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
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
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
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