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
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
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