park 20091 Park Development Fund 131 90,000 0 90,000 0 (90,000) 0 20091 MCAS Land Proceeds Fund 189 1,153,704 43,704 30,600 1,110,000 13,104 390,000 1,513,104 500,000 1,243,704 43,704 30,600 1,200,000 13,104 0 300,000 1,513,104 500,000 Pioneer Park Playground Renovation 20092 Park Development Fund 131 350,000 350,000 346,301 0 3,699 3,699 350,000 350,000 346,301 0 3,699 0 0 3,699 0 Tustin Sports Park Turf Renovation 20093 Park Development Fund 131 100,000 70,000 47,882 0 22,118 22,118 17,108 100,000 70,000 47,882 0 22,118 0 0 22,118 17,108 Traffic Signal Equipment Upgrades & Replacement 40080 Measure M 138 0 0 0 0 0 40080 Measure M2 Fairshare Fund 139 F 163,666 30,000 11,598 160,000 18,403 (18,403) 160,000 160,000 163,666 30,000 11,598 160,000 18,403 0 (18,403) 160,000 160,000 Seventeenth Street Siqnal Synchronization Proiect 40086 Measure M2 Fairshare Fund 139 F 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 City of Tustin FY 2023-2024 CIP Capital Improvements Program by Project - Mid Year Projection JL # Description Fund 22/23 Final Budget 22/23 Projected Expenditures 22/23 Audited Expenditures 23/24 Adopted Budget 23/24 Carryover Adjustment 23/24 23/24 Supplemental Mid -Year Adjustments Adjustments 23/24 Current Budget 23/24 Year -End Projection Main Street Improvements 40087 General Fund 100 0 0 0 0 0 40087 CDBGy16 12016 0 0 0 0 0 40087 CDBGy17 12017 0 0 0 0 0 40087 CDBGy18 12018 0 0 0 0 0 40087 CDBGy19 12019 0 0 0 0 0 40087 SCAQMD AB2766 133 0 0 0 0 0 40087 Measure M2 Competitive 139 C 0 0 0 0 0 40087 Measure M2 Fairshare Fund 139 F 26,860 0 26,860 0 15,000 41,860 41,860 40087 MCAS Land Sale Proceeds 189 3,900,000 0 3,900,000 0 (3,900,000) 1,700,000 1,700,000 40087 GF-CIP 200 GF CIP 0 3,900,000 0 3,900,000 3,926,860 0 0 3,926,860 0 0 1,715,000 5,641,860 41,860 Edinger Ave/Irvine Center Dr Traffic Signal Synchronization Proiect 40088 Measure M2 Fairshare Fund 139 F 17,045 17,045 169 0 16,876 16,876 17,045 17,045 169 0 16,876 0 0 16,876 0 Tustin Ranch Road/Von Karman Ave Traffic Signal Synchronization Proiect 40089 Measure M2 Fairshare Fund 139 F 6,460 6,460 608 0 5,853 5,853 6,460 6,460 608 0 5,853 0 0 5,853 0 Red Hill Ave Signal Synchronization 40093 GF-CIP 200 GF CIP 0 0 0 40093 Measure M2 Fairshare Fund 139 F 211,886 150,000 7,770 61,886 142,230 (174,116) 30,000 30,000 211,886 150,000 7,770 61,886 142,230 0 (174,116) 30,000 30,000 First Street Signal Synchronization 40094 Measure M2 Fairshare Fund 139 F 195,280 100,000 8,656 95,280 91,344 186,624 184,000 195,280 100,000 8,656 95,280 91,344 0 0 186,624 184,000 Tustin Ave Signal Synchronization 40095 Measure M2 Fairshare Fund 139 F 43,186 30,000 781 13,186 29,219 42,405 40,000 43,186 30,000 781 13,186 29,219 0 0 42,405 40,000 Traffic Signal Install R San Juan St and Red hill Ave TBD Measure M2 Fairshare Fund 139 F 0 0 250,000 0 250,000 50,000 0 0 0 250,000 0 0 0 250,000 50,000 Tustin Ranch Road/Irvine Boulevard Traffic Radar Equipment TBD GP-CIP 200 GF CIP 190,318 190,318 190,318 TBD M2-FS 139 F 125,000 125,000 125,000 0 0 0 0 0 0 315,318 315,318 315,318 26 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 City of Tustin FY 2023-2024 CIP Capital Improvements Program by Project - Mid Year