Agenda packet — Costa Mesa City Council, May 10, 2022

City of Costa Mesa

REGULAR CITY COUNCIL AND SUCCESSOR AGENCY TO THE

REDEVELOPMENT AGENCY AND HOUSING AUTHORITY
Agenda
City Council Chambers
77 Fair Drive
5:00 PMTuesday, May 10, 2022
Study Session
The City Council meetings are presented in a hybrid format, both in-person at City Hall and virtually via Zoom Webinar. Pursuant to the State of California Assembly Bill 361(Gov. Code §54953(b)(3)) the City Council Members and staff may choose to participate in person or by video conference.

You may participate via the following options:

1. Attending in person: Attendees are encouraged to wear masks at their discretion. If you are feeling ill, you may still participate in the meeting via Zoom.

2. Members of the public can view the City Council meetings live on COSTA MESA TV (SPECTRUM CHANNEL 3 AND AT&T U-VERSE CHANNEL 99) or
http://costamesa.granicus.com/player/camera/2?publish_id=10&redirect=true and online at youtube.com/costamesatv.

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1 REGULAR CITY COUNCIL AND

SUCCESSOR AGENCY TO THE

REDEVELOPMENT AGENCY AND

HOUSING AUTHORITY
Agenda May 10, 2022

3. Zoom Webinar: Please click the link below to join the webinar:
https://us06web.zoom.us/j/98376390419?pwd=dnpFelc5TnU4a3BKWVIyRVZMallZZz09 Or sign into Zoom.com and “Join a Meeting” Enter Webinar ID: 983 7639 0419/ Password:
905283
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• During the Public Comment Period, use the “raise hand” feature located in the participants’ window and wait for city staff to announce your name and unmute your line when it is your turn to speak. Comments are limited to 3 minutes, or as otherwise directed.

Participate via telephone:

Call: 1 669 900 6833 Enter Webinar ID: 983 7639 0419/ Password: 905283 During the Public Comment Period, press *9 to add yourself to the queue and wait for city staff to announce your name/phone number and press *6 to unmute your line when it is your turn to speak. Comments are limited to 3 minutes, or as otherwise directed.

4. Additionally, members of the public who wish to make a written comment on a specific agenda item, may submit a written comment via email to the City Clerk at [email protected]. Comments received by 12:00 p.m. on the date of the meeting will be provided to the City Council, made available to the public, and will be part of the meeting record.

5. Please know that it is important for the City to allow public participation at this meeting. If you are unable to participate in the meeting via the processes set forth above, please contact the City Clerk at (714) 754-5225 or [email protected] and staff will attempt to accommodate you. While the City does not expect there to be any changes to the above process for participating in this meeting, if there is a change, the City will post the information as soon as possible to the City’s website.

Note that records submitted by the public will not be redacted in any way and will be posted online as submitted, including any personal contact information. All pictures, PowerPoints, and videos submitted for display at a public meeting must be previously reviewed by staff to verify appropriateness for general audiences. No links to YouTube videos or other streaming services will be accepted, a direct video file will need to be emailed to staff prior to each meeting in order to minimize complications and to play the video without delay. The video must be one of the following formats, .mp4, .mov or .wmv. Only one file may be included per speaker for public comments. Please e-mail to the City Clerk at [email protected] NO LATER THAN 12:00 Noon on the date of the meeting.

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2 REGULAR CITY COUNCIL AND

SUCCESSOR AGENCY TO THE

REDEVELOPMENT AGENCY AND

HOUSING AUTHORITY
Agenda May 10, 2022
Note regarding agenda-related documents provided to a majority of the City Council after distribution of the City Council agenda packet (GC §54957.5): Any related documents provided to a majority of the City Council after distribution of the City Council Agenda Packets will be made available for public inspection. Such documents will be posted on the city’s website and will be available at the City Clerk's office, 77 Fair Drive, Costa Mesa, CA 92626.

All cell phones and other electronic devices are to be turned off or set to vibrate. Members of the audience are requested to step outside the Council Chambers to conduct a phone conversation.

Free Wi-Fi is available in the Council Chambers during the meetings. The network username available is: CM_Council. The password is: cmcouncil1953.

As a LEED Gold Certified City, Costa Mesa is fully committed to environmental sustainability.

A minimum number of hard copies of the agenda will be available in the Council Chambers.

For your convenience, a binder of the entire agenda packet will be at the table in the foyer of the Council Chambers for viewing.

The City of Costa Mesa aims to comply with the Americans with Disabilities Act (ADA) in all respects. If, as an attendee or a participant at this meeting, you will need special assistance beyond what is currently provided, the Clerks office will attempt to accommodate in a reasonable manner. Note, Closed Captioning is available via the Zoom application. Please contact the City Clerk’s office 24 hours prior to the meeting to inform us of your particular needs and to determine if accommodation is feasible 714-754-5225 or at [email protected].

El objetivo de la Ciudad de Costa Mesa es cumplir con la ley de Estadounidenses con Discapacidades (ADA) en todos los aspectos. Si como asistente o participante en esta junta, usted necesita asistencia especial, más allá de lo que actualmente se proporciona, la oficina del Secretario de la Ciudad intentara de complacer en una forma razonable. Favor de comunicarse con la oficina del Secretario de la Ciudad con 24 horas de anticipación para informarnos de sus necesidades y determinar si alojamiento es realizable al 714-754-5225 o [email protected].

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3 REGULAR CITY COUNCIL AND

SUCCESSOR AGENCY TO THE

REDEVELOPMENT AGENCY AND

HOUSING AUTHORITY
Agenda May 10, 2022

REGULAR STUDY SESSION OF THE CITY COUNCIL
MAY 10, 2022 – 5:00 P.M.

JOHN STEPHENS
Mayor

MANUEL CHAVEZ ANDREA MARR
Council Member - District 4 Mayor Pro Tem - District 3

JEFFREY HARLAN LOREN GAMEROS
Council Member - District 6 Council Member - District 2

ARLIS REYNOLDS DON HARPER
Council Member - District 5 Council Member - District 1

KIMBERLY HALL BARLOW LORI ANN FARRELL HARRISON
City Attorney City Manager

CALL TO ORDER

ROLL CALL
STUDY SESSION ITEM: (Next Page)

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4 REGULAR CITY COUNCIL AND

SUCCESSOR AGENCY TO THE

REDEVELOPMENT AGENCY AND

HOUSING AUTHORITY
Agenda May 10, 2022

1. FISCAL YEAR 2022-23 PROPOSED BUDGET STUDY SESSION 22-688 RECOMMENDATION:

Conduct a Study Session regarding the Fiscal Year 2022-23 Proposed All Funds Budget of $206.0 million, with a General Fund component of $ 163.5 million, and provide initial feedback and direction to staff in advance of final adoption of the budget by June 30, 2022.

Study Session Agenda Report 5-10-2022

1. Table of Organization

2. All Funds Revenues and Sources of Funds

3. General Fund Revenues and Sources of Funds

4. Summary of Appropriations by Account - All Funds Excludes CIP

5. Summary of Appropriations by Account - General Fund
Excludes CIP

6. Summary of Appropriations by Department All Funds
(Excludes CIP)

7. Summary of Appropriations by Department General Fund (Excludes CIP)
Attachments:

ADJOURNMENT

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5 City of Costa Mesa
Agenda Report
77 Fair Drive
Costa Mesa, CA 92626
File #: 22-688 Meeting Date: 5/10/2022
TITLE:

FISCAL YEAR 2022-23 PROPOSED BUDGET STUDY SESSION
DEPARTMENT: CITY MANAGER’S OFFICE, FINANCE DEPARTMENT
PRESENTED BY: LORI ANN FARRELL HARRISON, CITY MANAGER, CAROL MOLINA,

FINANCE DIRECTOR
FOR FURTHER INFORMATION CONTACT: CAROL MOLINA, FINANCE DIRECTOR, (714) 754- 5243
RECOMMENDATION:

Conduct a Study Session regarding the Fiscal Year 2022-23 Proposed All Funds Budget of $206.0 million, with a General Fund component of $163.5 million, and provide initial feedback and direction to staff in advance of final adoption of the budget by June 30, 2022.

BACKGROUND:

The Proposed Budget for FY 2022-23 supports a first-class local government capable of meeting essential community needs and providing a solid foundation for recovery.

Over the past year, City operations have been streamlined to provide the core services on which our community relies - public safety; recreation, arts, and cultural programming; economic development and community planning; infrastructure creation and maintenance; and, safe, clean and enjoyable public spaces.

Operating departments have restructured to support organizational effectiveness and interdepartmental coordination; internal processes have been redesigned; and digital customer service tools have been developed with more in the works to enhance responsiveness and maximize efficiencies.

The FY 2022-23 Budget recognizes our interconnectedness as a community. As one of the most desirable residential communities in the County, we have long sought to model new ways to live sustainably and care for one another. As we recover from the pandemic, we seek a more equitable, more inclusive community, with an economic recovery that lives up to our values, by keeping our most vulnerable residents in their homes, providing safe places for our children to recreate, celebrating our local artists, preserving our small businesses, and encouraging our citizens to speak with authenticity regarding their passions and our neighborhoods.

Given the fragile state of the economy, expenditure enhancements received a high level of scrutiny

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Given the fragile state of the economy, expenditure enhancements received a high level of scrutiny during this budget process, and proposed spending increases were selected based on critical need and the continuation of essential services to our community.

Guiding Principles
The guiding principles that inspired the recommendations for the FY 2022-23 Budget were created when the City Council conducted a Strategic Planning workshop identifying key priorities, as well as a new Mission Statement for Costa Mesa, as follows:
“The City of Costa Mesa serves our residents, businesses, and visitors by promoting a safe, inclusive, and vibrant community.”
In addition, the City Council has developed five Three-Year Strategic Plan Goals:

Ø Strengthen the Public’s Safety and Improve the Quality of Life; Ø Achieve Long-Term Fiscal Sustainability;
Ø Recruit and Retain High Quality Staff;
Ø Diversify, Stabilize, and Increase Housing to Reflect Community Needs; Ø Advance Environmental Sustainability and Climate Resiliency.

The recommendations contained in the FY 2022-23 Proposed Budget are rooted in the Strategic Plan Goals created by the City Council for a safe, inclusive and vibrant City.

ANALYSIS:

The theme for the FY 2022-23 Proposed Budget, “Paving a Brighter Future Together,” conveys the revival of our community as we work together, building a brighter future for our community, our youth, our seniors, and our businesses, as we incorporate key strategies to ensure long-term fiscal sustainability.

Costa Mesa’slocal economy has fared better than both the nation and California based primarily on the strength of our local businesses and the types of industries located within our City limits. Our strong tax base has also offered some insulation from the turbulent economy. However, our City is not immune to the larger economic influences and the current market environment continues to require fiscal prudence.

Thus, all budget proposals submitted in the FY 2022-23 Proposed Budget underwent a thorough review and in-depth analysis, only considering the very few that are necessary for long term sustainability and to continue essential core services.

Overview of FY 2021-22 Proposed All Funds Budget
The Proposed FY 2022-23 Budget totals $206.0 million in All Funds. This reflects an increase of $8. 1 million, or four percent, from the FY 2021-22 All Funds Budget of $197.9 million.

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Table 1
FY 2022-23 PROPOSED BUDGET - ALL FUNDS
Appropriations All
Funds
Adopted FY 2021-22 Proposed FY 2022
-23
Increase/(Decrease)
Amount Percent
Operating Budget $163,522,932 $170,095,673 $6,572,7414.0% Transfers Out 9,841,585 10,627,990 786,405 7.9%
Capital Budget 24,566,362 25,312,023 745,661 3.0%
Total $197,930,879 $206,035,686 $8,104,8074.1%
The All Funds Budget for the City includes governmental, proprietary and internal service funds; including grants and other restricted funds designated for specific services and purposes provided by higher levels of government (i.e., Federal, State and County governments and agencies). Many of the City’s special and restricted funds receive ongoing revenue streams, while some are one-time competitive grants and require careful monitoring and record keeping. In some instances, a Fund can have available fund balances that have accumulated over time and are expended as the need arises and/or to complete specific projects within assigned timeframes.

As such, the All Funds Budget contains many funds that are separate entities with specific accounting and reporting requirements as per government regulations and in some cases, statutes.

The City’sGeneral Fund is not restricted and can be used to provide a broad array of public services and is comprised of multiple revenue sources including taxes (such as property, sales and hotel taxes, among others), user fees, fines, facility rentals, and development related fees, to name a few.

The main factors attributed to the year-over-year increase in the FY 2022-23 Proposed All Funds Budget are as follows:

Operating Budget
The proposed increase of $6.6 million, for a total of $170.1 million in the Operating Budget’sportion of the FY 2022-23 All Funds Budget is mostly comprised of increased staffing and service levels to restore essential services, most of which is housed in the General Fund.

Transfers Out
Transfers Out from All Funds total $10.6 million. The Transfers Out are from the General Fund which transfers monies into three funds, the Capital Improvement Fund ($5.4 million) to support the Capital Assets Needs Ordinance (CAN), and the five percent of General Fund revenues required to fund the annual Capital Improvement Plan; the 1.5 percent transfer to the Information Technology Replacement Fund ($2.4 million) for the planned replacement of aging technology and software systems throughout the City; and, finally the Equipment Replacement Fund ($2.8 million) to support the replacement of the City’s aging fleet and ongoing fleet maintenance costs.

The transfer to the Equipment Replacement Fund is a new transfer proposed to correct the longstanding deficit in the City’s Equipment Replacement Fund, which is responsible for the financing, maintenance and repair of the City’sentire vehicle/apparatus/heavy equipment fleet and the fleet maintenance crew of 7.6 FTEs currently responsible for repairing and maintaining this diverse fleet which is comprised of diesel, gasoline, propane, compressed natural gas, hybrid and electric vehicles. The fleet is comprised of more than 350 vehicles/apparatus/equipment including fire engines, fire ladder/tiller trucks, ambulances, patrol officer vehicles, tractors, medium duty trucks,

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fire engines, fire ladder/tiller trucks, ambulances, patrol officer vehicles, tractors, medium duty trucks, asphalt trucks, hydraulic vactors, heavy equipment trailers, ten-wheeler trucks, motorcycles, emergency generators, and three Cal OES firefighting apparatus to name a few.

The Equipment Replacement fund has been historically underfunded causing a severe backlog of vehicles/apparatus in need of replacement and many other vehicles far exceeding their useful life resulting in costly repairs that surpass the asset’sreplacement value. As of June 30, 2019, the Equipment Replacement Fund ended the fiscal year with zero cash. For a full service City such as Costa Mesa, there needs to be sufficient funding to adequately support the City’sfleet, especially the public safety and public services teams that are critical to emergency response. The FY 2022-23 Proposed All Funds Budget contains a recurring $2.8 million to fully fund all staff performing fleet maintenance functions and sufficient funding to replace a larger portion of the City’sfleet at the end of the useful life of the asset.

