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Home My WebLink About11 MID-YEAR BUDGET UPDATE FOR FISCAL YEAR 2025-2026Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1F5 Agenda Item 11 Reviewed: W. AGENDA REPORT City Manager a`LS Finance Director MEETING DATE: FEBRUARY 17, 2026 TO: ALDO E. SCHINDLER, CITY MANAGER FROM: JENNIFER KING, FINANCE DIRECTOR/CITY TREASURER SUBJECT: MID -YEAR BUDGET UPDATE FOR FISCAL YEAR 2025-2026 SUMMARY: The General Fund operating revenues are projected to be $3.7 million higher than the adopted budget and General Fund operating expenditures are projected to be $0.5 million lower than the adopted budget. This results in a $0.6 million operating surplus as opposed to the $3.5 million operating deficit projected at the time the budget was originally adopted in June. This report offers two budget options for the General Fund and Land Sale Proceeds funds. At June 30, 2026, budget option 1 retains supplemental Land Sale Proceeds funds for a General Fund Reserve level of $31 million or 29% of General Fund operating expenditures. Given the projected change from an operating deficit to an operating surplus, staff recommends Budget option 2, which returns supplemental Land Sale Proceeds funds and still maintains the General Fund's reserves at $26 million or 24% of General Fund operating expenditure. RECOMMENDATIONS: Staff recommend that the City Council: 1) Direct staff to proceed with Budget option 2; 2) Approve carryover budgets and authorize supplemental appropriations and revenues as outlined in attachment 2 to this report; 3) Adopt the "baseline" UAL Pension Funding Plan for 2027-2032, which addresses the City's UAL obligations through mandatory contributions with a target payoff in year 2032; additional voluntary UAL contributions may be funded from non -recurring revenues at the City Council's discretion; re -analyze the funding plan annually; and 4) Adopt Resolution No. 26-09, approving a Pilot Tustin Community Support Grants Program and funding appropriation. FISCAL IMPACT The General Fund's Mid -Year Review projects a $0.6 million operating surplus as opposed to a $3.5 million operating deficit from the adopted budget. The Water Funds' Mid -Year Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1 F5 City Council Agenda Report Fiscal Year 2025-2026 Mid -Year Update February 17, 2026 Page 2 of 11 Review projects little change from the adopted budget. The proposed supplemental appropriations for other funds will be covered by existing revenues and available fund balances. As for the proposed supplemental appropriations for capital projects, they will be funded from available fund balances or grants. CORRELATION TO THE STRATEGIC PLAN: The recommendations correlate to the strategic plan by implementing two goals: • Goal C, sustain long-term financial strength with adequate reserves and enhanced capacity to provide a sustainable level of City services. Specifically, regular budget reviews ensure adequate planning of the City's financial resources to meet the City Council's goals and objectives. • Goal C item 2 make progress in addressing unfunded CalPERS liability costs. Specifically, the 2027-2032 Pension UAL Funding Plan continues to prioritize pension paydown while balancing funding needs of other municipal services and promoting long-term financial stability and transparency. BACKGROUND AND DISCUSSION: 10-Year Fiscal Sustainability Strategy The Government Finance Officers Association (GFOA) recognizes a sustained level of reserve as a practical indicator of a structurally balanced budget and recommends a reserve level equal to two months (or 17%) of operating expenditure. Last year, the City Council adopted a 10-Year Fiscal Sustainability Strategy built on these principles to provide guidance toward achieving a structurally balanced operating budget. The 10-Year Fiscal Sustainability Strategy takes a three -pronged approach with the following objectives, all of which are reflected in the current year budget. 1. Increase General Fund recurring revenues by advancing development of City - owned properties, which will generate recurring revenues such as sales tax and property taxes. 2. Decrease General Fund recurring expenses including analysis to explore new pension paydown strategies. 3. Utilize non -recurring revenues to fund the following: a) Uphold the City Council's General Fund Reserve Policy to maintain a reserve of at least 15% to 20% of annual General Fund operating expenditure b) Implement pension pay down strategies c) Operations and programs, if needed, to maintain existing service levels Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1F5 City Council Agenda Report Fiscal Year 2025-2026 Mid -Year Update February 17, 2026 Page 3 of 11 General Fund Overview and Reserves At the June 2025 budget adoption, the City Council directed staff to maintain a 20% General Fund reserve level through strategic uses of non -recurring revenues from the Land Sale Proceeds Fund. In light of General Fund operating revenues being $3.7 million higher than the adopted budget and General Fund operating expenditures being $0.5 million lower than the adopted budget the table below summarizes the adopted budget and projected budget with two budget options for reconsideration of the use of supplemental funds from Land Sale Proceeds Fund to General Fund. The two budget options are: Option 1 - keep the adopted budget transfer of $5.3 million non -recurring revenue from the Land Sale Proceeds Fund to General Fund for the 20% reserve target. Option 2 - remove the $5.3 million budget transfer as the General Fund is projected to have sufficient reserve to meet the 20% target without this transfer. Staff recommends Option 2. FY 2025-2026 Fund Balance - General Fund & Land Sale Proceeds ($M) GENERAL FUND LAND SALE PROCEEDS ADOPTED OPTION 1 OPTION 2 .. 1. ADOPTED ;. 0 OPTION 1 •� OPTION 2 Recommended Budget Options Beginning Fund Balance $ 29.4 •� Operating Revenue 95.3 99.1 99.1 2.0 3.6 3.8 Operating Expenditures 98.9 98.4 98.4 7.5 8.9 8.9 (3.5) 0.6 0.6 (5.5) (5.3) (5.1) Net Operating Change Non -Recurring Items: ARPA Funding 0.7 0.7 0.7 Land Sale Proceeds 42.1 42.1 42.1 Capital Improvement Projects (CIP) (22.3) (23.8) (23.8) Required Pension UAL (7.2) (6.8) (6.8) Optional Pension and OPEB Prepayment (4.3) (4.3) (4.3) PD Mobile Digital Computers (MDC) (0.2) (0.2) (0.2) PD Body-Worn/In-Car Cameras (0.9) (1.0) (1.0) PD Locker Room Remodel (1.0) (1.0) (1.0) PD Vehicle/Crime Center (0.3) (0.3) Temporary Emergency Shelter (1.5) (1.5) (1.5) Furniture and Fixtures (0.1) (0.1) (0.1) Maintain 20% Reserve Level 5.3 5.3 i (5.3) •� (5.3) Ending Fund Balance $ 21.1 GF Reserve % to Operating Expense 20% 29% 24% Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1F5 City Council Agenda Report Fiscal Year 2025-2026 Mid -Year Update February 17, 2026 Page 4 of 11 General Fund Revenue Analysis General Fund operating revenue for Fiscal Year 2025-2026 is projected to be approximately $3.7 million higher than the adopted budget. The table below summarizes revenue results under budget option 2. (A) (B) (B)-(A) Adopted Updated June 2025 February Increase/ FY 25-26 FY 25-26 (Decrease) Property Tax $28.3 $28.5 Sales Tax 35.8 37.0 Franchise Fees 1.9 1.8 Transient Occupancy Tax 2.3 2.3 Other Tax Revenue 1.7 1.6 Departmental Revenue 5.7 8.1 Use of Money & Property 4.3 4.3 Fines & Forfeitures 0.9 1.1 Transfers and Reimbursements 12.9 12.9 Other Revenue 1.6 1.5 Subtotal 95.3 99.1 Non -Recurring Revenues: from Land Sale Proceeds for 20% Reserves One -Time ARPA Funding Subtotal * excludes Navy North Hangar fire incident reimbursements 5.3 0.7 we 0.7 0.7 $0.2 1.2 (0.1) (0.1) 2.4 (0.0) 0.2 3.7 (5.3) 0.0 (5.3) Significant variances from the adopted budget excluding non -recurring revenues are as follows: Sales Tax Revenue is projected to post higher gains from continuing consumer and business spending. The updated forecast reflects a moderate 3% increase in 2026 from the adopted budget and another 2.5% increase in the year after. However, persistent elevated prices in groceries, financing cost, and concerns over job growth may result in tempered spending of non -essential products and services. Departmental Revenue consists of charges for service from building/planning activities and recreation programs. Majority of the current year's increase is due to permit activities for a larger development project at Tustin Legacy. Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1F5 City Council Agenda Report Fiscal Year 2025-2026 Mid -Year Update February 17, 2026 Page 5 of 11 General Fund Expenditure Analysis As outlined in the following table, General Fund operating expenditures for Fiscal Year 2025- 2026 are projected to be approximately $0.5 million lower than the adopted budget. The projected decrease is primarily due to vacancy savings, reappropriation of the Tustin Legacy development permit related expenditures (Community Development $422,000) from the General Fund to the Land Sale Proceeds Fund, offset by increases in citywide staff training (Human Resources $100,000), one-time repairs to city property (Public Works $161,000), and transfers (Non -Departmental $371,000) for new vehicles, equipment and building improvements for the Police Department. GENERAL ■ EXPENDITURE BUDGET (A) (B) Adopted Updated (A) - (B) June 2025 January 2026 (Increase) / FY 25-26 FY 25-26 Decrease Operating Expenditures City Council $0.1 $0.1 $0.0 City Clerk 1.1 1.2 (0.1) City Attorney 0.9 0.9 - City Manager 0.6 0.5 0.0 City Manager/Real Property 2.7 2.5 0.2 Finance 2.1 2.1 - Human Resources 1.6 1.8 (0.2) Community Development 6.0 5.4 0.6 Public Works 18.5 18.7 (0.2) Police Services 41.4 41.1 0.3 Fire Services 11.5 11.5 - Parks and Recreation 6.1 6.1 (0.0) Non -Departmental 3.3 3.4 (0.2) Transfers 3.1 3.1 - Total Operating Expenditure 98.9 98.4 0.5 Non -Recurring Expenditures: Transfer for Capital Projects 1.0 1.0 - Transfer for vehicle/equipment 0.9 1.3 (0.4) Transfer for shelter 1.5 1.5 - Required Pension UAL 7.2 6.8 0.4 Furniture/Fixtures 0.1 0.1 - Non -Recurring Subtotal 3.4 3.8 0.1 Total Expenditure* $109.6 $109.1 * excludes Navy North Hangar fire incident reimbursements Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1F5 City Council Agenda Report Fiscal Year 2025-2026 Mid -Year Update February 17, 2026 Page 6 of 11 Navy North Hangar Fire Incident Response Reimbursements In November 2023, the Navy and the City entered into a Cooperative Agreement for the Navy North Hangar Fire incident responses. The Cooperative Agreement has been amended eight times, authorizing a total of $105.8 million to reimburse the City for incident - related responses. As of the date of this report, the City has submitted reimbursement requests to the Navy totaling $104 million. To date, the Navy has reimbursed $84 million to the City. The Navy's reimbursement process is still ongoing and additional reimbursement is expected. Water Funds Review The Mid -Year budget review for the Water Funds (Enterprise Fund, Reserves Fund, Rate Stabilization Fund, Capital Fund, and Bond Funds) reflects the financial implications and forecast from years 2 and 3 of the retail water rate adjustments originally approved by the City Council in December 2023. The City Council also received an annual update of the Water Enterprise's financial model at the November 18, 2025 meeting. The projection of the Water Fund's operation results is presented in the following summary: Beginning Net Position Add: Operating Revenue Less: Operating Expenditures Net Operating Change Less: Capital Project Expenses Less: Debt Service Payment Change in Net Position (A) Adopted FY 25-26 $16.1 25.1 23.2 1.8 (B) Mid -Year FY 25-26 $15.9 25.2 (23.4) 1.8 (1.5) (1.6) (2.9) (2.9) (B) - (A) Net Change (0.1) (2.5) (2.6) (0.1) Operating revenue is projected to remain virtually unchanged from the adopted budget at $25 million. The service area experienced significant rain falls mid -to -late December that reduced water consumption to some extent. Factoring in the most recent water rate adjustment effective January 1, 2026, rate revenue is expected to stay level. Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1F5 City Council Agenda Report Fiscal Year 2025-2026 Mid -Year Update February 17, 2026 Page 7 of 11 The projection also reflects only minor adjustments to the adopted operating expense at $23 million (excluding depreciation, debt service, and capital expenses), resulting in an unchanged operating result of $1.8 million before capital spending and debt services. The positive result continues to stabilize the water fund reserves and is available to support on -going investments in planned water infrastructure projects. The Water Funds' total reserve anticipated as of June 30, 2026, excluding the available 2024 Water Revenue Bond proceeds, is estimated to be $12.6 million. The Water Fund Financial Model that was reviewed by the City Council in November 2025, established a minimum reserve balance of $12.3 million and a target reserve balance of $16.8 million for Fiscal Year 2025-2026. The anticipated Water Funds reserve balance at the close of the fiscal year fulfills the minimum reserve requirements set by the City Council. Capital Projects On June 3, 2025, the City Council approved a Capital Improvement Program (CIP) for Fiscal Year 2025-2026, which included funding for $58 million in capital projects. The approved 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 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 2024-2025, 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 in Attachment 2. The chart below summarizes the Capital Improvement Program's adopted budget and proposed amendment budget for Fiscal Year 2025-2026. If approved, the total amended Capital Improvement Program budget will be $67 million. CAPITAL IMPROVEMENT Facilities Parks PROGRAM Traffic BUDGET SUMMARY ($Million) Water Street Legacy Storm Drain Total 2025-2026 Adopted CIP $ 5.3 $ 8.4 $ 7.9 $ 1.5 $ 7.7 $ 26.6 $ 0.5 $ 57.8 # of Projects 4 7 8 3 6 6 1 35 2025-2026 Amended CIP $ 9.3 $ 9.1 $ 8.3 $ 1.6 $ 9.7 $ 28.2 $ 0.5 $ 66.6 # of Projects 4 8 7 4 8 10 1 42 Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1F5 City Council Agenda Report Fiscal Year 2025-2026 Mid -Year Update February 17, 2026 Page 8 of 11 Unfunded Actuarial Liability (UAL) Pension Funding Plan Pension benefits are funded from three sources — employee contributions, city contributions, and CalPERS investment earnings. Pension Unfunded Actuarial Liability (UAL) is a gap between the projected costs of all pension benefits earned and the assets currently in the fund. The most common cause of UAL is that the CalPERS investment earnings fall short of the expected rate of return (currently 6.8%). The City's pension funding status is updated when CalPERS releases its annual actuarial valuation reports in July for the previous fiscal year. As of June 30, 2024, the last valuation report date, the City's pension liability was 82% funded. In addition to the normal pension costs associated with recurring payroll, CalPERS mandates each agency to make a required annual contribution toward its UAL. Agencies may opt to make additional prepayments to CalPERS to further reduce their UAL. Alternatively, agencies have the option to deposit funds into an established Section 115 pension trust, thereby reducing their pension liability. Funds from the Section 115 trust can be used toward UAL and on -going normal pension costs. In 2018, the City adopted a goal of paying off its pension liability in 15 years through voluntary contributions and set up a Section 115 pension trust held by Public Agency Retirement Services (PARS). In 2021, a five-year pension prefunding plan was developed, taking a two -prong approach with annual prepayments to CalPERS as well as to the Section 115 trust. Since 2018, the City has deposited $14.4 million in total to CalPERS and $13.6 million in total to the Section 115 trust. The pension trust has grown to approximately $18.7 million as of December 31, 2025, effectively offsetting the City's pension liability. These prefunding actions have boosted the City's current pension liability funding status above the average CalPERS plan. The City's 10-year Fiscal Sustainability Plan contains two strategies related to managing UAL paydown: • Decrease General Fund recurring expenses including analysis to explore new pension paydown strategies. • Utilize non -recurring revenues to implement pension paydown strategies. Staff engaged with TrueComp, a firm specializing in pension forecasting and solutions, to conduct a new UAL study and formulate funding strategies. The study incorporates the June 30, 2024 actuarial valuation results, City's Section 115 trust performance, as well as effects from CalPERS 2024-2025 investment earnings of 11.6%. The results of the study and funding options were presented to the Mayor appointed UAL Ad Hoc Committee for discussions. The Ad -Hoc Committee, composed of Mayor Pro Tern Schnell and Council Member Nielsen, reviewed the study and provided feedback. Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1F5 City Council Agenda Report Fiscal Year 2025-2026 Mid -Year Update February 17, 2026 Page 9 of 11 The ad -hoc and staff recommendation is to proceed with the "baseline" approach, which carries the lowest market risk and maintains maximum cash on hand for funding flexibility with a UAL payoff target in six years (2032). Additionally, staff and the ad -hoc recommend re -analyzing UAL payoff strategies annually, so that economic market conditions and funding priorities can be adjusted as needed. TotalCash Prepayment Required 115 Trust Flow Payoff Payment Market Description 26-32 26-32 used Savings Year 26-32 Risk ($M) ($M) ($M) ($M) ($M) Baseline No prepayment after 2026 2032 $4.0 $58.0 $16.2 $78.2 $0.0 Low Option 1 - Slow and Prepayment $4 million per 2030 $20.0 $40.3 $14.3 $74.6 $3.5 Medium steady CalPERS year 2027-2030 Option 2 - Slow and Prepayment $2 million per steady CalPERS and 2030 $20.0 $42.0 $11.6 $73.6 $4.5 Medium 115 trust year per entity 2027-2030 Option 3 - Pay it all One-time $43 million to 2026 $42.6 $10.6 $17.5 $70.7 $7.4 High` CalPERS 2026 Option 4 - Two Prepayment in 2026 and installments CalPERS 2028, $5 million per year 2030 $20.0 $41.2 $10.5 $71.7 $6.4 Medium and 115 trust per entity The UAL study baseline approach requires no prepayments to be made after the completion of the 2021-2026 funding plan. The four options generate savings over UAL life. However, the consultant and staff have also identified different levels of market risk associated with each option. For example, Option 3 one-time lump sum payment offers the greatest savings but carries the highest risks during a downturn in the economy and/or if CalPERS does not meet its 6.8% investment target. If CalPERS earns zero percent return in 2025-2026, the City would be obligated to pay additional UAL as a result. The liability will average to approximately $3 million per year for 20 years. Conversely, if CalPERS earns 10% return in 2025-2026, the City will have no benefit from the higher earnings as UAL credit cannot be applied to normal pension costs associated with recurring payroll. It should be noted that the projections above assume CalPERS achieve a 6.8% return and the PARS pension trust a 6% return on investments over the remaining UAL life. Deviations from the assumed rates will either shorten or extend the payoff timeline. Tustin Community Support Grants Pilot Program The proposed mid -year budget adjustments include a General Fund appropriation for a 24- month Community Support Grants pilot program, in the amount of $55,000/year, which includes a $5,000/year fee to the Tustin Community Foundation (TCF) for administration of the pilot program. The intended purpose of the Grants is to enhance the quality of life by providing funding for programs that address specific community needs in Tustin and foster community enrichment. State of California registered nonprofits, that provide programming and services that directly benefit the Tustin community will be able to apply for funding under the categories of Business Assistance, HistoricalNeteran Assistance, Youth/Family Assistance Services and Recreation. Applications will be reviewed, and grant awards will be determined, by the TCF Grants Committee and the TCF Board of Directors to maximize Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1 F5 City Council Agenda Report Fiscal Year 2025-2026 Mid -Year Update February 17, 2026 Page 10 of 11 overall community impact. Grant awardees will be recognized annually in the spring at TCF's Superheroes of Tustin event. For reference, a list of the neighboring cities offering grants to nonprofits is provided below: city Annual Funding Support Aliso Viejo Amount $9,500 Fund? Yes Grant? No Dana Point $168,000 Yes No Irvine $200,000 Yes No La Habra $150,000 Yes No Laguna Niguel $75,000 Yes Yes Lake Forest $42,000 Yes No Mission Viejo $60,000 Yes No Newport Beach $375,000 Yes Yes San Clemente $60,000 Yes No Santa Ana $200,000 Yes Yes Fiscal Year 2026-2027 Budget The City is presently in the process of preparing the second -year update to the Fiscal Years 2025-2027 Biennial Budget, which is scheduled for the City Council's review at two public meetings. The budget workshop and adoption are tentatively scheduled for May and June 2026 respectively. The public is encouraged to participate in both public meetings. YAAAAA-(r 6n Jennifer King Finance Director/City Treasurer Attachments: vmu FaV'"Vl, David Faraone Finance Manager 1. Mid -Year Budget Update 2. Supplemental Appropriations and Revenue Adjustments for General Fund, Capital Projects Program, and Other Funds Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1F5 City Council Agenda Report Fiscal Year 2025-2026 Mid -Year Update February 17, 2026 Page 11 of 11 3. Resolution 26-09 Approving a Pilot Tustin Community Support Grants Program 1 J Remembering what connects us. Mid -Year Budget Review Fiscal Year 2025-2026 February 17, 2026 Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1F5 City of Tustin I N 2025-2026 Mid -Year Budget Review U.7 City of Tustin CITY COUNCIL AUSTIN LUMBARD, MAYOR RAY SCHNELL, MAYOR PRO TEM RYAN GALLAGHER, COUNCIL MEMBER JOHN NIELSEN, COUNCIL MEMBER LEE K. FINK, COUNCIL MEMBER CITY OFFICIALS ALDO E. SCHINDLER, CITY MANAGER NICOLE M. BERNARD, ASSISTANT CITY MANAGER BRIAN R. MONCRIEF, DEPUTY CITY MANAGER - REAL PROPERTY ALEXA E. SMITTLE, DIRECTOR OF COMMUNITY DEVELOPMENT JENNIFER KING, DIRECTOR OF FINANCE/CITY TREASURER SEAN W. THUILLIEZ, CHIEF OF POLICE MICHAEL GRISSO, DIRECTOR OF PUBLIC WORKS CHAD W. CLANTON, DIRECTOR OF PARKS AND RECREATION DERICK L. YASUDA, DIRECTOR OF HUMAN RESOURCES ERICA N. YASUDA, CITY CLERK CITY ATTORNEY DAVID E. KENDIG Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1F5 City of Tustin I N 2025-2026 Mid -Year Budget Review U.7 Table of Contents Financial Summaries 2025-2026 Projected Fund Balance — ALL Funds...........................................................................................................................................1 2025-2026 Projected Revenue Summary — All Funds................................................................................................................................3 2025-2026 Projected Revenue Summary — General Fund.........................................................................................................................5 2025-2026 Projected Expense Summary — All Funds.................................................................................................................................6 2025-2026 Projected Expense Summary by Type — ALL Funds................................................................................................................8 2025-2026 Projected Department/Division Expense Summary— General Fund............................................................................17 2025-2026 Mid -Year Position Control List...................................................................................................................................................23 Capital Improvement Program 2025-2026 Mid -Year Capital Improvement Program — Projects & Funding.....................................................................................27 Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1 F5 City of Tustin I N 2025-2026 Mid -Year Budget Review U� 2025-2026 Projected Fund Balance - All Funds Fund Description Fund Balance 07/01/2025 Transfers In Revenues Expenditures & Encumbrances Transfers Out Fund Balance 06/30/2026 100 100 101 General Fund - Unrestricted Navy North Hangar Fire General Fund - Emergency Fund 34,922,013 (25,217,752) 1,000,000 11,920,930 - 87,851,836 26,368,407 - 102,222,903 1,150,655 - 6,853,184 - 25,618,692 0 1,000,000 102 General Fund - PARS Pension Trust 17,618,008 2,000,000 440,000 80,000 19,978,008 187 Backbone Fee Fund 16,972,518 - 9,809,715 9,513,362 17,268,871 189 Land Held for Resale 90,543,514 - 45,620,402 31,150,877 6,068,065 98,944,974 200 Capital Projects Fund-CIP 9,035,449 1,200,000 3,899,703 12,872,658 1,262,494 120 CDBG (2,586) - 1,315,355 1,312,769 (0) 129 Cable PEG Fees Fund 1,009,666 125,000 150,000 AEV:984,666 130 Gas Tax 1,677,078 2,540,518 3,453,075 764,521 131 Park Development 3,192,981 964,015 3,733,978 423,018 132 Park Development Grants (1,562,251) 7,397,395 5,834,567 577 133 SCAQMD 235,024 100,900 321,000 JL14,924 134 Asset Forfeiture 124,870 5,334 - 130,204 135 RNSP Asset Forfeiture 217,385 112,278 2,995 216,000 110,668 136 Supplemental Law Enforcement 608,775 217,947 304,218 84,000 438,504 137 Treasury RNSP Asset Forfeiture 15,365 150 - - 15,515 139 Measure M2 4,748,406 2,304,940 3,418,332 80,000 3,555,014 140 Road Maint & Rehab Alloc 7,512,515 2,222,916 2,635,545 - 7,099,886 141 Tustin LLD 330,291 90,061 838,439 947,000 - 311,791 142 Tustin SL 5,640,428 1,618,118 737,270 1,000,000 5,521,276 171 Solid Waste Fund 2,511,811 262,150 803,175 - 1,970,786 180 Special Events 132,140 40,000 619,922 619,800 135,680 36,582 181 Workers Compensation 321,384 - 2,050,700 2,062,300 - 309,784 182 Liability 1 1,829,706 2,900,000 25,000 3,615,988 1,138,718 183 Unemployment 1,145 50,000 500 25,000 26,645 184 Equipment Replacement Fund 4,527,071 1,605,000 2,420,800 5,519,141 3,033,730 185 Information Technology 5,647,159 - 3,575,000 5,863,838 3,358,321 300 Water Enterprise 8,761,366 25,073,021 26,240,399 7,593,988 301 Water Capital Fund 3,687,408 55,000 912,674 2,829,734 302 Water Enterprise Emergency Fund 1,000,000 - 1,000,000 303 Water Rate Stabilization Reserve Fund 1,181,522 - 1,181,522 305 2011 Water Revenue Bond Fund 18,764 2,359 21,123 306 2013 Water Revenue Bond Fund (35,694) 270 - (35,424) 307 2024 Water Rate Revenue Bond Fund 1,326,395 30,000 648,807 707,588 420 American Rescue Plan Act (ARPA) - 721,703 - 714,423 7,280 431 Assessment Dist. 95-1 Construction 249,779 - 249,779 433 CFD 04-1 1,262,922 711,400 694,281 1,280,041 435 CFD 06-1 Debt Service 23,529 - - 23,529 436 CFD 07-1 Debt Service 2,133,239 1,180,208 1,131,531 2,181,916 439 CFD 06-1 & 2014-1 Refunding 2025 2,895,818 5,877,660 5,539,201 3,234,277 441 CFD 14-01 Debt Service 47,191 - - 47,191 442 Special Tax B 1 0 165,191 6,500,111 10,000 6,490,107 65,195 570 Successor Agency (Trust Fund) 3,117,809 3,950,873 3,917,359 - 3,151,323 571 PARS OPEB Trust 5,251,581 654,433 27,500 5,878,514 575 Tustin Housing Authority 71,794 1,835,468 285 