Projection 22/23 22/23 22/23 23/24 23/24 23/24 23/24 23/24 23/24 Final Projected Audited Adopted Carryover Supplemental Mid -Year Current Year -End JL # Description Fund Budget Expenditures Expenditures Budget Adjustment Adjustments Adjustments Budget Projection OC-43 60163 Water Capital Fund 301 250,000 0 250,000 0 250,000 250,000 250,000 0 0 250,000 0 0 0 250,000 250,000 John Lvttle Reservoir Tank Eval, Site Improve & Safety Upgrades 60148 Water Capital Fund 301 0 0 100,000 0 100,000 70,000 0 0 0 100,000 0 0 0 100,000 70,000 Conjunctive Use Well (d), Beneta Well Site` 60151 Water Capital Fund 301 2,534,894 236,725 326,850 2,031,551 (90,125) 267,250 2,208,676 2,208,676 60151 SARCCUP 301 0 0 0 0 0 60151 2013 Water Bond Fund 306 1,249,000 900,000 120,000 349,000 780,000 (177,250) 951,750 951,750 3,783,894 1,136,725 446,850 2,380,551 689,875 0 90,000 3,160,426 3,160,426 Well Rehabilitation Program 60177 Water Capital Fund 301 250,000 250,000 350,000 0 350,000 350,000 250,000 250,000 0 350,000 0 0 0 350,000 350,000 El Camino Water Line Relocation TBD Water Capital Fund 301 40,000 40,000 40,000 0 0 0 0 0 0 40,000 40,000 40,000 Annual Roadway & Public Infrastructure Maintenance Program 2021-22 70021 Gas Tax 130 0 0 0 0 0 70021 Measure M2 Fairshare 139 F 814,040 550,000 476,304 0 73,696 73,696 70021 General Fund -CIP Projects 200GFCIP 1,700,000 1,700,000 1,700,000 0 (0) (0) 2,514,040 2,250,000 2,176,304 0 73,696 0 0 73,696 0 Annual Roadway & Public Infrastructure Maintenance Program 2022-23 70022 Gas Tax 130 865,000 0 2,140,000 0 2,140,000 2,140,000 70022 Measure M2 Fairshare 139 F 3,689,000 1,430,000 1,400,731 2,809,000 29,269 2,838,269 2,838,269 70022 General Fund - CIP Projects 200 GF CIP 1,700,000 0 43 0 (43) (43) 6,254,000 1,430,000 1,400,774 4,949,000 29,226 0 0 4,978,226 4,978,269 Annual Roadway & Public Infrastructure Maintenance Program 2023-24 70023 Gas Tax 130 0 0 0 0 0 70023 Measure M2 Fairshare 139 F 0 0 955,000 0 955,000 955,000 70023 General Fund - CIP Projects 200 GF CIP 0 0 0 0 0 0 0 0 955,000 0 0 0 955,000 955,000 27 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 City of Tustin FY 2023-2024 CIP Capital Improvements Program by Project - Mid Year Projection 22/23 22/23 22/23 23/24 23/24 23/24 23/24 23/24 23/24 Final Projected Audited Adopted Carryover Supplemental Mid -Year Current Year -End JL # Description Fund Budget Expenditures Expenditures Budget Adjustment Adjustments Adjustments Budget Projection Red Hill Avenue Rehabilitation - San Juan 7o Melvin Way 70220 SCAQMD 133 0 175,000 175,000 175,000 70220 SB1 140 1,800,000 100,000 93,715 1,700,000 6,286 1,706,286 1,500,000 70220 General Fund - CIP 200 GF CIP 0 0 0 0 0 1,800,000 100,000 93,715 1,700,000 6,286 175,000 0 1,881,286 1,675,000 Citywide Pedestrian Oriented Accessibility Improvement Program 70236 Gas Tax 130 200,000 70236 General Fund - CIP Projects 200 GF CIP 0 Neighborhood D South Infrastructure Construction 70246 MCAS Backbone Fee 70246 Land Held for Resale 70246 IRWD Reimbursement 70246 CFD 06-1 70246 CFD 07-1 70246 CFD 14-1 N D So Non -BB Infrastructure 70250 Measure M2 Fairshare 70250 MCAS Land Sale Proceeds Old Town Improvements 70254 General Fund - CIP 70254 MCAS