Capital Budget
The All Funds Capital Budget of $25.3 million reflects the City’sannual Capital Improvement Program (CIP) Budget that contains an increase of $745,661 as a result of the full funding of the CAN, as well as changes in other special and restricted funds for Capital projects. Additional detail regarding the CIP Budget was presented at the April 26, 2022 Study Session for the CIP and will be contained in further detail in the CIP section of the FY 2022-23 Proposed Budget Book. At the CIP Study Session, City Council requested that staff include a capital project to upgrade the workspace of the City’s telecommunications center. As requested, the Capital Budget was increased by $330,000 to accommodate this additional capital project.

FY 2022-23 Proposed General Fund Budget Overview
The Proposed FY 2022-23 General Fund expenditure budget is a balanced budget and totals $163.5 million. This reflects an increase of $9.1 million or 5.9 percent, from the FY 2021-22 Adopted Budget of $154.4 million, and is fully balanced by ongoing General Fund revenue. Table 2 is a summary of the FY 2022-23 General Fund Proposed Revenue and Expenditure Budget.

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Table 2
FY 2022-23 GENERAL FUND PROPOSED BUDGET
Adopted FY
2021-22
Proposed FY
2022-23
Increase/(Decrease)
Amount Percent
Estimated Revenues $144,622,060 $163,507,538 $18,885,47813.1% Transfers In 6,561,529 - (6,561,529)(100.0%)
Use of Fund Balance 3,219,091 - (3,219,091)(100.0%)
Total Resources $154,402,680
136,637,270
$163,507,538 $9,104,8585.9%
Operating Budget $145,421,745 $152,879,548 $7,457,8045.1% Transfers Out 8,980,936 10,627,990 1,647,054 18.3%
Total Appropriations $154,402,680 $163,507,538 $9,104,8585.9% General Fund Revenue Highlights
The FY 2022-23 Proposed Budget for Total General Fund Resources totals $163.5 million, a $9.1 million, or 5.9 percent increase from the $154.4 million FY 2021-22 Adopted Budget.

Recurring General Fund Revenue is recovering favorably with several categories already back to or above pre-pandemic levels such as Sales and Use Tax, Licenses and Permits, Use of Money and Property, and Fees and Charges. Recurring General Fund revenue projected for next year is $163.5 million and reflects the funds typically used to cover public safety, parks and community services, development services, and other activities and programs known to residents. It is anticipated that for the Fiscal Year commencing July 1, 2022, the budget will be balanced without the use of Federal American Rescue Plan Funds and/or General Fund reserves.

Sales and Use Tax: Sales tax is the largest revenue category in Costa Mesa, and is estimated at $72.6 million, or a 4.9 percent increase over the FY 2021-22 Amended Budget; $6.3 million above FY 2018-19 actuals, the last year with no pandemic fiscal impacts. The increase is mostly attributed to the pent-up demand of sales, including an increase in the sale of luxury items, vehicles and transportation, restaurants, and the growth of online purchases.

Property Tax: All combined Property Tax revenues are estimated at $52.0 million, reflecting a 5 percent growth over the prior fiscal year, largely attributed to a steady increase in assessed valuations for multiple property types and an increase in home sales surpassing the prior year.

Transient Occupancy Tax (TOT): While hotel occupancy has not yet recovered to pre-pandemic levels, the estimated $7.4 million is higher than the FY 2021-22 adopted budget of $5.6 million.

Hotel occupancy is still lagging behind FY 2018-19 as business and international travel slowly recovers. Also, growth from this category may be stunted as consumers react to volatile fuel prices.

Fees and Charges: Fees and Charges are showing signs of recovery at $8.4 million. FY 2018-19

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Fees and Charges: Fees and Charges are showing signs of recovery at $8.4 million. FY 2018-19 actuals were $8.9 million. There are increases in plan check fees due to building activity, and the Measure Q cannabis implementation coming to fruition with the payment of cannabis application fees paid up-front for cannabis delivery and retail storefront businesses.

Measure Q Retail Cannabis Business Tax: On November 3, 2020, voters approved the “City of Costa Mesa Retail Cannabis Tax and Regulation” Measure, also known as Measure Q, which allows cannabis retail storefront and delivery uses. City Council voted to adopt a 7 percent tax on cannabis retail businesses. The FY 2022-23 Proposed Budget includes an estimated $2.5 million in cannabis taxes for the first year that cannabis retail businesses will begin to open. Revenue received from this Measure is subject to annual audits, for which the City has set aside $50,000 to retain an independent qualified auditing firm.

Due to the reallocation of one percent of the seven percent of Measure Q tax funding as approved by the Council, the Proposed Budget has two restricted Funds: the Arts and Culture Master Plan Fund and the First Time Homebuyers Fund. Each have a distinct and dedicated Special Revenue Fund for these programs.
1/2 Percent for the Arts: Of the total 7 percent cannabis tax rate, half a percent is dedicated to the Arts and Culture Master Plan in the FY 2022-23 Proposed Budget, and another half percent to a new First Time Homebuyers Program. The Arts and Culture Master Plan Fund will support the full implementation of Year Two of the Arts and Culture Master Plan including the new Arts Coordinator position hired in Year One.
1/2 Percent for a First Time Homebuyers Program: The FY 2022-23 Proposed Budget also includes funding for the first-time homebuyer program for current City residents as well as graduates of the Newport Mesa Unified School District. The first-time homebuyer program is intended to provide mortgage assistance to qualified lower-income homebuyers to encourage homeownership for those who otherwise cannot qualify or afford to purchase a home in Costa Mesa without assistance. This program will be funded by Measure Q in the FY 2022-23 Proposed Budget.

Federal American Rescue Plan (ARPA) Fund: The American Rescue Plan (ARPA) of 2021 passed by the United States Congress and signed into law by President Biden on March 11, 2021, is a $1.9 trillion economic stimulus bill providing for a wide variety of funding efforts to offset the economic losses resulting from the worldwide pandemic, COVID-19.

The American Rescue Plan (ARPA) includes $360 billion in direct funding to states, counties and cities to offset economic losses and increased expenses resulting from the pandemic. Costa Mesa received half of its allocation of $13.6 million in FY 2020-21 and is expected to receive the remaining half this fiscal year (FY 2021-22).

The use of these funds is more flexible than the previous CARES Act funding to cover expenditures related to the pandemic. Expenditure reductions due to revenue losses incurred due to the pandemic are eligible as long as they do not cover pension costs. Staff will be returning to City Council with a proposed plan to best utilize the second available tranche of ARPA funds to offset economic losses as a result of the pandemic. As a reminder, the FY 2022-23 Proposed

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General Fund Budget is fully balanced with estimated annual recurring General Fund revenue.

FY 2022-23 General Fund Budget Expenditure Highlights
The Proposed General Fund Budget for FY 2022-23 reflects total expenditures of $163.5 million.

Of this amount, $152.9 million in operating costs represents an increase of $7.5 million, or 5.1 percent, from the current year adopted operating budget of $145.4 million. The remaining $10.6 million represents the Transfers Out to the Capital, Information Technology and Equipment Replacement Funds described earlier. The FY 2022-23 Proposed Budget for expenditures includes the following key items, to name a few:
· A Table of Organization reflecting 549 full time employees and 114 part-time employees for a total of 663;
§ This reflects a net of 11.95 additional full time employees added to the Table of Organization, of which 6.5 were previously approved at mid-year in March of 2022. An additional 5.45 new positions are proposed in the Table of Organization; however, only

0.65 FTE will be funded from the General Fund;
§ The five new positions include: one (1) Police Officer funded by the restricted Orange County Auto Theft Task Force; one (1) Associate Engineer funded by restricted National Pollutant Discharge Elimination System monies; one (1) Programmer Analyst II and one (1) Senior Programmer Analyst, both of which are funded from the Information Technology Replacement Fund as per the Five Year IT Strategic Plan; and a 0.65 FTE in the General Fund related to the conversion of three (3) part-time positions to full-time (one Office Specialist and two Storekeepers) and 0.50 FTE Office Specialist II funded by the IT Replacement Fund;
· A $2.5 million increase in the annual required CalPERS contributions; · An additional $800,000 in funding for medical, dental and vision benefits as per contractual MOU requirements;
· A total of $5.4 million in capital spending, and a $2.8 million debt service payment for the Lions Park bonds, for a total of $8.2 million required by Ordinance to comply with the Capital Assets Ordinance (CAN), or five percent of estimated General Fund revenues; · $2.4 million for the Council-approved Five Year Information Technology Strategic Plan (Year 3) reflecting 1.5 percent of General Fund revenues in FY 2022-23; · A new ongoing transfer of $2.8 million to the Equipment Replacement Fund to correct the deficit in the fund and to replace aging equipment including a 38 year old S.W.A.T. vehicle purchased in 1984, with a modern BearCat armored vehicle and a long range communication device to better address public safety;
· The continuation of the $4.0 million vacancy factor (negative appropriation); · No use of General Fund Reserves; and,
· No use of American Rescue Plan Act (ARPA) funds.

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Staffing Levels
The Proposed Budget includes 549 full-time employees. Previously approved mid-year staffing adjustments of 6.5 FTEs are included. The Proposed Budget incorporates an additional 5.45 full time equivalents; however all but 0.65 FTEs are funded from non-General Fund sources. During the Great Recession, the City lost 146 full time positions. Even with the proposed changes, full time staffing levels are still ten percent under FY 2009-10 pre-recession levels.

Commitment to Public Safety:

One of the main priorities of the FY 2022-23 Proposed Budget is the City’scontinued commitment to public safety. As such, more than 56 percent of the General Fund Proposed Budget, approximately $90 million is designated for public safety.

The Police Department budget now contains 140 full time sworn personnel, reflecting one Police Sergeant position approved at mid-year and one Police Officer funded by the County Auto Theft Task Force included in the Proposed Budget. We are pleased to report this is the highest level of Police Department sworn staffing since the Great Recession.

In addition, the Police Department’s maintenance and operations budget increased by $134,500, mostly for uniforms, janitorial, and necessary contractual services. As part of the City’smulti-pronged approach to balance the General Fund budget, the Police Department still retains a vacancy factor of approximately $3.7 million in the FY 2022-23 Proposed Budget to capture its routine annual vacancy rate.

The Fire Department budget contains 97 total full time personnel. The Fire Department provides emergency response services and staffs six fire stations, 24 hours a day, seven days a week, 365 days a year. The EMS Captain position approved at mid-year is included in the FY 2022-23 Proposed Budget as well as the new 9-1-1- Telecommunications Manager (split 50/50 with Police).

We are pleased to also report this is the highest level of Fire Department sworn staffing since the Great Recession.

Transfers Out
The Transfers Out proposed budget of $10.6 million, an increase of $1.6 million, or 18.3 percent, provides full funding for the Capital Asset Needs (CAN) requirement of 5 percent of General Fund Revenues, the 1.5 percent towards the Information Technology Replacement Fund and $2.8 million for the ongoing replacement and maintenance of the City’saging fleet. These transfers invest in the Council approved IT Strategic Plan, where there is a significant need to update and maintain the multitude of software systems in the City, and the addition of two Information Technology full time positions.

Capital Asset Needs (CAN):

On March 3, 2020, the City Council updated the City’sFinancial and Budget Policies providing that the City allocates a minimum of five percent of General Fund revenues to fund capital expenditures and reallocating one and a half percent previously dedicated to the Capital Facilities Account to the City’s Information Technology needs. The Proposed FY 2022-23 General Fund Budget includes the full allocation of five percent ($8.2 million) to fund investments to the City’s

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Budget includes the full allocation of five percent ($8.2 million) to fund investments to the City’s infrastructure and capital assets and to fund existing debt for the $30 million Lions Park Capital Projects Bonds, and one and a half percent to fund the City’sFive Year IT Strategic Plan ($2.4 million).

ALTERNATIVES
The City Council can provide alternative direction to staff on the Proposed Budget for FY 2022-23 through June 30, 2022.

FISCAL REVIEW:

Staff is requesting City Council provide feedback and direction in advance of final adoption of the FY 2022-23 Budget. Staff will be bringing the FY 2022-23 Proposed Budget forward to a Public Hearing on June 7, 2022 for additional feedback or final adoption. An additional Study Session can be conducted on Tuesday, June 14, 2022, if needed, with a second alternative final adoption date of Tuesday, June 21, 2022, if desired.

LEGAL REVIEW:

The City Attorney’s Office has reviewed and approved this report as to form.

CITY COUNCIL GOALS AND PRIORITIES:

This item supports the City Council goals:
· Strengthen the Public’s Safety and Improve the Quality of Life; · Achieve Long-term Fiscal Sustainability;
· Recruit and Retain High Quality Staff;
· Diversify, Stabilize, and Increase Housing to Reflect Community Needs; · Advance Environmental Sustainability and Climate Resiliency.

CONCLUSION:

The overview of the Proposed General Fund expenditure and revenue projections for FY 2022-23 was fully vetted by staff, being prudent in any proposed increases, knowing that we are still in a state of emergency.

To continue providing essential services to the community coupled with the above stated goals in mind, staff recommends that the City Council discuss and provide feedback on the FY 2022-23 Proposed Budget.

The chart below reflects the eight (8) planned Study Sessions, Commission and Committee meetings, and City Council Public Hearings that have been held or will be held to assist the City Council in obtaining input regarding the City’s budget for FY 2022-23. In addition, one or more Special Meetings can be held later in June, if necessary, to finalize the City Council’sreview of the budget.

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FY 2022-23 PROPOSED BUDGET REVIEW ENTITY DATE
FY 2022-23 Proposed CIP Budget Study Session City Council April 26, 2022 FY 2022-23 Proposed CIP Budget Review Parks, Arts and Community May 26, 2022 FY 2022-23 Proposed CIP Budget Review Planning Commission May 9, 2022 FY 2022-23 Proposed Budget Study Session City Council May 10, 2022 FY 2022-23 Proposed Budget and CIP Review FiPAC May 11, 2022 FY 2022-23 Proposed Budget Public Hearing City Council June 7, 2022 FY 2022-23 Proposed Budget Special Meeting / Study
Session #2, if necessary
City Council June 14, 2022
FY 2022-23 Proposed Budget Adoption, if necessary City Council June 21, 2022 The strong commitment of our City Council, residents and community partners for healthy, sustainable neighborhoods and balanced economic activity, both facilitate and aid us to continue the quality of services we provide.

The high degree of professionalism, commitment and effort of City staff to our community, our neighbors, and our businesses has provided us the ability to meet our overall goals, objectives and programs, of which we are proud.

It is our hope and belief that the FY 2022-23 Proposed Budget creates a solid foundation for “Paving a Brighter Future Together.”

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15 City of Costa Mesa
Agenda Report
77 Fair Drive
Costa Mesa, CA 92626
File #: 22-688 Meeting Date: 5/10/2022
TITLE:

FISCAL YEAR 2022-23 PROPOSED BUDGET STUDY SESSION
DEPARTMENT: CITY MANAGER’S OFFICE, FINANCE DEPARTMENT
PRESENTED BY: LORI ANN FARRELL HARRISON, CITY MANAGER, CAROL MOLINA,

FINANCE DIRECTOR
FOR FURTHER INFORMATION CONTACT: CAROL MOLINA, FINANCE DIRECTOR, (714) 754- 5243
RECOMMENDATION:

Conduct a Study Session regarding the Fiscal Year 2022-23 Proposed All Funds Budget of $206.0 million, with a General Fund component of $163.5 million, and provide initial feedback and direction to staff in advance of final adoption of the budget by June 30, 2022.