1,822,933 84,614 1 I P a g e Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1F5 City of Tustin I N 2025-2026 Mid -Year Budget Review U.7 Fund Balance Expenditures & Transfers Fund Balance Fund Description 07/01/2025 Transfers In Revenues Encumbrances Out 06/30/2026 577 voluntary Workforce Housing 2,317,922 35,000 2,010,000 342,922 Incentive Proaram TOTAL ALL FUNDS 216,968,649 21,641,459 247,499,763 241,305,132 21,641,459 223,163,280 2 1 P a g e Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1 F5 City of Tustin I N 2025-2026 Mid -Year Budget Review U� 2025-2026 Projected Revenue Summary - All Funds 2025-26 Fund Description 2022-23 2023-24 2024-25 Amended 2025-26 Actual Actual Actual Budget Projected 100 General Fund General Governmental 82,796,788 87,985,266 95,256,588 93,496,176 89,483,603 Community Development 4,100,096 2,557,941 2,843,877 3,854,102 6,231,431 Public Works Police Services Fire Services 677,648 1,333,873 13,952 939,209 1,323,190 13,995 524,295 1,314,905 12,683 500,300 1,225,000 15,000 400,300 1,432,432 15,000 100 Sub Total General Fund - Unrestricted 101 0 General Fund - Navy North Hangar Fire 2,045,014 2,135,907 2,229,478 2,222,000 2,210,000 7,700 0 (0) - - 90,975,070 94,955,508 102,181,826 101,312,578 99,772,766 - 36,676,181 42,797,641 - 26,368,407 100 Total General Fund 90,975,070 131,631,689 144,979,467 101,312,578 126,141,17 102 187 189 General Fund PARS Pension Trust Backbone Fee Fund Land Held for Resale 2,670,876 432,696 14,261,119 3,127,557 670,938 4,991,630 3,660,499 5,787,230 21,488,328 2,440,000 9,784,715 44,100,000 2,440,000 9,809,715 45,620,402 200 Capital Projects Fund-CIP 7,714,669 4,791,327 535,214 4,320,000 5,099,703 120 CDBG 2,188,802 407,632 582,712 1,420,822 1,315,355 129 Cable PEG Fees 133,161 143,253 134,086 120,000 125,000 130 Gas Tax 2,172,585 2,424,360 2,360,854 2,337,105 2,540,518 131 Park Development 798,689 601,553 1,543,728 400,000 964,015 132 Park Development Grant Funds 14 17 3,840,000 5,870,000 7,397,395 133 SCAQMD 136,345 92,065 113,128 100,900 100,900 134 Asset Forfeiture 17,744 21,258 23,952 500 5,334 135 RNSP Asset Forfeiture 190,275 79,365 28,448 2,500 112,278 136 Supplemental Law Enforcement 214,893 258,051 268,447 205,000 217,947 137 Treasury RNSP Asset Forfeiture 325 2,209 731 - 150 139 Measure M2 2,337,204 2,415,840 2,474,645 2,280,000 2,304,940 140 Road Maint & Rehab Alloc 1,928,865 2,481,621 2,470,667 2,207,916 2,222,916 141 Tustin LLD 829,611 955,414 923,205 923,000 928,500 142 Tustin SL 1,518,642 1,779,429 1,835,632 1,544,359 1,618,118 171 Solid Waste 777,770 717,457 864,129 240,000 262,150 180 Special Events 533,835 663,202 638,431 648,800 659,922 181 Workers Compensation 1,153,303 1,808,340 1,974,507 2,050,000 2,050,700 182 Liability 1,101,000 2,225,000 4,900,000 2,900,000 2,925,000 183 Unemployment 51,057 2,754 1,265 50,000 50,500 184 Equipment Replacement Fund 963,876 1,703,487 1,748,576 2,382,954 4,025,800 185 Information Technology 2,952,817 4,063,188 4,848,043 3,575,000 3,575,000 300 Water Enterprise 26,514,302 34,218,806 43,314,919 25,034,600 25,073,021 301 Water Capital Fund 3,207,230 1,546,914 201,618 - 55,000 302 Water Enterprise Emergency Fund 54,047 89,052 - - - 303 Water Rate Stabilization Reserve Fund - 1,000,000 181,522 - 305 2011 Water Revenue Bond Fund 2,350 3,687 6,491 2,359 306 2013 Water Revenue Bond Fund (643,811) 9,183 3,628 - 270 307 2024 Water Revenue Bond Fund 4,180,448 150,678 20,000 30,000 420 American Rescue Plan Act 5,415,387 4,295,451 3,215,567 15,000 721,703 433 CFD 04-1 722,143 734,992 736,118 700,400 711,400 3 1 P a g e Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1 F5 City of Tustin I N 2025-2026 Mid -Year Budget Review U� 2025-26 2022-23 2023-24 2024-25 2025-2 Fund Description Amended Actual Actual Actual Projecte Budget 434 CFD 06-1 Construction 5,211 3,024 383 - 435 CFD 06-1 Debt Service 3,876,619 4,065,870 4,110,516 3,932,140 436 CFD 07-1 Debt Service 1,137,638 1,191,263 1,198,634 1,145,208 1,180,208 439 CFD 06-1 & 2014-1 Refunding 2025 - 3,555,493 A - 5,877,660 441 CFD 14-1 Debt Service 1,717,882 1,812,684 1,861,674 1,704,160 - 442 Special Tax B 5,082,454 5,712,454 6,297,589 6,500,107 6,500,111 443 CFD 14-1 Construction 24,262 - - - - 570 Successor Agency (Trust Fund) 4,241,636 4,249,002 4,460,207 3,930,873 3,950,873 571 PARS OPEB Trust 712,945 852,276 1,002,844 654,433 654,433 575 Tustin Housing Authority 1,075,205 1,553,666 1,455,536 1,835,468 1,835,753 577 Voluntary Workforce Housing Program 54,708 217,210 118,428 35,000 TOTAL REVENUE - ALL FUNDS 189,255,450 233,794,619 279,897,766 236,688,538 269,141,222 4 1 P a g e Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1 F5 City of Tustin 2025-2026 Mid -Year Budget Review 2025-2026 Projected Revenue Summary - General Fund �N Description 2022-23 Actual 2023-24 Actual 2024-25 Actual 2025-26 Amended Budget 2025-26 Projected Property Tax in Lieu of VLF Property Taxes Residual Property Taxes 9,666,474 12,828,388 1,867,247 10,397,643 13,536,369 2,045,199 10,940,007 14,058,373 2,111,670 11,288,993 14,709,679 2,046,000 11,495,780 14,709,679 2,046,000 In Lieu -Prop Tax 30,507 31,117 31,739 31,739 31,739 AB 1290 Pass Thru 170,649 194,475 206,179 190,000 190,000 Franchise Fees 1,801,981 1,864,197 1,778,256 1,856,000 1,803,500 Sales and Use Tax 35,434,121 35,403,145 37,378,034 35,846,006 37,000,000 Sales Tax - Public Safety - Prop 172 455,285 456,389 455,753 463,000 463,000 Transient Occupancy Tax 2,151,007 2,392,315 2,239,766 2,300,000 2,300,000 Business License Fees 470,064 460,416 470,040 460,000 460,000 Real Property Transfer Tax 585,882 549,364 459,562 550,000 550,000 New Construction Tax 135,826 13,275 23,053 236,600 140,700 Planning Plan Check Fees 540,788 281,950 296,129 657,934 1,054,155 Building Permits & Plan Checks 3,457,821 1,994,488 2,421,943 3,139,668 5,120,776 Fees and Other Permits 774,195 993,911 599,854 688,800 538,800 Fines and Forfeitures 1,169,849 961,478 1,005,495 936,000 1,136,000 Interest Income 1,227,104 2,145,589 1,610,778 1,134,075 1,134,075 Use of property 2,762,923 3,263,521 3,091,485 3,140,000 3,128,000 POST Reimbursement 27,861 51,381 38,215 20,000 20,000 Revenue from Other Agencies 142,828 158,578 275,535 130,000 130,000 State Grants 43,423 485,338 130,471 30,000 32,000 Federal Grants 105,481 42,830 227,465 50,000 50,000 Sports Fees 730,628 779,024 818,276 825,000 825,000 Class Fees 554,274 516,841 443,111 500,000 500,000 Other Recreation Fees 424,289 501,558 575,027 527,000 527,000 Transfer In Reimbursement from Other Funds All Other Sources 9,855,257 1,521,773 2,039,146 12,276,616 1,522,503 1,635,999 17,260,167 1,722,898 1,512,544 17,174,384 1,700,000 681,700 11,920,930 1,700,000 765,632 Sub -Total Revenue - General Fund 90,975,070 94,955,508 102,181,826 101,312,578 99,772,766 Navy North Hangar Fire - 36,676,181 42,797,641 - 26,368,407 TOTAL REVENUE - GENERAL FUND 90,975,070 131,631,689 144,979,467 101,312,578 126,141,173 5 1 P a g e Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1 F5 City of Tustin I N 2025-2026 Mid -Year Budget Review U� 2025-2026 Projected Expense Summary - All Funds 2022-23 2023-24 2024-25 2025-26 2025-26 Fund Description Amended Actual Actual Actual Projected Budget 100 General Fund City Council City Clerk 50,262 869,904 62,155 824,167 109,985 1,108,979 127,454 1,097,658 103,455 1,172,357 City Attorney 727,834 791,846 742,591 900,000 900,000 City Manager 904,984 799,676 939,494 563,481 547,123 City Manager/Real Property 1,198,671 2,020,954 1,772,323 2,708,375 2,458,459 Finance 1,784,663 1,891,450 2,005,643 2,116,247 2,116,246 Human Resources 1,169,671 1,300,707 1,574,765 1,609,723 1,770,487 Community Development 4,532,688 5,102,234 5,312,429 5,989,049 5,397,186 100 Public Works Police Services Fire Services Parks and Recreation Non -Departmental, Other al F nrestri General Fund - Navy North Hangar Fire 14,721,912 31,777,733 10,015,568 5,227,365 14,937,212 1 16,062,558 34,720,157 10,702,511 5,647,755 15,694,718 71,712,518 17,015,488 18,471,877 38,277,370 41,369,233 11,189,433 11,496,069 6,148,905 6,066,838 11,558,565 17,078,438 97 76�09,594,442 32,936,827 - 18,709,587 41,091,413 11,496,069 6,106,985 17,206,722 1,150,655 100 Total General Fund 87,918,465 167,333,406 130,692,796 109,594,442 110,226,74 102 187 General Fund PARS Pension Trust Backbone Fee Fund 46,130 884,309 55,445 4,811,884 66,590 243,647 65,000 9,062,836 80,000 9,513,362 189 Land Held for Resale 8,738,044 12,035,925 21,491,840 39,614,472 37,218,942 200 Capital Projects Fund-CIP 2,038,559 1,159,855 5,626,662 9,627,612 12,872,658 120 CDBG 2,111,413 312,755 582,712 1,438,352 1,312,769 129 Cable PEG Fees - 16,562 27,735 150,000 150,000 130 Gas Tax 2,117,165 5,629,334 2,517,545 2,728,825 3,453,075 131 Park Developmentnor 994,794 208,932 541,001 3,314,215 3,733,978 132 Park Development Grant Funds - 161,836 5,240,992 5,870,000 5,834,567 133 SCAQMD 1W- 223,582 - 321,000 321,000 135 RNSP Asset Forfeiture 46,893 175,153 34,428 216,000 218,995 136 Supplemntal Law Enforcement 53,357 169,056 189,058 388,551 388,218 139 Measure M2 2,176,819 2,579,583 713,718 3,373,539 3,498,332 140 Road Maint & Rehab Alloc 1,747,051 3,191,995 J 78,185 2,607,254 2,635,545 141 Tustin LLD 792,029 830,991 792,425 923,000 947,000 142 Tustin SL 590,152 743,348 1,677,965 1,784,545 1,737,270 171 Solid Waste 380,967 380,453 402,760 449,969 803,175 180 Special Events 509,063 694,750 790,107 644,480 755,480 181 Workers Compensation 1,814,156 1,801,230 1,700,471 2,062,300 2,062,300 182 Liability 1,869,797 2,838,282 2,858,444 3,651,000 3,615,988 183 Unemployment 6,430 24,185 37,403 25,000 25,000 184 Equipment Replacement Fund 1,000,758 822,905 913,173 4,077,209 5,519,141 185 Information Technology 3,059,840 3,129,738 3,375,147 5,111,348 5,863,838 300 Water Enterprise 22,312,579 24,153,676 21,770,122 25,330,820 26,240,399 301 Water Capital Fund 3,376,403 4,704,112 3,876,669 1,630,297 912,674 302 Water Emergency Fund - 1,000,000 153,415 - - 306 2013 Water Rev Bond Fund 2,168,247 1,120,254 1,120,254 - - 307 2024 Water Rev Bond Fund - 717,409 2,078,486 763,021 648,807 6 1 P a g e Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1 F5 City of Tustin I N 2025-2026 Mid -Year Budget Review U� Fund Description 2022-23 Actual 2023-24 Actual 2024-25 Actual 2025-26 Amended Budget 2025-26 Projected 420 American Rescue Plan Act (ARPA) 431 Assess Dist 95-1 Construction 5,415,387 - 4,295,451 82,830 3,215,567 - 707,877 714,423 433 CFD 04-1 693,309 692,418 688,822 694,281 694,281 434 CFD 06-1 Construction 83,831 69,446 383 _qV1,303 435 CFD 06-1 Debt Service 3,591,365 3,675,106 11,163,301 3,850,156 436 CFD 07-1 Debt Service 1,063,236 1,086,886 1,108,733 1,131,531 1,131,531 439 CFD 06-1 & 2014-1 Refunding 2025 - - 659,676 - 5,539,201 441 CFD 14-1 1,580,470 1,612,131 5,687,032 1,680,175 - 442 Special Tax B 5,066,557 5,740,521 6,267,887 6,500,107 6,500,107 443 CFD 14-1 Construction 1,084,484 - - - - 570 Successor Agency (Trust Fund) 2,069,215 1,981,812 1,890,857 3,915,559 3,917,359 571 PARS OPEB Trust 14,960 17,386 20,270 20,000 27,500 575 Tustin Housing Authority 577 Voluntary Workforce Housing Incentive Program 1,492,620 1,348,503 5,471 1,942,238 101,829 1,839,930 - 1,822,933 2,010,000 TOTAL EXPENSES - ALL FUNDS 168,908,854 261,634,597 242,340,344 255,166,008 262,946,591 7 1 P a g e Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1F5 City of Tustin I N 2025-2026 Mid -Year Budget Review U.7 2025-2026 Projected Expense Summary by Type - All Funds 2022-2023 2023-2024 2024-2025 2025-2026 2025-2026 Fund Expense Amended Actuals Actuals Actuals Projected Budget 100 General Fund Personnel 49,403,391 52,998,624 57,578,261 63,745,053 62,119,441 Operations 38,476,704 42,532,996 39,732,444 45,717,539 46,808,448 Capital 38,370 89,268 445,264 131,850 148,198 100 Sub -Total General Fund Total 87,918,465 95,620,888 97,755,969 109,594,442 109,076,087 Navy North Hangar Fire - 71,712,518 32,936,827 - 1,150,655 100 Total General Fund Total 87,918,465 167,333,406 130,692,796 109,594,442 110,226,742 102 General Fund - PARS Pension Trust Personnel - - - - - Operations 46,130 55,445 66,590 65,000 80,000 Capital - - - - - 102 Total General Fund - PARS Pension Trust 46,130 55,445 66,590 65,000 80,000 187 Backbone Fee Personnel 59,783 64,092 42,400 305,535 232,154 Operations 618,662 932,527 46,715 21,147 21,147 Capital 205,865 3,815,265 154,531 8,736,154 9,260,061 187 Total Backbone Fee 884,309 4,811,884 243,647 9,062,836 9,513,362 189 Land Held for Resale Personnel 1,843,913 1,845,636 1,836,959 1,877,060 1,880,223 Operations 6,206,468 7,543,831 11,914,672 15,460,765 11,562,364 Capital 687,663 2,646,459 7,740,209 22,276,647 23,776,355 189 Total Land Held for Resale 8,738,044 12,035,925 21,491,840 39,614,472 37,218,942 200 CIP Personnel - - - Operations 46,580 52,218 3,203,764 - - Capital 1,991,978 1,107,637 2,422,897 9,627,612 12,872,658 200 Total CIP 2,038,559 1,159,855 5,626,662 9,627,612 12,872,658 120 Community Development Block Grant (CDBG) CDBG Admin Personnel 95,469 93,637 102,102 127,891 127,458 Operations 206,015 219,118 311,635 381,930 381,931 Total CDBG Admin 301,484 312,755 413,737 509,822 509,389 CDBG Capital Personnel Operations - - - - Capital 1,809,929 168,975 928,530 803,380 Total CDBG Capital 1,809,929 168,975 928,530 803,380 8I P a g e Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1 F5 City of Tustin I N 2025-2026 Mid -Year Budget Review U� 2022-2023 2023-2024 2024-2025 2025-2026 2025-2026 Fund Expense Amended Actuals Actuals Actuals Projected Budget CDBG Non -Dept Personnel Operations Capital Total CDBG Non -Dept CDBG Total Personnel 95,469 93,637 102,102 127,891 127,458 Operations 206,015 219,118 311,635 381,930 381,931 Capital 1,809,929 - 168,975 928,530 803,380 120 Total Community Development Block Grant (CDBG) 2,111,413 