Costa Mesa City Council
May 9, 2023

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 9, 2023
Study Session
Council Member Marr will be attending the meeting via Zoom Webinar from:

Hyatt Place Boulder
2280 Junction Pl
Boulder, CO 80301
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1 REGULAR CITY COUNCIL AND

SUCCESSOR AGENCY TO THE

REDEVELOPMENT AGENCY, AND
HOUSING AUTHORITY*
Agenda May 9, 2023
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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.

2 REGULAR CITY COUNCIL AND

SUCCESSOR AGENCY TO THE

REDEVELOPMENT AGENCY, AND
HOUSING AUTHORITY*
Agenda May 9, 2023
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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.

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

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En conformidad con la Ley de Estadounidenses con Discapacidades (ADA), aparatos de asistencia están disponibles y podrán ser prestados notificando a la Secretaria Municipal. Si necesita asistencia especial para participar en esta junta, comuníquese con la oficina de la Secretaria Municipal al (714) 754-5225. Se pide dar notificación a la Ciudad por lo mínimo 48 horas de anticipación para garantizar accesibilidad razonable a la junta. [28 CFR

35.102.35.104 ADA Title II].

3 REGULAR CITY COUNCIL AND

SUCCESSOR AGENCY TO THE

REDEVELOPMENT AGENCY, AND
HOUSING AUTHORITY*
Agenda May 9, 2023

STUDY SESSION MEETING OF THE CITY COUNCIL
MAY 9, 2023 – 5:00 P.M.

JOHN STEPHENS
Mayor

JEFFREY HARLAN ANDREA MARR Mayor Pro Tem - District 6 Council Member - District 3

MANUEL CHAVEZ LOREN GAMEROS
Council Member - District 4 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
PUBLIC COMMENTS – Comments are limited to 2 minutes, or as otherwise directed.

4 REGULAR CITY COUNCIL AND

SUCCESSOR AGENCY TO THE

REDEVELOPMENT AGENCY, AND
HOUSING AUTHORITY*
Agenda May 9, 2023
STUDY SESSION ITEM:

1. FISCAL YEAR 2023-24 PROPOSED BUDGET STUDY SESSION 23-1205 RECOMMENDATION:

Conduct a Study Session regarding the Fiscal Year 2023-24 Proposed All Funds Budget of $232.8 million, with a General Fund component of $ 180.3 million, and provide initial feedback and direction to staff in advance of final adoption of the budget by June 30, 2023.

1. Four-Year Personnel Summary by Department

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/by Category - All Funds (Excludes CIP)

7. Summary of Appropriations by Department/by Category - General Fund (Excludes CIP)

8. Link to Proposed Budget
Attachments:

ADJOURNMENT

5 CITY OF COSTA MESA
Agenda Report
77 Fair Drive
Costa Mesa, CA 92626
File #: 23-1205 Meeting Date: 5/9/2023
TITLE:

FISCAL YEAR 2023-24 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 2023-24 Proposed All Funds Budget of $232.8 million, with a General Fund component of $180.3 million, and provide initial feedback and direction to staff in advance of final adoption of the budget by June 30, 2023.

BACKGROUND:

The Fiscal Year 2023-24 Proposed Budget includes collaboration efforts throughout all sectors, including public safety, parks, facilities, streets and housing for the City of Costa Mesa residents, businesses and visitors. Recommended budget adjustments contained in the Proposed Budget were prudently selected based on operational needs, the provision of essential core services to our community and to more effectively implement the City Council’s stated Goals and Priorities.

Guiding Principles
The guiding principles that inspired the recommendations for the FY 2023-24 Proposed 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:
§ 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; and § Advance Environmental Sustainability and Climate Resiliency.

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The recommendations contained in the FY 2023-24 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 2023-24 Proposed Budget, “The Art of Collaboration,” reflects the City Council’ssuccessful efforts in securing historic levels of funding for a variety of City programs and services that are in need of additional funding, including State and County funding for permanent supportive housing units for seniors and veterans in need through the State’s Project Homekey Program, and over $14 million from the State and the County for eight City parks and open space locations including Lions Park (Café structure), the Costa Mesa Skate Park, Fairview Park for bluff and mesa restoration, Shalimar Park, Ketchum Libolt Park, the Jack Hammett Sports Complex and TeWinkle Park, specifically.

This historic collaboration at all levels of government, and the resultant amount of increased funding from higher levels of government, allows us to achieve important community-centered goals and underfunded pressing needs. With support from State Senator Dave Min, Assemblywoman Cottie Petrie-Norris, and County Supervisor Katrina Foley, the City was able to secure landmark State and County funding to address various quality of life, as well as neighborhood improvements.

Funding requests contained in the FY 2023-24 Proposed Budget help to further stabilize or enhance critical City operations in order to better serve the public, and/or provide City employees with the technology, equipment and overall tools to perform their public service effectively. The Proposed Budget also helps to ensure both short- and long-term fiscal sustainability while committing additional resources to achieve Council’s goals.

Overview of FY 2023-24 Proposed All Funds Budget
The FY 2023-24 Proposed All Funds Budget totals $232.8 million. This reflects an increase of $26.6 million, or 13 percent, from the FY 2022-23 Adopted All Funds Budget of $206.2 million.

Table 1
FY 2023-24 PROPOSED BUDGET - ALL FUNDS
Appropriations All
Funds
Proposed FY 2023-
24 Adopted FY
2022-23
Increase/(Decrease)
Amount Percent
Operating Budget $187,491,589 $170,215,673 $17,275,916 10% Transfers Out 14,198,326 10,627,990 3,570,336 34%
Capital Budget 31,081,719 25,312,023 5,769,696 23%
Total $232,771,634 $206,155,686 $26,615,94813%
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’sspecial and restricted funds receive ongoing revenue streams, while some are

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Many of the City’sspecial 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 however, 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 2023-24 Proposed All Funds Budget are as follows:

Operating Budget
The proposed increase of $17.3 million or 10%, for a total of $187.5 million in the Operating Budget’s portion of the FY 2023-24 All Funds Budget is comprised of several items including:
· Annualized funding needed to attract, recruit and retain high quality staff through the recently negotiated labor contracts for all employees Citywide that aligned employee compensation to essentially average (market rate) levels ($5.1 million for year one); · A $2.4 million increase to the annual CalPERS retirement plan payment, as anticipated, (due to three-year lead time provided by CalPERS);
· A $1 million allocation for future debt service payments for a potential up to $18.0 million bond issuance to rehabilitate two aged Fire Stations and/or other public safety facilities (namely Fire Stations 2 and 4 (Living Quarters));
· Recruitment and retention incentives for public safety to help retain tenured and experienced staff in our Police and Fire Departments for adequate succession planning ($786,000); · A budget allocation of $500,000 in the Police Department Asset Forfeiture Fund for police camera and jail lock replacements;
· A $700,000 increase in the City’s street sweeping contract, funded through the Gas Tax Fund, · An increased budget allocation of $500,000 to more closely align the Fire Department’s budget with actual historical overtime costs (a shortfall of approximately $600,000 would still remain);
· A contractual increase of $50,000 in the City Attorney’s budget; · An additional $400,000 in the Police Department Budget to provide sufficient funding for contractual increases such as laboratory testing, warehouse rentals, jail maintenance and license plate readers; as well as professional training and uniforms for the jail staff; and · An additional $250,000 allocation to the Workers’Compensation operating budget in the Self-

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· An additional $250,000 allocation to the Workers’Compensation operating budget in the Self- Insurance Fund to stabilize funding for ongoing claims and administration costs.

Transfers Out
Transfers Out from All Funds total $14.2 million, an increase of $3.6 million, or 34 percent. Of that total, $13.1 million are Transfers Out from the General Fund into three funds, the Capital Improvement Fund ($6.8 million) to support the Capital Assets Needs Ordinance (CAN) requiring that

5.0 percent of General Fund revenues fund Capital Improvements; the 1.5 percent transfer to the Information Technology Replacement Fund ($3.1 million) for the planned replacement of the City’s aging technology and software systems; and the Equipment Replacement Fund ($3.2 million) to support the replacement of the City’s diverse fleet and large machinery, as well as ongoing maintenance costs. The remaining $1.1 million Transfer Out of the $14.2 million is from the American Rescue Plan Fund, consisting of a transfer into the General Fund for ($869,000) as revenue replacement and into the Housing Authority Fund ($232,000) to support homeless prevention and supportive services.

American Rescue Plan Fund (ARP)
A transfer of $869,000 from the ARP Fund to the General Fund will be made from the second tranche of $13.2 million. These monies were received as a result of the City’srevenue loss due to the COVID -19 worldwide pandemic. After this proposed transfer, the Fund will have a remaining unallocated balance of $7.2 million. However, there are numerous City Council priorities that can be financed with the remaining funds, and will be appropriated at the time of Council approval, such as a second Project Homekey Motel Conversion, a 15-bed expansion of the City’sBridge Shelter for unhoused individuals, among other proposals.

Information Technology Replacement Fund
Includes the transfer of $232,000 from the ARP Fund to the General Fund from the second tranche of $13.2 million, for a total transfer of $3.1 million into the ITRF to fund year 4 of the Information Technology Strategic Plan (ITSP). The Proposed Budget includes the funding of a Cyber Security Analyst position. This is a realignment from the ITSP, where a Network Administrator position was identified. Many governmental jurisdictions have recently been hijacked of their data systems, and the addition of a Cyber Security Analyst position to focus on protecting the City’s technological systems is crucial. Additionally, staff is requesting a one-year reprieve of transferring prior year’s funded positions from the ITSP to the General Fund. As a result, the Program Analyst II and an IT Manager remain in the ITRF proposed budget.

Capital Budget
The All-Funds Capital Budget of $31.1 million reflects the City’sannual Capital Improvement Program (CIP) Budget that contains an increase of $5.8 million. A comprehensive detail of the Proposed CIP Budget was presented at the April 11, 2023, Study Session and will be contained in further detail in the CIP section of the FY 2023-24 Proposed Budget Book. A few key projects include:
· Fairview Road at Belfast Avenue New Traffic Signal;
· Costa Mesa Country Club Modernization and Grounds Improvements; · Ketchum-Libolt Park Expansion;

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· Lions Park Café;
· Tewinkle Skate Park Expansion, and;
· Fairview Park Restoration and Improvement.

CIP revenues were amended due to a higher projected revenue estimate of $385,000. Staff recommends to allocate these funds to a Westside Park acquisition fund.

FY 2023-24 Proposed General Fund Budget Overview
The Proposed FY 2023-24 General Fund expenditure budget is a structurally balanced budget and totals $180.3 million. This reflects an increase of $16.4 million or 10 percent, from the FY 2022-23 Adopted Budget of $163.6 million. Table 2 is a summary of the FY 2023-24 General Fund Proposed Revenue and Expenditure Budget.

Table 2
FY 2023-24 GENERAL FUND PROPOSED BUDGET
Proposed FY
2023-24
Adopted FY
2022-23
Increase/(Decrease)
Amount Percent
Estimated Revenues $179,458,144 $163,627,541 $15,830,603 10% Transfers In 868,898 - 868,898 (100%)
Total Resources $180,327,042 $163,627,541
136,637,270
16,699,501 10%
Operating Budget $167,229,453 $152,999,551 $14,229,902 9% Transfers Out 13,097,589 10,627,990 2,469,599 23%
Total Appropriations $180,327,042 $163,627,541 $16,444,563 10% General Fund Revenue Highlights
Recurring General Fund Revenue is expected to favorably increase in categories such as Sales and Use Tax, Licenses and Permits, Use of Money and Property, and Fees and Charges, consistent with increases experienced to date this fiscal year and in prior fiscal years. General Fund revenues are typically used to cover public safety, parks and community services, development services, and other activities and programs known to residents. Additionally, a transfer from the American Rescue Plan (ARP) Fund provides for additional funding to Capital Improvement and Information Technology Replacement Funds to ensure compliance with the City’s Municipal Code for the second tranche of $13.2 million received. The Proposed Budget for the fiscal year commencing July 1, 2023, is structurally balanced without the use of General Fund reserves.

