DESCRIPTION: The City’s non-departmental costs are reflective of city-wide expenditures that are not directly associated with a department, division, or activity. These costs include, but are not limited to, the City’s legally required contribution to CalPERS to pay the ongoing unfunded accrued liability (UAL), post-employment retirement benefits (OPEB), animal control service contract, transfers for liability insurance, Tustin Temporary Emergency Shelter operation, and annual building maintenance. For FY 2026-27, the Non-Departmental budget also funds one-time projects such as $1 million for the initial phase of the General Plan update, which is expected to extend over two years, as well as one-time transfers for public safety technology upgrades, police locker room renovation, and vehicle and equipment purchases. The costs associated with the Navy North Hangar Fire Incident were captured under Non-Departmental. The Navy has committed $105,800,000 under a cooperative agreement with the City acting as the Navy’s response action contractor to address the impact of the North Hangar Fire Incident to the surrounding communities. The City has received reimbursements for majority of the costs. The reimbursement process is on-going.
NON-DEPARTMENTAL
2022-23 Actual
2023-24 Actual
2024-25 Actual
2025-26 Projected
2026-27 Budget
EXPENSES NON-DEPARTMENTAL ALL Funds Salaries & Benefits
6,159,430
6,116,893 71,712,518 9,577,826 87,407,237
6,871,917 32,936,827 4,686,848 44,495,592
7,367,409 1,150,655 9,839,313 18,357,377
8,331,916
North Hangar Fire Response
-
-
Operating Expense
8,777,782 14,937,212
14,042,447 22,374,363
Total Non-Department Expend.
EXPENSES BY DIVISION General Fund Non-Departmental Salaries & Benefits
6,159,430
6,116,893 71,712,518 9,577,826 87,407,237
6,871,917 32,936,827 4,686,848 44,495,592
7,367,409 1,150,655 9,839,313 18,357,377
8,331,916
North Hangar Fire Response
-
-
Operating Expense
8,777,782 14,937,212
14,042,447 22,374,363
Total
Total General Fund Expenditures
14,937,212
87,407,237
44,495,592
18,357,377
22,374,363
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