312,755 2 1,438,352 1,312,769 129 Cable PEG Fees Personnel - - - - Operations 16,562 27,735 150,000 150,000 Capital - - - - 129 Total Cable PEG Fees 16,562 27,735 150,000 150,000 130 Gas Tax Gas Tax, Non -Dept Personnel 20,264 17,140 21,464 21,853 20,649 Operations Capital - - - - - Total Gas Tax, Non -Dept 20,264 17,140 21,464 21,853 20,649 Gas Tax, CIP Personnel 288,027 288,720 315,630 318,612 277,441 Operations 1,808,874 1,545,607 1,727,499 1,833,530 2,094,530 Capital - 3,777,867 452,952 554,830 1,060,455 Total Gas Tax, CIP 2,096,901 5,612,194 2,496,081 2,706,972 3,432,426 Gas Tax Total Personnel 308,291 305,860 337,094 340,465 298,090 Operations 1,808,874 1,545,607 1,727,499 1,833,530 2,094,530 Capital - 3,777,867 452,952 554,830 1,060,455 130 Total Gas Tax 2,117,165 5,629,334 2,517,545 2,728,825 3,453,075 131 Park Dev, CIP Personnel - - - - - Operations 102,614 65,206 58,036 44,328 44,329 Capital 892,180 143,726 482,965 3,269,887 3,689,649 131 Total Park Dev, CIP 994,794 541,001 3,314,215 3, 132 Park Development Grant Funds Personnel Operations - - - - Capital 161,836 5,240,992 5,870,000 5,834,567 132 Total Park Development Grant Funds 161,836 5,240,992 5,870,000 5,834,567 9 1 P a g e Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1F5 City of Tustin I N 2025-2026 Mid -Year Budget Review U.7 2022-2023 2023-2024 2024-2025 2025-2026 2025-2026 Fund Expense Actuals Actuals Actuals Amended Projected Budget 133 SCAQMD, Non -Departmental Personnel Operations - - Capital 223,582 321,000 321,000 133 Total SCAQMD, Non -Departmental 223,582 321,000 321,000 135 RNSP Asset Forfeit, Non -Dept. Personnel - - - - - Operations 46,893 175,153 34,428 216,000 218,995 Capital - - - - - 135 Total RNSP Asset Forfeit, Non -Dept. 46,893 175,153 34,428 216,000 218,995 136 Suppl Law Enforcement, CIP Personnel 53,357 169,056 184,789 304,551 304,071 Operations - - - 84,000 84,000 Capital - - 4,269 - 147 136 Total Suppl Law Enforcement, CIP 53,357 169,056 189,058 388,551 388,218 139 Measure M2 Measure M2 - Non -Dept Personnel - - - - - Operations 179,054 149,199 136,289 80,000 80,000 Capital - - - - - Total Measure M2 - Non -Dept 179,054 149,199 136,289 80,000 80,000 Measure M2 - Capital Personnel - - - Operations 155,134 159,591 173,922 - - Capital 1,842,630 2,270,792 403,508 3,293,539 3,418,332 Total Measure M2 - Capital 1,997,764 2,430,384 577,430 3,293,539 3,418,332 Measure M2 Personnel - - - - - Operations 334,189 308,790 310,210 80,000 80,000 Capital 1,842,630 2,270,792 403,508 3,293,539 3,418,332 139 Total Measure M2 2,176,819 2,579,583 713,718 3,373,539 3,498,332 140 Road Maint & Rehab Personnel 23,912 25,636 16,960 128,254 56,545 Operations 93,715 38,620 61,225 - - Capital 1,629,425 3,127,738 - 2,479,000 2,579,000 140 Total Road Maint & Rehab 1,747,051 3,191,995 78,185 2,607,254 2,635,545 141 Tustin LLD, Special District Personnel - - - - - Operations 792,029 830,991 792,425 923,000 947,000 Capital - - - - - 10IPage Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1 F5 City of Tustin I N 2025-2026 Mid -Year Budget Review U� 2022-2023 2023-2024 2024-2025 2025-2026 2025-2026 Fund Expense Amended Actuals Actuals Actuals Projected Budget 141 Total Tustin LLD, Special District 792,029 830,991 792,425 923,000 947,000 142 Tustin SL Tustin SL-Capital Personnel 92,882 104,082 133,219 134,204 113,951 Operations 489,165 632,410 536,161 641,600 606,800 Capital - - - - - Total Tustin SL-Capital 582,047 736,493 669,380 775,804 720,751 Tustin SL - Non -Dept Personnel - - - - - Operations 8,105 6,856 1,008,585 1,008,741 1,016,519 Capital - - - - - Total Tustin SL - Non -Dept 8,105 6,856 1,008,585 1,008,741 1,016,519 Tustin SL Personnel 92,882 104,082 133,219 134,204 113,951 Operations 497,270 639,266 1,544,747 1,650,341 1,623,319 Capital - - - - - 142 Total Tustin SL 590,152 743,348 1,677,965 1,784,545 1,737,270 171 Solid Waste Personnel 147,245 149,937 171,053 174,969 185,985 Operations 233,722 230,516 231,707 275,000 617,190 171 Total Solid Waste 380,967 402,760 449,969 803,175 180 Special Events Special Events - Tustin Street Fair Personnel - - - - - Operations 146,204 260,206 265,232 250,000 250,000 Capital - - - - - Total Special Events - Tustin Street Fair 146,204 260,206 265,232 250,000 250,000 Special Events - Tustin Tiller Days Personnel - - - - - Operations 298,311 332,010 353,599 245,000 346,000 Capital - - - - - Total Special Events - Tustin Tiller Days 298,311 332,010 353,599 245,000 346,000 Special Events - Other Personnel - - - - - Operations 64,548 80,404 117,068 80,000 80,000 Capital - - - - - Total Special Events - Other 64,548 80,404 117,068 80,000 80,000 Special Events - Public Arts Personnel - - - - Operations 22,130 54,208 40,000 40,000 11IPage Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1 F5 City of Tustin I N 2025-2026 Mid -Year Budget Review U� 2022-2023 2023-2024 2024-2025 2025-2026 2025-2026 Fund Expense Amended Actuals Actuals Actuals Projected Budget Capital - - - Total Special Events - Public Arts 22,130 54,208 40,000 40,000 Special Events - Sunset Market Personnel - Operations 29,480 39,480 Capital - Total Special Events - Sunset Market 29,480 39,480 Special Events Total Personnel - - - - - Operations 509,063 694,750 790,107 644,480 755,480 Capital - - - 180 Total Special Events 509,063 MV644,480 755,480 181 Workers Comp, Self Insurance Personnel Operations 1,804,618 1,796,093 1,699,923 2,057,300 2,057,300 Capital 9,538 5,137 548 5,000 5,000 181 Total Workers Comp, Self Insurance 1,814,156 1,801,230 1,700,471 2,062,300 2,062,300 182 Liability, Self Insurance Personnel Operations 1,869,797 2,838,282 2,858,444 3,651,000 3,615,988 Capital - - - - - 182 Total Liability, Self Insurance 1,869,797 2,838,282 2,858,444 3,651,000 3,615,988 183 Unemployment, Self Insurance Personnel - - - - - Operations 6,430 24,185 37,403 25,000 25,000 Capital - - - - 183 Total Unemployment, Self Insurance 6,430 24,185 1q& 37,403 25,000 25,000 184 Equipment Replacement Personnel Operations 72,633 55,790 42,958 - - Capital 928,125 767,115 870,214 4,077,209 5,519,141 184 Total Equipment Replacement OW1,000,758 822,905 913,173 4,077,209 5,519,141 185 Information Technology Personnel 602,181 608,331 782,314 813,848 882,338 Operations 1,580,971 1,701,362 1,859,839 2,537,500 2,601,500 Capital 876,688 820,045 732,995 1,760,000 2,380,000 185 Total Information Technology 3,059,840 3,129,738 3,375,147 5,111,348 5,863,838 300 Water Enterprise Fund Water, City Manager's Office Personnel 19,435 147,683 144,293 12IPage Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1 F5 City of Tustin I N 2025-2026 Mid -Year Budget Review U� 2022-2023 2023-2024 2024-2025 2025-2026 2025-2026 Fund Expense Amended Actuals Actuals Actuals projected Budget Operations 28,107 Capital - - Total Water, City Manager's Office 47,542 147,683 144,293 Water, Service Billing Personnel 894,475 981,434 1,145,945 1,043,735 928,836 Operations 3,495,981 6,920,961 2,063,040 2,117,400 2,128,713 Capital 15,382 18,707 17,904 27,500 27,500 Total Water, Service Billing 4,405,838 7,921,102 3,226,888 3,188,635 3,085,049 Water, Administration Personnel 797,754 857,682 971,673 869,205 911,120 Operations 4,163,680 2,178,544 2,452,407 4,148,526 4,198,526 Capital - - - - - Total Water, Administration 4,961,434 3,036,225 3,424,079 5,017,731 5,109,646 Water Distribution Personnel 1,256,262 1,383,302 1,391,652 1,523,345 1,458,457 Operations 196,478 181,411 153,575 252,400 646,959 Capital - - - 119,085 119,000 Total Water Distribution 1,452,740 1,564,713 1,545,227 1,894,830 2,224,416 Main Street Facilities Personnel 213,874 205,896 275,294 255,999 243,382 Operations 101,589 21,343 133,972 2,059,100 2,133,250 Capital - - - - - Total Main Street Facilities 315,464 227,239 409,266 2,315,099 2,376,632 17th Street Desalter Personnel 147,937 138,147 209,305 171,666 293,514 Operations 2,494,432 2,880,948 1,836,773 2,538,200 2,538,424 Capital - - - - - Total 17th Street Desalter 2,642,369 3,019,095 2,046,078 2,709,866 2,831,938 Imported Water Personnel 102,326 75,714 97,207 86,833 80,330 Operations 5,652,235 4,061,967 6,361,978 2,849,960 2,849,960 Capital - - - - - Total Imported Water 5,754,561 4,137,681 6,459,185 2,936,793 2,930,290 Water Production Personnel 306,133 278,947 370,456 345,331 319,312 Operations 2,045,653 3,340,012 3,804,457 6,378,440 6,837,359 Capital - - - - - Total Water Production 2,351,786 3,618,959 4,174,913 6,723,771 7,156,671 Non -Departmental Personnel 428,387 628,661 436,943 396,412 381,464 13IPage Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1 F5 City of Tustin I N 2025-2026 Mid -Year Budget Review U� 2022-2023 2023-2024 2024-2025 2025-2026 2025-2026 Fund Expense Amended Actuals Actuals Actuals projected Budget Operations Capital - - - - Total Non -Departmental 428,387 628,661 436,943 396,412 381,464 Water Utility Fund Total Personnel 4,147,149 4,549,783 4,917,910 4,840,209 4,760,708 Operations 18,150,049 19,585,186 16,834,308 20,344,026 21,333,191 Capital 15,382 18,707 17,904 146,585 146,500 300 Total Water Enterprise Fund 22,312,579 24,153,676 21,770,122 25,330,820 26,240,399 301 Water Capital Fund Personnel - - - - Operations 662,245 867,315 3,876,669 810,000 - Capital 2,714,159 3,836,796 - 820,297 912,674 301 Total Water Capital Fund 3,376,403 4,704,112 3,876,669 1,630,297 912,674 302 Water Enterprise Emergency Fund Personnel - - Operations 1,000,000 153,415 Capital Outlay - - 302 Total Water Enterprise Emergency Fund 1,000,000 153,415 306 2013 Water Revenue Bond Fund Personnel - - Operations 2,048,247 - 1,120,254 Capital Outlay 120,000 1,120,254 - 306 Total 2013 Water Revenue Bond Fund 0 1,120,254 1,120,254 307 2024 Water Revenue Bond Fund Personnel Operations 115,431 2,078,486 Capital Outlay 601,978 - 763,021 648,807 307 Total 2024 Water Revenue Bond 717,409 M2,078,486 763,021 648,807 420 ARPA Personnel - - - - - Operations 5,415,387 4,295,451 3,215,567 707,877 714,423 Capital - - - - - 420 Total ARPA A or 5,415,387 4,295,451 3,215,567 707,877 714,423 431 Assess. District 95-1 Construction Personnel - Operations 82,830 Capital - 431 Total Assess. District 95-1 Construction 82,830 433 CFD 04-1 Personnel 14IPage Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1 F5 City of Tustin I N 2025-2026 Mid -Year Budget Review U� 2022-2023 2023-2024 2024-2025 2025-2026 2025-2026 Fund Expense Actuals Actuals Actuals Amended Projected Budget Operations 693,309 692,418 688,822 694,281 694,281 Capital - - - - 433 Total CFD 04-1 693,309 692,418 688,822 694,281 694,281 434 CFD 06-1 Construction Personnel - - Operations - - 383 1,303 Capital 83,831 69,446 - - 434 Total CFD 06-1 Construction 83,831 69,446 383 1,303 435 CFD 06-1 Debt Svs Personnel - - - - Operations 3,591,365 3,675,106 11,163,301 3,850,156 Capital - - - 435 Total CFD 06-1 Debt Svs 3,591,365 3,675,106 11,163,301 3,850,156 436 CFD 07-1 Debt Svs Personnel - - - - - Operation s 1,063,236 1,086,886 1,108,733 1,131, 531 1,131, 531 Capital - - - - - 436 Total CFD 07-1 Debt Svs 1,063,236 1,086,886 1,108,733 1,131,531 1,131,531 439 CFD 06-1 & 2014 Refunding 2025 Personnel - - Operations 659,676 5,539,201 Capital - - 440 Total CFD 06-1 & 2014 Refunding 2025 659,676 5,539,201 441 CFD 14-01 Debt Service Personnel - - - - Operations 1,580,470 1,612,131 5,687,032 1,680,175 Capital - - - - 441 Total CFD 14-01 Debt Service 1,580,470 1,612,131 5,687,032 1,680,175 442 Special Tax B Personnel - - - - - Operations 5,066,557 5,740,521 6,267,887 6,500,107 6,500,107 Capital - - - - - 442 Total Special Tax B M5,066,557 5,740,521 6,267,887 6,500,107 6,500,107 443 CFD 14-01 Construction Personnel - Operations 191,520 Capital 892,964 443 Total CFD 14-01 Construction 1,084,484 571 PARS OPEB Personnel 15IPage Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1 F5 City of Tustin I N 2025-2026 Mid -Year Budget Review U� 2022-2023 2023-2024 2024-2025 2025-2026 2025-2026 Fund Expense Amended Actuals Actuals Actuals projected Budget Operations 14,960 17,386 20,270 20,000 27,500 Capital - - - - - 571 Total PARS OPEB 7,386 20,270 20,000 27,500 575 Tustin Housing Authority Personnel 425,540 224,932 206,205 227,710 210,712 Operations 1,067,080 1,111,894 1,699,967 1,612,221 1,612,221 Capital - 11,677 36,065 - - 575 Total Tustin Housing Authority 1,492,620 1,348,503 1,942,238 1,839,930 1,822,933 577 Voluntary Workforce Housing Incentive Prog Personnel 2,370 - - Operation s 3,101 101,829 2,010,000 Capital - - - 577 Total Voluntary Workforce Housing Incentive Prog 5,471 101,829 2,010,000 570 Successor Agency Personnel - - - - - Operations 2,069,215 1,981,812 1,890,857 3,915,559 3,917,359 Debt Service - - - - - 570 Total Successor Agency EL5 1,981,812 1,890,857 3,915,559 3,917,359 All Funds Personnel 57,203,112 61,141,976 66,309,267 73,019,750 71,171,677 Operations 96,967,014 104,164,777 123,919,960 117,085,096 117,248,335 Non -Operating Expenditures - - - - - Navy North Hangar Fire - 71,712,518 32,936,827 - 1,150,655 Capital 14,738,728 24,615,326 19,174,290 65,061,162 73,375,924 TOTAL EXPENSES - ALL FUNDS 168,908,854 261,634,597 242,340,344 255,166,008 262,946,591 16IPage Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1 F5 City of Tustin I N 2025-2026 Mid -Year Budget Review U� 2025-2026 Projected Expense Summary - General Fund Dept 2022-23 2023-24 2024-25 2025-26 2025-26 Expense Amended Name Actual Actual Actual Budget Projected City Council Personnel 22,368 39,027 69,477 75,554 44,355 Operations 27,894 23,128 40,508 51,900 59,100 Capital - - - - - Total City Council 50,262 62,155 109,985 127,454 103,455 City Clerk Personnel 594,849 620,030 671,920 739,248 813,947 Operations 275,054 203,469 372,662 348,410 348,410 Capital - 668 64,397 10,000 10,000 Total City Clerk 869,904 824,167 1,108,979 1,097,658 1,172,357 City Attorney Personnel - - - - - Operations 727,834 791,846 