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Sales and Use Tax: Sales tax is the largest revenue category in Costa Mesa, and is estimated at $82.5 million, or a 10 percent increase, over the FY 2022-23 Amended Budget; and $9.8 million over the FY 2022-23 Adopted Budget. Strong job numbers and low unemployment rates allowed consumption spending to remain solid in FY 2022-23.

Property Tax: All combined Property Tax revenues are estimated at $54.3 million, reflecting a three percent growth over the prior fiscal year. Despite a slight decline in home sales, the competitiveness in the housing market continues to intensify as home are selling faster and the sales to price ratio is improving.

Transient Occupancy Tax (TOT): Hotel tax revenues are projected to surpass pre-pandemic levels, with an estimated $9.6 million anticipated next year versus the FY 2022-23 Adopted Budget of $7.4 million. As a result of an increase in leisure travel, revenue is on an upward trend. Due to the shift from consumers spending less on tangible items and more on experiences, spending on travel and leisure is expected to continue its steady rise.

Fees and Charges: Fees and Charges are showing signs of recovery at $9.7 million, an increase of $1.3 million or 15 percent increase. Approximately $600,000 is attributed to an increase in paramedic fee, and $640,000 are revenues anticipated from plan fees.

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 seven (7) percent tax on cannabis retail businesses. The FY 2023-24 Proposed Budget includes an estimated $2.9 million in cannabis taxes, as the City has already approved over 20 retail storefront and non- storefront businesses. Staff anticipates that with these businesses, the projected retail tax revenue will be realized in FY 2023-24. Also, as previously approved by the Council, the Proposed Budget has two restricted special revenue funds that are financed by the cannabis retail tax: the Arts and Culture Master Plan Fund and First Time Homebuyers Fund. 1/2 Percent for the Arts: Of the total seven percent cannabis tax rate, half a percent is

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1/2 Percent for the Arts: Of the total seven percent cannabis tax rate, half a percent is dedicated to the Arts and Culture Master Plan in the FY 2023-24 Proposed Budget. The Arts and Culture Master Plan Fund was set up to record the ongoing expenses of the Arts and Culture Master Plan, including the Arts Coordinator position. As the City is still completing its implementation of the Retail Cannabis Program, there is little funding in the Arts and Culture Master Plan Fund at this time to support the items contained in the approved Master Plan for Year 3. In order to fully support the City’sarts program and goals, staff recommends a change to the financing strategy to simply fund each year’scosts from available Cannabis Retail Tax receipts as needed to fully implement the Plan, versus a ½ percent for the Arts as that amount will be insufficient to fund the Master Plan’simplementation even when the $2.9 million in estimated retail tax revenue comes to fruition.
1/2 Percent for a First Time Homebuyers Program: The FY 2023-24 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. It is anticipated this Fund will be able to support this initiative once cannabis retail tax revenues are received at projected levels in the City’s coffers.

While the estimated increase in General Fund revenue is projected at 10 percent next year as compared to the current year’s Adopted Budget, please note that the most recent estimates of current year General Fund revenue, as reflected in the FY 2022-23 Amended Budget is $175 million, reflecting a three percent increase year over year.

FY 2023-24 General Fund Budget Expenditure Highlights
The Proposed General Fund Budget for FY 2023-24 reflects total expenditures of $180.3 million.

Of this amount, $167.3 million in operating costs represents an increase of $14.2 million, or nine percent, from the current year adopted operating budget of $153 million. The remaining $13.1 million represents the Transfers Out to the Capital Improvement Fund, the Information Technology and Equipment Replacement Funds described earlier. The FY 2023-24 Proposed Budget for expenditures includes the following significant items:
· A Table of Organization reflecting 586 full-time employees and 102.84 part-time employees for a total of 688.84 as detailed below.
§ Approved a net of 6.91 FTEs during the mid-year budget report, an increase to 682.22 from the current year adopted budget.
§ Added a net of 6.62 full-time equivalent (FTE) employees. Proposed positions include:

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· An increase of $187,471 for software contractual increases and additional licenses in the Information Technology Department;
· $1.0 million as seed money for the anticipated annual bond debt payment for the replacement of Fire Stations 2 and 4, Fire Station 2 was built in 1966 (57 years old), and Station 4 was built in 1967 (56 years old);
· $3.1 million for the Council approved Five-Year Information Technology Strategic Plan (Year 4) and also in compliance with the City’s municipal code;
· Transfer of $3.2 million to the Equipment Replacement Fund to acquire the replacement of vehicles and equipment;
· $250,000 increase in Internal Rent allocation to all departments for the Self Insurance Fund · A $2.4 million increase in the annual required CalPERS contributions; · An additional $1.0 million in funding for medical, dental and vision benefits as per contractual MOU requirements;
· The continuation of the $4.0 million vacancy factor (negative appropriation); and · No use of General Fund Reserves or ARPA funds to balance the General Fund

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Commitment to Public Safety:

The FY 2023-24 Proposed Budget includes $94 million designated for the City’s commitment to public safety comprised of the Police and Fire and Rescue Departments. The public safety budgets make up more than 52 percent of the General Fund Proposed Budget at 33 percent and 19 percent, respectively. Of the 586 Citywide full-time personnel, approximately 41% are sworn which is the highest level since the Great Recession.

The Police Department budget now contains 142 full-time sworn personnel, reflecting one Deputy Police Chief position approved at mid-year. Staff is requesting a reallocation of three part time positions to full time, resulting in an additional 1.0 FTE and $155,605. Further, the Police Department’smaintenance and operations budget increased by $278,449, primarily for contractual services. The total increase to the Police Department’sGeneral Fund budget is $434,054. As part of the City’s approach to balance the Department’s General Fund budget, a vacancy factor of approximately $3.7 million in the FY 2023-24 Proposed Budget continues to be applied.

The Fire and Rescue Department contains 85 full-time sworn personnel. City staff is requesting to update the Fire Division Chief position to Assistant Fire Chief, sworn, and the Fire Marshal position to Assistant Fire Chief, non-sworn. There will be no impact to the full-time personnel count for the department, and an estimated $56,797 annually. Additionally, the Proposed Budget includes a $500,000 increase in the department’s overtime budget to better align to the actual expenditures.

The FY 2023-24 Proposed Budget for the Equipment Replacement Fund includes funding to replace public safety aging vehicles and equipment including the financing of a 2003 American LaFrance Pumper with a replacement cost of $1.5 million, and a 2004 American LaFrance Combination Pumper for $1.2 million with partial funding from the Community Development Block Grant, and the

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Pumper for $1.2 million with partial funding from the Community Development Block Grant, and the purchase of multiple fleet items, including sixteen police vehicles with replacement costs totaling $1.05 million.

Diversify, Stabilize, and Increase Housing to Reflect Community Needs To support affordable housing, $700,000 is recommended to be allocated from the current fiscal year’ssalary savings towards consulting services for the community visioning and rezoning work to comply with Measure K.

Advance Environmental Sustainability and Climate Resiliency In an effort to achieve environmental sustainability, the Proposed Budget includes funding for hybrid and electric vehicles; additional funding for tree planting and maintenance costs; and a full-time management analyst (Solid Waste Coordinator) to address solid waste regulations.

Transfers Out
Transfers Out from All Funds total $14.2 million. Of the total, $13.1 million are Transfers Out from the General Fund and into three funds, the Capital Improvement Fund ($6.8 million) to support the Capital Assets Needs Ordinance (CAN) that requires five percent of General Fund revenues; the 1.5 percent transfer to the Information Technology Replacement Fund ($3.1 million) for the planned replacement of aging technology and software systems throughout the City, the Equipment Replacement Fund ($3.2 million) to support the replacement of the City’saging fleet and ongoing fleet maintenance costs. The remaining $1.1 million of the total $14.2 million in Transfers Out are from the American Rescue Plan Fund into the General Fund ($869,000) and the Housing Authority Fund ($232,000) to support homeless prevention services.

Finally, the proposed budget includes a realignment of the City’sconstituent services into the City Manager’sOffice to reflect the legal reporting structure and to improve the collaboration with other City departments under the City Manager’s purview for enhanced customer service and speedy response times. This results in an adjustment of the City Council’s budget.

Consolidated Master Fee and Charges Schedule
Staff has been diligently working over the past year to consolidate the City’scurrent fees into one master schedule. Consolidating the City’scurrent fees into a consolidated schedule will allow for more effective annual review and periodic update of fees. Accordingly, staff recommends a consolidated schedule of fees and an annual review of all fees as part of the City’snormal course of business operations. Typically, a cost of service study is anticipated to be completed every three to five years, with incremental updates occurring in the years in between comprehensive studies.

ALTERNATIVES
The City Council can provide alternative direction to staff on the Proposed Budget for FY 2023-24 through June 30, 2023.

FISCAL REVIEW:

Staff is requesting City Council provide feedback and direction in advance of final adoption of the FY 2023-24 Proposed Budget. Staff will be bringing the FY 2023-24 Proposed Budget forward to a Public Hearing on June 6, 2023, for additional feedback or final adoption. An additional Study

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Public Hearing on June 6, 2023, for additional feedback or final adoption. An additional Study Session can be held on Tuesday, June 13, 2023, if needed, with a second alternative final adoption date of Tuesday, June 20, 2023, 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, and; · Advance Environmental Sustainability and Climate Resiliency.

CONCLUSION:

The overview of the Proposed General Fund expenditure and revenue projections for FY 2023-24 was fully vetted by staff, being prudent in any proposed increases.

To continue providing essential services to the community coupled with the City Council goals in mind, staff recommends that the City Council discuss and provide feedback on the FY 2023-24 Proposed Budget.

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 to serve.

It is our hope and belief that the FY 2023-24 Proposed Budget creates a solid foundation for “The Art of Collaboration.”

16 Four-Year Personnel Summary by Department
From Fiscal Year 2020-2021 Through Fiscal Year 2023-2024 FY 20-21
Adopted
FY 21-22
Adopted
FY 22-23
Adopted
FY 22-23
Amended
FY 23-24
Proposed
City Council
Council Member 7.00 7.00 7.00 7.00 7 .00
Executive Assistant 1. 00 1. 00 1. 00 1. 00 1.00
Senior Management Analyst//Chief of Staff0* 1. 00 1. 00 1. 00 1. 00 - Management Aide* 1. 00
Management Analyst* - 1. 00 1. 00 1. 00 -
Total City Council 9.00 10.00 10.00 11.00 8.00
*Constituent services staff moved to City Manager’s Office City Manager’s Office
City Manager 1. 00 1. 00 1. 00 1. 00 1.00
Assistant City Manager 1. 00 2 .00 2 .00 1. 00 1.00 Administrative Assistant 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 - -
City Clerk 1. 00 1. 00 1. 00 1. 00 1.00
Community Outreach Worker - - 2 .00 2 .00 2.00
Community Outreach Supervisor - - 1. 00 1. 00 1.00
Deputy City Clerk 2 .00 2 .00 2 .00 2 .00 2.00
Deputy City Manager - - - 1. 00 1.00
Executive Assistant to the City Manager 1. 00 1. 00 1. 00 1. 00 1.00 Executive Assistant 1. 00 1. 00 1. 00 1. 00 1.00
Graphics Designer 1. 00 1. 00 1. 00 1. 00 1.00
Human Resources Administrator 1. 00 1. 00 2 .00 2 .00 2.00 Human Resources Analyst 4 .00 3 .00 4 .00 4 .00 4.00 Human Resources Manager 1. 00 1. 00 1. 00 1. 00 1.00 Human Resources Office Specialist II 1. 00 - - - -
Human Resources Assistant - 1. 00 1. 00 1. 00 1.00
Human Resources Technician - 1. 00 1. 00 1. 00 1.00
Management Aide - - - - 1.00
Management Analyst 1. 00 3 .00 3 .00 3 .00 3.00
Neighborhood Improvement Manager - - 1. 00 1. 00 1.00 Office Specialist II - 1. 00 1. 00 1. 00 1.00
Principal Human Resources Analyst 2 .00 2 .00 2 .00 2 .00 2.00 Public Affairs Manager 2 .00 2 .00 2 .00 2 .00 2.00 Real Property Manager - 1. 00 1.00
Senior Management Analyst 1. 00 1. 00 1. 00 1. 00 3.00 Senior Code Enforcement Officer - - 1. 00 1. 00 1.00 Video Production Coordinator 1. 00 1. 00 1. 00 1. 00 1.00 Video Production Specialist 1. 00 1. 00 1. 00 1. 00 2.00 Website Coordinator/ Programmer Analyst I 1. 00 1. 00 1. 00 1. 00 1.00 Total City Manager’s Office 27.00 30.00 37.00 38.00 42.00 *Constituent service staff moved in City Manager’s Office 1City of Costa Mesa, California

