2026-2027 Operating & Capital Improvement Budget

• Air Quality Fund is used to account for funds received from the South Coast Air Quality Management District to be used for reducing pollution. • Supplemental Law Enforcement Fund was established under Government Code Section 30061 enacted by AB3229, Chapter 134, of the 1996 Statues and is an appropriation from the State Budget for the “Citizen Option for Public Safety Program”. This fund can only be used for police front line municipal activities that provide police services to the City in prevention of drug abuse, crime prevention and community awareness programs. • Special Tax B Fund is used to account for Special Tax B service tax levied on taxable property in the Tustin Legacy to pay for public services and administrative expenses. • Road Maintenance and Rehabilitation Fund is used to account for revenues and expenditures apportioned under the Road Repair and Accountability Act of 2017 (SB1) for road maintenance and rehabilitation. • Voluntary Workforce Housing Incentive Fund is used to account for in-lieu fees collected and the associated expenditures that support development of City affordable housing programs and projects under the City of Tustin Ordinance 1491. • Solid Waste Fund is used to account for solid waste program revenues and expenditures. • Park Acquisition and Development Fund is used to account for fees received from developers and park activities as well as federal and state grants to develop the City’s park system. • Measure M Fund is used to account for monies received from the Orange County Transportation Authority for street projects and transportation activities. • Cable PEG Fees Fund is used to account for monies received from cable franchise PEG revenues for capital equipment and improvements supporting public, educational, and governmental access programming. • Landscape Lighting Fund is used to account for monies received from assessment revenues that are restricted for landscaping and street-lighting within the district. • The Housing Authority Fund is used to account for revenues and associated expenditures to be used for increasing or improving low-and-moderate income housing.

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