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
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
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
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