Attachment 1
17 Four-Year Personnel Summary by Department
From Fiscal Year 2020-2021 Through Fiscal Year 2023-2024

FY 20-21
Adopted
FY 21-22
Adopted
FY 22-23
Adopted
FY 22-23
Amended
FY 23-24
Proposed

Finance Department
Finance Director 1.00 1.00 1.00 1.00 1.00
Accountant 2.00 1.00 1.00 1.00 1.00
Accounting Specialist I 1.00 1.00 1.00 1.00 1.00 Accounting Specialist II 3.00 3.00 4.00 4.00 4.00 Accounting Supervisor 1.00 1.00 1.00 1.00 1.00 Assistant Finance Director 1.00 1.00 1.00 1.00 1.00 Budget and Purchasing Manger 1.00 1.00 1.00 1.00 1.00 Budget Analyst 2.00 2.00 - - -
Business License Inspector - 1.00
Buyer 3.00 3.00 3.00 2.00 2.00
Executive Assistant 1.00 1.00 1.00 1.00 1.00 Financial Analyst - 1.00 1.00 2.00 2.00
Finance Manager - - - 1.00 1.00
Management Analyst 1.00 - - - -
Payroll Coordinator 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 2.00 1.00 1.00 1.00 Purchasing Supervisor 1.00 1.00 1.00 1.00 1.00 Revenue Supervisor 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
Treasury Specialist 1.00 - - - -
Total Finance Department 22.00 23.00 24.00 24.00 25.00

Parks And Community Services Department
Parks and Community Services Director 1.00 1.00 1.00 1.00 1.00 Arts Specialist - 1.00 1.00 1.00 1.00
Assistant Recreation Supervisor 3.00 3.00 3.00
Community Outreach Worker 2.00 2.00 - 1.00 1.00 Executive Assistant 1.00 1.00 1.00 1.00 1.00 Fairview Park Administrator 1.00 1.00 1.00 1.00 1.00 Maintenance Worker - 1.00 1.00 1.00 1.00
Management Analyst 1.00 1.00 1.00 1.00 1.00 Neighborhood Improvement Manager 1.00 1.00 - - - Office Specialist II 1.00 1.00 1.00 1.00 1.00 Recreation Coordinator 4.00 4.00 5.00 5.00 5.00 Recreation Manager 1.00 1.00 1.00 1.00 1.00 Recreation Specialist - - - 3.00 3.00
Recreation Supervisor 2.00 2.00 2.00 3.00 7.00 Senior Code Enforcement Officer 1.00 1.00 - - - Senior Recreation Supervisor 2.00 2.00 - 2.00 2.00 Total Parks and Community Svcs Department 19.00 21.00 18.00 22.00 26.00

2 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2023-2024
18 Four-Year Personnel Summary by Department
From Fiscal Year 2020-2021 Through Fiscal Year 2023-2024

FY 20-21
Adopted
FY 21-22
Adopted
FY 22-23
Adopted
FY 22-23
Amended
FY 23-24
Proposed

Information Technology Department
Information Technology Director 1.00 1.00 1.00 1.00 1.00 Information Technology Manager 1.00 2.00 2.00 2.00 2.00 Computer Operations & Networking Sup. 1.00 1.00 1.00 1.00 1.00 Cyber Security Analyst - - - - 1.00
Executive Assistant 1.00 1.00 1.00 1.00 1.00 Management Analyst - - 1.00 1.00 1.00
Network Administrator 5.00 5.00 5.00 5.00 5.00 Office Specialist II - - - 1.00 1.00
Programmer Analyst II 2.00 3.00 4.00 4.00 4.00 Senior Programmer Analyst 3.00 3.00 4.00 4.00 4.00 Systems & Programming Supervisor 1.00 1.00 1.00 1.00 1.00 Total Information Technology Department 15.00 17.00 20.00 21.00 22.00

Police Department
Police Chief 1.00 1.00 1.00 1.00 1.00
Deputy Police Chief - - 1.00 1.00
Administrative Assistant 1.00 1.00 1.00 1.00 1.00 Animal Control Officer 2.00 2.00 2.00 2.00 3.00 Civilian Investigator 1.00 1.00 1.00 1.00 1.00 Communications Installer 1.00 1.00 1.00 1.00 1.00 Communications Officer 11.00 11.00 11.00 11.00 11.00 Communications Supervisor 4.00 4.00 4.00 4.00 4.00 Community Services Specialist 6.00 6.00 7.00 7.00 7.00 Court Liaison 1.00 1.00 1.00 1.00 1.00
Crime Analyst 1.00 1.00 1.00 1.00 2.00
Crime Prevention Specialist - 1.00 1.00 1.00 1.00 Crime Scene Investigation Supervisor 1.00 1.00 1.00 1.00 1.00 Crime Scene Specialist 3.00 3.00 4.00 4.00 4.00 Custody Officer - - - 10.00 10.00
Custody Supervisor - 1.00 1.00
Electronics Technician 1.00 1.00 1.00 1.00 1.00 Emergency Services Administrator 1.00 1.00 - - - Executive Assistant 2.00 2.00 2.00 2.00 2.00 Emergency Services Manager * 1.00 0.50 0.50 Management Analyst 1.00 1.00 1.00 1.00 1.00 Office Specialist II 1.00 1.00 1.00 1.00 1.00 Park Ranger 6.00 6.00 6.00 6.00 6.00
Police Captain 2.00 2.00 2.00 2.00 2.00
Police Lieutenant 6.00 7.00 7.00 7.00 7.00 Police Officer 102.00 105.00 107.00 107.00 107.00 Police Records Administrator 1.00 1.00 - - - Police Records Bureau Supervisor 1.00 1.00 1.00 1.00 1.00 Police Records Shift Supervisor 3.00 3.00 3.00 3.00 3.00 Police Records and Property & Evidence Manager - - 1.00 1.00 1.00 3City of Costa Mesa, California

19 Four-Year Personnel Summary by Department
From Fiscal Year 2020-2021 Through Fiscal Year 2023-2024

FY 20-21
Adopted
FY 21-22
Adopted
FY 22-23
Adopted
FY 22-23
Amended
FY 23-24
Proposed
Police Department (Continued)
Police Sergeant 23.00 21.00 22.00 22.00 22.00 Police Training Assistant 1.00 1.00 1.00 1.00 1.00 Property Evidence Specialist 1.00 1.00 1.00 1.00 2.00 Property Evidence Supervisor 1.00 1.00 1.00 1.00 1.00 Public Affairs Manager 1.00 1.00 1.00 1.00 1.00 Range Master 1.00 1.00 1.00 1.00 1.00
Senior Communications Officer 6.00 6.00 6.00 6.00 6.00 Senior Communications Supervisor 1.00 1.00 1.00 1.00 1.00 Senior Police Officer 2.00 2.00 2.00 2.00 2.00 Senior Police Records Technician 16.00 16.00 16.00 16.00 16.00 Telecommunications Manager * - - 0.50 0.50 0.50 Total Police Department 213.00 216.00 221.50 233.00 236.00

* Emergency Services Manager & Telecommunications Manager shared between Police Department and Fire and Rescue Department

Fire And Rescue Department
Fire Chief 1.00 1.00 1.00 1.00 1.00
Assistant Fire Chief/Operations - sworn - - - - 1.00 Assistant Fire Chief/Community Risk Reduction - non
sworn - - - - 1.00
Assistant Fire Marshal - - 1.00 1.00 2.00
Fire Marshal 1.00 1.00 1.00 1.00 -
Code Enforcement Officer 1.00 1.00 1.00 1.00 1.00 Division Chief - Administration 1.00 1.00 1.00 1.00 - Battalion Chief 3.00 3.00 3.00 3.00 3.00
Emergency Medical Services Coordinator - 1.00 1.00 1.00 1.00 Emergency Services Manager * - 0.50 0.50 Executive Assistant 1.00 1.00 1.00 1.00 1.00 Fire Captain 18.00 18.00 18.00 18.00 18.00 Fire Captain - Administration/Training/PIO 1.00 1.00 1.00 1.00 1.00 Fire Captain - Administration/EMS - - 1.00 1.00 1.00 Fire Engineer 18.00 18.00 18.00 18.00 18.00 Fire Protection Specialist 2.00 5.00 4.00 4.00 4.00 Firefighter 42.00 42.00 42.00 42.00 42.00
Management Analyst 1.00 1.00 1.00
Office Specialist II - 1.00 1.00 - -
Senior Manager Analyst 1.00 1.00
Telecommunications Manager * - - 0.50 0.50 0.50 Total Fire Department 90.00 95.00 96.50 96.00 97.00

* Emergency Services Manager & Telecommunications Manager shared between Police Department and Fire and Rescue Department*

Development Services Department
Economic & Development Services Director 1.00 1.00 1.00 1.00 1.00 Administrative Assistant 1.00 1.00 1.00 1.00 1.00 Assistant Development Services Director 1.00 1.00 1.00 1.00 1.00 Assistant Planner 2.00 4.00 4.00 4.00 4.00 Associate Planner 3.00 3.00 3.00 3.00 3.00 4 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2023-2024
20 Four-Year Personnel Summary by Department
From Fiscal Year 2020-2021 Through Fiscal Year 2023-2024

FY 20-21
Adopted
FY 21-22
Adopted
FY 22-23
Adopted
FY 22-23
Amended
FY 23-24
Proposed
Building/Combination Bldg. Inspector 5.00 4.00 4.00 4.00 4.00 Development Services Department (Continued)
Building Official 1.00 1.00 1.00 1.00 1.00 Building Technician II 2.00 3.00 3.00 3.00 3.00 Chief of Code Enforcement - - - 1.00 1.00
Chief of Inspection 1.00 1.00 1.00 1.00 1.00 Chief Plans Examiner 1.00 1.00 1.00 1.00 1.00 Code Enforcement Officer 7.00 9.00 9.00 7.00 8.00 Community Improvement Manager 1.00 1.00 1.00 1.00 1.00 Economic Development Administrator 1.00 1.00 1.00 1.00 1.00 Executive Assistant 1.00 1.00 1.00 1.00 1.00 Grant Administrator - 1.00 1.00 1.00 1.00
Management Analyst 2.00 2.00 2.00 2.00 2.00 Office Specialist II 1.00 - 1.00 1.00 1.00 Permit Processing Specialist 2.00 2.00 3.00 3.00 2.00 Planning and Sustainable Development - - - 1.00 1.00 Plan Checker 1.00 2.00 1.00 - -
Plan Check Engineer 1.00 1.00 2.00 3.00 3.00 Principal Planner 1.00 1.00 2.00 2.00 2.00 Senior Code Enforcement Officer 1.00 1.00 1.00 2.00 2.00 Senior Combination Inspector - 1.00 1.00 1.00 1.00 Senior Management Analyst 1.00 1.00 1.00 - 1.00 Senior Planner 1.00 1.00 1.00 2.00 2.00
Zoning Administrator 1.00 1.00 - - -
Total Development Services Department 40.00 46.00 48.00 49.00 50.00

