2026-2027 Operating & Capital Improvement Budget

Flood Control Facilities Projects ............................................................................................................................................ 156 Park Facilities Projects .............................................................................................................................................................. 158 Public Facilities Projects ........................................................................................................................................................... 162 Traffic Control Projects ............................................................................................................................................................. 165 Transportation Maintenance Projects .................................................................................................................................. 177 Tustin Legacy Projects .............................................................................................................................................................. 183 Water Distribution Projects..................................................................................................................................................... 189 Water Production Projects ...................................................................................................................................................... 190 Appendix Gann Appropriations Limit Calculation & Resolution ...................................................................................................................... 192 Budget Resolution........................................................................................................................................................................................ 196 Financial & Budget Policies ....................................................................................................................................................................... 200 Fund Balance Policy ................................................................................................................................................................... 200 Revenue Management Policy ................................................................................................................................................. 200 Pension Funding Policy............................................................................................................................................................. 200 Investment Policy........................................................................................................................................................................ 201 Purchasing Policy ........................................................................................................................................................................ 202 Purchasing Policy Flowcharts ............................................................................................................................... 202 Purchasing Card Policy............................................................................................................................................ 204 Internal Control – Integrated Framework............................................................................................................................................. 204 Budget Glossary ........................................................................................................................................................................................... 206

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