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
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
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