BACKGROUND:

The Proposed Budget for FY 2022-23 supports a first-class local government capable of meeting essential community needs and providing a solid foundation for recovery.

Given the fragile state of the economy, expenditure enhancements received a high level of scrutiny

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16 File #: 22-688 Meeting Date: 5/10/2022
Given the fragile state of the economy, expenditure enhancements received a high level of scrutiny during this budget process, and proposed spending increases were selected based on critical need and the continuation of essential services to our community.

The recommendations contained in the FY 2022-23 Proposed Budget are rooted in the Strategic Plan Goals created by the City Council for a safe, inclusive and vibrant City.

ANALYSIS:

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17 File #: 22-688 Meeting Date: 5/10/2022
Table 1
FY 2022-23 PROPOSED BUDGET - ALL FUNDS
Appropriations All
Funds
Adopted FY 2021-22 Proposed FY 2022
-23
Increase/(Decrease)
Amount Percent
Operating Budget $163,522,932 $170,095,673 $6,572,7414.0% Transfers Out 9,841,585 10,627,990 786,405 7.9%
Capital Budget 24,566,362 25,312,023 745,661 3.0%
Total $197,930,879 $206,035,686 $8,104,8074.1%
The All Funds Budget for the City includes governmental, proprietary and internal service funds; including grants and other restricted funds designated for specific services and purposes provided by higher levels of government (i.e., Federal, State and County governments and agencies). Many of the City’s special and restricted funds receive ongoing revenue streams, while some are one-time competitive grants and require careful monitoring and record keeping. In some instances, a Fund can have available fund balances that have accumulated over time and are expended as the need arises and/or to complete specific projects within assigned timeframes.

As such, the All Funds Budget contains many funds that are separate entities with specific accounting and reporting requirements as per government regulations and in some cases, statutes.

The main factors attributed to the year-over-year increase in the FY 2022-23 Proposed All Funds Budget are as follows:

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18 File #: 22-688 Meeting Date: 5/10/2022
fire engines, fire ladder/tiller trucks, ambulances, patrol officer vehicles, tractors, medium duty trucks, asphalt trucks, hydraulic vactors, heavy equipment trailers, ten-wheeler trucks, motorcycles, emergency generators, and three Cal OES firefighting apparatus to name a few.

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19 File #: 22-688 Meeting Date: 5/10/2022
Table 2
FY 2022-23 GENERAL FUND PROPOSED BUDGET
Adopted FY
2021-22
Proposed FY
2022-23
Increase/(Decrease)
Amount Percent
Estimated Revenues $144,622,060 $163,507,538 $18,885,47813.1% Transfers In 6,561,529 - (6,561,529)(100.0%)
Use of Fund Balance 3,219,091 - (3,219,091)(100.0%)
Total Resources $154,402,680
136,637,270
$163,507,538 $9,104,8585.9%
Operating Budget $145,421,745 $152,879,548 $7,457,8045.1% Transfers Out 8,980,936 10,627,990 1,647,054 18.3%
Total Appropriations $154,402,680 $163,507,538 $9,104,8585.9% General Fund Revenue Highlights
The FY 2022-23 Proposed Budget for Total General Fund Resources totals $163.5 million, a $9.1 million, or 5.9 percent increase from the $154.4 million FY 2021-22 Adopted Budget.

Transient Occupancy Tax (TOT): While hotel occupancy has not yet recovered to pre-pandemic levels, the estimated $7.4 million is higher than the FY 2021-22 adopted budget of $5.6 million.

Hotel occupancy is still lagging behind FY 2018-19 as business and international travel slowly recovers. Also, growth from this category may be stunted as consumers react to volatile fuel prices.

Fees and Charges: Fees and Charges are showing signs of recovery at $8.4 million. FY 2018-19

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20 File #: 22-688 Meeting Date: 5/10/2022
Fees and Charges: Fees and Charges are showing signs of recovery at $8.4 million. FY 2018-19 actuals were $8.9 million. There are increases in plan check fees due to building activity, and the Measure Q cannabis implementation coming to fruition with the payment of cannabis application fees paid up-front for cannabis delivery and retail storefront businesses.

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21 File #: 22-688 Meeting Date: 5/10/2022
General Fund Budget is fully balanced with estimated annual recurring General Fund revenue.

FY 2022-23 General Fund Budget Expenditure Highlights
The Proposed General Fund Budget for FY 2022-23 reflects total expenditures of $163.5 million.

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22 File #: 22-688 Meeting Date: 5/10/2022
Staffing Levels
The Proposed Budget includes 549 full-time employees. Previously approved mid-year staffing adjustments of 6.5 FTEs are included. The Proposed Budget incorporates an additional 5.45 full time equivalents; however all but 0.65 FTEs are funded from non-General Fund sources. During the Great Recession, the City lost 146 full time positions. Even with the proposed changes, full time staffing levels are still ten percent under FY 2009-10 pre-recession levels.

Commitment to Public Safety:

We are pleased to also report this is the highest level of Fire Department sworn staffing since the Great Recession.

Capital Asset Needs (CAN):

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23 File #: 22-688 Meeting Date: 5/10/2022
Budget includes the full allocation of five percent ($8.2 million) to fund investments to the City’s infrastructure and capital assets and to fund existing debt for the $30 million Lions Park Capital Projects Bonds, and one and a half percent to fund the City’sFive Year IT Strategic Plan ($2.4 million).

ALTERNATIVES
The City Council can provide alternative direction to staff on the Proposed Budget for FY 2022-23 through June 30, 2022.

FISCAL REVIEW:

LEGAL REVIEW:

The City Attorney’s Office has reviewed and approved this report as to form.

CITY COUNCIL GOALS AND PRIORITIES:

CONCLUSION:

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24 File #: 22-688 Meeting Date: 5/10/2022
FY 2022-23 PROPOSED BUDGET REVIEW ENTITY DATE
FY 2022-23 Proposed CIP Budget Study Session City Council April 26, 2022 FY 2022-23 Proposed CIP Budget Review Parks, Arts and Community May 26, 2022 FY 2022-23 Proposed CIP Budget Review Planning Commission May 9, 2022 FY 2022-23 Proposed Budget Study Session City Council May 10, 2022 FY 2022-23 Proposed Budget and CIP Review FiPAC May 11, 2022 FY 2022-23 Proposed Budget Public Hearing City Council June 7, 2022 FY 2022-23 Proposed Budget Special Meeting / Study
Session #2, if necessary
City Council June 14, 2022
FY 2022-23 Proposed Budget Adoption, if necessary City Council June 21, 2022 The strong commitment of our City Council, residents and community partners for healthy, sustainable neighborhoods and balanced economic activity, both facilitate and aid us to continue the quality of services we provide.

It is our hope and belief that the FY 2022-23 Proposed Budget creates a solid foundation for “Paving a Brighter Future Together.”

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25 FY 09-10 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 21-22 FY 22-23 FY 22-23 FY 22-23 Adopted Adopted Adopted Amended Amended Adopted Adjustment Base Request Proposed

FULL-TIME
Council Member 5.00 5.00 7.00 7.00 7.00 7.00 - 7.00 7.00 Executive Assistant - 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Senior Management Analyst/Chief of Staff - - - 1.00 1.00 1.00 - 1.00 1.00 Management Analyst - - - - 1.00 1.00 - 1.00 1.00 Total City Council 5.00 6.00 8.00 9.00 10.00 10.00 0.00 10.00 0.00 10.00 PART-TIME FTEs (FULL-TIME EQUIVALENTS )
City Council 0.50 - - 1.50 0.50 0.50 - 0.50 0.50 TOTAL CITY COUNCIL 5.50 6.00 8.00 10.50 10.50 10.50 - 10.50 - 10.50

PERSONNEL SUMMARY BY DEPARTMENT
From Fiscal Year 2009-2010 Through Proposed Fiscal Year 2022-2023

CITY COUNCIL
26 FY 09-10 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 21-22 FY 22-23 FY 22-23 FY 22-23 Adopted Adopted Adopted Amended Amended Adopted Adjustment Base Request Proposed

PERSONNEL SUMMARY BY DEPARTMENT
From Fiscal Year 2009-2010 Through Proposed Fiscal Year 2022-2023

FULL-TIME
City Manager 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Assistant City Manager 1.00 2.00 1.00 1.00 1.00 2.00 - 2.00 2.00 Administrative Secretary 1.00 1.00 1.00 1.00 1.00 - - - - Assistant to the City Manager - - - 1.00 1.00 1.00 - 1.00 1.00 Central Services Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 City Clerk 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Community Outreach Worker - 1.00 2.00 - - - - - 2.00 2.00 Community Outreach Supervisor - - - - - - - - 1.00 1.00 Deputy City Clerk - 2.00 2.00 2.00 2.00 2.00 - 2.00 2.00 Executive Assistant to the City Manager 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Executive Assistant 2.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Graphics Designer 2.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Human Resources Administrator 2.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 Human Resources Analyst 3.00 3.00 2.00 4.00 4.00 3.00 1.00 4.00 4.00 Human Resources Manager 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Human Resources Office Specialist II 2.00 1.00 1.00 1.00 1.00 - - - - Human Resources Secretary 1.00 - - - - 1.00 - 1.00 1.00 Human Resources Technician - - - - - 1.00 - 1.00 1.00 Management Analyst 5.00 1.00 1.00 1.00 2.00 3.00 - 3.00 3.00 Neighborhood Improvement Manager 1.00 - 1.00 - - - - - 1.00 1.00 Office Specialist II 2.00 - - - - 1.00 - 1.00 1.00 Principal Human Resources Analyst 1.00 1.00 2.00 2.00 2.00 2.00 - 2.00 2.00 Public Affairs Manager 1.00 3.00 3.00 2.00 2.00 2.00 - 2.00 2.00 Senior Management Analyst - - - 1.00 1.00 1.00 - 1.00 1.00 Senior Code Enforcement Officer - - 1.00 - - - - - 1.00 1.00 Video Production Coordinator 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Video Production Specialist 1.00 - 1.00 1.00 1.00 1.00 - 1.00 1.00 Website Coordinator - 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Total City Manager's Office 31.00 25.00 28.00 27.00 28.00 30.00 2.00 32.00 5.00 37.00

CITY MANAGER'S OFFICE
27 FY 09-10 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 21-22 FY 22-23 FY 22-23 FY 22-23 Adopted Adopted Adopted Amended Amended Adopted Adjustment Base Request Proposed

PERSONNEL SUMMARY BY DEPARTMENT
From Fiscal Year 2009-2010 Through Proposed Fiscal Year 2022-2023 28 FY 09-10 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 21-22 FY 22-23 FY 22-23 FY 22-23 Adopted Adopted Adopted Amended Amended Adopted Adjustment Base Request Proposed

PERSONNEL SUMMARY BY DEPARTMENT
From Fiscal Year 2009-2010 Through Proposed Fiscal Year 2022-2023 PART-TIME FTEs (FULL-TIME EQUIVALENTS )
City Manager's Office - 14.74 13.60 9.48 9.00 7.88 - 7.88 3.07 10.95 TOTAL CITY MANAGER'S OFFICE 31.00 39.74 41.60 36.48 37.00 37.88 2.00 39.88 8.07 47.95 29 FY 09-10 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 21-22 FY 22-23 FY 22-23 FY 22-23 Adopted Adopted Adopted Amended Amended Adopted Adjustment Base Request Proposed

PERSONNEL SUMMARY BY DEPARTMENT
From Fiscal Year 2009-2010 Through Proposed Fiscal Year 2022-2023

FULL-TIME
Finance Director 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Accountant 1.00 1.00 1.00 2.00 1.00 1.00 - 1.00 1.00 Accounting Specialist I 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Accounting Specialist II 4.00 3.00 3.00 3.00 3.00 3.00 1.00 4.00 4.00 Accounting Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Assistant Finance Director 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Budget & Research Officer 1.00 - - - - - - - - Budget and Purchasing Manager - - - 1.00 1.00 1.00 - 1.00 1.00 Budget Analyst 1.00 1.00 1.00 2.00 2.00 2.00 (2.00) - - Budget Specialist 1.00 1.00 1.00 - - - - - - Business License Inspector 1.00 - - - - - Buyer 1.00 2.00 2.00 3.00 3.00 3.00 - 3.00 3.00 Executive Assistant 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Financial Analyst - - - 1.00 1.00 1.00 - 1.00 1.00 Grant Administrator 1.00 - - - - - - - - Management Analyst - 1.00 1.00 - - - - - - Payroll Coordinator 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Payroll Supervisor - - 1.00 1.00 - 1.00 1.00 Permit Processing Specialist 1.00 1.00 1.00 1.00 2.00 2.00 (1.00) 1.00 1.00 Purchasing Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Revenue Investment Specialist 1.00 - - - - - Revenue Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Senior Accountant - - - - - 1.00 1.00 1.00 Senior Budget Analyst - - - - - - 2.00 2.00 2.00 Senior Management Analyst - - - 1.00 1.00 1.00 - 1.00 1.00 Storekeeper 1.00 - - - - - - - - Tax Auditing Specialist 1.00 - 1.00 - - - - - - Treasury Specialist - 1.00 1.00 - - - - - - Total Finance Department 23.00 19.00 20.00 22.00 23.00 23.00 1.00 24.00 - 24.00

FINANCE DEPARTMENT
30 FY 09-10 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 21-22 FY 22-23 FY 22-23 FY 22-23 Adopted Adopted Adopted Amended Amended Adopted Adjustment Base Request Proposed

PERSONNEL SUMMARY BY DEPARTMENT
From Fiscal Year 2009-2010 Through Proposed Fiscal Year 2022-2023 PART-TIME FTEs (FULL-TIME EQUIVALENTS )
Finance Department 1.42 3.25 2.50 - - - - - - TOTAL FINANCE DEPARTMENT 24.42 22.25 22.50 22.00 23.00 23.00 1.00 24.00 - 24.00 31 FY 09-10 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 21-22 FY 22-23 FY 22-23 FY 22-23 Adopted Adopted Adopted Amended Amended Adopted Adjustment Base Request Proposed

PERSONNEL SUMMARY BY DEPARTMENT
From Fiscal Year 2009-2010 Through Proposed Fiscal Year 2022-2023