Public Works Department
Public Works Director 1.00 1.00 1.00 1.00 1.00 Active Transportation Coordinator - 1.00 1.00 1.00 1.00 Administrative Assistant 3.00 3.00 3.00 3.00 3.00 Assistant Engineer 4.00 4.00 4.00 4.00 4.00 Assistant City Engineer - - - 1.00 1.00
Associate Engineer 4.00 5.00 7.00 7.00 8.00 City Engineer 1.00 1.00 1.00 1.00 1.00
Construction Inspector 3.00 3.00 3.00 3.00 3.00 Contract Administrator 1.00 1.00 - - -
Deputy Director of Public Works - - - 1.00 1.00 Energy and Sustainability Service Manager 1.00 1.00 1.00 1.00 1.00 Engineering Technician II - 1.00 1.00 1.00 1.00 Engineering Technician III 5.00 5.00 5.00 5.00 5.00 Equipment Mechanic I - - - - 1.00
Equipment Mechanic II 2.00 2.00 2.00 2.00 2.00 Equipment Mechanic III 2.00 2.00 2.00 2.00 2.00 Executive Assistant 2.00 1.00 1.00 1.00 1.00 Facilities Maintenance Technician 2.00 2.00 2.00 2.00 2.00 Lead Facilities Maintenance Technician - - 2.00 2.00 2.00 Lead Maintenance Worker 6.00 6.00 6.00 7.00 7.00 5City of Costa Mesa, California

21 Four-Year Personnel Summary by Department
From Fiscal Year 2020-2021 Through Fiscal Year 2023-2024

FY 20-21
Adopted
FY 21-22
Adopted
FY 22-23
Adopted
FY 22-23
Amended
FY 23-24
Proposed
Lead Equipment Mechanic 1.00 1.00 1.00 1.00 1.00 Public Works Department (Continued)
Maintenance Assistant - 1.00 1.00 1.00 1.00 Maintenance Services Manager 1.00 1.00 1.00 1.00 1.00 Maintenance Superintendent 3.00 3.00 3.00 3.00 3.00 Maintenance Supervisor 5.00 5.00 5.00 5.00 5.00 Maintenance Worker 6.00 6.00 4.00 4.00 4.00 Management Analyst 1.00 1.00 1.00 - 1.00
Office Specialist II 1.00 2.00 2.00 2.00 2.00 Principal Civil Engineer 1.00 1.00 1.00 - - Senior Engineer 3.00 3.00 3.00 4.00 4.00
Senior Maintenance Technician 1.00 1.00 1.00 - - Senior Maintenance Worker 6.00 6.00 6.00 6.00 6.00 Senior Management Analyst - 1.00 1.00 2.00 2.00 Storekeeper - - 2.00 2.00 2.00
Transportation Services Manager 1.00 1.00 1.00 1.00 1.00 Total Public Works Department 67.00 72.00 75.00 77.00 80.00

Total Full-time Employees 502.00 530.00 550.00 571.00 586.00

Part-Time Employees FTE’s (Full-Time Equivalents)

City Council 1.50 0.50 0.50 - -

City Manager’s Office 9.00 7.88 10.95 9.82 9.07

Parks and Community Services 76.67 75.73 70.16 66.70 63.82

Information Technology Department 0.50 0.50 0.50 - -

Police Department 21.96 20.36 18.86 18.86 16.86

Fire and Rescue Department 5.00 2.25 2.25 2.25 2.25

Development Services Department 8.04 6.64 5.34 5.34 5.34

Public Works Department 9.50 8.00 6.25 6.25 5.50

Total Part-time FTEs 132.17 121.86 114.81 109.22 102.84

Total Citywide FTEs 634.17 651.86 664.81 680.22 688.84 6 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2023-2024
22 All Funds Revenues and Sources of Funds
From Fiscal Year 2020-2021 Through Fiscal Year 2023-2024 Fund/Account Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Adopted
Budget
FY 23-24
Proposed
Budget
%
Incr/
(Dec)

GENERAL FUND
Fund 101 - General Fund $ 1 50,212,010 $ 1 65,941,399 $ 1 63,627,538 $ 180,327,042 10%

SPECIAL REVENUE FUNDS
Fund 130 - Cultural Arts Master Plan
Cannabis Q Bus Tax - - 166,667 166,667 0%
Total Fund 130 $ - $ - $ 166,667 $ 166,667 0%
Fund 140 - First Time Homebuyer Program
Cannabis X Bus Tax $ - $ - $ 166,667 $ 166,667 0%
Total Fund 140 $ - $ - $ 166,667 $ 166,667 0%
Fund 150 - Disaster Fund
Other County Grants/Programs $ 793,904 $ 49 8 $ - $ - 0% FEMA Disaster Reimbursement - 107,377 - - 0%
Operating Transfers In 5,053,108 - - - 0%
Other Federal Grants 1,528,403 - - - 0%
Total Fund 150 $ 7, 375,416 $ 1 07,876 $ - $ - 0%
Fund 201 - Gas Tax
Investment Earnings $ 102,420 $ 63,481 $ 0 $ 0 0%
GASB 31 Market Value Adjustmnt (107,54 4) (226,216) - - 0% Gasoline Tax - Section 2103 765,768 891,312 1,110,769 1,114,720 0% Gasoline Tax - Section 2105 584,754 625,561 727, 641 738,171 1% Gasoline Tax - Section 2106 360,600 392,595 444,705 461,312 4% Gasoline Tax - Section 2107.1 791,272 747,903 994,072 886,642 -11% Gasoline Tax - Section 2107.5 10,000 10,000 10,000 10,000 0% Other Reimbursements 71,583 32,354 - - 0%
Total Fund 201 $ 2,578,852 $ 2 ,536,990 $ 3 ,287,187 $ 3 ,210,845 -2% Fund 203 - Air Quality
Air Quality Improvement Fees $ 149,875 $ 108,657 $ 150,000 $ 145,800 -3% Investment Earnings 5, 013 4, 629 - - 0%
GASB 31 Market Value Adjustmnt (6,419) (14,523) - - 0%
Other Governmental Agencies 122,540 - - - 0%
Total Fund 203 $ 2 71,009 $ 9 8,763 $ 150,000 $ 14 5,800 -3% Fund 204 - American Rescue Plan
American Rescue Plan $ 13,113,464 $ - $ - $ 1,100,737 0% Investment Earnings 38 1 50,330 - - 0%
Total Fund 204 $ 13 ,113,845 $ 5 0,330 $ - $ 1 ,100,737 0% City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2023-2024
Attachment 2
23 All Funds Revenues and Sources of Funds
From Fiscal Year 2020-2021 Through Fiscal Year 2023-2024 Fund/Account Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Adopted
Budget
FY 23-24
Proposed
Budget
%
Incr/
(Dec)
Fund 205 - HOME Investment Partnerships Program (HOME)
Lien/Loan Repayment $ 4 6,325 $ 4 5,009 $ 2 0,000 $ 2 0,000 0% Investment Earnings 2 1,986 14 ,226 - 14 ,803 0%
HOME Invest. Partnership Grant 4 1,261 1 6,638 5 01,749 5 09,260 1 % GASB 31 Market Value Adjustmnt ( 21,084) ( 51,498) - - 0% Total Fund 205 $ 88,487 $ 24,376 $ 521,749 $ 544,063 4% Fund 207 - Community Development Block Grant (CDBG)
Lien/Loan Repayment $ - $ 7, 500 $ - $ - 0%
Community Dev. Block Grant $ 1 ,895,056 $ 5 94,256 $ 1 ,121,215 $ 1 ,722,893 5 4% Investment Earnings - 1 53 - - 0%
Total Fund 207 $ 1,895,056 $ 601,909 $ 1,121,215 $ 1,722,893 54% Fund 213 - Supplemental Law Enforcement Services (SLESF) Citizens’ Option Public Safety $ 27 3,945 $ 2 79,629 $ 2 71,551 $ 3 31,480 2 2% Investment Earnings 322 (6 0) - - 0%
GASB 31 Market Value Adjustmnt ( 259) (6 34) - - 0%
Total Revenues $ 274,009 $ 278,936 $ 271,551 $ 331,480 22% Total Fund 213 $ 274,009 $ 278,936 $ 271,551 $ 331,480 22% Fund 216 - Rental Rehabilitation Program
Investment Earnings $ 3 ,774 $ 2, 658 $ - $ - 0%
GASB 31 Market Value Adjustmnt (3 ,754) ( 9,509) - - 0% Total Fund 216 $ 19 $ (6,851) $ - $ - 0%
Fund 217 - Narcotics Forfeiture
Asset Forfeiture-County/Other $ 4 ,641 $ 4 ,728 $ - $ - 0% Asset Forf OC Drug/Gang Actvty 8 19 8 34 - - 0%
Investment Earnings 2 3,102 1 5,660 - - 0%
GASB 31 Market Value Adjustmnt ( 22,688) ( 56,873) - - 0% Total Fund 217 $ 5 ,873 $ (35,650) $ - $ - 0%
Fund 219 - Local Law Enforcement Block Grant
Investment Earnings $ 4 62 $ 3 25 $ - $ - 0%
GASB 31 Market Value Adjustmnt (4 59) ( 1,164) - - 0%
Total Fund 219 $ 2 $ (838) $ - $ - 0%
Fund 220 - Office of Traffic Safety
Other Federal Grants $ 27 3,383 $ 13 0,022 $ - $ - 0% Total Fund 220 $ 273,383 $ 130,022 $ - $ - 0%
Fund 230 - Federal Grants
Investment Earnings $ 5 ,533 $ - $ - $ - 0%
Other Federal Grants 2 ,818,645 25 2,925 3 31,116 3 ,830,472 10 57% Total Fund 230 $ 2 ,824,178 $ 252,925 $ 3 31,116 $ 3,830,472 1057% City of Costa Mesa, California 24
All Funds Revenues and Sources of Funds
From Fiscal Year 2020-2021 Through Fiscal Year 2023-2024 Fund/Account Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Adopted
Budget
FY 23-24
Proposed
Budget
%
Incr/
(Dec)
Fund 231 - State Grants
Other State Grants $ 1 ,196,710 $ 7 42,996 $ 5 27,803 $ 1 1,531,955 2 085% Beverage Container Program - ( 103,431) - - 0%
Investment Earnings 3 52 - - - 0%
Total Fund 231 $ 1 ,197,062 $ 639,565 $ 527,803 $ 11,531,955 2085% Fund 251 - Road Maintenance and Rehabilitation Account (RMRA) Gas Tax Investment Earnings $ 7 1,625 $ 6 8,651 $ - $ - 0%
GASB 31 Market Value Adjustmnt ( 77,806) (2 69,430) - - 0% Gasoline Tax - RMRA 2 ,127,817 2 ,270,154 2 ,570,782 2 ,780,829 8% Total Fund 251 $ 2,121,636 $ 2,069,375 $ 2,570,782 $ 2,780,829 8%

