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
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
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