Land Sale Proceeds 200,000 200,000 0 200,000 200,000 0 200,000 187 0 0 0 0 0 189 0 0 0 0 0 2001RWD 0 0 0 0 0 434 78,709 78,709 83,831 0 (0) (0) 437 0 0 0 0 0 443 866,332 866,332 892,964 0 (0) (0) 945,041 945,041 976,796 0 (1) 0 0 (1) 0 139 F 189 200 GF CIP 189 Utilitiv Undergrounding on Red Hill Ave between El Camino Real and 230' North of San Juan St 70255 Gas Tax 130 70255 Developer Contribution 200 DEV Neighborhood D South Infrastructure Phase 2 70256 MCAS Land Sale Proceeds 189 0 0 0 0 0 2,584,595 2,584,595 652,289 0 1,932,306 1,932,306 2,584,595 2,584,595 652,289 0 1,932,306 0 0 1,932,306 0 143,499 143,499 45,272 0 98,227 98,227 50,000 800,000 0 0 0 4,200,000 4,200,000 943,499 143,499 45,272 0 98,227 0 4,200,000 4,298,227 50,000 0 0 10,000 0 10,000 6,000 10,000 0 1,308 0 0 0 10,000 0 1,308 10,000 0 0 0 10,000 6,000 5,981,075 450,000 291,866 4,331,075 158,134 3,500,000 7,989,209 3,500,000 5,981,075 450,000 291,866 4,331,075 158,134 3,500,000 0 7,989,209 3,500,000 28 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 City of Tustin FY 2023-2024 CIP Capital Improvements Program by Project - Mid Year Projection 22/23 22/23 22/23 23/24 23/24 23/24 23/24 23/24 23/24 Final Projected Audited Adopted Carryover Supplemental Mid -Year Current Year -End JL # Description Fund Budget Expenditures Expenditures Budget Adjustment Adjustments Adjustments Budget Projection Armstrong Pedestrian Bridge 70257 MCAS Backbone Fee 187 5,000,000 812,500 446,910 1,200,000 365,590 550,000 2,115,590 1,750,000 70257 MCAS Land Sale Proceeds 189 12,349 0 12,349 0 0 0 70257 CFD 06-1 434 67,000 67,000 67,000 5,012,349 812,500 459,259 1,200,000 365,590 550,000 67,000 2,182,590 1,817,000 Neighborhood G Infrastructure 70258 MCAS Backbone Fee 189 100,000 100,000 54,108 7,500,000 45,892 7,545,892 200,000 100,000 100,000 54,108 7,500,000 45,892 0 0 7,545,892 200,000 Neighborhood D North Infrastructure 70259 MCAS Backbone Fee 189 50,000 30,000 49,575 3,770,000 (19,575) 3,750,425 100,000 50,000 30,000 49,575 3,770,000 (19,575) 0 0 3,750,425 100,000 Red Hill Ave Rehabilitation - Walnut Ave to 1-5 Freeway TBD SB1 140 1,050,000 0 2,050,000 0 2,050,000 50,000 TBD General Fund - CIP 200 GF CIP 0 0 0 0 0 1,050,000 0 0 2,050,000 0 0 0 2,050,000 50,000 Warner Pedestrian Bridge 70260 MCAS Backbone Fee 187 1,140,000 0 250,000 0 520,000 770,000 700,000 1,140,000 0 0 250,000 0 520,000 0 770,000 700,000 The Hill Median Improvements TBD Measure M2 139 F 0 0 100,000 0 100,000 0 0 0 100,000 0 0 0 100,000 0 Intersection Improvements 0 Jamboree Rd & Irvine Blvd TBD Developer Contribution 200 DEV 0 0 200,000 0 200,000 0 0 0 200,000 0 0 0 200,000 0 81,903,065 16,905,360 10,634,425 57,256,783 6,065,149 4,745,000 6,623,799 74,690,731 26,089,880 29 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 2023-24 Mid -Year Position Control List 2021-22 2022-23 2023-24 2023-24 2023-24 Department Position Mid -Year Mid -Year Budget Budget Budget Proposed Inc/(Dec) Position Summary by Department City Clerk 4.50 4.50 4.50 4.50 0.00 City Manager's Office 5.00 5.00 5.00 6.00 1.00 Community Development 21.50 22.50 22.50 22.50 0.00 Economic Development 7.00 7.00 7.00 7.00 0.00 Finance 22.50 23.00 23.00 23.00 0.00 Human