742,591 900,000 900,000 Capital - - - - Total City Attorney 727,834 791,846 742,591 900,000 900,000 City Manager's Office City Manager's Office Personnel 853,179 683,046 817,295 446,049 420,043 Operations 51,805 116,630 82,199 97,432 98,332 Capital - - 40,000 20,000 28,748 Total City Manager's Office 904,984 799,676 939,494 563,481 547,123 Real Property Personnel 992,958 1,659,156 1,436,514 2,090,430 1,840,514 Operations 205,713 361,798 335,809 617,945 617,945 Capital - - - - - Total Real Property 1,198,671 2,020,954 1,772,323 2,708,375 2,458,459 Total City Manager's Office Personnel 1,846,137 2,342,202 2,253,809 2,536,480 2,260,557 Operations 257,518 478,428 418,008 715,377 716,277 Capital - - 40,000 20,000 28,748 Total City Manager's Office 2,103,655 2,820,630 2,711,817 3,271,857 3,005,582 Finance Personnel 1,476,850 1,576,332 1,666,518 1,653,055 1,671,503 Operations 307,814 315,118 339,125 460,192 441,743 Capital - - - 3,000 3,000 Total Finance 1,784,663 1,891,450 2,005,643 2,116,247 2,116,246 Human Resources Personnel 873,620 922,568 1,075,356 1,130,566 1,177,330 Operations 296,051 378,139 480,435 469,157 583,157 Capital - - 18,974 10,000 10,000 17IPage Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1 F5 City of Tustin I N 2025-2026 Mid -Year Budget Review U� Dept 2022-23 2023-24 2024-25 2025-26 2025-26 Expense Name Actual Actual Actual Amended Projected Budget Total Human Resources 1,169,671 1,300,707 1,574,765 1,609,723 1,770,487 Community Development Planning Personnel 1,531,715 1,700,517 1,729,136 1,883,524 1,873,562 Operations 379,021 837,883 459,690 611,900 363,967 Capital 10,919 34,139 - 7,500 17,500 Total Planning 1,921,656 2,572,539 2,188,827 2,502,924 2,255,029 Building Personnel 1,081,669 1,040,605 1,200,391 1,342,286 1,105,642 Operations 1,150,277 1,056,297 1,110,668 908,142 713,476 Capital - - - - - Total Building 2,231,946 2,096,901 2,311,059 2,250,428 1,819,118 Code Enforcement Personnel 166,916 231,291 256,592 264,752 246,073 Operations 212,170 201,503 49,350 158,600 158,600 Capital - - - - - Total Code Enforcement 379,086 432,794 305,942 423,352 404,673 Economic Development Personnel 394,981 402,557 408,578 Operations 107,184 409,788 484,788 Capital 4,436 - 25,000 Total Economic Development 506,601 812,345 918,366 Community Development Personnel 2,780,300 2,972,412 3,581,101 3,893,119 3,633,855 Operations 1,741,469 2,095,683 1,726,892 2,088,430 1,720,831 Capital 10,919 34,139 4,436 7,500 42,500 Total Community Development 4,532,688 5,102,234 5,312,429 5,989,049 5,397,186 Public Works Administration Personnel 559,253 611,769 866,285 816,989 782,155 Operations 644,075 881,498 1,195,666 936,558 987,158 Capital - - 3,566 - 10,000 Total Administration 1,203,328 1,493,267 2,065,517 1,753,547 1,779,313 Engineering Personnel 1,415,413 1,511,886 1,254,807 1,668,085 1,602,608 Operations 75,108 228,521 179,070 304,500 314,200 Capital - - - - 2,600 Total Engineering 1,490,521 1,740,407 1,433,877 1,972,585 1,919,408 Streets Personnel 620,191 694,354 671,490 580,762 658,394 18IPage Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1 F5 City of Tustin I N 2025-2026 Mid -Year Budget Review U� Dept 2022-23 2023-24 2024-25 2025-26 2025-26 Name Expense Actual Actual Actual Amended Projected Budget Operations 165,104 161,451 204,290 168,700 176,500 Capital - - - - - Total Streets 785,295 855,805 875,780 749,462 834,894 Landscape Personnel 1,834,629 1,844,120 2,185,930 2,507,530 2,240,999 Operations 4,474,801 4,913,803 4,718,586 5,478,800 5,549,800 Capital - - - - - Total Landscape 6,309,429 6,757,924 6,904,516 7,986,330 7,790,799 Water Quality Personnel 183,971 191,174 209,202 207,561 214,947 Operations 427,192 404,775 459,663 522,000 572,000 Capital - - - - - Total Water Quality 611,163 595,949 668,865 729,561 786,947 Fleet Maintenance Personnel 552,312 580,032 613,080 635,887 616,058 Operations 813,885 717,491 683,556 865,500 865,500 Capital - - - - - Total Fleet Maintenance 1,366,197 1,297,523 1,296,636 1,501,387 1,481,558 Building Facilities Personnel 289,938 413,878 463,290 533,206 550,474 Operations 2,666,040 2,907,806 3,272,331 3,245,800 3,345,800 Capital - - 34,675 - - Total Building Facilities 2,955,979 3,321,684 3,770,297 3,779,006 3,896,274 Emergency Services Personnel 77,037 Operations 143,357 Capital - Total Emergency Services - 220,394 Public Works Personnel 5,455,707 5,847,213 6,264,084 6,950,019 6,742,671 Operations 9,266,205 10,215,346 10,713,162 11,521,858 11,954,315 Capital - - 38,241 - 12,600 Total Public Works 14,721,912 16,062,558 17,015,488 18,471,877 18,709,586 Police Department Administration Personnel 1,535,327 1,751,538 2,006,707 1,949,414 2,017,300 Operations 2,136,219 2,725,726 3,439,774 3,050,886 3,050,886 Capital - - 95,644 - - Total Administration 3,671,546 4,477,264 5,542,125 5,000,300 5,068,186 19IPage Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1 F5 City of Tustin 2025-2026 Mid -Year Budget Review Dept 2022-23 2023-24 2024-25 2025-26 2025-26 Name Expense Actual Actual Actual Amended Projected Budget City Operations Personnel 3,226,079 3,397,455 3,426,457 2,895,344 4,150,399 Operations 979,989 1,132,005 1,250,390 118,940 388,940 Capital - - - - - Total City Operations 4,206,068 4,529,460 4,676,847 3,014,284 4,539,339 North Area Division Personnel 5,160,225 5,762,181 5,929,135 6,774,871 6,036,034 Operations 47,420 46,116 44,798 39,700 39,700 Capital - - - - - Total North Area Division 5,207,644 5,808,296 5,973,933 6,814,571 6,075,734 South Area Division Personnel 5,102,592 5,743,462 6,258,959 7,560,327 6,016,454 Operations 57,882 102,089 71,452 89,600 89,600 Capital - - - - - Total South Area Division 5,160,474 5,845,550 6,330,411 7,649,927 6,106,054 Special Operations Division Personnel 5,185,609 4,589,046 4,666,202 5,270,716 5,253,310 Operations 145,741 184,459 202,138 388,810 388,810 Capital - - - - - Total Special Operations Division 5,331,349 4,773,505 4,868,340 5,659,526 5,642,120 Professional Standards Division Personnel 2,305,989 3,147,881 3,026,982 2,667,058 3,089,822 Operations 632,423 553,916 795,765 267,320 317,320 Capital - - - - - Total Professional Standards Division 2,938,412 3,701,797 3,822,747 2,934,378 3,407,142 Field Support Services Personnel 2,775,942 3,057,151 3,394,304 3,003,710 2,528,727 Operations 285,524 283,107 429,075 454,328 454,328 Capital - - - - - Total Field Support Services 3,061,466 3,340,258 3,823,378 3,458,038 2,983,055 Operations Support Services Personnel 1,719,025 1,774,743 1,937,258 2,443,817 1,955,987 Operations 323,595 311,635 328,813 324,822 324,822 Capital - - - - - Total Operations Support Services 2,042,620 2,086,378 2,266,071 2,768,639 2,280,809 Behavioral Response Unit Personnel 158,153 157,198 177,313 183,188 191,447 Operations - - - 5,300 5,300 Capital - - - - - Total Behavioral Response Unit 158,153 157,198 177,313 188,488 196,747 20IPage Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1 F5 City of Tustin I N 2025-2026 Mid -Year Budget Review U� Dept 2022-23 2023-24 2024-25 2025-26 2025-26 Name Expense Actual Actual Actual Amended Projected Budget Planning & Research Division Personnel 451 795,276 2,579,573 3,479,316 Operations - 928 1,301,510 1,312,910 Capital - - - - Total Planning & Research Division 451 796,204 3,881,083 4,792,226 Police Department Personnel 27,168,941 29,381,105 31,618,594 35,328,017 34,718,797 Operations 4,608,792 5,339,052 6,563,132 6,041,216 6,372,616 Capital - - 95,644 - - Total Police Department 31,777,733 34,720,157 38,277,370 41,369,233 41,091,413 Fire Service Contract Personnel Operations 10,015,568 10,702,511 11,189,433 11,496,069 11,496,069 Capital - - - - - Total Fire Service Contract 10,015,568 10,702,511 11,189,433 11,496,069 11,496,069 Parks & Recreation Administration Personnel 533,164 569,383 654,201 684,576 695,513 Operations 648,724 773,081 924,446 586,017 581,017 Capital - 222 550 850 850 Total Administration 1,181,887 1,342,686 1,579,196 1,271,443 1,277,380 Recreation Personnel 704,330 816,592 797,672 625,933 670,009 Operations 325,057 364,969 335,378 180,900 180,900 Capital 4,285 723 15,726 7,500 7,500 Total Recreation 1,033,671 1,182,284 1,148,777 814,333 858,409 Classes/Cultural Services Personnel 286,005 328,576 396,351 427,963 381,285 Operations 935,251 1,024,231 995,464 1,036,900 1,036,900 Capital 17,687 19,920 22,375 22,000 22,000 Total Classes/Cultural Services 1,238,943 1,372,727 1,414,190 1,486,863 1,440,185 Veterans Sports Park/The Annex Personnel 233,639 224,267 325,611 355,706 367,494 Operations 121,188 100,380 146,591 148,100 148,100 Capital 1,629 4,400 2,246 2,000 2,000 Total Veterans Sports Park/The Annex 356,456 329,047 474,448 505,806 517,594 Senior Citizens Personnel 502,238 471,955 524,637 560,786 577,563 Operations 99,381 112,202 115,713 126,950 126,950 Capital - - - - - Total Senior Citizens 601,619 584,157 640,349 687,736 704,513 21IPage Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1 F5 City of Tustin I N 2025-2026 Mid -Year Budget Review U� Dept 2022-23 2023-24 2024-25 2025-26 2025-26 Name Expense Actual Actual Actual Amended Projected Budget Special Services Personnel 312,764 325,347 368,703 393,695 402,108 Operations 6,450 6,473 7,754 10,750 10,750 Capital 2,155 27,327 23,633 5,000 5,000 Total Special Services 321,369 359,147 400,090 409,445 417,858 Tustin Youth Center Personnel 453,051 444,723 438,310 401,348 405,937 Operations 38,673 31,116 42,351 61,300 61,300 Capital 1,695 1,868 11,193 2,500 2,500 Total Tustin Youth Center 493,419 477,707 491,855 465,148 469,737 Sports Personnel 193,865 189,109 Operations 230,700 230,700 Capital 1,500 1,500 Total Sports - 426,065 421,309 Parks & Recreation Personnel 3,025,190 3,180,843 3,505,485 3,643,871 3,689,018 Operations 2,174,724 2,412,451 2,567,697 2,381,617 2,376,617 Capital 27,451 54,461 75,723 41,350 41,350 Total Parks & Recreation 5,227,365 5,647,755 6,148,905 6,066,838 6,106,985 Non -Departmental Personnel 6,159,430 6,116,893 6,871,917 7,795,125 7,367,409 Operations 8,777,782 9,577,826 4,578,799 9,243,313 9,839,313 Capital - - 107,849 40,000 - Total Non -Departmental 14,937,212 15,694,718 11,558,565 17,078,438 17,206,722 General Fund Total Personnel 49,403,391 52,998,624 57,578,261 63,745,053 62,119,441 Operations 38,476,704 42,532,996 39,732,444 45,717,539 46,808,448 Non -Operating Expenditures - - - - - Capital 38,370 89,268 445,264 131,850 148,198 Sub -Total Expenses General Fund 87,918,465 95,620,888 97,755,969 109,594,442 109,076,087 Navy North Hangar Fire - 71,712,518 32,936,827 - 1,150,655 TOTAL EXPENSES - GENERAL FUND 87,918,465 167,333,406 130,692,796 109,594,442 110,226,742 22IPage Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1 F5 City of Tustin I N 2025-2026 Mid -Year Budget Review U� 2025-2026 Mid -Year Position Control List 2022-23 2023-24 2024-25 2025-26 2025-26 Department Position /Benefited Inc/(Dec) Budget Budget Budget Adopted Mid -Year Position Summary by Department City Clerk 4.50 4.50 5.00 5.00 6.00 1.00 City Manager's Office 9.00 10.00 11.00 11.00 10.00 -1.00 Community Development 25.50 25.50 26.50 26.50 26.50 0.00 Finance 23.00 23.00 23.00 23.00 21.00 -2.00 Human Resources 5.50 5.50 6.00 6.00 6.00 0.00 Parks & Recreation 17.00 17.00 18.00 18.00 18.00 0.00 Police Department 154.00 158.00 162.00 163.00 162.00 -1.00 Public Works 78.00 82.00 81.00 81.00 84.00 3.00 Total Benefited Position Control - All Departments 316.50 325.50 332.50 333.50 333.50 0.00 City Clerk Administrative Assistant 1.50 1.50 2.00 2.00 2.00 0.00 Assistant City Clerk 0.00 0.00 0.00 1.00 1.00 0.00 City Clerk 1.00 1.00 1.00 1.00 1.00 0.00 Management Analyst 1/11 1.00 1.00 1.00 1.00 1.00 0.00 Management Assistant 1.00 1.00 1.00 0.00 0.00 0.00 Senior Management Analyst 0.00 0.00 0.00 0.00 1.00 1.00 Total City Clerk 4.50 4.50 5.00 5.00 6.00 1.00 City Manager's Office Assistant City Manager 1.00 1.00 1.00 1.00 1.00 0.00 City Manager 1.00 1.00 1.00 1.00 1.00 0.00 Executive Assistant 1.00 1.00 1.00 1.00 1.00 0.00 Executive Coordinator 1.00 1.00 0.00 0.00 0.00 0.00 Management Analyst 1/II 0.00 1.00 0.00 0.00 0.00 0.00 Sr. Executive Coordinator 0.00 0.00 1.00 1.00 1.00 0.00 Senior Management Analyst' 1.00 1.00 2.00 2.00 1.00 -1.00 Deputy Director of Real Property 0.00 0.00 1.00 1.00 1.00 0.00 Deputy City Manager - Real Property 0.00 0.00 1.00 1.00 1.00 0.00 Director of Economic Development 1.00 1.00 0.00 0.00 0.00 0.00 Real Property Manager 1.00 1.00 1.00 1.00 1.00 0.00 Management Analyst 1/11 0.00 0.00 1.00 1.00 1.00 0.00 Senior Management Analyst 2.00 2.00 1.00 1.00 1.00 0.00 Total City Manager's Office 10.00 11.00 11. 