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
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
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