Resources 5.25 5.50 5.50 5.50 0.00 Parks Et Recreation 17.00 17.00 17.00 17.00 0.00 Police Department 153.00 154.00 156.00 158.00 2.00 Public Works 78.75 77.00 79.00 81.00 2.00 Total Position Control - All Departments 314.50 315.50 319.50 324.50 5.00 City Clerk Administrative Assistant 2.50 1.50 1.50 1.50 0.00 City Clerk 1.00 1.00 1.00 1.00 0.00 Management Analyst I/II 1.00 1.00 1.00 1.00 0.00 Management Assistant 0.00 1.00 1.00 1.00 0.00 Total City Clerk 4.50 4.50 4.50 4.50 0.00 City Manager's Office Assistant City Manager 1.00 1.00 1.00 1.00 0.00 City Manager 1.00 1.00 1.00 1.00 0.00 Executive Assistant 1.00 1.00 1.00 1.00 0.00 Executive Coordinator 1.00 1.00 1.00 1.00 0.00 Management Analyst' 0.00 0.00 0.00 1.00 1.00 Senior Management Analyst 1.00 1.00 1.00 1.00 0.00 Total City Manager's Office 5.00 5.00 5.00 6.00 1.00 Community Development Administrative Assistant 1.00 1.00 1.00 1.00 0.00 Assistant Director of CD - Building 2 1.00 1.00 1.00 0.00 -1.00 Assistant Director of CD - Planning 1.00 1.00 1.00 1.00 0.00 Assistant Planner 1.00 1.00 1.00 1.00 0.00 Associate Planner 1.00 1.00 1.00 1.00 0.00 Building Inspector 2.00 2.00 2.00 2.00 0.00 Building Official 0.00 0.00 1.00 1.00 0.00 Building Permit Technician 3.00 2.00 2.00 2.00 0.00 Code Enforcement Officer 1.50 1.50 1.50 1.50 0.00 Deputy Building Official 1.00 1.00 0.00 0.00 0.00 Director of Community Development 1.00 1.00 1.00 1.00 0.00 Executive Assistant 1.00 1.00 1.00 1.00 0.00 Management Analyst I/II 1.00 1.00 1.00 1.00 0.00 Planning Technician 0.00 1.00 1.00 1.00 0.00 Plans Examiner 0.00 0.00 0.00 1.00 1.00 Principal Plan Check Engineer 0.00 0.00 0.00 0.00 0.00 Principal Planner 1.00 1.00 1.00 1.00 0.00 Senior Building Inspector 1.00 1.00 1.00 1.00 0.00 Senior Code Enforcement Officer 1.00 1.00 1.00 1.00 0.00 Senior Building Permit Technician 0.00 1.00 1.00 1.00 0.00 Senior Planner 3.00 3.00 3.00 3.00 0.00 Total Community Development 21.50 22.50 22.50 22.50 0.00 Economic Development Deputy Director of Econ. Dev. Director of Economic Development 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 30 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 2023-24 Mid -Year Position Control List 2021-22 2022-23 2023-24 2023-24 2023-24 Department Position Mid -Year Mid -Year Budget Budget Budget Proposed Inc/(Dec) Economic Development E3 Housing Manager 1.00 1.00 1.00 1.00 0.00 Executive Assistant 1.00 1.00 1.00 1.00 0.00 Management Analyst I/II 1.00 0.00 0.00 0.00 0.00 Management Assistant 1.00 1.00 0.00 0.00 0.00 Senior Management Assistant 0.00 0.00 1.00 1.00 0.00 Senior Management Analyst 1.00 2.00 2.00 2.00 0.00 Total Economic Development 7.00 7.00 7.00 7.00 0.00 Finance Accountant3 1.00 1.00 1.00 2.00 1.00 Accounting Specialist 2.50 3.00 3.00 3.00 0.00 Code Enforcement Officer 1.00 1.00 1.00 1.00 0.00 Deputy Director of Finance 2.00 2.00 2.00 2.00 0.00 Director of Finance/City Treasurer 1.00 1.00 1.00 1.00 0.00 Executive Assistant 1.00 1.00 1.00 1.00 0.00 Information Technology Specialist 3.00 3.00 0.00 0.00 0.00 Information Technology Supervisor 0.00 0.00 1.00 1.00 0.00 Management Analyst 1 4 1.00 1.00 1.00 2.00 1.00 Management Analyst II 0.00 1.00 1.00 1.00 0.00 Management Assistant 1.00 