FULL-TIME
Parks and Community Services Director 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Administrative Secretary 3.00 1.00 - - - - - - - Arts Specialist - - - - - 1.00 - 1.00 1.00 Assistant Recreation Supervisor - 3.00 4.00 3.00 3.00 3.00 - 3.00 3.00 Community Outreach Worker - - - 2.00 2.00 2.00 - 2.00 (2.00) - Community Outreach Supervisor - - - - - - 1.00 1.00 (1.00) - Executive Secretary 1.00 - 1.00 1.00 1.00 1.00 - 1.00 1.00 Fairview Park Administrator - 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Maintenance Worker - - - - - 1.00 - 1.00 1.00 Management Analyst 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Neighborhood Improvement Manager - - - 1.00 1.00 1.00 - 1.00 (1.00) - Office Specialist II - - - 1.00 1.00 1.00 - 1.00 1.00 Recreation Coordinator 2.00 2.00 2.00 4.00 4.00 4.00 1.00 5.00 5.00 Recreation Manager 1.00 - 1.00 1.00 1.00 1.00 - 1.00 1.00 Recreation Specialist - - - - - - - - Recreation Supervisor 2.00 1.00 1.00 2.00 2.00 2.00 - 2.00 2.00 Senior Code Enforcement Officer - - - 1.00 1.00 1.00 - 1.00 (1.00) - Senior Center Program Administrator - 1.00 - - - - - - Total Parks and Community Svcs Department11.00 11.00 12.00 19.00 19.00 21.00 2.00 23.00 (5.00) 18.00 PART-TIME FTEs (FULL-TIME EQUIVALENTS )
Parks and Community Services - 69.54 75.23 77.71 76.67 75.73 (2.50) 73.23 (3.07) 70.16 TOTAL PARKS AND COMMUNITY SERVICES DEPT 11.00 80.54 87.23 96.71 95.67 96.73 (0.50) 96.23 (8.07) 88.16

PARKS AND COMMUNITY SERVICES DEPARTMENT
32 FY 09-10 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 21-22 FY 22-23 FY 22-23 FY 22-23 Adopted Adopted Adopted Amended Amended Adopted Adjustment Base Request Proposed

PERSONNEL SUMMARY BY DEPARTMENT
From Fiscal Year 2009-2010 Through Proposed Fiscal Year 2022-2023

FULL-TIME
Information Technology Director - 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Information Technology Manager 1.00 - - 1.00 1.00 2.00 - 2.00 2.00 Computer Operations & Networking Sup. - 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Executive Assistant - 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Management Analyst - - - - - 1.00 1.00 1.00 Network Administrator 5.00 3.00 3.00 5.00 5.00 5.00 - 5.00 5.00 Programmer Analyst II 3.00 1.00 - 2.00 2.00 3.00 - 3.00 1.00 4.00 Senior Programmer Analyst 3.00 3.00 3.00 3.00 3.00 3.00 - 3.00 1.00 4.00 Systems & Programming Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Total Information Technology Department 13.00 11.00 10.00 15.00 15.00 17.00 1.00 18.00 2.00 20.00 PART-TIME FTEs (FULL-TIME EQUIVALENTS )
Information Technology Department - 2.16 2.16 1.70 0.50 0.50 (0.50) - 0.50 0.50 TOTAL INFORMATION TECHNOLOGY DEPARTMENT13.00 13.16 12.16 16.70 15.50 17.50 0.50 18.00 2.50 20.50

INFORMATION TECHNOLOGY DEPARTMENT
33 FY 09-10 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 21-22 FY 22-23 FY 22-23 FY 22-23 Adopted Adopted Adopted Amended Amended Adopted Adjustment Base Request Proposed

PERSONNEL SUMMARY BY DEPARTMENT
From Fiscal Year 2009-2010 Through Proposed Fiscal Year 2022-2023

FULL-TIME
Police Chief 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Administrative Secretary 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Animal Control Officer 3.00 2.00 2.00 2.00 2.00 2.00 - 2.00 2.00 Civilian Investigator 2.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Communications Installer - 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Communications Officer 15.00 16.00 17.00 11.00 11.00 11.00 - 11.00 11.00 Communications Supervisor 3.00 4.00 4.00 4.00 4.00 4.00 - 4.00 4.00 Community Services Specialist 15.00 6.00 6.00 6.00 6.00 6.00 1.00 7.00 7.00 Corporal 2.00 - - - - - - Court Liaison - 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Crime Analyst 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Crime Prevention Specialist 2.00 - - - - 1.00 - 1.00 1.00 Crime Scene Investigation Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Crime Scene Specialist 5.00 3.00 3.00 3.00 3.00 3.00 1.00 4.00 4.00 Custody Officer 11.00 - - - - - - - - Electronics Technician - 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Emergency Services Administrator - 1.00 1.00 1.00 1.00 1.00 (1.00) - - Emergency Services Manager - - - - - - 1.00 1.00 1.00 Executive Secretary 1.00 2.00 2.00 2.00 2.00 2.00 - 2.00 2.00 Logistical Support Manager - - - - - - - - - Management Analyst 1.00 - - 1.00 1.00 1.00 - 1.00 1.00 Office Specialist II 4.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Park Ranger - 6.00 6.00 6.00 6.00 6.00 - 6.00 6.00 Police Administrative Svcs Commander 1.00 - - - - - - - - Police Captain 2.00 2.00 2.00 2.00 2.00 2.00 - 2.00 2.00 Police Helicopter Pilot 4.00 - - - - - Police Helicopter Sergeant 1.00 - - - - - - - - Police Lieutenant 8.00 6.00 6.00 6.00 7.00 7.00 - 7.00 7.00 Police Officer 108.00 102.00 102.00 102.00 105.00 105.00 - 105.00 1.00 106.00

POLICE DEPARTMENT
34 FY 09-10 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 21-22 FY 22-23 FY 22-23 FY 22-23 Adopted Adopted Adopted Amended Amended Adopted Adjustment Base Request Proposed

PERSONNEL SUMMARY BY DEPARTMENT
From Fiscal Year 2009-2010 Through Proposed Fiscal Year 2022-2023 Police Records Administrator 1.00 1.00 1.00 1.00 1.00 1.00 (1.00) - - Police Records, Property & Evidence Manager - - - - - 1.00 1.00 1.00 Police Records Bureau Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Police Records Shift Supervisor 3.00 3.00 3.00 3.00 3.00 3.00 - 3.00 3.00 Police Sergeant 25.00 23.00 23.00 23.00 21.00 21.00 1.00 22.00 22.00 Police Training Assistant 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Police Training Administrator 1.00 - - - - - - - - Property Evidence Specialist 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Property Evidence Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Public Affairs Manager - 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Range Master 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Senior Communications Officer 3.00 1.00 - 6.00 6.00 6.00 - 6.00 6.00 Senior Communications Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Senior Police Officer 13.00 2.00 2.00 2.00 2.00 2.00 - 2.00 2.00 Senior Police Records Technician 18.00 16.00 16.00 16.00 16.00 16.00 - 16.00 16.00 Special Events Coordinator - - - - - - - - - Telecommunications Manager * 1.00 - - - - - 0.50 0.50 0.50 Volunteer Coordinator - - - - - - - - - Total Police Department 263.00 212.00 212.00 213.00 215.00 216.00 3.50 219.50 1.00 220.50 Police Sworn Only 157.00 136.00 136.00 136.00 138.00 138.00 1.00 139.00 1.00 140.00 PART-TIME FTEs (FULL-TIME EQUIVALENTS )
Police Department 14.63 23.60 21.76 22.17 20.86 20.36 (1.50) 18.86 18.86 TOTAL POLICE DEPARTMENT 277.63 235.60 233.76 235.17 235.86 236.36 2.00 238.36 1.00 239.36 * Telecommunications Manager - as approved by the City Council on March 15, 2022, position serves both Police and Fire Departments 35 FY 09-10 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 21-22 FY 22-23 FY 22-23 FY 22-23 Adopted Adopted Adopted Amended Amended Adopted Adjustment Base Request Proposed

PERSONNEL SUMMARY BY DEPARTMENT
From Fiscal Year 2009-2010 Through Proposed Fiscal Year 2022-2023

FULL-TIME
Fire Chief 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Assistant Fire Marshal - 1.00 1.00 - - - - - 1.00 1.00 Fire Marshal - - - 1.00 1.00 1.00 - 1.00 1.00 Code Enforcement Officer - 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Division Chief - Administration - 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Battalion Chief 3.00 3.00 3.00 3.00 3.00 3.00 - 3.00 3.00 Battalion Chief - Administration 1.00 - - - - - - - - Deputy Fire Chief/Fire Marshal 1.00 - - - - - - - - Deputy Fire Chief/Operations 1.00 - - - - - - - - Emergency Medical Services Coordinator 1.00 - - - - 1.00 - 1.00 1.00 Executive Secretary 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Fire Captain 24.00 18.00 18.00 18.00 18.00 18.00 1.00 19.00 19.00 Fire Captain - Administration - 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Fire Engineer 24.00 18.00 18.00 18.00 18.00 18.00 - 18.00 18.00 Fire Protection Analyst 2.00 - - - - - - - - Fire Protection Specialist 2.00 2.00 2.00 2.00 3.00 5.00 - 5.00 (1.00) 4.00 Firefighter 48.00 42.00 42.00 42.00 42.00 42.00 - 42.00 42.00 Management Analyst 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 (1.00) - Office Specialist II 1.00 - - - 1.00 1.00 - 1.00 1.00 Senior Management Analyst - - - - - - - 1.00 1.00 Telecommunications Manager * - - - - - - 0.50 0.50 0.50 Total Fire and Rescue Department 111.00 90.00 90.00 90.00 92.00 95.00 1.50 96.50 - 96.50 Fire Sworn Only 100.00 83.00 83.00 83.00 83.00 83.00 1.00 84.00 - 84.00

FIRE AND RESCUE DEPARTMENT
36 FY 09-10 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 21-22 FY 22-23 FY 22-23 FY 22-23 Adopted Adopted Adopted Amended Amended Adopted Adjustment Base Request Proposed

PERSONNEL SUMMARY BY DEPARTMENT
From Fiscal Year 2009-2010 Through Proposed Fiscal Year 2022-2023 PART-TIME FTEs (FULL-TIME EQUIVALENTS )
Fire and Rescue Department 1.92 4.00 4.00 5.00 4.25 2.25 - 2.25 2.25 TOTAL FIRE AND RESCUE DEPARTMENT 112.92 94.00 94.00 95.00 96.25 97.25 1.50 98.75 - 98.75 * Telecommunications Manager - as approved by the City Council on March 15, 2022, position serves both Police and Fire Departments 37 FY 09-10 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 21-22 FY 22-23 FY 22-23 FY 22-23 Adopted Adopted Adopted Amended Amended Adopted Adjustment Base Request Proposed

PERSONNEL SUMMARY BY DEPARTMENT
From Fiscal Year 2009-2010 Through Proposed Fiscal Year 2022-2023

FULL-TIME
Economic & Development Services Director 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Administrative Secretary 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Assistant Development Services Director 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Assistant Planner 2.00 1.00 1.00 2.00 3.00 4.00 - 4.00 4.00 Associate Planner 1.00 3.00 3.00 3.00 3.00 3.00 - 3.00 3.00 Building/Combination Bldg. Inspector 4.00 5.00 5.00 5.00 4.00 4.00 - 4.00 4.00 Building Official 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Building Technician 1.00 - - - - - - - - Building Technician II 1.00 2.00 2.00 2.00 2.00 3.00 - 3.00 3.00 Chief of Code Enforcement 1.00 - - - - - - - - Chief of Inspection 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Chief Plans Examiner 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Code Enforcement Officer 8.00 9.00 6.00 7.00 9.00 9.00 - 9.00 9.00 Community Improvement Manager - - 1.00 1.00 1.00 1.00 - 1.00 1.00 Economic Development Administrator - - 1.00 1.00 1.00 1.00 - 1.00 1.00 Executive Secretary 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Grant Administrator - - - - 1.00 1.00 - 1.00 1.00 Management Analyst 1.00 3.00 3.00 2.00 2.00 2.00 - 2.00 2.00 Office Coordinator 1.00 - - - - - - - - Office Specialist II 6.00 1.00 1.00 1.00 - - - - 1.00 1.00 Neighborhood Improvement Manager - - - - - - - - - Office Coordinator 1.00 - - - - - - - - Permit Processing Specialist 1.00 1.00 1.00 2.00 2.00 2.00 - 2.00 1.00 3.00 Plan Checker 1.00 - 1.00 1.00 1.00 2.00 (1.00) 1.00 1.00 Plan Check Engineer 2.00 - - 1.00 1.00 1.00 1.00 2.00 2.00 Principal Planner 2.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00

DEVELOPMENT SERVICES DEPARTMENT
38 FY 09-10 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 21-22 FY 22-23 FY 22-23 FY 22-23 Adopted Adopted Adopted Amended Amended Adopted Adjustment Base Request Proposed

PERSONNEL SUMMARY BY DEPARTMENT
From Fiscal Year 2009-2010 Through Proposed Fiscal Year 2022-2023 Senior Code Enforcement Officer - 2.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Senior Electrical Inspector 1.00 - - - - - - - Senior Combination Inspector - - - - 1.00 1.00 - 1.00 1.00 Senior Management Analyst - - - 1.00 1.00 1.00 - 1.00 1.00 Senior Planner 2.00 2.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Senior Plumbing/Mechanical Inspector 1.00 - - - - - - - - Zoning Administrator - 1.00 1.00 1.00 1.00 1.00 (1.00) - - Total Development Services Department 44.00 38.00 36.00 40.00 43.00 46.00 - 46.00 2.00 48.00 PART-TIME FTEs (FULL-TIME EQUIVALENTS )
Development Services Department 1.50 7.95 8.80 8.79 8.64 6.64 - 6.64 (1.30) 5.34 TOTAL DEVELOPMENT SERVICES DEPARTMENT 45.50 45.95 44.80 48.79 51.64 52.64 - 52.64 0.70 53.34 39 FY 09-10 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 21-22 FY 22-23 FY 22-23 FY 22-23 Adopted Adopted Adopted Amended Amended Adopted Adjustment Base Request Proposed

PERSONNEL SUMMARY BY DEPARTMENT
From Fiscal Year 2009-2010 Through Proposed Fiscal Year 2022-2023

FULL-TIME
Public Works Director 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Active Transportation Coordinator - - - - - 1.00 - 1.00 1.00 Administrative Secretary 3.00 3.00 3.00 3.00 3.00 3.00 - 3.00 3.00 Assistant Engineer 6.00 4.00 5.00 4.00 4.00 4.00 - 4.00 4.00 Assistant Street Superintendent 1.00 - - - - - - - - Associate Engineer 3.00 4.00 3.00 4.00 4.00 5.00 1.00 6.00 1.00 7.00 City Engineer 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Construction Inspector 2.00 1.00 3.00 3.00 3.00 3.00 - 3.00 3.00 Contract Administrator - 1.00 1.00 1.00 1.00 1.00 (1.00) - - Energy and Sustainability Service Manager - - - 1.00 1.00 1.00 - 1.00 1.00 Engineering Technician I 1.00 - - - - - - - - Engineering Technician II 5.00 - - - - 1.00 - 1.00 1.00 Engineering Technician III 3.00 5.00 4.00 5.00 5.00 5.00 - 5.00 5.00 Equipment Mechanic II 3.00 2.00 2.00 2.00 2.00 2.00 - 2.00 2.00 Equipment Mechanic III 3.00 2.00 2.00 2.00 2.00 2.00 - 2.00 2.00 Executive Secretary 1.00 2.00 2.00 2.00 2.00 1.00 - 1.00 1.00 Facilities & Equipment Supervisor 1.00 - - - - - - - - Facilities Maintenance Technician 3.00 2.00 2.00 2.00 2.00 2.00 - 2.00 2.00 Lead Facilities Maintenance Technician - - - - - - - - 2.00 2.00 Lead Maintenance Worker 8.00 6.00 6.00 6.00 6.00 6.00 - 6.00 6.00 Lead Equipment Mechanic - - - 1.00 1.00 1.00 - 1.00 1.00 Maintenance Assistant - - - - - 1.00 - 1.00 1.00 Maintenance Services Manager 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Maintenance Superintendent - 3.00 3.00 3.00 3.00 3.00 - 3.00 3.00 Maintenance Supervisor 5.00 5.00 5.00 5.00 5.00 5.00 - 5.00 5.00 Maintenance Worker 19.00 5.00 6.00 6.00 6.00 6.00 - 6.00 (2.00) 4.00 Management Analyst 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Office Specialist I 1.00 1.00 - - - - - - -