10.00 Community Development Administrative Assistant 1.00 1.00 1.00 1.00 1.00 0.00 Assistant Director of CD - Building 1.00 0.00 0.00 0.00 0.00 0.00 Assistant Director of CD - Planning 1.00 1.00 1.00 1.00 1.00 0.00 Assistant Planner 1.00 1.00 1.00 1.00 1.00 0.00 Associate Planner 1.00 1.00 1.00 1.00 1.00 0.00 Building Inspector 2.00 2.00 1.00 1.00 1.00 0.00 Building Official 0.00 1.00 1.00 1.00 1.00 0.00 Building Permit Technician 2.00 2.00 2.00 2.00 2.00 0.00 Code Enforcement Officer 1.50 1.50 1.50 1.50 1.50 0.00 Deputy Building Official 1.00 0.00 0.00 0.00 0.00 0.00 Director of Community Development 1.00 1.00 1.00 1.00 1.00 0.00 Executive Assistant 1.00 1.00 1.00 1.00 1.00 0.00 Management Analyst 1/11 1.00 1.00 0.00 0.00 0.00 0.00 Planning Technician 1.00 1.00 1.00 1.00 1.00 0.00 23IPage Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1 F5 City of Tustin I N 2025-2026 Mid -Year Budget Review U� T Department Position / Benefited 2022-23 2023-24 2024-25 2025-26 2025-26 Inc/(Dec) Budget Budget Budget Adopted Mid -Year Plans Examiner 0.00 1.00 1.00 1.00 1.00 0.00 Principal Plan Check Engineer 0.00 0.00 0.00 0.00 0.00 0.00 Principal Planner 1.00 1.00 1.00 1.00 1.00 0.00 Senior Building Inspector 1.00 1.00 2.00 2.00 2.00 0.00 Senior Code Enforcement Officer 1.00 1.00 1.00 1.00 1.00 0.00 Senior Building Permit Technician 1.00 1.00 1.00 1.00 1.00 0.00 Senior Management Analyst 0.00 0.00 1.00 1.00 1.00 0.00 Senior Planner 3.00 3.00 3.00 3.00 3.00 0.00 Deputy Director of Economic Development 1.00 1.00 1.00 1.00 1.00 0.00 Executive Assistant 1.00 1.00 1.00 1.00 1.00 0.00 Management Assistant 1.00 0.00 0.00 0.00 0.00 0.00 Management Analyst 1/11 0.00 0.00 1.00 1.00 1.00 0.00 Senior Management Assistant 0.00 1.00 1.00 1.00 1.00 0.00 Total Community Development 25.50 25.50 26.50 26.50 26.50 0.00 Finance Accountant 1.00 2.00 2.00 2.00 2.00 0.00 Accounting Specialist z 3.00 3.00 3.00 3.00 2.00 -1.00 Code Enforcement Officer 1.00 1.00 1.00 1.00 1.00 0.00 Deputy Director of Finance 2.00 2.00 1.00 1.00 1.00 0.00 Director of Finance/City Treasurer 1.00 1.00 1.00 1.00 1.00 0.00 Executive Assistant 1.00 1.00 1.00 1.00 1.00 0.00 Finance Manager 0.00 0.00 1.00 1.00 1.00 0.00 Information Technology Manager 0.00 0.00 1.00 1.00 1.00 0.00 Information Technology Specialist 3.00 0.00 2.00 2.00 2.00 0.00 Information Technology Supervisor 0.00 1.00 0.00 0.00 0.00 0.00 Management Analyst 1 1.00 2.00 3.00 3.00 3.00 0.00 Management Analyst 11 1.00 1.00 1.00 1.00 1.00 0.00 Management Assistant 1.00 1.00 0.00 0.00 0.00 0.00 Senior Accountant 1.00 0.00 0.00 0.00 0.00 0.00 Senior Accounting Specialist z 2.00 1.00 1.00 1.00 2.00 1.00 Senior Information Tech Specialist 1.00 3.00 2.00 2.00 2.00 0.00 Senior Management Analyst 1.00 1.00 0.00 0.00 0.00 0.00 Senior Management Assistant 1.00 1.00 1.00 1.00 1.00 0.00 Water Meter Reader' 2.00 2.00 2.00 2.00 0.00 -2.00 Total Finance 23.00 23.00 23.00 23.00 21.00 -2.00 Human Resources Administrative Assistant 0.50 0.50 0.00 0.00 0.00 0.00 Director of Human Resources 1.00 1.00 1.00 1.00 1.00 0.00 Human Resources Manager 0.00 0.00 1.00 1.00 1.00 0.00 Management Analyst 1/11 1.00 2.00 2.00 2.00 2.00 0.00 Management Assistant 1.00 1.00 2.00 2.00 2.00 0.00 Senior Management Analyst 1.00 1.00 0.00 0.00 0.00 0.00 Senior Management Assistant 1.00 0.00 0.00 0.00 0.00 0.00 Total Human Resources 5.50 5.50 6.00 6.00 6.00 0. Parks & Recreation Administrative Assistant 2.00 2.00 1.00 1.00 1.00 0.00 Deputy Director of Parks & Recreation 0.00 0.00 1.00 1.00 1.00 0.00 Director of Parks & Recreation 1.00 1.00 1.00 1.00 1.00 0.00 Management Analyst 1/11 0.00 0.00 1.00 1.00 1.00 0.00 Recreation Coordinator 6.00 6.00 6.00 6.00 6.00 0.00 24IPage Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1 F5 City of Tustin I N 2025-2026 Mid -Year Budget Review U� Department Position / Benefited 2022-23 2023-24 2024-25 2025-26 2025-26 Inc/(Dec) Budget Budget Budget Adopted Mid -Year Recreation Facilities Lead 2.00 2.00 2.00 2.00 2.00 0.00 Recreation Superintendent 1.00 1.00 0.00 0.00 0.00 0.00 Recreation Supervisor 2.00 2.00 3.00 3.00 3.00 0.00 Sr. Management Assistant 1.00 1.00 1.00 1.00 1.00 0.00 Transportation Coordinator 2.00 2.00 2.00 2.00 2.00 0.00 Total Parks & Recreation 17.00 17.00 18.00 18.00 18.00 0.00 Police Department Administrative Assistant 0.00 0.00 1.00 1.00 1.00 0.00 Behavioral Health Bureau Commander 1.00 0.00 0.00 0.00 0.00 0.00 Crime Analyst (SLESF Grant Funded) 1.00 0.00 0.00 0.00 0.00 0.00 Management Analyst 1/11 (SLESF Grant Funded) 0.00 1.00 1.00 1.00 1.00 0.00 Management Analyst 1/11 1.00 1.00 1.00 1.00 1.00 0.00 Management Assistant 4 1.00 1.00 0.00 0.00 1.00 1.00 Police Captain 3.00 3.00 3.00 3.00 3.00 0.00 Police Chief 1.00 1.00 1.00 1.00 1.00 0.00 Police Communications Leads 2.00 2.00 0.00 0.00 2.00 2.00 Police Communications Officer 1/11 10.00 10.00 10.00 10.00 10.00 0.00 Police Detention Officer 0.00 0.00 0.00 1.00 1.00 0.00 Police Fleet Coordinator 1.00 1.00 1.00 1.00 1.00 0.00 Police Lieutenant 5.00 5.00 6.00 6.00 6.00 0.00 Police Officer 72.00 72.00 74.00 74.00 74.00 0.00 Police Officer (SRO) 1.00 2.00 2.00 2.00 2.00 0.00 Police Records Lead 0 2.00 2.00 0.00 0.00 2.00 2.00 Police Records Specialist 10.00 10.00 10.00 10.00 10.00 0.00 Police Sergeant 18.00 19.00 19.00 19.00 19.00 0.00 Police Services Officer 1/11/III 15.00 16.00 16.00 16.00 16.00 0.00 Police Administrative Services Manager 7 0.00 0.00 2.00 2.00 0.00 -2.00 Police Support Services Manager' 1 2.00 2.00 4.00 4.00 2.00 -2.00 Police Support Services Supervisor ° s.s.s 4.00 5.00 6.00 6.00 5.00 -1.00 Property and Evidence Specialist 2.00 2.00 2.00 2.00 2.00 0.00 Senior Management Assistant 1.00 1.00 1.00 1.00 1.00 0.00 Senior Management Analyst lZ 1.00 2.00 2.00 2.00 1.00 -1.00 Total Police Department 154.00 1 162.00 163.00 162.00 -1.00 Public Works Administrative Assistant 0.00 0.00 0.00 0.00 2.00 2.00 Assistant Engineer 2.00 2.00 2.00 2.00 2.00 0.00 Assistant Director of Public Works 1.00 1.00 1.00 1.00 1.00 0.00 Associate Engineer 1.00 2.00 2.00 2.00 2.00 0.00 Deputy Director of PW - Engineering 1.00 0.00 0.00 0.00 0.00 0.00 Deputy Director of PW - City Engineer 0.00 2.00 1.00 1.00 1.00 0.00 Deputy Director of PW - Operations 1.00 1.00 1.00 1.00 1.00 0.00 Director of PW / City Engineer 1.00 1.00 1.00 1.00 1.00 0.00 Electrician 1.00 1.00 1.00 1.00 1.00 0.00 Equipment Mechanic 2.00 2.00 2.00 2.00 2.00 0.00 Equipment Operator 3.00 3.00 3.00 3.00 3.00 0.00 Field Services Manager 10 1.00 1.00 1.00 1.00 2.00 1.00 Maintenance Leadworker 5.00 5.00 6.00 6.00 6.00 0.00 Maintenance Supervisor 10 4.00 5.00 5.00 5.00 4.00 -1.00 Maintenance Worker/Sr. Maintenance Worker 22.00 22.00 22.00 22.00 22.00 0.00 Management Assistant ° 3.00 3.00 2.00 2.00 0.00 -2.00 25IPage Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1 F5 City of Tustin I N 2025-2026 Mid -Year Budget Review U� Department Position / Benefited 2022-23 2023-24 2024-25 2025-26 2025-26 Inc/(Dec) Budget Budget Budget Adopted Mid -Year Principal Engineer 3.00 3.00 3.00 3.00 3.00 0.00 Public Works Inspector" 1.00 1.00 1.00 1.00 0.00 -1.00 Public Works Manager 2.00 2.00 0.00 0.00 0.00 0.00 Senior Engineer 0.00 0.00 1.00 1.00 1.00 0.00 Senior Management Analyst 12 1.00 1.00 2.00 2.00 3.00 1.00 Senior Management Assistant 2.00 2.00 2.00 2.00 2.00 0.00 Senior Permit Technician 0.00 0.00 1.00 1.00 1.00 0.00 Senior Public Works Inspector" 2.00 2.00 2.00 2.00 3.00 1.00 Equipment Mechanic Leadworker 1.00 1.00 1.00 1.00 1.00 0.00 Water Distribution Leadworker 2.00 2.00 2.00 2.00 2.00 0.00 Water Distribution Operator I/11 3 7.00 7.00 7.00 7.00 8.00 1.00 Water Equipment Operator 2.00 2.00 2.00 2.00 2.00 0.00 Water Maintenance & Construction Supervisor 1.00 1.00 1.00 1.00 1.00 0.00 Water Meter Reader 3 0.00 0.00 0.00 0.00 1.00 1.00 Water Services Manager 0.00 1.00 1.00 1.00 1.00 0.00 Water Treatment Leadworker 1.00 1.00 1.00 1.00 1.00 0.00 Water Treatment Operator I/11 4.00 4.00 3.00 3.00 3.00 0.00 Water Treatment Supervisor 1.00 1.00 1.00 1.00 1.00 0.00 Total Public Works 78.00 82.00 81.00 81.00 84.00 Total Benefited Position Control 316.50 325.50 332.50 333.50 333.50 N. Footnotes 1 City Manager's Office/City Clerk - Transfer Senior Management Analyst from City Manager's Office to City Clerk 2 Finance Department - Reclass Accounting Specialist to Senior Accounting Specialist 3 Finance Department/Public Works - Transfer Meter Readers (2) to Public Works, Reclass Meter Reader (1) to Water Distribution Operator 1 4 Police Department - Reclass Police Support Services Supervisor to Management Assistant 5 Police Department - Reclass Police Support Services Supervisor (2) to Police Communications Lead 6 Police Department - Reclass Police Support Services Supervisor (2) to Police Records Lead 7 Police Department - Reclass Police Administrative Services Manager (2) to Police Support Services Manager 8 Police Department - Reclass Police Support Services Manager (4) to Police Support Services Supervisor 9 Public Works - Reclass Management Assistant (2) to Administrative Assistant 10 Public Works - Reclass Maintenance Supervisor to Field Services Manager 11 Public Works - Reclass Public Works Inspector to Senior Public Works Inspector 12 Public Works/Police Department -Transfer Senior Management Analyst from Police Department to Public Works (Emergency Management) 26IPage Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1F5 City of Tustin FY 2025-2026 CIP Capital Improvements Program by Project - Mid Year Projection 24/25 Carryover 24/25 Carryover 24/25 Carryover 25/26 Budget 25/26 Request 25/26 Request 25/26 Budget 25/26 Projected Actual Adjusted Adopted Supplemental Mid -Year Amended Year -End JL # Description Fund June 2025 October 2025 Jan 2026 June 2025 July - Dec 2025 Jan 2026 Feb 2026 Projection Annual Major Building Maintenance 10032 City CIP General Fund 200 GF CIP 141,099 336,056 194,957 501,099 393,944 1,090,000 945,000 141,099 336,056 194,957 501,099 0 393,944 1,090,000 945,000 Civic Center Alternate Power Source Improvements 10069 Equipment Replacement Fund 184 0 1,441,932 1,441,932 1,441,932 1,441,932 10069 City CIP General Fund 200 GF CIP 800,000 2,574,348 1,774,348 800,000 2,574,348 2,574,348 800,000 4,016,280 3,216,280 800,000 0 0 4,016,280 4,016,280 South Hangar Rehabilitation 10076 WAS Land Sale Proceeds 189 8,464,389 8,403,769 (60,620) 560,620 500,000 500,000 8,464,389 8,403,769 (60,620) 0 0 560,620 500,000 500,000 Police Department Improvements 10086 GF-CIP 200 GF CIP 53,838 103,734 49,896 2,000,000 2,049,896 155,825 53,838 103,734 49,896 2,000,000 0 0 2,049,896 155,825 Columbus Tustin Gym HVAC 10088 GF-CIP 200 GF CIP 20,000 103,860 83,860 2,020,000 2,103,860 2,103,860 20,000 103,860 83,860 2,020,000 0 0 2,103,860 2,103,860 Tustin Family & Youth Center Playground Renovation 20098 CDBG 120 0 500,000 (293,000) 207,000 207,000 20098 Park Development Fund 131 0 0 293,000 293,000 0 0 0 500,000 0 0 500,000 207,000 Annual Major Park Maintenance 20054 Park Development Fund 131 63,324 63,324 605,808 65,000 734,132 734,132 0 63,324 63,324 605,808 0 65,000 734,132 734,132 Senior Center Expansion TBA Park Development 131 500,000 500,000 0 500,000 500,000 500,000 500,000 0 500,000 0 0 500,000 0 Tustin Sports Park Diamonds 1 & 3 Renovation 20062 Park Development Fund 131 500,000 500,000 0 500,000 500,000 500,000 500,000 500,000 0 500,000 0 0 500,000 500,000 Tustin Legacy Linear Park Between Armstrong Ave and Tustin Ranch Road 20083 MCAS Backbone Fee Fund 187 2,752,676 2,780,695 28,019 6,402,454 6,430,473 300,000 20083 MCAS Land Proceeds Fund 189 10,411,530 10,411,530 0 7,611,752 7,611,752 13,164,206 13,192,225 28,019 14,014,206 0 0 14,042,225 300,000 27 Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1F5 City of Tustin FY 2025-2026 CIP Capital Improvements Program by Project - Mid Year Projection 24/25 Carryover 24/25 Carryover 24/25 Carryover 25/26 Budget 25/26 Request 25/26 Request 25/26 Budget 25/26 Projected Actual Adjusted Adopted Supplemental Mid -Year Amended Year -End JL # Description Fund June 2025 October 2025 Jan 2026 June 2025 July - Dec 2025 Jan 2026 Feb 2026 Projection Heideman School Park 20089 Park Development Fund - Grants 132 Grant 200,000 55,409 (144,591) 5,150,000 37,395 5,042,804 200,000 200,000 55,409 (144,591) 5,150,000 0 37,395 5,042,804 200,000 Centennial Park Improvements 20090 Park Development - Grant 132 Grant 59,193 59,193 0 0 0 59,193 59,193 20090 WAS Land Proceeds 189 127,224 127,224 0 0 (13,710) 113,514 113,514 0 186,417 186,417 0 0 (13,710) 172,707 172,707 Tustin Legacy Dog Park 20091 Park Development Fund 131 20091 MCAS Land Proceeds Fund 189 46,821 46,821 0 46,821 17,970 0 46,821 46,821 0 0 0 46,821 17,970 Tustin Sports Park Turf Renovation 20093 Park Development Fund 131 664,079 662,517 (1,562) 664,079 0 662,517 475,000 664,079 662,517 (1,562) 664,079 0 0 662,517 475,000 Tustin Legacy Park Improvements 20094 Park Development - Grants 132 Grant 720,000 732,570 12,570 720,000 732,570 732,570 720,000 732,570 12,570 720,000 0 0 732,570 732,570 Camino Real Playground 20096 Park Development 131 0 500,000 500,000 1,000,000 909,000 0 0 0 500,000 500,000 0 1,000,000 909,000 Neighborhood G Legacy Park TBA WAS Backbone Fee Fund 187 550,000 550,000 0 0 0 TBA MCAS Land Proceeds 189 7,040,000 7,040,000 0 0 0 7,590,000 7,590,000 0 0 0 0 0 0 Neighborhood G Sports Park TBD WAS Backbone 187 0 1,500,000 1,500,000 (1,500,000) 0 0 1,500,000 1,500,000 0 0 (1,500,000) 0 0 Traffic Signal Equipment Upgrades & Replacement 40080 Measure M2 Fairshare Fund 139 F 110,000 156,932 46,932 210,000 256,932 60,000 110,000 156,932 46,932 210,000 0 0 256,932 60,000 Main Street Improvements 40087 SCAQMDAB2766 133 0 321,000 321,000 192,600 40087 Measure M2 Fairshare Fund 139 F 3,041 3,041 3,041 3,041 28 Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1F5 City of Tustin FY 2025-2026 CIP Capital Improvements Program by Project - Mid Year Projection 24/25 Carryover 24/25 Carryover 24/25 Carryover 25/26 Budget 25/26 Request 25/26 Request 25/26 Budget 25/26 Projected Actual Adjusted Adopted Supplemental Mid -Year Amended Year -End JL # Description Fund June 2025 October 2025 Jan 2026 June 2025 July - Dec 2025 Jan 2026 Feb 2026 Projection 40087 Measure M2 Fairshare Fund 40087 MCAS Land Sale Proceeds 40087 Grant-CIP 40087 GF-CIP Red Hill Ave Signal Synchronization 40093 Measure M2 Fairshare Fund 40093 GF-CIP First Street Signal Synchronization 40094 Measure M2 Fairshare Fund Tustin Ave Signal Synchronization 40095 Measure M2 Fairshare Fund 140 0 1,179,000 1,179,000 707,400 189 1,600,000 1,700,000 100,000 1,600,000 1,700,000 1,020,000 200 Grant CIP 3,170,000 3,170,000 0 3,170,000 3,170,000 1,902,000 200 GF CIP 730,000 699,600 (30,400) 730,000 699,600 419,760 5,500,000 5,572,641 72,641 7,000,000 0 0 7,072,641 4,244,801 139 F 67,454 84,283 16,829 67,454 84,283 200 GF CIP 351,260 351,260 0 351,260 351,260 67,454 435,543 368,089 67,454 0 0 435,543 351,260 139 F 111,085 331,721 220,636 111,085 331,721 111,085 331,721 220,636 111,085 0 0 331,721 0 139 F 