1.00 1.00 1.00 0.00 Senior Accountant 1.00 1.00 1.00 0.00 -1.00 Senior Accounting Specialist 4 2.00 2.00 2.00 1.00 -1.00 Senior Information Tech Specialist 1.00 1.00 3.00 3.00 0.00 Senior Management Analyst 1.00 1.00 1.00 1.00 0.00 Senior Management Assistant 2.00 1.00 1.00 1.00 0.00 Water Meter Reader 2.00 2.00 2.00 2.00 0.00 Total Finance 22.50 23.00 23.00 23.00 0.00 Human Resources Administrative Assistant 0.50 0.50 0.50 0.50 0.00 Director of Human Resources 1.00 1.00 1.00 1.00 0.00 Human Resources Manager 0.00 0.00 0.00 0.00 0.00 Management Analyst I/II 0.75 1.00 2.00 2.00 0.00 Management Assistant 2.00 1.00 1.00 1.00 0.00 Senior Management Analyst 1.00 1.00 1.00 1.00 0.00 Senior Management Assistant 0.00 1.00 0.00 0.00 0.00 Total Human Resources 5.25 5.50 5.50 5.50 0.00 Parks Et Recreation Administrative Assistant 2.00 2.00 2.00 2.00 0.00 Deputy Director of Parks Et Rec 0.00 0.00 0.00 0.00 0.00 Director of Parks Et Recreation 1.00 1.00 1.00 1.00 0.00 Executive Assistant 0.00 0.00 0.00 0.00 0.00 Recreation Coordinator 6.00 6.00 6.00 6.00 0.00 Recreation Facilities Lead 2.00 2.00 2.00 2.00 0.00 Recreation Program Specialist 0.00 0.00 0.00 0.00 0.00 Recreation Superintendent 1.00 1.00 1.00 1.00 0.00 Recreation Supervisor 2.00 2.00 2.00 2.00 0.00 Sr. Management Assistant 1.00 1.00 1.00 1.00 0.00 Transportation Coordinator 2.00 2.00 2.00 2.00 0.00 Total Parks Et Recreation 17.00 17.00 17.00 17.00 0.00 Police Department Behavioral Health Bureau Commander 5 0.00 1.00 1.00 0.00 -1.00 31 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 2023-24 Mid -Year Position Control List 2021-22 2022-23 2023-24 2023-24 2023-24 Department Position Mid -Year Mid -Year Budget Budget Budget Proposed Inc/(Dec) Crime Analyst (SLESF Grant Funded) 6 1.00 1.00 1.00 0.00 -1.00 Deputy Police Chief 1.00 0.00 0.00 0.00 0.00 Management Analyst 1/11 (SLESF Grant Funded) 6 0.00 0.00 0.00 1.00 1.00 Management Analyst 1/11 1.00 1.00 1.00 1.00 0.00 Management Assistant 1.00 1.00 1.00 1.00 0.00 Police Captain 1.00 3.00 3.00 3.00 0.00 Police Chief 1.00 1.00 1.00 1.00 0.00 Police Civilian Commander 1.00 0.00 0.00 0.00 0.00 Police Communications Lead 2.00 2.00 2.00 2.00 0.00 Police Communications Officer 1/11 10.00 10.00 10.00 10.00 0.00 Police Fleet Coordinator 1.00 1.00 1.00 1.00 0.00 Police Lieutenant 5.00 5.00 5.00 5.00 0.00 Police Officer 72.00 72.00 72.00 72.00 0.00 Police Officer (SRO) 1.00 1.00 2.00 2.00 0.00 Police Records Lead 2.00 2.00 2.00 2.00 0.00 Police Records Specialist 10.00 10.00 10.00 10.00 0.00 Police Sergeant 18.00 18.00 19.00 19.00 0.00 Police Services Officer 1/11/111 7 15.00 15.00 15.00 16.00 1.00 Police Support Services Manager 2.00 2.00 2.00 2.00 0.00 Police Support Services Supervisor $ 4.00 4.00 4.00 5.00 1.00 Property and Evidence Specialist 2.00 2.00 2.00 2.00 0.00 Senior Management Assistant 1.00 1.00 1.00 1.00 0.00 Senior Management Analyst 5 1.00 1.00 1.00 2.00 1.00 Total Police Department 153.00 154.00 156.00 158.00 2.00 Public Works Assistant Engineer 2.00 2.00 2.00 2.00 0.00 Assistant Director of Public Works 0.00 1.00 1.00 1.00 0.00 Associate Engineer 1.00 1.00 1.00 2.00 1.00 Deputy Director of PW - Engineering 10 1.00 1.00 1.00 0.00 -1.00 Deputy