PUBLIC WORKS DEPARTMENT
40 FY 09-10 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 21-22 FY 22-23 FY 22-23 FY 22-23 Adopted Adopted Adopted Amended Amended Adopted Adjustment Base Request Proposed

PERSONNEL SUMMARY BY DEPARTMENT
From Fiscal Year 2009-2010 Through Proposed Fiscal Year 2022-2023 Office Specialist II 1.00 - 1.00 1.00 1.00 2.00 - 2.00 2.00 Principal Civil Engineer - 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Public Right of Way Coordinator - - - - - - - - - Recreation Coordinator - - - - - - - - - Recreation Manager - - - - - - - - - Recreation Supervisor - - - - - - - - - Senior Engineer 3.00 3.00 3.00 3.00 3.00 3.00 - 3.00 3.00 Senior Maintenance Supervisor 1.00 - - - - - - - - Senior Maintenance Technician 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Senior Maintenance Worker 19.00 8.00 6.00 6.00 6.00 6.00 - 6.00 6.00 Senior Management Analyst - - - - - 1.00 - 1.00 1.00 Storekeeper - - - - - - - 2.00 2.00 Transportation Services Manager 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 Total Public Works Department 101.00 65.00 64.00 67.00 67.00 72.00 - 72.00 3.00 75.00 PART-TIME FTEs (FULL-TIME EQUIVALENTS )
Public Works Department 9.96 12.47 8.05 9.70 9.50 8.00 - 8.00 (1.75) 6.25 TOTAL PUBLIC WORKS DEPARTMENT 110.96 77.47 72.05 76.70 76.50 80.00 - 80.00 1.25 81.25 41 FY 09-10 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 21-22 FY 22-23 FY 22-23 FY 22-23 Adopted Adopted Adopted Amended Amended Adopted Adjustment Base Request Proposed

PERSONNEL SUMMARY BY DEPARTMENT
From Fiscal Year 2009-2010 Through Proposed Fiscal Year 2022-2023 Total Full-time Employees 602.00 477.00 480.00 502.00 512.00 530.00 11.00 541.00 8.00 549.00 Total Part-time FTE 72.61 137.71 136.10 136.05 129.92 121.86 (4.50) 117.36 (2.55) 114.81 Total Citywide FTE 674.61 614.71 616.10 638.05 641.92 651.86 6.50 658.36 5.45 663.81 42 All Funds Revenues and Sources of Funds
From Fiscal Year 2019-2020 Through Fiscal Year 2022-2023 Fund/Account Description
FY 19-20
Actual
FY 20-21
Actual
FY 21-22
Adopted
Budget
FY 22-23
Proposed
Budget
%
Incr/
(Dec)

GENERAL FUND

Fund 101 - General Fund $ 137,600,019 $ 150,212,010 $ 151,183,589 $ 163,507,538 8%

SPECIAL REVENUE FUNDS
Fund 130 - Cultural Arts Master Plan
Marijuana X Bus Tax $ - $ - $ 166,667 $ - -100% Marijuana Q Bus Tax - - - 166,667 0%
Total Fund 130 $ - $ - $ 166,667 $ 166,667 0%

Fund 140 - First Time Homebuyer Program
Marijuana X Bus Tax $ - $ - $ 166,667 $ 166,667 0% Total Fund 140 $ - $ - $ 166,667 $ 166,667 0%

Fund 150 - Disaster Fund
Other County Grants/Programs $ 8,877 $ 793,904 $ - $ - 0% Operating Transfers In - 5,053,108 - - 0%
Other Federal Grants 1,059,214 1,528,403 - - 0% Total Fund 140 $ 1,068,091 $ 7,375,416 $ - $ - 0%

Fund 201 - Gas Tax
Investment Earnings $ 133,849 $ 102,420 $ 40,000 $ 0 -100% GASB 31 Market Value Adjustmnt 121,627 (107,54 4) - - 0% Gasoline Tax - Section 2103 798,691 765,768 1,023,231 1,110,769 9% Gasoline Tax - Section 2105 590,859 584,754 666,742 727,641 9% Gasoline Tax - Section 2106 369,871 360,600 406,808 444,705 9% Gasoline Tax - Section 2107.1 746,072 791,272 848,480 994,072 17% Gasoline Tax - Section 2107.5 10,000 10,000 10,000 10,000 0% Other Reimbursements 10,780 71,583 - - 0%
Total Fund 201 $ 2,781,749 $ 2,578,852 $ 2,995,261 $ 3,287,187 10%

Fund 203 - Air Quality
Air Quality Improvement Fees $ 146,894 $ 149,875 $ 146,900 $ 150,000 2% Investment Earnings 8,508 5,013 3,005 - -100% GASB 31 Market Value Adjustmnt 5,748 (6,419) - - 0% Other Governmental Agencies - 122,540 - - 0% Total Fund 203 $ 161,150 $ 271,009 $ 149,905 $ 150,000 0%

Fund 204 - American Rescue Plan
American Rescue Plan $ - $ 13,113,464 $ - $ - 0% Investment Earnings - 381 - - 0%
Other Federal Grants - - 13,240,757 - -100% Total Fund 204 $ - $ 13,113,845 $ 13,240,757 $ - -100%

BUDGET 2022-2023
1 City of Costa Mesa, California
43 All Funds Revenues and Sources of Funds
From Fiscal Year 2019-2020 Through Fiscal Year 2022-2023 Fund/Account Description
FY 19-20
Actual
FY 20-21
Actual
FY 21-22
Adopted
Budget
FY 22-23
Proposed
Budget
%
Incr/
(Dec)
Fund 205 - HOME Investment Partnerships Program (HOME)
Lien/Loan Repayment $ 49,818 $ 46,325 $ 20,000 $ 20,000 0% Investment Earnings 33,005 21,986 30,000 - -100% HOME Invest. Partnership Grant 141,967 41,261 501,749 501,749 0% GASB 31 Market Value Adjustmnt 28,221 (21,084) - - 0% Total Fund 205 $ 253,011 $ 88,487 $ 551,749 $ 521,749 -5%

Fund 207 - Community Development Block Grant (CDBG)
Community Dev. Block Grant $ 411,358 $ 1,895,056 $ 1,121,215 $ 1,121,215 0% Investment Earnings 445 - - - 0%
Total Fund 207 $ 411,803 $ 1,895,056 $ 1,121,215 $ 1,121,215 0%

Fund 213 - Supplemental Law Enforcement Services (SLESF) Citizens’ Option Public Safety $ 273,684 $ 273,945 $ 265,965 $ 271,551 2% Investment Earnings 55 322 - - 0%
GASB 31 Market Value Adjustmnt 193 (259) - - 0% Total Revenues $ 273,932 $ 274,009 $ 265,965 $ 271,551 2% Total Fund 213 $ 273,932 $ 274,009 $ 265,965 $ 271,551 2%

Fund 216 - Rental Rehabilitation Program
Lien/Loan Repayment $ 40,000 $ - $ - $ - 0%
Investment Earnings 5,381 3,774 1,000 - -100% GASB 31 Market Value Adjustmnt 4,758 (3,754) - - 0% Total Fund 216 $ 50,139 $ 19 $ 1,000 $ - -100%

Fund 217 - Narcotics Forfeiture
Asset Forfeiture-County/Other $ 58,421 $ 4,641 $ - $ - 0% Asset Forf OC Drug/Gang Actvty 10,310 819 - - 0% Asset Forfeiture - Treasury 10,824 - - - 0% Asset Forfeiture - Justice 587,525 - - - 0% Investment Earnings 26,109 23,102 1,000 - -100% GASB 31 Market Value Adjustmnt 31,005 (22,688) - - 0% Total Fund 217 $ 724,193 $ 5,873 $ 1,000 $ - -100%

Fund 219 - Local Law Enforcement Block Grant
Investment Earnings $ 715 $ 462 $ - $ - 0%
GASB 31 Market Value Adjustmnt 582 (459) - - 0% Total Fund 219 $ 1,297 $ 2 $ - $ - 0%

Fund 220 - Office of Traffic Safety
Other Federal Grants $ 163,410 $ 273,383 $ - $ - 0% Total Fund 220 $ 163,410 $ 273,383 $ - $ - 0%

Fund 230 - Federal Grants
Other Federal Grants $ 13,300 $ 2,818,645 $ - $ 331,116 0% Investment Earnings 12,363 5,533 - - 0%
GASB 31 Market Value Adjustmnt 47,638 - - - 0% Total Fund 230 $ 73,301 $ 2,824,178 $ - $ 331,116 0%

2 City of Costa Mesa, California
BUDGET 2022-2023
44 All Funds Revenues and Sources of Funds
From Fiscal Year 2019-2020 Through Fiscal Year 2022-2023 Fund/Account Description
FY 19-20
Actual
FY 20-21
Actual
FY 21-22
Adopted
Budget
FY 22-23
Proposed
Budget
%
Incr/
(Dec)
Fund 231 - State Grants
Other State Grants $ 273,025 $ 1,196,710 $ 329,813 $ 527,803 60% Investment Earnings 686 352 500 - -100%
GASB 31 Market Value Adjustmnt 2,775 - - - 0% Total Fund 231 $ 276,486 $ 1,197,062 $ 330,313 $ 527,803 60% Fund 251 - Road Maintenance and Rehabilitation Account (RMRA) Gas Tax Investment Earnings $ 69,267 $ 71,625 $ 15,000 $ - -100% GASB 31 Market Value Adjustmnt 74,796 (77,806) - - 0% Gasoline Tax - Loan Repayment 130,218 - - - 0% Gasoline Tax - RMRA 2,006,161 2,127,817 2,263,862 2,570,782 14% Total Fund 251 $ 2,280,442 $ 2,121,636 $ 2,278,862 $ 2,570,782 13%

CAPITAL PROJECTS FUNDS
Fund 208 - Park Development Fees
Park Development Fees $ 1,049,018 $ 766,372 $ 708,869 $ 328,095 -54% Contributions - 100,000 - - 0%
Other Reimbursements - 6,966 - - 0%
Investment Earnings 125,578 77,781 50,000 - -100% GASB 31 Market Value Adjustmnt 98,324 (69,760) - - 0% Total Fund 208 $ 1,272,919 $ 881,359 $ 758,869 $ 328,095 9%

Fund 209 - Drainage Fees
Drainage Assessment Fees $ 898,498 $ 433,328 $ 426,411 $ 213,206 -50% Investment Earnings 39,586 34,027 20,000 - -100% GASB 31 Market Value Adjustmnt 38,898 (31,927) - - 0% Total Fund 209 $ 976,982 $ 435,428 $ 446,411 $ 213,206 -52%

Fund 214 - Traffic Impact Fees
Traffic Impact Fees $ 259,298 $ 1,212,500 $ 200,000 $ 1,533,025 667% Other Reimbursements - 1,855 - - 0%
Investment Earnings 93,197 64,666 30,000 - -100% GASB 31 Market Value Adjustmnt 81,608 (74,161) - - 0% Total Fund 214 $ 434,104 $ 1,204,859 $ 230,000 $ 1,533,025 567%

Fund 218 - Fire System Development
Fire Protect. Sys. Dev. Fees $ 167,540 $ - $ - $ - 0% Investment Earnings 10,844 4,572 700 - -100% GASB 31 Market Value Adjustmnt 5,764 (4,548) - - 0% Total Fund 218 $ 184,148 $ 23 $ 700 $ - -100%

Fund 228 - Fire Protection System Paramedic Fund
Fire Prot System Paramedic $ 301,792 $ - $ - $ - 0% Investment Earnings 3,462 4,163 - - 0%
GASB 31 Market Value Adjustmnt 5,249 (4,141) - - 0% Total Fund 228 $ 310,503 $ 21 $ - $ - 0%
BUDGET 2022-2023
3 City of Costa Mesa, California
45 All Funds Revenues and Sources of Funds
From Fiscal Year 2019-2020 Through Fiscal Year 2022-2023 Fund/Account Description
FY 19-20
Actual
FY 20-21
Actual
FY 21-22
Adopted
Budget
FY 22-23
Proposed
Budget
%
Incr/
(Dec)
Fund 401 - Capital Outlay
Contributions $ - $ 100,000 $ - $ - 0%
Other Federal Grants 599,689 605,285 - - 0% Other County Grants/Programs - 2,529,126 - - 0% Other Governmental Agencies - 1,670,000 - - 0% Other State Grants 727,500 244,004 - - 0%
Investment Earnings 191,364 154,011 60,000 - -100% GASB 31 Market Value Adjustmnt 113,335 (155,755) - - 0% Other Reimbursements 1,076,110 183,801 - - 0% Total Revenues $ 2,707,998 $ 5,330,472 $ 60,000 $ - -100% Operating Transfers In $ 4,402,681 $ 7,787,926 $ 7,570,450 $ 5,372,077 -29% Total Other Financing Sources $ 4,402,681 $ 7,787,926 $ 7,570,450 $ 5,372,077 -29% Total Fund 401 $ 7,110,679 $ 13,118,398 $ 7,630,450 $ 5,372,077 -30%

Fund 409 - Vehicle Parking District 1
Secured Property Tax $ 4,126 $ 3,685 $ 3,500 $ 4,000 14% Unsecured Property Tax 12 12 12 12 0%
Supplemental Property Tax 8 8 11 11 0%
Homeowners Property Tax 2 2 2 2 0%
Delinquent Tax - Penalties/Int 1 1 1 1 0%
Investment Earnings 169 484 200 - -100%
GASB 31 Market Value Adjustmnt 575 (503) - - 0% Total Fund 409 $ 4,894 $ 3,689 $ 3,726 $ 4,026 8%

Fund 410 - Vehicle Parking District 2
Secured Property Tax $ 12,653 $ 10,501 $ 12,260 $ 12,260 0% Unsecured Property Tax 10 10 11 11 0%
Supplemental Property Tax 7 7 11 11 0%
Homeowners Property Tax 2 2 2 2 0%
Delinquent Tax - Penalties/Int 1 1 1 1 0%
Investment Earnings 365 1,076 500 - -100%
GASB 31 Market Value Adjustmnt 1,258 (1,132) - - 0% Total Fund 410 $ 14,295 $ 10,465 $ 12,785 $ 12,285 -4%