CAPITAL PROJECTS FUNDS
Fund 208 - Park Development Fees
Park Development Fees $ 7 66,372 $ 1 ,278,941 $ 3 28,095 $ 3 28,095 0% Contributions 1 00,000 - - - 0%
Other Reimbursements 6 ,966 - - - 0%
Investment Earnings 7 7,781 4 3,050 - - 0%
GASB 31 Market Value Adjustmnt (6 9,760) ( 143,842) - - 0% Total Fund 208 $ 881,359 $ 1,178,149 $ 328,095 $ 328,095 9% Fund 209 - Drainage Fees
Drainage Assessment Fees $ 4 33,328 $ 3 48,736 $ 2 13,206 $ 2 13,206 0% Investment Earnings 3 4,027 2 0,782 - - 0%
GASB 31 Market Value Adjustmnt ( 31,927) ( 77,839) - - 0% Total Fund 209 $ 435,428 $ 291,679 $ 213,206 $ 213,206 0% Fund 214 - Traffic Impact Fees
Traffic Impact Fees $ 1 ,212,500 $ 43 7,943 $ 1 ,533,025 $ 1 ,533,025 0% Other Reimbursements 1 ,855 - - - 0%
Investment Earnings 6 4,666 5 3,938 - - 0%
GASB 31 Market Value Adjustmnt ( 74,161) ( 197,108) - - 0% Total Fund 214 $ 1,204,859 $ 294,773 $ 1,533,025 $ 1,533,025 0% Fund 218 - Fire System Development
Investment Earnings $ 4 ,572 $ 3 ,220 $ - $ - 0%
GASB 31 Market Value Adjustmnt (4 ,548) ( 11,520) - - 0% Total Fund 218 $ 23 $ (8,300) $ - $ - 0%
Fund 228 - Fire Protection System Paramedic Fund
Investment Earnings $ 4 ,163 $ 2 ,932 $ - $ - 0%
GASB 31 Market Value Adjustmnt ( 4,141) ( 10,490) - - 0% Total Fund 228 $ 21 $ (7,557) $ - $ - 0%
City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2023-2024
25 All Funds Revenues and Sources of Funds
From Fiscal Year 2020-2021 Through Fiscal Year 2023-2024 Fund/Account Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Adopted
Budget
FY 23-24
Proposed
Budget
%
Incr/
(Dec)
Fund 401 - Capital Outlay
Other Federal Grants $ 6 05,285 $ 5 30,982 $ - $ - 0% Other County Grants/Programs 2 ,529,126 - - - 0%
Other Governmental Agencies 1 ,670,000 - - - 0%
Contributions 1 00,000 - - - 0%
Other State Grants 2 44,004 1 5,147 - - 0%
Investment Earnings 1 54,011 1 74,364 - - 0%
GASB 31 Market Value Adjustmnt ( 155,755) ( 778,219) - - 0% Other Reimbursements 1 83,801 5 9,435 - - 0%
Total Revenues $ 5,330,472 $ 1,708 $ - $ - 0%
Operating Transfers In $ 7, 787,926 $ 8 ,533,467 $ 5 ,372,077 $ 6 ,849,994 2 8% Total Other Financing Sources $ 7,787,926 $ 8,533,467 $ 5,372,077 $ 6,849,994 2 8% Total Fund 401 $ 13,118,398 $ 8,535,176 $ 5,372,077 $ 6,849,994 2 8% Fund 409 - Vehicle Parking District 1
Secured Property Tax $ 3 ,685 $ 4 ,607 $ 4 ,000 $ 4 ,000 0% Unsecured Property Tax 1 2 13 1 2 1 2 0%
Supplemental Property Tax 8 9 1 1 1 1 0%
Homeowners Property Tax 2 2 2 2 0%
Delinquent Tax - Penalties/Int 1 1 1 1 0%
Investment Earnings 4 84 3 83 - - 0%
GASB 31 Market Value Adjustmnt ( 503) ( 1,430) - - 0%
Total Fund 409 $ 3,689 $ 3,584 $ 4,026 $ 4,026 0%
Fund 410 - Vehicle Parking District 2
Secured Property Tax $ 10 ,501 $ 1 2,277 $ 1 2,260 $ 1 2,260 0% Unsecured Property Tax 10 10 1 1 1 1 0%
Supplemental Property Tax 7 8 1 1 1 1 0%
Homeowners Property Tax 2 2 2 2 0%
Delinquent Tax - Penalties/Int 1 1 1 1 0%
Investment Earnings 1 ,076 8 73 - - 0%
GASB 31 Market Value Adjustmnt ( 1,132) ( 3,281) - - 0% Total Fund 410 $ 10,465 $ 9,890 $ 12,285 $ 12,285 0% Fund 413 - Golf Course Improvement
Investment Earnings $ 4 ,545 $ 4 ,546 $ - $ - 0%
GASB 31 Market Value Adjustmnt (4 ,979) ( 18,093) - - 0% Golf Course Operations 1 63,715 1 63,020 1 10,000 1 10,000 0% Total Fund 413 $ 163,281 $ 149,474 $ 1 10,000 $ 1 10,000 0% Fund 415 - Measure M2 Competitive
Measure “M2” Regional Grant $ 8 3,149 $ 1 ,323,463 $ 3 85,000 $ 3 85,000 0% Investment Earnings 1 ,417 - - - 0%
Total Fund 415 $ 84,566 $ 1,323,463 $ 385,000 $ 385,000 0% City of Costa Mesa, California 26
All Funds Revenues and Sources of Funds
From Fiscal Year 2020-2021 Through Fiscal Year 2023-2024 Fund/Account Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Adopted
Budget
FY 23-24
Proposed
Budget
%
Incr/
(Dec)
Fund 416 - Measure M2 Fairshare
Measure “M2” Fairshare $ 2 ,666,018 $ 3 ,096,611 $ 2 ,927,964 $ 3 ,010,812 3 % Other Governmental Agencies 6 4,568 - - - 0%
Other Reimbursements 6 ,600 - - - 0%
Investment Earnings 6 8,048 4 1,711 - - 0%
GASB 31 Market Value Adjustmnt ( 50,058) ( 147,423) - - 0% Total Fund 416 $ 2,755,176 $ 2,990,899 $ 2,927,964 $ 3,010,812 3% Fund 417 - Jack Hammett Sports Complex Capital Improvement Jack Hammett Field Rental $ 10 0,750 $ 2 71,500 $ 1 50,750 $ 1 50,750 0% Investment Earnings 6 ,692 3 ,696 - - 0%
GASB 31 Market Value Adjustmnt (6 ,657) ( 3,163) - - 0% Total Fund 417 $ 100,784 $ 2 72,033 $ 150,750 $ 150,750 0% Fund 418 - Lions Park Project 2017 Bond
Investment Earnings $ 1 ,799 $ 2 34 $ - $ - 0%
GASB 31 Market Value Adjustmnt ( 160) (4 04) - - 0%
Total Fund 418 $ 1,640 $ (170) $ - $ - 0%

INTERNAL SERVICE FUNDS
Fund 601 - Equipment Replacement Fund
Investment Earnings $ 2 4,637 $ 4 3,626 $ - $ - 0%
GASB 31 Market Value Adjustmnt ( 58,925) ( 246,084) - - 0% Sale of Automotive Equipment 3 ,804 5 5,749 - - 0%
Sale of Other Equipment 3 ,842 9, 831 - - 0%
Other Governmental Agencies 2 5,670 - - - 0%
Automotive Equipment, Rental 2 ,635,841 2 ,629,809 2 ,656,416 2 ,656,416 0% Contributions 1 82,126 - - - 0%
Damage to City Property 3 ,427 - - - 0%
Other Reimbursements - 5 00,000 - - 0%
Total Revenues $ 2,820,422 $ 2,992,932 $ 2,656,416 $ 2,656,416 0% Operating Transfers In $ 2 ,862,342 $ 3 ,567,549 $ 2 ,803,300 $ 3 ,167,403 13 % Total Other Financing Sources $ 2,862,342 $ 3 ,567,549 $ 2,803,300 $ 3,167,403 13% Total Fund 601 $ 5,682,764 $ 6,560,481 $ 5,459,716 $ 5,823,819 7% Fund 602 - Self Insurance Fund
Investment Earnings $ 1 67,905 $ 1 29,090 $ - $ - 0%
GASB 31 Market Value Adjustmnt (1 69,676) ( 553,025) - - 0% Unemployment Premiums 8 0,914 8 0,180 8 0,000 8 0,000 0% General Liability Premiums 2 ,072,577 2, 072,221 2 ,051,459 2 ,051,459 0% Settlements Revenue 6 85 3 ,000 - - 0%
Workers’ Compensation Premiums 2 ,735,854 2 ,689,915 2 ,690,018 2 ,940,018 9% Total Revenues $ 4,888,260 $ 4,421,381 $ 4,821,477 $ 5,071,477 5% Operating Transfers In $ 4, 004,586 $ 1 ,800,000 $ - $ - 0% Total Other Financing Sources $ 4,004,586 $ 1,800,000 $ - $ - 0% Total Fund 602 $ 8,892,846 $ 6, 221,381 $ 4,821,477 $ 5,071,477 5% City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2023-2024
27 All Funds Revenues and Sources of Funds
From Fiscal Year 2020-2021 Through Fiscal Year 2023-2024 Fund/Account Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Adopted
Budget
FY 23-24
Proposed
Budget
%
Incr/
(Dec)
Fund 603 - IT Replacement Fund
Investment Earnings $ 7 3,512 $ 7 1,168 $ - $ - 0%
GASB 31 Market Value Adjustmnt ( 79,851) ( 286,085) - - 0% Total Revenues $ (6,339) $ (214,917) $ - $ - 0%
Operating Transfers In $ 2 ,365,266 $ 2 ,881,301 $ 2, 452,613 $ 3 ,080,192 2 6% Total Other Financing Sources $ 2,365,266 $ 2 ,881,301 $ 2,452,613 $ 3,080,192 26% Total Fund 603 $ 2,358,927 $ 2,666,383 $ 2,452,613 $ 3,080,192 26% TOTAL REVENUES $ 200,904,945 $ 186,388,147 $ 185,884,519 $ 219,334,542 18% TOTAL OTHER SOURCES $ 17,020,120 $ 16,782,317 $ 10,627,990 $ 13,097,589 23% GRAND TOTAL ALL FUNDS $ 217,925,065 $ 203,170,464 $ 196,512,509 $ 232,432,131 18% City of Costa Mesa, California 28
General Fund Revenues and Sources of Funds
From Fiscal Year 2020-2021 Through Fiscal Year 2023-2024 Fund/Account Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Adopted
Budget
FY 23-24
Proposed
Budget
%
Incr/
(Dec)