Director of PW - City Engineer 10, 11 0.00 0.00 0.00 2.00 2.00 Deputy Director of PW - Operations 0.00 1.00 1.00 1.00 0.00 Director of PW 1.00 1.00 1.00 1.00 0.00 Electrician 1.00 1.00 1.00 1.00 0.00 Equipment Mechanic 3.00 2.00 2.00 2.00 0.00 Equipment Operator 3.00 3.00 3.00 3.00 0.00 Field Services Manager 1.00 1.00 1.00 1.00 0.00 Maintenance Leadworker 5.00 5.00 5.00 5.00 0.00 Maintenance Supervisor 5.00 4.00 5.00 5.00 0.00 Maintenance Worker/Sr. Maint. Worker 20.00 22.00 22.00 22.00 0.00 Management Assistant 1.00 3.00 3.00 3.00 0.00 Principal Engineer 3.00 3.00 3.00 3.00 0.00 Public Works Inspector 1.00 1.00 1.00 1.00 0.00 Public Works Manager 2.00 2.00 2.00 2.00 0.00 Senior Management Analyst 1.00 1.00 1.00 1.00 0.00 Senior Management Assistant 2.00 2.00 2.00 2.00 0.00 Senior Public Works Inspector 2.00 2.00 2.00 2.00 0.00 Equipment Mechanic Leadworker 3.00 1.00 1.00 1.00 0.00 Water Distribution Leadworker 1.00 2.00 2.00 2.00 0.00 Water Distribution Operator1/11 8.00 7.00 7.00 7.00 0.00 Water Equipment Operator 2.00 2.00 2.00 2.00 0.00 32 DocuSign Envelope ID: F5B9B721-6016-49F9-9B8B-4ED6E5B475C9 2023-24 Mid -Year Position Control List 2021-22 2022-23 2023-24 2023-24 2023-24 )epartment Position Mid -Year Mid -Year Budget Budget Budget Proposed Inc/(Dec) Water Maint. Et Const. Supervisor 1.00 1.00 1.00 1.00 0.00 Water Services Manager 1.00 0.00 1.00 1.00 0.00 Water Treatment Leadworker 2.75 1.00 1.00 1.00 0.00 Water Treatment Operator 1 1.25 1.25 1.25 1.25 0.00 Water Treatment Operator II 2.75 1.75 1.75 1.75 0.00 Water Treatment Supervisor 1.00 1.00 1.00 1.00 0.00 Total Public Works 78.75 77.00 79.00 81.00 2.00 POSITION CONTROL GRAND TOTAL 314.5 315.50 319.50 324.50 5.00 Footnotes 1 City Manager's Office - 23/24 Mid -Year Budget Add - Management Analyst 2 Community Development - Council Approved Plans Examiner November 7, 2023. Replacing Asst. Dir. Of CD - Building 3 Finance - 23/24 Mid -Year Reclass - Senior Accountant to Accountant 4 Finance - 23/24 Mid -Year Reclass - Senior Accounting Specialist to Management Analyst 1 5 Police Department - 23/24 Mid -Year Reclass - Behavioral Health Bureau Commander to Sr. Management Analyst 6 Police Department - 23/24 Mid -Year Reclass - Crime Analyst (SLESF Grant Funded) to Management Analyst I (SLESF Grand Funded) 7 Police Department - 23/24 Mid -Year Budget Add - Police Services Officer for Parking Permit Program 8 Police Department - 23/24 Mid -Year Budget Add - Support Services Supervisor for detention 9 * Public Works - 23/24 Mid -Year Budget Add - Associate Engineer 10 Public Works - Council Approved October 3, 2023 - Add classification of Deputy Director of PW - City Engineer / Reclass Deputy Director of PW - Engineering to new classification 11 ** Public Works - 23/24 Mid -Year Budget Add - Deputy Public Works Director - City Engineer * Associate Engineer added at mid -year to allow for recruitment. Budget for the position will begin with the 2024-25 Budget year. ** Deputy Public Works Director - City Engineer added at mid -year on a temporary basis. It is expected that this position will be filled for less than 12 months to provide for proper succession planning within the Public Works Department. 33