Fund 413 - Golf Course Improvement
Investment Earnings $ 5,435 $ 4,545 $ 1,500 $ - -100% GASB 31 Market Value Adjustmnt 4,951 (4,979) - - 0% Golf Course Operations 108,759 163,715 110,000 110,000 0% Total Fund 413 $ 119,145 $ 163,281 $ 111,500 $ 110,000 -1% Fund 415 - Measure M2 Competitive
Measure “M2” Regional Grant $ 750,841 $ 83,149 $ 1,773,000 $ 385,000 -78% Investment Earnings 9,702 1,417 - - 0%
GASB 31 Market Value Adjustmnt 3,154 - - - 0% Total Fund 415 $ 763,697 $ 84,566 $ 1,773,000 $ 385,000 -78% 4 City of Costa Mesa, California
BUDGET 2022-2023
46 All Funds Revenues and Sources of Funds
From Fiscal Year 2019-2020 Through Fiscal Year 2022-2023 Fund/Account Description
FY 19-20
Actual
FY 20-21
Actual
FY 21-22
Adopted
Budget
FY 22-23
Proposed
Budget
%
Incr/
(Dec)
Fund 416 - Measure M2 Fairshare
Measure “M2” Fairshare $ 2,688,605 $ 2,666,018 $ 2,496,909 $ 2,927,964 17% Other Governmental Agencies - 64,568 - - 0% Other Reimbursements - 6,600 - - 0%
Investment Earnings 91,847 68,048 40,000 - -100% GASB 31 Market Value Adjustmnt 89,714 (50,058) - - 0% Total Fund 416 $ 2,870,166 $ 2,755,176 $ 2,536,909 $ 2,927,964 15%

Fund 417 - Jack Hammett Sports Complex Capital Improvement Jack Hammett Field Rental $ 150,750 $ 100,750 $ 150,750 $ 150,750 0% Investment Earnings 10,560 6,692 3,000 - -100% GASB 31 Market Value Adjustmnt 8,438 (6,657) - - 0% Total Fund 417 $ 169,748 $ 100,784 $ 153,750 $ 150,750 -2%

Fund 418 - Lions Park Project 2017 Bond
Investment Earnings $ 24,556 $ 1,799 $ 1,000 $ - -100% GASB 31 Market Value Adjustmnt 2,994 (160) - - 0% Total Fund 418 $ 27,550 $ 1,640 $ 1,000 $ - -100%

INTERNAL SERVICE FUNDS
Fund 601 - Equipment Replacement Fund
Investment Earnings $ 17,488 $ 24,637 $ 15,000 $ - -100% GASB 31 Market Value Adjustmnt 26,885 (58,925) - - 0% Sale of Automotive Equipment 32,156 3,804 - - 0% Sale of Other Equipment 4,042 3,842 - - 0% Other Governmental Agencies - 25,670 - - 0% Automotive Equipment, Rental 2,571,510 2,635,841 2,656,416 2,656,416 0% Contributions - 182,126 - - 0%
Donations 278,521 - - - 0%
Damage to City Property - 3,427 - - 0%
Total Revenues $ 2,930,601 $ 2,820,422 $ 2,671,416 $ 2,656,416 -1% Operating Transfers In $ 1,125,000 $ 2,862,342 $ - $ 2,803,300 0% Total Other Financing Sources $ 1,125,000 $ 2,862,342 $ - $ 2,803,300 0% Total Fund 601 $ 4,055,601 $ 5,682,764 $ 2,671,416 $ 5,459,716 104%

Fund 602 - Self Insurance Fund
Investment Earnings $ 241,645 $ 167,905 $ 110,000 $ - -100% GASB 31 Market Value Adjustmnt 219,612 (169,676) - - 0% Unemployment Premiums 80,421 80,914 80,000 80,000 0% General Liability Premiums 2,246,078 2,072,577 2,051,459 2,051,459 0% Settlements Revenue - 685 - - 0%
Workers’ Compensation Premiums 2,977,926 2,735,854 2,690,018 2,690,018 0% Total Revenues $ 5,765,682 $ 4,888,260 $ 4,931,477 $ 4,821,477 -2% Operating Transfers In $ - $ 4,004,586 $ - $ - 0% Total Other Financing Sources $ - $ 4,004,586 $ - $ - 0% Total Fund 602 $ 5,765,682 $ 8,892,846 $ 4,931,477 $ 4,821,477 -2% BUDGET 2022-2023
5 City of Costa Mesa, California
47 All Funds Revenues and Sources of Funds
From Fiscal Year 2019-2020 Through Fiscal Year 2022-2023 Fund/Account Description
FY 19-20
Actual
FY 20-21
Actual
FY 21-22
Adopted
Budget
FY 22-23
Proposed
Budget
%
Incr/
(Dec)
Fund 603 - IT Replacement Fund
Investment Earnings $ 101,291 $ 73,512 $ 50,000 $ - -100% GASB 31 Market Value Adjustmnt 87,159 (79,851) - - 0% Total Revenues $ 188,450 $ (6,339) $ 50,000 $ - -100% Operating Transfers In $ - $ 2,365,266 $ 2,271,135 $ 2,452,613 8% Total Other Financing Sources $ - $ 2,365,266 $ 2,271,135 $ 2,452,613 8% Total Fund 603 $ 188,450 $ 2,358,927 $ 2,321,135 $ 2,452,613 6%

TOTAL REVENUES $ 164,859,906 $ 200,904,945 $ 186,194,493 $ 185,764,519 0% TOTAL OTHER SOURCES $ 5,527,681 $ 17,020,120 $ 9,841,585 $ 10,627,990 8% GRAND TOTAL ALL FUNDS $ 170,387,587 $ 217,925,065 $ 196,036,078 $ 196,392,509 0%

* In previous years, the Sales and Use Tax - Prop 172 was included in a separate fund. Effective July 1, 2019 this revenue is recorded in the General Fund.
6 City of Costa Mesa, California
BUDGET 2022-2023
48 General Fund Revenues and Sources of Funds
From Fiscal Year 2019-2020 Through Fiscal Year 2022-2023 Fund/Account Description
FY 19-20
Actual
FY 20-21
Actual
FY 21-22
Adopted
Budget
FY 22-23
Proposed
Budget
%
Incr/
(Dec)

GENERAL FUND
Fund 101 - General Fund

Taxes
Secured Property Tax $ 30,094,033 $ 31,562,371 $ 33,133,820 $ 34,459,174 4% Unsecured Property Tax 892,821 909,820 935,865 1,011,083 8% Supplemental Property Tax 603,451 611,140 671,697 698,565 4% Homeowners Property Tax 149,197 146,527 149,613 155,598 4% Delinquent Tax - Penalties/Int 45,014 59,449 50,000 69,085 38% Property Transfer Tax 791,414 948,274 816,560 1,294,733 59% Property Tax In-Lieu of VLF 12,672,511 13,264,658 13,795,244 14,358,890 4% Sales Tax 55,866,830 63,834,760 59,938,452 71,243,148 19% Sales Tax - Prop 172 1,102,506 1,151,953 1,088,281 1,372,284 26% Transient Occupancy Tax 6,587,223 4,282,804 5,569,330 7,373,732 32% Electric Utility Franchise Tax 1,183,884 1,219,285 1,240,745 1,368,446 10% Cable TV Franchise Tax 988,888 920,523 988,929 861,236 -13% PEG Cable TV Franchise Tax 179,114 184,514 233,759 163,590 -30% Gas Utility Franchise Tax 210,033 225,067 225,067 280,978 25% Business License Tax 899,426 901,602 928,160 913,264 -2% Solid WasteHauler Frnchise Tax 2,261,045 2,346,183 2,494,543 2,494,543 0% Marijuana X Bus Tax 763,673 326,241 2,000,000 420,000 -79% Marijuana Q Bus Tax - - - 2,500,000 0%
Total Taxes $ 115,291,064 $ 122,895,170 $ 124,260,065 $ 141,038,349 14%

Licenses and Permits
Dog Licenses $ 78,070 $ 77,543 $ 78,221 $ 74,066 -5% Fire Permits 85,161 88,210 84,318 91,872 9% Fire Construction Permits 147,908 133,957 210,632 210,632 0% Building Permits 2,677,232 1,567,539 1,744,886 2,321,051 33% Electrical Permits 366,906 211,736 352,475 265,887 -25% Plumbing/Mechanical Permits 419,733 243,238 355,920 281,108 -21% Street Permits 585,280 832,055 355,491 856,421 141% Special Business Permits 215 - 430 430 0% Marijuana X Bus Permit 64,575 176,087 741,960 227,250 -69% Marijuana Q Bus Permit - - - 500,000 0%
Home Occupation Permits 22,536 25,078 25,000 25,963 4% Operator’s Permits 3,525 1,425 2,100 2,100 0% Self-Haul Permit 13,600 12,800 21,700 21,700 0% Other Permits 32,577 39,542 40,308 40,308 0% Total Licenses and Permits $ 4,497,318 $ 3,409,210 $ 4,013,441 $ 4,918,788 23%

BUDGET 2022-2023
7 City of Costa Mesa, California
49 General Fund Revenues and Sources of Funds
From Fiscal Year 2019-2020 Through Fiscal Year 2022-2023 Fund/Account Description
FY 19-20
Actual
FY 20-21
Actual
FY 21-22
Adopted
Budget
FY 22-23
Proposed
Budget
%
Incr/
(Dec)
Fund 101 - General Fund (continued)

Fines and Forfeitures
Municipal Code Violations $ 119,236 $ 145,877 $ 157,500 $ 175,000 11% Vehicle Code Violations 285,382 312,857 245,545 293,588 20% Parking Citations 968,044 573,380 968,044 568,044 -41% Red-Light Camera Violation 28,146 23,769 30,000 30,000 0% Total Fines and Forfeitures $ 1,400,807 $ 1,055,883 $ 1,401,089 $ 1,066,632 -24%

Use of Money and Property
Investment Earnings $ 712,834 $ 413,739 $ 600,000 $ 100,000 -83% GASB 31 Market Value Adjustmnt 866,147 (509,639) - - 0% Buildings/Grounds, Rental 221,492 227,529 200,000 220,000 10% Downtown Community Center,Rent 16,827 8,635 11,250 11,250 0% Balearic Community Center,Rent 15,037 146 20,000 20,000 0% Neighborhood Comm Center, Rent 5,981 146 42,500 42,500 0% Senior Center, Rental 54,995 - 52,500 52,500 0% Field Rental 96,697 23,519 85,000 85,000 0% Tennis,Rental 41,002 85,650 100,000 100,000 0% 3175 Airway Rental 115,374 132,276 172,272 172,272 0% Golf Course Operations 2,245,142 3,526,236 3,500,000 3,782,130 8% Bus Shelter Advertising 88,820 108,304 100,000 110,000 10% Total Use of Money and Property $ 4,480,349 $ 4,016,543 $ 4,883,522 $ 4,695,652 -4%

Other Government Agencies
Other Federal Grants $ 78,941 $ 297,945 $ - $ - 0% Motor Vehicle In-Lieu Tax 91,674 84,182 85,000 136,804 61% Peace Offcrs. Stand./Training 40,080 6,364 10,000 30,300 203% Beverage Container Program - - - 30,000 0% Mattress Recycling Council 10,650 17,145 10,500 10,500 0% Reimb. of Mandated Costs 91,105 111,647 50,000 100,000 100% Other State Grants 303,103 752,487 55,023 55,023 0% Other County Grants/Programs 297,961 94,977 65,000 230,000 254% Other Governmental Agencies 19,223 - - 21,625 0% Total Other Govt. Agencies $ 932,738 $ 1,364,747 $ 275,523 $ 614,252 123%

Fees and Charges
Plan Check Fee $ 812,585 $ 753,286 $ 748,247 $ 959,914 28% Zoning, Variance & CUP Fees 304,804 334,080 437,855 437,855 0% Marijuana X CUP 20,008 102,532 480,974 104,215 -78% Marijuana Q CUP - - - 255,270 0%
Subdivision Map Fees 30,090 6,000 23,750 23,750 0% Environmental Impact Fees 31,477 (1,841) 5,000 5,000 0% Vacation/Abandonment of R-O-W 150 150 750 750 0% Source Reduction/Recycling 36,504 6,100 12,000 12,000 0% Self Haul Per-Project Fee 66,320 39,667 83,500 83,500 0% 8 City of Costa Mesa, California
BUDGET 2022-2023
50 General Fund Revenues and Sources of Funds
From Fiscal Year 2019-2020 Through Fiscal Year 2022-2023 Fund/Account Description
FY 19-20
Actual
FY 20-21
Actual
FY 21-22
Adopted
Budget
FY 22-23
Proposed
Budget
%
Incr/
(Dec)
Fund 101 - General Fund (continued)
Fees and Charges (continued)
Special Policing Fees $ 740,665 $ - $ 400,000 $ 400,000 0% Marijuana X HdL Background 30,071 46,061 75,000 75,000 0% Marijuana Q HdL Background - - - 181,728 0% Vehicle Storage/Impound Fees 338,440 467,287 350,000 350,000 0% Vehicle Code Violation Fee 630 170 1,085 1,085 0% Repossessed Veh. Release Fees 3,330 3,765 3,728 3,728 0% Jail Booking Fees - City 70,352 75,904 100,000 - -100% Police False Alarms 192,378 96,413 100,000 100,000 0% Fingerprinting 11,054 3,135 23,175 23,175 0% Fire Inspections 90,675 16,745 100,000 100,000 0% Hazrdous Material Disclose Fee 2,064 - - - 0% EMS - First Responder Fee 7,626 - - 1,001 0% Paramedic Fee - Advanced 3,994,704 3,507,832 3,150,000 4,021,675 28% Paramedic GEMT Fees (330,672) (226,152) - (360,000) 0% Fire Plan Review Fees 166,132 103,701 101,000 147,793 46% Fire False Alarms - - 1,400 1,400 0%
Accident Cost Recovery 8,956 5,491 10,000 10,000 0% Fire Special Event Fees 14,042 41,462 32,000 41,462 30% Park Permits 28,202 2,323 50,000 50,000 0% Park Improvements 11,357 17,940 7,500 17,624 135% Youth Sports 17 - - - 0%
Aquatics 39,902 29,536 63,000 63,000 0%
Day Camp 35,973 33,465 183,330 183,330 0% Playgrounds 297,954 (292) 230,000 230,000 0% Special Events 29,690 16,110 37,800 37,800 0% Early Childhood 83,789 12,660 131,328 131,328 0% Instructional Classes 212,320 20,170 350,000 350,000 0% Basketball 10,928 1,649 15,750 15,750 0%
Adult Open Gym 4,293 - 6,750 6,750 0%
Softball 27,888 7,34 4 36,000 36,000 0%
Adult Futsal 1,612 - 1,650 1,650 0%
Teen Camp (1,892) 3,551 34,000 34,000 0%
Senior Center Charges (875) - 10,635 10,635 0% Community Event Charges 929 - - 4,500 0%
Photocopies 2,512 2,380 3,300 3,300 0%
Building Doc Retention Fee 92,514 61,063 50,000 60,000 20% Police Reports 26,587 25,202 29,246 29,246 0% Police Clearance Letters 3,480 3,090 3,958 3,958 0% Sale of Maps & Publications - - 200 - -100% Sale of Other Supplies 410 110 700 700 0% Central Services Charges 78,994 61,712 80,000 80,000 0% Business License Proc Fee 31,213 49,113 45,000 45,000 0% EV Charge Station Fees - 4,510 - 15,000 0% Other Charges for Services 11,565 13,275 14,000 14,000 0% Special Assessments - 799 1,000 1,000 0%
Total Fees and Charges $ 7,671,745 $ 5,747,499 $ 7,624,611 $ 8,404,872 10% BUDGET 2022-2023
9 City of Costa Mesa, California
51 General Fund Revenues and Sources of Funds
From Fiscal Year 2019-2020 Through Fiscal Year 2022-2023 Fund/Account Description
FY 19-20
Actual
FY 20-21
Actual
FY 21-22
Adopted
Budget
FY 22-23
Proposed
Budget
%
Incr/
(Dec)
Fund 101 - General Fund (continued)
Other Revenues
Contributions $ - $ - $ - $ 25,000 0%
Sponsorship - - - 60,000 0%
Donations $ 75,185 $ 50,000 $ - $ 70,000 0%
Construction Permit Insp. Fees 138,815 110,490 100,000 115,000 15% Fire Reinspection Fee 1,829 - - - 0%
Damage to City Property 23,462 20,096 25,000 25,000 0% Civil Subpoena Costs 12,433 14,265 14,247 14,407 1% Bus Shelter Maint Reimb 35,000 35,000 35,000 35,000 0% Public Notices 20,665 26,273 24,000 24,000 0% Other Reimbursements 380,605 420,292 350,000 350,000 0% Nonoperating Income - Other 1,060,817 1,581,124 1,464,562 1,749,586 19% Sale of Other Equipment 3 - 1,000 1,000 0% Other 427,175 292,272 150,000 300,000 100% Total Other Revenues $ 2,175,988 $ 2,549,813 $ 2,163,809 $ 2,768,993 28% Total Revenues $ 136,450,008 $ 141,038,864 $ 144,622,060 $ 163,507,538 13%