GENERAL FUND
Fund 101 - General Fund
Taxes
Secured Property Tax $ 31,562,371 $ 32,400,163 $ 34,459,174 $ 35,950,166 4% Unsecured Property Tax 909,820 979,084 1,011,083 1,259,526 25% Supplemental Property Tax 611,140 719,344 698,565 1,136,171 63% Homeowners Property Tax 146,527 143,036 155,598 161,822 4% Delinquent Tax - Penalties/Int 59,449 63,080 69,085 69,085 0% Property Transfer Tax 948,274 1,166,982 1,294,733 949,671 -27% Property Tax In-Lieu of VLF 13,264,658 13,615,485 14,358,890 14,997,569 4% Sales Tax 63,834,760 77,312,837 71,243,148 80,953,882 14% Sales Tax - Prop 172 1,151,953 1,467,174 1,372,284 1,506,007 10% Transient Occupancy Tax 4,282,804 8,366,278 7,373,732 9,554,733 30% Electric Utility Franchise Tax 1,219,285 1,341,613 1,368,446 1,756,995 28% Cable TV Franchise Tax 920,523 892,882 861,236 821,236 -5% PEG Cable TV Franchise Tax 184,514 178,996 163,590 162,788 0% Gas Utility Franchise Tax 225,067 275,468 280,978 300,000 7% Business License Tax 901,602 919,489 913,264 913,264 0% Solid WasteHauler Frnchise Tax 2,346,183 2,629,582 2,494,543 2,646,764 6% Cannabis X Bus Tax 326,241 548,710 420,000 559,684 33%
Cannabis Q Bus Tax - - 2,500,000 2,500,000 0%
Total Taxes $ 1 22,895,170 $ 1 43,020,204 $ 1 41,038,349 $ 1 56,199,363 11% Licenses and Permits
Dog Licenses $ 77,543 $ 74,808 $ 74,066 $ 74,066 0%
Fire Permits 88,210 94,790 91,872 91,872 0%
Fire Construction Permits 133,957 136,963 210,632 220,000 4% Building Permits 1,567,539 2,248,335 2,321,051 2,533,211 9% Electrical Permits 211,736 258,011 265,887 265,887 0%
Plumbing/Mechanical Permits 243,238 275,473 281,108 281,108 0% Street Permits 832,055 997,740 856,421 856,421 0%
Special Business Permits - 21 5 43 0 43 0 0%
Cannabis X Bus Permit 176,087 192,080 227,250 186,956 -18% Cannabis Q Bus Permit - 934,855 500,000 61,140 -88%
Home Occupation Permits 25,078 22,329 25,963 25,963 0%
Operator’s Permits 1,425 2,125 2,100 2,500 19%
Self-Haul Permit 12,800 32,600 21,700 36,000 66%
Other Permits 39,542 37,071 40,308 40,308 0%
Total Licenses and Permits $ 3 ,409,210 $ 5 ,307,395 $ 4, 918,788 $ 4 ,675,862 -5% City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2023-2024
Attachment 3
29 General Fund Revenues and Sources of Funds
From Fiscal Year 2020-2021 Through Fiscal Year 2023-2024 Fund/Account Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Adopted
Budget
FY 23-24
Proposed
Budget
%
Incr/
(Dec)
Fund 101 - General Fund (continued)
Fines and Forfeitures
Municipal Code Violations $ 145,877 $ 217,681 $ 175,000 $ 175,000 0% Vehicle Code Violations 312,857 319,078 293,588 293,588 0% Parking Citations 573,380 614,086 568,044 568,044 0%
Red-Light Camera Violation 23,769 19,950 30,000 30,000 0% Total Fines and Forfeitures $ 1,055,883 $ 1,170,795 $ 1,066,632 $ 1,066,632 0% Use of Money and Property
Investment Earnings $ 413,739 $ 395,082 $ 100,000 $ 50,000 -50% GASB 31 Market Value Adjustmnt (509,639) (1,520,938) - - 0% Int. Earned on Lease Payments - 96,092 - - 0%
Buildings/Grounds, Rental 227,529 250,362 220,000 220,000 0% Downtown Community Center,Rent 8,635 9,767 11,250 11,250 0% Balearic Community Center,Rent 146 - 20,000 10,000 -50% N Hertzog Comm Center, Rent 146 118 42,500 42,500 0%
Senior Center, Rental - - 52,500 - -100%
Field Rental 23,519 32,300 85,000 85,000 0%
Tennis,Rental 85,650 86,414 100,000 100,000 0%
3175 Airway Rental 132,276 125,940 172,272 172,272 0%
Golf Course Operations 3,526,236 3,470,925 3,782,130 3,825,761 1% Bus Shelter Advertising 108,304 66,503 110,000 89,832 -18% Total Use of Money and Property $ 4,016,543 $ 3,012,564 $ 4,695,652 $ 4,606,615 -2% Other Government Agencies
Other Federal Grants $ 297,945 $ 32,807 $ - $ 53,354 0% Motor Vehicle In-Lieu Tax 84,182 130,289 136,804 115,307 -16% Peace Offcrs. Stand./Training 6,364 25,977 30,300 30,300 0% Beverage Container Program - - 30,000 30,000 0%
Mattress Recycling Council 17,145 11,295 10,500 10,500 0% Reimb. of Mandated Costs 111,647 - 100,000 55,000 -45%
Other State Grants 752,487 907,487 55,023 350,000 536%
Other County Grants/Programs 94,977 407,878 230,000 230,000 0% Other Governmental Agencies - 21,625 21,625 21,625 0%
Total Other Govt. Agencies $ 1,364,747 $ 1,537,357 $ 614,252 $ 896,086 46% Fees and Charges
Plan Check Fee $ 753,286 $ 1,006,125 $ 959,914 $ 1,603,056 67% Zoning, Variance & CUP Fees 334,080 422,790 437,855 $ 372,740 -15% Cannabis X CUP 102,532 135,923 104,215 $ 129,640 24%
Cannabis Q CUP - 774,794 255,270 $ 300,000 18%
Subdivision Map Fees 6,000 15,200 23,750 $ 26,600 12%
Environmental Impact Fees (1,841) 2,398 5,000 $ 6,250 25% Open Space Public Park Impact - 277,016 - $
Vacation/Abandonment of R-O-W 150 - 750 $ 750
- 0%
0%
City of Costa Mesa, California 30
General Fund Revenues and Sources of Funds
From Fiscal Year 2020-2021 Through Fiscal Year 2023-2024 Fund/Account Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Adopted
Budget
FY 23-24
Proposed
Budget
%
Incr/
(Dec)
Fund 101 - General Fund (continued)
Fees and Charges (continued)
Source Reduction/Recycling $ 6,100 $ 2,440 $ 12,000 $ 2,400 -80% Self Haul Per-Project Fee 39,667 79,316 83,500 160,000 92% Special Policing Fees - 38,084 400,000 400,000 0%
Cannabis X Background 46,061 90,351 75,000 75,000 0%
Cannabis Q Background - 1,800 181,728 75,720 -58%
Vehicle Storage/Impound Fees 467,287 359,453 350,000 350,000 0% Vehicle Code Violation Fee 17 0 16 0 1,085 1,085 0%
Repossessed Veh. Release Fees 3,765 3,630 3,728 3,728 0% Jail Booking Fees - City 75,904 13 - - 0%
Police False Alarms 96,413 204,590 100,000 100,000 0%
Fingerprinting 3,135 8,109 23,175 23,175 0%
Fire Inspections 16,745 8,671 100,000 100,000 0%
EMS - First Responder Fee - 1,001 1,001 1,001 0%
Paramedic Fee - Advanced 3,507,832 4,470,812 4,021,675 4,620,812 15% EMS - Ambulance Program (226,152) (249,673) (360,000) (360,000) 0% Fire Plan Review Fees 103,701 110,713 147,793 150,000 1% Fire False Alarms - - 1,400 1,400 0%
Accident Cost Recovery 5,491 16,122 10,000 14,000 40%
Fire Special Event Fees 41,462 22,687 41,462 41,462 0%
Park Permits 2,323 57,324 50,000 50,000 0%
Park Improvements 17,940 12,210 17,624 17,624 0%
Aquatics 29,536 49,594 63,000 63,000 0%
Day Camp 33,465 211,044 183,330 183,330 0%
Playgrounds (292) 224,136 230,000 230,000 0%
Special Events 16,110 26,713 37,800 37,800 0%
Early Childhood 12,660 73,647 131,328 131,328 0%
Instructional Classes 20,170 107,722 350,000 350,000 0% Basketball 1,649 71 9 15,750 21,000 33%
Adult Open Gym - 3,865 6,750 6,750 0%
Softball 7,34 4 6,032 36,000 37,500 4%
Adult Futsal - - 1,650 1,650 0%
Teen Camp 3,551 16,481 34,000 34,000 0%
Senior Center Charges - 78 0 10,635 10,635 0%
Community Event Charges - 670 4,500 7,500 67%
Photocopies 2,380 3,744 3,300 3,300 0%
Building Doc Retention Fee 61,063 88,295 60,000 88,000 47% Police Reports 25,202 26,892 29,246 29,246 0%
Police Clearance Letters 3,090 2,205 3,958 3,958 0%
Sale of Other Supplies 11 0 385 700 700 0%
Central Services Charges 61,712 40,652 80,000 80,000 0% Business License Proc Fee 49,113 26,771 45,000 45,000 0% EV Charge Station Fees 4,510 13,617 15,000 15,000 0%
Other Charges for Services 13,275 58,916 14,000 30,000 114% Special Assessments 79 9 - 1,000 1,000 0%
Total Fees and Charges $ 5,747,499 $ 8 ,854,937 $ 8 ,404,872 $ 9 ,677,140 15% City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2023-2024
31 General Fund Revenues and Sources of Funds
From Fiscal Year 2020-2021 Through Fiscal Year 2023-2024 Fund/Account Description
FY 20-21
Actual
FY 21-22
Actual
FY 22-23
Adopted
Budget
FY 23-24
Proposed
Budget
%
Incr/
(Dec)
Fund 101 - General Fund (continued)
Other Revenues
Contributions $ - $ 25,000 $ 25,000 $ 25,000 0%
Sponsorship - 88,100 60,000 60,000 0%
Donations 50,000 60,612 70,000 70,000 0%
Construction Permit Insp. Fees 110,490 139,350 115,000 115,000 0% Damage to City Property 20,096 (4,877) 25,000 25,000 0% Civil Subpoena Costs 14,265 37,968 14,407 14,407 0%
Settlements Revenue - 242,075 - - 0%
Bus Shelter Maint Reimb 35,000 35,000 35,000 35,000 0%
Public Notices 26,273 9,605 24,000 24,000 0%
Other Reimbursements 420,292 446,453 470,000 470,000 0% Nonoperating Income - Other 1,581,124 1,524,562 1,749,586 1,197,039 -32% Sale of Other Equipment - - 1,000 1,000 0%
Other 292,272 434,299 300,000 300,000 0%
Total Other Revenues $ 2 ,549,813 $ 3 ,038,147 $ 2 ,888,993 $ 2,336,446 -19% Total Revenues $ 1 41,038,864 $ 1 65,941,399 $ 1 63,627,538 $ 1 79,458,144 10% Other Financing Sources
Operating Transfers In $ 9,173,146 $ - $ - $ 868,898 0% Total Other Financing Sources $ 9 ,173,146 $ - $ - $ 868,898 0% Total Fund 101 $ 1 50,212,010 $ 1 65,941,399 $ 1 63,627,538 $ 1 80,327,042 10% Fund 150 - Disaster Fund
Other Federal Grants $ 1,528,403 $ - $ - $ - 0%
Other County Grants/Programs 793,904 49 8 - - 0%
Total Revenues $ 2 ,322,308 $ 49 8 $ - $ - 0%
Operating Transfers In $ 5,053,108 $ - $ - $ - 0%
Total Other Financing Sources $ 5,0 53,108 $ - $ - $ - 0% Total Fund 150 $ 7, 375,416 $ 49 8 $ - $ - 0%
City of Costa Mesa, California 32
Summary of Appropriations by Account - All Funds (Excludes CIP) From Fiscal Year 2020-2021 Through Fiscal Year 2023-2024 Account Description
Account
Number
FY 20-21
Actuals
FY 21-22
Actuals
FY 22-23
Adopted
Budget
FY 23-24
Proposed
Budget
Salaries and Benefits
Salaries and Wages 501000 $ - $ - $ (4,019,104) $ (4,019,104) Regular Salaries - Sworn 501100 22,816,872 23,807,989 26,453,129 27,664,096 Regular Salaries - Non-Sworn 501200 19,944,782 22,518,813 29,492,500 34,482,354 Regular Salaries - Part-Time 501300 3,956,381 4,349,512 5,031,708 5,478,561 Overtime 501400 6,005,502 7,455,603 4,039,324 4,904,449 Accrual Payoff - Excess Max. 501500 544,193 547,368 191,128 191,128 Vacation/Comp. Time Cash Out 501600 339,273 621,619 303,980 303,980 Holiday Allowance 501700 790,135 945,976 931,829 886,313 Separation Pay-Off 501800 427,400 468,359 145,776 145,776 Other Compensation 501900 2,570,924 2,908,337 3,129,275 4,079,024 Furloughs 502200 1,634,270 1,659 - -
Cafeteria Plan 505100 9,012,954 10,085,251 12,617,318 13,604,307 Medicare 505200 872,435 967,931 941,069 945,032
Retirement 505300 29,191,353 31,508,915 35,238,203 37,617,542 Longevity 505400 3,610 4,378 4,404 785,763
Executive Prof Development 505500 60,021 70,537 96,700 80,915 Auto Allowance 505600 45,892 48,432 153,500 55,200
Unemployment 505800 - 29,829 80,020 80,020
Workers’ Compensation 505900 2,084,776 1,497,421 2,207,147 2,207,147 City Contrib - Retiree Medical 506100 1,831,960 1,853,524 2,460,000 2,460,000 Subtotal Salaries and Benefits $ 102,132,733 $ 109,691,451 $ 119,497,906 $ 131,952,503 Maintenance and Operations
Stationery and Office 510100 $ 155,333 $ 198,539 $ 227,950 $ 220,400 Multi-Media, Promos, Subscrpt. 510200 315,791 604,630 552,789 572,789 Small Tools and Equipment 510300 269,852 416,520 268,417 265,667 Uniforms and Clothing 510400 464,330 330,858 414,160 392,160 Safety and Health 510500 704,118 1,580,465 564,480 581,913 Maintenance and Construction 510600 663,692 1,195,455 676,850 691,750 Agriculture 510700 71,487 70,644 97,000 97,000
Fuel 510800 470,963 698,298 501,400 501,400
Electricity - Buildings & Fac. 515100 602,939 680,488 581,220 580,020 Electricity - Power 515200 232,269 304,306 281,800 281,800 Electricity - Street Lights 515300 1,041,778 1,097,881 1,000,000 1,000,000 Gas 515400 61,813 77,743 45,400 45,400
Water - Domestic 515500 97,359 101,757 77,100 76,100
Water - Parks and Parkways 515600 1,010,482 1,051,167 859,100 859,100 Waste Disposal 515700 129,257 232,551 262,400 262,447
Janitorial and Housekeeping 515800 432,229 527,387 643,143 692,143 Postage 520100 1,858 - 442 442
Legal Advertising/Filing Fees 520200 238,936 245,963 240,332 256,332 City of Costa Mesa, California
Attachment 4
33 Summary of Appropriations by Account - All Funds (Excludes CIP) From Fiscal Year 2020-2021 Through Fiscal Year 2023-2024 Account Description
Account
Number
FY 20-21
Actuals
FY 21-22
Actuals
FY 22-23
Adopted
Budget
FY 23-24
Proposed
Budget
Maintenance and Operations (Continued)
Advertising and Public Info. 520300 13, 542 15,837 16,850 16,850 Telephone/Radio/Communications 520400 881,929 926,088 956,400 952,400 Business Meetings 520500 17,195 52,622 54,280 51,780
Mileage Reimbursement 520600 445 16 7 3,300 3,300
Dues and Memberships 520700 142,976 192,146 203,047 203,957 Board Member Fees 520800 37,400 38,400 41,300 49,700
Professional Development 520900 252,475 491,428 613,646 653,856 Buildings and Structures 525100 202,715 257,270 326,500 371,500 Landscaping and Sprinklers 525200 2,727,856 3,194,907 3,250,500 3,400,500 Automotive Equipment 525400 211,690 201,314 256,250 262,500 Office Furniture 525600 - - 2,000 2,000
Office Equipment 525700 59,334 57,876 49,100 64,550
Other Equipment 525800 844,146 852,952 945,800 943,650
Streets, Alleys and Sidewalks 525900 991,658 1,001,029 1,007,200 1,727,790 Employment 530100 536,474 217,154 26,000 26,000
Consulting 530200 3,754,879 4,030,479 4,705,933 4,470,595 Legal 530300 2,923,117 3,499,851 2,764,420 2,814,420
Engineering and Architectural 530400 223,716 673,639 578,962 578,962 Financial & Information Svcs. 530500 503,245 560,820 1,078,750 1,078,750 Medical and Health Inspection 530600 184,604 149,877 192,100 228,100 Public Safety 530700 2,152,776 2,238,968 2,505,300 2,563,920 Recreation 530800 35,932 221,030 476,110 557,720
Sanitation 530900 71 5 1,591 1,200 1,200
Principal Payments 535100 1,675,000 1,941,839 2,450,000 3,642,600 Interest Payments 535200 1,148,277 1,115,882 1,067,905 1,146,705 External Rent 535400 349,719 641,274 841,798 889,364
Grants, Loans and Subsidies 535500 6,788,668 2,117 ,444 821,766 2,091,760 Depreciation 535600 1,216,665 1,248,411 50,000 1,325,000 Internal Rent Central Services 535800 61,712 40,652 99,722 99,722 Internal Rent Postage 535900 95, 570 86,923 111,334 111,334 Internal Rent - Maintenance 536100 884,837 894,887 884,887 884,887 Internal Rent - Repl Cost 536200 1,224,816 1,225,836 1,217,816 1,217,816 Internal Rent - Fuel 536400 522,812 513,166 501,400 501,400 Internal Rent Genl Liability 536500 2,072,577 2,072,221 2,072,221 2,072,221 Internal Rent Workers’ Comp 536600 2,735,854 2,689,915 2,689,915 2,939,915 Internal Rent Unemployment 536700 80,914 80,180 80,180 80,180 General Liability 540100 1,178,015 1,722,409 1,625,875 1,705,250 Special Liability 540200 - - 9,400 9,400
Buildings & Personal Property 540500 92,326 - 165,200 195,200 Taxes and Assessments 540700 220,416 237,408 196,200 196,200 Contingency 540800 2,490,371 (190,589) 550,000 550,000
Other Costs 540900 66 8 4,464 1,640,656 1,948
Emergency Protective Measure 580200 2,254,444 184,550 - - Subtotal Maintenance and Operations $ 4 8,756,970 $ 4 4,916,967 $ 4 4,425,206 $ 4 8,061,765 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2023-2024
34 Summary of Appropriations by Account - All Funds (Excludes CIP) From Fiscal Year 2020-2021 Through Fiscal Year 2023-2024 Account Description
Account
Number
FY 20-21
Actuals
FY 21-22
Actuals
FY 22-23
Adopted
Budget
FY 23-24
Proposed
Budget
Fixed Assets
Automotive Equipment 590500 $ 6, 719 $ 11,726 $ 1,939,302 $ 1,905,000 Office Furniture 590600 9, 211 55,581 12,900 12,900
Office Equipment 590700 - 34,987 - -
Other Equipment 590800 1,742,174 1,915,127 3,065,359 5,559,421 Loss on Disposal of Assets 599100 170,904 66,900 - -
Nonoperating Expenses - Other 599400 - - - -
Capital Replacement Reservce 599500 - - 1,275,000 -
Subtotal Fixed Assets $ 1, 929,008 $ 2 ,084,321 $ 6 ,292,561 $ 7, 477,321 Transfers Out
Transfers Out 595100 $ 31,246,374 $ 18,348,736 $ 10,627,990 $ 14,198,326 Subtotal Transfers Out $ 3 1,246,374 $ 1 8,348,736 $ 1 0,627,990 $ 14,198,326 TOTAL APPROPRIATIONS - ALL FUNDS $ 1 84,065,085 $ 1 75,041,476 $ 18 0,843,663 $ 2 01,689,915 (1) In FY 2021-22, 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 2021-22, 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.

