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
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
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
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
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
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