Other Financing Sources
Operating Transfers In $ 1,150,000 $ 9,173,146 $ 6,561,529 $ - -100% Total Other Financing Sources $ 1,150,000 $ 9,173,146 $ 6,561,529 $ - -100% Total Fund 101 $ 137,600,019 $ 150,212,010 $ 151,183,589 $ 163,507,538 8%

Fund 150 - Disaster Fund
Other Federal Grants $ 1,059,214 $ 1,528,403 $ - $ - 0% Other County Grants/Programs 8,877 793,904 - - 0% Total Revenues $ 1,068,091 $ 2,322,308 $ - $ - 0% Operating Transfers In $ - $ 5,053,108 $ - $ - 0% Total Other Financing Sources $ - $ 5,053,108 $ - $ - 0% Total Fund 150 $ 1,068,091 $ 7,375,416 $ - $ - 0% 10 City of Costa Mesa, California
BUDGET 2022-2023
52 Summary of Appropriations by Account - All Funds (Excludes CIP) From Fiscal Year 2019-2020 Through Fiscal Year 2022-2023 Account Description
Account
Number
FY 19-20
Actuals
FY 20-21
Actuals
FY 21-22
Adopted
Budget
FY 22-23
Proposed
Budget
Salaries and Benefits
Salaries and Wages 501000 $ - $ - $ (4,019,104) $ (4,019,104) Furloughs 501050 - - - -
Regular Salaries - Sworn 501100 23,210,093 22,816,872 25,817,387 26,395,756 Regular Salaries - Non-Sworn 501200 20,230,154 19,944,782 26,386,702 29,492,502 Non-Management 501202 - - - -
Regular Salaries - Part-Time 501300 4,791,349 3,956,381 4,914,403 5,031,707 Overtime 501400 7,191,572 5,748,712 4,036,524 4,039,324 Court 501410 - 256,790 - -
Accrual Payoff - Excess Max. 501500 530,663 544,193 191,128 191,128 Vacation/Comp. Time Cash Out 501600 419,182 339,273 303,980 303,980 Holiday Allowance 501700 912,513 790,135 757,707 930,904 Separation Pay-Off 501800 431,488 427,400 145,776 145,776 Other Compensation 501900 2,559,113 2,570,924 2,906,503 3,129,274 Furloughs 502200 - 1,634,270 - -
Cafeteria Plan 505100 9,190,101 9,012,954 11,648,637 12,604,416 Medicare 505200 1,095,265 872,435 874,264 940,217 Retirement 505300 30,042,756 29,191,353 32,471,231 35,190,255 Management 505301 - - - -
EE PERS Contribution 505309 - - - -
Longevity 505400 3,412 3,610 3,600 4,404
Executive Prof Development 505500 66,793 60,021 87,615 96,700 Auto Allowance 505600 39,163 45,892 56,100 153,500 Unemployment 505800 10,057 - 80,020 80,020
Workers’ Compensation 505900 2,328,091 2,084,776 2,207,147 2,207,147 City Contrib - Retiree Medical 506100 1,828,496 1,831,960 2,460,000 2,460,000 Subtotal Salaries and Benefits $ 104,880,262 $ 102,132,733 $ 111,329,620 $ 119,377,906

Maintenance and Operations
Stationery and Office 510100 $ 170,786 $ 155,333 $ 212,850 $ 227,950 Multi-Media, Promos, Subscrpt. 510200 412,430 315,791 583,289 552,789 Small Tools and Equipment 510300 141,043 269,852 269,557 268,417 Uniforms and Clothing 510400 315,179 464,330 381,660 414,160 Safety and Health 510500 405,625 704,118 528,480 564,480 Maintenance and Construction 510600 585,619 663,692 894,350 676,850 Agriculture 510700 77,154 71,487 97,000 97,000 Fuel 510800 529,632 470,963 501,400 501,400
Electricity - Buildings & Fac. 515100 554,495 602,939 578,820 581,220 Electricity - Power 515200 230,387 232,269 281,800 281,800 Electricity - Street Lights 515300 1,066,403 1,041,778 1,000,000 1,000,000 Gas 515400 57,759 61,813 45,400 45,400
Water - Domestic 515500 79,446 97,359 75,100 77,100 Water - Parks and Parkways 515600 773,895 1,010,482 859,100 859,100 Waste Disposal 515700 148,021 129,257 162,400 162,400 Janitorial and Housekeeping 515800 448,812 432,229 497,233 643,143 Postage 520100 3,445 1,858 442 442
Legal Advertising/Filing Fees 520200 239,196 238,936 240,332 240,332 BUDGET 2022-2023
1 City of Costa Mesa, California
53 Summary of Appropriations by Account - All Funds (Excludes CIP) From Fiscal Year 2019-2020 Through Fiscal Year 2022-2023 Account Description
Account
Number
FY 19-20
Actuals
FY 20-21
Actuals
FY 21-22
Adopted
Budget
FY 22-23
Proposed
Budget
Maintenance and Operations (Continued)
Advertising and Public Info. 520300 13,728 13,542 16,850 16,850 Telephone/Radio/Communications 520400 823,593 881,929 816,400 956,400 Business Meetings 520500 38,671 17,195 49,280 54,280 Mileage Reimbursement 520600 1,100 445 3,300 3,300 Dues and Memberships 520700 147,133 142,976 200,992 203,047 Board Member Fees 520800 37,800 37,400 49,700 41,300 Professional Development 520900 261,017 252,475 544,869 613,646 Buildings and Structures 525100 189,036 202,715 268,500 326,500 Landscaping and Sprinklers 525200 3,160,951 2,727,856 3,230,500 3,250,500 Automotive Equipment 525400 211,096 211,690 250,000 256,250 Office Furniture 525600 583 - 2,000 2,000
Office Equipment 525700 53,198 59,334 44,200 149,100 Other Equipment 525800 799,113 844,146 926,750 945,800 Streets, Alleys and Sidewalks 525900 974,745 991,658 1,007,200 1,007,200 Employment 530100 276,944 536,474 26,000 26,000 Consulting 530200 3,521,057 3,754,879 4,118,434 4,705,933 Legal 530300 3,307,183 2,923,117 2,776,420 2,764,420 Engineering and Architectural 530400 409,095 223,716 636,962 578,962 Financial & Information Svcs. 530500 517,175 503,245 1,078,750 1,078,750 Medical and Health Inspection 530600 127,366 184,604 192,100 192,100 Public Safety 530700 2,397,054 2,152,776 2,513,300 2,505,300 Recreation 530800 295,010 35,932 515,330 476,110 Sanitation 530900 530 715 1,200 1,200
Principal Payments 535100 1,610,000 1,675,000 2,450,000 2,450,000 Interest Payments 535200 1,359,572 1,265,631 1,067,905 1,067,905 External Rent 535400 593,143 349,719 846,198 841,798 Grants, Loans and Subsidies 535500 2,780,309 6,788,668 739,099 821,766 Depreciation 535600 1,279,617 1,216,665 1,350,000 50,000 Internal Rent Central Services 535800 87,733 61,712 99,722 99,722 Internal Rent Postage 535900 92,277 95,570 111,334 111,334 Internal Rent - Maintenance 536100 884,754 884,837 884,887 884,887 Internal Rent - Repl Cost 536200 1,142,860 1,224,816 1,217,816 1,217,816 Internal Rent - Fuel 536400 540,095 522,812 501,400 501,400 Internal Rent Genl Liability 536500 2,245,724 2,072,577 2,072,221 2,072,221 Internal Rent Workers’ Comp 536600 2,946,822 2,735,854 2,689,915 2,689,915 Internal Rent Unemployment 536700 79,972 80,914 80,180 80,180 General Liability 540100 1,041,280 1,178,015 1,625,875 1,625,875 Special Liability 540200 - - 9,400 9,400
Buildings & Personal Property 540500 - 92,326 225,200 165,200 Taxes and Assessments 540700 180,251 220,416 196,200 196,200 Contingency 540800 203,265 2,490,371 550,000 550,000 Other Costs 540900 496 668 1,715,775 1,640,656 Acquisition Costs 545500 13,376 - - -
Emergency Protective Measure 580200 1,575,969 2,254,444 - - Subtotal Maintenance and Operations $ 42,460,017 $ 48,874,323 $ 44,911,377 $ 44,425,206 2 City of Costa Mesa, California
BUDGET 2022-2023
54 Summary of Appropriations by Account - All Funds (Excludes CIP) From Fiscal Year 2019-2020 Through Fiscal Year 2022-2023 Account Description
Account
Number
FY 19-20
Actuals
FY 20-21
Actuals
FY 21-22
Adopted
Budget
FY 22-23
Proposed
Budget
Fixed Assets
Automotive Equipment 590500 $ 1,510 $ 6,719 $ 1,189,500 $ 1,939,302 Office Furniture 590600 9,363 9,211 16,900 12,900 Office Equipment 590700 6,960 - - -
Other Equipment 590800 1,348,944 1,742,174 6,075,535 3,065,359 Loss on Disposal of Assets 599100 33,905 170,904 - - Capital Replacement Reservce 599500 - - - 1,275,000 Subtotal Fixed Assets $ 1,400,682 $ 1,929,008 $ 7,281,935 $ 6,292,561

Transfers Out
Transfers Out 595100 $ 6,677,681 $ 31,246,374 $ 9,841,585 $ 10,627,990 Subtotal Transfers Out $ 6,677,681 $ 31,246,374 $ 9,841,585 $ 10,627,990

TOTAL APPROPRIATIONS - ALL FUNDS $ 155,418,643 $ 184,182,439 $ 173,364,517 $ 180,723,663

(1) In FY 2020-21, the City changed the budgeting methodology for professional development. Only executive professional development included in the employee MOUs is included in this account. Other professional development such as training, licenses and certificates are accounted for under maintenance and operations.
(2) In FY 2020-21, the City corrected the budgeting method for billing internal charges. The prior years have not been adjusted to ensure consistency with the audited financial statements.

BUDGET 2022-2023
3 City of Costa Mesa, California
55 Summary of Appropriations by Account – General Fund (Excludes CIP) From Fiscal Year 2019-2020 Through Fiscal Year 2022-2023 Account Description
FY 19-20
Actuals
FY 20-21
Actuals
FY 21-22
Adopted
Budget
FY 22-23
Proposed
Budget
Salaries and Benefits
Salaries and Wages $ - $ - $ (4,019,104) $ (4,019,104) Regular Salaries - Sworn 23,006,629 22,154,621 25,672,446 26,123,046 Regular Salaries - Non-Sworn 18,301,887 18,150,683 24,611,703 27,013,981 Regular Salaries - Part-Time 4,385,061 3,324,360 4,733,435 4,848,350 Overtime 6,731,151 5,197,220 3,957,348 3,957,348 Accrual Payoff - Excess Max. 525,747 538,580 186,128 186,128 Vacation/Comp. Time Cash Out 414,427 322,809 302,980 302,980 Holiday Allowance 907,540 781,983 755,107 924,854 Separation Pay-Off 429,726 412,170 145,376 145,376 Other Compensation 2,538,032 2,548,442 2,885,269 3,084,585 Furloughs - 395 - -
Cafeteria Plan 8,781,834 8,579,552 11,253,029 12,069,856 Medicare 876,510 812,009 843,843 899,590
Retirement 26,251,816 28,558,928 31,614,526 34,111,546 Longevity 3,412 3,610 3,600 4,404
Executive Prof Development 66,465 59,811 87,235 92,800 Auto Allowance 39,163 45,892 56,100 56,100
City Contrib - Retiree Medical 1,828,496 1,831,960 2,460,000 2,460,000 Subtotal Salaries and Benefits $ 95,087,897 $ 93,323,021 $ 105,549,021 $ 112,261,839

Maintenance and Operations
Stationery and Office $ 169,573 $ 153,014 $ 203,850 $ 218,950 Multi-Media, Promos, Subscrpt. 410,401 314,291 565,989 550,989 Small Tools and Equipment 136,653 260,464 252,116 250,976 Uniforms and Clothing 309,704 448,022 377,660 410,160 Safety and Health 405,625 502,118 527,980 563,980 Maintenance and Construction 304,632 371,439 329,350 319,350 Agriculture 77,154 71,487 97,000 97,000
Electricity - Buildings & Fac. 554,495 602,939 578,820 581,220 Electricity - Power 230,387 232,269 281,800 281,800 Electricity - Street Lights 1,066,403 1,041,778 1,000,000 1,000,000 Gas 57,759 61,813 45,400 45,400
Water - Domestic 79,446 97,359 75,100 77,100 Water - Parks and Parkways 773,895 1,010,482 859,100 859,100 Waste Disposal 147,270 128,156 161,400 161,400 Janitorial and Housekeeping 444,656 429,683 495,333 641,243 Postage 3,383 1,858 - -
Legal Advertising/Filing Fees 237,964 223,936 236,600 236,600 Advertising and Public Info. 13,121 12,540 14,300 14,300 Telephone/Radio/Communications 823,593 881,929 816,400 836,400 Business Meetings 38,671 17,195 48,580 53,580 Mileage Reimbursement 1,100 445 3,300 3,300
Dues and Memberships 147,133 142,186 198,992 201,047