20,000 39,905 19,905 20,000 39,905 203 20,000 39,905 19,905 20,000 0 0 39,905 203 Tustin Ranch Road/Irvine Boulevard Traffic Radar Equipment 40096 GP-CIP 200 GF CIP 128,481 128,481 0 (128,481) 0 0 40096 M2-FS 139 F 185,000 185,000 0 (185,000) 0 0 0 313,481 313,481 0 0 (313,481) 0 0 Active Transportation Master Plan TBD Measure M2 Fairshare Fund 139 F TBD GF-CIP 200 GF CIP Traffic Signal Install a(a) El Camino Real and Auto Center Dr TBD Measure M2 Fairshare Fund 139 F Traffic Signal Installation - The Compass at Red Hill TBD Measure M2 Fairshare Fund 139 F Storm Drain Master Plan 50044 Gas Tax Fund 130 0 75,000 75,000 0 0 0 0 0 0 75,000 0 0 75,000 0 0 100,000 100,000 50,000 0 0 0 100,000 0 0 100,000 50,000 300,000 300,000 0 300,000 (300,000) 0 0 300,000 300,000 0 300,000 0 (300,000) 0 0 0 500,000 0 500,000 300,000 0 0 0 500,000 0 0 500,000 300,000 29 Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1F5 City of Tustin FY 2025-2026 CIP Capital Improvements Program by Project - Mid Year Projection 24/25 Carryover 24/25 Carryover 24/25 Carryover 25/26 Budget 25/26 Request 25/26 Request 25/26 Budget 25/26 Projected Actual Adjusted Adopted Supplemental Mid -Year Amended Year -End JL # Description Fund June 2025 October 2025 Jan 2026 June 2025 July - Dec 2025 Jan 2026 Feb 2026 Projection John Lyttle Reservoir Tank Eval, Site Improve & Safety Upgrades 60148 Water Capital Fund 301 33,414 33,414 0 (33,414) 0 0 60148 2024 Water Revenue Bond 307 96,573 96,573 0 (96,573) 0 0 0 129,987 129,987 0 0 (129,987) 0 0 Coniunctive Use Well all Beneta Well Site 60151 2024 Water Bond Fund 307 0 16,600 16,600 16,600 0 0 0 0 0 16,600 16,600 16,600 Well Rehabilitation Program 60177 Water Capital Fund 301 316,478 316,478 0 (316,478) 0 0 60177 2024 Water Revenue Bond 307 (130,814) (130,814) 750,000 13,021 632,207 188,252 0 185,664 185,664 750,000 13,021 (316,478) 632,207 188,252 El Camino Water Line Relocation 60178 Water Capital Fund 301 423,742 516,119 92,377 423,742 96,555 612,674 569,858 423,742 516,119 92,377 423,742 96,555 0 612,674 569,858 17th Street Treatment Facility Electrical 60179 Water Capital Fund 301 300,000 300,000 0 300,000 300,000 63,535 300,000 300,000 0 300,000 0 0 300,000 63,535 Annual Roadway & Public Infrastructure Maintenance Program 2023-24 70023 Gas Tax 130 185,934 185,934 (185,934) 0 0 70023 Measure M2 Fairshare 139 F 114,545 114,545 (114,545) 0 0 0 300,479 300,479 0 0 (300,479) 0 0 Annual Roadway & Public Infrastructure Maintenance Program 2024-25 70024 Gas Tax 130 54,009 554,009 500,000 54,009 554,009 219,395 70024 Measure M2 Fairshare 139 F (44,465) (44,465) 1,800,000 41,916 1,797,451 1,797,451 70024 General Fund - CIP Projects 200 GF CIP (21,819) (21,819) 406,513 384,694 379,703 54,009 487,725 433,716 2,260,522 0 41,916 2,736,154 2,396,549 Annual Roadway & Public Infrastructure Maintenance Program 2025-26 70025 SB1 140 0 700,000 700,000 700,000 70025 Grant-CIP 200 Grant CIP 0 169,000 169,000 0 0 0 700,000 0 0 869,000 700,000 Citywide Pedestrian Oriented Accessibility Improvement Program 70236 Gas Tax 130 50,000 50,000 (50,000) 30 Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1F5 City of Tustin FY 2025-2026 CIP Capital Improvements Program by Project - Mid Year Projection 24/25 Carryover 24/25 Carryover 24/25 Carryover 25/26 Budget 25/26 Request 25/26 Request 25/26 Budget 25/26 Projected Actual Adjusted Adopted Supplemental Mid -Year Amended Year -End JL # Description Fund June 2025 October 2025 Jan 2026 June 2025 July - Dec 2025 Jan 2026 Feb 2026 Projection Tustin Ranch Road Pedestrian 70243 MCAS Backbone Fee 0 50,000 50,000 0 0 (50,000) 0 0 187 500,000 500,000 0 0 250,000 250,000 250,000 500,000 500,000 0 0 0 250,000 250,000 250,000 Old Town Improvements 70254 General Fund - CIP 200 GF CIP 407 407 0 0 0 70254 CDBG -CIP 120 411,000 411,000 0 411,000 167,850 578,850 578,850 70254 Measure M2 Fairshare 139 F 0 510,000 510,000 306,000 70254 MCAS Land Sale Proceeds 189 3,582,741 3,775,914 193,173 3,582,741 0 3,775,914 2,265,548 3,994,148 4,187,321 193,173 3,993,741 510,000 167,850 4,864,764 3,150,398 Utility Undergrounding Red Hill Ave between El Camino Real and 230' North of San Juan St 70255 Gas Tax 130 821 6,446 5,625 821 6,446 6,446 821 6,446 5,625 821 0 0 6,446 6,446 Neighborhood D South Infrastructure Phase 2 70256 MCAS Land Sale Proceeds 189 2,984,590 3,436,525 451,935 2,000,000 2,451,935 912,596 2,984,590 3,436,525 451,935 2,000,000 0 0 2,451,935 912,596 Armstrong Pedestrian Bridge 70257 MCAS Backbone Fee 187 1,968,110 2,196,899 228,789 2,333,700 0 2,562,489 320,000 70257 MCAS Land Sale Proceeds 189 3,920,000 3,920,000 0 3,920,000 0 3,920,000 5,888,110 6,116,899 228,789 6,253,700 0 0 6,482,489 320,000 Neighborhood G Infrastructure 70258 MCAS Land Sale Proceeds 189 17,129,898 17,148,971 19,073 3,312,154 3,331,227 0 17,129,898 17,148,971 19,073 3,312,154 0 0 3,331,227 0 Neighborhood D North Infrastructure 70259 MCAS Backbone Fee 187 1,650,425 1,650,425 0 (1,650,425) 0 70259 MCAS Land Sale Proceeds 189 32,395 32,395 0 (32,395) 0 0 0 1,682,820 1,682,820 0 0 (1,682,820) 0 0 Warner Pedestrian Bridge 70260 MCAS Backbone Fee 187 1,087,723 1,087,723 0 (1,070,624) 17,099 17,099 0 1,087,723 1,087,723 0 0 (1,070,624) 17,099 17,099 Red Hill Ave Rehabilitation - Sycamore Ave to Bryan Ave 31 Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1F5 City of Tustin FY 2025-2026 CIP Capital Improvements Program by Project - Mid Year Projection 24/25 Carryover 24/25 Carryover 24/25 Carryover 25/26 Budget 25/26 Request 25/26 Request 25/26 Budget 25/26 Projected Actual Adjusted Adopted Supplemental Mid -Year Amended Year -End JL # Description Fund June 2025 October 2025 Jan 2026 June 2025 July - Dec 2025 Jan 2026 Feb 2026 Projection 70261 SB1 140 3,040,850 3,029,625 (11,225) 0 111,225 100,000 100,000 3,040,850 3,029,625 (11,225) 0 0 111,225 100,000 100,000 Cornerstone II Infrastructure 70262 MCAS Land Sale Proceeds 189 250,000 325,194 75,194 250,000 325,194 250,000 325,194 75,194 250,000 0 0 325,194 0 Bridge Deck Improvements TBD Gas Tax 130 300,000 300,000 (300,000) 0 0 300,000 300,000 0 0 (300,000) 0 0 The Compass at Red Hill Median Improvements TBD Measure M2 139 F 100,000 100,000 0 100,000 (100,000) 0 0 100,000 100,000 0 100,000 0 (100,000) 0 0 Jamboree Road Rehabilitation -Btw Barranca Pkwy & OCTA/SCRRA TBD SB 1 140 Intersection Improvements all Jamboree Rd & Irvine Blvd TBD SB 1 140 Jamboree Road Rehabilitation - (1-5 to Portola Parkway) TBD Measure M2 Fairshare 139 F Tustin Vision Zero Action Plan TBD Measure M2 Fairshare 139 F TBD Grant-CIP 200 Grant CIP 0 600,000 600,000 100,000 0 0 0 600,000 0 0 600,000 100,000 100,000 100,000 0 (100,000) 0 0 100,000 100,000 0 0 (100,000) 0 0 0 0 150,000 150,000 0 0 0 0 0 150,000 150,000 0 0 70,000 70,000 0 0 280,000 280,000 0 0 0 0 0 350,000 350,000 0 73,592,318 85,134,703 11,542,385 57,803,411 1,119,576 (3,864,029) 66,601,343 25,766,940 32 Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1F5 Attachment 2 City of Tustin 2025-2026 Mid -Year Budget Review Supplemental Appropriation and Revenue Adjustments General Fund: • An increase of $3,713,642 to the General Fund's operating revenue budget as summarized in the agenda report; • Supplemental adjustments to the General Fund's appropriations: increases to City Clerk ($75,000), Human Resources ($161,000), Public Works ($233,000), Parks and Recreation ($39,000), Non -Departmental transfers ($371,000), and Non - Departmental Non -Profit Grants $55,000; decrease to Community Development ($422,000). Water Funds: • John Lyttle Reservoir project — a reduction of $129,987 in carryover appropriation as this project has been completed. • Beneta Well project — a proposed appropriation adjustment of $16,600 for minor items to complete the project using Fund 307 2024 Water Bonds. • Well Rehabilitation project — a reduction of $316,478 in carryover appropriation from Fund 301 Water Capital as this project is fully funded from water bond proceeds and a reduction of $130,814 from Fund 307 2024 Water Bonds to account for actual spending. • El Camino water line relocation project - a carryover budget adjustment of $92,377 within Fund 301 Water Capital. This project is part of a larger road maintenance project managed and reimbursed by CalTrans. • Operating expenses ➢ Supplemental appropriation of $50,000 to support the development of an Advanced Metering Infrastructure and related system evaluation. Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1F5 ➢ Supplemental appropriation of $38,000 to cover operating expenses at Columbus Tustin temporary treatment plant during shutdown of the Main Street plant. ➢ Moving $810,000 recurring maintenance appropriations from the Water Capital Fund to the Water Enterprise Fund at net zero impact to the overall budget. Capital Improvements Program: • Fund 120 CDBG Fund: ➢ Proposed adjustment - $293,000 reduction for Tustin Family and Youth Center's playground renovation. This CDBG funding reduction has been replaced by the Park Development Fund. The playground project's $500,000 budget remains fully funded. ➢ Proposed adjustment - $167,850 increase for the Old Town Improvements project. • Fund 130 Gas Tax Fund: ➢ Carryover budget - $500,000 for the 2024-2025 annual roadway maintenance program; $5,625 for utility undergrounding at Red Hill Avenue; a reduction of $185,934 for the completed 2023-2024 annual roadway maintenance project; and a reduction totaling $350,000 for two planned projects that are not moving forward: a bridge deck improvement project and citywide pedestrian -oriented accessibility improvement program.. • Fund 131 Park Development Fund: ➢ Carryover budget - $63,324 for annual major park maintenance that will go toward a walking trail project at Tustin Sports Park. ➢ Proposed adjustment - $293,000 for Tustin Family and Youth Center playground renovation to replace the CDBG funding originally scheduled for the same project. Staff is planning to apply for additional CDBG funding in 2026-2027. Should the additional CDBG funding be approved, budgetary allocation from the Park Development Fund will be reduced accordingly. ➢ Proposed adjustment - $65,000 for a walking trail project at Tustin Sports Park. • Fund 132 Park Development Fund Grants: ➢ Carryover budget — a reduction of $144,591 for Heideman School Park improvements to reflect actual expenditure; $71,763 in total for Centennial Park and Legacy Park improvements, both of which are funded by State grants. ➢ Proposed adjustment - $37,395 for Heideman School Park improvements, which is fully funded by a State grant. 0 Fund 139 Measure M2 Fund: Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1F5 ➢ Carryover budget - $262,878 for signal equipment upgrades; Main Street improvements, annual roadway maintenance, and several traffic signal synchronization projects at Red Hill Avenue, First Street, and Tustin Avenue. ➢ Carryover budget — a reduction totaling $299,545 for traffic radar equipment and 2023-2024 annual roadway maintenance as both projects were completed. ➢ Proposed adjustment - $41,916 for the 2024-2025 annual roadway maintenance program. This project is jointly funded by this fund, Fund 130 Gas Tax Fund, and Fund 200 Capital Projects Fund. ➢ Proposed adjustment — a reduction of $400,000 to the Compass at Red Hill signal installation and median improvements as the project is not moving forward. ➢ Proposed adjustment - $150,000 for the environmental and surveying work related to the Jamboree Road Rehabilitation from 1-5 to Portola Parkway, for which the City has just been awarded a $7 million federal grant. The use of Measure M2 fund will serve as the City's matching required by the federal grant. ➢ Proposed adjustment - $70,000 for the Tustin Vision Zero Action Plan. The City has received a $280,000 grant for this project. The use of Measure M2 fund will serve as the City's matching required by the grant. • Fund 140 Road Maintenance and Rehabilitation Allocation (RMRA) Fund: ➢ Carryover budget — a reduction of $100,000 for the intersection improvements at Jamboree Road and Irvine Boulevard as this project is not moving forward. ➢ Proposed adjustment - $100,000 for Red Hill Avenue rehabilitation between Sycamore and Bryan Avenues. The City has been awarded a $7 million federal grant for its construction. The use of RMRA fund will serve as the City's matching required by the federal grant. • Fund 184 Vehicle and Equipment Replacement Fund: ➢ Carryover budget - $1,441,932 for the grant -funded portion of the Civic Center Alternate Power Resource Improvement Project. This project is under way and jointly funded by this fund and Fund 200 Capital Projects Fund. • Fund 187 Legacy Backbone Infrastructure Fund: ➢ Carryover budget - $28,019 for the Legacy Linear Park and $228,789 for the Armstrong Pedestrian Bridge project. ➢ Carryover budget — reductions totaling $4,221,049 for three projects at Tustin Legacy: the Neighborhood G park, Neighborhood D North infrastructure, and Warner Pedestrian Bridge. These projects have been postponed to future years. Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1F5 ➢ Proposed adjustment - $250,000 for design of the Tustin Ranch Road Pedestrian Bridge. The City has been awarded a $7 million federal grant for its construction. • Fund 189 Land Sale Proceeds Fund: ➢ Carryover budget - $46,821 for the Legacy Dog Park project; $293,173 total for the Main Street/Old Town improvements projects; $113,517 for Centennial Park improvements, $75,194 for Cornerstone II infrastructure, and a net of $438,613 for Legacy Neighborhoods D and G Infrastructure projects. ➢ Proposed adjustment - $500,000 for on -going protection measures and assessments at the South Hangar. • Fund 200 Capital Projects Fund: ➢ Carryover budget - $194,957 for annual major building maintenance; $1,774,348 for Civic Center Alternate Power Resource project; $49,896 for Police Department Improvements project; $351,260 for traffic signal synchronization at Red Hill, and $83,860 for Columbus Tustin Gym HVAC, which is added to a $2.02 million allocation from the 2025-2026 adopted budget. ➢ Carryover budget — a reduction of $128,481 for the completed traffic radar equipment project. ➢ Carryover budget — a reduction totaling $52,219 to adjust budget for Main Street improvements and 2024-2025 annual roadway maintenance projects. ➢ Proposed adjustments - $200,000 for Police Department's new crime center and $193,944 to increase budget for Columbus Tustin Gym's patio replacement. ➢ Proposed adjustment - $169,000 to the 2025-2026 annual roadway maintenance project, funded by a CalRecycle Rubberized Pavement Grant. ➢ Proposed adjustment - $280,000 to the Tustin Vision Zero Plan, funded by a Safe Streets and Roads for All (SS4A) Grant. Other Funds: • Fund 102 PARS Pension Trust Fund - holds the City's deposits to a pension trust managed by the Public Agency Retirement Services (PARS). ➢ Supplemental appropriation request of $15,000 to fully cover the trust's management fees. This increase is offset by the trust's investment earnings. • Fund 120 Community Development Block Grant (CDBG) Fund — accounts for funds received from the U.S. Department of Housing and Urban Development (HUD) to meet low-income housing and community development needs. Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1 F5 Revenue budget adjustment of $105,000 for changes in capital projects funded by CDBG grant. More information is available under the Capital Projects section of the report. • Fund 130 Gas Tax Fund — State gas tax allocations restricted for transportation activities. Revenue budget adjustment of $196,000 in reimbursement from the Irvine Ranch Water District for capital project work originally funded by the Gas Tax Fund. Supplemental appropriation of $255,000 for the annual street striping maintenance contract, which used to be funded from other restricted transportation funding sources. This appropriation will be funded from available fund balance. • Fund 131 Park Development Fund - holds developer contributions to City's park development. Revenue budget adjustment of $534,000 for park in -lieu fees received from a residential development. • Fund 132 Park Development Fund Grants - accounts for City park development activities funded by grants. ➢ Revenue budget adjustment of $1,560,000 in State grant reimbursements for the Centennial Park and Heideman School Park improvement projects. • Fund 135 Asset Forfeiture Fund - accounts for forfeiture revenue and allowable expenditures under the federal asset forfeiture program. Revenue budget adjustment of $108,000 for forfeiture disbursements from federal agencies. Supplemental appropriation of $3,000 for eligible public safety expenditure. The appropriation will be funded from available fund balance. • Fund 141 Landscaping and Lighting District Fund - covers the maintenance and operation of landscaping and street lighting on public roads within the Tustin Ranch area. Supplemental appropriation of $24,000 to cover landscape design services mandated under the State's turf replacement program and additional public outreach activity during the district's 2025 reassessment process. The appropriations will be funded from available fund balance. • Fund 180 Special Events Fund - accounts for community events such as the Chili Cook -off, Tiller Days, and Sunset Market. Supplemental appropriations totaling $111,000. Of this amount, $101,000 is to reflect actual expenditures for the 2025 Tiller Days event and $10,000 is an increase for the recurring Sunset Market program. The appropriations will be funded from available fund balance. Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1F5 • Fund 184 Vehicle and Equipment Replacement Fund - covers the costs of replacing City fleets and significant equipment. ➢ Revenue budget adjustments: $1,442,000 to recognize revenue for the State grant that partially funded the City Hall Alternate Power Resource Improvement Project; and $171,000 for the General Fund's transfer to fund a Police commercial enforcement vehicle and Axon Al solutions. ➢ Supplemental appropriation of $171,000 for the vehicle and equipment's purchase as described above. Additionally, another supplemental appropriation of $41,000 is requested for an unexpected patrol vehicle replacement. This appropriation will be funded from available fund balance. • Fund 185 Information Technology (IT) Fund - covers the costs of providing IT services including data network security to all City departments. ➢ Supplemental appropriation of $64,000 to support printer services citywide. This function has been administratively reassigned from the City Clerk's Office to the IT Division. The appropriation will be funded from available fund balance. ➢ Supplemental appropriation of $620,000 to upgrade the City's data security infrastructure using solutions from Palo Alto Networks, a leading cybersecurity protection firm. The Palo Alto solutions offer advanced firewalls and cloud -based tools to further secure all critical City systems (i.e. Police Department, the Corporate Yard, and Emergency Operation Center, etc.) by layering additional security measures and provide multiple paths to access data per location. It also proactively identifies threats, improve device and application controls, protect remote access, automate security tasks for comprehensive and integrated protection. The IT Fund has sufficient unencumbered fund balance to support this request. If approved, staff will bring back a contract for the Council's consideration at a later meeting. • Fund 189 Land Sale Proceeds Fund — accounts for proceeds from Tustin Legacy land transactions, costs of developing Tustin Legacy, and other operational items as directed by the City Council. ➢ Revenue budget increase of $1.5 million for investment earnings based on actual portfolio performance. ➢ Supplemental appropriation of $1,361,600 in professional services for planning and building permitting activities related to new development at Tustin Legacy. A portion of the appropriation was originally budgeted by the General Fund and has now been consolidated under the Land Sale Proceeds Fund. There is sufficient unencumbered balance in the Land Sale Proceeds Fund to support the appropriation. • Fund 200 Capital Projects Fund — covers capital improvement projects funded by the General Fund and grants. ➢ Revenue budget increase of $379,000 as reimbursement from the City of Irvine for capital project work originally funded by this Fund. Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1F5 ➢ Revenue budget increase of $200,000 for a transfer from the General Fund toward the Police Department's new crime center project. Fund 420 American Rescue Plan Act (ARPA) Fund — accounts for federal funding received under the American Rescue Plan Act and associated allowable activities. ➢ Revenue budget adjustment of $714,000 for allowable expenditures incurred in the current fiscal year. • Fund 571 Other Post -Employment Benefit (OPEB) Fund - holds the City's deposits to an OPEB trust managed by the Public Agency Retirement Services (PARS). ➢ Supplemental appropriation request of $7,500 to fully cover the trust's management fees. This increase is offset by the trust's investment earnings. Fund 577 Voluntary Workforce Housing Fund — accounts for in -lieu fees collected and associated expenditures that support the City's Voluntary Workforce Housing Incentive Program. ➢ In November 2023, the City Council approved an affordable housing grant of $2 million to Families Forward. The grant will be disbursed when Families Forward entitles the project and receives the building permits, which are expected to occur in the coming year. Staff is requesting a carryover budget adjustment of $2 million for the grant and $10,000 supplemental appropriation for related legal expenses. Navy North Hangar Fire Incident Reimbursement: • Carryover adjustments of revenue budget of $26,368,407 and expenditure appropriation of $1,150,655 for the Navy North Hangar Fire incident responses authorized under the Navy's Co-operative Agreement and subsequent amendments one to eight. Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1F5 RESOLUTION NO. 26-09 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUSTIN, CALIFORNIA, APPROVING A PILOT TUSTIN COMMUNITY SUPPORT GRANTS PROGRAM WHEREAS, the City of Tustin receives funding requests from non-profit organizations that serve and directly benefit the Tustin community; and WHEREAS, the City of Tustin has previously partnered with the Tustin Community Foundation to support local non-profit organizations; and WHEREAS, the Tustin Community Foundation has demonstrated experience administering grant programs on behalf of the City, including the Non -Profit Emergency Grant Program and the Non -Profit Recovery Grant Program; and WHEREAS, the Tustin Community Foundation has the experience and administrative capacity to process, evaluate, and manage non-profit grant applications; and WHEREAS, the City Council finds that utilizing City funds for business assistance non-profit organizations in Tustin will enhance economic vitality in the City to the benefit of the City's residents, businesses and the City; and WHEREAS, the City Council finds that utilizing City funds for historical and veteran assistance non-profit organizations will advance the welfare of the community by supporting the City's military veterans through both direct and indirect assistance, and by contributing toward preserving and educating the public about the City's history and heritage including its military history and heritage at the former Marine Corps Air Station, Tustin, to the benefit of current and future generations of Tustin residents; and WHEREAS, the City Council finds that utilizing City funds for youth and family assistance services and recreation non-profit organizations will advance the welfare of the community by enhancing the vitality and diversity of community services and recreational activities available to families and young people in the City; and WHEREAS, the City Council desires to establish a structured, equitable, and transparent pilot program to address non-profit funding requests through a centralized grant process. NOW THEREFORE BE IT RESOLVED, the City Council of the City of Tustin resolves as follows: Section 1: The City of Tustin hereby establishes a pilot Tustin Community Support Grants Program for Fiscal Years 2025-2026 and 2026-2027, with a total program budget not to exceed $110,000 over the two-year pilot period. Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1F5 Resolution No. 26-09 Page 2 Section 2: The City Council directs staff to include funding for the Tustin Community Support Grants Program in the adopted budgets for Fiscal Years 2025-2026 and 2026-2027. Tustin Community Foundation will administer the program consistent with the developed Grant Requirements and Guidelines. Annual grant funding shall be funded from the City General Fund and allocated with the following not -to -exceed limits per fiscal year: $15,000 to business assistance non-profit organizations; $15,000 to historical and veteran assistance non-profit organizations; and $20,000 to youth and family assistance services and recreation non-profit organizations. Section 3: In addition to grant funding, the Tustin Community Foundation shall receive an administrative fee of $5,000 per fiscal year for administration of the program, resulting in a total annual program cost not to exceed $55,000. Section 4: Grant funds shall be awarded to eligible non-profit organizations that directly benefit the Tustin community, as determined through the Tustin Community Foundation's grant application and review process, consistent with applicable Federal and State laws and regulations, the intent of this Resolution, and in compliance with the Grant Requirements and Guidelines. Section 5: Annual grant funding for the Tustin Community Support Grants Program shall be funded from the City General Fund. Tustin Community Support Grants funds will not utilize funding from Federal or State grants. Section 6: The City Manager, or their designee, is authorized to execute agreements with the Tustin Community Foundation and to make non -substantive or minor administrative modifications necessary to implement the Tustin Community Support Grants Program, provided such modifications do not increase the total authorized funding or materially alter the program's intent. Section 7: The City Clerk shall certify to the adoption of this Resolution and shall file a copy with the minutes of this City Council meeting. PASSED AND ADOPTED by the City Council of the City of Tustin at a regular meeting on the 17th day of February, 2026. AUSTIN LUMBARD MAYOR Docusign Envelope ID: A6BE669C-DB25-44DB-AA21-F69A9AF2C1 F5 Resolution No. 26-09 Page 3 ATTEST: ERICA N. YASUDA, City Clerk APPROVED AS TO FORM: DAVID E. KENDIG, City Attorney STATE OF CALIFORNIA ) COUNTY OF ORANGE ) SS CITY OF TUSTIN ) CERTIFICATION FOR RESOLUTION NO. 26-09 ERICA N. YASUDA, City Clerk and ex-officio Clerk of the City Council of the City of Tustin, California, does hereby certify that the whole number of the members of the City Council of the City of Tustin is five; that the above and foregoing Resolution No. 26-09 was duly passed and adopted at a regular meeting of the Tustin City Council, held on the 17t" day of February, 2026, by the following vote: COUNCILMEMBER AYES: COUNCILMEMBER NOES: COUNCILMEMBER ABSTAINED: COUNCILMEMBER ABSENT: ERICA N. YASUDA, CITY CLERK