City of Costa Mesa, California 35
Summary of Appropriations by Account – General Fund (Excludes CIP) From Fiscal Year 2020-2021 Through Fiscal Year 2023-2024 Account Description
FY 20-21
Actuals
FY 21-22
Actuals
FY 22-23
Adopted
Budget
FY 23-24
Proposed
Budget
Salaries and Benefits
Salaries and Wages $ - $ - $ (4,019,104) $ (4,019,104) Regular Salaries - Sworn 22,154,621 23,562,158 26,180,419 27,403,446 Regular Salaries - Non-Sworn 18,150,683 20,754,954 27,013,980 32,143,525 Regular Salaries - Part-Time 3,324,360 4,078,869 4,848,352 5,238,339 Overtime 5,197,220 7,146,584 3,957,348 4,822,473
Accrual Payoff - Excess Max. 538,580 541,323 186,128 186,128 Vacation/Comp. Time Cash Out 322,809 599,334 302,980 302,980 Holiday Allowance 781,983 938,271 925,779 872,683
Separation Pay-Off 412, 170 457,851 145, 376 145, 376
Other Compensation 2,548,442 2,880,943 3,084,586 4,014,306 Furloughs 395 1,6 40 - -
Cafeteria Plan 8,579,552 9,770,813 12,082,759 13,086,036 Medicare 812,009 934,717 900,441 905,599
Retirement 28,558,928 30,762,322 34,159,494 36,571,441
Longevity 3,61 0 4,3 78 4,40 4 785,763
Executive Prof Development 59, 811 69,2 24 92, 800 75, 210 Auto Allowance 45, 892 48, 432 56, 100 55, 200
City Contrib - Retiree Medical 1,831,960 1,853,524 2,460,000 2,460,000 Subtotal Salaries and Benefits $ 93,323,021 $ 104,405,336 $ 112,381,842 $ 125,049,401 Maintenance and Operations
Stationery and Office $ 153,014 $ 196,853 $ 218,950 $ 211,400 Multi-Media, Promos, Subscrpt. 314,291 585,802 550,989 558,489 Small Tools and Equipment 260, 464 331 ,610 250,976 248,226 Uniforms and Clothing 448,022 324,208 410,160 388,160
Safety and Health 502 ,118 1,006,018 563,980 581,413
Maintenance and Construction 371,439 829,766 319,350 326,750 Agriculture 71, 487 70,6 44 97, 000 97, 000
Electricity - Buildings & Fac. 602,939 680,488 581,220 580,020 Electricity - Power 232,269 304,306 281,800 281,800
Electricity - Street Lights 1,041,778 1,097,881 1,000,000 1,000,000 Gas 61, 813 77,7 43 45, 400 45, 400
Water - Domestic 97,3 59 101, 757 77,1 00 76, 100
Water - Parks and Parkways 1,010,482 1,051,167 859,100 859,100 Waste Disposal 128,156 231,953 261,400 261,447
Janitorial and Housekeeping 429,683 524, 889 641,243 690,243 Postage 1,8 58 - - -
Legal Advertising/Filing Fees 223,936 229,975 236,600 236,600 Advertising and Public Info. 12, 540 14,5 01 14,3 00 14,3 00 Telephone/Radio/Communications 881,929 846,707 836,400 832,400 Business Meetings 17, 195 52, 572 53, 580 51, 080
Mileage Reimbursement 445 167 3,30 0 3,30 0
Dues and Memberships 142,186 190,702 201,047 201,957
City of Costa Mesa, California
Attachment 5
36 Summary of Appropriations by Account – General Fund (Excludes CIP) From Fiscal Year 2020-2021 Through Fiscal Year 2023-2024 Account Description
FY 20-21
Actuals
FY 21-22
Actuals
FY 22-23
Adopted
Budget
FY 23-24
Proposed
Budget
Maintenance and Operations (Continued)
Board Member Fees 37, 400 38 ,400 41 ,300 41 ,300
Professional Development 251,023 457,072 606,686 646,896 Buildings and Structures 95 ,516 162,681 202,500 247,500 Landscaping and Sprinklers 2,714,835 3,186,509 3,250,500 3,400,500 Office Furniture - - 2, 000 2, 000
Office Equipment 59 ,141 57, 674 48 ,900 64 ,350
Other Equipment 840,595 848,658 931,300 929,150
Streets, Alleys and Sidewalks 991,658 1,001,029 1,007,200 1,007,200 Employment 536,474 21 7,154 26 ,000 26 ,000
Consulting 2,689,041 3,152,587 3,597,395 3,541,040
Legal 2,920,494 3,499,851 2,756,300 2,806,300
Engineering and Architectural 19 7,976 659,054 568,898 568,898 Financial & Information Svcs. 503,245 560,820 1,078,750 1,078,750 Medical and Health Inspection 184,604 149 ,877 192,100 228,100 Public Safety 2,137,500 2,238,968 2,505,300 2,513,920
Recreation 35 ,932 211,396 476,110 510,720
Sanitation 71 5 1, 591 1, 200 1, 200
Principal Payments 1,675,000 1,941,839 2,450,000 3,450,000 Interest Payments 1,139,501 1,089,686 1,067,905 1,067,905 External Rent 34 9,719 64 1,274 841,798 889,364
Grants, Loans and Subsidies 1,122,837 1,729,447 23 ,000 1,287,994 Internal Rent Central Services 61 ,712 40 ,652 99, 722 99, 722 Internal Rent Postage 95, 397 86 ,682 110,792 110,792
Internal Rent - Maintenance 884,383 894 ,300 884,300 884,300 Internal Rent - Repl Cost 1,224,257 1,225,276 1,217,256 1,217,256 Internal Rent - Fuel 522,812 513 ,166 501,400 501,400
Internal Rent Genl Liability 2,069,259 2,069,109 2,069,259 2,069,259 Internal Rent Workers’ Comp 2,688,443 2,659,196 2,688,442 2,938,442 Internal Rent Unemployment 79, 685 79, 239 79, 687 79, 687 Taxes and Assessments 88 ,723 56 ,295 96 ,200 96 ,200
Contingency 36 ,760 35 ,988 500,000 500,000
Other Costs 261 4, 297 1,640,308 1, 600
Subtotal Maintenance and Operations $ 33,240,302 $ 38, 259,476 $ 3 9,066,403 $ 4 0,352,930 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2023-2024
37 Summary of Appropriations by Account – General Fund (Excludes CIP) From Fiscal Year 2020-2021 Through Fiscal Year 2023-2024 Account Description
FY 20-21
Actuals
FY 21-22
Actuals
FY 22-23
Adopted
Budget
FY 23-24
Proposed
Budget
Fixed Assets
Automotive Equipment - 5 ,060 - -
Office Furniture $ 9 ,211 $ 5 5,581 $ 1 2,900 $ 1 2,900 Office Equipment - 3 4,987 - -
Other Equipment 1 ,565,872 1 ,759,250 1 ,538,406 1 ,814,222 Subtotal Fixed Assets $ 1,575,083 $ 1,854,877 $ 1,551,306 $ 1,827,122 Transfers Out
Operating Transfers Out $ 2 2,073,228 $ 1 8,348,736 $ 1 0,627,990 $ 1 3,097,589 Subtotal Transfers Out $ 22,073,228 $ 18,348,736 $ 1 0,627,990 $ 13,097,589 TOTAL APPROPRIATIONS - GENERAL FUND $ 150,211,634 $ 162,868,426 $ 163,627,541 $ 180,327,042 (1) In Fiscal Year 2021-22, 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 2021-22, 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.