BUDGET 2022-2023
1 City of Costa Mesa, California
56 Summary of Appropriations by Account – General Fund (Excludes CIP) From Fiscal Year 2019-2020 Through Fiscal Year 2022-2023 Account Description
FY 19-20
Actuals
FY 20-21
Actuals
FY 21-22
Adopted
Budget
FY 22-23
Proposed
Budget
Maintenance and Operations (Continued)
Board Member Fees 37,800 37,400 41,300 41,300 Professional Development 254,286 251,023 539,769 606,686 Buildings and Structures 130,389 95,516 202,500 202,500 Landscaping and Sprinklers 3,150,341 2,714,835 3,230,500 3,250,500 Automotive Equipment 446 - - -
Office Furniture 583 - 2,000 2,000
Office Equipment 53,094 59,141 44,000 148,900 Other Equipment 792,089 840,595 917,750 931,300 Streets, Alleys and Sidewalks 974,745 991,658 1,007,200 1,007,200 Employment 276,944 536,474 26,000 26,000
Consulting 2,583,785 2,689,041 3,289,863 3,597,395 Legal 3,306,286 2,920,494 2,768,300 2,756,300 Engineering and Architectural 375,079 197,976 568,898 568,898 Financial & Information Svcs. 517,175 503,245 1,078,750 1,078,750 Medical and Health Inspection 127,366 184,604 192,100 192,100 Public Safety 2,397,054 2,137,500 2,513,300 2,505,300 Recreation 295,010 35,932 495,330 476,110
Sanitation 530 715 1,200 1,200
Principal Payments 1,610,000 1,675,000 2,450,000 2,450,000 Interest Payments 1,203,487 1,139,501 1,067,905 1,067,905 External Rent 593,143 349,719 846,198 841,798 Grants, Loans and Subsidies 2,438,845 1,122,837 23,000 23,000 Internal Rent Central Services 87,706 61,712 99,722 99,722 Internal Rent Postage 92,159 95,397 110,792 110,792 Internal Rent - Maintenance 884,300 884,383 884,300 884,300 Internal Rent - Repl Cost 1,142,301 1,224,257 1,217,256 1,217,256 Internal Rent - Fuel 540,095 522,812 501,400 501,400 Internal Rent Genl Liability 2,240,855 2,069,259 2,069,259 2,069,259 Internal Rent Workers’ Comp 2,945,345 2,688,443 2,688,442 2,688,442 Internal Rent Unemployment 79,165 79,685 79,687 79,687 Taxes and Assessments 91,729 88,723 96,200 96,200 Contingency - 36,760 500,000 500,000
Other Costs 480 261 1,715,427 1,640,308
Acquisition Costs 13,376 - - -
Subtotal Maintenance and Operations $ 35,669,005 $ 33,240,302 $ 38,437,418 $ 39,066,403

2 City of Costa Mesa, California
BUDGET 2022-2023
57 Summary of Appropriations by Account – General Fund (Excludes CIP) From Fiscal Year 2019-2020 Through Fiscal Year 2022-2023 Account Description
FY 19-20
Actuals
FY 20-21
Actuals
FY 21-22
Adopted
Budget
FY 22-23
Proposed
Budget
Fixed Assets
Office Furniture $ 9,363 $ 9,211 $ 16,900 $ 12,900
Office Equipment 6,960 - - -
Other Equipment 1,247,869 1,565,872 1,418,406 1,538,406 Subtotal Fixed Assets $ 1,264,192 $ 1,575,083 $ 1,435,306 $ 1,551,306 Transfers Out
Operating Transfers Out $ 5,405,141 $ 22,073,228 $ 8,980,936 $ 10,627,990 Subtotal Transfers Out $ 5,405,141 $ 22,073,228 $ 8,980,936 $ 10,627,990

TOTAL APPROPRIATIONS - GENERAL FUND $ 137,426,236 $ 150,211,634 $ 154,402,681 $ 163,507,538

(1) In Fiscal Year 2020-21, the City changed the budgeting methodology for professional development. Only executive professional development included in the employee MOUs is included in this account. Other professional development such as training, licenses and certificates are accounted for under maintenance and operations.
(2) In Fiscal Year 2020-21, the City corrected the budgeting method for billing internal charges. The prior years have not been adjusted to ensure consistency with the audited financial statements.

BUDGET 2022-2023
3 City of Costa Mesa, California
58 Summary of Appropriations by Department/by Category – All Funds (Excludes CIP)
From Fiscal Year 2019-2020 Through Fiscal Year 2022-2023 Department/Category
FY 19-20
Actuals
FY 20-21
Actuals
FY 21-22
Adopted
Budget
FY 22-23
Proposed
Budget
City Council
Salaries and Benefits $ 555,470 $ 576,329 $ 728,160 $ 787,591 Maintenance and Operations 146,607 75,072 161,181 161,181 Fixed Assets 496 - 2,000 2,000
Subtotal City Council $ 702,573 $ 651,401 $ 891,341 $ 950,772

City Manager’s Office
Salaries and Benefits $ 9,182,209 $ 6,925,457 $ 8,004,591 $ 8,567,837 Maintenance and Operations 3,643,078 6,409,060 4,269,189 4,519,189 Fixed Assets 23,903 8,832 20,900 16,900
Subtotal City Manager’s Office $ 12,849,190 $ 13,343,349 $ 12,294,680 $ 13,103,926

City Attorney
Maintenance and Operations 1,482,750 1,020,568 1,000,000 1,000,000 Subtotal City Attorney $ 1,482,750 $ 1,020,568 $ 1,000,000 $ 1,000,000

Finance
Salaries and Benefits $ 2,533,530 $ 2,710,936 $ 3,442,488 $ 3,925,981 Maintenance and Operations 828,651 980,626 1,270,430 1,270,430 Fixed Assets 9,996 50,469 37,300 37,300
Subtotal Finance $ 3,372,177 $ 3,742,031 $ 4,750,218 $ 5,233,711

Parks and Community Services
Salaries and Benefits $ 4,081,988 $ 3,122,392 $ 5,156,090 $ 5,193,217 Maintenance and Operations 2,490,820 1,972,444 2,699,013 3,031,308 Fixed Assets 21,973 480 3,800 3,800
Subtotal Parks and Community Services $ 6,594,781 $ 5,095,316 $ 7,858,903 $ 8,228,325

Information Technology
Salaries and Benefits $ 2,053,079 $ 2,233,613 $ 2,929,561 $ 3,845,233 Maintenance and Operations 524,360 496,323 574,831 609,663 Fixed Assets 964,349 1,193,665 5,857,626 2,714,745 Subtotal Information Technology $ 3,541,789 $ 3,923,602 $ 9,362,018 $ 7,169,641

Police Department
Salaries and Benefits $ 47,605,566 $ 44,987,381 $ 44,968,433 $ 47,275,995 Maintenance and Operations 6,755,906 6,570,434 6,837,057 7,015,431 Fixed Assets 295,216 368,544 114,709 217,414
Subtotal Police Department $ 54,656,688 $ 51,926,360 $ 51,920,199 $ 54,508,840

Fire and Rescue Department
Salaries and Benefits $ 24,167,405 $ 24,943,737 $ 25,046,091 $ 27,415,853 Maintenance and Operations 4,844,305 4,764,999 5,061,112 5,067,282 Fixed Assets 9,104 40,656 35,000 35,000
Subtotal Fire and Rescue Department $ 29,020,814 $ 29,749,393 $ 30,142,203 $ 32,518,135

BUDGET 2022-2023
75 suMMarIes of
fInancIal data
City of Costa Mesa, California
59 Summary of Appropriations by Department/by Category – All Funds (Excludes CIP)
From Fiscal Year 2019-2020 Through Fiscal Year 2022-2023 Department/Category
FY 19-20
Actuals
FY 20-21
Actuals
FY 21-22
Adopted
Budget
FY 22-23
Proposed
Budget
Development Services
Salaries and Benefits $ 5,612,598 $ 5,495,888 $ 7,284,098 $ 8,005,553 Maintenance and Operations 1,304,471 6,110,035 1,926,549 2,015,076 Fixed Assets 14,137 79,530 13,200 13,200
Subtotal Development Services $ 6,931,206 $ 11,685,453 $ 9,223,847 $ 10,033,829

Public Services
Salaries and Benefits $ 9,088,417 $ 9,168,615 $ 11,159,108 $ 11,749,646 Maintenance and Operations 12,898,004 13,976,617 13,715,283 12,414,033 Fixed Assets 61,508 186,832 1,197,400 3,252,202 Subtotal Public Services $ 22,047,929 $ 23,332,064 $ 26,071,791 $ 27,415,881

Non-Departmental
Salaries and Benefits $ - $ 1,968,384 $ 2,611,000 $ 2,611,000 Maintenance and Operations 7,541,065 6,498,145 7,396,732 7,321,613 Fixed Assets 6,677,681 31,246,374 9,841,585 10,627,990 Subtotal Non-Departmental $ 14,218,746 $ 39,712,903 $ 19,849,317 $ 20,560,603

TOTAL APPROPRIATIONS - ALL FUNDS

Salaries and Benefits $ 104,880,262 $ 102,132,733 $ 111,329,620 $ 119,377,906 Maintenance and Operations $ 42,460,017 48,874,323 44,911,377 44,425,206 Fixed Assets $ 8,078,363 33,175,382 17,123,520 16,920,551

TOTAL APPROPRIATIONS - ALL FUNDS $ 155,418,643 $ 184,182,439 $ 173,364,517 $ 180,723,663 76 City of Costa Mesa, California
BUDGET 2022-2023
60 Summary of Appropriations by Department/by Category – All Funds (Excludes CIP)
From Fiscal Year 2019-2020 Through Fiscal Year 2022-2023 Department/Category
FY 19-20
Actuals
FY 20-21
Actuals
FY 21-22
Adopted
Budget
FY 22-23
Proposed
Budget
City Council
Salaries and Benefits $ 551,900 $ 569,640 $ 728,160 $ 787,591 Maintenance and Operations 146,422 75,072 161,181 161,181 Fixed Assets 496 - 2,000 2,000
Subtotal City Council $ 698,817 $ 644,712 $ 891,341 $ 950,772

City Manager’s Office
Salaries and Benefits $ 5,982,251 $ 4,161,412 $ 5,422,851 $ 5,955,491 Maintenance and Operations 1,759,797 1,898,436 1,941,964 2,191,964 Fixed Assets 23,903 8,832 20,900 16,900
Subtotal City Manager’s Office $ 7,765,950 $ 6,068,680 $ 7,385,715 $ 8,164,355

City Attorney
Maintenance and Operations 1,102,741 968,029 1,000,000 1,000,000 Subtotal City Attorney $ 1,102,741 $ 968,029 $ 1,000,000 $ 1,000,000

Finance
Salaries and Benefits $ 2,446,008 $ 2,602,464 $ 3,442,488 $ 3,925,981 Maintenance and Operations 796,380 925,824 1,270,430 1,270,430 Fixed Assets 9,996 50,469 37,300 37,300
Subtotal Finance $ 3,252,384 $ 3,578,756 $ 4,750,218 $ 5,233,711

Parks and Community Services
Salaries and Benefits $ 3,488,922 $ 2,556,845 $ 5,036,089 $ 4,972,318 Maintenance and Operations 2,054,517 1,4 47,264 2,624,613 2,703,213 Fixed Assets 19,078 480 3,800 3,800
Subtotal Parks and Community Services $ 5,562,516 $ 4,004,589 $ 7,664,502 $ 7,679,331

Information Technology
Salaries and Benefits $ 1,912,666 $ 2,166,144 $ 2,770,280 $ 3,094,544 Maintenance and Operations 345,332 400,339 524,831 559,663 Fixed Assets 933,747 1,193,665 1,228,745 1,348,745 Subtotal Information Technology $ 3,191,744 $ 3,760,148 $ 4,523,856 $ 5,002,952

Police Department
Salaries and Benefits $ 43,798,459 $ 42,769,155 $ 44,641,817 $ 46,665,709 Maintenance and Operations 6,477,576 5,943,647 6,582,736 6,717,238 Fixed Assets 249,690 193,142 88,461 88,461
Subtotal Police Department $ 50,525,724 $ 48,905,944 $ 51,313,014 $ 53,471,408

BUDGET 2022-2023
81 suMMarIes of
fInancIal data
City of Costa Mesa, California
61 Summary of Appropriations by Department/by Category – All Funds (Excludes CIP)
From Fiscal Year 2019-2020 Through Fiscal Year 2022-2023 Department/Category
FY 19-20
Actuals
FY 20-21
Actuals
FY 21-22
Adopted
Budget
FY 22-23
Proposed
Budget

Fire and Rescue Department
Salaries and Benefits $ 24,079,848 $ 24,270,527 $ 25,046,091 $ 27,415,853 Maintenance and Operations 4,776,417 4,731,131 5,061,112 5,067,282 Fixed Assets 9,104 40,656 35,000 35,000
Subtotal Fire and Rescue Department $ 28,865,368 $ 29,042,315 $ 30,142,203 $ 32,518,135

Development Services
Salaries and Benefits $ 5,225,696 $ 4,873,323 $ 6,745,164 $ 7,472,574 Maintenance and Operations 844,409 628,744 1,026,200 1,026,200 Fixed Assets 14,137 79,530 11,200 11,200
Subtotal Development Services $ 6,084,242 $ 5,581,596 $ 7,782,564 $ 8,509,974

Public Services
Salaries and Benefits $ 7,602,148 $ 7,385,128 $ 9,105,081 $ 9,360,777 Maintenance and Operations 10,060,856 10,401,331 10,847,619 11,047,619 Fixed Assets 4,043 8,309 7,900 7,900
Subtotal Public Services $ 17,667,046 $ 17,794,769 $ 19,960,600 $ 20,416,296

Non-Departmental
Salaries and Benefits $ 1,968,384 $ 2,611,000 $ 2,611,000 Maintenance and Operations 7,304,560 5,820,484 7,396,732 7,321,613 Transfers Out 5,405,141 22,073,228 8,980,936 10,627,990 Subtotal Non-Departmental $ 12,709,701 $ 29,862,096 $ 18,988,668 $ 20,560,603

TOTAL APPROPRIATIONS - GENERAL FUND

Salaries and Benefits $ 95,087,897 $ 93,323,021 $ 105,549,021 $ 112,261,839 Maintenance and Operations 35,669,005 33,240,302 38,437,418 39,066,403 Fixed Assets 1,264,192 1,575,083 1,435,306 1,551,306 Transfers Out 5,405,141 22,073,228 8,980,936 10,627,990

TOTAL APPROPRIATIONS - ALL FUNDS $ 137,426,236 $ 150,211,634 $ 154,402,681 $ 163,507,538 82 City of Costa Mesa, California
BUDGET 2022-2023
62

Costa Mesa City CouncilMay 10, 2022

Costa Mesa City Council
May 10, 2022