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
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
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
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
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
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