City of Costa Mesa, California 38
Summary of Appropriations by Department/by Category –
All Funds (Excludes CIP)
From Fiscal Year 2020-2021 Through Fiscal Year 2023-2024 Department/Category
FY 20-21
Actuals
FY 21-22
Actuals
FY 22-23
Adopted
Budget
FY 23-24
Proposed
Budget
City Council
Salaries and Benefits $ 576,329 $ 721,605 $ 787,591 $ 586,969 Maintenance and Operations 75,072 150,593 161,181 161,181 Fixed Assets - 4,1 49 2,000 2,000
Subtotal City Council $ 651,401 $ 876,347 $ 950,772 $ 750,150 City Manager’s Office
Salaries and Benefits
$ 6,925,457 $ 6,636,335 $ 8,567,839 $ 9,264,772
Maintenance and Operations 6,291,706 3,716,053 4,519,189 4,470,359 Fixed Assets 8,8 32 25,4 07 16,900 16,900
Subtotal City Manager’s Office $ 13,225,995 $ 10,377,795 $ 13,103,928 $ 13,752,031 City Attorney
Maintenance and Operations
1,020,568 965,843 1,000,000 1,050,000
Subtotal City Attorney $ 1,020,568 $ 965,843 $ 1,000,000 $ 1,050,000 Finance
Salaries and Benefits
$ 2,710,936 $ 3,063,697 $ 3,925,980 $ 4,280,029
Maintenance and Operations 980,626 766,643 1,270,430 1,273,330 Fixed Assets 50,469 60,089 37,300 37,300
Subtotal Finance $ 3,742,031 $ 3,890,428 $ 5,233,710 $ 5,590,659 Parks and Community Services
Salaries and Benefits
$ 3,122,392 $ 4,109,052 $ 5,193,213 $ 5,859,474
Maintenance and Operations 1,972,444 2,808,948 3,031,308 3,266,471 Fixed Assets 480 215 3,8 00 3,800
Subtotal Parks and Community Services $ 5,095,316 $ 6,918,216 $ 8,228,321 $ 9,129,745 Information Technology
Salaries and Benefits
$ 2,233,613 $ 2,631,490 $ 3,845,235 $ 4,435,399
Maintenance and Operations 496,323 510,300 609,663 610,670 Fixed Assets 1,193,665 1,099,026 2,714,745 3,786,211
Subtotal Information Technology $ 3,923,602 $ 4,240,816 $ 7,169,643 $ 8,832,280 Police Department
Salaries and Benefits
$ 44,987,381 $ 47,198,919 $ 47,395,997 $ 52,034,331 Maintenance and Operations 6,570,434 6,863,091 7,015,431 7,148,467 Fixed Assets 368,544 609,168 217,414 715,010
Subtotal Police Department $ 51,926,360 $ 54,671,177 $ 54,628,842 $ 59,897,808 Fire and Rescue Department
Salaries and Benefits
$ 24,943,737 $ 27,497,513 $ 27,415,852 $ 30,632,989 Maintenance and Operations 4,764,999 5,516,769 5,067,282 5,117,134 Fixed Assets 40,656 93,077 35,000 35,000
Subtotal Fire and Rescue Department $ 29,749,393 $ 33,107,359 $ 32,518,134 $ 35,785,123 City of Costa Mesa, California
Attachment 6
39 Summary of Appropriations by Department/by Category – All Funds (Excludes CIP)
From Fiscal Year 2020-2021 Through Fiscal Year 2023-2024 Department/Category
FY 20-21
Actuals
FY 21-22
Actuals
FY 22-23
Adopted
Budget
FY 23-24
Proposed
Budget
Development Services
Salaries and Benefits $ 5,495,888 $ 6,194,331 $ 8,005,554 $ 8,786,675 Maintenance and Operations 6,110,035 2,157,795 2,015,076 2,016,612 Fixed Assets 79,530 78,645 13, 200 938,200
Subtotal Development Services $ 1 1,685,453 $ 8 ,430,771 $ 10 ,033,830 $ 1 1,741,487 Public Works
Salaries and Benefits
$ 9,168,615 $ 9,712,094 $ 11,749,645 $ 13,460,865 Maintenance and Operations 13,976,617 14,338,405 12,414,033 14,999,641 Fixed Assets 186,832 114,545 3,252,202 1,942,900
Subtotal Public Works $ 2 3,332,064 $ 2 4,165,044 $ 27,415,880 $ 30 ,403,406 Non-Departmental
Salaries and Benefits
$ - $ 1,926,415 $ 2,611,000 $ 2,611,000
Maintenance and Operations 6,498,145 7,122,528 7,321,613 7,947,899 Fixed Assets 31,246,374 18,348,736 10,627,990 14,198,326 Subtotal Non-Departmental $ 3 7,744,519 $ 2 7,397,679 $ 2 0,560,603 $ 2 4,757,225

TOTAL APPROPRIATIONS - ALL FUNDS
Salaries and Benefits $ 102,132,733 $ 109,691,451 $ 119,497,906 $ 131,952,503 Maintenance and Operations $ 48,756,970 44,916,967 44,425,206 48,061,765 Fixed Assets $ 33,175,382 20,433,057 16,920,551 21,675,647 TOTAL APPROPRIATIONS - ALL FUNDS $ 1 84,065,085 $ 1 75,041,476 $ 18 0,843,663 $ 2 01,689,915 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2023-2024
40 Summary of Appropriations by Department/by Category – General Fund (Excludes CIP)
From Fiscal Year 2020-2021 Through Fiscal Year 2023-2024 Department/Category
FY 20-21
Actuals
FY 21-22
Actuals
FY 22-23
Adopted
Budget
FY 23-24
Proposed
Budget
City Council
Salaries and Benefits $ 569,640 $ 713,167 $ 787,591 $ 586,969 Maintenance and Operations 75,072 150,593 161,181 161,181 Fixed Assets - 4,1 49 2,000 2,000
Subtotal City Council $ 644,712 $ 867,909 $ 950,772 $ 750,150 City Manager’s Office
Salaries and Benefits $ 4,161,412 $ 4,756,506 $ 5,955,494 $ 6,599,895 Maintenance and Operations 1,898,436 1,743,278 2,191,964 2,063,759 Fixed Assets 8,8 32 5,6 96 16,900 16,900
Subtotal City Manager’s Office $ 6,068,680 $ 6,505,480 $ 8,164,358 $ 8,680,554 City Attorney
Maintenance and Operations $ 968,029 $ 958,775 $ 1,000,000 $ 1,050,000 Subtotal City Attorney $ 968,029 $ 958,775 $ 1,000,000 $ 1,050,000 Finance
Salaries and Benefits $ 2,602,464 $ 2,991,058 $ 3,925,980 $ 4,280,029 Maintenance and Operations 925,824 760,575 1,270,430 1,273,330 Fixed Assets 50,469 59,523 37,300 37,300
Subtotal Finance $ 3,578,756 $ 3,811,155 $ 5,233,710 $ 5,590,659 Parks and Community Services
Salaries and Benefits $ 2,556,845 $ 4,011,188 $ 4,972,315 $ 5,713,778 Maintenance and Operations 1,4 47,264 2,367,925 2,703,213 2,844,266 Fixed Assets 480 215 3,8 00 3,800
Subtotal Parks and Community Services $ 4,004,589 $ 6,379,328 $ 7,679,328 $ 8,561,844 Information Technology
Salaries and Benefits $ 2,166,144 $ 2,580,685 $ 3,094,546 $ 3,826,595 Maintenance and Operations 400,339 427,077 559,663 560,670 Fixed Assets 1,193,665 1,097,184 1,348,745 1,536,211
Subtotal Information Technology $ 3,760,148 $ 4,104,946 $ 5,002,954 $ 5,923,476 Police Department
Salaries and Benefits $ 42,769,155 $ 46,509,880 $ 46,785,712 $ 51,417,095 Maintenance and Operations 5,943,647 6,517,974 6,717,238 7,020,467 Fixed Assets 193,142 476,558 88,461 176,811
Subtotal Police Department $ 48,905,944 $ 53,504,411 $ 53,591,411 $ 58,614,373 City of Costa Mesa, California
Attachment 7
41 Summary of Appropriations by Department/by Category – General Fund (Excludes CIP)
From Fiscal Year 2020-2021 Through Fiscal Year 2023-2024 Department/Category
FY 20-21
Actuals
FY 21-22
Actuals
FY 22-23
Adopted
Budget
FY 23-24
Proposed
Budget
Fire and Rescue Department
Salaries and Benefits $ 24,270,527 $ 27,423,236 $ 27,415,852 $ 30,632,989 Maintenance and Operations 4,731,131 4,782,204 5,067,282 5,117,134 Fixed Assets 40,656 93,077 35,000 35,000
Subtotal Fire and Rescue Department $ 29,042,315 $ 3 2,298,517 $ 3 2,518,134 $ 3 5,785,123 Development Services
Salaries and Benefits $ 4,873,323 $ 5,677,062 $ 7,472,574 $ 8,217,540 Maintenance and Operations 628,744 1,767,062 1,026,200 1,027,736 Fixed Assets 79,530 78,645 11,200 11,200
Subtotal Development Services $ 5 ,581,596 $ 7, 522,770 $ 8 ,509,974 $ 9 ,256,476 Public Works
Salaries and Benefits $ 7,385,128 $ 7,816,139 $ 9,360,778 $ 11,163,511 Maintenance and Operations 10,401,331 11,661,486 11,047,619 11,286,487 Fixed Assets 8, 309 39,830 7,9 00 7,9 00
Subtotal Public Works $ 1 7,794,769 $ 1 9,517,456 $ 2 0,416,297 $ 2 2,457,898 Non-Departmental
Salaries and Benefits $ 1,968,384 $ 1,926,415 $ 2,611,000 $ 2,611,000 Maintenance and Operations 5,820,484 7,122,528 7,321,613 7,947,899 Transfers Out 22,073,228 18,348,736 10,627,990 13,097,589 Subtotal Non-Departmental $ 2 9,862,096 $ 2 7,397,679 $ 2 0,560,603 $ 2 3,656,488

TOTAL APPROPRIATIONS - GENERAL FUND
Salaries and Benefits $ 93,323,021 $ 104,405,336 $ 112,381,842 $ 125,049,401 Maintenance and Operations 33,240,302 38,259,476 39,066,403 40,352,930 Fixed Assets 1,575,083 1,854,877 1,551,306 1,827,122
Transfers Out 22,073,228 18,348,736 10,627,990 13,097,589 TOTAL APPROPRIATIONS - ALL FUNDS $ 1 50,211,634 $ 1 62,868,426 $ 1 63,627,541 $ 1 80,327,042 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2023-2024
42 https://www.costamesaca.gov/home/showdocument?id=54307&t=638189121885951094

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